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Muscogee County school board hears briefing on new state requirement to certify estimated rollback rate
Summary
Board members were briefed on House Bill 92’s new requirement that levying authorities calculate and certify an estimated rollback rate at least 15 days before assessment notices. Staff warned there is no statewide guidance on methodology and recommended the board consider certifying an estimate to avoid potential delays in tax collection orders.
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 does not certify an estimate in time, notices must show the current assessment and last year’s millage rate. White said there is “no guidance on how to actually calculate the estimated rollback,” leaving counties to choose a methodology.
Dr. David Lewis, the district superintendent, told the board he is concerned about the operational consequences of failing to certify. “If we don't certify an estimated rollback rate... it could potentially affect a collection order,” Lewis said, warning that the Department of Revenue or the office that issues collection orders could delay or make a collection order conditional pending receipt of the certified estimate.
Staff described the approach they and the county tax commissioner are discussing: use the same form used to compute the actual rollback rate and wait until preliminary digest inputs are as close to final as possible before calculating the estimate. White said this is “the first year for all of us” and that local governments across the state are learning the new process in real time.
Board members asked whether the certification requirement in the statute actually requires a vote of the school board. White and other staff said county associations that advise local governments — the Association County Commissioners of Georgia (ACCG) and the Georgia Municipal Association (GMA) — have advised governing bodies that the certification should be made via a vote of the entire levying or recommending authority. White said ACCG recommended that agencies whose CEOs or CFOs have already signed certifications take those actions back to their boards for a formal vote. Board members pressed staff about whether legal counsel or the attorney general had issued formal guidance; staff said they had not received an opinion from the attorney general and that the Department of Revenue had not issued calculation guidance and appears to be relying on ACCG’s interpretation.
Discussion points included what methodology the district should use to create an estimate (options mentioned included applying year‑over‑year valuation changes or using preliminary digest numbers), and whether voting to certify a loosely estimated rollback could create political or fiscal risk. White said the tax assessor’s office plans to include an estimate on the notice of assessment if it can be calculated in the required window; otherwise the notice will show the current assessment with last year’s millage rate, as the statute permits.
No formal board action was taken at the meeting on certification. Staff said they will continue preparing information and advised the board that a formal vote may be required before the notice mailing deadline. Board members asked staff to provide follow-up legal guidance and to coordinate with county tax officials before bringing any certification to a vote.
The board’s discussion also noted the statute citation: Georgia Code section 48-5-306.2, which was added this legislative session as part of House Bill 92. White read the new code language to the board and outlined the statute’s two-option approach to what appears on assessment notices depending on whether the estimated rollback is certified in the 15-day window.
Board members were reminded the legislature added the requirement late in the session, associations such as ACCG helped shape expectations, and local governments statewide are still awaiting administrative guidance. Staff offered to gather additional legal opinions and to return with a recommended methodology and timeline for any certification vote.
The discussion closed with staff offering to provide additional materials to board members and to coordinate with county officials on the proposed calculation method.
