This page features the "worst of the worst"-- the cities, counties and school boards which have demonstrated a complete lack of understanding of one of their most important responsibilities-- the setting of the millage rate.

To be "featured" on this page, the taxing authority must have either:

1. Established a long history of incorrect taxation;
2. Grossly overtaxed or undertaxed its constituents; or
3. Publicly demonstrated ignorance of the tax process.

As you'll soon see, some fit all three categories.

Muscogee County Schools
"This tax increase is somebody else's fault"
At least you can say that they have been consistent. For at least the past 15 years, the school system has set its millage rate at exactly 23.370-- a mathematical impossibility. Last year, the Board did not roll back the millage rate in spite of a three percent increase in the net tax digest, much less set the rate mathematically. Board Vice Chairman James Walker acknowledged that the system would collect more tax money than in the previous year, but essentially blamed the tax increase on the Tax Commissioner, demonstrating that he is ill-equipped to be in charge of this important responsibility.

The 4/19/04 meeting minutes record this from Mr. Walker:

"Mr. Walker noted that it is not the school district that is raising the millage rate by 3%. He further stated that this is the result of the tax digest and the school district will benefit from someone else's actions."

Last year, the owner of a $150,000 Muscogee home paid $88.68 more than necessary in property taxes for schools. This year, the School Board plans to do the same thing-- and offers the same excuse.

Status: 4/24 - data analyzed. See results

Nominate your city or county!
Is your city, county or school board setting its millage rate incorrectly? Do your elected officials belong in our "Hall of Millage Rate Shame?" Conduct your own investigation, then submit your findings to us. We'll add the "worst of the worst" to this hallowed page!

"Hall of Shame" Nominees

The following jurisdictions are currently under consideration for inclusion in the "Hall of Millage Rate Shame:"

City of Snellville: In 1999, after at least a decade of inflated millage rates, the Snellville City Council set a mathematically-correct rate which cut tax bills by 33%. By 2005, however, the city had abandoned the practice, setting an arbitrarily-high rate this year.

Polk County: A series of political and mathematical missteps has delayed the adoption of Polk's 2005 budget and millage. In a 7/12 newspaper article, Polk Commission Chairman Billy Croker said that, to avoid further embarrassment, "no further preliminary information on the budget, the digest, and the millage rate will be released." To date, the county has ignored an "open records" request by MillageRate.com. The failure to respond to a request is a misdemeanor, punishable by a fine.

Bryan County: This south Georgia county had failed to respond to two requests for information by MillageRate.com.