Newton County Board holds first FY26 millage-rate hearing; board debates modest cut vs. reserves

At a special called meeting, the Newton County Board of Education held the first of three public hearings required by state law on the proposed fiscal year 2026 millage rate. Superintendent Dr. Bradley opened by saying, "I'm recommending that this board adopt a decrease to the district's millage rate, which is currently set at 15.75 mills." Chief Financial Officer Erica Robinson then presented the district's options, legal requirements and revenue projections.

Robinson told the board the hearing fulfills requirements in the Official Code of Georgia Annotated and noted specific citations: "According to the Official Code of Georgia Annotated 48-5-32, each levying authority must publish a current tax digest and 5 year history of levy," and that OCGA 48-5-32.1 requires advertising and holding three public hearings if a proposed rate exceeds the rollback rate. She defined key terms for the public — assessed value, tax digest, millage rate and the rollback rate — and said the rollback rate for Newton County Schools is 14.84 mills.

Robinson presented the most recent digest and revenue figures the board used for budget planning. Using a tax digest of about $6,100,000,000, she said a millage rate of 15.75 would generate roughly $96,600,000 in gross revenue and provided a baseline net-tax figure the district used for the FY26 budget. Robinson also quantified prior reductions in the board's millage decisions: over the past six years the board has lowered the rate five times, which she said has produced more than $17,000,000 in foregone revenue. She walked the board through revenue outcomes for alternative rates (15.75, 15.7, 15.65, 15.6, 15.45 and the rollback rate of 14.84), and gave example tax bills for a sample homestead assessed at $130,000 (taxable value $126,000 after a $4,000 homestead exemption) and a non-homestead property with a market value of $300,000 (taxable value $120,000).

Board members focused on two main trade-offs: lowering taxpayer bills this year and protecting the district's ending fund balance (reserves) against future uncertainty. Board member Henderson Baker asked staff to add a 15.50-mill scenario to the presented slides, saying, "I would like to see 15.5 on there," and emphasized constituent support for tax relief and continuing safety investments such as metal detectors and school resource officers.

Board member Johnson requested detailed information on the district's reserves and how the five years of reduced millage rates have affected the ending fund balance: "I would like to get some information on our reserves and how they have been impacted," he said. Several board members repeated that the state recommends maintaining an operating reserve of roughly 8% to 15% of expenditures and urged staff to show how different millage decisions would change the ending fund balance.

Trey Bailey and others urged caution about presentation comparisons to other counties, arguing the chosen comparable districts produce different impressions; Bailey asked that staff be consistent when selecting peer districts for revenue-per-student and millage comparisons.

Superintendent Dr. Bradley and CFO Robinson emphasized the longer-term fiscal picture: Dr. Bradley warned that, "a future increase to the millage rate is virtually inevitable," citing rising operating costs and fixed obligations, while Robinson noted that growth in the local digest increases the local 5-mil share and will reduce some state funding — Robinson estimated a roughly $9.2 million reduction in state funding across three years tied to digest growth (a change she described as roughly equivalent to 1.5 mills).

Robinson outlined next steps and required meetings: the board will hold two more public hearings on August 12 (9:00 a.m. and 5:00 p.m.) at the Board of Education administrative offices; following the third hearing the board will convene its regular work session at 7:00 p.m., at which time the board will formally set the FY26 millage rate. The meeting concluded with a motion to adjourn moved by Mr. Johnson and seconded by Trey Bailey; the chair called the motion approved and the meeting was adjourned.

The presentation and board discussion centered on three tangible choices: adopt a millage at or near the current 15.75 mills, adopt a modestly lower rate such as 15.50 or 15.45 that would produce smaller but measurable tax relief, or adopt the rollback rate of 14.84 mills which Robinson said would reduce district revenue relative to the FY26 budget projection. Board members asked for supplemental slides showing a 15.50 option and for a clear table showing how each scenario affects the ending fund balance before the next hearing.

Votes at a glance: the meeting included one procedural motion to adjourn (moved by Mr. Johnson; seconded by Trey Bailey) and was approved without recorded opposition. No formal millage-rate motion was taken at this hearing; the board scheduled further hearings and will vote when the millage appears on the August 12 agenda.