Johns Creek holds second public hearing on FY2026 millage; advertised rates unchanged

Johns Creek held the second of three public hearings on the proposed fiscal year 2026 millage rate, during which the finance director presented estimated tax-digest figures and confirmed the city's advertised maintenance-and-operations (M&O) rate remains unchanged at 3.492 mills.

Director Hora, the city's finance director, told the council the presentation was based on unofficial figures because Fulton County had not yet provided the detailed preliminary tax digest. "The numbers that you will see on later slides in this presentation are all estimates," Hora said, adding that the city will not set the millage rate at this hearing.

The director explained how property taxes are calculated, saying Fulton County assesses all real and personal property and sets assessed value at 40% of fair market value. She said the city's estimated net tax digest is $6,580,000,000, an estimated increase of $190,000,000 (2.15%) over 2025, which staff split into an estimated $158,000,000 from reassessment and $32,000,000 from new growth. Hora emphasized these are provisional figures pending the county's final digest.

Hora also reviewed the current millage breakdown, noting the school millage (17.080) is the largest component, followed by the county (8.870) and county bond (0.169); the city's M&O portion is 3.492 and the city bond portion is 0.250. "The city's combined M&O and bond millage is a small sliver compared to the school and county portions," she said.

Staff described the advertised M&O rate of 3.492 as the maximum the council could adopt without re-advertising and restarting the hearing process. Hora gave the estimated rollback rate for M&O as 3.470 and the parks bond rollback estimate as 0.248, but said both figures are estimates because exemptions and final digest data are not yet available.

Council members asked for clarifications about numbers shown in the presentation. One council member asked, "I thought did you say you're estimating us have the growth of 32,000,000?" and noted that the prior budget was based on an estimated $100,000,000 of total growth. Hora and staff responded that the $190,000,000 is the gross digest estimate staff received unofficially and that they allocated it between reassessment and new growth using historical patterns; staff warned the final numbers could change when the county issues the digest.

Staff also discussed the new state floating homestead exemption and said Fulton County will compare the county and state exemptions and apply whichever is most advantageous to the property owner. Staff characterized the net effect as uncertain and probably modest.

The mayor opened the public comment period for the hearing and invited attendees to speak; no members of the public came forward at either the earlier morning hearing or the evening session. The council will hold the third and final required hearing on July 27 at 7 p.m., when it is scheduled to vote to adopt the FY2026 millage rates.

What happens next: the council will consider the final digest when Fulton County issues it and may adopt a rate up to the advertised 3.492 mills at the July 27 vote, or take other action consistent with procedural requirements and any new digest data.