City Council Sets Rollback Millage Rate With No Tax Increase
Tuesday, November 12th, 2024
The Dalton Mayor and Council voted to adopt the full rollback millage rate for 2024's property tax collections at a special called meeting Tuesday evening. Because the Council adopted the rollback rate, there will be no property tax revenue increase.
The Council voted 3-0 to set the rollback millage rate of 1.841 mills. Councilmember Tyree Goodlett was not present and Mayor Annalee Sams typically only votes in the event of a tie.
The Council initially considered holding the millage rate at its 2023 level due to a lack of confidence in the temporary tax digest in Whitfield County that may or may not reflect fair market values. After the initial digest was issued earlier this year, the tax commissioner refused to certify the tax digest. The Whitfield County Superior Court has issued a collection order based on the temporary tax digest. Due to the lack of confidence in the temporary tax digest, the City of Dalton Mayor and Council studied keeping the millage rate the same. If the temporary tax digest were to remain in place, that would have accounted for a 5% increase in property tax collections, or approximately $300,000. The City held two public hearings on the tax increase on November 5th.
The Council ultimately decided to adopt the full rollback rate which would result in a decrease in overall property tax collections of approximately $122,000 if the current temporary tax digest remains in pace. However, City leaders point to other revenue sources that could make up the difference without increasing the tax bill for City property owners.
"When we advertised our initial anticipated tax increase... we did it on the premise that we’re very concerned… we have no confidence to put it plain in the digest as it is. We expressed that very clearly," Mayor Annalee Sams said after Tuesday's vote. "With all of that said, you have to ask yourself is it worth it to not do a roll back. Our revenues are always fluid, and there’s a lot we’re looking at. Sales tax revenues have been significantly higher than they have in years past, hotel-motel tax, (and) all of those things where we have other revenue opportunities other than just property tax. So... we were comfortable doing the rollback, and we think that this is the right thing for the taxpayer."
With the adoption of the rollback rate, Dalton homeowners can anticipate a City property tax bill that is similar to last year's. Over the past 21 years, the City of Dalton has only had one property tax increase. Tuesday's vote is the 11th time in the last 21 years that the City has adopted the full rollback millage rate. The Council reduced the millage rate below the rollback rate in 9 of the other 10 years during that period.
