Clarke County board reviews final FY27 budget and hears millage presentation ahead of vote

The Clarke County School Board on June 10 reviewed a final FY27 budget and held the last millage-rate hearing before a scheduled vote the following day.

The district’s budget presenter said the plan focuses on pay and benefits—which account for roughly 86% of the district’s spending—to improve recruitment and retention. Initiatives highlighted included extending salary tables, offering long-term disability insurance districtwide, a $500 midyear retention supplement paid from district funds, and targeted special-education retention supplements of $5,000 for adaptive positions and $3,000 for interrelated positions. "Keeping in mind that 86% of our budget is salary and benefits," the presenter said, framing those items as the primary cost drivers.

The presenter gave a tentative budget summary showing a beginning fund balance of $51.5 million, estimated revenues a little over $264 million and estimated expenditures about $263 million—a 3.15% increase from the prior year—and reported roughly $1.1 million in revenues over expenditures. That leaves a projected ending fund balance of about $52.6 million, which the presenter described as "a little over 20% of our total expenditures." He noted that Senate Bill 33 increases a statutory reserve threshold from 15% to 25%, a change the board said will factor into FY28 planning.

On millage, the presenter reviewed recent history and reassessment effects. The board set a tentative mill rate of 18.8 mills on May 14; reassessments increased values by about 4.25%, which triggered the hearings. The presenter said the rollback rate would have been roughly 18.033 mills and that rolling back to that level would have reduced fund balance by about $5 million. He also noted total digest growth of about 6.26%, with roughly 2% attributable to newly added properties. "One mill in Clarke County for the school district is about $8.5 million," the presenter said, and he estimated property taxes provide roughly 55% of the district’s revenue.

Using a $400,000 house as an example, the presenter explained homeowner impacts of mill changes: a 0.1-mill reduction would lower annual tax liability by about $16 on that example, and larger reductions scale proportionally; returning fully to rollback levels would yield larger homeowner savings but at the cost of drawing down district reserves. He emphasized the need for reserves because of unfunded state mandates and rising costs such as health insurance and teacher retirement, and said the district currently holds about two-and-a-half months of reserves (guidance typically calls for three months).

Board members requested additional briefings to help plan for the statutory changes. Mark Evans asked that the tax commissioner and county assessor be invited in December to explain how Senate Bill 33 will affect assessed values and exemptions and the presenter agreed to arrange that session. Board members also discussed a voter-funded local revenue source referenced during the meeting as "sply 7," which the presenter said would be the likely funding source for major capital projects such as the preliminary work on "West Bro." Members noted that the referenced sply proceeds can be used for capital projects but not for maintenance or day-to-day general fund operations.

No members of the public signed up to speak during the public participation portion. The board adjourned after the presentation; final budget approval and the millage decision were scheduled for the board’s meeting the next day.

The meeting record shows the board made and passed a motion to adopt the agenda at the start of the session and later a motion to adjourn; formal votes on the FY27 budget and the millage rate were not taken at this meeting and are scheduled for the next meeting.