FY 2026 Budget & Millage Rate
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FY 2026 Budget
The Barrow County School System Board of Education (BOE) voted to adopt the budget for Fiscal Year 2026 on June 24 after two public hearings. They voted to pass the tentative budget at their June 3 Work Session. You can review the budget through this link.
What does a $226,000,000 budget mean for the BCSS?
The Barrow County Board of Education strives to be good stewards of taxpayer dollars while ensuring students have access to a quality education and necessary support. Some examples of that include investments in mental health initiatives, school resource officers, campus mapping software, literacy materials, salary step increases for all employees, and a salary study to ensure we remain fair, equitable, and competitive with surrounding opportunities. The Board also voted to include a one-time $1,000 bonus for all current BCSS employees.
These accomplishments for students and staff are happening while the Board of Education has passed a new BCSS Age-Based Tax Exemption to help our citizens who are 62 years and older and meet income thresholds.
A glimpse at where the money goes ...
- Classroom Instruction (teachers, supplies & technology)
- Maintenance & Operations (staff, supplies, utilities, repairs)
- Transportation (staff, fuel, repairs)
- Pupil Services (nurses, counseling, athletics)
- Health & Safety
- School Administration (principals, assistant principals, office staff)
- Instruction Improvement (special education supports, subject specialists)
- All Other (central office staff, supplies)
Millage Rate Details
On June 3, 2025, the BOE voted to tentatively set the FY 2026 Millage Rate at 15.695 mills, dependent on the Board of Commissioners’ decision concerning their portion of School Resource Officer funding.
After three public hearings with no public comment offered, the BOE decided to move the final vote on the FY 2026 Millage Rate to a Special Called Board Meeting on July 24, 2025. Board members wanted to meet with the Barrow County Board of Commissioners to discuss School Resource Officers at that time but the BOC can't attend. The BOE is committed to funding all 24 SRO positions for the upcoming school year and needs more information about detailed costs. The BOE is currently considering reducing the millage rate and freezing 21.5 vacant job positions to help cover the additional expenses.
The July 24 Called BOE Meeting will offer a discussion about SRO cost details, along with the vote on the millage rate.
BUDGET & MILLAGE RATE PUBLIC HEARINGS
All hearings were at the Professional Development Center at 179 W. Athens Street in Winder.
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THERE WERE TWO BUDGET PUBLIC HEARINGS:
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THERE WERE THREE MILLAGE RATE PUBLIC HEARINGS:
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More Information about FY 2026 Budget & Millage:
- FY 2026 Budget Advertisement
- FY 2026 Budget Detail
- Notice of Property Tax Increase & Public Hearings
- Notice of Current Tax Digest and Five-Year History of Levy – CY 2025
- Board of Education Discussion from May 27 Work Session
- Board of Education Discussion from June 3 Meeting
FAQ about Budget & Millage
What about ESPLOST? Why doesn't it cover the budget?
By law, ESPLOST (Educational Special Purpose Local Option Sales Tax) can only cover certain expenses, including school buses, building renovations, new schools and facilities, and technology equipment. Having ESPLOST to use toward those things helps to free up money in the General Fund to be used on necessities like salaries and benefits.
If you have money in the Fund Balance, why would you have to increase the Millage Rate?
School systems generally hold about two to three months of operating expenses in reserve in a fund balance to allow the system to cover monthly expenses during periods before receiving State Quality Basic Education (QBE) Funds. Without a Fund Balance, we would not be able to pay salaries or operational costs during the time before receiving the QBE Funds. School systems also hold money in reserve in a fund balance to help pay for unexpected costs that may arise during a school year.
