BOE Files Appeal, Passes Millage

“If you’re one of the wealthier school systems, you have to send that 5 mills up to the state for it to be redistributed to poorer school systems.”

The Fannin County Board of Education announced this week it will file an appeal for its equalized 100 percent digest assessment from the state. The announcement came during Tuesday’s workshop, which preceded the passing of the millage rate during a special called meeting.

According to the Georgia Department of Audits and Accounts (DOAA), the state establishes the equalized adjusted property tax digest for each county in the state and for the state as a whole by conducting ratio studies within each county. The assessment excludes all real and personal property excluded from taxation.

“The primary purpose for determining equalized adjusted property tax digests is to provide the State Board of Education and the Office of Planning and Budget with the data necessary for Quality Basic Education (QBE) calculations of the local 5 mill share and equalized grants for counties with low property tax bases,”

the DOAA website states. During this Tuesday’s special meeting, though, Superintendent Mark Henson explained the situation more lucidly.

“If you’re one of the wealthier school systems, “

he said,

“you have to send that 5 mills up to the state for it to be redistributed to poorer school systems.”

The sales ratio rate for Fannin County was 33.86. However, the state says it should be between 36 and 44 percent, Henson noted in the meeting. He also said that the assessors informed the BOE that the sales ratio would be around the necessary 36 percent. Henson explained the state conducted some sales studies after receiving the sales ratio information and were told Fannin under-valued its property. BOE Vice-Chair Steve Stanley further explained the situation.

“They (the state) have a field rep that comes out and goes over the study with you,”

he said,

“and the study that was sent to Atlanta with the field rep was within the 36-37 range. The disagreement, I think, that we’re having is that they’ve pulled certain types of sales out of that study that should’ve been included. There are some sales that are in question that they feel should’ve been included in that study and other issues too.”

Adding to this, Henson said that the low sales ratio number (33.86) means Fannin County will have to send $600,000 to Atlanta to be redistributed, which he said, is essentially retained.

“Mr. Simonds over at the county and the tax assessor,”

Henson said,

“felt like there is a very real reason to appeal.”

He assured the board the appeal process would not increase anyone’s property assessments.

Following the workshop, the board held a special called meeting to approve the millage rate. Prefacing the millage vote, Financial Director Susan Jackson briefly discussed the tax digest, explaining the discrepancy between the tax digest that was advertised and the digest that was supposed to be advertised. The 2011 percentage of net tax increases advertised was .44 and .32 for 2012. Conversely, according to Jackson, the percentages that should have been advertised were -.23 percent for 2011 and .99 percent for 2012. The discrepancy, however, did not change the amount of school taxes levied for 2012, which in both cases was $14,671,937 and since it was under 3 percent, did not need to be advertised. However, Henson said the board explained the situation in the interest of transparency.

The board then passed a millage rate of 12.9 and a rollback rate of 12.99.

“I feel we’re very fortunate to be sitting in the position we’re in,”

Chairwoman Sandra Mercier said,

“considering a lot of surrounding counties and school districts, but that does not mean we’re out of the woods. This time next year, we may be looking at some hard choices.”

See Millage data below