Tag Archives: property tax

Proposed Local Act for Local Homestead Option Sales Tax (LHOST) @ LCC 2026-06-09

At their June 9, 2026, Regular Session, the Lowndes County Commissioners added an item about El GHOST or something to the agenda. That turned out to be a Local Homestead Option Sales Tax (“LHOST”).

The Commissioners unanimously approved sending a draft act to the legislative delegation for the mid-June, 2026, Special Session of the Georgia General Assembly. We now have a copy of that draft Act. Which says the Act has to be approved by a two-thirds majority in both the Senate and the House, and then placed on the November ballot.

Yes means an additional one cent sales tax, for a total of nine cents, starting January 1, 2027.

That tax will apply only to the unincorporated areas of Lowndes County. Which should be interesting for chains that have stores both in unincorporated Lowndes County and in Valdosta: you’ll get to pay a penny more in the county.

The effect of this new tax would be further homestead ad valorem tax exemption for property owners, with the difference paid for by everyone who pays sales tax. This is the most regressive type of tax, in that even the poorest people have to pay it. Also, the businesses that collect this sales tax will get no benefit from it. Well, businesses in the city may get a benefit of more customers because they do em collect this tax.

Proposed Local Act for Local Homestead Option Sales Tax (LHOST), SB 33 of 2026, HB 581 of 2024 @ LCC 2026-06-09

LAKE previously got the 20-minute slide presentation by County Manager Paige Dukes, which is also appended below to have it all in one place.

According to the agenda finally updated on the county website, that’s:

7.f. Proposed Local Act for LHOST

Here is the substantive part of the agenda sheet:

Senate Bill 33 passed in 2026 authorizes a Local Homestead Option Sales Tax (“LHOST”) to fund homestead exemptions granted by local Act of the General Assembly and approved by voters by referendum.
Staff and the County Attorney have prepared the attached draft proposed local Act providing for an LHOST in Lowndes County. It is based on a sample prepared by ACCG.

OPTIONS:

Approve submitting the attached proposed local Act to the local delegation of the General Assembly representing Lowndes County
Redirect

RECOMMENDED ACTION: Option 1
DEPARTMENT: County Manager Department Head: Paige Dukes
ADMINISTRATIVE COMMENTS AND RECOMMENDATION:

Continue reading →

Videos: Final Public Hearing: Intent to Opt Out of Homestead Exemption, HB 581 @ LCC 2025-02-24

2025-03-25: Videos: Opt out of HB 581 and increase local homestead exemptions, Accountability Court Grant and truck for Magistrate Court @ LCC Regular 2025-02-25.

Yes, the Lowndes County Commission will vote on the subject today, Tuesday, February 25, although that item is not yet on its agenda.

Yesterday they held the third and final Public Hearing about opting out of the homestead exemption scheme passed by the state legislature as HB 581. No citizens spoke, and very few even attended.

Collage @ LCC 24 February 2025

The county already has better homestead exemptions for both people younger than 65 years and older. Staying in would have no option of opting out later. Opting out leaves the possibility of opting in later.

For the previous Public Hearings, see Continue reading →

Final Public Hearing: Intent to Opt Out of Homestead Exemption, HB 581 @ LCC 2025-02-24

Update 2025-02-25: Videos: Final Public Hearing: Intent to Opt Out of Homestead Exemption, HB 581 @ LCC 2025-02-24.

The Lowndes County Commission is considering doing what the Lowndes County School System is doing: opting out of the homestead exemption scheme passed by the state legislature as HB 581. The county already has better homestead exemptions for both people younger than 65 years and older. Staying in would have no option of opting out later. Opting out leaves the possibility of opting in later.

Final Public Hearing, Intent to Opt Out of Homestead Exemption, HB 581 @ LCC 2025-02-24

At the previous two hearing, Commissioners did not seem in favor of the state’s idea of an additional one-cent sales tax to reimburse property owners.

LAKE videos and minutes of the two previous Public Hearings are here: Continue reading →

Videos: Lowndes County Considers Opting Out of House Bill 581 Public Hearing 2025-02-11

Update 2025-02-24: Final Public Hearing: Intent to Opt Out of Homestead Exemption, HB 581 @ LCC 2025-02-24.

Lowndes County Commissioners and staff emphasized that they were working on further homested tax exemptions for seniors, as is the Lowndes County School System, without need for the state’s exemption. And they did not seem in favor of the state’s idea of an additional one-cent sales tax to reimburse property owners.

Here are LAKE videos of yesterday’s second Public Hearing about Lowndes County considering opting out of the statewide homestead exemption legislated last year by HB 581, effective January 1, 2025.

Three citizens spoke. The first two seemed to be addressing some other meeting. The Chairman had to tell the second speaker that her school system concerns should be brought to the school board.

The third speaker was more to the subject: Pam Hubbard, at 9 minutes and 50 seconds:
https://www.youtube.com/watch?v=TOfqnu_BsvY&t=590s

Opt out of GA HB 581? Public Hearing 2025-02-11, Re: Homestead Property Tax Exemption, Lowndes County Commission

A final Public Hearing will be Monday, February 24 at 9:00 a.m.

The School System already had its Public Hearings.

The Lowndes County Commission will vote on the subject on Tuesday, February 25.

So go to that last public hearing and speak up, or call or write your Lowndes County Commissioner.

After the videos below, there is a LAKE video playlist.

For other related material (the bill, the Lowndes County press release, the ACCG and GMA position, etc.), see the LAKE blog post on the first such Public Hearing:
http://www.l-a-k-e.org/blog/?p=24786 Continue reading →

Lowndes County Considers Opting Out of House Bill 581 @ LCC Public Hearing 2025-02-10

Update 2025-02-13: The second one: Videos: Lowndes County Considers Opting Out of House Bill 581 Public Hearing 2025-02-11.

Here are LAKE videos of yesterday’s Public Hearing about Lowndes County considering opting out of the statewide homestead exemption legislated last year by HB 581, effective January 1, 2025.

There will be another Public Hearing this evening, Tuesday, February 11 at 6:00 p.m.

A final Public Hearing will be Monday, February 24 at 9:00 a.m.

The Lowndes County Commission will vote on the subject on Tuesday, February 25.

So go to one of these public hearings and speak up, or call or write your Lowndes County Commissioner.

Collage @ LCC Public Hearing 10 February 2025

After the videos below, with a few notes by Gretchen Quarterman, there is a LAKE video playlist.

Plus a link to the LAKE video of the Lowndes County Commission decision on January 28, 2025, to hold these Public Hearings, and a copy of the Lowndes County press release announcing these Public Hearings.

As well as the text of the referendum that appeared on the November 5, 2024, general election ballot, the text of HB 581, and links to guidance by ACCG and GMA,

Personally, I find this point alone convincing:

Lowndes County already has a $6,000 homestead exemption for homeowners up to 65 years of age and a $10,000 homestead exemption for homeowners 65 and older. These exemptions are significantly more than the state statutory exemptions.

FYI, I have reason to believe the City of Valdosta is equally concerned about HB 581. Continue reading →

Lowering the Millage Rate @ LCC Millage 2019-08-27

Finance Director Stephanie Black said due to the Property Taxpayer’s Bill of Rights, if the tax digest (total assessed property value in the county) goes up, the county has to reduce the millage (tax per $1,000 of property value), or announce the difference as a tax increase and hold three public hearings, so they’re rolling back the millage rate slightly: 0.126 mills, down from 11.064 for 2018 to 10.938 for 2019. That’s Georgia Senate Bill 177, Act 431, signed April 30, 1999, effective January 1, 2000. Here is the millage resolution they adopted half an hour later, in the board packet, which LAKE only received after this millage meeting and after the Commission voted on this millage change:

A RESOLUTION ESTABLISHING THE 2019 AD VALOREM TAX MILLAGES FOR LOWNDES COUNTY

She showed some quite informative slides, which for unknown reasons do not seem to be on the Finance Department’s web page. For example, she had a nice summary slide of the five chunks of sales tax these days:

4 cents to the State of Georgia,
1 cent to Local Option Sales Tax (LOST), split between county and its cities for property tax reduction,
1 cent to Local Option Sales Tax (SPLOST), split between county and its cities for capital improvements,
1 cent to Educational Special Local Option Sales Tax (E-SPLOST), split between the county and city school systems for capital improvements
1 cent to Transportation Special Local Option Sales Tax (T-SPLOST), regionally approved, and split between the county and its cities for transportation capital improvements.

Billed on the lowndescounty.com calendar as Millage Meeting, 5PM, Tuesday, 27 August 2019, in Commission Chambers before the voting Regular Session, as usual almost nobody attended, and nobody from the public spoke.

But you can see the whole eight-minute meeting for yourself. Here’s a LAKE video playlist:

Lowering the Millage Rate
Millage Meeting, Lowndes County Commission (LCC Millage),
Video by Gretchen Quarterman for Lowndes Area Knowledge Exchange (LAKE),
Valdosta, Lowndes County, Georgia, August 27, 2019.

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Investigative reporting costs money, for open records requests, copying, web hosting, gasoline, and cameras, and with sufficient funds we can pay students to do further research. You can donate to LAKE today!

Zero owed in 2010; why $8.9 million owed now on county palace? @ LCC 2012-12-11

If Lowndes County owed $0 (zero dollars) on the county palace in November 2010, why are we paying on $8,965,000 in bonds for it in December 2012? If that palace was “100% Paid by SPLOST” in 2010, why in 2012 is the county pledging our property tax dollars to pay those bonds?

In November 2010:

$22,380,000
Judicial Building Cost

$6,728,000
Administrative Building Cost

100%
Paid by SPLOST

$0
Balance Owed

So says a double-page flyer about “the Lowndes County Judicial & Administrative Complex” produced by the Valdosta Daily Times for Lowndes County in 2010 and signed “Highest regards, Joe Pritchard, County Manager”. There’s no dateline, but it invites the public to a dedication of the Complex “on Friday, November 12, 2010.”

Preliminary Official Statement Dated November 20, 2012 from Morgan Keegan about the $8,965,000 in Refunding Revenue Bonds (Lowndes County Judicial/Administration Complex) Series 2012, which says this:

The Bonds are payable solely from payments to be made by Lowndes County, Georgia (the “County”) pursuant to an Intergovernmental Contract, dated as of December 1, 2012 (the “Contract”), between the Issuer and the County. Under the Contract, the County has agreed to levy and collect an annual tax on all taxable property located within the County as may be necessary to produce in each year revenues which are sufficient to make the payments required by the Contract.

So which is it? Continue reading →

Lowndes, Tift, and Ware donor counties and majority @ SGRC 2011-09-19

Someone asked:

If Lowndes, Tift, and Ware vote against it, and the other fifteen counties vote for it, that’s a majority.

Corey Hull:

As long as they reach 50% + 1 in voters.

Questioner:

Those three counties, which would probably be the three donor counties in this region… they could kill it for our region if it was a large turnout.

Roy Taylor:

A large county like we could kill it for everybody.

The referendum is still on for July (during the primary, with less turnout) not November (during the general election).

The eighteen counties are: Continue reading →

On the LAKE front

Citizen dialog for transparent process by the Lowndes Area Knowledge Exchange