DeKalb County staff presented the countys 2025 millage-rate timeline and the new state-required estimated rollback-rate disclosure during the Committee of the Whole meeting on May 6.

The presentation by Mr. Sigler, identified in the meeting as "mister Sigler," explained the mechanics of the estimated rollback-rate calculation and listed the countys public hearing and certification deadlines. "So today, we're discussing the millage rate process for 2025, as well as some of the new requirements from state law," Sigler said as he opened the presentation.

The county's preliminary calculation showed an estimated rollback rate of 9.737 mills for 2025. Sigler walked commissioners through the inputs used in the calculation: the 2024 certified net digest, the net value added by reassessment of existing property, other net digest changes (for example, new construction and property sales), and the 2024 millage rate. He said the county used the preliminary 2025 digest figures provided by the Board of Tax Assessors to compute the estimate.

Why this matters: state law changes (cited in the presentation as HB 581, later amended by HB 92) require governing authorities to certify an estimated rollback rate and to print that estimate on the annual Notice of Current Assessment mailed to property owners. If the final adopted millage rate exceeds the certified estimate, the tax bill must include language informing taxpayers that their tax liability will increase relative to the estimate.

Sigler outlined the schedule the county plans to follow: a vote to certify the estimated rollback rate at the boards May 13 business meeting; a vote on tentative millage rates on May 29; public hearings, including a daytime hearing at the regular board meeting and an evening hearing starting between 6 and 7 p.m. on June 20; a possible third hearing in early July; and final adoption of millage rates in July so that property tax bills can be mailed on the planned August 15 schedule. "This whole timeline is predicated on us being able to mail the property taxes on 08/15," Sigler said.

Sigler said growth in the tax digest has slowed compared with recent years. He reported average gross digest growth of 9.4% for 2017 2024 and a projected 4.9% gross increase for 2025; net digest growth averaged 7.9% over that multi-year period and is projected at 4.7% for 2025. He told commissioners that slower real-estate market activity and lower new-development volume were among the possible explanations for the reduced growth rate.

Commissioners asked for copies of the materials. Commissioner Marita Davis Johnson asked for the certified 2024 digest and the preliminary 2025 digest; Sigler said the 2024 certified digest could be provided immediately and that the county would distribute the preliminary 2025 digest as it became available. Commissioners also discussed whether the tentative millage and advertising should be set by the CEO or approved by the governing authority; Sigler recommended bringing a tentative millage to the board for a vote before advertising to improve transparency and align with the new statutory language.

The board did not take a final vote on millage rates at the Committee of the Whole meeting. Commissioners were asked to take up certification of the estimated rollback rate at the May 13 business meeting so the county can meet the 15-day pre-postmark statutory timing for the annual notice of assessment. The administration noted the preliminary digest and supporting calculations would be circulated to commissioners prior to that meeting.

Ending: County staff will provide the preliminary 2025 digest and the full rollback-rate calculation to commissioners ahead of the May 13 meeting, when the county is scheduled to vote on certifying the estimated rollback rate. If the board certifies the estimate, the county will print it on the annual notices of assessment as required under state law.