Liberty County commissioners held the first two of three meetings mandated when a tax increase is on the way — but commissioners vowed to do what they can to stem the burden on local property owners.

The county has advertised adopting a millage rate that would be more than the rollback rate, the rate the state deems is necessary to apply to the tax digest that will not bring in more property tax revenues than the year before.

But commissioners were adamant Tuesday afternoon that their intent is to roll back the millage rate to at least the rollback rate and not increase the property taxes on landowners.

“We are not proposing to raise the millage rate,” Chairman Donald Lovette said.

“We don’t want to raise the taxes,” Commissioner Timmy Blount said.

The county has advertised a proposed millage rate of 19.4, a reduction of 1.5 mills from its current level of 20.9. And commissioners indicated they intend to cut the millage from that level.

“We want to lower it,” Commissioner Marion Stevens said.

“I don’t want to raise taxes,” Commissioner Eddie Walden said. “I want to lower them, and I think we can.”

Commissioners approved a fiscal year budget of $71.3 million — the county’s fiscal year runs from July 1 to June 30. The total general fund budget is 4.05% larger than the FY26 budget, or by $2.8 million.

“I think the board does a great job of maintaining the delicate balance of funding the requests that come in and lowering the millage for taxpayers,” said county CFO Samantha Richardson.

The budget has grown over the years, going from $58 million in FY24 to its current level for a jump of 23%.

The county’s millage rate was as high as 21.14 in 2023 and it was low as 16.3 in 2020.

“The county faces continued rising costs,” Richardson said. “The goal is to maintain essential services at the lowest cost possible.”

The county’s property digest came in at a value of $2.95 billion, but not all of that property is subjected to property tax, Richardson pointed. After nearly $760 million in exemptions are applied, the county’s taxable digest is around $2.19 billion.

The county’s total of exemptions has gone up from around $381 million to $760 million in four years, Richardson added.

“Liberty County is an exemption-rich county,” she said.

The three largest are the freeport, the disabled veterans and the KDW, or Kemp-Deloach-Williams, so named because that is the law that capped a homeowner’s property value increase at 3% or the consumer price index, whichever is lower. Those three exemptions make up about 80% of the total exemptions.

The value of disabled veterans exemptions jumped from $247 million to $288 million over the past year, while the freeport exemptions stayed stable. The value of exemptions under the KDW actually declined slightly, Richardson said.

The gross digest increased 4.14% over the previous year.

“Growth in our tax base is important because it can help spread the cost of county services across a larger assessed value,” Richardson said.

Some residents, however, questioned the timing of the millage rate hearings and what residents are getting for their property tax money.

Seabrook Island Road resident Jack Kraeling called into question holding the first two meetings on election day, especially with the possibility of two new commissioners joining the board.

“Voters had no idea this was proposed,” he said. “You have cut the voters out of this decision. You have disenfranchised the voters.”

Kraeling said he lives on a dirt road, without county water and county sewer and asked why his property taxes have gone up $1,700 in three years.

“The valuation has gone up is the explanation I get,” he said. “You’re asking me for money for services I’m not getting.”

Michael Cook also questioned how the budget has grown so much while the population has not grown as fast.

“The budget has grown in excess of $20 million and the population growth has only been 3,000,” he said. “You can’t continue to grow the government on a tax base that isn’t there.”

At 19.4 mills, a house with fair market value of $150,000 would pay $1,125 in property taxes to the county. That total is $87 less than last year, Richardson said, and in Hinesville, the county’s portion of property taxes would be $979.16 at the proposed millage rate, down from last year’s $1,062.21. The county millage rate in Hinesville is lower than it is in the unincorporated areas to avoid taxation for a duplication of services.

A recent Georgia Tech study looked at the county’s tax base and its costs. The study showed that for every $1 generated in property tax from residential property, it required $1.20 in services. For commercial, it was 60 cents.

“Residential growth is a wonderful thing,” Richardson said, “but it also means increased demands.”

“It’s good to see all the house being built,” Lovette said, “but we need that commercial growth to offset that.”

Lovette also said the county doesn’t invite “car washes and chicken places” to set up shop in the county, and said the more commercial property there is, the less burden there is on homeowners.

The state has allowed governments to apply five months of the FLOST, or floating local option sales tax, to property taxes. The county brought in $3.6 million in FLOST proceeds over that span, which is equivalent to 1.652 mills.

At that rate, a full year of FLOST is expected to bring in $8.64 million, equivalent to 3.96 mills.

Lovette also pointed to the coming development at Interstate 95 and Highway 84 as a potential source of more sales tax money. But an east end resident also pled with commissioners to keep more than a revenue stream in mind.

“Before you develop, please pay attention to the environmental concerns of our coast,” Nancy Maier said. “I know we need development but think about our Georgia coast.”