[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6493601,"mediaKeyId","5546223-fe5665849af24005b70c555e78385094","parentId",5546223,"title","Cherokee County School District outlines FY26 budget, cites $14 million gap from senior exemption","audioSeconds",1058,"startMs",68000,"endMs",1126000,"viewUrl","/Search/View?dp=1&key=5546223-fe5665849af24005b70c555e78385094&start=68&end=1126","thumbnailUrl","https://assets.pipeline.soar.com/5546223-fe5665849af24005b70c555e78385094/thumbnail_68000.jpg","articleUrl","/articles/6493601/Cherokee-County/Georgia/Cherokee-County-School-District-outlines-FY26-budget-cites-14-million-gap-from-senior-exemption","mediaUrl","https://secure.pipeline.soar.com/6493601-a187c9eb382fb8883c9e53a4b865c8ca/orig.mp4?Expires=1771131287&Signature=Db7h64J1QJhzWA~2dPiuaOEkPiHHTtcq3bpMcw0d6wyjBVcRsaM9iPrbP9T~LUEht9p~jrfFCsX0bvT~8WSC2HwBvIHDbz0jZCXOLtd5dF8peTGo0f-LuLhRXA1Ubk9k-Nr9x--ozrFJTyDNrTIZHDcfTT634oghi-swra3gWKu9adFMKHB~DhYdHjeuF7oNwjHvjWsOcZfHYlAOydWHHOwhYDwQcREuTfRzDJAtgMYjqyzxzfF6cYlfi8hwPFV9bsSGMQknO9QMkRbE0MzuZzOlj-3t71gYf09vn~53Aq14SpVLyUdJFyp7rYD6UgPjQY-TOA~Ey4OD3rupVRRu9w__&Key-Pair-Id=KUT5TJCACFTXG","author","Cherokee ","date","2025-08-05T18:00:00Z","article","Ken Owens, chief financial officer for the Cherokee County School District, presented the district's proposed FY26 budget to the Cherokee County Board of Commissioners during the Aug. 5 meeting, detailing spending priorities, revenue sources and the district's current millage rate.

Owens told commissioners the district faces an estimated revenue gap of about $14 million tied to an expanded senior exemption the school board supported. To address the shortfall, district leaders enacted a package of reductions and reallocations: central-office operational cuts of at least 3% (about $2.4 million); reallocation of approximately $1.4 million from central-office-held funds back to schools; and a realignment of roughly $9.1 million from the general operating budget to other eligible sources including grants and SPLOST.

Owens summarized the district's spending priorities for FY26: invest resources \"as close to students as possible,\" reduce class sizes in grades four and five (adding 20 teachers), expand school psychologists by two positions, invest $8.3 million in K'12 English-language-arts and mathematics instructional resources (print and digital), and increase school-based budgets for heavy consumable use in fine arts, science and STEM by about $1.4 million.

Instructional staff compensation

The district also approved pay adjustments this year: a 3% increase plus step (longevity) adjustments for teachers that Owens estimated at about $11.2 million, and a 3% increase for support staff. Central-office administrative staff received step increases only, with no cost-of-living increase. Owens said the employer share of state health plan premiums was fully funded in the budget.

Budget scale and funding mix

Owens presented the district's topline figures: total expenditures of approximately $843 million with a general fund of roughly $603 million. Capital outlay funded through SPLOST was about $59 million this year, with capital projects including new school construction and additions at several high schools. Federal, state and competitive grants totaled about $19 million, including federal Title I and IDEA special-education funds.

Owens emphasized the district's effort to keep the overall millage rate low; he said 17.95 mills is the lowest millage rate the district has had in more than 30 years and that the board has reduced the millage rate by 1.5 mills over the past three years. He also noted past early payoff of 2012 and 2014 bonds saved taxpayers roughly $11 million in interest avoidance.

Audience questions and materials

Commissioners asked for clarification on QBE (Quality Basic Education) state funding and how local mills interact with state equalization (what Owens described as an \"equalization grant\" or \"Robin Hood\" effect). Owens explained the QBE formula and that local 5 mills are ceded into the state funding formula; Cherokee County, he said, contributes local revenue and does not receive equalization assistance the way some other districts do.

Owens told commissioners the district's budget documents and the most recent annual comprehensive financial report are available on the district's public website and offered to answer constituent questions by directing them to those materials.

Why it matters

The presentation provides county leaders and residents with the district's fiscal picture ahead of the formal millage-setting process and highlights how policy choices such as exemptions affect operating revenue and program priorities. The board adopted the school district's requested millage figures later in the meeting as part of the county's rate-setting vote.","mediaType","Video","parentTitle","Cherokee - Board of Commissioners Regular Meeting","oneSentenceSummary","Ken Owens, Cherokee County School District chief financial officer, presented the district's FY26 budget plan, describing revenue shortfalls tied to a senior exemption, investments in teachers and instructional resources, and the district's current millage rate of 17.95 mills.","taxTitle","Cherokee County, Georgia","taxId",12793,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6493606,"Cherokee County adopts 2025 tax rates totaling 26.251 mills after public hearing on assessments",1716,1522000,3238000,"/Search/View?dp=1&key=5546223-fe5665849af24005b70c555e78385094&start=1522&end=3238","https://assets.pipeline.soar.com/5546223-fe5665849af24005b70c555e78385094/thumbnail_1522000.jpg","/articles/6493606/Cherokee-County/Georgia/Cherokee-County-adopts-2025-tax-rates-totaling-26251-mills-after-public-hearing-on-assessments","https://secure.pipeline.soar.com/6493606-b70cc5026be855b133739b8bab4663ae/orig.mp4?Expires=1771131287&Signature=G8nLRGHqpflQeV6twn5MwavtzmXzwx0sWiHKa4beeISKZJajSuEYEHxx40UL9PrTt6t6y1VTNWHGy73-D7cTl5RAdASLPKubhbwWCXE6ZdUWIMWoNiBLHBx2bGh6C0LfX~BgFk48vu0jh-711EvOml0x6NvgkVQ5fyMBMu95TcUZbUi3GY55Vfe79VzoN9dEDagI0xT8uFQT~p3V0mq~vP6DM-KMxTY03MbFov3i7DQrhvnA7YKmh34eF~yCv8uHTzb0-P2SjnYE0N0vap5LSdxLo4R7g-ggOdOPFr7GqOdM7SIbYNVm84FkPgwpmPRuxBxm1u6pYmIXWN106XHNfA__&Key-Pair-Id=KUT5TJCACFTXG","The Cherokee County Board of Commissioners on Aug. 5 unanimously adopted the county and school millage rates that will appear on 2025 tax bills, setting a combined total of 26.251 mills.

At a public hearing before the vote, county Chief Financial Officer Jimmy Marcus outlined the county's recommendation to maintain the county maintenance and operations (M&O) rate at 5.153 mills, the county fire rate at 2.888 mills and to reduce the parks bond rate slightly to 0.26 mills. The Cherokee County School District asked that the school M&O be set at 16.45 mills and the school bond at 1.5 mills, for a school total of 17.95 mills. Together those rates produce a grand total of 26.251 mills that will appear on tax bills.

Marcus said the proposed county rates are intended to preserve an adequate fund balance while limiting tax-rate increases. \"We really have to know that the budget will work before we set our mill,\" Marcus said during his presentation. He noted the county currently has about 4.13 months of fund balance and that maintaining the proposed rates would leave roughly 3.36 months of fund balance for fiscal 2026.

Why it matters

The board's action fixes the tax-rate component of property tax bills; in addition, county staff said a floating homestead exemption will freeze the net taxable value for many homeowners for two key county levies this year, which means many homeowners who qualify for homestead will not see a tax increase from the county M&O and fire levies even if assessed values change.

Board action and votes

Commissioner Ragsdale moved to set the county rates (5.153 M&O, 2.888 fire, 0.26 parks) and to include the school rates (16.45 M&O, 1.5 bond) in the same motion. Commissioner Carter seconded. The motion carried unanimously with the four seated commissioners voting in favor (Commissioner Ragsdale, Commissioner Carter, Commissioner Wetherbee and Chairman Morton); the District 1 seat remains vacant. The board recorded the outcome as approved.

Public comment and assessor concerns

Several residents who spoke during the hearing pressed the board on property assessments and the appeals process. Elizabeth Harrah, identifying herself as a 30-year homeowner, warned of sharp assessment increases and urged the county not to raise the millage rate. \"Please do not tax us into foreclosure,\" Harrah said, citing what she described as large year-to-year valuation spikes on her own property.

Jan Morrow and Frances Jenkins also raised questions about how assessors value homes and where county dollars were being allocated, with Jenkins noting she reviewed the county's budget website and asking whether funds proposed for libraries could be redirected toward public safety needs.

County responses and practical details

Chairman Morton and staff responded to assessment questions by explaining that local assessors are audited by the State Department of Audits and Accounts and that statewide procedures compare assessed values to actual sales; on average, auditors measure assessments against market sales and require jurisdictions to be within a roughly 5% tolerance on average. Morton also pointed residents to online appeal services and county guidance for property-tax appeals.

County staff provided an example of the impact on a typical home: for a $500,000 market-value home, the county's proposed rates compared with the rollback rate would yield about a $61 annual change for a non-homestead property; homeowners with an active floating homestead exemption likely would see no increase for the two key county levies because their net taxable value is being frozen this year.

What's next

With the board's adoption of the rates, staff will incorporate the figures into tax-bill calculations and public notices. The board and county staff said they will continue refining the 2026 budget in the coming month now that the revenue component tied to the millage rate is set.

Votes at a glance

- Motion to adopt 2025 rates (County M&O 5.153; County Fire 2.888; County Parks 0.26; School M&O 16.45; School Bond 1.5): Mover: Commissioner Ragsdale; Second: Commissioner Carter. Vote: Morton, Ragsdale, Carter, Wetherbee — yes. Outcome: approved.","The Cherokee County Board of Commissioners unanimously adopted the county and school millage rates on Aug. 5, keeping most rates flat; public commenters raised concerns about property assessments and appeals.","actionData","errors"]

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Cherokee County School District outlines FY26 budget, cites $14 million gap from senior exemption

Cherokee County adopts 2025 tax rates totaling 26.251 mills after public hearing on assessments