---
title: SB 10. Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require
collection: bills
id: 2026-special/sb10
cite_as: SB 10, 2026 Special Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2026-special/sb10
md_url: https://georgiacommons.org/bills/2026-special/sb10.md
text_url: https://georgiacommons.org/bills/2026-special/sb10/text
source_url: https://www.legis.ga.gov/legislation/74878
date: 2026-06-23
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2026-special.md
previous: https://georgiacommons.org/bills/2026-special/sb9.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2026-special/sb10.md?full=1
bill_number: SB 10
session: 2026 Special Session
session_slug: 2026-special
chamber: Senate
bill_type: bill
status_date: 2026-06-22
last_action: Senate Read and Referred
sponsors:
- Chuck Hufstetler
- Blake Tillery
- Matt Brass
- Drew Echols
- Marty Harbin
- John Albers
- Carden Summers
- Randy Robertson
- Ed Setzler
- Ricky Williams
- Lanny Thomas
- Chuck Payne
- Bill Cowsert
- Mike Hodges
- Bo Hatchett
- Jason T. Dickerson
- Billy Hickman
- Lee Anderson
- Russ Goodman
- Clint Dixon
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB10/2026/X1
upstream_id: 2154456
summaries_model: claude-sonnet-5
topic_tags:
- sales tax
- property tax relief
- local government finance
- homestead exemption
- county taxes
---
# SB 10. Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require
## Text
Senate Bill 10EX
By: Senators Hufstetler of the 52nd, Tillery of the 19th, Brass of the 6th, Echols of the 49th,
Harbin of the 16th and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales
and use taxes, so as to require that any existing special district option sales and use tax
(FLOST) cease to be imposed and levied immediately prior to the imposition of any local
homestead option sales tax (LHOST) within the special district conterminous with the same
county; to revise the timing for the commencement of the LHOST; to provide for an effective
date; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use
taxes, is amended in Article 2B, relating to special district option sales and use tax (FLOST),
by adding a new Code section to read as follows:
"48-8-109.43.
Notwithstanding any other provision of this article, or any resolution, ordinance,
intergovernmental agreement, or referendum authorizing the imposition of a sales and use
tax pursuant to this article, a tax in effect within a special district conterminous with a
county pursuant to this article shall cease to be imposed and levied as of the last moment
S. B. 10EX
of the day immediately preceding the commencement of the levy of a sales and use tax
authorized under the provisions of Article 2C of this chapter in the special district
conterminous with such county."
SECTION 2.
Said chapter is further amended in Article 2C, relating to local homestead option sales tax
(LHOST), by revising subsection (a) of Code Section 48-8-109.52, relating to levying of tax,
submission to voters, and restriction on levying taxes, as follows:
"(a) Subject to the requirements of this article and the sales tax rate limitations imposed
by Code Section 48-8-6, beginning January 1, 2028, there shall be imposed within any
special district a special sales and use tax to be levied and collected to fund homestead
exemptions from ad valorem taxes imposed by eligible local governments on homestead
property within the special district. Any such tax shall be known as an 'LHOST.'"
SECTION 3.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.
S. B. 10EX
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
Senate Bill 10 would require any existing special district sales tax that funds local services (FLOST) to automatically stop the moment a county starts a new local homestead option sales tax (LHOST) covering the same area.
### Plain-language summary
Georgia law currently allows counties to adopt a special district option sales and use tax, known as FLOST, and separately allows a local homestead option sales tax, known as LHOST, which funds property tax breaks for homeowners. As written, nothing in current law says what happens when both could apply to the same special district at once.
This bill adds a new Code section stating that wherever a FLOST is already being collected in a special district that covers the same area as a county, that FLOST must stop being imposed at the very end of the day before a new LHOST starts being collected there. The bill also removes a January 1, 2028 start date that currently applies to when LHOST can begin, letting it start on whatever date local officials and voters otherwise set. The law would take effect as soon as the Governor signs it or it becomes law without a signature.
### What it does
- Adds a new Code section (48-8-109.43) that automatically ends an existing FLOST (special district sales tax) in a county the instant a new LHOST (homestead tax relief sales tax) begins covering the same area.
- Prevents a FLOST and a LHOST from being collected in the same special district at the same time by making the FLOST's end automatic rather than requiring a separate vote or ordinance.
- Removes the requirement that LHOST could not begin before January 1, 2028, allowing it to start on an earlier timeline once otherwise authorized.
- Sets the effective date as the day the Governor signs the bill or it otherwise becomes law.
### Who it affects
County governments and other eligible local governments that levy FLOST or LHOST taxes, homeowners who benefit from LHOST-funded property tax exemptions, and any local government or authority that currently relies on FLOST revenue for services within a special district.
### Why it matters
Counties that already collect a FLOST for local projects would see that revenue stream end automatically once a LHOST homestead tax break program starts covering the same area, which could affect local budgets. Homeowners could see LHOST-funded property tax relief begin sooner since the 2028 start date is removed.
### Key provisions
- Section 1 adds Code Section 48-8-109.43, stating a FLOST in a special district conterminous with a county ceases to be imposed as of the last moment before a LHOST begins in that same district.
- Section 1 specifies this override applies notwithstanding any existing resolution, ordinance, intergovernmental agreement, or referendum that authorized the FLOST.
- Section 2 revises O.C.G.A. ยง 48-8-109.52(a) by removing the requirement that LHOST could not begin before January 1, 2028.
- Section 3 makes the Act effective immediately upon the Governor's approval or upon becoming law without approval.
- Section 4 repeals any conflicting laws.
## Status
- Status: Introduced (2026-06-22)
- Last action: Senate Read and Referred (2026-06-23)
- Sponsors: Chuck Hufstetler, Blake Tillery, Matt Brass, Drew Echols, Marty Harbin, John Albers, Carden Summers, Randy Robertson, Ed Setzler, Ricky Williams, Lanny Thomas, Chuck Payne, Bill Cowsert, Mike Hodges, Bo Hatchett, Jason T. Dickerson, Billy Hickman, Lee Anderson, Russ Goodman, Clint Dixon
- Official page: https://www.legis.ga.gov/legislation/74878
> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2026-special/sb10.md?full=1