The Cherokee County Board of Commissioners voted Tuesday to advertise a millage rate of 5.528, down from 5.680 last year, with the use of $500,000 in reserves to support its general fund for the upcoming year.
The advertised rate of 5.528 would mean a slight .82 percent increase in taxes for property owners.
The plan adopted includes a 3 percent cost of living raise for county employees.
Cooper said although a full rollback calls for a property tax rate of 5.483 mills, he was confident that if the county advertised a higher rate, they could reduce the budget before the final millage is adopted next month and avoid raising taxes.
While an official rate has not been set, the county is required to advertise its proposed rate and will hold three public hearings before approving the final millage rate.
“Under the law if you do not roll back the millage rate to offset what we refer to existing properties or inflation, then you must advertise a tax increase,” Cooper said. “Although we are showing a decrease in the property tax rates for the general fund, we still must, if we do not provide a full rollback, advertise for three public hearings and a tax increase.”
Those meetings are scheduled for June 20 at 6 p.m. and July 18 at 11 a.m. and 6 p.m.
Cooper said the proposed 2018 zero-based budget is about $85 million and the major change is that the county will be using $4 million in reserves to pay down the principal balance of the Resource Recovery Development Authority bonds for the Ball Ground Recycling project, reducing the bond debt to $9.2 million.
Cooper said according to the latest tax digest, home values in the county increased by 8.58 percent before appeals.
Major changes to the general fund, Cooper said, include 15 new full time positions with public safety, a new maintenance position, vehicle and custodial services with facilities management, and salary increases and new equipment for the public works department.
The county manager said changes to the fire fund included the addition of the Canton Fire Department through the consolidation that occurred last year and the hire of 16 new fire department and EMS positions.
“We have asked them to cover the EMS due to the additional personnel and operations through the fire district fund and they believe they can do that comfortably with a use of some of their reserves,” he said. “Also with a COLA of 3 percent, we have a total of 9.8 percent increase to their budget.”
Cooper said of the $526.05, which is what the average homeowner would pay in taxes for the 2018 fiscal year with the proposed budget and 3 percent COLA, more than half of property taxes from residents would go toward law enforcement and judicial services.
The proposed millage rate to be advertised would include 5.528 mills for the general fund. Additionally, they are expected to set rates of 3.298 mills for the fire fund and 0.581 mills for the parks bond, which means a total rate of 9.407 mills.
“In years past, we have always came in conservatively and it gave us opportunity for clerical confirmation and it gave us the opportunity to sharpen the pencil,” said Commissioner Scott Gordon. “With the dates and timing and announcements, it wouldn’t let us go back and correct an error, so I would almost rather under promise than over deliver as we’ve done in years past. Mr. Cooper has made it very clear that it is his intent to work very hard to do the full rollback. I’ve asked him to do what we need to do that as well and I would love to see it happen.”
Chairman Buzz Ahrens said the term “rollback” was a bad concept in his eyes.
“If you roll back your inflationary increases year on year and you actually incur real inflationary increases in your cost, you are digging a hole,” he said. “I have much less of a hang up of getting a full rollback. My concern is getting the full resources that we need to do the job that you all are asked to do.”
