The Liberty County Board of Commissioners on Tuesday adopted the county's 2025 millage rates and approved a budget amendment for the 2025-26 fiscal year after a public hearing and discussion of digest growth and exemptions. Chair opened the hearing; Finance Director Samantha Richardson presented the county's portion of the millage process and the finalized digest figures.

"In 2026, the net digest grew 8.17%. This is an increase of $213,000,000," Richardson said, noting that exemptions rose 13% to $734,000,000 and that three exemption categories (Freeport, disabled veterans, and the local freeze) comprise roughly 80% of exemptions. She told the board that the digest increase allowed the county to adopt a rate that, for unincorporated areas, is effectively a rollback compared with some prior options discussed in workshops.

After public comment and commissioner questions, the board voted to adopt option 3 for the unincorporated area, setting the county portion at 20.9 mills. The combined millage for unincorporated residents, when including the school board (14.114 mills), hospital authority (3.789) and industrial authority (2.0), was listed as 40.803 mills. The board also set the county portion for Hinesville residents at 18.314 (combined 38.217) and adopted proposed county portions of 20.353 mills for both Flemington and Waterville, in keeping with duplicated-services rollbacks and the cities' participation.

Public commenter Lehi Birch urged more scrutiny of taxes and exemptions, saying Liberty County property taxes are "38.6% higher than the state average" and asking how the county plans to make the tax burden sustainable for households whose incomes have not kept pace with spending increases.

On the budget amendment, Richardson recommended targeted funding of previously deferred personnel items. She said the finalized digest supports a revenue increase of $2,916,150 and proposed expenditure additions of $2,279,402, leaving an anticipated positive return to fund balance of $636,748. "With the county's overall growth reflected in the digest, we are now confident that the general fund can support some of the requests," Richardson said.

Commissioners discussed the tradeoffs among options, the use of fund balance, and the ongoing fiscal effects of public safety and other service expansions. The board approved the budget amendment and millage resolutions by show of hands; votes were recorded by voice and procedural motion rather than roll-call tallies.

The board said tax bills will be issued based on the digest and that reassessments on individual properties can still change taxpayers' bills even when the millage itself is not increased. The county administrator and finance staff said they will publish the adopted rates and supporting materials on the county website and make staff available for public appointments to review individual bills.

What happens next: County staff will file the signed millage documentation with the state and publish required notices; the FY26 budget amendment will be posted with exhibit detail showing revenue and expenditure line changes.