Department
Finance
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution setting proposed 2023 Millage Rates for the General Fund at 9.3724 mills in accordance with O.C.G.A. § 48-5-32.1(A)(9); authorizing advertisement of the proposed General Fund millage rate of 9.3724 mills 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 the tax year 2023 to allow the Digest to be submitted to the State Department of Revenue; and Authorizing the County Attorney to petition the Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2023 taxes pursuant to O.C.G.A. § 48-5-310, if it becomes necessary. (APPROVED AS AMENDED)
body
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
Commission Districts Affected
All Districts ☒
District 1 ☐
District 2 ☐
District 3 ☐
District 4 ☐
District 5 ☐
District 6 ☐
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 begin the 2023 property tax billing process:
(1) Authorizing advertisement of the 2023 proposed millage rate for the General fund at 9.3724, with the final adopted rate to be determined later by the BOC.
(2) Authorizing the Director of Finance to advertise the five-year millage rate history (General fund only), including required notice of the date for the required public hearing. Also approves additional hearing dates, which may be necessary for adoption of a millage rate in excess of the calculated rollback rate. We recommend the public hearing(s) be held in Assembly Hall and via the Fulton County website at www.fultoncountyga.gov <http://www.fultoncountyga.gov>, or can be accessed via Zoom (web address to be determined).
(3) Authorizing the Chairman of the Board of Commissioners to sign the Pending Appeals-For Properties Other Than Public Utilities for Tax Year 2023 form to allow the digest to be submitted to the State Department of Revenue.
(4) Authorizing the petitioning of Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2023 taxes pursuant to O.C.G.A. Sec. 48-5-310, if it becomes necessary. This action will allow the Finance Director to advertise the 5-year millage rate history based on estimates received from the Tax Commissioner. The Board will approve a final adopted millage rate, following the required public hearing(s).
Should a higher than rollback rate be anticipated, this would require scheduling two additional public hearings prior to approval. This also authorizes, if necessary, the approval to obtain a temporary collection order for collecting 2023 taxes should tax appeals exceed the thresholds for parcel count and value in appeal or could not be approved by the Revenue Commissioner, or other instances where the Digest may not be approved or enforceable or collectable.