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Ware County tax official says opting out of HB 581 would reduce assessor workload and keep FLOST eligibility
Summary
At a Jan. 30 public hearing, Tax Commissioner Roger Collins told the Ware County Board of Commissioners that opting out of House Bill 581 would avoid an extra layer of assessment tracking and, he said, would not forfeit eligibility for a future fractional local option sales tax (FLOST); the hearing closed with no formal decision.
WARE COUNTY, Ga. — At a public hearing Thursday evening, Tax Commissioner Roger Collins told the Ware County Board of Commissioners that the county'9s existing base-year ("freeze") homestead exemption makes House Bill 581 unnecessary for Ware and that opting out would spare assessors an added administrative burden.
Collins said Ware County already maintains frozen homestead values at the county, city and Board of Education levels, a setup he said began for the county after legislation passed in 2001 and took effect in 2002. "We would not have to track that fourth value and do the work that is unnecessary," he said, describing the practical effect of declining the statewide adjusted base-year option.
Why it matters: The decision affects how the county calculates taxable values for homeowners and how eligibility for a fractional local option sales tax (FLOST) is determined. Collins said he consulted state and association staff and reported that, under the way HB 581 and FLOST were described to him, the county could remain eligible for FLOST even if it opted out of the statewide adjusted base-year exemption.
Collins addressed circulating rumors directly, saying the suggestion that HB 581 would remove the personal property exemption "is not true." He also said FLOST, if enacted, could be structured as a half-penny or one-cent sales tax and that savings would apply broadly across property types. As an illustration he said, if FLOST were in effect under the scenario he described, a passed millage rate would have been about 6.96 instead of 11.736.
Commissioners asked clarifying questions. Chairman Elmer Thrift asked whether remaining in the statewide option would require the county to track separate school and frozen values; Collins confirmed it would. Commissioner Timmy Lucas asked about appraiser certification; Collins clarified that certification requires testing beyond routine training.
A Ware County employee, Beverly York, asked whether the county could still pursue FLOST if it opted out; Collins said yes and explained that the county and city would determine any revenue split and place the question on a referendum for voters.
There was no formal vote on whether to opt out of HB 581 at the hearing. Commissioner Leonard Burse moved to close the public hearing; Commissioner Timmy Lucas seconded and the motion passed unanimously. The hearing adjourned at 6:03 p.m. The minutes record a proposed approval date of June 9, 2025.
What happens next: The hearing provided public information and comment but did not record a policy decision; any formal action to opt out of HB 581 or to place FLOST before voters would require additional notices, hearings and, where applicable, a referendum or action by the commission.
