Catoosa County school board adopts FY27 budget, sets millage at 15.75 mills

The Catoosa County Board of Education voted unanimously on July 16 to adopt the fiscal year 2027 tentative budget and a 15.75 millage rate after a public hearing featuring more than a dozen community speakers.

Superintendent Nicks framed the decision as a response to three recent state-driven costs he described as ‘‘large significant unfunded mandates’’ that together threaten the district’s reserves: a senior homestead tax exemption he cited as removing ‘‘2 and a half to $3,000,000’’ from the tax digest; a required private audit the district must now pay for; and a partially funded state employee bonus. Nicks said the board used reserves earlier in the year to soften a property-tax surge and that ‘‘by acting tonight, the board chooses certainty over uncertainty.’’

The superintendent’s presentation, and a subsequent staff budget briefing, detailed the district’s revenue and expense picture. Director Carter told the board the projected general fund revenue is ‘‘slightly over $149,000,000’’ with state funding accounting for roughly 60.27% and local funding about 39.73%. Projected FY27 general fund expenditures were listed at $144,309,663. The FY27 tentative budget was built using the 15.75 millage assumption, a 98% collection rate and a 2.5% county collection fee.

During the public-comment period, taxpayers raised objections to the proposed millage and pressed the board for alternative cuts or revenue plans. Craig Cross urged the board ‘‘not to raise the millage rate,’’ saying the increase would burden fixed-income households. Ruth Fant reviewed budget figures and called the proposal ‘‘misleading’’ to taxpayers; Nick Ware disputed some audit-cost figures on the record and said the state did not mandate the local bonus in the way it had been described. Other speakers urged efficiency reviews, supported an outside audit to find savings, or warned of the effect of higher taxes on low-income families.

Board members said they weighed those community concerns against the district’s fiscal outlook and legal duties. One member noted that the law requires boards to adopt a balanced budget, and several members said the combination of senior exemptions, mandated audits and partial state funding for bonuses would create a multi‑million‑dollar shortfall unless revenue was increased.

After the superintendent recommended adoption of the FY27 tentative budget and the 15.75 millage, the board moved, seconded and approved the recommendation by unanimous vote. The motion record shows the superintendent’s recommendation was the basis of the action; the meeting record did not include a named mover or seconder in the public transcript.

What happens next: the board completed the formal adoption at the July 16 meeting. Implementation steps mentioned in the hearing included continuing to monitor audit expenses and rebuilding undesignated reserves; no additional amendments were adopted at the meeting.

Sources: Superintendent Nicks and Director Carter presentations to the Catoosa County Board of Education and the July 16 public hearing record.