Fulton County Schools cannot set its millage rate or collect local property tax revenue for 2026-27 because the county has failed to finish its tax digest. Local property taxes account for more than 60% of the district's budget, according to an Appen Media report published Friday, July 24.

The cause: a backlog of 292 unprocessed land packages representing about 1,000 parcels, many of them commercial, has stalled the county at the appraisal stage, according to Fulton County Chief Financial Officer Sharon Whitmore. The county has not provided an estimated delivery date for the completed digest.

Brian Noyes, chief communications officer for Fulton County Schools, said a prolonged delay could affect the timing of incoming revenue and force the district to consider short-term financing to meet its obligations while continuing to serve students.

The funding uncertainty compounds an already tight fiscal picture. The Board of Education adopted a $2.3 billion budget on June 11, carrying a $56.9 million deficit. Two voter-approved senior homestead exemptions are projected to cut school revenues by approximately $50 million. The district's general fund projects $891 million in local tax revenue for 2026-27.

Johns Creek's role

The Johns Creek City Council will vote Monday, July 27, on whether to join a Superior Court petition that would authorize interim tax collection at the 2025 millage rate, according to Assistant City Manager Kay Love. Milton has already passed a resolution to join, and Alpharetta is considering one.

The Fulton County Board of Commissioners approved the petition on Wednesday, July 15. If a judge grants it, property owners would receive interim bills by Saturday, August 15, with payment due Thursday, October 15. A second notice would follow once the final rate is set, potentially resulting in an additional charge or a refund, Whitmore said.

Commissioner Bridget Thorne blamed the bottleneck on a single county employee using Esri, the company whose geographic information system software integrates maps and records for tax purposes. Chief Information Officer Keven Kerrigan said staff are working to add more users to the platform.

"You had one job and it didn't get done," Commissioner Bob Ellis said. "That's a failure that impacts us and all of our jurisdictions."

Compounding pressures

Before the backlog emerged, Johns Creek school leaders were already warning about fiscal strain from other sources. Northview High School Principal Martin Neuhaus told the school's student newspaper in February that the district faces "a $60-80 million a year shortfall because of a change in the county's tax digest...Fulton County is having budget issues because of that change, but also because of declining enrollment." He was referring to the senior homestead exemption's impact on assessed values, not the current administrative backlog.

The Board of Education must approve its millage rate by Tuesday, September 1, but cannot do so without first receiving the digest and holding state-mandated public hearings. The board's first millage rate hearing is scheduled for Thursday, July 30, at the FCS South Learning Center in Union City. Fulton County Schools has held a rate of 17.08 mills for the past two years.

The Superior Court hearing on the county's petition is set for 4 p.m. Tuesday, August 4.