LHOST Resources

On June 3, 2026, Gov. Brian Kemp expanded his Proclamation calling for the 2026 Special Session to include local Acts to initiate the new homestead exemption that is required prior to levying the Local Homestead Option Sales Tax (LHOST), which was established through the passage of SB 33 during the 2026 Regular Session.  At a minimum, to impose an LHOST in any jurisdiction, the county must have in effect the required local Act, adopted by the General Assembly and approved by the voters, providing for the LHOST’s homestead exemption.  Cities may join the LHOST in conjunction with the county or at a later date, provided they are eligible and an equivalent, required local Act for the LHOST homestead exemption is adopted by the General Assembly for the city and passes at referendum.  

Important note: 

The current LHOST state law does not allow for the levy and collection of the LHOST tax to begin until January 1, 2028.  It is possible for this date to be moved up via a change to this state law during the 2027 Regular Session.  It is also possible that the date could be modified during the upcoming Special Session - if the Governor further expands his Proclamation to allow such a change during the Special Session.  However, there is no guarantee that changes to the start date for the LHOST will happen.   If your local government does not pursue the LHOST homestead exemption during the Special Session, it may do so during the 2027 Regular Session with the required referendum occurring later in 2027.  ACCG will update counties with any pertinent additional information.

LHOST Guide

ACCG released an LHOST guide for counties on June 4, 2026. Click the following link to access the guide: ACCG Local Homestead Option Sales Tax Guide.

LHOST Data

Click here to view the data on the estimated LHOST amount needed per county to eliminate county and city homestead taxes.

LHOST & FLOST Webinar

ACCG held a webinar on May 14, 2026, to review the Floating Local Options Sales Tax (FLOST) and Local Homestead Options Sales Tax (LHOST) details of SB 33 and to discuss any county implications.

See below to access the webinar resources: 

  • FLOST & LHOST Webinar Recording- May 14, 2026 *Disclaimer: The information on the FLOST rollback provided during the webinar was given before the Georgia Department of Revenue (DOR) issued official guidance. Counties should follow guidance from DOR concerning the process for the FLOST rollback.   

Please contact ACCG Deputy Director Clint Mueller (cmueller@accg.org) with any questions regarding LHOST or FLOST.