Dade County holds first of three public hearings on millage rate and property tax process

Dade County held the first of three advertised public hearings on its millage rate, during which county officials and staff explained how property assessments, exemptions, state rollbacks and new construction affect taxpayers and county revenue. The session included a presentation from county staff, a question-and-answer period with Chief Appraiser Paula DeVoe and Tax Commissioner Angie Galloway, and comments from commissioners and residents.

The presentation laid out the legal and technical framework that governs property tax in Georgia, including the assessor’s role in estimating market value, the 40% assessed-value standard used in Georgia, the tax commissioner’s role in billing and collection, and the way the county and the school board set millage rates after adopting their budgets. As a presenter summarized, “Dade County is required by law to have 3 public hearings when there's a ... advertised tax increase.” The presenter also described deadlines and procedural steps including notice of assessment, the property-tax digest process, and the county’s submission to the Georgia Department of Revenue.

Why it matters: County millage and assessment practices determine how much revenue the county and the school system collect and therefore affect local budgets, services and individual property tax bills. The hearing is one of three required public meetings when the millage is not reduced; the county kept the unincorporated millage rate at 7.75 during the current process and noted a small change in the incorporated (Trenton) rate.

Most important facts and process details

- Assessment and billing roles: The county assessor’s office estimates market values and applies the Georgia rule that taxable assessed value equals 40% of market value; the tax commissioner (Angie Galloway) then multiplies assessed value by the millage to calculate bills and issues tax notices. Paula DeVoe, the county’s chief appraiser, provides the annual sales-ratio and valuation analyses the assessors must use.

- Appeals and notices: Property owners receive a notice of assessment and have 45 days from mailing to appeal an assessed value to the board of assessors; additional appeal steps include the board of equalization and, finally, the superior court if necessary. The presenter noted legal protections for owners who previously filed appeals (the transcript references a multi-year lock in certain appeal cases).

- Millage computation and rollbacks: Commissioners set millage rates after county and school budgets are adopted. The presentation explained that some state-collected revenues (local option sales tax, LOST, and insurance premium tax receipts) are applied as rollbacks to reduce property-tax millage in unincorporated areas. The county reported a rollback rate in recent years around 7.06–7.05 (expressed in mills) and said changes in those state revenues affect the net rollback available to local levy authorities.

- Motor-vehicle valuation and TAVT: The county described changes to motor-vehicle taxation since House Bill 386 (2012) and the adoption of TAVT (title ad valorem tax), explaining the motor-vehicle component of the digest has declined since earlier years because of that statutory change.

- Growth and new construction: “Growth” for the tax digest means added value from new construction or improvements (for example, newly built homes or additions). The presenters explained that the county can “accept the growth” (collect taxes on new taxable value) to fund services used by new residents and businesses.

Commissioners’ and public discussion

Commissioners debated whether to reduce the county’s millage rate further. One commissioner proposed lowering the unincorporated rate to 7.25 mills to capture only new construction growth and to emphasize spending restraint; others urged caution, noting uncertainty in final rollback calculations from the state and upcoming budget needs. The board clarified that the assessors’ valuation work is separate from commissioners’ budgeting decisions; the chief appraiser emphasized the statutory requirement to maintain uniform market-based values and the Department of Revenue’s sales-ratio targets (roughly a department-prescribed ratio range explained during the hearing).

Members of the public raised repeated questions about why individual assessed values can change even when owners make no improvements. Chief Appraiser Paula DeVoe explained that countywide market changes (sales in a neighborhood or across county geographies such as Lookout Mountain or Sand Mountain) can raise market values used in assessments; she also described the county’s three-year cyclical inspection process (one-third of parcels visited each year) and how appeal-related “locks” can cause a property to appear to jump in value when the lock expires. Resident Frank Clark and resident David Ryan spoke during the public portion with specific concerns about substantial increases in their assessed values and the appeals process.

Other details attendees were told

- Exemptions and deadlines: Homestead, age-based and other exemptions reduce assessed value before tax calculation; deadlines for filing exemptions were discussed (dates mentioned during the hearing varied and the presenter corrected that some filings are handled by the assessor). The county recommended taxpayers contact the assessor’s office to confirm deadlines and eligibility.

- Timing and advertising: State law requires counties to advertise if the proposed millage would not be a reduction; the county said recent House bills (cited in the presentation) caused delays in the deadline and review process with the Georgia Department of Revenue, which in turn shifted the county’s schedule for finalizing digest and bills. The county stated it aims to mail tax bills in mid-September and use a 60-day payment window (typically around November 15 collection target).

What was not decided

No final millage decision or formal vote was taken at this hearing; commissioners said this was the first of three public hearings required by law when a millage is advertised as not reduced. Final adoption must occur before the county’s submission to the Georgia Department of Revenue and after the school board completes its process.

Next steps and how residents can act

The county announced two additional public hearings (times referenced during the meeting included later same-day sessions and an upcoming meeting that the school board will attend); staff encouraged residents to review the online presentation and digest materials, check assessment notices, and file appeals or exemption paperwork with the assessor if they believe an assessed value is incorrect.

Ending

County staff and several commissioners emphasized that the hearing aimed to explain a technical process and to give residents an opportunity to ask questions before any millage adoption. No final action was taken at this session; commissioners said the matter remains open for the remaining advertised hearings and for the formal adoption process required by Georgia law.