There are 15 precincts in Macon County, and each precinct has officials who are appointed by the county board of elections for renewable terms of two years. These officials conduct the election in their precinct by tallying the votes, assisting voters and forwarding election results to the county board office. The board members then tabulate all totals and certify the final results.

1. North Franklin - Macon County Courthouse, 5 West Main Street, Franklin
2. South Franklin - Macon County Public Library, 108 Wayah Street, Franklin
3. East Franklin - Macon County Environmental Resource Center: 1624 Lakeside Drive, Franklin
4. Iotla - Iotla Elementary School, 1166 Iotla Church Road, Franklin
5. Union - Macon County Community Building, 1288 Georgia Road, Franklin
6. Millshoal - Holly Springs Community Building, 2720 Cat Creek Road, Franklin
7. Ellijay - Cullasaja Elementary School, 145 River Road, Franklin
8. Sugarfork - Pine Grove Community Building, 38 Peeks Creek Road, Franklin
9. Highlands - Highlands Civic Center, 100 Cashiers Road, Highlands
10. Flats - Scaly Mountain Community Center: 41 Buck Knob Road, Scaly Mountain 28775
11. Smithbridge - Otto Community Building, 60 Firehouse Lane, Otto
12. Cartoogechaye - 564 Charles Nolen Road, Franklin NC 28734
13. Nantahala - Nantahala Elementary School, 100 School Drive, Topton
14. Burningtown - Burningtown Community Building, 10 Burningtown Road, Franklin
15. Cowee - Cowee Elementary School, 51 Cowee School Drive, Franklin

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