Upson County commissioners approve tentative millage rates, set public hearings

The Upson County Board of Commissioners on a special-call meeting approved tentative millage rates that county staff said will require public notice and hearings. Commissioner Jones moved to adopt a tentative county millage of 9.46 mills, an unincorporated services millage of 0.89 and a joint-projects millage of 2.26 for a total of 12.61 mills; Commissioner Biggs seconded the motion, and the measure passed unanimously.

County finance staff presented historical millage comparisons, revenue projections and recommended staying near the budgeted “middle” rates. “That’s my recommendation for that,” the staff member said when summarizing the projection that guided the board’s decision. Staff explained the projections used the county’s net digest and included conservative adjustments for revenues and a 10% increase for most operating expenditures (excluding compensation-related costs) to avoid understating expenditures.

The millage total of 12.61 mills is slightly lower than last year’s total, but the tentative county maintenance-and-operations (M&O) rate of 9.46 mills exceeds the state rollback rate calculation of 8.99 mills. County staff advised the board that because the M&O rate exceeds the rollback threshold the county must advertise a tax increase and hold the three required public hearings before final adoption.

Board discussion emphasized who would see changes in their tax bills. Commissioner Watson and others noted that homesteaded residential properties are statutorily assessed differently this year under House Bill 581, so many homestead homeowners likely will not see a county tax increase even if the millage is advertised; county staff said assessment increases this year are concentrated in commercial and investment properties, which could see higher dollar amounts even if millage rates are stable.

The board also discussed timing and coordination with the city and the Department of Revenue (DOR). Staff and commissioners said they are exploring an intergovernmental approach to reallocate some revenue into the joint projects fund to limit city millage increases; staff referenced recent conversations with city and IDA contacts (JD and Lonnie) and said they would pursue a follow-up meeting with a DOR contact to confirm ballot-language and procedural requirements. The board cited a DOR deadline for ballot language and paperwork (discussed in the meeting as Sept. 5) and agreed to move quickly to finalize language if necessary.

To comply with state requirements that at least one hearing begin in the evening, and to meet the three‑hearing rule, the board scheduled hearings associated with the tentative millage: an afternoon session at 4:30 p.m. on Aug. 19 (a joint-project meeting), and an 8 a.m. meeting on Aug. 26, with an evening hearing to be scheduled that satisfies the DOR requirement for a start time between 6 p.m. and 7 p.m. Staff said the hearings will be advertised as required by law.

Other agenda items tied to the millage discussion included plans for a road-zone presentation. Commissioners asked that the road department superintendent, James Melvin, and EMC review a proposed list of roads before the board’s work session; staff said a meeting to review those roads likely would occur in mid-August.

The board’s action at the special-call meeting was tentative approval of millage rates for the purpose of budgeting and to trigger the advertising and public‑hearing process; the board will return to adopt final millage after the hearings and as required by law.