Baldwin opts in to HB 581 homestead exemption, ratifies Banks County sales tax deal

House Bill 581 introduced a statewide floating homestead exemption and created a Floating Local Option Sales Tax (FLOST) that local governments could use to offset the exemption's revenue loss. Baldwin's council began reviewing the law and its opt-out process, which packet materials noted mirrors the public-notification process required when a government doesn't fully roll back its millage rate.

At a joint called meeting on January 22, 2025, the council heard a presentation on the four components of House Bill 581 and then voted 4-0 to approve a resolution of intent to opt in to the bill's floating homestead exemption.

Days later, on January 27, 2025, the council held an open discussion session where officials answered resident questions about the bill.

On April 8, 2025, during discussion of House Bills 92 and 581, the council reached consensus to give both Banks and Habersham counties last year's anticipated roll-back rate for use on property tax assessment notices.

Through the summer, the council discussed a related Banks County FLOST intergovernmental agreement, which the county asked to have signed by the first week of September. On September 29, 2025, the council voted 4-0 to ratify the Banks County FLOST IGA, with associated figures ranging from $260,000 up to $340,807.