(JULY 18, 2025) -- The Cherokee County Board of Commissioners held the first of three public hearings on the proposed millage rate for fiscal year 2026, following a presentation based on funding the FY2026 budget without increasing any millage rates.

Nine people spoke during the public hearing.

The Board advertised a maintenance and operations millage rate of 5.307 mills – the Board can approve a millage up to the advertised rate.

A millage rate is used to calculate property taxes on both residential and commercial property, which is governed by Title 48 in Georgia state law.

Cherokee County has the third lowest millage rate in metro Atlanta and does not have a sales tax like HOST or LOST to reduce property taxes. Cherokee, Cobb and Gwinnett counties are the only three counties without such a sales tax. County leadership has attempted to implement a HOST for the last two legislative sessions, but the required legislation was not successful under the Gold Dome in Atlanta.

Cherokee County also has the lowest expenditures per capita, second lowest taxes per capita and the second lowest debt per capita in the 11-county metro region.

Additionally, any homeowner with a homestead exemption receives the benefit of the homestead freeze implemented by state law and voter referendum in 2008. Properties with the homestead exemption are not taxed on any increase in property value. The taxable value, which is 40 percent of fair market value, is reset when a home is sold. New this year is the statewide floating homestead exemption, for which Cherokee County opted in. That means any homesteaded property will not see any increases in both the county M&O rate and the fire rate as long as the millage rate stays the same.

Budget cutting efforts

During the July 15 meeting, Commissioners said their intention is to keep the millage rate steady at 5.153 mills and use $7.8 million in reserves to fund the FY2026 general fund budget. During the budgeting process over the last few months, county leadership cut nearly $9 million from the initial submitted requests. The budget cuts additional staffing requests, capital (new vehicles) and other departmental requests.

After the first millage rate presentation in June, county leadership cut an additional $1.8 million, which included working with the Sheriff’s Office to forgo budgeting for 12 vacant positions and phasing in of the Sheriff’s Office non-competitive pay program request during the Board of Commissioners’ retreat in January.

The Cherokee County Board of Commissioners general fund budget funds county services for law enforcement, judicial services for the Blue Ridge Judicial Circuit, District Attorney’s Office, transportation, stormwater infrastructure, recreation, animal shelter, probation, and emergency management, among other services. It also funds health and human services including funding for the North Georgia Health District, Division of Family and Children’s Services, the Cherokee Training Center, and Environmental Health.

Millage rates under consideration

The general fund is funded by the Maintenance & Operations millage rate.

The Board of Commissioners also controls a millage rate to fund fire services and a millage rate to pay back the $90 million voter-approved parks bond.

Due to changes in state law during the 2024 and 2025 legislative sessions, the new statewide floating homestead exemption now impacts the fire millage rate. For the first year, the taxable value cannot increase. For each year thereafter, the taxable value can increase at the inflation rate, which is currently 3 percent.

The fire tax funds operations for Cherokee County Fire & Emergency Services. The fire millage rate is levied to unincorporated Cherokee County properties, and the cities of Canton, Holly Springs, Waleska, and Ball Ground charge their residents through their municipal millage rates, which is then paid by the cities to the county each year. Woodstock is the only city with its own fire service.

The Fire & Emergency Services budget is proposed at $57.7 million, up $1.07 million from FY2025. Much like the general fund budget, the fire fund proposal was cut by nearly $600,000, including five new positions requested for fire prevention, fire training, fire administration and EMS administration.

The Board of Commissioners expressed intention of keeping the millage rate the same at 2.888 mills and using about $523,000 of reserves to fund the FY2026 fire budget.

The Board intends to set the parks bond millage rate 0.260 mills. The parks bond is set to be paid off in 2030.

The final two millage rate public hearings will be held Aug. 5, at 11 a.m. and 6 p.m., in Cherokee Hall at the Cherokee County Administration Building, 1130 Bluffs Pkwy., Canton.

Also during the regular July 15 meeting, the Board:

• Recognized Tom Hill for his service to the Cherokee County Municipal Planning Commission from May 2007 to July 2025.
• Proclaimed July 18 at Park and Recreation Professionals Day in Cherokee County.
• Announced that the Board of Elections re-elected B. Glen Johnson as its chair at the July 7 meeting. Johnson was sworn in during the meeting.
• Announced the special election for Commission District 1 and State Senate District 21 is Aug. 26. Advanced voting and absentee ballot information can be found at cherokeegavotes.com.
• Announced that a temporary recycling drop-off location at Hobgood Park has been opened. County staff is working on a permanent location within the park, which is conditional on GDOT’s widening project of Bells Ferry Road and the park’s new entrance.
• Approved, 4-0, appointing Evan Marble to fill the remainder of the term for resigning member Joe Lawrence, effective immediately through June 30, 2028. Distrct 4 Commissioner Corey Ragsdale made the motion, which was seconded by District 3 Commissioner Benny Carter.
• Approved, 4-0, appointing Chad Huff to the Region One EMS Advisory Council to fill a remaining term, effective immediately and expiring June 30, 2028. District 2 Commissioner Richard Weatherby made the motion, which was seconded by Commissioner Carter.
• Approved, 3-0-1, the minutes from the June 30 special called meeting. Commissioner Carter made the motion, which was seconded by Commissioner Weatherby. District 4 Commissioner Corey Ragsdale abstained.
• Approved, 4-0, the minutes from the July 1 work session, executive session and regular meeting. Commissioner Weatherby made the motion, which was seconded by Commissioner Carter.
• Held a public hearing on revisions to the floodplain management and flood damage prevention ordinance. No one spoke. Commissioner Carter made the motion to approve the revisions, which was seconded by Commissioner Ragsdale. The vote was 4-0.
• Held a public hearing to consider a request from Melissa Daywalt and Dr. Amy Crowder to appeal a decision by the Zoning Board of Appeals for a request for a variance to the ordinance related to freestanding signs. The applicant is seeking to put a freestanding sign that is not monument style in the Highway 92 Overlay. The applicant’s attorney spoke. A motion to deny failed, and a motion to approve failed, both with 2-2 votes. The item will remain pending with the Board of Commissioners until the applicant reconfigures their sign to meet the sign ordinance or until the new District 1 Commissioner is elected and sworn in, allowing a possible tie-breaking vote.
• Held a public hearing to consider a request by Sharon Cantrell to appeal a decision by the Zoning Board of Appeals for a request for a variance to reduce the side setback for an accessory structure from 10 feet to 5 feet. The applicant spoke in favor, and two residents of the same neighborhood spoke against the request. Commissioner Ragsdale made a motion to deny the request, which was seconded by Commissioner Weatherby. The vote was 3-1 with Commissioner Carter dissenting.
• Held a public hearing to consider a request by Michael Emanuelo on behalf of ACME Properties LLC to appeal a decision by the Zoning Board of Appeals for a request to allow a freestanding, non-monument style sign. Commissioner Ragsdale made the motion to deny, which was seconded by Commissioner Weatherby. The vote was 3-1. Chairman Harry Johnston dissented.
• Held a public hearing to consider a request from Coda Stewart for Jonathan and Joy Crosby to appeal a decision by the Zoning Board of Appeals for a request to reduce the side setback for an accessory structure from 10 feet to zero. The applicant and their representative, the HOA neighborhood president, and the adjoining neighbor all spoke in favor of the request. Chairman Johnston made the motion to grant the appeal, which was seconded by Commissioner Weatherby. The vote was 4-0.
• Tabled at the applicant’s request, 4-0, a request by Grand Communities LLC to rezone 33.88 acres from R-40 to R-20 Conservation on Woodstock Road for a 46-lot conservation subdivision. The request also includes variances to allow house lots to encroach conservation areas, to allow greenspace to be disturbed, and to allow the greenspace access strip to be less than 50 feet. The applicant has indicated the site plan is being reworked. The case will be placed on the Aug. 5 agenda. Commissioner Ragsdale made the motion to table, which was seconded by Commissioner Weatherby.
• Approved, 4-0, an amendment to the Growth Boundary Agreement to reflect a proposed annexation for a residential development to connect to the Summit at Towne Lake, as well as an R-40 parcel that it surrounds. County and city staff determined it was more appropriate for that property to be in the city of Woodstock and the update to the agreement adds the property to the growth boundary. Commissioner Ragsdale made the motion, which was seconded by Commissioner Carter.
• Approved, 4-0, notifying the city of Woodstock that the county does not object to an 11.31 annexation request to the city on Putnam Ford Road. Staff was instructed to include comments from county departments related to fire & emergency services, transportation, and planning and zoning. A previous action on the agenda, if also approved by the City Council, adds this parcel to the growth boundary agreement. The project will connect to the Summit at Towne Lake. Chairman Johnston made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, notifying the city of Woodstock that the county does not object to an annexation request to the city of Woodstock. The applicant is proposing to annex 16.356 acres and rezone from R-40 and Light Industrial to R-3C in the city. The area is within the growth boundary agreement. Staff was instructed to include the county department comments related to planning and zoning, fire & emergency services, transportation, and stormwater. Chairman Harry Johnston made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, notifying the city of Woodstock that the county does not object to an annexation application of 36.32 acres to be rezoned from R-15 and R-40 to Open Space. The plan for the property is Little River Park. Chairman Johnston made the motion, which was seconded by Commissioner Weatherby.
• Approved, 4-0, the consent agenda, which includes: a request by Senior Services to accept the annual Atlanta Regional Commission subgrant agreement in the amount of $1.52 million for state fiscal year 2026, which began on July 1; a request from Grants Management for approval of the 2025 CDBG and HOME Annual Action Plan for submission to HUD; a request from the Marshal’s Office to utilize opioid settlement funds for opioid use disorder training in the amount of $14,850 and a corresponding budget amendment; a request by Fire & Emergency Services to surplus and dispose of obsolete computers; a request and resolution from the Shoals at Arbor Hill Community Association Inc. to privatize roadways within the subdivision; a request by SPLOST/Roadway to transfer 0.104 acres of right of way, 0.112 acres of permanent construction easement, and 0.011 acres of temporary construction easement from county-owned property to the Georgia Department of Transportation for construction of the SR 140 at Univeter Road Intersection Improvement Project; a request to call for a public hearing to be held Aug. 19 to consider text amendments to Article 27 (Tree Preservation and Replacement); a request to call for a public hearing to be held Aug. 19 to consider a text amendment to Section 4.15 (Sidewalks); and a request to call for a public hearing on Aug. 19 to consider a request for a legacy lot for Mark Cargle located at 1125 Upper Sweetwater Trail. Commissioner Weatherby made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, an intergovernmental agreement with the city of Canton for implementation of Tax Allocation District No. 1 – Downtown and Etowah River Corridor. Commissioner Ragsdale made the motion, which was seconded by Commissioner Carter.
• Approved, 4-0, an intergovernmental agreement with the city of Canton and Canton Downtown Development Authority for the city of Canton for TAD Project 106, the North Street Development for construction of a new Courthouse Annex, Parking Deck, and Mixed Use Project along North St. Commissioner Carter made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, a request from Fire & Emergency Services to outfit four vehicles with lighting packages from the lowest quote, Gellman Upfitting LLC. The cost is $31,195 and funded through SPLOST. Commissioner Weatherby made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, a request from Court Administration to purchase office furniture for the new Jury Trial Courtroom at the Justice Center from OFS brands, Inc. The cost is $43,334.70 and is funded by SPLOST. Commissioner Ragsdale made the motion, which was seconded by Commissioner Weatherby.
• Approved, 4-0, a request from Recreation and Parks for an agreement with PSG Energy Services, LLC for replacement lighting systems over both pools at the Aquatic Center. The cost is $349,985 and is funded by SPLOST. Installation of the lighting system is expected to decrease both energy and maintenance costs. Commissioner Carter made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, a request from Recreation and Parks for a three-year lease agreement with Trinity Presbyterian Church of Free Home for use of the Chris C. Hite Memorial Community Center gymnasium. The lease is to allow CYB teams to utilize the gym. Commissioner Ragsdale made the motion, which was seconded by Commissioner Carter.
• Approved, 4-0, a request from SPLOST/Roadway for award of a construction services agreement for construction of Trickum Road Improvements from Belles Lane to Sycamore Lane to Bartow Paving Company Inc., the low bidder. The cost is $3.9 million and funded by SPLOST. Commissioner Weatherby made the motion, which was seconded by Commissioner Carter.
• Approved, 4-0, a request from SPLOST/Roadway to award a construction services agreement for phase two of the 2025 Resurfacing Project to South Georgia Milling & Cleanup Services LLC, the low bidder, in the amount of $3.5 million. The cost is funded by SPLOST. The contractor is a current subcontractor of the company hired for Phase 1 of the project. Roads will be paved in the Orange Shoals subdivision, Dogwood Farms subdivision, Bradshaw Farm subdivision, Hickory Glen subdivision, Bridge Mill subdivision, Creek Hollow subdivision, The Falls of Cherokee subdivision, Olde Cedar Creek subdivision and Timberlake North subdivision. Commissioner Carter made the motion, which was seconded by Commissioner Weatherby.
• Approved, 4-0, a request from the SPLOST/Roadway Department for approval of multiple Professional Services Agreements for right-of-way acquisition and right-of-way appraisal services for a variety of roadway improvement projects from Atlanta Technical Consultants LLC, Graves and Associates LLC, and BM&K Inc. in the not-to-exceed amount of $500,000 per year, per awarded agreement. Commissioner Ragsdale made the motion, which was seconded by Commissioner Weatherby.
• Approved, 4-0, a request from the SPLOST/Roadway Department for approval of multiple Professional Services Agreements for pedestrian, trails, and bicycle facility design services for a variety of roadway improvement projects from Vanasse Hanghen Brustlin (VHB), Thomas and Hutton, Keck & Wood, Heath & Lineback, and Kimley-Horn & Associates, Inc. in the not-to-exceed amount of $500,000 per year, per awarded agreement. Commissioner Carter made the motion, which was seconded by Commissioner Ragsdale.
• Approved, 4-0, a request from SPLOST/Roadway Department for approval of multiple Professional Services Agreements for transportation planning design services for a variety of roadway improvement projects from Vanasse Hanghen Brustlin (VHB), Gresham Smith, and Kimley-Horn & Associates, Inc. in the not-to-exceed amount of $500,000 per year, per awarded agreement. Commissioner Weatherby made the motion, which was seconded by Commissioner Carter.
• Approved, 4-0, a request form SPLOST/Roadway Department for approval of multiple Professional Services Agreement for environmental design services for a variety of roadway improvement projects from Vanasse Hanghen Brustlin (VHB), Pond & Company, and Kimley-Horn & Associates in the not-to-exceed amount of $500,000 per year, per awarded agreement. Commissioner Ragsdale made the motion, which was seconded by Commissioner Weatherby.
• Approved, 4-0, a request from the Procurement Department for approval of a five-year Procurement Management Software SAAS Contract form Euna Solutions, Inc., in the not-to-exceed amount of $27,406. Commissioner Ragsdale made the motion, which was seconded by Commissioner Carter.