Paulding County holds second public hearing on proposed millage rate; no vote taken

Paulding County officials held the second of three public hearings on a proposed change to the county's millage rate, with staff outlining how the county arrived at the advertised rate and one resident offering public comment. The Board of Commissioners did not adopt a new millage at the hearing; the board scheduled the final public hearing for Aug. 12 at 9 a.m.

"I am Sandy Kaker. I am your chairman pro tem in Tim's out of town, so I will be, helping Tabitha out with this meeting," Sandy Kaker said as the hearing opened. Tabitha, a county staff member overseeing the assessment and millage process, explained how assessed value and rollback calculations work and summarized the county's proposed numbers. "The assessed value is taxable value of 40% of your actual valuation," Tabitha said, and she described the rollback-rate mechanism from the taxpayer bill of rights.

Tabitha said the county advertised a maintenance-and-operations (M&O) rate of 4.3 mills while the rollback calculation would reduce the M&O portion to about 4.0 mills from 4.1 in some scenarios. She said the county's total millage rate would remain 24.875 in 2025. Tabitha also said the county's bond millage is proposed to drop from 1.0 to 0.8 mills and that the fire tax would remain unchanged.

Tabitha gave an example drawn from the county's ad: the average home value used for the calculation was $368,000 and an example bill showed an approximate $44.16 increase attributable to the M&O change, before other adjustments and exemptions. She said about 71% of a typical property tax bill goes to the school system and roughly 17% to county maintenance and operations.

Tabitha referenced House Bill 581 and explained its local effect: "House Bill 581 gives homeowners an additional exemption," she said, adding that the homestead exemption could reduce taxable value for some homeowners and that the county could pursue a penny sales tax referendum to offset increases if voters agree.

During public comment, a speaker identified when called to the podium as Ms. Gess thanked the board and asked for clearer detail about the drivers of the proposed M&O increase. "If we're going to have an increase, I would like to see something more than, we need maintenance operations," Ms. Gess said. She asked whether items such as a new fleet building, airport funding or salary increases were factors and suggested the county provide line-item explanations of major cost drivers. She also urged planning for recreational amenities.

After public comment, Kaker closed the hearing and the board adjourned. A motion to adjourn was seconded and the vote was recorded as "Aye." No formal millage-rate adoption, amendment or vote occurred at the meeting; the county will hold a final public hearing on Aug. 12 at 9 a.m.

Background: Tabitha reviewed the county's five-year digest history and surrounding counties' millage actions as context for Paulding County's choices. She said recent years mostly saw rollbacks or steady rates and that the county published the legally required ad showing the rolled-back rate and the advertised 4.3 mills for M&O.

Next steps: Staff will continue the assessment and public-notice process; commissioners will revisit the advertised millage and are scheduled to consider formal action after the final public hearing on Aug. 12.