Houston County holds second millage hearing; proposed rate remains 11.719 mills

The Houston County Board of Education held the second of three required public hearings on Aug. 12 to review the district’s proposed 2025 millage rate of 11.719 mills, the same nominal rate the board adopted in 2024.

Michelle Morris, chief financial officer for the Houston County School District, told the board that state law requires three public hearings when a district does not lower its millage rate to offset increases in assessed property values. "The 2025 proposed millage rate is 11.719 mils. It is the same millage rate as last year in 2024," Morris said, adding that the district reduced its rate in 2024 from 13.183 mills to 11.719 mills.

Morris explained why the hearings are necessary even when the millage number itself is unchanged: rising property values set by the tax assessor create a rollback rate that the state treats as a tax increase. She presented examples of estimated homeowner impacts tied to the rollback of 1.226 mills, saying a $100,000 home would see an annual change of about $49.04 (roughly $4.08 per month) and a $250,000 home about $122.60 annually (roughly $10.21 per month).

Morris also provided context on the district’s size and finances: Houston County is the 12th largest district in Georgia with about 30,800 students, the district is a major local employer, and the general fund balance equals roughly two and a half months of expenses. She noted a decline in federal funding shifted some recurring expenses to local funds and listed services supported by property tax revenue, including personnel costs, school resource officers, instructional materials, transportation and employer health insurance for classified employees.

Board attorney Billy Durls opened the hearing and outlined the procedure for public comment: speakers in favor are called first, followed by those opposed. No members of the public spoke in favor or against the proposal at the Aug. 12 hearing. The board and district staff noted the third and final hearing is scheduled for Aug. 25 at 3 p.m.

The district’s presentation emphasized that the board is keeping the millage rate at its lowest actual level since 1992 and that only property owners whose assessments increased would see higher taxes under the state’s rules; owners with unchanged or lower assessments would see no change or a decrease, respectively.

The hearing was informational; no vote on final millage occurred at the Aug. 12 session. The board will receive any further public comment at the Aug. 25 hearing before adopting a final millage rate.