Public Hearing: YES ☐ NO ☒ Department: Chief Executive Office
SUBJECT:
Title
Commission District(s): All
To Adopt Tentative 2026 Millage Rates.
Body
Information Contact: Zachary L. Williams, Chief Operating Officer/Executive Assistant
Phone Number: 404-371-2881
PURPOSE:
To adopt tentative 2026 millage rates.
NEED/IMPACT:
Georgia law requires each county levying and recommending authority to provide certain disclosures to taxpayers prior to the establishment of the annual millage rate for ad valorem tax purposes.
• The first disclosure, referenced in O.C.G.A. § 48-5-32, requires each levying and recommending authority to annually publish the assessed taxable value of all property, by class and in total, the proposed millage rate for the levying and recommending authority purposes for the current calendar year, and the assessed taxable values and millage rates for each of the immediately preceding five calendar years. The advertisement must also indicate the percentage increase and total dollar increase for each year advertised.
• The second disclosure, referenced in O.C.G.A. § 48-5-32.1 requires each levying and recommending authority to compute a "rollback" millage rate, which is the previous year's millage rate minus the millage equivalent of the total net assessed value added by reassessments of existing real property. The law further provides that, if the levying and recommending authority proposes to levy a millage rate exceeding the computed "rollback" rate, certain advertisements and public hearings must be held before the adoption of the final millage rate.
This agenda item approves a tentative 2026 millage of 11.635 mills that will be used to prepare and publish the required advertisements and public notices to establish the county's annual millage rate for ad valorem tax purposes.
FISCAL IMPACT:
The proposed tentative millage rate of 11.635 mills is the combined rate for countywide maintenance and operations, which includes the General Fund (County Operations) and Hospital Fund millage rates.
RECOMMENDATION:
Recommended Action
To adopt the tentative 2026 millage rates.