Muscogee County school board hears briefing on new state requirement to certify estimated rollback rate

The Muscogee County School District board on April 21 received a detailed briefing on a new state requirement in House Bill 92 that asks levying and recommending authorities to calculate and certify an estimated rollback rate before annual assessment notices are mailed.

Suzanne White, a representative of the tax assessor’s office, told the board the law requires an estimated rollback rate be provided to the county board of tax assessors and the tax commissioner “no less than 15 days prior to the postmark of the annual notice of assessment.” She said the district plans to mail assessment notices on May 19, which would make May 2 the practical deadline for any estimate.

The nut graf: board members raised procedural and legal questions about how to compute and whether to vote to certify an estimate that state guidance does not define. Staff and outside associations have recommended a board vote to certify an estimate, but there is no uniform methodology mandated by the Department of Revenue.

Board members and staff described two paths required by the statute: if a levying or recommending authority certifies an estimated rollback by the statutory date, that estimate is what must appear on the notice of assessment; if it…