Pickens school board adopts 104.8 mill operating rollback after debate; county debt-service mill set at 52 mills

The School District of Pickens County Board of Trustees voted Sept. 22 to adopt an operating rollback millage rate of 104.8 mills for tax year 2025, declining a motion to set the rate at the statutory maximum discussed during the meeting.

The operating rollback rate was presented by district finance staff as the auditor'calculated rate intended to offset the effects of a countywide property reassessment. Matt Owens of Financial Services told trustees the rollback calculation produced 104.8 mills, a 5.2 mill reduction from the district's 2024 rate of 110 mills. Owens said the county auditor also provided alternative calculations that would permit an increase to as much as 109.1 mills if the board chose to take advantage of CPI-plus-population growth allowances.

Board members debated the choice. One trustee said the higher figure would capture roughly $3.7 million in additional operating revenue under the reassessment, while others said approving the rollback returned tax capacity to property owners and that owner-occupied primary residences are not subject to the district operating millage.

Trustees first voted on a motion to set the rate at 109.1 mills; that motion did not carry. The board then voted to adopt the calculated rollback millage of 104.8 mills. The meeting record does not include a roll-call tally in the transcript; the chair called for hands on both motions.

Separately, district staff reported that the Debt Service Committee'the committee established under state law that includes the county auditor and county treasurer'met Sept. 2 and set the debt-service millage for tax year 2025 at 52 mills. Owens told the board the district's debt-service payments for the relevant schedule total $48,986,561 and that, based on the auditor's calculation, the approximate value of one debt-service mill is $863,233.

Why it matters: The operating millage funds the district's general operating budget and (per state rules cited at the meeting) does not apply to owner-occupied primary residences; it applies instead to other real property, business property and personal property such as vehicles and second homes. The board's choice affects the district's immediate operating revenue and local taxpayers who hold non-primary properties.

Details and context: Owens explained reassessments occur to reflect fair market value and noted reassessment can affect properties differently, with a statutory cap on increases for affected properties. Trustees discussed that the board may re-evaluate millage as part of future budget cycles; approving the rollback for tax year 2025 does not legally preclude different millage decisions in later budget years.

The board's action on operating millage followed a longer presentation and questions about what categories of property are affected, how reassessment timing works and how prior millage changes had been used to fund district priorities. District staff also reminded the board that debt-service millage and operating millage are calculated on different value bases because of state-level adjustments related to the penny sales tax and owner-occupied property treatment.

The board's final motion authorized the district to notify the county auditor so tax bills can be prepared under the adopted rollback rate.