During the Board of Commissioners meeting on Tuesday, August 15, 2023, the Board voted to adopt Resolution 23-39 establishing the millage rate for calendar year 2023.
Levy of County Tax and School Tax. That there is assessed, levied and shall be collected on every species of taxable property which is taxed by the State of Georgia ad valorem taxes for calendar year 2023 which shall be calculated according to the laws of the State of Georgia using the following millage rates:
A. For Columbia County, a rate of 5.454 mills which is made up of the following.
- To pay expenses of General Service and Administration of Government 1.551 Mills
- To provide Judicial Services 0.270 Mills
- To provide Public Safety 2.082 Mills
- To provide Public Works 0.407 Mills
- To provide Health & Welfare Services 0.055 Mills
- To provide Culture & Recreation 0.376 Mills
- To provide Economic Development 0.154 Mills
- To provide debt service for general obligation bonds 0.559 Mills
B. For school tax for the support and maintenance of education as recommended by the School Board, a rate of 17.200 mills, which is made up of 17.200 mills for maintenance and operations and .000 mills to provide debt service for general obligation bonds.
C. For the special service district created to provide fire protection services, a rate of 2.788 mills which will be used entirely for providing fire protection services in the special service district.
The Tax Commissioner of Columbia County (the "Tax Commissioner") shall collect these taxes and pay the Columbia County taxes and the special service district taxes to the Board as the governing authority of Columbia County and the school taxes to the School Board all as provided by State law.
Due Date of Taxes: The due date of the payment of all of the taxes referred to in Section 1 and 2 of this Resolution shall be at a minimum sixty (60) days after the date bills for such taxes are mailed, which due date is anticipated to be November 15, 2023. Taxes not paid by the due date shall bear interest at the rate of one percent (1%) per month from the date the tax is due until the date the tax is paid. For purposes of computing interest, any period of less than one (1) month shall be considered to be one (1) month. Any such taxes not paid when due shall also be subject to such penalties and charges, shall constitute liens on the property and be subject to those procedures for collection as provided by the laws of the State of Georgia.