Georgia Senate Bill 10EX terminates special district sales taxes when local homestead option sales taxes begin and sets a January 1, 2028 start date

Original title: Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require

Last action · June 23, 2026: Senate Read and ReferredSponsors: Chuck Hufstetler and 19 others

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

Senate Bill 10EX requires that any existing special district option sales and use tax () stop immediately before a local homestead option sales tax () begins in the same county, and sets the LHOST start date to January 1, 2028.

Why it matters

Changes local tax structures by preventing overlapping sales taxes in the same county and establishing a mandatory start date for property tax relief funding through sales taxes.

Background

Special district option sales and use taxes (FLOST) and local homestead option sales taxes (LHOST) are optional local sales taxes authorized under Georgia law to fund specific county services or property tax relief. context
The Georgia General Assembly introduced this bill during an extraordinary session in June 2026. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Local governments

Eligible local governments receive funds from the LHOST to provide homestead exemptions from ad valorem taxes and must adjust to changes in sales tax imposition.

Directly affected

Homestead property owners

Homestead property owners are affected by ad valorem tax exemptions funded by the LHOST within the special district.

Key Facts

Any existing special district option sales and use tax (FLOST) must cease to be imposed and levied as of the last moment of the day immediately preceding the start of a local homestead option sales tax (LHOST) in the same special district.
Beginning January 1, 2028, a special sales and use tax known as an LHOST shall be imposed within any special district to fund homestead exemptions from ad valorem taxes imposed by eligible local governments.
The Act becomes effective immediately upon approval by the Governor or upon becoming law without such approval.
The legislation amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated relating to sales and use taxes.

Frequently Asked Questions

What happens to the special district option sales and use tax (FLOST) when a local homestead option sales tax (LHOST) is imposed?

The must cease to be imposed and levied as of the last moment of the day immediately preceding the commencement of the levy within the same special district.

When does the local homestead option sales tax (LHOST) begin under this bill?

Beginning January 1, 2028, the shall be imposed within any special district to fund homestead exemptions.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Follow the record

Votes, people, money & the original source

Where This Stands

Currently filed. The next step in the legislative lifecycle is Committee.

Procedural history

2 actions

Jun 23, 2026SenateIntroduced
Senate Read and Referred
Jun 22, 2026SenateIntroduced
Senate Hopper

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →