On June 9, 2026, the Mayor and Commission approved a resolution to place a Floating Local Option Sales Tax (FLOST) voter referendum on the November 3, 2026, ballot. A FLOST is a 1% sales tax, similar to a SPLOST or TSPLOST, that is paid by any residents and visitors who shop, stay, or dine in Athens-Clarke County.  

Unlike SPLOST or TSPLOST, the Athens-Clarke County Unified Government (ACCGov) can only use collected FLOST funds to reduce property taxes. It cannot be used for any other purposes. 

If voters approve the five-year FLOST, Athens-Clarke County’s sales tax would increase from 8% to 9% beginning January 1, 2027.  

A FLOST is “floating” in that, if approved, property tax reductions would increase or decrease each year based on the actual sales tax collected. In 2027, property tax reductions would be based on FLOST collected in the first six months. In 2028-2031, FLOST collections over 12 months would determine the reductions. 

Based on the 2026 tax digest, FLOST collections of $37.6 million would reduce the ACCGov millage rate by 35% from 12.25 to 7.83. On a $250,000 home, this would reduce property taxes by $160-$220 for the first year (a six-month collection period) and $320-$440 in following years (a 12-month collection period), depending on tax exemptions such as homestead or other exemptions. 

Comparing costs with and without a FLOST, an Athens-Clarke County resident would spend $10 more for every $1,000 spent each year on sales taxable goods in Athens-Clarke County if a 9% vs. 8% sales tax was in place.  

Property tax reductions due to FLOST benefit all taxable properties, not just those with resident owners. Owners of residential properties (homeowner occupied or rental), commercial properties, and industrial properties would all see reductions in their annual property taxes.  

As with other sales taxes, FLOST is included on digital online sales from outside of Georgia that are to be delivered electronically or physically to a location within Athens-Clarke County. 

If approved in November, the FLOST would run five years and end on December 31, 2031, unless renewed by a process that includes another voter referendum to extend it. 

If FLOST is not approved by voters on November 3, the local sales tax would remain at 8%. 

The ballot question will read: 

“Shall a special one percent (1%) sales and use tax be imposed for five years within the special district of Athens-Clarke County with the proceeds used exclusively to reduce property taxes imposed by the Unified Government of Athens-Clarke County, Georgia, the City of Winterville, and the Town of Bogart?” 

For more information, including an informational sheet on FLOST, visit www.accgov.com/flost.