MillageRate.com

 [Senator Chip Rogers is the sponsor of SR-796, a resolution to amend the state constitution to impose a statewide assessment "freeze." His proposal is one of several similar efforts being considered by the State Legislature this session.]

Senator Rogers,

I was very disappointed to see your proposal (SR-796) to amend the Constitution to impose a statewide assessment freeze. I have the greatest respect for legislators like you… because you tend to focus on legislation that can actually make a difference. On property tax reform, however, you have joined the lemming crowd of politicians headed down the politically-popular “assessment freeze” path.

Even more disappointing is the fact that you and I have discussed this topic… and I know that YOU know better!

The so-called “back door tax increase” is the NOT the result of rising assessments. It happens because there is no law that requires taxing authorities to adopt a mathematically-correct millage rate. If the politicians were required to calculate the rate according to the procedure that has been taught by the Dept. of Revenue for decades, the “back door tax increase” would be eliminated. As assessments increase, the millage rate would decrease simply as a process of the math, as long as officials hold the line on the cost of government.

A mathematical millage would create the impetus you seek to control costs and/or identify non-tax revenue sources.

As an editorial in the Athens Banner-Herald this morning notes, assessments aren’t plucked out of the air– they represent Fair Market Value, a fair standard by which all property should be valued. Assessments should not be artificially manipulated; to do so introduces another variable– another inequity– into the math process…. the same kind of variable that you should be working to eliminate.

While you should seize every opportunity to simplify the tax system and make it more equitable and honest, your amendment would actually remove the constitutional requirement that all property be  valued at the same rate; in other words, your proposal (and assessment “freezes” in general) will promote and encourage unfairness in the process…. and introduce additional, unnecessary complexity.

Frankly, you’re going in the wrong direction and missing an incredible opportunity. While a mathematical millage will put ALL of the responsibility on the local official to hold the line on costs and keep taxes low, your proposal just gives them someone else to blame for the inevitable tax increase.

Even worse, your amendment will do nothing to ensure that Georgia property owners are being accurately taxed! Even with the adoption of your amendment, over 9 out of 10 taxing authorities will STILL adopt mathematically-incorrect rates each year.  The overwhelming majority of Georgia property owners will STILL pay a property tax that has no real relationship to the cost of their government!

Senator, a law doesn’t have to be complicated to be effective. Sometimes, the answer really is just this simple. The only reasonable course of action is to withdraw and disavow any assessment “freeze” proposals and simply require cities, counties and school boards to DO THE MATH.

I commit to you that I will do whatever is required to help you enact this requirement.