Generally, what is the FLOST?
The Floating Local Option Sales Tax (FLOST) is a new type of countywide sales tax of 1%that can be used exclusively for property tax relief. Revenue from the tax would be divided between Bryan County and the cities of Richmond Hill and Pembroke through an intergovernmental agreement (IGA). Funds cannot be used for general spending or projects; they must exclusively reduce local property tax bills.
How would FLOST revenue affect property taxes?
Unlike existing local sales taxes such as LOST, FLOST proceeds must be directly applied to reduce property taxes. The total amount of FLOST revenue collected in the prior year would be subtracted from the millage rate calculation, further reducing local property tax bills. If the FLOST referendum is approved by voters on the November 2025 ballot, FLOST revenue collections will begin in 2026. This revenue will be applied to 2027 tax statement. Each property tax statement would clearly show how much was reduced due to FLOST.
How could FLOST be implemented?
Bryan County and the cites of Richmond Hill and Pembroke entered into an intergovernmental agreement in July of2025 that splits the FLOST proceeds between the three entities. Voters will decide through a local referendum on the November 4, 2025, ballot whether to adopt the tax. If approved, collections would begin in January 2026 and continue for five years. Renewal would require new local legislation, a new IGA, and another voter referendum.
What can the FLOST revenues be used for?
By law, all FLOST revenue must be used only for property tax relief. This includes reducing the annual millage rate and clearly identifying the savings on each tax bill. Other Key Points:
- The school system is not eligible to receive FLOST proceeds.
- FLOST would apply to most taxable sales, including motor fuel, food and beverages, and online purchases, similar to SPLOST.
Who benefits from FLOST?
Communities with strong retail sectors or those that attract shoppers from outside the county could benefit most, since visitors contribute to sales tax revenue that offsets property tax costs for local residents.
How often does the FLOST have to be voted on?
If approved in November, FLOST collections will begin in January 2026 and last for five (5) years. After that, renewal requires new local legislation, a new IGA, and approval by voters in a local referendum.
If we pass a FLOST but it is not renewed after the 5-year period, what will happen?
If the FLOST expires and is not renewed, property taxes will likely increase to make up for lost revenue. Local governments may have to cut spending, raise property taxes, or both.
What purchases are taxed with the FLOST?
FLOST applies to transactions covered by state sales tax plus motor fuel, food and beverages, and online transactions. Like SPLOST, this includes everyone who makes a purchase in the county, including visitors.