Forsyth County Schools board unanimously votes to opt out of statefloating homestead exemption

Forsyth County Schools Board of Education voted unanimously Feb. 18, 2025, to adopt a resolution authorizing the school system to opt out of the floating homestead exemption created by House Bill 581 and to direct the superintendent to file the resolution with the Georgia Secretary of State by March 1, 2025.

Board Chair Mr. Valdez opened the special-called meeting by saying the sessionand the resolution before the boardwere specifically for consideration of the opt-out. After a motion by Mr. Usherwood and a second by Mrs. Hoyse, board members discussed fiscal and local-control considerations before the chair called the vote and declared it unanimous.

The board cited budget predictability and local control as primary reasons for opting out. Board member Mr. Usherwood, who moved the resolution, said, "This decision was not made lightly," and described the action as balancing taxpayer relief with the school system's financial health. Mr. Valdez said the local homestead exemption the board previously adopted includes a 4 percent cap and allows the board to adjust the millage rate; he added, "I know I speak for myself when I say I am prepared this year to lower the millage rate again as we've done for 3 years." Mr. Young, speaking for staff, thanked staff who ran the financial numbers and said the 4 percent cap "is going to be a challenge, not one that we can't meet," and will require careful review of the budget.

The resolution, read into the record at the meeting, states that voters approved House Bill 581 on Nov. 5, 2024, that the law took effect Jan. 1, 2025, and that the Forsyth County Schools Board held three public hearings on Jan. 28, 2025; Feb. 4, 2025; and Feb. 11, 2025, and published required notices. The board's resolution also ratifies actions taken by the superintendent to accomplish the opt-out process and directs filing with the Secretary of State no later than March 1, 2025.

Board members stressed that opting out does not prevent the system from reducing millage rates in the future; several speakers contrasted a locally set 4 percent cap the board adopted with the state law and described the local measure as preserving the board's ability to adjust millage rates and budget priorities. Comments from several board members noted the importance of continuing services and programs the district provides and cited concerns about long-term financial stability as a reason to retain the local approach.

The meeting record shows no roll-call vote listing each member's individual vote; after discussion the chair called "All in favor?" and later said, "Unanimous." The mover was Mr. Usherwood and the seconder was Mrs. Hoyse; the resolution directs the superintendent to file the opt-out resolution with the Secretary of State by March 1, 2025.

The board adjourned following the vote.