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Habersham County commissioners adopt FY2026 budget, then set 2025 millage rates

The budget and tax rates the county board approved this summer will set spending levels and property tax bills for Habersham County residents.

By NEGA Brief Newsroom
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August 27, 2025: 2025 Tax Levy Resolution adopting Habersham County Schools millage rate of 9.122 and authorizing Chairman to sign PT-35 forms for transmittal to Georgia Department of Revenue

At a glance

What this means now

Where it stands

In August, the board set the 2025 property tax rates funding that budget: a 3-2 vote approved the General Fund M&O millage rate at 11.272, and a 3-2 vote set the Hospital Debt Fund-Bonds rate at 1.129 and the Emergency Medical Services rate at 1.275. On August 27, commissioners voted 3-1 to adopt the Tax Levy Resolution setting the Habersham County Schools millage rate at 9.122 and authorizing the Chairman to sign the digest paperwork sent to the state.

The story

The Board of Commissioners opened the FY2026 budget process at a February planning retreat, where the Financial Administrator presented a financial update and budget goals, stating the county was striving for a balanced budget without a millage increase.

Sources1 Financial UpdateMinutes for BOC 02.13.25 Planning RetreatMeeting4882_9 Minutes for BOC 02.13.25 Planning Retreat.pdf

In May, a resident spoke against rolling back the millage rate, calling it irresponsible; a related agenda item to set an estimated tax roll-back rate for assessment notices was removed from that meeting's agenda before any vote.

SourcesMeeting4830_7 Minutes 05.19.25 BOC Regular Meeting.pdfMeeting4830_0 Agenda for 05.19.25 BOC Meeting.pdf16 Executive Summary Form Est Rollback Rate

At a June 16 work session, staff reviewed budget figures and commissioners debated a proposed 3.5% employee salary increase. That evening the board voted 5-0 to use the previous year's millage rate as the estimated rollback rate for tax assessment notices under HB 581, and scheduled special called meetings on June 23 and June 30 for the budget's first and second readings.

SourcesMinutes for 06.16.25 BOC Work SessionMeeting5085_4 Minutes for 06.16.25 BOC Work Session.pdfMeeting4831_5 Minutes for 06.16.25 BOC Meeting.pdfMinutes for 06.16.25 BOC Meeting

After a first reading and public hearing on June 23, the board held a second hearing on June 30 and voted 4-1 to adopt Resolution 2025-06-003, setting the FY2026 General Fund at $40,883,429 and total county funds at $80,366,107. The same night, commissioners voted 4-1 to approve Resolution 2025-06-004 amending the county fee schedule for FY2026.

SourcesMeeting5086_6 Minutes for June 23- 2025 BOC Special Called Meeting.pdfMeeting5087_7 Minutes for 06.30.25 BOC Special Called Meeting.pdf

In August, the board set the 2025 property tax rates funding that budget: a 3-2 vote approved the General Fund M&O millage rate at 11.272, and a 3-2 vote set the Hospital Debt Fund-Bonds rate at 1.129 and the Emergency Medical Services rate at 1.275. On August 27, commissioners voted 3-1 to adopt the Tax Levy Resolution setting the Habersham County Schools millage rate at 9.122 and authorizing the Chairman to sign the digest paperwork sent to the state.

SourcesMeeting4833_8 Minutes for 08.18.25 BOC Meeting Final.pdfMinutes for 08.18.25 BOC Meeting FinalMinutes for 08.27.25 BOC Special Called Meeting. pdfMeeting5149_9 Minutes for 08.27.25 BOC Special Called Meeting. pdf.pdf

What happened

How this issue got here

Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.

Appeared on agenda
proposed

Estimated Rollback Rate (ERBR) for 2025 Tax Assessment Notices under HB581

To get Board approval of an Estimated Rollback Rate for Tax Assessment Notices to meet the requirements of the new HB581

Discussed
discussed

FY2026 employee salary increase (3.5% proposed, debate over reducing to fund other items)

the budget is balanced with a 3.5% salary increase for employees starting mid fiscal year in January 2026

Appeared on agenda
proposed

FY 2026 Budget discussion

Discussion on FY 2026 Budget

Discussed
discussed

Employee salary increase for FY2026 (3.5% mid-year raise debate)

the budget is balanced with a 3.5% salary increase for employees starting mid fiscal year in January 2026

Approved
confirmed

Using previous year's millage rate as estimated rollback rate for tax assessment notices under HB 581

Consider/Approve Using Previous Years Millage Rate as Estimated Rollback Rate for Tax Assessment Notices in Compliance with HB 581

Appeared on agenda
proposed

FY2026 budget second public hearing and adoption at June 30 special called meeting

A Special Called Meeting of the Habersham County Board of Commission will be held for the purpose of presenting the proposed Fiscal Year 2026 Budget

Appeared on agenda
proposed

Using previous year's millage rate as estimated rollback rate on tax assessment notices under HB 581

Consider/Approve Using Previous Years Millage Rate as Estimated Rollback Rate for Tax Assessment Notices in Compliance with HB 581

Discussed
discussed

FY2026 budget presentation and public hearings schedule (June 23 and June 30 special called meetings)

The proposed Fiscal Year 2026 Budget will be presented and a public hearing will be held during a special called meeting

Appeared on agenda
proposed

FY2026 budget presentation and first public hearing at June 23 special called meeting

The proposed Fiscal Year 2026 Budget will be presented and a public hearing will be held during a special called meeting

Approved
confirmed

Using previous year's millage rate as estimated rollback rate for tax assessment notices under HB 581

Consider/Approve Using Previous Years Millage Rate as Estimated Rollback Rate for Tax Assessment Notices in Compliance with HB 581

Discussed
discussed

FY2026 general fund and total county budget review

cut these requests to $40.8 million, which reduced the increase to only 4.04% over FY 2025

Appeared on agenda
proposed

FY2026 Budget Adjustment Resolution

Motion to approve the FY2026 Budget Adjustment Resolution.

Discussed
discussed

Public comment opposing rolling back the millage rate

he feels that doing so would be irresponsible and reckless

mentioned
unknown

Estimated Tax Roll-Back Rate for Assessment Notices removed from agenda

removing item “m. Consider/Approve Estimated Tax Roll-Back Rate for Assessment Notices” from the agenda

Appeared on agenda
proposed

Estimated Tax Roll-Back Rate for Assessment Notices

Consider/Approve Estimated Tax Roll-Back Rate for Assessment Notices

Appeared on agenda
proposed

Approval of Estimated Rollback Rate (ERBR) for 2025 Tax Assessment Notices under HB581

SUBJECT: Approval of Estimated Rollback Rate for Tax Notices

Discussed
discussed

Public comment on the FY2026 budget

Bruce Palmer: Fiscal Year 2026 Budget

Discussed
discussed

FY2026 budget process, timeline, and objective of a balanced budget without a millage rate increase

We are striving for a balanced budget without a millage increase for FY2026.

Discussed
discussed

Financial update, SPLOST fund financial status, and FY budget process & goals presentation

1. Financial Update a. Financial Update Kiani Holden, Financial Administrator

Discussed
discussed

FY2026 budget process and goals

Budget Process & Goals Kiani Holden, Financial Administrator

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