An otherwise routine annual budget approval turned into a debate over whether Liberty County spends enough on youth programs.
The Liberty County Board of Commissioners voted 6 to 1 to pass a proposed $71 million budget at its Thursday, June 18 meeting. That’s an increase of $5.6 million – or 8.6% – over fiscal year 2026.
This year’s budget includes a 4.05% increase in the General Fund, with expected costs of about $5.5 million per month to run the county.
The required millage rate to cover the budget as a whole may be a few mills lower this year, thanks to roughly $3 million in new floating local option sales tax (FLOST) revenues, Chief Financial Officer Samantha Richardson said.
However, not having the current year’s tax digest back from the Georgia Department of Revenue puts the county at “a slight disadvantage,” Richardson said, because the county’s largest revenue source is property tax collected after January 1, 2027, while the new budget goes into effect mid-2026.
Richardson anticipated the state should be done with the tax digest in July or August, and then the county will “review the FY 26 budget again to see if any amendments will be necessary. But our goal is to be fiscally responsible, not to have to raise the millage to support the budget that’s adopted.”
Originally, requests from department heads had totaled $74.7 million, she said, but “this was cut down by approximately $3.4 million” — a little more than the anticipated FLOST revenue.
“We have been very cautious as a group (administration, commissioners, and Finance Department) to make sure that we get a complete picture of our anticipated revenues for the upcoming fiscal year in order to make the best-informed decision that we can for our county,” Richardson told commissioners.
That hasn’t stopped department heads from pleading their cases before the budget is amended.
At a work session on Thursday, June 25 after the tentative budget was passed, Liberty County Fire Chief Brian Darby made a pitch for more fire stations to cover all the new development, including the proposed station between Midway and Riceboro. Darby said they’re needed for an ISO rating that would keep homeowners’ insurance rates down. Previously, Darby has pointed out that not all insurance companies use ISO to set rates. He also said his command staff was stretched thin.
And Liberty County EMS Director Crystal Hensler told commissioners the department’s outside billing company had recommended significant price increases. She said her department, created when the county took over ambulance service from Liberty Regional Medical Center five years ago, had stretched its command staff more thinly than Fire has.
The new budget goes into effect as of July 1, the start of the new fiscal year.
On the record
The county’s additional income spurred a showdown between District 2 Commissioner Justin Frasier and the rest of the board over two of Frasier’s longtime pet projects: a county economic development authority aimed at bringing more businesses to Walthourville, Gum Branch, Midway, and Riceboro; and additional county funding for youth development programs.
Frasier asked for and was denied an additional $150,000 for youth development, budgeted at $58,000 for summer internships and the Youth Commissioners program.
Frasier, who ran unopposed in his district this term, insisted on a show of hands from commissioners – who unanimously opposed the increase – and got a show of hands voting no during the livestream.
But a closer look reveals that Liberty County invests much more than $58,000 on programs and services for its young people.
The county has budgeted $2.8 million for recreation – including structured programs like summer camps and after-school activities, as well as various indoor and outdoor facilities, pools in Midway and Hinesville, karate, dance classes, piano lessons, and seasonal sports leagues.
Liberty County also sets aside $1.5 million for the Live Oak Public Libraries branches serving Hinesville, Midway and Riceboro, which offer numerous ongoing programs for children and teens. The library also hosts free summer lunches from Second Harvest on most weekdays through July 31.
The Current GA asked Richardson for an estimate of dollars the county spends on youth programs. She calculated $4.2 million, including about 80% of recreation, 40% of library, and 50% of University of Georgia/4-H funds applied to youth. She also pointed out three Liberty County Sheriff’s Office youth programs: CHAMPS, back to school giveaways, and Scarecrow Stroll.
Liberty County School System programs are taxed and budgeted separately by the Board of Education, not the Board of Commissioners.
Money going out: Expenditures
Liberty County’s budget spans nine broad categories: general government, judicial, public safety, public works, health and welfare, culture and recreation, economic development, debt service for county vehicles, and a line for transfers out of the General Fund.
Top expenses include Risk Management-Insurance ($8.9 million), Fire Services (about $6.67 million), Jail Services ($6.64 million), Bureau of Professional Standards ($4.6 million), EMS ($4 million), Recreation ($2.28 million), District Attorney’s Office ($2.38 million), Risk Management-Pension ($2.32 million), Data Processing ($2.2 million), Roads ($2.2 million), Public Defender’s Office ($1.6 million), Library ($1.52 million), Tax Assessor’s Office ($1.51 million), Debt Service-Vehicles ($1.3 million), and Tax Commissioner’s Office ($1.15 million),
Richardson told The Current GA that what had appeared to be the county’s largest percentage increase – $17,385 listed for indigent burials – was a clerical error.
“We are budgeting $0 for indigent burials (there’s a tiny amount included in the Coroner‘s budget for this),” she said. “The $17,385 is for DFCS (no change from last year).” Another $25,000 “is for Homeless Prevention, which was added to the budget for our amended FY 26 budget.”
Richardson added that the error would be fixed after the county gets the tax digest from the state and the board amends the budget.
What’s the tax digest and why does it matter?
The county doesn’t know exactly what the 2027 property tax millage rates will be until the Georgia Department of Revenue signs off on the 2026 tax digest.
The tax digest is a list of all real properties and their values during the previous calendar year as calculated by the tax assessor’s office.
Once the tax assessor’s office finishes the list, they send it to the Georgia Department of Revenue, which checks to see if the county’s figures seem off. If the state finds the county erred in setting its values, the county has to redo the digest. But strict time limits on the back-and-forth process – for the county, state, and municipalities – create a strong incentive to get it right the first time.
Last year, the millage rates were 20.9 mils in the unincorporated areas and 18.314 for Hinesville residents, based on the 2025 tax digest of $661 million.
Payne said the Board of Assessors “expects to complete its portion of the process and transmit the tax roll to the Tax Commissioner shortly after the 45-day appeal period ends,” which is July 20.
Other revenue streams include taxes and licensing fees, rent on county buildings, and fees of all kinds, from prisoner housing to pavilion rentals.
Money coming in: Revenue
Total revenues, like total expenditures, are estimated at $71 million for fiscal year 2027. Those amounts are the same because Georgia law requires local governments to pass balanced budgets.
The first calendar year of revenue from the new Floating Local Option Sales Tax (FLOST) is piling up. Liberty County, as well as the cities of Flemington, Hinesville, and Walthourville, opted into the tax, which the county collects and will distribute annually.
As of May, Liberty County’s share was about $2.9 million, Hinesville’s was $1.57 million, Flemington’s was $137,000, and Walthourville’s was $98,500. That money also draws interest for each entity while it sits in the county’s fund.
Other one-cent sales taxes include Local Option Sales Tax (LOST), Special Local Option Sales Tax (SPLOST), and Transportation Special Local Option Sales Tax (TSPLOST) – each of which was approved directly by Liberty County voters. You can find monthly reports on the county’s website and see how much sales tax revenue the county and other entities got in 2024 and 2025 at the University of Georgia’s Carl Vinson Institute of Government website.
Property taxes
But Liberty County’s biggest revenue source is property tax, estimated at $3,678,929 this fiscal year.
The county expects more money to come in “due to developer activity and new home builds,” Richardson wrote, adding this year’s projected increase “is a conservative estimate used to balance the budget” – meaning more revenue could be coming in.
Team entry fees and pavilion rentals saw some of the largest percentage increases. While sales tax proceeds paid for equipment like new security fencing on pavilions, Richardson said those do not cover ongoing operational costs like electricity, water, and cleaning.
Liberty County pays some of the highest property taxes in Georgia relative to median household income. Many county property owners struggling with inflation have grown angrier in the past few years at a combination of tax increases, artificially-high home prices related to Fort Stewart’s housing allowance for soldiers, and new subdivisions being built at higher materials costs, all of which contribute to higher property values.
Meanwhile, officials have pointed out that inflation also has the county paying more for everything from paper clips to fire engines, requiring more property taxes that aren’t always made up for by new rooftops.
Citizens get mixed messages from the county about seeking property tax exemptions. On one hand, elected officials encourage homeowners to be sure to apply for their homestead or other exemptions to save money.
On the other hand, they also point to the county’s lower property values and growing amount of exemptions – delicately including its $204 million or 13% of disabled veterans and retired military homestead exemptions – as reasons why the county has a higher millage rate, according to a Georgia Tech study. By comparison, surrounding counties run 1 to 4 percent; only Long County is higher at 18.72%. Those “100% exemptions” only apply to the first $121,000 of a veteran’s home value – that’s less than most mobile homes cost in today’s market.
Adding to homeowners’ confusion: a new state-mandated property tax notice of assessment, courtesy of Georgia legislators. The idea is to make estimated property tax valuations easier to understand. It also gives people a second chance to file for a homestead exemption if they missed the April 1 deadline.
Some Liberty County residents have questioned whether the assessor’s office is using Zillow to estimate property values. Chief Assessor Keith Payne said that is not the case. In fact, third-party sites like Zillow often get county assessment information “and incorporate that data into their own systems,” he told The Current GA. “Liberty County does not use Zillow to establish property values.”
Payne explained that Georgia law and the Georgia Department of Revenue’s Appraisal Procedure Manual specify how property valuations are made. Those “recognized mass appraisal methods” include “sales analysis, property characteristics, cost data, and statistical studies to determine fair market value,” Payne wrote, as well as exterior inspections in the field.
Other taxes
Besides county government, other taxing authorities include the Board of Education, Liberty County Development Authority, Hospital Authority, and depending on where you live, the cities of Hinesville, Flemington, and Walthourville.
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