BOE approves 2027 budget, rollback millage rate

CLARKESVILLE, Ga. — The Habersham County Board of Education unanimously approved its Fiscal Year 2027 budget Monday night, adopting a full rollback millage rate and reaffirming plans to fund district priorities while continuing to lower the school tax rate.

The board voted 5-0 to approve the FY 2027 budgets for all funds, pay scales, job descriptions and master fundraiser list. Members also unanimously approved a tax levy resolution recommending a rollback millage rate of 9.048 mills and approved a resolution reclassifying eligible General Fund expenses to the Education Special Purpose Local Option Sales Tax (ESPLOST) program.

Chief Financial Officer Staci Newsome said the district received a 2.45% net increase in the county’s tax digest, allowing school leaders to recommend a full rollback.

“Our millage rollback rate is going to be 9.048,” Newsome told the board.

She said the rollback continues a long-term trend of reducing the school system’s tax rate.

“Board, you have always strategically tried to do the very best for our taxpayers,” Newsome said. “Again, once again, here it is.”

Board member Doug Westmoreland read the tax levy resolution before the vote, recommending a 9.048-mill rate for the maintenance and operation of schools.

Budget supported by reserves

The approved FY 2027 General Fund budget projects revenues of $104.8 million and expenditures of $105.6 million.

Newsome said the district expects to begin the fiscal year with an estimated fund balance of $11.16 million and end the year with approximately $10.39 million in reserves.

While projected expenditures exceed revenues, Newsome said the district plans to strategically use reserves while maintaining a healthy fund balance.

“Revenue is a little less than expenditures, but we are aware we’re strategically going to use reserves,” she said.

The budget includes employee step increases, school resource officers at every school, bond payments, continued participation in the federal Community Eligibility Provision program that provides free breakfast and lunch to students, and ongoing ESPLOST-funded projects.

According to Newsome, the district employs 1,196 people, and approximately 91% of the budget is dedicated to salaries and benefits.

The school system operates eight elementary schools, three middle schools, a ninth-grade academy, Success Academy and Habersham Central High School.

Financial picture remains strong

Newsome also presented the district’s May financial report, which showed revenues and expenditures tracking closely with historical trends.

As of May 31, the district had received $96.9 million, or 93.44% of projected General Fund revenues, and had expended $102.5 million, or 93.52% of its budgeted expenditures.

Local revenue collections remained strong, including:

• $20.1 million in property tax revenue, or 98.34% of projected collections.
• $2.8 million in title ad valorem tax revenue, or 92.93% of projections.
• $9.9 million in ESPLOST revenue, or 91.95% of projections.

Newsome reported that student instruction accounted for 63.46% of General Fund expenditures.

She also noted that the district serves an average of 9,617 meals each day through its school nutrition program.

ESPLOST renewal praised

During his superintendent’s report, Superintendent Patrick Franklin thanked voters for renewing ESPLOST during the May referendum and highlighted several projects expected to benefit from the continued sales tax funding.

One of the most visible projects will be replacing playgrounds across the district’s elementary schools.

“What good it does for our students,” Franklin said of the ESPLOST renewal. “One big area of improvement that we’re going to focus on is updating our playgrounds.”

Franklin also thanked board members for supporting the rollback millage rate.

“If you saw that chart, it’s pretty crazy that we’re almost at a nine for our millage rate,” he said. “That’s putting money back into our taxpayers’ pockets while providing them with an excellent education.”

“It’s great for our families and our communities.”