Stephens County adopts FY2026 millage after public hearing on reassessments

The Stephens County Board of Commissioners on June 24 held a third and final public hearing and then adopted the county's fiscal year 2026 millage rates after several residents criticized a recent revaluation that raised assessed values.

County staff opened the hearing with a summary of the FY2026 budget and proposed millage rates. The board adopted a government-wide operating budget of $41,623,134 for the period beginning July 1, 2025, and ending June 30, 2026. For maintenance and operations (M&O), staff proposed holding the unincorporated M&O rate at 10.38 mills and reducing the incorporated M&O rate to 12.62 mills, a 0.16-mill reduction from FY2025. County staff also reported separate countywide special district rates for FY2026: solid waste 0.78 mills, emergency medical services 2.05 mills and fire services 0.74 mills. That yields an overall millage of 13.95 for the unincorporated district (a net decrease of 0.39 mills) and 16.19 for the incorporated district (a net decrease of 0.54 mills).

"Residents will be paying a lesser tax rate this year than they did last year," county staff said while explaining that state advertising rules require public notice of the M&O rate even when the net overall millage falls. The board said it pulled special districts out of the M&O line in prior years to make charges more transparent.

Several residents used the public hearing to press the board about recent reassessments and the effect on their tax bills. "I oppose the property tax increase," said Mark Elam, who identified himself as the owner of Mattress Takoa and a Chamber of Commerce member. Elam described a roughly 31% increase in his home's assessed value and said he worried about the impact on his household, which includes a disabled spouse.

Jerry Smith, who said he is 80 years old and lives on Social Security and military retirement, said his recent assessment surprised him. "This last assessment was $474,145. It's ridiculous, just to be frank about it," Smith said, adding that higher assessed values will affect his insurance and monthly finances.

Willie Adams and others sought clarity on whether the millage rate itself had increased. County staff and commissioners explained that while total tax revenue projected to the county increased because of reassessment, the county's M&O millage was held essentially steady or reduced in the special districts. "The millage rate's going down. The total millage rate's going down for the county," a commissioner said, while noting that increases in assessed values can produce higher dollar bills even when millage falls.

A county staff member explained how state oversight led to the recent revaluation. "The Department of Revenue does a sales ratio study," the staff member said, describing the state's comparison of assessed values to actual sales across counties and the requirement that counties keep assessments in line with market sales. Staff referenced House Bill 581 in connection with how reassessments and related calculations were implemented this year.

Staff also told homesteaded property owners that, because of the methodology used under the state's rules, homesteaded parcels would be calculated using 2024 valuations for county M&O purposes, which will limit the immediate county-level impact for homeowners with a homestead exemption.

After public comment, the board moved to adopt the millage rate and associated levy documentation. The motion to approve the millage rate "as proposed" was made and seconded, and the board approved the motion by voice vote.

The board and staff said they expect to refine revenue estimates and aim to drive the county millage down further next year as they better understand the long-term effects of House Bill 581 and stabilized valuations.

Votes at a glance

- Adoption of fiscal year 2026 government-wide operating budget, $41,623,134 — adopted earlier in the meeting (vote recorded by board; mover/second not specified in the transcript).

- Motion to approve the FY2026 millage rate and associated levy documentation as proposed — motion made and seconded; approved by voice vote.

Ending

Commissioners closed the public hearing after taking public comment and completing the adoption. Commissioners said they will continue monitoring valuation data and state guidance and aim to adjust future millage rates as reassessments stabilize.