The City of Statesboro will “re-do” the three public hearings required by statute to increase property taxes after elected officials failed to comply with the law.
City officials were subject to backlash last week after neither the mayor nor any member of council appeared for the public hearing on the morning of September 10. Councilwoman Shari Barr was the only council member to attend the second meeting that day – on the evening of September 10.
The meeting was led by City Manager Charles Penny and other city staff who presented a powerpoint presentation on the ‘need’ for an increase in the city’s millage rate, which will result in a 25% tax increase.
Amid last week’s backlash, Barr posted on social media that the public hearings were an opportunity for the citizens to hear about what’s happening in the city.
“To be fair, these public hearings are for the public to hear the proposal & ask questions of staff. Mayor & Council hear millage rate proposals at Council meeting, & can hear from constituents at third hearing, which will be at our 3rd Tuesday monthly meeting, 5:30 next Tuesday, September 17,” Barr wrote.
But traditionally and under Georgia law, the hearings are required by law so that elected officials can hear feedback from concerned citizens, business owners, and other affected parties on various city matters.
The requirement for public hearings is so profound that it is found within Georgia’s Taxpayer Bill of Rights, which was approved by the Georgia General Assembly more than twenty-five years ago with the goal of protecting the voice of the citizens.
Specifically, the law requires that “the levying authority,” or the Mayor and Council – not the city manager – host the public hearings. In order for that requirement to be met, a quorum of council members must be present at all three hearings. Full code section available here.
Bulloch County resident Cassandra Mikell spoke at Tuesday’s (September 17) city council meeting to address the lack of compliance, referencing City Manager Charles Penny’s previous statements in conflict with the Taxpayer Bill of Rights.
“He stated Mayor and Council are not required to be here and that the actual public hearing would be held next Tuesday before the mayor and city council at 5:30 p.m. Mr. Penny’s presentation for the proposed increase is necessary, but so is the presence of a quorum of the actual levying authority – the mayor and city council – at all meetings. The ones who actually vote on the millage rate. Also important, like you did today, is calling the meeting and hearing to order. The Department of Revenue has stated that there is a requirement of a quorum of the levying authority present at all TABOR hearings. You have not met those requirements of TABOR hearings because at the first two alleged hearings, you did not have a quorum. No one even bothered to show up at the first supposed hearing and only one council person showed up at the second alleged hearing. If you want to get the City of Statesboro tax bills out by October 1, your only option is to pass the full rollback rate of 7.326 tonight. Otherwise, I will be forced to file an injunction on the city billing for the proposed increased millage rate of 9.125.”
The City said Wednesday:
Current Georgia Department of Revenue protocol requires that all three of the millage rate public hearings required under Georgia Code â‚´48-5-32.1 have a quorum (consisting of 3 city council members) for the tax digest to be certified at the state level and local property taxes to be collected. There was not a quorum of Statesboro City Council members present at the first two required public hearings for the 2024 millage rate. Accordingly, the City of Statesboro will hold an additional three public hearings to meet this requirement.Â
Two public hearings will be held on Thursday, September 26th at 12:00 P.M. and 6:00 P.M. The final public hearing will be held at 6:00 P.M. on Thursday, October 3rd in conjunction with a called meeting of the Mayor and Council to adopt the 2024Â millage rate.Â
The millage rate adopted during the September 17th City Council will be reconsidered for formal adoption during the final hearing on Thursday, October 3rd.Â
This tentative increase will result in a millage rate of 9.125 mills, an increase of 1.799 mills from the 2023 rate. As a result, the city will collect $2.120,519 more in taxes than it did in 2023, for a total of $10,045,560.
The proposed increase marks the second consecutive year the City of Statesboro has proposed an increase in the millage rate. Additionally, while the city did not increase the millage rate in 2019, 2020, 2021, or 2022, the city collected more money each year than it did in previous years. In 2019, the city was collecting $5.3 million property taxes compared to the expected $10.045 million anticipated in 2024.
The proposed tax increase for a home with a fair market value of $200,000 is approximately $140.32, and the proposed tax increase for a non-homestead property with a fair market value of $200,000 is approximately $143.92.
