White County Board of Commissioners
Third Public Presentation Millage Rate for Tax Year 2008
July 31, 2008 10:00 a.m.
Setting the millage rate is the last step in the “Budget
Process”
FY 2009 Budget Synopsis
• FY 2009 started with $15,249,127 in Gen Fund Departmental Requests
• Final Approved FY 2009 Budget $14,211,434• Only 3% total increase over FY 2008 Budget• New Budget includes no new positions, 12% increase in
insurance, 100% increase for Fuel, limited capital, freeze on filling vacant positions-as necessary basis
• Some departments had budget decreases
What is a Millage Rate?
• Is the multiplier (rate) used to calculate tax levied. Tax is calculated by dollar per thousand in assessed value x millage rate
• Fair market value is determined by the White County Tax Assessors Office
• Property taxed on 40% of value
Components of White County Millage rate
• State of Georgia• County Government (only portion controlled
by elected Commission)• School Board (set by school board, but
adopted by Commission)• School Bond
White County Millage Rates10 Year History-County Portion Only
6.9
4.94.49 4.48
6.86 6.8
8.24 8.19 8.19 8.19 8.19
9.19
0
1
2
3
4
5
6
7
8
9
10
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
2007-2008 Millage Comparison
20072007 % of % of totaltotal
20082008 % of % of totaltotal
CountyCounty .00819.00819 36.11%36.11% .00919.00919 37.62%37.62%
StateState .00025.00025 1.10%1.10% .00025.00025 1.02%1.02%
School School BondBond
.00034.0003400
1.50%1.50% .00033.0003399
1.39%1.39%
SchoolSchool .01390.0139000
61.29%61.29% .01465.0146500
59.97%59.97%
TotalTotal .02268.02268 100%100% .02442.0244299
100%100%
Impact on Average Homeowner
Tax Year Tax Year
20072007Tax Year Tax Year
20082008
Value of HomeValue of Home $160,000$160,000 $160,000$160,000
40% 40% $ 64,000$ 64,000 $ 64,000$ 64,000
Less Less Homestead/HTRHomestead/HTRGG
-$10,000-$10,000 -$10,000-$10,000
Total MillageTotal Millage 22.68 22.68 24.429 24.429
TaxTax $1,224.72$1,224.72 $1,319.17$1,319.17
Allocation of Tax dollars
Tax YearTax Year StateState CountyCounty SchoolSchool
BoardBoardSchoolSchool
BondBondTotalTotal
20072007 $13.50$13.50 $442.26$442.26 $750.60$750.60 $18.36$18.36 $1,224.7$1,224.722
20082008 $13.50 $496.26 $791.10 $18.31 $1,319.17
Where Does the Money Go?
ServicesServices %% CostCost
Public SafetyPublic Safety 42.10%42.10% $208.93$208.93
General Gov’tGeneral Gov’t 23.03%23.03% $114.29$114.29
JudicialJudicial 10.15%10.15% $50.37$50.37
Culture & RecreationCulture & Recreation 8.62%8.62% $42.78$42.78
Public WorksPublic Works 8.69%8.69% $43.12$43.12
Health/WelfareHealth/Welfare 2.42%2.42% $12.01$12.01
AgricultureAgriculture .61%.61% $3.03$3.03
HousingHousing & Development& Development 4.38%4.38% $21.74$21.74
TotalTotal 100%100% $496.26$496.26
Tax LevyCounty 37.62% $9,539,220
State 1.02% $259,500
School Bond 1.39% $351,882
School Board 59.97% $15,206,700
Total Tax Levy 100% $25,357,302
Ad-Valorem Tax as % of Revenue
67%
15%
7%
3%3%2%2%
Ad Valorem TaxesLOSTOther taxesFinesCharges for ServicesLicenses/PermitsOther Sources
% of Total Revenue $14,211,434
Conclusion
$9,539,220 in Property Tax will provide 67.12% of General Fund revenue for
FY 2009.
Questions/Comments
