City staff brief council on new state rule for estimated rollback rate; May 2 certification window creates choice for council

Suzanne Weidenhous, chief appraiser for the Muscogee County Board of Tax Assessors, briefed council on House Bill 92 and how it changes the content and certification process for the annual notices of assessment.

Weidenhous explained that the statute introduces an "estimated rollback rate" (a misnamed term in the law) that is effectively an estimated millage rate to appear on the notice of assessment if it is certified to the assessor and tax commissioner before the mail run. She said the bill requires the estimated figure to be certified in time to meet the printer’s schedule: notices to the printer on May 12 and mailed on May 19, making the 15‑day certification deadline May 2 in calendar terms.

“If that estimated rollback rate is below the actual millage rate … there would be an additional notice,” Weidenhous said, describing the statute’s requirement that an additional statement appear on tax bills if the adopted millage exceeds the earlier estimate.

She outlined two practical options under the law: if the levying authority (city or school board) certifies the estimate by the deadline, that estimated millage appears on the assessment notice; if the deadline is missed, the assessor will put the traditional estimate (last year’s millage applied to this year’s value) on the bottom of the notice and proceed. Weidenhous and legal guidance from municipal associations advise that the estimated figure should be the result of a full council vote before certification.

Council members asked whether the school board and the council must act identically. Weidenhous warned of possible confusion if one body certifies an estimated rate and the other does not, creating a “hybrid” notice that could mislead taxpayers. She urged both levying authorities to coordinate so notices are consistent.

Weidenhous said staff will continue developing the calculation and that missing the May 2 deadline does not stop notices from mailing; it simply triggers the backup printing option. She said the Department of Revenue’s digest packet typically requests the certification and staff expects the packet, though it had not yet arrived.

Ending: Council learned that there is time to act but was advised to consider a formal certification vote for the estimated millage if it wants the estimate on notices; otherwise staff will proceed with the fallback notice form.