Lyons To Put LHOST On the Ballot

mrandolphadvance@gmail.com

During a called meeting on Tuesday, June 16, the Lyons City Council agreed to request that the State Legislature pass local legislation to put the Local Homestead Option Sales Tax (LHOST) on the ballot during the General Election in November.

On May 11, Governor Brian Kemp signed Senate Bill 33 – which allows counties to add a local option sales tax to generate revenue and decrease the amount of funding needed through property taxes – into law through two options: a Floating Local Option Sales Tax (FLOST) or a Local Homestead Option Sales Tax (LHOST).

The largest difference between the taxes is their beneficiaries, as FLOST benefits all property owners – whether it be residential, commercial, industrial, and agricultural properties – while LHOST primarily continued from page

benefits owner-occupied residences, otherwise known as homesteads.

County and city governments may have the State Legislature to pass the local legislation to allow the tax to be placed on the ballot, but citizens must enact the tax by passing the onecent sales tax. Under current provisions, the law will go into effect on January 1, 2028; thus, if the city’s citizens pass LHOST, property tax relief will not be seen until December 2028. Legislators are currently discussing the possibility of moving the law’s effective date up to April 2027, meaning property tax relief could be seen on the December 2027 tax bill.

The General Election is slated for Tuesday, November 3. More information on this referendum and other races on the ballot will be shared in the coming months.