Tag Archives: Special Local Homestead Option Sales Tax

Proposed Local Act for Local Homestead Option Sales Tax (LHOST) @ LCC 2026-06-09

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]
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:

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Videos: Homestead Tax, Datacenter, Appointments to 3 Boards, 1 small subdivision, Old US 41 N widening, Alcohol, Sewage, insurance, bonds, and roads @ LCC Regular 2026-06-09

Update 2026-06-15: Proposed Local Act for Local Homestead Option Sales Tax (LHOST) @ LCC 2026-06-09.

The bulk of this long meeting was not on the agenda: another one cent sales tax, a report about services at Leila Ellis, and eight citizens wishing to be heard. Well, those citizens were collectively on the agenda of the Tuesday evening Regular Session of the Lowndes County Commission, but the other two items were not.

By far the longest item at 21 minutes was added to the agenda at the beginning of
7.f. LHOST Consideration, SB 33 Special Local Homestead Option Sales Tax The title is my guess; I think Chairman Bill Slaughter just said LHOST.

The thirteen slides County Manager Paige Dukes presented are on the LAKE website, received in response to a LAKE open records request. Images of each slide are below.

We do not yet have the draft legislation the Commissioners unanimously approved sending to the Georgia legislature to enact this additional one cent sales tax, because I didn’t think to request it until this afternoon. Why the slides and the legislation are not on the county’s own website is mysterious.

[Videos: Homestead Tax, Datacenter, Appointments to 3 Boards, 1 small subdivision, Old US 41 N, Alcohol, Sewage, insurance, bonds, and roads @ LCC Regular 2026-06-09]
Videos: Homestead Tax, Datacenter, Appointments to 3 Boards, 1 small subdivision, Old US 41 N, Alcohol, Sewage, insurance, bonds, and roads @ LCC Regular 2026-06-09

They approved everything else unanimously, including reappointing James Ramsey and appointing Gary Wisenbaker to the Valdosta-Lowndes County Zoning Board of Appeals: his brother Commissioner Mark Wisenbaker recused himself.

They appointed James Warren to the Valdosta-Lowndes County Airport Authority.

They reappointed Andy Griffin and Scott Purvis to the Lowndes County Public Facilities Authority.

The longest regular item discussion at almost seven minutes was of the Industrial Authority Series 2026 Bonds.

Another long item (almost six minutes) not on the agenda occured when as part of the County Manager Report Paige Dukes asked Probation Director Ferlisha Rountree to talk about about services at Leila Ellis.

Six citizens spoke about the potential datacenter on Coleman Road: George Fisher, Jimmy LeFiles, John Smith, Amy Wiegenstein, Sarah Riggle, and Suwannee Riverkeeper John S. Quarterman.

Also, Skyler Ramen(sp?) said his paycheck increases less than rent does and Robert Willis would like speed bumps on Danieli Drive in Lake Park.

Here is a LAKE video playlist:
https://www.youtube.com/playlist?list=PLshUv86fYkiG2JQe4jgsEi9L0R2O6z_GM Continue reading →