Department
Finance
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution setting proposed 2026 Millage Rates for the General Fund at x.xx mills in accordance with O.C.G.A. § 48-5-32.1; authorizing advertisement of the proposed General Fund millage rate along with the five-year millage rate history and advertisement of the dates for the required public hearings; authorizing the Chairman of the Board of Commissioners to sign the Pending Appeals - For Properties Other Than Public Utilities for Tax Year 2026 to allow the Digest to be submitted to the State Department of Revenue.
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Requirement for Board Action (Cite specific Board policy, statute or code requirement)
O.C.G.A § 36-81-5; O.C.G.A. § 48-5-32; O.C.G.A. § 48-5-32.1 and O.C.G.A § 48-5-310
Strategic Priority Area related to this item (If yes, note strategic priority area below)
Open and Responsible Government
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Is this a purchasing item?
No
Summary & Background (First sentence includes Agency recommendation. Provide an executive summary of the action that gives an overview of the relevant details for the item.)
Scope of Work: Finance Department recommends approval of the Resolution to complete the 2026 millage rate and property tax billing process. The Board approved on July 15, 2026 agenda item 26-0396 approving a Temporary Collection Order filing with Superior Court of Fulton County to bill 2026 property taxes based on the 2025 millage rate and the noticed 2026 values for properties within Fulton County.
(1) Authorize advertisement of the 2026 proposed millage rate for the General fund at x.xx mils, with the final adopted rate approval scheduled for the October 7, 2026 meeting of the Board of Commissioners. The 2026 property tax digest values were completed September 8, 2026. Bills have been distributed by the Tax Commissioner per the Temporary Collection Order at a millage rate of x.xx.
(2) Authorize the Director of Finance to advertise the five-year millage rate history (General fund only), including required notice of the dates for the required special called public hearings on September 30, 2026 at both 10 a.m and 6 p.m, which are necessary for adoption of a millage rate in excess of the calculated rollback rate. We recommend the public hearings(s) be held in Assembly Hall and via the Fulton County website at <http://www.fultoncountyga.gov> <%3chttp://www.fultoncountyga.gov%3e>, or can be accessed via Zoom,
(3) Authorize the Chairman of the Board of Commissioners to sign the Pending Appeals-For Properties Other Than Public Utilities for Tax Year 2026 form to allow the Digest to be submitted to the State of Georgia Department of Revenue.
This process above will allow the County Tax Digest to be submitted to the Georgia Department of Revenue by mid-October for a target approval date by October 31, 2026. Depending on the decisions of other taxing jurisdictions, a revised tax bill would have a due date of December 31, 2026 for the City of Atlanta and January 15, 2027 for other entities.
Department Recommendation: Recommend approval to begin the 2026 formal millage rate setting and property tax digest billing process.
Project Implications: Ensure no further delays to the 2026 millage rate and property tax digest billing process.