Georgia House Bill 581

The Whitfield County Board of Education intends to opt out of the statewide adjusted base year ad valorem homestead exemption for the Whitfield County School District. All concerned citizens are invited to the public hearing on this matter, to be held at the Whitfield County Schools District Office, located at 3264 Cleveland Highway, Dalton, GA 30721, on January 16, 2025, at 6:00 p.m. Additional public hearings on this matter will also take place at the Whitfield County Schools District Office at 3264 Cleveland Highway, Dalton, GA 30721, on January 28, 2025, at noon and February 5, 2025, at 6:00 p.m.

_______________________________________________________________________________________

DALTON, GA — The Whitfield County Board of Education today announces its intention to opt out of the statewide adjusted base year ad valorem homestead exemption for the Whitfield County School District. This decision comes as the district is operating under a temporary tax digest, which makes it crucial to ensure adequate funding for the education of all students in Whitfield County.

Under the adjusted base year ad valorem homestead exemption, property tax assessments for eligible residential properties are capped at increases no greater than the inflation rate, as determined by the commissioner of the Georgia Department of Revenue, unless the property is sold or significantly improved during the year. While this exemption aims to protect taxpayers from rapid increases in property taxes due to market conditions, it also restricts the ability of local school districts to generate needed revenue to fund essential services.

Whitfield County is operating under a temporary tax digest, which directly impacts the school district’s ability to plan and allocate resources effectively. Opting out of this exemption is essential to maintaining financial stability, as it allows the district to generate the necessary revenue to meet critical needs. These include providing competitive salaries and benefits to attract and retain qualified educators, maintaining manageable class sizes, ensuring access to modern educational resources and addressing facility and operational costs.

The Whitfield County Board of Education is committed to being strong fiscal stewards while delivering a high-quality education. This decision highlights the need to prioritize funding stability to continue serving the diverse needs of students and families across the county.

All concerned citizens are invited to the public hearing on this matter to be held at the Whitfield County District Office, located at 3264 Cleveland Highway, Dalton, GA 30721, on January 16, 2025, at 6:00 p.m. Additional public hearings on this matter will also take place at the Whitfield County Schools District Office at 3264 Cleveland Highway, Dalton, GA 30721, on January 28, 2025 at noon and February 5, 2025 at 6:00 p.m.

Understanding the Decision: Supporting the Future of Education in Whitfield County

No Impact on Existing Homestead Exemptions

Opting out of Georgia House Bill (HB) 581 will not affect any existing homestead exemptions. Homeowners will continue to receive the same exemptions, ensuring continued tax relief while allowing us to maintain financial stability.

Preserving Local Control Amidst Instability

Whitfield County is currently operating under an unprecedented temporary tax digest, creating additional instability in our local revenue system. If we opt into the statewide exemption outlined in HB 581, we will be tied to this temporary tax digest, further limiting our ability to manage revenue effectively at the local level.

Additionally, HB 581 delegates the determination of the annual inflation rate adjustment to the State Revenue Commissioner, without specifying which inflationary metrics will be used. By opting out, we retain local control over key decisions, ensuring that our district can adjust as needed to meet the financial demands of our schools without being subject to uncertain, state-determined inflation adjustments.

Ensuring Sustainable Funding

Local funding makes up approximately 31% of our district’s budget and directly supports essential services critical to our students' success. A stable and predictable source of revenue is necessary to:

• Operational Excellence: Maintain safe, inclusive, and modern learning environments for all students.
• Teacher and Staff Retention: Offer competitive salaries and benefits to attract and retain top-tier educators and staff.
• Class Size Management: Ensure smaller class sizes for personalized learning and better student outcomes.
• Resource Availability: Provide up-to-date technology, curriculum materials, and modernized facilities.

Opting out of the statewide exemption ensures that we can continue delivering these vital services, supporting both our students and the broader community. 

A Commitment to Responsible Stewardship

We are committed to being good stewards of taxpayers’ money by making prudent financial decisions that serve the best interests of our students and the community. This means carefully balancing the need for sustainable funding with our responsibility to manage resources effectively and transparently.

Opting out is a proactive step to safeguard our financial stability, maintain local control and ensure that Whitfield County Schools remain well-equipped to deliver a high-quality education for years to come.

Thank you for your continued support and partnership in prioritizing the future of education in Whitfield County. Together, we can build a strong, stable foundation for the success of our students and our community.