DeKalb County Suspension of Homestead Option Sales Tax and Approval of Equalized Homestead Option Sales Tax
Whether to redirect some sales taxes to reducing property taxes
How it appears on your ballot
"NOTICE TO ELECTORS: Unless BOTH the equalized homestead option sales and use tax (EHOST) AND the special purpose local option sales and use tax (SPLOST) are approved, then neither sales and use tax shall become effective.
Shall an equalized homestead option sales and use tax be levied and the regular homestead option sales and use tax be suspended within the special district within DeKalb County for the purposes of reducing the ad valorem property tax millage rates levied by the County and municipal governments on homestead properties?"
The Branch Breakdown
What it means
This referendum asks whether the County EHOST (Equalized Homestead Option Sales and Use Tax) should be renewed.
This tax was adopted after approval by voters in 2017. This tax redirects 1% of the county's 8% sales tax back to the County. This is then used to reduce property taxes for homeowners in the county. This credit applies to all homeowners with a homestead exemption (a property tax reduction for homeowners who live in the home they own). This excludes rental properties or second-homes.
In 2017, the Equalized Homestead Option Sales and Use Tax (EHOST) replaced the Homestead Option Sales and Use Tax (HOST). The previous tax (the HOST) had slightly different rules, such as allowing some of the 1% of sales tax collected to go towards county improvements. Under the EHOST, all funds most go towards reducing property taxes.
Supporters say that the renewal of these taxes will help reduce property taxes for homeowners. They argue this encourages more people to permanently settle in the county.
Opponents say that unfairly this shifts tax burden away from homeowners and on to non-homeowners. They argue people who pay sales tax, especially those who are lower-income, should not have to provide support to homeowners.
A "yes" vote means
- Homeowners who qualify for a homestead exemption will continue to receive a break on their property taxes.
- The SPLOST has a chance to become effective, meaning sales taxes will remain at their current level and county projects will continue to be funded.
A "no" vote means
- Home owners will not receive a special credit towards their property taxes.
- The SPLOST will not be approved, meaning sales taxes will go down by 1% and county projects will not be funded.