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

Rockdale County commissioners voted at a called meeting to adopt a rollback millage rate of 18.284 for the 2025 tax year and to set the host (sales-tax credit) percentage at 50.29%.

Interim finance director Sue Sanders, presenting the county's budget and tax projections, said the proposed millage '2.284' is a reduction from last year's 18.69 and described how the county's general fund is allocated. "The proposed millage for 2025 is 18.284, which is a millage reduction," Sanders said. She reported the county expects $91,030,520 in property-tax revenue and $38,147,777 in non-property revenue, for a total projected 2025 revenue of $129,178,297.

The presentation also showed the county's general fund allocation for 2025: about 42% to public safety (including sheriff's office and fire rescue), 37% to general government, 10% to court services, 7% to recreation and 4% to transportation. Sanders explained the rollback-rate concept as the rate that would generate the same property-tax revenue as the previous year.

Board members asked how the millage interacts with next year's budget. Sanders said taxes are collected once annually in the fall and the county must account for expenses through the following collection cycle. She noted the 2024 budget base of $123,506,931, limited contingency dollars, a 2.5% cost-of-living adjustment approved this year that must be fully funded in 2026, and other personnel and inflation pressures. Sanders also referenced "House Bill 85" in the context of judges' pay.

During public comment, resident Nick Duva said he views his tax bill as an investment in the community and requested a combined presentation of county and school mill rates so residents can better understand total tax liabilities. "I look at it as an investment in our community," Duva said.

Commissioners discussed the host (sales-tax credit) percentage and were advised the resolution sets that percentage at 50.29%. Finance staff clarified that, by policy for this recommendation, the county is returning 100% of host collections (the 1% sales-tax penny) back to taxpayers this year, though by law the county could retain up to 20% for capital projects.

A commissioner moved "to set the millage rate at 18.284, and to set the 2025 host percentage at 50.29% and to adopt the resolution as presented." A second was recorded, a voice vote was taken and the chair announced, "The motion carries." Board members did not record individual roll-call votes in the transcript.

County staff stated that because the board adopted the rollback rate, no further county public hearings were required. "Now that the millage has been set, we will hand everything over to the tax commissioner's office. And she will send that off to the state, and we are done for this year," a county staff member said.

The chair closed the meeting by thanking staff and noting the county continues to pursue other revenue-recovery steps, including fee adjustments for permits and vendor services. The board adjourned following those remarks.

Next steps: the tax commissioner's office will file the adopted millage with the state; no further county hearings were required after the board adopted the rollback rate.