Rockdale County adopts 2025 rollback millage, sets host percentage at 50.29%

The Rockdale County Board of Commissioners voted to set the county’s 2025 millage rate at the rollback rate of 18.284 and to set the host percentage at 50.29%, the board chair declared after a voice vote carried unanimously.

Interim finance director Sue Sanders told the board the proposed 18.284 rate is a reduction from the 2024 rate of 18.69. "The proposed millage for 2025 is 18.284, which is a millage reduction," Sanders said during a presentation that also showed the county’s general fund allocations and revenue estimates.

Sanders said the proposed millage would generate $91,030,520 in property tax revenue; non-property tax revenue is estimated at $38,147,777, for a total FY2025 revenue estimate of $129,178,297. She explained that, for homesteaded property in Rockdale County, about 78% of the tax bill goes to the school system and roughly 22% to the county’s maintenance and operations.

The board heard sample tax calculations during the presentation: for a home assessed at $100,000 with homestead and host exemptions, estimated 2025 county property taxes would be $227.17 (compared with an estimated $731.36 without exemptions); for a $350,000 home the estimates were $1,136.12 with exemptions and $2,559.76 without.

Commissioners discussed the "host" collections and how the host percentage is applied. Sanders said the resolution shows a host percentage of 50.29% and that the county is recommending returning 100% of host collections back to taxpayers rather than retaining up to 20% for capital. "By law, we could keep 20% for capital, but this is recommending giving 100% of the host collections back to the taxpayers," Sanders said.

During public comment, Nick Duva of Rockdale County called taxes an "investment in our community" and asked the county to consider a combined meeting with the school system so residents can see the combined tax impact. "I look at it as an investment in our community," Duva said.

In discussion about the budget year, Sanders noted that while the board is setting the millage for the 2025 tax year, the county must account for 2026 needs because property taxes are collected once a year in the fall. She described pressures the budget must absorb in 2026, including full-year funding for a 2.5% cost-of-living adjustment, pay-plan changes, emergency contingencies, workforce reinvestments in public safety and costs tied to House Bill 85 for judges.

A commissioner moved to set the millage at 18.284 and the host percentage at 50.29% and to adopt the resolution as presented; a fellow commissioner seconded the motion. The chair called for the vote; board members responded "aye" and the chair declared the motion carried. The transcript records a voice vote; no roll-call tally was recorded.

Officials said no further local public hearings were required because the board adopted the rollback rate; staff will transmit the levy to the tax commissioner’s office for submission to the state, completing the process for the year. Commissioners closed by encouraging residents to "shop The Rock" to help local revenue before adjourning the meeting.