Dade County weighs new Georgia options for property-tax relief as commissioners debate FLOST vs. LHOST

Dade County commissioners discussed whether to pursue a local legislative act to enable a new homestead-focused sales tax option after staff and state associations released guidance on recently passed state law.

At a workshop item added to the agenda, the chair told the board that the Association County Commissioners of Georgia (ACCG) had issued guidance the same day on Senate Bill 33, which created a new local homestead option sales tax. “LHOST stands for local homestead option sales tax. It is a new local option sales tax in Georgia,” the chair said, explaining that the new law allows counties to ask the General Assembly for a local act that, if approved, would let voters decide whether to apply a homestead-targeted sales-tax exemption.

The board contrasted LHOST with FLOST (floating local option sales tax), which is already available in law and applies to all property owners. The chair summarized the difference: “FLOST is broad property tax relief — residential, commercial, rental — whereas LHOST is only homeowner-focused tax relief,” and noted FLOST is a five-year measure while LHOST can run up to 10 years.

Paula Duvall, Dade County’s chief appraiser, told commissioners the county will need precise homestead counts to calculate how much benefit a homestead exemption would provide and whether the city and county splits make the local act workable. “We’ll have to get with her and the department to determine how many homesteads we have in Trenton and how many homesteads we have in the county,” Duvall said, noting staff are preparing that breakout.

Commissioners discussed several practical considerations: whether a local act would require simultaneous city and county approval, how a split with the city of Trenton would be negotiated, whether an intergovernmental agreement (IGA) would be required, and the timeline for the state’s special session. The chair said the legislature could act quickly in summer and that a local act would let the county put a referendum before voters as soon as this fall if the legislature amends timing requirements.

One commissioner urged robust public education if the county pursues a local act, saying prior opt-in/opt-out messaging had confused some residents. “If we decide we’re gonna do the act, we need to do a very good job of educating the people because the opting out or opting in was not explained at all,” the commissioner said.

No formal vote was taken; the board directed staff to study LHOST and FLOST options, obtain detailed homestead counts and revenue scenarios from ACCG and staff, and consider a special-call meeting before the legislature’s special session to decide whether to request a local act.

Next steps: commissioners said they expect staff to return with data and a recommendation; if the board votes to pursue a local act, state legislative counsel would draft the request and the board would seek a timeline for the legislature’s consideration.