Cherokee County adopts 2025 tax rates totaling 26.251 mills after public hearing on assessments

The Cherokee County Board of Commissioners on Aug. 5 unanimously adopted the county and school millage rates that will appear on 2025 tax bills, setting a combined total of 26.251 mills.

At a public hearing before the vote, county Chief Financial Officer Jimmy Marcus outlined the county's recommendation to maintain the county maintenance and operations (M&O) rate at 5.153 mills, the county fire rate at 2.888 mills and to reduce the parks bond rate slightly to 0.26 mills. The Cherokee County School District asked that the school M&O be set at 16.45 mills and the school bond at 1.5 mills, for a school total of 17.95 mills. Together those rates produce a grand total of 26.251 mills that will appear on tax bills.

Marcus said the proposed county rates are intended to preserve an adequate fund balance while limiting tax-rate increases. "We really have to know that the budget will work before we set our mill," Marcus said during his presentation. He noted the county currently has about 4.13 months of fund balance and that maintaining the proposed rates would leave roughly 3.36 months of fund balance for fiscal 2026.

Why it matters

The board's action fixes the tax-rate component of property tax bills; in addition, county staff said a floating homestead exemption will freeze the net taxable value for many homeowners for two key county levies this year, which means many homeowners who qualify for homestead will not see a tax increase from the county M&O and fire levies even if assessed values change.

Board action and votes

Commissioner Ragsdale moved to set the county rates (5.153 M&O, 2.888 fire, 0.26 parks) and to include the school rates (16.45 M&O, 1.5 bond) in the same motion. Commissioner Carter seconded. The motion carried unanimously with the four seated commissioners voting in favor (Commissioner Ragsdale, Commissioner Carter, Commissioner Wetherbee and Chairman Morton); the District 1 seat remains vacant. The board recorded the outcome as approved.

Public comment and assessor concerns

Several residents who spoke during the hearing pressed the board on property assessments and the appeals process. Elizabeth Harrah, identifying herself as a 30-year homeowner, warned of sharp assessment increases and urged the county not to raise the millage rate. "Please do not tax us into foreclosure," Harrah said, citing what she described as large year-to-year valuation spikes on her own property.

Jan Morrow and Frances Jenkins also raised questions about how assessors value homes and where county dollars were being allocated, with Jenkins noting she reviewed the county's budget website and asking whether funds proposed for libraries could be redirected toward public safety needs.

County responses and practical details

Chairman Morton and staff responded to assessment questions by explaining that local assessors are audited by the State Department of Audits and Accounts and that statewide procedures compare assessed values to actual sales; on average, auditors measure assessments against market sales and require jurisdictions to be within a roughly 5% tolerance on average. Morton also pointed residents to online appeal services and county guidance for property-tax appeals.

County staff provided an example of the impact on a typical home: for a $500,000 market-value home, the county's proposed rates compared with the rollback rate would yield about a $61 annual change for a non-homestead property; homeowners with an active floating homestead exemption likely would see no increase for the two key county levies because their net taxable value is being frozen this year.

What's next

With the board's adoption of the rates, staff will incorporate the figures into tax-bill calculations and public notices. The board and county staff said they will continue refining the 2026 budget in the coming month now that the revenue component tied to the millage rate is set.

Votes at a glance

- Motion to adopt 2025 rates (County M&O 5.153; County Fire 2.888; County Parks 0.26; School M&O 16.45; School Bond 1.5): Mover: Commissioner Ragsdale; Second: Commissioner Carter. Vote: Morton, Ragsdale, Carter, Wetherbee — yes. Outcome: approved.