For more information on how millage rates are calculated and how property rates are determined, see this link.

Below is a summary of how changes in millage rates generally affect taxpayers.

• An increase in the millage rate means property owners will pay more in property taxes.
• Keeping the millage rate the same as last year means that your property taxes will be the same unless your home was reassessed by the Barrow County Tax Assessor and the value went up. At that point, your taxes will increase.
• A decrease in millage rate means that if your house was not reassessed, you will pay less in taxes. However if your house was reassessed for an increase in value, then you may pay more in taxes.
• The rollback rate is calculated by looking at the entire property tax digest and determining the millage rate at which the local government would bring in the same amount of revenue as the prior year. That number would be the rollback rate.

Note: It is also important to note the components of Local Funding. The Board of Education (BOE) receives funding from local property taxes and ELOST (Education Local Option Sales Tax) used for capital projects and future school construction. For more information about where public school systems get their funding, see our Dollars and Sense Guide.

In 2024, Barrow County voters overwhelmingly approved an increase in the senior property tax exemption for school taxes from $200,000 to $350,000 for those aged 62 to 69 and an unlimited deduction for up to 5 acres and one home for those aged 70 and older. They also voted to increase the income limitations from $20,000 to $60,000 for those 62 to 69 and an increase to $113,000 for those aged 70 and over. This update ensures seniors can still benefit, despite rising property values.

In summary:

• For Seniors: May see a reduction or elimination of their school property taxes
• For Those under the Age of 62 : Would potentially pay a higher portion of school taxes in future years

The school system senior property tax exemption only applies to the school portion of the property tax. Public safety is funded through the county budget through the County M/O (maintenance and operations) millage rate, so seniors are still responsible for their share of taxes that support law enforcement, including public safety and emergency services.

The Barrow County senior tax exemption was first proposed in 2006 through House Bill 1088. It granted a homestead exemption for school taxes to residents aged 62 or older with income below $59,999.99, excluding certain types of retirement income. It exempted up to $140,000 of assessed home value and was approved by voters.

Yes. Nearly every county in Georgia, including all of Barrow County’s neighboring counties, offers some form of senior property tax exemption for the school portion of property taxes.

We contacted several counties with School Resource Officer programs to see how costs are split between the Board of Education (BOE) and Board of Commissioners (BOC). Here's what we learned:

• Hall County: 70% BOE / 30% BOC
• Jackson County: 10% BOE / 90% BOC
• Forsyth County: 50% BOE / 50% BOC
• Oconee County: 10% BOE / 90% BOC

The BCSS Board of Education is committed to working with the Barrow County Board of Commissioners to reach an intergovernmental agreement that fairly represents all Barrow County citizens.

The BCSS Board of Education remains united in its belief the school system should continue to partner with the Barrow County Sheriff's Office (BCSO) to implement school safety operations. The BCSO have demonstrated consistent professionalism and effectiveness in their roles and are vital members of our school communities.

There is no intention to create a school system-employed police force at this time. Specifically, the BCSS Board of Education (BOE) conferred with the Barrow County Sheriff's Office (BCSO) on this matter and agree it is not in the best interest of our community. Furthermore, the BOE is committed to maintaining its long-standing partnership with the BCSO, which has provided school protection since 1997.

The school system is not cutting teacher or staff positions to fund School Resource Officers (SROs). Given the uncertainty around the funding of the SRO program, BCSS has frozen many open staff positions. Those positions may be revisited after a resolution of the SRO funding question.

The grants awarded to BCSS the past two years have funded the CENTEGIX Safety Platform™ and OPENGATE® Weapons Detection System. BCSS has not used the Georgia safety grants to fund School Resource Officers to this point. While BCSS is still determining how the 2026 grants will be spent, many new safety initiatives are already planned to be funded using the grants. Those initiatives include a door-access control security system, new security cameras, and school mapping software.

BCSS is continually searching for grant opportunities. We are not aware of any grants available to fund School Resource Officer salaries at this time.