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Liberty County adopts estimated rollback millage for property tax notices; finance staff report revenue trends and approve animal control fencing
Summary
The Liberty County Board of Commissioners voted to certify last year's millage rate as the county's estimated rollback rate on 2025 tax assessment notices, and discussed February financial results showing stronger property-tax collections, a reduced solid-waste deficit and continuing questions about EMS revenue collections.
The Liberty County Board of Commissioners voted unanimously to approve staff's recommendation to certify the county's previous year millage rate as the estimated rollback rate to be printed on the 2025 property tax assessment notices, a procedural step required under recently enacted state legislation.
Finance staff presented the county's February 2025 financial statements and outlined several operating and capital issues driving their recommendation. The report said general fund revenues have started to come in as property tax collections accelerate; the general fund has roughly four months of operating expenses in unreserved fund balance, up from about 3.4 months a year earlier. The solid waste fund's net loss narrowed from roughly $700,000 to about $349,000, with the fund having collected about 57.5% of budgeted revenues and spent about 65% of budgeted expenditures to date.
Finance director Richards (presenting staff) said the solid waste shortfall is expected to be partly corrected by continued assessment collections and by increased enforcement to collect assessments at the time taxpayers bring property-tax payments to the tax commissioner's office. Richards said a portion of taxpayers currently pay only property tax and leave the assessment unpaid; staff plans stepped-up collections and a possible part-time hire to assist collections.
The county also discussed EMS billing. Finance staff projected ambulance fee revenue of about $2.2 million annually but noted write-offs and third-party billing reduce collections; the county is collecting some revenue for non-transport calls, typically in the $400'$500 range, but that revenue is not yet large. Commissioners asked staff to give the public clearer information about the billing process and about new procedures for non-transport calls.
On capital items, commissioners approved a request to allocate $24,000 for perimeter fencing at the animal shelter, to improve security for animals and staff. Sheriff's Office representatives said the sheriff will contribute half of the cost and the county will cover the remainder from current-year funds and SPLOST 6 resources; commissioners voted in support by show of hands.
Why it matters: Under new state deadlines the county must include an estimated rollback millage on assessment notices even before the final digest is certified; the Finance presentation also highlighted continuing operating pressures in enterprise funds (solid waste, water/EMS) and a short-term capital need for animal shelter security.
Votes at a glance - Motion to approve the 2025 estimated rollback millage certification as presented by staff — Outcome: approved (motion/second; vote by show of hands). - Motion to allocate $24,000 for animal shelter perimeter fencing (county share to come from SPLOST 6 and sheriff to pay half) — Outcome: approved (motion/second; vote by show of hands).
What's next: Staff will finalize the millage certification paperwork for signature and continue collections enforcement for unpaid solid-waste assessments; commissioners asked staff to report back on any collection pilot program and on EMS billing public outreach.
