Hall County approves 2025–26 appropriations and sets property tax request after budget hearing

The Hall County Board of Commissioners on Tuesday adopted the county—s appropriations for fiscal 2025—6 and approved a property tax request after a public hearing that featured residents urging relief from rising property taxes.

The board approved resolution 25-043 to adopt the appropriations by a 4-2 vote and then approved resolution 25-044 setting the county—s property tax request (general fund $24,409,611.21; museum fund $980,933.26; courthouse bond fund $3,687,800; total request $29,078,344.47). The board recorded the county—s total assessed value as $8,099,201,180, a change of 8.18% from the prior year.

Why it matters: County staff said the levy calculations in the packet show a county levy before the bond levy of roughly 0.354501 and, including the courthouse bond, a total levy of about 0.400034. Staff materials and discussion presented per-$100,000 and per-$100 units inconsistently; the materials also showed a pre-bond tax burden stated in the packet as about $354.50 per $100,000 of valuation and a total including the bond of about $400.03 per $100,000 of valuation. Kayla, the staff presenter, explained the packet is a comparative levy sheet intended to show how the county arrived at the proposed request and that arrears and timing of collections affect how much must be levied now.

During the public hearing, residents criticized county spending and the courthouse financing. "Please never suggest that we sell our land," said Mike Dobish of Wood River, who described rising input costs for farmers and asked the board to "think about us before you vote on anything that will cost more." Ron Nitzel, who identified himself and provided a business address, questioned where surplus and other county funds had been allocated and asked why those monies were not used to lower taxpayers' bills.

Commissioner Gary urged using interest earned on bond proceeds and other reserves to buy down the courthouse bond payment and reduce this year—s levy. "What I'm talking about doing is taking that million and a half dollars and buying down the bond," he said, moving to apply $750,000 of bond interest to reduce the courthouse payment. Other commissioners and staff pushed back, noting legal and bond-agency constraints on how bond proceeds and related interest may be used. Kayla told the board that DA Davidson and the bond agents advised levying amounts needed to meet payment timing and that certain funds must remain available for bond requirements.

The buy-down motion failed on the floor (the motion to use $750,000 of bond interest did not carry). The board then voted to adopt the appropriations resolution and the property tax request as presented.

Staff also briefed the board on a new state reporting requirement that will print, on individual property tax statements, the percentage of a taxpayer—s bill used for public safety functions (county staff provided a form and supporting detail and invited commissioners to review the calculation). Kayla said the form lists items such as crime prevention, detention, firefighters, police, EMS, county attorneys and public defenders as included in the public safety percentage. The board received the briefing and did not vote on changes to that calculation at the meeting.

What comes next: The adopted property tax request will be reflected in the county—s tax statement process and the new public-safety percentage will appear on future tax bills as required by state legislation. The board adjourned after concluding the items on the agenda.

Sources and attributions: Quotes and figures in this story are drawn from the board—s public hearing and staff presentation; direct quotes are attributed to speakers as identified in the transcript.