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Troup County commissioners authorize publication to pursue 1¢ homestead-option sales tax
Summary
In a special-call meeting the board moved to advertise and begin drafting local legislation to place a 1% local homestead-option sales tax on the Nov. 3, 2026 ballot; proceeds would be used to reduce county homestead property taxes, with implementation targeted for 2028 unless the legislature changes the effective date.
The Chair of the Troup County Board of Commissioners called a special meeting to authorize publication and move forward with local legislation that would place a 1¢ local homestead-option sales tax on the Nov. 3, 2026 ballot.
"I will pledge to the citizens that we're gonna work extremely hard between now and election time to make sure that we can fully, educate them, give them more facts and figures," the Chair said during opening remarks, urging transparency about the proposal and the timeline.
Legal counsel explained the immediate administrative step was to authorize publication of the required advertisement and to allow legislative counsel to draft the local legislation so the county could introduce it during the governor's special session window. Commissioner 3 moved to "authorize publication of the required advertisement and authorize consideration with the county's legislation delegation and legislation council regarding the preparation and the introduction of the local legislation related to homestead option sales tax, LHOST homestead exemption," and the Chair seconded. The motion passed on a voice vote; the board did not record a roll-call tally.
Why it matters: if voters approve the referendum, the county intends to use the proceeds exclusively to offset county ad valorem taxes for homesteaded property first, with any remainder applied against other county property tax liabilities. County staff and legal counsel said the earliest standard effective date described in ACCG guidance would be Jan. 1, 2028, though the legislature could alter that timing during the special session.
Next steps: staff will work with legislative counsel to finalize local legislation language, advertise the proposal as required, and return to the board if legislative counsel requires changes or if the board elects further review.
