Macon County Elections Board Recount Scheduled in Sales Tax Referendum for Monday, November 16, 2026

The Macon County Board of Elections has ordered a discretionary recount of the Local Sales and Use Tax Referendum from the November 3, 2026 General Election. A full copy is posted at the end of this article.

Unofficial results show the referendum received 7,887 votes FOR and 7,888 votes AGAINST, a margin of one vote. Under North Carolina law, a tie on a referendum is treated as a failure to pass; the measure therefore did not pass on the unofficial tally.

The Board ordered the recount under N.C.G.S. § 163-182.7(a) and 08 NCAC 09 .0106(e)(2) after finding it necessary to complete the canvass and establish official results. Specific considerations cited by the Board include:

• The one-vote margin
• 25 reported overvotes in the contest
• A two-vote discrepancy identified in the ATV count

Recount schedule
The recount is scheduled to begin on Monday, November 16, 2026, at 8:00 a.m. and continue until 6:00 p.m. If it is not completed by 6:00 p.m. Monday, it will resume on Tuesday, November 17, 2026, at 8:00 a.m. and continue until finished.

The recount will be conducted in accordance with North Carolina statutes, administrative rules (including 08 NCAC 09 .0106), and instructions of the North Carolina State Board of Elections. It is open to the public. Observers may not photograph or video individual voted ballots. [LINK]

Note on notice
State rules require county boards to provide public notice at least 48 hours before a recount begins, including email to the board’s regular notice list and posting on the county board website. As of the time of this notice, the required 48-hour advance notice for an 8:00 a.m. Monday start had not been issued or posted by the Macon County Board of Elections.

For the most current information on time, location, or any schedule changes, contact the Macon County Board of Elections or check its website.

Here's the full extracted text from the Macon County Board of Elections resolution:

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MACON COUNTY BOARD OF ELECTIONS RESOLUTION ORDERING A DISCRETIONARY RECOUNT
Macon County Local Sales and Use Tax Referendum
November 3, 2026 General Election

WHEREAS, the Macon County Board of Elections is responsible for conducting the canvass and determining the official results of elections held in Macon County; and

WHEREAS, the unofficial results report for the November 3, 2026 General Election reflects that the Macon County Local Sales and Use Tax Referendum received 7,887 votes FOR and 7,888 votes AGAINST, resulting in a difference of one vote; and

WHEREAS, the Board has considered the results of the referendum and the circumstances surrounding the canvass and has determined that a discretionary recount is necessary to assist the Board in completing the canvass and establishing the official results; and

WHEREAS, the Board’s determination is based upon the following specific considerations:

1. Close Vote Margin: The referendum was decided by a margin of only one vote, with 7,887 votes FOR and 7,888 votes AGAINST.

2. Reported Overvotes: The unofficial results report reflects 25 overvotes in the referendum contest. The Board believes further review, as permitted under applicable recount procedures, may be necessary to determine whether voter intent can be confirmed.

3. ATV Count Discrepancy: During its review of the overall election results, the Board identified a discrepancy of two votes in the ATV count. The Board believes this discrepancy warrants additional verification as part of completing the canvass.

WHEREAS, the Board recognizes that this action is a discretionary recount ordered by the County Board of Elections pursuant to N.C.G.S. § 163-182.7(a) and 08 NCAC 09 .0106(e)(2), and is not a recount initiated by a candidate; and

WHEREAS, the Board further recognizes that, had this been a candidate-requested recount, the one-vote margin would fall within the applicable threshold for a mandatory candidate recount; and

WHEREAS, after considering the close margin, the reported overvotes, and the two-vote ATV count discrepancy, the Board finds that a discretionary recount is necessary to complete the canvass and establish the official election results.

NOW, THEREFORE, BE IT RESOLVED that the Macon County Board of Elections hereby orders a discretionary recount of the Macon County Local Sales and Use Tax Referendum from the November 3, 2026 General Election, in accordance with N.C.G.S. § 163-182.7 and applicable North Carolina administrative rules.

BE IT FURTHER RESOLVED that the recount shall begin on Monday, November 16, 2026, at 8:00 a.m. and continue until 6:00 p.m. If the recount is not completed by 6:00 p.m. on Monday, it shall resume on Tuesday, November 17, 2026, at 8:00 a.m., and continue until completed.

BE IT FURTHER RESOLVED that the recount shall be conducted in accordance with all applicable North Carolina statutes, administrative rules, and instructions of the North Carolina State Board of Elections.

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