Smyrna officials are asking property owners to absorb a tax increase even as the city’s own numbers show it has already enjoyed a surge in property tax collections over the past several years
The city has tentatively adopted a 2026 millage rate of 8.990 mills, above the rollback rate of 8.834 mills. Under Georgia’s tax notice rules, that amounts to a 1.77% increase in property tax.
Smyrna’s property tax collections have already climbed dramatically in recent years. According to the city’s notice, net taxes levied increased from about $27.7 million in 2021 to about $38 million in 2024. That is more than $10 million in additional annual property tax revenue in just three years.
And the city took in that money without raising the M&O millage rate, which remained at 8.99 mills from 2021 through 2024.
The reason is simple: Smyrna’s tax digest has ballooned. The city’s net digest grew from about $3.08 billion in 2021 to about $4.23 billion in 2024.
As property values rose, City Hall collected more money even while keeping the same rate on paper.
The rollback rate is supposed to account for reassessment-driven revenue growth. When property values rise, the rollback rate gives local governments a way to avoid collecting a windfall from the same properties simply because assessments increased.
By choosing a rate above the rollback rate, Smyrna is not merely maintaining the status quo; it is choosing to collect more.
For taxpayers, this is the familiar squeeze. Home values rise, and after updated assessments, local governments collect more even when officials say they have not raised the rate. Then, when the rollback rate is announced, officials can still argue for keeping more of the increase while claiming they are not increasing taxes.
The city’s notice says the proposed increase would cost about $31.20 for a homesteaded property with a fair market value of $525,000 and about $49.92 for a non-homestead property valued at $800,000.
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