Overview

In 2024, the Georgia General Assembly passed House Bill 581, otherwise referred to by the state legislature as the "Save Our Homes Act." It took effect in January 2025, establishing a new “floating” homestead exemption and made it possible for counties to fund the exemption through a Floating Local Option Sales Tax (FLOST). Counties were required to formally "opt out" by way of a vote if they so chose. Emanuel County did not opt out, and the unanimously voted in July [2025] to put a FLOST referendum on the November ballot.

This page explains what HB 581 and FLOST are, how they work, and what they would mean for property taxes if approved. The information below is provided for public awareness only and is not intended to advocate for or against the proposal.

What House Bill 581 Does

• Sets 2024 as the base year for the taxable value of homesteaded properties.
• Each year after 2024, the taxable value may only increase by the Consumer Price Index (CPI), or the rate of inflation, rather than by market fluctuations.
• Gives counties, municipalities, and school boards the ability to adopt a FLOST of up to 1 percent, if approved by voters, to offset property tax revenue lost due to the floating homestead exemption.

What FLOST Is

FLOST is a 1-percent or 1-penny local sales tax that can be levied by a county and its municipalities, with voter approval, to fund property tax rollbacks. It applies to most taxable purchases made within Emanuel County by residents and visitors alike. FLOST will not eliminate property taxes, but it will provide a revenue stream that can be used to reduce millage rates or offset revenues lost under the floating exemption.

Revenue from FLOST would be split between Emanuel County and its cities with millage rates in accordance with an intergovernmental agreement. That agreement has been signed in full by all parties as of September 9, 2025.

Duration

By state law, a local option sales tax like FLOST runs for a fixed term of 5 years. If approved in Emanuel County, collections would begin in 2026. Property owners would see rollbacks reflected on their tax bills starting in 2027. Any continuation beyond 2032 would require voter approval.

What It Means for Property Taxes

HB 581 does not automatically cut property taxes; it changes the way taxable value is calculated for homesteaded properties. Millage rates are still set each year by local governing bodies. FLOST revenue, if adopted, would allow the county and municipalities to roll back millage rates to help offset the revenue lost due to the floating exemption.

These rollbacks made possible through FLOST are expected to greatly lower the existing millage rates in most municipalities across the county, perhaps reducing some of them all the way down to 0.

Who Pays

Because FLOST is a sales tax, revenue is generated from purchases made by anyone buying goods and services in Emanuel County—including visitors. This means the cost of funding property tax rollbacks is shared more broadly than through property taxes alone.

The current total sales tax rate in Emanuel County is 8 percent: 4 percent goes to the State of Georgia, 3 percent is collected by the county and distributed among all of its cities, and 1 percent goes to the local school board. If FLOST is approved, it would increase the total countywide sales tax to 9 percent.

Next Steps

Voters in Emanuel County will decide on the proposed FLOST during the November 4, 2025 election. The county government’s role is to administer the election and provide factual information about what the tax would do, not to advocate for or against a particular way of voting.

If you need assistance navigating any part of the election process, our Elections page contains relevant information that may help you. You can also contact the county's elections staff.