NAHUNTA — Tax Commissioner Pat Tompkins and Chief Appraiser Angela Keene want the citizens of Brantley County to understand their soon to be their tax assessment notices are estimates of taxes.
The reasoning is because of House Bill 581 and HB 92, related bills addressing property tax and homestead exemptions.
County Manager Joey Cason explained to commissioners there are two options.
“We have two options,” said Cason during the work session. “If we do not approve this rate, we will have to post what they paid in last year’s taxes, and then what the assessed amount would be for this year. Or, you have to go back and put the past year’s property taxes on the assessment notice.
“Basically, they both fall under the guidelines where you do not have to have three public hearings. If we were going to have a rate that’s higher than this proposed rate, then you would have to have three public hearings to state that you are raising taxes even though, technically, you aren’t raising taxes.”
According to the Tompkins and Keene, the 2025 Tax Assessment notices will contain the millage rate levied for the previous year and an estimate of ad valorem taxes.
The assessment notices will not contain the school bond or the fire tax, nor will they contain the garbage fee or the public safety user fee.
An estimate of taxes on the notice is not what a homeowners’ taxes will be for 2025. It is an estimate based on the previous year’s millage rate and the current property assessment for the levying or recommending authorities shown on the assessment notice.
HB 581, passed in 2024, established a statewide floating homestead exemption, effectively freezing property tax assessments for some homeowners. HB 92, passed in 2025, revises some provisions of HB 581, including the homestead exemption opt-out deadline, estimated roll-back rate, and Property Tax Relief Local Option Sales Tax eligibility.
To comply with HB 581 and HB 92, the 2025 Tax Assessment notices must contain either the estimated rollback rate for the current year of each levying or recommending authority [OCGA 48-5-306(b)(1)(l)(i)] OR the millage rate that was actually levied by or on behalf of such authority for the previous tax year, and an estimate of the amount of ad valorem taxes due for the assessed property based on such millage rate and the amount of the current assessment [OCGA 48-5306(b)(1)(l)(ii)].
According to County Manager Joey Cason, the estimated millage rate for the unincorporated could drop to 11.922 from 12.491 — a half mill reduction. The incorporated area could rise from 16.397 to 16.951.
“That is basically because the assessed values inside the incorporated areas has actually gone down, and so therefore that rate will go up,” Cason said.
A motion was made to approve and certify the placement of estimated millage rates for tax assessments during the May 8 meeting.. According to Cason, the approved motion ensures Brantley County states in compliance with the state.
