Whitfield County officials held a special-called public hearing Friday afternoon to review options for the county's maintenance-and-operations (M&O) property millage rate and to hear public comment. County staff reviewed millage history, recent revenue trends and cost pressures and presented four millage-rate options; no final vote was taken at the afternoon session.

County staff told residents the county's millage rate peaked near 9.56 around 2016 and that the commission has reduced the rate five times in recent years, including a required second millage action in one year. Staff said county-collected property-tax dollars fell from about $24.2 million in 2016 to roughly $19.85 million in the most recent year, a decline of about 18% in nominal dollars.

Staff cited personnel costs as the largest budget driver. "Salaries and benefits make up 68% of our budget," the county presenter said, and staff noted health-care costs paid by the county have risen substantially over the last several years (staff reported a roughly 187% increase through last year).

The county presented four millage options and estimated homeowner impacts for a $250,000 property (the median used for the presentation):
- 5.25 mills (the advertised maximum) — roughly $72 more per year on a $250,000 home;
- 5.00 mills — about $52 more per year;
- 4.60 mills — about $20 more per year (approximately matching inflation, per staff); and
- 4.35 mills — effectively no change from the current county portion.

Staff also briefed residents on a voter-approved increase in the senior homestead exemption to $325,000, effective in January, and explained how state law protections limit how much a homestead's assessed value can increase year to year under House Bill 581.

During the public comment period, several residents described the burden of higher assessed values and limited incomes. "I've had Social Security increases but my insurance went up about $100 for me and $100 for my wife," said Larry Setcher, a resident who identified himself as over age 70, arguing that reappraisals and millage changes have hit fixed-income homeowners.

Other commenters asked for clarifications on the data behind staff's tables (staff confirmed the $250,000 median assumption and said the figures shown reflect county-only taxes, not school taxes) and whether the new data center in the county will contribute tax revenue. On that point staff said the data center "will be paying taxes on day one," though certain initial discounts or incentives may apply in early years and full tax receipts will grow as the facility and equipment come online through 2027.

A resident, Timothy Daniel, asked whether millage rollbacks offset appraisal increases; staff replied that a rollback helps only if the rate decline outpaces assessment increases and reiterated Whitfield County remained in the protections afforded by House Bill 581 for homestead properties.

The commission approved the meeting agenda at the start of the session after a motion by Commissioner Robbins and a second by Commissioner Jones; the vote passed 3-0. Because this special-called meeting was advertised as a public hearing with no official action on millage, the commission did not set a final rate at the afternoon session. Staff said the commission would take formal action at the regularly scheduled evening meeting at 6 p.m., which the public may watch via the county stream.

The hearing closed after additional public comments from residents who said they live on fixed incomes and urged caution in setting a rate that could increase tax bills for long-term and senior homeowners.