GeorgiaCountywide districts would end one sales tax when another begins
If approved by the governor or otherwise becoming law, the measure would start a local sales tax for home property tax breaks in 2028 and end a countywide district's existing special tax when it begins.
What it does
When a local homestead sales tax begins in a countywide district, the district's existing special sales tax would end just before the new tax starts.
Starting January 1, 2028, a local sales tax would fund property tax breaks for homes in the district, subject to legal requirements and tax rate limits.
Argument forIf approved and put in place, the sales tax could help eligible local governments provide property tax breaks for homes in the district.
Argument againstThe sales tax could make shoppers in the district pay more toward local services, even as eligible homeowners receive property tax breaks.
More detail
An existing FLOST would end just before the LHOST levy begins. This applies when an LHOST begins in a special district with the same boundaries as a county. The FLOST and LHOST must apply in the same special district, whose boundaries match the county. The FLOST would end at the last moment of the day before the LHOST levy begins.
A local homestead sales tax would be imposed in special districts beginning January 1, 2028. The tax would fund homestead property tax breaks granted by eligible local governments for homes in the special district. The tax is subject to the article's requirements and the sales tax rate limits in Code Section 48-8-6. The stated start date is January 1, 2028.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 23Senate Read and ReferredLatest
- Jun 22Senate HopperIntroduced
Taxes & Budget