Department
Finance
Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution authorizing the advertisement of the proposed 2021 millage rate for the General Fund at the ceiling of the calculated rollback rate of 9.33 mills, advertisement of the 5 year levy history for the General Fund, the required public hearing date; authorizing the Chairman to sign the Pending Appeals For Properties Other than Public Utilities form; and authorizing the County Attorney to petition the Superior Court of Fulton County for immediate and temporary collection of 2021 taxes if it becomes necessary. (APPROVED)
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.)
The Finance Department recommends approval of the Resolution to begin the property tax billing process:
(1) Authorizing advertisement of the 2021 millage rate for the General Fund at a maximum rate of 9.33, (the calculated rollback rate), with final 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 (August 18, 2021) for the calculated rollback rate of 9.33 mills. We recommend the public hearing be held in Assembly Hall and via video conferencing accessible via the Fulton County website at www.fultoncountyga.gov, or can be accessed via Zoom at https://zoom.us/webinar/register/WN_KGrsQGgeRD-PoqYvp6SshQ
(3) Authorizing the Chairman of Board of Commissioners to sign the Pending Appeals- For Properties Other Than Public Utilities for Tax Year 2021 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 2021 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. This action will establish the ceiling for the 2021 General Fund millage rate at 9.33 mils. The Board will approve a final rate, which may be lower than the rollback rate of 9.33, following the required public hearing.
As the rollback rate is anticipated to be the ceiling rate, no additional public hearings or advertisements of a tax increase would be required for 2021. This also authorizes, if necessary, the approval to obtain a temporary collection order for collecting 2021 taxes should tax appeals exceed the thresholds for parcel count and value in appeal digest could not be approved by the Revenue Commissioner, or other instances where the Digest or may not be approved or enforceable or collectable.