Forsyth Schools Holds Hearings on Property Tax Plan

Forsyth County Schools is proposing to keep its property tax rate unchanged for another year, but homeowners will still see the words “property tax increase” in an official notice ahead of three public hearings.

The apparent contradiction comes from Georgia’s rollback-rate rules.

The school district plans to maintain its maintenance-and-operations rate at 15.208 mills, the same rate used since 2024 and the district’s lowest since 2007. But because Forsyth County’s overall property tax digest has increased, the state-calculated rollback rate is lower: 15.059 mills.

The rollback rate is the rate that would generate approximately the same revenue from existing property as the previous year, excluding new construction. Any rate above that level must be publicly advertised as a tax increase—even when the nominal millage rate does not change.

Forsyth Schools’ proposed rate is 0.149 mills above the rollback rate, an increase of 0.99% under the state formula.

For a home with a fair-market value of $650,000, the district estimates the difference between the proposed rate and the rollback rate at approximately $38.74 a year. That figure represents the effect of the 0.149-mill difference, not the homeowner’s complete school tax bill or necessarily the year-to-year change for every property.

Individual bills depend on a home’s assessed value, exemptions and whether its taxable value changed.

A Growing Budget Without a Higher Rate

The district’s proposed fiscal 2027 operating budget calls for approximately $761.5 million in spending, an increase of about $11 million, or 1.47%, from the current budget.

Local and state revenue is projected to reach $763.8 million. Property tax revenue alone is expected to rise from approximately $352.3 million to $366.3 million—an increase of almost $14 million—even with the millage rate remaining at 15.208.

That growth is largely possible because Forsyth County’s tax base continues to expand through development, new construction and changes in assessed property values.

The district says the budget provides salary steps for eligible employees and additional support for school nurses, mental health services, school resource officers and a mobile panic-alert system. It also accounts for approximately $2 million in higher teacher-retirement costs, $4 million in increased employee health premiums and $1.6 million for literacy coaches.

About 90% of the operating budget is devoted to salaries and employee benefits.

Large Shifts Inside the Spending Plan

Several of the largest changes appear within the way the district divides its spending among different functions.

Instruction is budgeted at $529.8 million, down approximately $18 million from the current budget. At the same time, pupil services would rise from $13.7 million to nearly $33 million—an increase of approximately $19.3 million, or 141%.

The district’s public budget summary does not explain whether those nearly corresponding changes reflect a reclassification of employees and expenses, a substantial shift in services, or a combination of both.

Despite the lower dollar figure in the instruction category, the district says approximately 70% of its operating budget will continue to be invested directly in instruction.

Other proposed changes include:

Transportation spending rising by approximately $2.7 million, to $43 million.

A new $2.71 million safety category.

School administration spending rising by approximately $1.27 million.

Central support services increasing by approximately $1.41 million.

Maintenance and operations rising by approximately $946,000.

The district expects to end fiscal 2027 with an available fund balance equal to about 15.4% of operating expenditures. An additional $28.6 million is reserved for future debt payments.

Three Hearings Begin Thursday

The Forsyth County Board of Education must hold three public hearings before adopting the final millage rate.

The hearings are scheduled for:

Thursday, July 23, at 9 a.m.

Thursday, July 23, at 7 p.m.

Thursday, July 30, at 5 p.m.

All three will be held at the Forsyth County Board of Education Central Office, 1120 Dahlonega Highway in Cumming.

The hearings give residents an opportunity to comment on the proposed rate and budget. Among the questions likely to warrant clarification is whether the sharp movement from instruction to pupil services represents an accounting change or an actual redirection of school resources.

For homeowners, the central point is simpler: the district is not proposing to raise the 15.208-mill rate, but it is declining to reduce it fully to the rollback level. Under Georgia law, that difference must be presented to the public as a tax increase.

Sources: Forsyth County Schools tax notice and FY2027 proposed budget.