Cherokee County Hearing From Residents on Property Taxes

Cherokee County has held its first public hearing on its maintenance and operations millage rate for fiscal year 2025, and two more are set for July 16.

County commissioners have advertised a M&O millage rate of 5.224 mills, up from the current rate of 4.954. This rate determines property taxes that go to the county’s general fund. Commissioners are scheduled to vote on the rate July 16, after the third public hearing.

If the advertised rate is approved, it would result in an increase in property tax revenues for the county’s general fund of 7.45% over the rollback rate.

Cherokee’s rollback M&O millage rate is 4.862 mills. This number is subject to changes in the tax digest.

The commissioners will additionally set two other millage rates determining property tax collections: one for fire service and one for the county’s parks bond.

One mill is equal to $1,000 of assessed value, after exemptions.

The county’s proposed fiscal year 2025 general fund budget is $167.1 million. Commissioners are scheduled to hold a public hearing and consider adopting the budget this fall.

The July 2 public hearing had one resident speak: Tom Hill, a member of the Cherokee County Regional Library Board and Friends of the Library. Hill asked commissioners for more funding for the library system to bring a self-checkout kiosk at Reinhardt University and to assist with operations.

On June 18, before commissioners decided which M&O rate to advertise, they were presented with five options by staff. The fifth option, 5.224 mills, was the highest of these.

Commissioners can set the rate at 5.224 mills or any number lower than that.

According to the county:

Option 1 would keep the rate at 4.954 mills, requiring the use of $10.4 million in reserves. Option 2 increases the rate to 5.014 mills and uses $9.4 million in reserves. Option 3 increases the rate to 5.073 mills, and uses $8.4 million in reserves. Option 4 offers a rate of 5.153 and uses $7 million in reserves.

The option with the rate at 5.224 mills would use $7 million in reserves, and would allow the funding for half of the 36 currently vacant positions within the Cherokee Sheriff’s Office.

“One of the biggest complaints I get is traffic enforcement,” Cherokee County Commission Chair Harry Johnston said. “When staffing is an issue, the traffic enforcement takes the brunt. Emergency calls for service take precedent.”

Options 1-4 would fund eight currently vacant CSO positions and offer a lower millage rate with the use of more reserves, according to the county.

According to the county, at the highest rates the commissioners are considering, a homeowner with a standard homestead exemption of $5,000 and a home value of $487,500 that has not changed in value since 2023 would expect to pay an additional $76.26 for the year.

Cherokee County has had a homestead freeze, or a “floating” homestead exemption available to qualifying homeowners since 2008. The homestead freeze offsets increases in property values for homeowners.

“The freeze is the biggest part of the need to increase the rates, as it is the primary revenue source for the county’s General Fund,” Johnston said. “To reduce the rate, we would need to eliminate a large portion of the vacant Sheriff’s Office positions and use a large portion of the county’s reserves. Looking into the future, keeping the rate flat now would force a higher increase next year. We are trying to avoid steep increases to property owners.”

Last year, Gov. Brian Kemp approved a one-time Homestead Tax Relief Grant that reduced assessed property values; there wasn’t one this year, so it won’t be reflected in your property tax bill this year.

Fire and parks bond millage rates

The county is considering a parks bond rate of 0.27 mills, down 0.049 from this year. The parks bond millage rate pays back the $90 million voter approved parks bond and is on a set schedule, according to the county.

Commissioners are also considering multiple options for the fire district tax. Cherokee County Fire and Emergency Services is requesting additional firefighters, including a fourth battalion chief in response to population growth and call volume. The department has also asked to hire a new fire safety educator.

Option 1 keeps the fire tax rate flat at 2.676 mills, and requires $1.4 million in reserves, according to the county. It eliminates all new positions requested by the fire department.

Option 2, with a fire rate of 2.825 mills, would use $720,000 in reserves. It allows for 10 requested positions, but would not staff the fourth battalion chief and would not include the request for an additional fire educator. Additionally, Option 2A would set the fire rate at 2.866 mills and require $500,000 in reserves, providing 13 requested firefighter positions and starting the fourth battalion chief in January 2025. The fire educator would not be included.

Option 3, with a rate of 2.888 mills, uses $500,000 in reserves and provides for 13 firefighter positions and the fourth battalion to start in October 2024. This option does not provide for the educator position.

Option 4 would set the rate at 2.941 mills and require no reserves, allowing for 13 requested positions to be funded, including the fire educator position. This option also includes the fourth battalion to be created in October 2024.

Options 2-4 would allow CCFES to have all fire engines to be staffed with at least three firefighters per shift and all ladder trucks to be staffed with at least four firefighters per shift, Capt. Michael Sims told the Tribune.

In 2024, Cherokee saw a tax digest increase of 6.63%, with 3.69% being from growth and 2.94% from inflation, according to a county report.

The county is holding two more public hearings, 11 a.m. and 6 p.m. July 16 in Cherokee Hall of the Cherokee County Administration Building, 1130 Bluffs Parkway in Canton.

For Cherokee County’s full millage rate presentation, visit tinyurl.com/m5mbvu6r.