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Burke County Board of Education opts out of new statewide homestead exemption, approves facilities and program items
Summary
At its Feb. 18 meeting the Burke County Board of Education adopted a resolution to opt out of a statewide homestead tax exemption established by state law and approved a series of routine actions including facility planning, athletic supplements, transportation requests, and program reports.
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Burke County, Ga. — The Burke County Board of Education voted Feb. 18 to opt the district out of a statewide homestead exemption created by recent state law and approved a package of routine school-district actions including facility planning, athletic supplement changes, transportation requests and program reports.
The board passed a resolution, read aloud at the meeting, saying the district will “elect to opt out of the homestead exemption otherwise granted” under OCGA 48-5-4 4 2 and directing the superintendent to deliver a certified copy of the resolution to the Georgia Secretary of State by March 1, 2025.
Why it matters: The vote registers Burke County’s formal choice not to participate in the homestead exemption described in the cited Georgia code section. A district-level opt-out can affect the local tax calculations and is subject to the procedures the statute prescribes, which the board’s resolution said the district has followed (notice, public meetings and advertisement).
Board actions and context
The board handled a series of mostly noncontroversial items that followed the resolution vote. • Financial report: Mrs. Marshall presented the January 2025 financial report, reporting total revenues of $10,543,304 and total expenditures of $40,756,818 as of Jan. 31, 2025; investments in all funds were $196,486,441.52 and end-of-period general fund equity was $204,133,349. The board approved the financial report.
• Facilities and athletics: Following discussion from its recent board retreat, the board approved moving forward with planning for upgrades at Burke County Middle School athletic facilities and authorized gathering bids/prints to site a wrestling facility at Burke County High School (the motion text in the minutes also references a “nursing facility”; the discussion immediately before the motion referred to a wrestling facility attached to the new campus — the board asked staff to reconcile that language when preparing bid documents). The board also approved the athletic supplements as presented and requested staff return with clarified language to address coaching supplements for individual state champions and runner-ups.
• Transportation and equipment: The board approved transportation requests raised at the retreat — including a request that encompassed a standby generator and replacement buses — and approved declaring specified vehicles surplus for sale. The transportation requests and surplus-vehicle approvals carried without recorded roll-call tallies.
• Early Head Start and program reports: Early Head Start director Allen Reed presented January program figures: funded enrollment 94, actual enrollment 91, average daily attendance 86, waiting list six, and 33 children slated to transition to Head Start at the end of the term. Reed said 100 percent of required health checks and immunizations were up to date for enrolled children and that the program will apply for a waiver on in‑kind requirements for the prior program year. The board approved the Early Head Start report.
• School nutrition and procurement: The nutrition director presented two equipment bids: a holding cabinet (lowest bid Stafford Smith at $13,030.34) and a 40‑gallon kettle (lowest bid Culinary Depot at $27,086.72). The board approved both low bids and noted one purchase is covered by a school-nutrition equipment grant.
• Field trips and other approvals: The board approved several field-trip adjustments and new trips, including a second‑grade planetarium visit and an elementary class trip to the state capitol to accept a state award. The board approved the items as presented.
• Alternative program update: Burke County Life Center leadership described an ongoing reorganization of the alternative program (58 students enrolled, including 32 seniors; five seniors have completed requirements and 11 are on track for May graduation). Staff described an abbreviated-day attendance model for some students, restorative practices, small-group conflict‑resolution sessions and a transition from Edgenuity to an EdgeX platform to improve progress tracking.
Votes at a glance
The meeting record notes the following motions and outcomes; where the transcript did not include a roll-call tally or mover/second names, the outcome is recorded as “approved” and the record notes that a second was provided and the chair called the vote: • Agenda adoption — approved. • Approval of five sets of minutes (public hearings, retreat days, January board meeting) — approved. • January 2025 financial report — approved. • Move forward with Burke County Middle School athletic facility planning — approved. • Gather bids/prints for Burke County High School wrestling facility (motion text referenced “nursing facility”; discussion referenced wrestling) — approved; board asked staff to reconcile language for bids. • Athletic supplements (middle school and varsity) — approved; board requested revised language addressing individual state champions and runner‑ups. • Transportation requests (including generator, transit bus and replacement buses) — approved. • Opt-out resolution under OCGA 48-5-4 4 2 (opt out of homestead exemption) — approved; superintendent directed to certify to Secretary of State by 03/01/2025. • Early Head Start monthly report — approved. • School nutrition equipment bids (holding cabinet and kettle) — approved; lowest bidders accepted. • Surplus vehicles declared and approved for sale — approved. • Field-trip adjustments and new trips — approved.
What the board asked staff to follow up on
Board members pressed for clarified wording and follow-up in several places: to confirm the correct scope and site for the wrestling vs. nursing‑facility language before bids are published; to add explicit language on how coaching supplements will apply when an individual (rather than a team) attains a state championship; to reconcile the Early Head Start in‑kind shortfall via a waiver and to return with a cleared encumbrance report for 2024; and to provide the certified opt‑out resolution to the Secretary of State by the statute’s deadline.
Ending
The board concluded its open session after approving the items above and moved into executive session to discuss personnel matters. Recorded motions in the open session carried by voice vote; the transcript does not include detailed roll-call tallies for those votes.

