Marietta sets estimated general fund millage at 2.788 mils; school O&M rollback set at 17.97 mils under HB92 process

Marietta’s city council on a special-called meeting set the city’s estimated general fund millage at 2.788 mils and approved an estimated operations-and-maintenance rollback rate of 17.97 mils for Meredith City Schools, council members voted unanimously.

City staff said the action is procedural and driven by a change in state law (HB92) that alters how tax notices are prepared and labeled. "The notice is going to be different this time in that it's not going to actually compute your estimated tax," city staff explained, adding that the county will show assessed values, exemptions and an estimated millage supplied by the taxing jurisdictions rather than a dollar tax computation.

Why it matters: HB92 and related guidance from municipal associations require jurisdictions to provide an "estimated rollback" rate for public notice; if the final millage adopted by any taxing authority exceeds the estimate provided to the county, the printed tax bill must include a notice that the tax is higher than the estimate and therefore a millage increase for that recipient.

City staff told council that the recommended approach is to supply the county with the current millage (2.788) as the estimated rollback rate so that the public notice will match prior practice and avoid creating unexpected apparent tax increases on mailed bills. Staff said jurisdictions have latitude under the law — some governments are using the prior year's millage and others are attempting more detailed revenue projections that could produce different estimates.

School millage and bill language: staff said the Meredith City Schools asked that the school-related verbiage on city-issued tax bills read "Board of Education of the City of Marietta" and include the state-required language and a telephone number for taxpayers to contact the district about its decision on homestead-exemption opt‑outs. A city staff member explained: "With the school board, since they opted out ... there will be verbiage on the bill that will indicate that they chose not to opt out and provide a telephone number for taxpayers to contact this school board if they have questions."

Process and next steps: Councilors and staff emphasized the estimate does not bind the council’s budget process. The council must still hold the three public hearings required for final millage adoption and may adopt a lower or equal final millage later in the budget hearings. Staff warned that if final adopted millage exceeds the estimate supplied to the county, tax bills will carry the required notice of an increase.

Votes at a glance: - Motion: "Set the estimated general fund millage rate for the 2026 fiscal year for the City of Marietta at 2.788 mils and provide that number to the Cobb County Tax Assessor/Commissioner." Outcome: approved, vote reported as 7–0. - Motion: "Approve the estimated rollback rate (O&M) for Meredith City Schools at 17.97 mils and provide to the appropriate entity under HB92." Outcome: approved, vote reported as 7–0.

Councilors and staff said they will proceed with the county submission of the estimates and continue the regular budget hearings and public-notice process required for adoption of the final millage later in the fiscal-year process.