Henry County opens first 2025 millage public hearing; tax commissioner reviews exemptions, digest delays and audits

Tax Commissioner Michael Harris told the Henry County Board of Commissioners during the first of three 2025 millage-rate public hearings that the county's adopted FY26 general fund and special service district budget totals $287,797,000, an increase of $28,100,000 (10.8%) compared with the adopted FY25 annual budget. "What is a millage rate? It is the tax rates that are used to calculate our local property taxes," Harris said, explaining how assessed value and millage convert to a homeowner's tax bill.

The presentation, led by Tax Commissioner Michael Harris and Budget Director Benita Campbell, described key budget priorities funded by current revenues: road improvements, judicial expansion, continued public-safety staffing and equipment, and personnel compensation and benefits. Harris said the adopted FY26 budget was not built on using fund balance and is based on the current county millage rate of 15.733 mills.

Harris reviewed how assessments are calculated and how exemptions affect taxable value. He said assessed value equals 40% of a property's fair market value and used a $300,000 example to show how the standard L1 homestead exemption of $15,000 reduces taxable value. Harris also summarized Henry County's long-standing frozen homestead provision, enacted by local legislation in 02/2004, noting that it freezes the county and water portions of the tax bill for an eligible primary residence at the base-year value and that the freeze covers…