Department
Finance
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution setting proposed 2025 Millage Rates for the General Fund at X.XX mills in accordance with O.C.G.A. § 48-5-32.1(A)(9); 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 2025 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 2025 taxes pursuant to O.C.G.A. § 48-5-310, if it becomes necessary. (APPROVED AS AMENDED)
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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
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 2025 property tax billing process:
(1) Authorizing advertisement of the 2025 proposed millage rate for the General fund at a “to be determined” rate, with the final adopted rate to be determined later by the Board of Commissioners. The 2025 property tax digest is almost complete, but values not finalized as of the date of this agenda item submission. It is expected final values will be available and a recommended 2025 General fund millage rate will be forwarded to the Board for the June 18, 2025 meeting for discussion.
(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 public hearing dates, which may be 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 www.fultoncountyga.gov <http://www.fultoncountyga.gov>, or can be accessed via Zoom (web address later determined).
(3) Authorizing the Chairman of the Board of Commissioners to sign the Pending Appeals-For Properties Other Than Public Utilities for Tax Year 2025 form to allow the Digest to be submitted to the State of Georgia Department of Revenue.
(4) Authorizing the petitioning of Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2025 taxes pursuant to O.C.G.A. § 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 and would authorize scheduling two additional public hearings prior to adoption of the final 2025 General fund millage rate. This also authorizes, if necessary, the approval to obtain a temporary collection order for collecting 2025 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.
Community Impact:
Department Recommendation: Recommend approval to begin the legally required millage rate setting process.
Project Implications: Ensure the millage rate setting and tax billing timeline not encounter any delays.
Community Issues/Concerns:
Department Issues/Concerns: