OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Board of Commissioners Work Session - February 12, 2026

Board of Commissioners — Thursday, February 12, 2026
BodyClayton County, Georgia
SessionBoard of Commissioners
DateThursday, February 12, 2026
StatusFILED
Video Record
0:00 / 1:48:27

Transcript — Verbatim
0:08

And we're gonna go into um we're gonna go into our work session agenda items.

0:13

Um first we have our tax commissioner, Miss Daniel.

0:17

Miss Daniel, are you here yet?

0:19

Okay, okay, good, good, good, good.

0:21

And um she's gonna be talking about House Bill 581.

0:24

She's gonna give us an update, and this is coming from um our tax commissioner as well as our chairwoman because we want to find out where we need to go and how we need to get there.

0:34

So thank you so much.

0:35

All right, yes, ma'am.

0:37

Good evening, Madam Chair and board members.

0:41

Um thank you for having us here.

0:43

I know this HB 581 is something special for everybody to be dealing with, so we're gonna try our best to just provide you an overview to help you in your decision making process.

0:53

Okay.

0:54

And then if you have any further questions, and I may actually have to pull on Mr.

0:58

Emmett George, our chief appraiser as well, so he can provide some insight as far as HB 581 and the assessment notices.

1:06

Okay.

1:07

And can I say also we have um our mayors are here tonight as well.

1:11

Um let's get if you are they should be here from our seven cities.

1:15

Would you please stand to be recognized for our mayors?

1:26

All right, you may proceed.

1:27

Okay.

1:28

All right.

1:28

So again, this is for House Bill 581.

1:32

Um on the ballot, it was HR 1022, which was merely the parallel language for the actual House bill that passed.

1:42

So on the referendum was HR 1022, which the people voted in favor of, and now it's up to the board to decide whether or not we'll proceed forward or opt out.

1:53

Um HB 581 in short, these are the things that it'll address.

1:58

There's gonna be a revision in the assessment notices, new requirements for me as the tax commissioner on your property tax bill.

2:05

It'll define some things as it pertains to 581.

2:08

Um, talking about the reappraisal of parcels, the limitations on appeal values, and what this floating homestead means.

2:16

Okay.

2:18

If you recall, there were three things that were on the lettuce um legislation this past November.

2:23

808 was one of them.

2:24

HB 808 addressed the cap on personal property taxes for business.

2:30

Um this has affected a certain number of parcels.

2:34

I'll let Mr.

2:35

Emmett give a little more detail in terms of how that could affect the county.

2:40

Um, because this is gonna go.

2:43

This is already passed, okay.

2:45

Uh good evening, madam chair, vice chair, commissioners.

2:49

Um, just a little bit on House Bill 808 as uh we were just getting some data in uh for Miss Smith.

2:55

Uh in 2024, the cap on personal property, if anything was 7500 or less, it was tax exempt.

3:04

Um in 2024, we had just over 2,000 accounts, uh primarily dealing with our boats and things like that, uh, that had a total value of just north of 4.7 million dollars in total 100% value.

3:20

In 2025, our accounts have a little bit more than doubled.

3:24

We're about at 41, 4200, they're now exempt because 20,000 is now the threshold.

3:30

Um so basically almost all of our boats now.

3:36

We don't have many over that, so that's probably the primary reason most of our accounts now have gone up so much.

3:42

But the total um value of those that are now exempt is 35 a little over 35 million, eight hundred thousand.

3:49

So that's a difference of a little over 311, 31,154,000 to be exact.

3:56

Uh the taxable value is about a little over 12, about 12.5 million.

4:02

So just to kind of give you some rough numbers of how this House bill affects uh the county at the current millage rate is gonna be about 200,000 less.

4:12

The fire is about 51 to 52,000 less, and the school is about 245,000 less in collecting.

4:22

Um that's just based on House Bill 808.

4:25

So just to kind of give you the numbers on that particular is that just the first year or uh that will every year they have to so like all the boats, DNR sends us values every year, so we download those businesses send in their uh returns.

4:40

We've just opened that return season up, so by April 1st, we'll know those numbers can be a little bit subject to change, but as of right now, our carryover values, things we've gotten from DNR on boats and different things like that.

4:52

Uh that's where we're coming up with these first numbers as returns start coming in up until April 1.

5:00

Uh they could change plus or minus somewhat, but that is where we stand as of this date.

5:09

I just asked him to stay close because I know he's gonna have to chime in again.

5:13

Okay.

5:14

Um he already talked about the provisions of 808.

5:17

That exemption is now the threshold is higher than what it used to be.

5:22

1022 again was just the parallel language for HBA HB 581, okay.

Discussion Breakdown — Share of Meeting
Property Tax███████████████████████23%
Technology and Innovation█████████████████████21%
Tax Allocation Districts███████████11%
Procurement Management███████████11%
Court Operations███████████11%
Youth Programs██████████10%
Public Engagement█████5%
Senior Services██2%
Personnel Matters██2%
Summary of Proceedings

Board of Commissioners Work Session - February 12, 2026

Note: The agenda and transcript provided for this summary are dated January 14, 2025, but the given date for the meeting is February 12, 2026. This discrepancy is noted; the summary uses the specified date as instructed.

The Board of Commissioners convened for a work session to discuss several key items, including updates on House Bill 581, the Flint River Boys & Girls Club, retiree benefits, additional staffing for Central Services, and a needs assessment for jail and court management systems. No formal votes were taken; decisions are expected at upcoming regular meetings.

Consent Calendar

  • None.

Public Comments & Testimony

  • None recorded.

Discussion Items

House Bill 581 Update (HB 581 and HB 808)

  • Tax Commissioner Danielle Smith and Chief Appraiser Emmett George presented an overview of House Bill 581, which creates a statewide homestead exemption with a floating cap tied to inflation (CPI). The board must decide whether to opt in or opt out by March 1, 2025. Opting out requires three public hearings and a resolution filed with the Secretary of State. If opted in, the county is permanently in unless the law changes. If opted out, the county cannot opt back in for five years under current law.
  • Emmett George detailed the impact of House Bill 808, which raised the personal property tax exemption threshold to $20,000, resulting in an estimated revenue loss of approximately $200,000 for the county, $51,000 for fire services, and $245,000 for schools in 2025.
  • The floating homestead exemption applies automatically to existing homestead owners (base year 2024) and caps annual value increases at the inflation rate (currently 1.9% per December 2024 CPI). This would limit potential revenue growth compared to a 3% increase, with an estimated loss of $902,000 if opted in.
  • Mayors from Clayton County cities attended; they noted that all taxing jurisdictions (county, cities, school board) must be in agreement for a local option sales tax (FLOSS) to offset revenue losses. The FLOSS would require a separate referendum and intergovernmental agreement.
  • Board members asked about the opt-out period, transferability of exemption, and additional burden on residents. Staff clarified that the notice of assessment changes (removing estimated tax, adding rollback millage rate) apply regardless of opt-in status and are already in effect.

Flint River Boys & Girls Club Update

  • David Jernigan (President & CEO, Boys & Girls Clubs of Metro Atlanta) and staff presented the club's growth since opening in February 2021 during COVID. The club now serves nearly 250 children annually, with an average daily attendance of 60-65. It opens 2:30–8 PM on school days and full-day during breaks.
  • Programs include academic support, sports, dance, leadership, and college/career readiness. The club has a waitlist of approximately 40 children. The club's 2024-2025 Youth of the Year won the Metro Atlanta-wide competition.
  • The club operates in partnership with Clayton County and Clayton County Public Schools. Board members were encouraged to visit and volunteer.

Retiree Benefits – Free Senior and Recreation Center Membership

  • Director Tori Strawter-Tanks proposed granting Clayton County retirees a lifetime membership to county recreation and senior centers, including free classes, fitness equipment, pools, and indoor walking tracks (excluding Splash 'n' Play). The badge costs $1; replacements are $5.
  • Eligibility is limited to county retirees processed through HR. The program would be administered by Senior Services and Parks and Recreation. No additional costs were identified beyond nominal badge fees.
  • Board members asked about retirees living outside the county: they would still be eligible, though 1,586 current retirees are non-residents.

Central Services Additional Staffing

  • Director Carol Rogers and DCOO Landry Merkison requested a paralegal position for Central Services, citing increased workload from a new finance policy (no longer processing direct entry invoices without purchase orders) and the implementation of a contract administration plan.
  • Currently, Central Services handles 200+ contracts per year plus amendments, open records requests, and demand letters. The additional paralegal would support the staff attorney and ensure timely procurement for grants and projects. The cost would come from the general fund; the request was included in the FY26 budget but needed mid-year approval due to immediate need.
  • Commissioner Davis suggested raising the decentralized purchasing threshold (currently $5,000) and implementing a purchase card pilot to offset workload. The board indicated the item would be placed on the next regular meeting agenda for a decision.

Needs Assessment for Jail Management and Court Management Systems

  • CIO Jaime Montalvo introduced representatives from Gartner Consulting (Noel Gale, Chris Linton, Paul Weiser), who presented findings from a needs assessment conducted after a previous custom development project was halted due to funding constraints.
  • Current system (CPU 8) is a mainframe-based green screen technology nearing obsolescence, with support personnel difficult to find. The assessment recommends replacing it with modern cloud-based systems: a Jail Management System (JMS, ~$12M), a Court Management System (CMS, ~$7.2M), and a Data Integration Hub (~$5M), totaling $24–28 million over 3–4 years.
  • Potential annualized savings of up to $13 million were identified, including reductions in jail population, average stay, overtime, and legal liabilities. A 10% reduction in jail population could save $6 million annually.
  • Gartner will assist with developing RFPs, vendor evaluation, and project assurance. The timeline includes a 25-week Phase 2 engagement to prepare procurement documents.
  • Board members asked about inclusion of police and fire services; Gartner confirmed police are included, but fire was not specifically scoped. The systems are best-of-breed and will integrate via the hub.

Key Outcomes

  • HB 581: Board to decide whether to opt in or opt out before March 1. Staff will prepare three hearing dates; advertising and resolution will be drafted. Collaboration with city mayors and school board is ongoing.
  • Boys & Girls Club: No formal action needed; update received.
  • Retiree Benefits: No formal action; likely to proceed at a future meeting.
  • Central Services: Additional paralegal request will be placed on the agenda for the next regular meeting (week of February 17, 2026) for decision. Consideration of purchase card pilot and threshold adjustments also discussed.
  • Jail/Court Systems: Board acknowledged the presentation; next steps include Gartner developing RFP packages. No formal vote taken; funding allocation to be discussed in future budget sessions.
  • The meeting adjourned without a motion, as no formal action was required.

Meeting Transcript

And we're gonna go into um we're gonna go into our work session agenda items. Um first we have our tax commissioner, Miss Daniel. Miss Daniel, are you here yet? Okay, okay, good, good, good, good. And um she's gonna be talking about House Bill 581. She's gonna give us an update, and this is coming from um our tax commissioner as well as our chairwoman because we want to find out where we need to go and how we need to get there. So thank you so much. All right, yes, ma'am. Good evening, Madam Chair and board members. Um thank you for having us here. I know this HB 581 is something special for everybody to be dealing with, so we're gonna try our best to just provide you an overview to help you in your decision making process. Okay. And then if you have any further questions, and I may actually have to pull on Mr. Emmett George, our chief appraiser as well, so he can provide some insight as far as HB 581 and the assessment notices. Okay. And can I say also we have um our mayors are here tonight as well. Um let's get if you are they should be here from our seven cities. Would you please stand to be recognized for our mayors? All right, you may proceed. Okay. All right. So again, this is for House Bill 581. Um on the ballot, it was HR 1022, which was merely the parallel language for the actual House bill that passed. So on the referendum was HR 1022, which the people voted in favor of, and now it's up to the board to decide whether or not we'll proceed forward or opt out. Um HB 581 in short, these are the things that it'll address. There's gonna be a revision in the assessment notices, new requirements for me as the tax commissioner on your property tax bill. It'll define some things as it pertains to 581. Um, talking about the reappraisal of parcels, the limitations on appeal values, and what this floating homestead means. Okay. If you recall, there were three things that were on the lettuce um legislation this past November. 808 was one of them. HB 808 addressed the cap on personal property taxes for business. Um this has affected a certain number of parcels. I'll let Mr. Emmett give a little more detail in terms of how that could affect the county. Um, because this is gonna go. This is already passed, okay. Uh good evening, madam chair, vice chair, commissioners. Um, just a little bit on House Bill 808 as uh we were just getting some data in uh for Miss Smith. Uh in 2024, the cap on personal property, if anything was 7500 or less, it was tax exempt. Um in 2024, we had just over 2,000 accounts, uh primarily dealing with our boats and things like that, uh, that had a total value of just north of 4.7 million dollars in total 100% value. In 2025, our accounts have a little bit more than doubled. We're about at 41, 4200, they're now exempt because 20,000 is now the threshold. Um so basically almost all of our boats now. We don't have many over that, so that's probably the primary reason most of our accounts now have gone up so much. But the total um value of those that are now exempt is 35 a little over 35 million, eight hundred thousand. So that's a difference of a little over 311, 31,154,000 to be exact. Uh the taxable value is about a little over 12, about 12.5 million. So just to kind of give you some rough numbers of how this House bill affects uh the county at the current millage rate is gonna be about 200,000 less. The fire is about 51 to 52,000 less, and the school is about 245,000 less in collecting.

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