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Dalton Public Schools
The
City of Dalton Board of Education
does hereby announce that the millage rate will be set at the regular board meeting to be held in the Council Chambers at Dalton City Hall, 300 West Waugh Street, Dalton, GA on Monday, September 12, 2016 at 6:30 pm. Pursuant to the requirements of. C.G.A. 48-5-32, the Board of Education does here publish the following presentation of the current year’s tax digest and levy, along with the history of the tax digest and levy for the past five years.
CITY OF DALTON BOARD OF EDUCATION CURRENT 2016 TAX DIGEST AND FIVE YEAR HISTORY OF LEVY
Tax digest amounts represent 100% assessed valuation. The net levy represents the amount billed and not the amount collected.
The above totals are subject to some revisions due to properties that are under appeal.. C.G.A. 48-5-311 requires temporary tax bills based on 85% of the year’s assessed valuation or the taxpayers' return value, whichever is greater.
$6,666,051 was added to the 2016 Tax Digest by reassessment.
Source: Whitfield County Board of Tax Assessors
Dalton Public Schools To Increase Taxes While Using the Same Millage Rate
The Dalton Board of Education has tentatively approved to continue with the millage rate of 8.20 mills. This would be the third consecutive year with the same millage rate. Since reassessments of existing real property increased by $6.7 million or 0.20%, it is considered a property tax increase when the board continues using the same millage rate. In fiscal year 2005 the millage was 8.70 mills, and since that time the board has decreased the millage rate in an attempt to be sensitive to the financial needs of the tax payers while appropriately funding the school district. Dalton’s Board of Education held the millage rate of 7.845 mills for six years from fiscal year 2009 through 2014 during the difficult economic times of that recession. During that six year period property values in the community declined 8 percent, while exemptions increased 23 percent reducing local property tax revenue by 10 percent for the school district. At the same time, the number of students being educated by Dalton Public Schools has grown 14 percent. The board responded to these challenges by reducing expenditures by nearly 13% in all areas of the school district that included positions, salaries, benefits, student transportation and materials and supplies in the classroom and throughout the system. This resulted in larger class sizes, reduced program offerings, and overall less spending per student. In fiscal year 2015, the board approved an increase to the millage rate of 0.355 mills, increasing it from 7.845 to the current millage rate of 8.20 mills. Since average residential property values are still 11 percent below the 2009 level, homeowners are likely to pay less school property taxes today with a millage rate of 8.20 mills compared with 2009 school property taxes with a lower millage rate of 7.845 mills and higher property values.
Maintaining the millage rate of 8.20 mills funds the fiscal year 2017 budget that restores the addition of two student days to the school calendar and four staff days to their work year. Additionally, instructional and supporting positions were added to address the district’s growing student enrollment and program needs of Dalton Public Schools' students. In spite of these increases, the budgeted per pupil spending levels for fiscal year 2017 remain lower than fiscal year 2009 due to the structural expenditure reductions made b the suerintendent and board since that time.
The certified digest is lower than what was estimated during the fiscal year 2017 budget process. Staff assumed real and personal property would show a 1.5 percent growth, when it actually had a 1.5 percent decline. The district could be short $584,000 in the property tax revenue budget line. Personal property values had the largest decrease of $74.0 million or 4.8 percent in values which is reduction of property tax revenue of $606,400. Real property increased in value by $19.2 million or 0.9 percent which means property tax revenue would be $157,000 more due to the increase in values. Last year real property increased by $29.9 million or 1.4ercent.
Motor vehicles property tax is shifting from an annually paid ad valorem tax to the one time title tax. Last year, the motor vehicle ad valorem portion of the tax digest had a 30 percent reduction, and this year’s reduction is 23 percent or $194,000 in motor vehicle property tax revenue. Property tax exemptions decreased by $15.5 million or 4.8 percent which increases property tax revenue by $127,000.
