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Board approves FLOS IGA to dedicate sales tax revenues to property tax relief and puts measure on Nov. 3 ballot
Summary
The board adopted an intergovernmental agreement to seek a countywide 1% floating local option sales tax (FLOS) dedicated to ad valorem property tax relief and approved placing the question on the Nov. 3, 2026 ballot; draft distributions listed county and city percentage shares.
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County Attorney Mac presented a proposed intergovernmental agreement for a 2026 floating local option sales tax (FLOS) that, if approved by voters, would implement a 1% countywide tax dedicated to ad valorem property tax relief beginning Jan. 1, 2027 through Dec. 31, 2032.
Mac said the IGA sets allocations and accountability procedures, including separate FLOS accounts for each participating jurisdiction, required audits and annual public reports. The draft distribution percentages provided to the board showed Henry County receiving 64.72% of proceeds, with Hampton, Locust Grove, McDonough and Stockbridge receiving specified shares. Mac described the statutory authority (Georgia Constitution Article IX; OCGA chapter references) and the mechanics for implementing distributions if voters approve the measure.
Commissioners voted to adopt the IGA, authorize execution by the chair, and place the FLOS question on the Nov. 3, 2026 ballot. The county manager said staff will prepare a presentation showing projected property‑tax relief amounts per home at a later meeting.

