The City of Bainbridge has officially approved an intergovernmental agreement with Decatur County and the City of Climax outlining the distribution of a potential Flexible Local Option Sales Tax (F.L.O.S.T.), pending voter approval in the November 2025 election.
If approved by voters in Bainbridge and Decatur County, the new FLOST “tax-relief penny” would begin collection in January 2026, with proceeds being used exclusively to roll back property taxes the following year, in 2027.
“The passage of this agreement ensures a clear and fair distribution of funds among Bainbridge, Climax, and Decatur,” said Bainbridge Mayor Edward Reynolds. “FLOST gives us the flexibility to fund local government services while providing meaningful tax relief for property owners.”
The intergovernmental agreement according to the terms:
Property taxes will be reduced annually by the millage equivalent of the net proceeds of the FLOST collected in the prior year.
The rollback will be reflected on 2027 property tax bills for all residents in Bainbridge, Climax, and unincorporated Decatur County.
Each tax bill in 2027 will clearly state how much the property tax was reduced due to the new sales tax.
In November 2024, Georgia voters approved a state constitutional amendment that created a statewide Floating Homestead Exemption and allowed for the creation of a new Local Option Sales Tax focused on property tax relief. The amendment passed with 63% statewide approval, including 65% support in Decatur County and Bainbridge.
“This will benefit every citizen who owns property in Decatur County because of the freedom of the homestead exemption,” said Decatur County Commissioner Pete Stephens.
While the constitutional amendment sets the framework, local voter approval is still required for FLOST to take effect. The FLOST referendum will appear on the November 2025 ballot for both City of Bainbridge and Decatur County voters.
Importantly, no action is required by local governments for the new floating homestead exemption to apply. However, the FLOST sales tax must be locally approved and used exclusively for property tax relief through the rollback mechanism outlined in the agreement.