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Newton County asks legislature to permit referendum on Local Homestead Option Sales Tax
Summary
The Board approved a resolution requesting the Georgia General Assembly to allow a referendum on imposing a 1% Local Homestead Option Sales Tax (LHOST) in Newton County; draft bill language sets a homestead exemption funded by the tax and would take effect Jan. 1, 2027 if enacted and approved by voters.
On June 16, 2026 the Newton County Board of Commissioners approved a resolution (R-061626g) requesting that the Georgia General Assembly adopt local legislation to permit a referendum on imposing a Local Homestead Option Sales Tax (LHOST) within Newton County. The resolution passed 5-0.
Exhibit A to the resolution contains draft bill language that would, if enacted by the General Assembly and approved by Newton County voters, provide a homestead exemption from county ad valorem taxes equal to the assessed value determined annually, funded from net proceeds of a 1% LHOST collected in the special district conterminous with Newton County. The draft language specifies applicability, procedures for claiming the exemption and an effective date for taxable years beginning January 1, 2027. The draft also references Code sections in the O.C.G.A. and requires the election superintendent to schedule the referendum per state law.
The resolution directs the County Manager or designee to publish the required notice of intent and to transmit the board’s request to the county’s legislative delegation. If the General Assembly adopts enabling local legislation and the referendum is approved by voters, the exemption would be implemented according to terms in the enacted act and the O.C.G.A.
