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ROCKDALE COUNTY, GA— Voters on Tuesday night strongly approved FLOST, a new 1-cent sales tax designed to lower property taxes for Rockdale County homeowners.
The Floating Local Option Sales Tax, or FLOST, passed with a whopping 63.67 percent (24,307 votes). Opponents rejected the measure with 36.33 percent (13,870.)
Under the new measure, the sales tax rate in Rockdale County would increase from 7% to 8% and be in place for five years. Rockdale would join a majority of Georgia’s counties that already have an 8% sales tax, while several other jurisdictions are at 9%, the highest combined sales tax rate allowed under Georgia laws.
Proponents reason that because sales tax is collected on retail transactions, visitors, commuters, and non-residents who shop or dine in Rockdale would contribute to the revenue, effectively subsidizing property tax relief for local homeowners. As residents cross county lines throughout metro Atlanta to shop, eat and dine in other jurisdictions, they have being paying an 8% sales tax anyway, according to the Georgia Department of Revenue, which tracks that information.
Rockdale’s new sales tax collections would start on Jan. 1, 2027, initially reflecting a partial rollback based on the first six months of sales tax collections, followed by full a 12 months starting in 2028, officials said. Revenues from the additional penny could only be used to reduce property taxes imposed by Rockdale County and the City of Conyers. County officials have not provided information on items that might be exempt from sales tax such as food products. Board of Commissioners Chair JaNice Van Ness had said at a town hall that county officials would research that information if the measure passed.
The measure would not change the school district’s property tax rate.
Under an intergovernmental agreement between Rockdale County and Conyers, about 81.5%, or about $21 million, would go to the county, while approximately 18.4%, or $4.8 million, would go to the City of Conyers, according to Clark Harold of the Association of County Commissioners of Georgia. Clark provided a slide presentation at the Rockdale Board of Commissioners’ Sept. 15 town hall meeting. Based on those estimates, Rockdale County’s portion could produce the equivalent of about a 3.85-mill reduction in the county’s property tax rate.
County officials were asked during the town hall if certain items would be exempt from the new sales tax such as food products. Board of Commissioners Chair JaNice Van Ness responded that county officials would research that information.
The sales tax would be separate from Rockdale’s existing Homestead Option Sales Tax (HOST) and Special Purposes Local Option Sales Tax (SPLOST) collections.
Unlike HOST property tax relief, which is tied to homestead property, officials said the FLOST-related millage reduction would apply across taxable property classes — including homestead, non-homestead, commercial and personal property.
Rockdale’s current 7% sales tax rate includes the state’s 4% tax, 1% for education, 1% HOST and 1% SPLOST. Approval of FLOST would add another percentage point, increasing Rockdale’s total sales tax to 8%.
Below is Georgia’s Sales Tax and Use Chart for 2026 via the Georgia Department of Revenue:
