Public PK-12 School District in Dalton, Georgia

Dalton Public Schools News

Dalton Public Schools Property Taxes

The Dalton Board of Education has tentatively approved to reduce the operating millage rate to 7.95 mills from 8.095. This would be the second consecutive year to reduce the operating millage rate which was at 8.20 mills in the 2020 year.

The digest shows growth of 14.67 percent. Fourteen percent growth is the highest change in property values in one year for Dalton when looking back over the last 20 years. During the housing bubble in 2007 and 2008, City of Dalton property values grew 7 percent in both those years. By reducing the millage rate to 7.95 mills, change in city school taxes is 12.61 percent or $3.6 million in tax revenue for the school district.

The board approved a $90 million fiscal year 2023 General Fund budget. Budgeted expenditures exceeded the budgeted revenues of $85.8 million by $4.2 million. The school district would use $4.2 million of the available fund balance for the operation of the school district for the next year. Even though property values have increased substantially, once potential appeals of the new property values have been accounted for, the school district anticipates that property tax revenue may be $2.2 million better than the fiscal year 2023 budget which would result in using $2 million of the fund balance to operate the school district.

The improved property tax revenue and preserving the available fund balance will become financially critical in the future fiscal year 2024. During the 2021, 2022 and 2023 school years, the district received one-time federal funds in response to the novel coronavirus pandemic. Those funds will expire in fiscal year 2024. Dalton Public Schools used those funds for new instructional positions and supporting school personnel in fiscal years 2022 and 2023. These federal funds were also used in technology, social and emotional well-being, and remediation. The administration is calculating about $3.7 million of the federal expenditures will need to be absorbed into the General Fund in fiscal year 2024.

The City of Dalton property owners will also see a reduction in the debt service millage rate to .53 mills from 0.57 mills as a result of the increase in property values. The debt service millage is for the General Obligation Bond approved by the voters in November 2017 for the new Hammond Creek Middle School. Hammond Creek Middle School for 6th and 7th grade students, in conjunction with a grade configuration change, helped to reduce the large enrollment at the secondary level schools.

Historically, the school millage was 8.70 mills in 2005. At that time the board was able to decrease the millage rate over a four-year period to 7.845 mills. The board held the millage rate at 7.845 mills for six years during the previous recession even though the number of students being educated by Dalton Public Schools grew by 14 percent. In fiscal year 2015, the board approved to increase the millage to the rate of 8.20 mills as it took steps in restoring instructional positions and programs to meet the needs of students.

Dalton Public Schools The City of Dalton Board of Education does hereby announce that the millage rate will be set at a special board meeting to be held in the Council Chambers at City Hall, 300 West Waugh Street, Dalton, GA on Tuesday, August 30, 2022 at 6:30 pm.  

Pursuant to the requirements of O.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
ESTIMATED 2022 TAX DIGEST AND FIVE YEAR HISTORY OF LEVY

  2017 2018 2019 2020 2021 2022
Real and Personal  3,749,238,481 3,855,127,959 3,922,809,028 3,933,995,350 3,851,707,881 4,410,629,120
Motor Vehicles 60,723,375 49,378,400 41,732,450 3,933,995,350 26,888,600 24,670,350
Mobile Homes 329,980 363,023 347,653 398,478 413,133 426,695
Heavy Duty Equipment 0 62,960 0 91,953 18,878 0
Utilities            
             
Gross Digest 3,810,291,836 3,904,932,342 3,964,889,130 3,973,560,630 3,879,028,491 4,435,726,165
Less M&O Exemptions 322,512,770 324,560,279 329,687,205 340,039,161 324,392,155 359,722,070
Net M&O Digest 3,487,779,066 324,560,279 3,635,201,925 3,633,521,469 3,554,636,336 4,076,004,095
             
Mandated State QBE Tax 2.000 2.000 2.000 2.000 2.000 2.000
Local Millage 6.200 6.200 6.200 6.200 6.095 5.950
Total M&O Millage 8.200 8.200 8.200 8.200 8.095 7.950
             
Net Levy (Amount Billed) 28,599,788 29,359,051 29,808,656 29,794,876 28,774,781 32,404,233
Net Tax $ Increase 951,923 759,263 449,605 (13,780) (1,020,095) 3,629,451
Net tax % Increase 3.443% 2.655% 1.531% -0.046% -3.424% 12.613%

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.  O.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.  

$386,416,065 was added to the 2022 Tax Digest by reassessment.
Source:  Whitfield County Board of Tax Assessors

Dalton Public Schools has tentatively adopted a millage rate which will require an increase in property taxes by 8.49%. All concerned citizens are invited to the public hearing on this tax increase to be held in Council Chambers of City Hall, 300 West Waugh Street, Dalton, Georgia, on Monday, August 22, 2022 at 8:00 AM. Times and places of additional public hearings on this tax increase will be in the Council Chambers of City Hall, 300 West Waugh Street, Dalton, Georgia on Monday, August 22, 2022 at 6:30 PM or Tuesday, August 30 at 6:30 PM. This tentative increase will result in a millage rate of 7.95 mills, an increase of 0.622 mills.  Without this tentative increase, the millage rate will be no more than 7.328 mills.  The proposed tax increase for a home with a fair market value of $125,000 is approximately $77.75 and the proposed tax increase for a non-homestead property with a fair market value of $600,000 is approximately $357.65.