Rockdale County sets 2025 millage at rollback 18.284, returns host penny to taxpayers

The Rockdale County Board of Commissioners voted to set the 2025 millage rate at the rollback level of 18.284 and to adopt a 50.29% host percentage during a called meeting. The board moved and seconded the resolution and approved it by voice vote; the chair declared the motion carried.

Interim finance director Sue Sanders presented the proposal and the county’s revenue projections, saying the proposed millage would produce $91,030,520 in property-tax revenue and $38,147,777 in nonproperty revenue for a total budgeted revenue of $129,178,297 for 2025. Sanders described the rollback rate as “the rate needed to generate the same amount of total revenue from property taxes as the previous year” and said the proposed rate is 0.406 mills lower than the 2024 millage.

Sanders also provided sample tax calculations for homeowners under the proposed rate. She said a home with a $100,000 assessed value, after homestead and host exemptions, would pay about $227.17 in county property taxes under the proposal, and a $350,000 home would pay about $1,136.12 after exemptions. Sanders noted that for homesteaded properties that also receive the host exemption roughly 22% of each tax dollar funds county maintenance and operations and about 78% goes to the school system.

Before voting, commissioners and staff clarified the host percentage and how host collections are returned to taxpayers. Staff explained the resolution uses a 50.29% host percentage figure and that the board’s recommendation is to return 100% of host collections (the 1% local sales tax “host” penny) to credits on property tax bills rather than retaining a portion for capital. A commissioner who moved the resolution said this is the third year the board has returned 100% of host collections.

A resident, Nick Duva, told the board he views property taxes as “an investment in our community” and urged clearer joint presentations from both county and school officials so residents can see total tax impacts. Chair members noted continuing efforts to find cost savings, limit new hires and adjust user fees where appropriate to reduce pressure on future budgets; Sanders said earlier budget requests totaled about $139.1 million with roughly $3.1 million in additional personnel requests and the current adopted budget base was about $123.5 million.

Unidentified staff noted a procedural effect of adopting the rollback rate: because the board set the rollback rate, it was not required to hold additional public hearings on the millage and the tax commissioner’s office will transmit the adopted rate to the state.

The board concluded by discussing revenue-recovery measures, including adjusting user fees for planning and zoning and seeking grant recoveries, and adjourned the meeting.