2026 BCSS Millage Rate Update

The Barrow County Board of Education is considering passing a millage rate of 15.55 to help fund the FY 2027 General Fund Budget of $236,418,820.
Last year’s millage rate was 15.193. 100% of the .357 change will fund a long-overdue increase for educator salaries to help ensure Barrow County can recruit and retain the best teachers for our community’s children.
To help lessen the cost to the community through the millage rate, BCSS staff identified nearly $8.9 million in savings through cutting expenditures. Additionally, the proposed budget will use nearly $11 million in fund balance that will prevent an additional millage rate increase of approximately 2.22 mills.

WHAT DOES 15.55 MILLS MEAN FOR HOMEOWNERS?
For a homeowner whose property was not reassessed, last year's school millage rate was 15.193 mills, while this year's tentative rate is 15.55 mills. For a home valued at $325,000 (considered the average cost of a Barrow County house), this change would result in an increase of approximately $45.69 per year in school property taxes.
Seniors who qualify for the BCSS Senior Tax Exemption will not be impacted.
WHERE WILL THE MONEY GO?
The millage rate helps to fund critical investments in student and staff support, including health and safety services, classroom instruction, educator and support staff salaries, and transportation costs.

WHY IS THERE AN INCREASE IN THE GENERAL FUND BALANCE?
The FY 2027 BCSS General Fund budget includes $2.3 million in state-mandated expenditures, an increase in SRO funding (which BCSS pays to Barrow County Government), contractual cost increases, and salary adjustments resulting from the compensation study to recruit and maintain high-quality staff to educate children.
BCSS MILLAGE RATE PUBLIC HEARINGS
There will be three public hearings before the final vote happens on July 7, 2026. All hearings and the vote will take place at 179 W. Athens Street in Winder.
- Public Hearing 1 - June 18 at 10 a.m.
- Public Hearing 2 - June 18 at 11 a.m.
- Public Hearing 3 -June 25 at 6 p.m.
- Vote – July 7 at 6 p.m.
MORE INFORMATION
More Information about FY 2027 Budget & Millage:
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.
What is the difference between last year’s budget and this year’s?
There is an increase in expenditures due to contractual fee increases, school resource officer funding, state-mandated costs, and salary adjustments. BCSS worked to reduce the budget by nearly $8.9 million through departmental reductions and eliminating open positions.
If there is money in the Fund Balance, why does the Millage Rate need to change?
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 property taxes and grants. Without a Fund Balance, we would not be able to pay salaries or operational costs during the time before receiving tax revenue and grants to cover the expenditures. School systems also hold money in reserve in a fund balance to help pay for unexpected costs that may arise during a school year.

