Cities to Lawmakers: One Size Doesn’t Fit All

Suwanee Mayor and GMA First Vice President Jimmy Burnette addresses the House Study Committee on Local Government Taxation, Funding and Budgeting during its October 21, 2026, meeting.

Georgia city officials told the House Blue-Ribbon Study Committee on Local Government Taxation, Funding and Budgeting on October 21 that property tax changes need to fit very different local budgets and that state lawmakers should consider giving cities more tools instead of new limits.

GMA first vice president and Suwanee Mayor Jimmy Burnette was the first speaker and set the tone for the other presentations. Cities utilize a wide variety of mixes of sales tax, property tax, utility revenue and fees, he said, while offering different services based on what residents want. "One size doesn't fit all," Burnette said. For example, Suwanee does not have an operating sales tax, but franchise fees make up about 10% of its budget.

Cities Can't Control Some Costs

Rome City Manager Sammy Rich and Decatur City Manager Andrea Arnold during the October 21, 2026, meeting of the House Study Committee on Local Government Taxation, Funding and Budgeting. Photo: Live stream capture.

A significant takeaway from the city speakers is that rising costs leave little room to cut. In Rome, City Manager Sammy Rich said health insurance costs climbed from $5 million to $11 million. The city ordered a fire truck in 2021 at a cost of $500,000, but the price topped $1 million by the time it was delivered.

"We have similar problems, similar issues, different zip codes, and different scales of the problem," Rich said.

In her testimony, Decatur City Manager Andrea Arnold said that 58% of her city's general fund pays the salaries for police, fire, and other critical positions. Property tax revenues fund 66% of Decatur's general fund.

Assessment Caps and Sales Taxes

Arnold said that a 3% cap on assessments over the past five years would have reduced Decatur's revenue by $21 million, more than $4 million a year. That amount is the cost of the city's fire department, she said. She also cautioned against using sales tax, "a highly elastic tax," to pay recurring costs like salaries.

In Rome, Rich told the committee that voters rejected FLOST, which would have reduced property taxes by about 80%. He further noted that sales tax revenue often falls when the economy slows. "If we're going to change the rules, please don't strap us to something that's going to hurt some and improve something for others," Rich said.

Macon-Bibb Mayor Lester Miller addresses the House Study Committee on Local Government Taxation, Funding and Budgeting during its October 21, 2026, meeting. Photo: Live stream capture.

Macon-Bibb Mayor Lester Miller said his county's OLOST reduced its millage rate from over 20 to 9.5. "All we're asking you to do is give me the flexibility to do what you want us to do," he said.

Perry Mayor Randall Walker said FLOST works well for his city. He noted that visitors from the Interstate and the Georgia National Fair help share the cost of city services. He raised concern about the Georgia Supreme Court's recent ruling that the Chatham County fire fee was an unconstitutional tax. Fees let cities base charges on the cost of a service instead of property value, he said.

Where Relief Should Be Targeted

Cedartown Commissioner Jessica Payton and Perry Mayor Randall Walker during the October 21, 2026, meeting of the House Study Committee on Local Government Taxation, Funding and Budgeting. Photo: Live stream capture.

Cedartown Commissioner Jessica Payton said state officials should focus property tax relief on homeowners instead of relying on sales tax swaps such as FLOST, which lower property taxes for all property owners, including large retailers. She said that the best Polk County could do with FLOST is a 2.9-mill reduction, "a lot for Walmart and not a lot for me."

"I'm not excited about spending my sales tax at Walmart to help pay Walmart's property tax," Payton said.

Impact of Assessment Freezes

The chief appraiser for Columbus-Muscogee County outlined what 43 years of frozen homestead values have produced in Columbus. About 63% of homestead tax bills this year were under $1,000, after the state tax relief grant.

She also showed two bills from the same block in uptown Columbus. One homeowner pays $8.63 a year, while the other pays over $3,600. She called it the "welcome stranger tax." Columbus voters have twice rejected removing the freeze, she said.

Lawmakers Push for Answers

House members asked the city speakers how to protect homeowners on fixed incomes. Rep. Martin said a retiree can see a bill double or triple when development changes a neighborhood. "Help us work on it," he told Rich.

Arnold said cities want a role in the process, specifically asking that the committee require a fiscal impact analysis for every community before any new policy moves forward.

"We're happy to help study" the different proposals, Rich said. "We're happy to run scenarios."