FLOST Webinar

This webinar covers PTRLOST/FLOST, the local option sales tax created by House Bill 581 in 2024 that funds an across-the-board property tax millage reduction. It walks through the DOR forms involved, including PT-32.1 for calculating the millage rollback rate and PT-109C/PT-109M for reporting revenue distribution and benefits between counties and municipalities. The session also distinguishes PTRLOST from the newer LHOST program created by Senate Bill 33 in 2026, which functions as a homestead exemption rather than a millage rollback and has different terms and timelines.