Carroll County commissioners certify estimated rollback rate equal to prior year’s millage

Carroll County commissioners voted 7-0 on May 29 to certify an estimated rollback rate equal to last year’s millage for the county maintenance and operations portion, a step required under new state law that will appear on this year’s property assessment notices.

Hubert Sparks, Carroll County chief tax assessor, told commissioners the estimated rollback rate requirement became law in 2025 and was created by House Bill 581 and revised by House Bill 92. “The estimated rollback rate is a new concept that became law in 2025,” Sparks said. He said the law requires each taxing authority to certify the rate and provide it to the county board of assessors and the tax commissioner at least 15 days before the postmark date of the annual notice of assessment.

The certification ensures the county’s notice will list the certified estimated rollback rate rather than an estimated tax owed. Sparks said notices are tentatively planned for June and that the deadline to certify is June 4. He also told the board he had conferred with municipal and school taxing authorities and that many jurisdictions planned to certify their prior year millage rates.

Commissioners discussed the practical effect on later millage-setting. Sparks warned that if the board certifies an estimated rollback rate and later sets a millage higher than that estimate, the county tax bill will include a disclaimer alerting property owners that the estimated rollback rate was exceeded. “If you set a rollback rate today, you need to make sure that you're not going to exceed that amount when you set your official millage rate later on,” he said.

The board’s motion to approve the resolution certified the maintenance-and-operations portion at 6.363 mills for unincorporated Carroll County; the county’s portion in the City of Carrollton was recorded as 5.376 mills and in the City of Bremen as 5.052 mills. The motion passed unanimously, 7-0.

The certification applies to the county’s portion of the millage only; Sparks said Carrollton and Bremen have different county maintenance-and-operations portions because of local fire service arrangements. The county will still set a final millage rate later in the fiscal process; commissioners may “roll back” or lower the rate when they set the official millage during the August meeting, Sparks said.

The action followed guidance from the Association County Commissioners of Georgia (ACCG) and the Georgia Municipal Association, which Sparks read for the board. Commissioners did not take additional binding action beyond certifying the estimated rollback rate on the resolution presented.

Details in the resolution and assessment-notice examples will determine whether the county’s notices include an estimate of taxes owed or simply the certified estimated rollback rate; Sparks described a “hybrid” scenario if some taxing authorities certify and others do not. The board’s certification is intended to avoid that hybrid for Carroll County.

Next steps: the certified estimated rollback rates will be provided to the county board of assessors and the tax commissioner to be included on the annual notices; the board will set the final millage at a later meeting.