OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Johns Creek City Council Public Hearing on FY2025 Millage Rate – July 14, 2025

City CouncilMonday, July 14, 2025
BodyJohns Creek, Georgia
SessionCity Council
DateMonday, July 14, 2025
StatusFILED
Video Record
0:00 / 32:06

Transcript — Verbatim
0:11

That's correct.

0:12

Yeah.

0:13

Um at this time I'd like to invite Assistant City Manager Love to go over the millage rate.

0:21

Good morning, thank you.

0:24

This is the first public hearing for the city's 2025 millage rate.

0:29

There will be three public hearings.

0:30

We're required to advertise and hold these three public hearings based on the preliminary digest that we receive from Fulton County.

0:38

This in no way sets the millage rate.

0:41

We don't have a discussion yet about what millage rate the council will set.

0:45

That will be done as we move past the budget and past the millage rate hearings and on to adoption of the budget and the millage rate.

0:55

These public hearings have been advertised as required by the state law.

0:59

And just as background, Fulton County assesses the value of real property in our city, and that value is 40% of the fair market value of the property, and all the properties together, that value is called the tax digest, by which we determine the amount of revenue that the city could generate based on a specific millage rate.

1:21

There are two ways that our digest could increase each year.

1:26

One is based on reassessment of existing property, and the other is based on growth in the digest.

2:00

Millage rates are stated in dollars per 1,000 of net assessed value.

2:05

So for example, 100,000 home value is assessed at 40% of that or $40,000 times the millage rate.

2:13

If our millage rate was five mills, then that would be $200 in city property taxes that a resident would be billed for.

2:37

The county is 8.870.

2:40

County bonds is 0.170.

2:44

City M and O currently is 3.646.

2:47

City bond is 0.250.

2:51

This total overall 2024 millage rate, including all of those taxing entities, is 30 point zero 30.016.

3:01

This chart represents the 2024 city MO millage rates within Fulton County.

3:08

All the can all the cities within Fulton County are represented there, and you can see Johns Creek in the middle in the blue color, and Johns Creek has the lowest millage rate of all the cities within Fulton County.

3:56

Um demonstrates the amount of money that the city generates from property taxes.

4:10

It is one of the two largest revenue sources that the city has, the other being local option sales tax.

4:21

Provides necessary funding for the services that the city provides, for example, public safety, police and fire, our capital projects, enhancements, all personnel.

4:30

Um, also to move forward the identified strategic priorities of the count of the council as well as our adopted capital plan.

4:41

For 2025, the preliminary digest that we received from Fulton County is $6.52 billion.

4:49

It's an increase of $326 million or $1.525% as compared to 2024.

5:00

$276 million of that $326 million is due from reassessment of existing real property.

5:06

$50 million of the $326 million is new growth, new buildings, homes, so forth.

5:16

The advertised millage rate per the requirement of the state law.

5:20

We advertise the millage rate and the taxing levy.

5:23

It's $3.646 mills, which is the current rate, which is $3.646 per $1,000 of assessed value.

5:35

The rollback rate is calculated based on new growth is $3.492 mills or $3.492 per $1,000 of assessed value.

5:46

The city also levies a bond millage rate to pay back the debt service on the parks bonds that were previously issued by the city.

5:55

And that millage rate is 0.250.

6:00

That is the amount necessary to cover that debt service millage rate, which is 0.25 cents per 1,000 of assessed value.

6:10

On the rollback rate, it's 0.242 per 1,000 of assessed value.

6:17

On the screen now are the public hearings that the city will hold related to the millage rate.

6:23

We have this one, we have another one today at 6 p.m.

6:26

And then the third one will be on July 28th at 7 p.m.

6:29

at 7 p.m.

6:31

in conjunction with the scheduled council meeting.

6:35

Mr.

6:36

Mayor, that's all I have.

6:38

That's great.

6:39

While you're standing there, and good job, thank you.

6:43

You had a slide that was saying 50 million of new growth, and then there was a number for the amount of reassessments.

6:52

Yes, sir.

6:54

Which I think was like 300 million.

6:56

326 total, 276 is reassessment, 276 million.

7:02

Can you uh highlight just for everyone listening the difference between reassessment and value versus reassessment in value for taxation purposes and the floating homestead exemption?

7:17

Yes, sir.

7:19

So the reassessment uh each year, the Fulton County Tax Assessor's Office, there's a requirement for them to reassess certain percentages of the real property that is on the city's tax digest.

7:33

And when doing that, they are evaluing that based upon comparable sales, and there are another other metrics that go into that, and then they determine a fair market value.

7:44

And the 40% dollar amount of that is the assessed value.

7:49

That is not the taxable value, that is just 40% of the fair market value.

7:54

Property owners receive an NOA, a notice of assessment each year, and that details this, it will show the fair market value, it will show the assessed value, and then below that on the notice it shows the taxable value, and what happens there is the assessed value, that 40% value then is reduced by homestead exemptions.

Discussion Breakdown — Share of Meeting
Taxation Policy█████████████████████████████████████████████59%
Public Engagement█████████████████████████████38%
Procedural██3%
Summary of Proceedings

Johns Creek City Council Public Hearing on FY2025 Millage Rate – July 14, 2025

On July 14, 2025, at 11:00 AM, the Johns Creek City Council held the first of three required public hearings to discuss the FY2025 millage rate. The hearing was held at 11360 Lakefield Drive, Johns Creek, GA. No votes were taken; the hearing served to inform the public and gather input before the council sets the millage rate at a future date.

Public Comments & Testimony

  • Gail (first speaker) asked for clarification on the percentage of properties Fulton County is required to reassess annually. Staff responded that all properties must be reassessed every three years, but the exact annual percentage varies.
  • Tyler Chenault, candidate for City Council, opposed a millage rate increase, stating it would hurt seniors on fixed incomes, young families, homeowners, and renters. He noted that Councilman Aramelli had voted against a rollback rate three times.
  • Bob Stevens, retired resident, supported the council's efforts and expressed confidence in city management. He stated that any millage rate increase would likely be a last resort and that he supports whatever measure is appropriate to maintain the city's quality of services.
  • Victoria Lemberg, retired nurse, opposed a tax increase, citing hardship for retirees and those on fixed incomes. She asked the council to avoid increasing taxes if possible.
  • Sherry Jones, resident, shared concerns about a 91% increase in her property assessment (from $266,000 to $510,000) and noted that the tax assessment notices no longer show the estimated tax amount due to a state law change (HB 581/HB 92). She requested an explanation of the difference between assessed and taxable value.
  • A second speaker (same as prior speaker, back for additional comment) noted discrepancies in Fulton County assessments across neighborhoods and encouraged residents to appeal. He stated he is preparing appeals for his subdivision.

Discussion Items

  • Assistant City Manager Love presented the FY2025 millage rate background. He explained the property tax digest, millage rate mechanics, the difference between assessed and taxable value, and the floating homestead exemption. Key figures: 2025 preliminary digest is $6.52 billion (increase of $326 million, with $276 million from reassessment and $50 million from new growth). The current M&O millage rate is 3.646 mills; the rollback rate is 3.492 mills. The bond millage rate for parks debt is 0.250 mills (rollback: 0.242). He noted that the advertised millage rate is the current rate (3.646) per state law, but the council can adopt any rate. The city has the lowest millage rate among Fulton County cities.
  • Mayor commented that he will present a budget tonight built on the rollback rate and will also introduce a resolution calling on Fulton County not to raise its millage rate. He intends to propose a motion at the July 28 council meeting to adopt the rollback rate of 3.492, which he described as revenue-neutral city-wide (though individual property taxes may vary based on assessment changes).
  • Councilman Coughlin stated he generally supports the rollback rate, viewing the millage rate as irrelevant compared to the total revenue needed for operations.

Key Outcomes

  • No formal action was taken during this hearing. The council will hold two additional public hearings: one on July 14, 2025 at 6:00 PM and another on July 28, 2025 at 7:00 PM (in conjunction with a regular council meeting).
  • The Mayor announced his intention to move a resolution on July 28 to adopt the rollback rate of 3.492 mills for FY2025.
  • Staff will continue to provide information to the council and public regarding the budget and millage rate.

Note on Accuracy

  • The transcript and agenda are consistent. No minutes were provided. The meeting was a public hearing only; no votes occurred.

Meeting Transcript

That's correct. Yeah. Um at this time I'd like to invite Assistant City Manager Love to go over the millage rate. Good morning, thank you. This is the first public hearing for the city's 2025 millage rate. There will be three public hearings. We're required to advertise and hold these three public hearings based on the preliminary digest that we receive from Fulton County. This in no way sets the millage rate. We don't have a discussion yet about what millage rate the council will set. That will be done as we move past the budget and past the millage rate hearings and on to adoption of the budget and the millage rate. These public hearings have been advertised as required by the state law. And just as background, Fulton County assesses the value of real property in our city, and that value is 40% of the fair market value of the property, and all the properties together, that value is called the tax digest, by which we determine the amount of revenue that the city could generate based on a specific millage rate. There are two ways that our digest could increase each year. One is based on reassessment of existing property, and the other is based on growth in the digest. Millage rates are stated in dollars per 1,000 of net assessed value. So for example, 100,000 home value is assessed at 40% of that or $40,000 times the millage rate. If our millage rate was five mills, then that would be $200 in city property taxes that a resident would be billed for. The county is 8.870. County bonds is 0.170. City M and O currently is 3.646. City bond is 0.250. This total overall 2024 millage rate, including all of those taxing entities, is 30 point zero 30.016. This chart represents the 2024 city MO millage rates within Fulton County. All the can all the cities within Fulton County are represented there, and you can see Johns Creek in the middle in the blue color, and Johns Creek has the lowest millage rate of all the cities within Fulton County. Um demonstrates the amount of money that the city generates from property taxes. It is one of the two largest revenue sources that the city has, the other being local option sales tax. Provides necessary funding for the services that the city provides, for example, public safety, police and fire, our capital projects, enhancements, all personnel. Um, also to move forward the identified strategic priorities of the count of the council as well as our adopted capital plan. For 2025, the preliminary digest that we received from Fulton County is $6.52 billion. It's an increase of $326 million or $1.525% as compared to 2024. $276 million of that $326 million is due from reassessment of existing real property. $50 million of the $326 million is new growth, new buildings, homes, so forth. The advertised millage rate per the requirement of the state law. We advertise the millage rate and the taxing levy. It's $3.646 mills, which is the current rate, which is $3.646 per $1,000 of assessed value. The rollback rate is calculated based on new growth is $3.492 mills or $3.492 per $1,000 of assessed value. The city also levies a bond millage rate to pay back the debt service on the parks bonds that were previously issued by the city. And that millage rate is 0.250. That is the amount necessary to cover that debt service millage rate, which is 0.25 cents per 1,000 of assessed value. On the rollback rate, it's 0.242 per 1,000 of assessed value. On the screen now are the public hearings that the city will hold related to the millage rate. We have this one, we have another one today at 6 p.m. And then the third one will be on July 28th at 7 p.m. at 7 p.m. in conjunction with the scheduled council meeting. Mr. Mayor, that's all I have. That's great. While you're standing there, and good job, thank you. You had a slide that was saying 50 million of new growth, and then there was a number for the amount of reassessments.

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