---
title: O.C.G.A. § 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities.
collection: code
id: 48-8-101.1
cite_as: O.C.G.A. § 48-8-101.1 (2025)
canonical_url: https://georgiacommons.org/code/48-8-101.1
md_url: https://georgiacommons.org/code/48-8-101.1.md
text_url: https://georgiacommons.org/code/48-8-101.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=928
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / HOMESTEAD OPTION SALES AND USE TAX (HOST) / HOMESTEAD OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-101.1. Equal distribution of homestead option sales and use tax among counties and municipalities.

It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.

## History

Code 1981, § 48-8-101.1, enacted by Ga. L. 2007, p. 598, § 2/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.