Summary of the Millage Increase Proposal
The final budget adopted on March 3 required a millage (property tax) increase of approximately 30 percent, despite approximately $40 million in cost savings and revenue enhancements identified by department heads. Citizen outrage caused the County Commission to reject the tax hike in total, necessitating significant additional reductions in existing and planned service levels.
Citing the ongoing dispute with Gwinnett’s 15 cities over the delivery of services, the County Commission refused to adopt a 2009 tax rate, delaying the collection of all 2009 property taxes. By order of a Superior Court judge, the school system, all municipalities and the county were authorized to begin collection of property tax revenue using last year’s county tax rate.
In early October, Commissioner Kevin Kenerly revived the discussion of a millage rate increase. Under the direction of Chairman Charles Bannister, the county staff developed the proposal discussed here. After several public hearings, the Commission is expected to adopt a final 2009 tax rate which may include the proposed increase.
The Proposal
The plan includes restoration of service levels and additional expenditures equivalent to a millage increase of 2.28 mills over the 2008 county rate of 10.97. The increase can be broken into four major areas:
- Public Safety and the Courts;
- Non-Public Safety General Fund expenditures;
- Recreation;
- Other “Service Level Additions”
Public Safety and the Courts
The proposed increase would restore several departments and offices to their March 3 service level. Those offices include the Clerk of Courts, Judiciary, Juvenile Court, Sheriff, Tax Commissioner and District Attorney, among others.
The funding for the Sheriff’s Department includes full 2010 funding for the 287(g) program. Public Safety funding under this increase also includes the opening of three fire stations; firefighter gear; 58 new police officers; Quality of Life (property maintenance) personnel (this increase reestablishes that department); new police vehicles; and other public safety expenditures.
The increase will also keep the county’s Comprehensive Corrections facility open and operating at the March 3 service level.
Other General Fund Expenses
The proposed millage increase would fund the following General Fund services:
- Restoration of full 2009 funding for libraries, including the new Hamilton Mill branch. Libraries will operate at equal service levels, anticipated to be 56 to 62 hours weekly;
- Right-of-way mowing;
- Senior Services Case Manager position;
- Community Services subsidies including Association of Retarded Citizens, Barrier Free Gwinnett, Board of Health, Children’s Shelter, Council for Seniors, DFACS, Human Services Coalition, Indigent Medical Care and Mental Health;
- Other General Fund expenditures.
The General Fund portion of the proposed millage increase is 2.06. Public Safety and Court expenditures represent approximately 90% of the additional General Fund operations spending and approximately 47% of the total millage increase.
Recreation
The Recreation Fund is separate from the General Fund and is funded by a separate millage rate. The proposed increase will reinstate recreation and park maintenance programs. It will also fund the opening of certain facilities. The proposed increase will fund:
- Reduction or elimination of fees to youth athletic associations for utility charges (lights, concession buildings, water, etc.);
- Restoration of five full-time grounds maintenance personnel;
- Restoration of turf management program;
- Full-time custodian for Historic Courthouse;
- Seven-day operations at all aquatics centers, Dacula seasonal pool in 2010;
- Restoration of full-time Recreation Leader at Collins Hill Aquatics Center;
- One full-time Recreation Supervisor at Rhodes Jordan Community Center;
- Annual lighting of Christmas Tree and holiday hours at Historic Courthouse;
- Capital spending for parking/trail resurfacing, parks’ painting, fence replacement, signage, tennis court resurfacing, drainage improvements, etc.;
- Re-establishment of SPLOST capital program including Rhodes Jordan Park renovation, Bryson Park (design), Rabbit Hill Park soccer expansion, Isaac Adair House and Stone Mountain Tennis Center, among others.
Other “Service Level Additions”
The proposed increase includes several other items not directly related to General Fund or Recreation Fund expenditures:
- 2010 Deficit — The 2010 budget is projected to have a deficit of $9,700,000. The County Commission seeks to eliminate the deficit with this millage increase;
- Reduction in Digest — The Net Tax Digest (the value of all taxable property in the county) is projected to suffer a significant decline for 2010, particularly in the value of commercial property. The County Commission seeks to compensate for the projected decline with this millage increase;
- Accrued Liabilities — The County Commission seeks to fund $3,706,476 in accrued liabilities with this millage increase;
- Contingency — The County Commission seeks to add $350,000 to the county’s fund balance (“rainy day” fund or reserves) with this millage increase.
The proposed increase also includes 0.01 mills for the General Obligation Bond fund (debt reduction).
Additional Notes
This summary does not detail all proposed restorations and service enhancements. Please refer to the documentation posted on the Resources page for more information.
