County commissioners are in very early discussions regarding an additional penny-on-the-dollar sales tax that “acts as a direct tool to cut property tax bills specifically for primary residents.”
It’s called the Local Homestead Option Sales Tax (LHOST), and it joins the list of existing sales tax acronyms in Georgia. If LHOST ultimately happens, the local sales tax rate would increase from eightcents to nine-cents-on-the-dollar.
However, many things must happen between now and then, most notably a ballot referendum. Similar to TSPLOST, ESPLOST and SPLOST, the issue ultimately would be left up to Baldwin County voters.
County Commissioners are expected to vote on whether or not to approve an LHOST ballot referendum in the coming months. If approved, the item would be included on the November general election ballot.
“It particularly could benefit people who are maybe on a fixed income or maybe buying a first home, things of this nature,” said Commissioner Andrew Strickland. “It does not reduce property taxes on businesses, rental homes and things of that nature. It’s just your homestead.”
The sales tax dollars collected from LHOST would be used to help offset property tax bills on properties that are considered “homesteads” (owner-occupied properties).
Meanwhile, Commissioner Kendrick Butts touted several potential benefits of LHOST, saying that “I’m in support of it also.”
If county commissioners ultimately choose to place an LHOST referendum on the ballot, and if voters ultimately approve the referendum, the new sales tax would kick in on Jan. 1, 2028 and last for 10 years.
Here’s a breakdown of the current eight percent sales tax rate in Baldwin County: • Georgia State Sales Tax – four percent
• Local Option Sales Tax – one percent
• Special Local Option Sales Tax – one percent
• ESPLOST – one percent
• TSPLOST – one percent