FLOST- Your Pennies At Work

On Tuesday, November 4, 2025, Bulloch County voters will decide whether to approve the Floating Local Option Sales Tax (FLOST). FLOST may sound complicated, but its purpose is simple: to reduce property taxes in Bulloch County. By law, all funds collected through FLOST must be used only to reduce property taxes — they cannot be used for additional city or county spending. FLOST shifts part of the tax burden from property owners to everyone who shops in Bulloch County, including visitors.

Why FLOST Is Being Considered

In 2024, the Georgia General Assembly passed House Bill 581, also known as the Save the Homes Act. State voters approved this legislation in a statewide referendum that same year. The law:
– Created a new statewide floating homestead exemption, which reduces the amount of property taxes homeowners pay.

– Allowed local governments to adopt a new sales tax, called FLOST, to help replace the revenue lost because of the homestead exemption.

This Matters Because:

– More Bulloch County homeowners are now applying for the homestead exemption.

– In 2024, the total exemptions amounted to approximately $1.9 million. By 2025, that number had grown to nearly $13 million, with 1,307 property owners in Bulloch County taking advantage of the exemption.

– These exemptions reduce the property tax revenue available to fund essential services such as public safety, roads, and infrastructure. FLOST gives Bulloch County and its municipalities another way to replace those funds without raising property taxes

Election Information

An election will be held on Tuesday, November 4th, from 7:00 a.m. to 7:00 p.m. for Bulloch County voters to cast their vote for or against FLOST. For questions or poll information, visit https://bullochcounty.net/elections/. To download the FLOST voter information PDF, click HERE.


Timeline

  • October 14-October 31– Early voting
  • November 4, 2025 – Local referendum (Election Day).
  • January 1, 2026 – If approved, sales tax collections begin.
  • January–December 2026 – First year of collections are placed in an interest-bearing account.
  • July 1, 2027 – Local governments begin receiving FLOST proceeds to apply directly toward lowering property taxes.


Frequently Asked Questions

  • What is FLOST?

    FLOST stands for Floating Local Option Sales Tax. FLOST is a county-wide, voter-approved one-cent sales tax option that local governments can use to reduce the property tax burden. Our state government allows counties to levy sales taxes for local government and school funding.

  • Who Pays for FLOST?

    FLOST is different from a property tax.  Property taxes are paid only by people who own property in Bulloch County.  FLOST, however, is paid by everyone who shops and dines in Bulloch County, no matter where they live.

    Right now, Bulloch County collects eight percent sales tax every time a purchase is made at a store or restaurant in Bulloch County. Of that eight percent, Four percent goes to the state of Georgia. 1 percent goes toward SPLOST,  the special purpose local option sales tax, 1 percent goes to ESPLOST, the Education Special Purpose Local Option Sales Tax for special school board projects, 1 percent goes to LOST, the Local Option Sales Tax for the school board’s general fund expenditures, and the final one percent goes to toward TSPLOST, the Transportation Special Purpose Local Option Sales Tax for transportation projects. If approved, FLOST will add an additional 1 percent to purchases, making the sales tax total nine percent.

  • How much money will be collected from FLOST?

    Bulloch County and the municipalities of Statesboro, Brooklet, Portal, and Register will split up the 2026 FLOST proceeds based on their population size. The proceeds will be split as follows:

    • City of Statesboro will receive 17.66% of the proceeds
    • Bulloch County- 81.17% of proceeds
    • Brooklet- .89% of proceeds
    • Portal- .21%
    • Register- .07%