Chattooga County Schools is providing additional information about the county’s roughly $200 million increase in taxable property value following community questions about what the growth means for local taxpayers and the school system’s budget.
AllOnGeorgia reached out to Chattooga County Schools Superintendent Dr. Michelle Helie for clarification. Helie said the $200 million figure represents an increase in the county’s net property tax digest — the taxable value of property — and does not mean the school system received or collected an additional $200 million.
The county’s net tax digest increased from approximately $727.9 million in 2025 to $928.5 million in 2026, an increase of about $200.6 million.
For comparison, Chattooga County Schools has approximately $47.64 million in budgeted revenue across all funds for FY27.
“The approximately $200 million increase in the tax digest should not be interpreted as a $200 million increase in school system revenue or taxes collected,” Helie said.
As the tax digest increased, the Chattooga County Board of Education reduced its net Maintenance and Operations millage rate from 10.049 mills in 2025 to 8.518 mills in 2026 — a reduction of approximately 15.2%.
The M&O levy provides funding for the school system’s everyday operating expenses, including salaries, utilities, transportation, instructional materials and building upkeep.
Even with the lower millage rate, the larger tax digest resulted in the total M&O property tax levy increasing from approximately $7.31 million in 2025 to approximately $7.91 million in 2026. That represents an increase of about $594,462, or 8.13%.
Helie said the $7.91 million figure was calculated using the tax digest available when the millage rate was established. The amount has already begun decreasing as property tax appeals are processed and could change further as additional appeals are resolved.
The superintendent also said approximately $1.13 million of the 2026 school tax levy is expected to be funded through Georgia’s Homeowner Tax Relief Grant rather than by local property owners.
After accounting for that funding, approximately $6.78 million remains to be funded locally. Helie compared that amount with the district’s total M&O tax levy in 2023, which was approximately $6.83 million.
The district also provided additional information about its FY27 budget.
Across all funds, Chattooga County Schools expects to begin the fiscal year with approximately $18.3 million in fund balance and receive about $47.64 million in current-year revenue. Following budgeted expenditures, the district projects an ending fund balance of approximately $17.26 million.
The General Fund, which pays for the district’s primary day-to-day operations, is expected to begin FY27 with approximately $11 million in fund balance and receive about $37 million in revenue. The district projects ending the year with approximately $11.04 million in the fund.
According to Helie, those figures mean the district does not expect to use its General Fund reserves to cover recurring operating expenses during FY27.
State funding accounts for a significant portion of the district’s revenue growth. Quality Basic Education, or QBE, funding increased from approximately $22.68 million in FY26 to $24.96 million in FY27, an increase of approximately $2.28 million.
Budgeted local revenue increased from approximately $8.54 million to $9.16 million, an increase of about $621,000.
“This provides additional context for the overall General Fund increase and demonstrates why growth in the property tax digest should not be equated with growth in school-system revenue,” Helie said.
The district also maintains reserves to help manage cash flow and unexpected expenses. Helie said the district’s financial professionals recommend maintaining a fund balance equivalent to approximately three months of operating expenses.
Over the past five years, Chattooga County’s tax digest has increased substantially while the school district’s M&O millage rate has declined.
The net digest increased from approximately $394.2 million in 2021 to approximately $928.5 million in 2026. During that period, the school system’s net M&O millage rate declined from 12.404 mills to 8.518 mills.
At the same time, the total M&O levy increased from approximately $4.89 million in 2021 to the initially calculated $7.91 million for 2026.
Helie said the school system continues to pursue state, federal and competitive grant funding in an effort to reduce its reliance on local property taxes.
“Our goal is to be responsible stewards of all available resources while limiting the local tax burden to the extent possible and continuing to provide the services our students and schools need,” Helie said.
The district provided its FY26 and FY27 approved budgets along with its Current Property Tax Digest and Five-Year History of Levy as supporting documentation for the figures.
