An earlier version of this story incorrectly stated that Peachtree City Mayor Kim Learnard proposed a LOST sales tax. Mayor Learnard has never proposed a LOST sales tax and on multiple occasions has publicly opposed the new one-penny FLOST sales tax proposed with HB581.

When we all started this HB 581 journey, the legislature passed a bill that provided an amendment to the Georgia Constitution for voters to limit property taxation. In a curious twist, the legislation allowed local bodies such as school boards to “opt out” from the voters will amend the Georgia Constitution.

School boards can point to the fact that the State of Georgia has often filed to allocate fund its own school funding system which rightfully gives pause to any attempt to limit other funding avenues such as local property tax. In past years, the legislature has taken earned funds for “austerity.” Since 2002, Georgia has taken over $200 million from Coweta and Fayette school systems alone. 

Local property taxpayers were charged higher millage rates to offset Georgia’s shortfalls. When HB 581 was proposed, it seemed the local taxpayer was finally getting relief promised by our political leaders. 

After the Coweta County School Board opted out of a constitutional amendment, they made an audacious counter proposal of 5% growth limit with damaged senior exemptions, in exchange for unlimited millage rate growth authority and the ability to hold over sixty million dollars in taxpayer funds in a “rainy day fund”. 

I say the senior exemption is damaged as it offers some money off valuation but does not protect the senior taxpayer from valuation growth which means the benefit of the additional homestead exemption is eroded over time. 

I previously reported that there were a few different ideas on how to provide the taxpayers relief presented to the Coweta delegation. One member subsequently claimed only the school board can make a proposal and sent documentation as proof. I do not see such a restriction in these documents. In fact, I asked this member how the Fayette delegation was able to offer their taxpayers a school property tax valuation cap that I know the FCBOE did not agree to. The member could not provide me a credible answer. 

But late last week, the Coweta delegation, proposed legislation that would provide the “damaged” senior exemption, originally offered by the school board, without any limitation for property valuation approved by 62% of Coweta voters. However, by “doing something for seniors,” our politicians cynically seek cover without providing meaningful relief for Coweta’s homeowners.

Other delegations across Georgia have found a way to represent the people that elected them and placed legislation allowing the voters to again vote for limits on property tax valuation without any “opt out.” For example, the Paulding County delegation has given their voters a chance to limit property valuation to inflation (SB355) and they will vote this Spring. 

While I understand that it isn’t easy to see how the legislative sausage is made, I can’t help but feel that while our elected leaders stand in a circle and point right to blame the next political body with one hand, none can resist to reach into taxpayer pockets with the other.