The Barrow County Board of Education intends to opt out of the statewide adjusted base year ad valorem homestead exemption for the Barrow County School District.

All concerned citizens are invited to a public hearing on this matter to be held at the Barrow County Board of Education Central Office and Professional Development Center, 179 West Athens Street, Winder, GA 30680, on Thursday, November 20th, at 6:00 PM. Times and places of additional public hearings on this matter are at Barrow County Board of Education Central Office and Professional Development Center, 179 West Athens Street, Winder, GA 30680 on Tuesday, December 2nd at 4:00 pm and Tuesday, December 9th, at 5:00 PM.

More Information:

Georgia House Bill 581 took effect January 1, 2025, and introduced a statewide homestead exemption that caps the annual increase in property values for tax purposes. Local Governments had one opportunity to opt out by March 1, 2025. Barrow County School System opted out of HB 581.

HB 92 requires all local governments that opted out of HB 581 to complete the same procedures and hearings required by HB 581 by March of 2027 if they wish to remain opted out of HB 581.

Why would the school system opt out of HB 581/92?

1. Under HB 581, the Board is permanently bound by the exemption, meaning it cannot be rescinded or altered by future Boards. This restriction limits the ability of subsequent Boards to lower the millage rate for all property owners. In fact, this year, the current Board utilized its authority and fiscal discretion and reduced the millage rate for all property owners—from 15.5 mills to 15.193 mills.

2. Barrow County School Board has passed two new age-based homestead exemptions that took effect this year which provide tax relief to seniors but also significantly reduce available funds.

3. Barrow County School System can evaluate the impact of the new age-based tax exemption and reduce further at a later date, if appropriate.

We will have 3 public hearings at the Barrow County Board of Education Central Office and Professional Development Center, 179 West Athens Street, Winder, GA 30680 on:

• November 20th at 6:00 PM
• December 2nd at 4:00 PM
• December 9th at 5:00 PM

Additional questions can be directed to Jennifer Houston, Chief Financial Officer 678-425-2885.