NOTICE OF SALES AND USE TAX ELECTION TO THE QUALIFIED VOTERS OF RICHMOND COUNTY

NOTICE OF SALES AND USE TAX ELECTION TO THE QUALIFIED VOTERS OF RICHMOND COUNTY YOU ARE HEREBY NOTIFIED that on the 19th day of May 2026, an election will be held in all of the precincts of Richmond County. At the election there will be submitted to the qualified voters of Richmond County for their determination the question of whether or not a special one percent sales and use tax should be reimposed within the special district of Richmond County, upon the termination of the special one percent sales and use tax presently in effect, for the raising of not more than $375,000,000 for the purpose of providing funds to pay, pursuant to an Intergovernmental Sales Tax Agreement, dated as of January 1, 2026, among Augusta, Georgia ("Augusta"), the City of Blythe, Georgia ("Blythe"), and the City of Hephzibah ("Hephzibah"), the costs of the hereinafter described capital outlay projects: (a) Projects to be owned or operated or both by Augusta or by the State of Georgia or one or more local authorities within the Special District pursuant to intergovernmental contracts with Augusta (the "Augusta Projects"), as follows: (1) Public Safety, including Public Safety Facilities, Equipment, and Vehicles, and Detention Center Renovation - $107,958,000, (2) Quality of Life, including Parks and Recreation Facilities and Improvements - $72,775,000, (3) Facilities and General Government, including Information Technology Upgrades and Improvements, Juvenile Court Project, and Convention Center Improvements - $47,570,000, (4) Infrastructure, including Road, Street, Bridge, and Drainage Improvements, Water and Sewer System Improvements, and Airport Improvements - $106,381,000, and (5) State and Authority Projects, including Augusta University Research Facility and Augusta Canal Authority Pedestrian Bridge and Canal Projects - $5,957,000, and additional estimated costs allocable to all such projects specified in subparagraphs (1) through (5) above, as follows: (i) Sales Tax Program and Project Administration - $3,828,000, and (ii) Interest Expense on Obligations Issued to Finance Projects - $14,356,000; (b) Projects to be owned or operated or both by Blythe, as follows: (1) Public Safety Equipment and Vehicles - $1,358,000, (2) Water System Improvements - $2,000,000, (3) Stormwater Collection System Improvements - $50,000, (4) Parks, Recreation, and Library - $50,000, (5) New Equipment - $25,000, and (6) Facilities Replacement - $250,000; and (c) Projects to be owned or operated or both by Hephzibah, as follows: (1) Town Square with City Hall - $4,000,000, (2) Public Safety Equipment and Vehicles - $600,000, (3) Solar Projects - $1,342,000, (4) Highway 88 Fire Station - $2,000,000, (5) Amphitheatre - $1,000,000, (6) Road and Street Improvements - $500,000, and (7) Water and Sewer System Improvements - $3,000,000. If the reimposition of the sales and use tax is approved by the voters in the referendum described in this notice, such vote shall also constitute approval of the issuance of general obligation debt (in the form of general obligation bonds, promissory notes, or other instruments, as the Augusta-Richmond County Commission (the "Commission") may approve) of Augusta in the aggregate principal amount of $80,900,000 in conjunction with the reimposition of the sales and use tax, to be payable first from the separate account in which are placed the proceeds received by Augusta from the sales and use tax and then from the general funds of Augusta, for the purpose of providing funds to pay the costs of any one or more of the Augusta Projects. Such general obligation debt, if so authorized, shall be dated as of the date of delivery or such other date(s) as the Commission may approve, shall be in such denomination or denominations as the Commission may approve, shall bear interest from date at such rate or rates as the Commission may approve but not exceeding five percent (5.00%) per annum in any year, and shall provide for interest to be payable semiannually on April 1 and October 1 in each year, beginning on such April 1 or October 1 following delivery of such general obligation debt as the Commission may approve, and the principal shall mature (by scheduled maturity or by mandatory redemption, as the Commission may approve) on the dates and in the amounts as follows: October 1 of the Year Amount 2027 $12,165,000 2028 12,440,000 2029 13,060,000 2030 13,715,000 2031 14,400,000 2032 15,120,000 The general obligation debt may be issued in one or more series, and on one or more dates of issuance as the Commission may approve; provided, however, that the aggregate principal amount of such general obligation debt shall not exceed $50,000,000. The general obligation debt may be made subject to redemption prior to maturity, to the extent permitted by law, upon terms and conditions to be determined by the Commission. Voters desiring to vote for the reimposition of such sales and use tax shall do so by voting "YES" and voters desiring to vote against the reimposition of such sales and use tax shall do so by voting "NO," as to the question propounded, to-wit: "Shall a special 1 percent sales and use tax be reimposed in the special district of Richmond County, upon the termination of the special one percent sales and use tax presently in effect, for the raising of not more than $375,000,000 for the following purposes pursuant to an Intergovernmental Sales Tax Agreement, dated as of January 1, 2026, among Augusta, Georgia ("Augusta"), the City of Blythe, Georgia ("Blythe"), and the City of Hephzibah ("Hephzibah"): (a) capital outlay projects, which are estimated to cost $358,825,000, to be owned or operated or both by Augusta or by the State of Georgia or one or more local authorities within the Special District pursuant to intergovernmental contracts with Augusta (the "Augusta Projects"): (1) Public Safety, including Public Safety Facilities, Equipment, and Vehicles, and Detention Center Renovation, (2) Quality of Life, including Parks and Recreation Facilities and Improvements, (3) Facilities and General Government, including Information Technology Upgrades and Improvements, Juvenile Court Project, and Convention Center Improvements, (4) Infrastructure, including Road, Street, Bridge, and Drainage Improvements, Water and Sewer System Improvements, and Airport Improvements, and (5) State and Authority Projects, including Augusta University Research Facility and Augusta Canal Authority Pedestrian Bridge and Canal Projects; (b) capital outlay projects, which are estimated to cost $3,773,000, to be owned or operated or both by Blythe: (1) Public Safety Equipment and Vehicles, (2) Water System Improvements, (3) Stormwater Collection System Improvements, (4) Parks, Recreation, and Library, (5) New Equipment, and (6) Facilities Replacement; and (c) capital outlay projects, which are estimated to cost $12,442,000, to be owned or operated or both by Hephzibah: (1) Town Square with City Hall, (2) Public Safety Equipment and Vehicles, (3) Solar Projects, (4) Highway 88 Fire Station, (5) Amphitheatre, (6) Road and Street Improvements, and (7) Water and Sewer System Improvements?" "If reimposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of Augusta, Georgia in the principal amount of $80,900,000 for the purpose of any one or more of the Augusta Projects." The several places for holding the election shall be in the regular and established precincts of Richmond County, and the polls will be open from 7:00 a.m. to 7:00 p.m. on the date fixed for the election. Those qualified to vote at the election shall be determined in all respects in accordance and in conformity with the Constitution and laws of the United States of America and of the State of Georgia. The last day to register to vote in this special election is Monday, April 20, 2026. Any brochures, listings, or other advertisements issued by the Commission or by any other person, firm, corporation, or association with the knowledge and consent of the Commission shall be deemed to be a statement of intention of the Commission concerning the use of the bond funds or interest received from such bond funds that have been invested. This notice is given pursuant to joint action of the Augusta-Richmond County Commission and the Superintendent of Elections of Richmond County. AUGUSTA, GEORGIA By: /s/ Garnett Johnson Mayor RICHMOND COUNTY BOARD OF ELECTIONS By: /s/ Lynn Bailey Chair February 13, April 16, 23, 30, May 7 2026 LGSC0457688