Property & LOST Reforms Resources for Counties

ACCG hosted a webinar on Property & Local Options Sales Tax (LOST) reforms to inform counties on the decisions that they will need to make this year. These decisions include the process for opting back into House Bill (HB) 581 floating homestead exemption for those local governments that previously opted out; tips for implementing Floating Local Options Sales Tax (FLOST) for those counties that passed a FLOST referendum in 2025; setting up a FLOST referendum in 2026 for eligible counties; applying the new inflationary allowance to counties under a HB 581 floating homestead exemption; and establishing an estimated rollback millage rate for the 2026 Notice of Assessments (NOAs).

The webinar recording and PowerPoint presentation are now available. See below to access the resources: