At their June 9, 2026, Regular Session, the Lowndes County Commissioners added an item about El GHOST or something to the agenda. That turned out to be a Local Homestead Option Sales Tax (“LHOST”).

The Commissioners unanimously approved sending a draft act to the legislative delegation for the mid-June, 2026, Special Session of the Georgia General Assembly. We now have a copy of that draft Act. Which says the Act has to be approved by a two-thirds majority in both the Senate and the House, and then placed on the November ballot.

Yes means an additional one cent sales tax, for a total of nine cents, starting January 1, 2027.

That tax will apply only to the unincorporated areas of Lowndes County. Which should be interesting for chains that have stores both in unincorporated Lowndes County and in Valdosta: you’ll get to pay a penny more in the county.

The effect of this new tax would be further homestead ad valorem tax exemption for property owners, with the difference paid for by everyone who pays sales tax. This is the most regressive type of tax, in that even the poorest people have to pay it. Also, the businesses that collect this sales tax will get no benefit from it. Well, businesses in the city may get a benefit of more customers because they do em collect this tax.

Proposed Local Act for Local Homestead Option Sales Tax (LHOST), SB 33 of 2026, HB 581 of 2024 @ LCC 2026-06-09

LAKE previously got the 20-minute slide presentation by County Manager Paige Dukes, which is also appended below to have it all in one place.

According to the agenda finally updated on the county website, that’s:

7.f. Proposed Local Act for LHOST

Here is the substantive part of the agenda sheet:

Senate Bill 33 passed in 2026 authorizes a Local Homestead Option Sales Tax (“LHOST”) to fund homestead exemptions granted by local Act of the General Assembly and approved by voters by referendum.

Staff and the County Attorney have prepared the attached draft proposed local Act providing for an LHOST in Lowndes County. It is based on a sample prepared by ACCG.

OPTIONS:

1. Approve submitting the attached proposed local Act to the local delegation of the General Assembly representing Lowndes County
2. Redirect

RECOMMENDED ACTION: Option 1

DEPARTMENT: County Manager Department Head: Paige Dukes

ADMINISTRATIVE COMMENTS AND RECOMMENDATION: