EDITORIAL: Rep. Viola Davis: The Devil Is in the Details: The Hidden Cost of Property Tax Reform vs. Protecting Public Education Funding

By State Representative Viola Davis (D-Stone Mountain)

(518 words)

For months, Georgians have heard promises about property tax relief. Tax reform is an important conversation, and every homeowner deserves transparency and the facts about how proposed changes may affect their finances. But there is another question receiving far less attention: What happens to our public schools if the revenue that has funded them for generations changes dramatically?

As a state representative, a government watchdog and a longtime advocate for educational equity, I have spent years studying Georgia's Quality Basic Education (QBE) formula, the financial challenges facing high-enrollment school districts and the growing disparities between counties that contribute more to the state than they receive in return.

Today, those concerns have become even more urgent.

Local property taxes have long provided one of the most stable and predictable sources of revenue for public education. Yet Georgia is considering significant changes to property tax policy at the same time many school districts are struggling with rising operational costs, transportation expenses, teacher recruitment and retention, aging facilities, inflation and the increasing educational needs of a diverse student population.

The question is not whether tax reform should occur. The question is whether we fully understand its long-term impact on public education before we make changes that cannot easily be reversed.

For this reason, I recently introduced House Resolution 34EX, recognizing the importance of educational funding equity, protecting local school funding and preserving stable revenue sources for public education. The resolution recognizes that funding decisions made today will have lasting consequences for students, educators, taxpayers and communities throughout Georgia. Citizens may follow the progress of HR 34EX through the Georgia General Assembly's website as it becomes available at https://www.legis.ga.gov/legislation/74894.

As these discussions continue, every donor county school district should establish an independent School Funding Impact Committee composed of school board members, finance professionals, educators, parents, business leaders and community stakeholders. Its mission should be to monitor legislative changes, evaluate the district's long-term fiscal health, analyze the effects of changing state and local tax policies and provide transparent public reports before significant revenue changes take effect.

This is especially important for donor counties - communities that contribute substantial tax revenues to the state while facing questions about whether they receive an equitable return on those investments. These counties should have current data and independent analysis before major changes to their primary source of school funding are implemented.

Most importantly, tax policy and education policy should never be developed independently of one another. When changes to Georgia's tax structure have the potential to alter the financial foundation of our public schools, lawmakers, school districts, local governments and communities should evaluate those effects together. Good public policy requires thoughtful planning, reliable data and an honest assessment of both the intended and unintended consequences.

The future of Georgia's children should never become an unintended consequence of tax reform.

Protecting taxpayers and protecting public education are not competing priorities, they are complementary responsibilities. We can pursue meaningful tax reform while also preserving the stable and sustainable funding that has long supported our public schools.

Before we change school funding forever, let's make sure we have all the facts.

*Editor's note: Rep. Davis provides a photo, included below.

Representative Viola Davis represents the citizens of District 87, which includes a portion of DeKalb County. She was first elected to the House of Representatives in 2018 and currently serves on the Defense & Veterans Affairs, Health, Insurance, Natural Resources & Environment and Urban Affairs committees.

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