{"id":25779,"date":"2026-06-15T18:23:06","date_gmt":"2026-06-15T22:23:06","guid":{"rendered":"http:\/\/www.l-a-k-e.org\/blog\/?p=25779"},"modified":"2026-06-15T18:23:06","modified_gmt":"2026-06-15T22:23:06","slug":"proposed-local-act-for-local-homestead-option-sales-tax-lhost-lcc-2026-06-09","status":"publish","type":"post","link":"http:\/\/www.l-a-k-e.org\/blog\/2026\/06\/proposed-local-act-for-local-homestead-option-sales-tax-lhost-lcc-2026-06-09.html","title":{"rendered":"Proposed Local Act for Local Homestead Option Sales Tax (LHOST) @ LCC 2026-06-09"},"content":{"rendered":"

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

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

\r\nYes means an additional one cent sales tax, for a total of nine cents, starting January 1, 2027.\r\n

\r\nThat tax will apply only to the unincorporated areas of Lowndes County.\r\nWhich 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.\r\n

\r\nThe effect of this new tax would be further homestead ad valorem tax exemption for property owners,\r\nwith the difference paid for by everyone who pays sales tax.\r\nThis is the most regressive type of tax, in that even the poorest people have to pay it.\r\nAlso, the businesses that collect this sales tax will get no benefit from it.\r\nWell, businesses in the city may get a benefit of more customers because they do em<\/em> collect this tax.\r\n

\r\n\r\n\"[Proposed<\/a>\r\n
Proposed Local Act for Local Homestead Option Sales Tax (LHOST), SB 33 of 2026, HB 581 of 2024 @ LCC 2026-06-09<\/a>\r\n<\/p>\r\n

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

\r\nAccording to the agenda finally updated on the county website<\/a>, that’s:\r\n

\r\n

\r\n7.f. Proposed Local Act for LHOST\r\n<\/blockquote>\r\n

\r\nHere is the substantive part of the agenda sheet:\r\n

\r\n

\r\nSenate Bill 33 passed in 2026 authorizes a Local Homestead Option\r\nSales Tax (“LHOST”) to fund homestead exemptions granted\r\nby local Act of the General Assembly and approved by voters by\r\nreferendum.\r\n

\r\nStaff and the County Attorney have prepared the attached draft\r\nproposed local Act providing for an LHOST in Lowndes County. It is\r\nbased on a sample prepared by ACCG.\r\n<\/p>\r\n

\r\nOPTIONS:\r\n

    \r\n
  1. \r\nApprove submitting the attached proposed local Act to the local delegation of the General\r\nAssembly representing Lowndes County\r\n
  2. \r\nRedirect\r\n<\/ol>\r\n

    \r\nRECOMMENDED ACTION: Option 1\r\n

    \r\nDEPARTMENT: County Manager Department Head: Paige Dukes\r\n

    \r\nADMINISTRATIVE COMMENTS AND RECOMMENDATION:\r\n<\/blockquote>\r\n\r\n\r\n

    \r\n\r\n\"[Agenda<\/a>\r\n
    Agenda sheet for item 7.f. LHOST<\/a>\r\n
    PDF<\/strong><\/a>\r\n<\/p>\r\n

    \r\nIn response to a LAKE request of 4:11 PM June 10th,\r\nwe received today, June 15, at 4 PM, the draft proposed local Act.\r\nIn other words, exactly to the hour the three-work-day response limit\r\nrequired by the Georgia Open Records Act (GORA).\r\n

    \r\nWhy the county does not just put their entire board packet on their own website continues to be mysterious.\r\n

    \r\nMeanwhile, that draft local Act as received by LAKE is on the LAKE website:\r\n

    \r\n\r\nhttp:\/\/www.l-a-k-e.org\/govt\/loco\/2026-06-09-lcc-packet-lhost-local-act\/Agenda-Item-LHOST-06.09.2026.pdf<\/a>\r\n

    \r\nImages of each page are below.\r\n

    \r\nAnd here are links to each LAKE video of the relevant bits of that June 9 Regular Session.\r\n