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 the residence plus up to five contiguous acres.

The tax commissioner addressed this year's administrative challenges caused by state legislative changes. He cited House Bill 581, which included a new statewide option to cap valuation increases using a consumer price index-based limit (commonly described in his presentation as a roughly 3% to 5% CPI cap). Harris said each parcel in the county had to be run through a calculation to determine which option (the local frozen provision or the new state CPI cap) would be most advantageous to the property owner, and that those extra calculations, plus software and vendor work, have delayed digest finalization and billing timelines. "We've been having a lot of conversations in reference to the frozen provision over the last couple of years, particularly this past year," Harris said.

Harris said Henry County opted to continue using its local frozen provision and that the county and its four cities moved forward together in making determinations. He warned the board the digest process must still be approved by the Georgia Department of Revenue before tax bills can be mailed and that bills are typically mailed by Sept. 1 but could be delayed; some jurisdictions, he said, are already two months behind and may move collection dates into January.

Harris also summarized how property-tax receipts are distributed: roughly half of collected property taxes go to school maintenance and operations, a small share to school bonds and the remainder to county government and the water-authority bond. He noted the Henry County portion of the overall millage is 15.733 mills and that the school board had proposed a 0.2-mill reduction (from 20.0 to 19.8 mills) that, if adopted by the school board, would reduce the overall combined millage for county residents from 39.733 to 39.533 mills.

Commissioners asked clarifying questions about the five-acre limit on the frozen homestead provision and about how values are set. In reply, Harris and county assessment staff said the frozen provision applies only to the home and up to five contiguous acres; any acreage beyond five acres is not covered by the freeze and would be taxed at its assessed value unless another exemption (for example, a conservation exemption) applies. On the assessment process, county staff explained that valuation follows the market and that assessors are bound by state rules to ensure uniformity and accuracy.

Separately during the hearing the board allowed a county staff member, David Veil, to address concerns from property owners who had received audit letters about business personal-property accounts. Veil said the county runs a business personal-property auditing program using outside auditors on a three-year rotation and that selection is randomized. "Our auditing policy is a 100% random," Veil said. He said the audits and vendor letters are routine, that the office can assist taxpayers who have questions, and urged recipients to follow the letter's instructions and contact the assessor's office for help.

No formal millage-rate vote or change was taken at the hearing. The board announced two additional public hearings on the millage rate: the second public hearing set for Aug. 19 at 9 a.m. and a scheduled adoption meeting on Aug. 19 at 6:30 p.m. (the board also noted the FY26 general fund and special service district budgets were previously adopted on May 28, 2025). The hearing concluded with an adjournment.

Why it matters: Henry County property taxes fund core services including public safety, judicial services and public works. The county's choice to retain a local frozen homestead provision affects long-term tax bills for eligible homeowners, and this year's state legislative changes (House Bill 581) have required additional calculations and created administrative timing risks for mailing tax bills and finalizing the digest.

Votes at a glance: No votes were recorded at this public hearing. Adoption of the FY26 budget was previously recorded on May 28, 2025 (adopted by the board; details discussed in the hearing). Future votes on millage rates are scheduled for the Aug. 19 meetings.

For readers: county staff urged taxpayers with questions about assessment notices, appeals or audit letters to contact the Henry County assessor's office or tax commissioner's office for guidance and to follow appeal timelines cited on mailed assessment notices.