FY2025 Budget & Millage Information

piggy bank in grad cap

FY2025 Tentative Budget

The Barrow County School System Board of Education (BOE) will consider adopting the Fiscal Year 2025 budget at 6 p.m. June 25.

The proposed budget is available for review during normal summer business hours at the Professional Development Center (PDC) at 179 W. Athens St., Winder or you can find it linked here. See a snapshot of what the budget will fund below.

budget breakdown

A closer look at where the money goes ...

66% - Classroom Instruction (teachers, supplies & technology)

8% - Maintenance & Operations (staff, supplies, utilities, repairs)

6% - Transportation (staff, fuel, repairs)

5% - Pupil Services (nurses, counseling, athletics)

5% - School Administration (principals, assistant principals, office staff)

4% - Instruction Improvement (special education supports, subject specialists)

6% - All Other (central office staff, supplies)

Millage Rate Details

Typically, property taxes help to cover about 29% of the budget. The BOE voted to tentatively set the 2024 Millage Rate at 15.5 mills - up from 15.298 mills in 2023. (Prior to 2023, the rate was 17.881 in 2022 and 18.5 in 2021.)

The BOE also decided to use reserves to fund $15 million of the budget and not put that additional burden on taxpayers. If they had not made this decision, the millage rate would need to be 19.07 to balance the budget.

millage rate formula

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 such as 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 Reserves, why do you have to increase the Millage Rate?

School Systems generally try to 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.


All hearings are at the Professional Development Center at 179 W. Athens Street, Winder.

There are two Budget Public Hearings:

  • June 5 at 10am
  • June 17 at 6pm

There are three Millage Rate Public Hearings:

  • June 20 at 10am
  • June 20 at 6pm
  • June 27 at 1pm

More Information about FY2025 Budget & Millage:

This site provides information using PDF, visit this link to download the Adobe Acrobat Reader DC software.