Johns Creek holds first public hearing on proposed 2024 millage rate

Johns Creek officials held the first public hearing on the proposed 2024 millage rate; Director Campbell presented the city's preliminary tax digest, explained how millage is calculated and outlined next steps before a final adoption.

Director Campbell told the council that assessed value is set at 40% of fair market value and that the tax digest grows either through reassessments or new growth. "The millage rate is levied against the tax digest by each of these taxing jurisdictions, namely the school board, the county, and the city," Campbell said, summarizing how the city's portion fits into the larger tax bill.

Campbell said the preliminary 2024 digest totals about $6.2 billion, an increase of roughly $284 million, or 4.8%, from 2023. She said $222 million of that increase came from reassessments and about $62 million from new growth. Campbell noted that the advertised millage remains 3.646 mills, and staff calculated a rollback rate of $3.516 per $1,000 of assessed value.

The director also reviewed historical context: the city held a 3.986-mill rate in 2021 and 2022, and in 2023 the council adopted a rollback that set the rate at 3.646 mills. She cautioned that the same millage can yield different revenue totals across years depending on the digest; as an example she said a 4.614-mill rate produced $17.1 million in 2009 but $14.8 million in 2013 under different digests. Campbell added that property tax collections make up about 29% of the city's general fund and fund public safety, administration and capital improvements.

Campbell told the audience that a second public hearing is scheduled later the same day at 6 p.m., and a third hearing is set for July 29 at 7 p.m., with planned adoption of the 2024 millage after the hearings. The chair opened the hearing, invited public comment and, after no one came forward, closed the hearing and adjourned the meeting.