City of Atlanta
Georgia

Ordinance
21-O-0243
Adopted on Substitute
Jun 7, 2021 1:00 PM

A SUBSTITUTE ORDINANCE BY FINANCE/EXECUTIVE COMMITTEE TO AMEND SECTION 146-26 (B), (C), (D), (E) AND (F) OF THE CODE OF ORDINANCES OF THE CITY OF ATLANTA, SO AS TO CHANGE THE AD VALOREM TAX RATE OF REAL AND PERSONAL PROPERTY FOR THE GENERAL LEVY, DEBT LEVY, CITY PARKS LEVY, SCHOOL OPERATING LEVY, SCHOOL DEBT LEVY AND THE SPECIAL TAX DISTRICT LEVY; TO PROVIDE THAT THE TAX RATES ESTABLISHED HEREIN SHALL REMAIN FIXED EACH YEAR UNTIL AMENDED OR REPEALED; AND FOR OTHER PURPOSES.

Information

Department:FinanceSponsors:
Category:FinanceFunctions:None Required

Attachments

  1. Printout
  2. 45134

Body

WHEREAS, the City of Atlanta (the “City”) is charged with operating and maintaining City Government and is charged by law with the responsibility of annually recommending to the Mayor and City Council the rate of the tax levy to be made; and

 

WHEREAS, the Atlanta Board of Education is charged with operating and maintaining an independent school system and is charged by law with the responsibility of annually recommending to the Mayor and City Council the rate of the tax levy to be made; and

 

WHEREAS, Ordinance 20-O-1466, adopted by the City Council on September 8, 2020 and approved by operation of law on September 17, 2020, levied the City’s 2020 Millage Rates on real and personal property with a General Levy of 7.85 mill, a Debt Levy of 1.88 mill, a School Operating Levy of 20.740 mill, a School Debt Levy of 0.00 mill, a Park Levy of 0.50 mill, and a Special Tax District Levy of $1.387 mill; and

 

WHEREAS, Ordinance 21-O-0243 needs to be adopted on June 7, 2021 to align with our FY2022 budget process and will be adopted prior to receipt of the final digest from Fulton County and prior to receipt of the final Atlanta Public School levies and Special Tax District Library levy; and

 

WHEREAS, when the final digest from Fulton & Dekalb County are received after the budget process is completed a new Ordinance will need to be adopted by Council levying the City’s final 2021 Millage Rates on real and personal property with a General Levy, a Debt Levy, a School Operating Levy, a School Debt Levy, a Park Levy, and a Special Tax District Levy; and

 

WHEREAS,  Section 146-26 (a) of the Code of Ordinances of the City of Atlanta (the “Code”) provides that the taxes set forth in this Article continue to be levied and assessed each year until amended or repealed, and at this time the Department of Finance desires to amend Section 146-26 (b), (c), (d), (e) and (f) of the Code so as to change the ad valorem tax rate of real and personal property for the General Levy, Debt Levy, City Parks Levy, School Operating Levy, School Debt Levy and the Special Tax District Levy.

 

THE CITY COUNCIL OF THE CITY OF ATLANTA, GEORGIA, HEREBY ORDAINS, as follows:

 

SECTION 1:  That Sections 146-26 (b), (c), (d), (e), and (f) of the Code of Ordinances of the City of Atlanta, which read as follows:

 

(b)    General Levy.  An ad valorem tax at the rate of eleven and thirteen hundredth mills (11.13) less an amount equal to three and twenty hundredth mills (3.20) for the rollback of 2019 sales tax revenue, less an amount equal to eight hundredth mills (0.08) for millage equivalent rate rollback, to yield a net ad valorem tax at the rate of seven and eighty-five hundredth mills (7.85) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State is subject to taxation within the corporate limits of the City for this purpose, is hereby levied.”

 

(c)              “Bonded Indebtedness.  An ad valorem tax at the rate of one and eighty-eight hundredth mills (1.88) on every $1,000 or any part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the City of Atlanta, is here by levied.  An ad valorem tax at the rate of zero mills (0.00) on every $1,000 or part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the Atlanta Board of Education, is hereby levied.”

 

(d)              “Parks.  An ad valorem tax at the rate of fifty hundredth mills (0.50) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State, is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the improvement of the public parks of the city, is hereby levied.”

 

(e)              “Education Levy.  An ad valorem tax at the rate of twenty and seven hundred forty thousandths mills (20.740) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State is subject to taxation within the corporate limits of the City for this purpose, is hereby levied.”

 

(f)              “Special Tax District. An ad valorem tax at the rate of one and three hundred eighty-seven thousandths mills (1.387) on every $1,000 or any part thereof of all real and personal property within that portion of the City of Atlanta lying in DeKalb County, which under the laws of this State is subject to taxation within the corporate limits of the City of Atlanta in DeKalb County, is hereby amended to read as follows hereby levied.”

 

 

 

Is hereby amended to read as follows:

 

(b)    General Levy.  An ad valorem tax at the rate of eleven and thirteen hundredth mills (11.13) less an amount equal to three and twenty hundredth mills (3.20) for the rollback of 2019 sales tax revenue, less an amount equal to eight hundredth mills (0.08) for millage equivalent rate rollback, to yield a net ad valorem tax at the rate of seven and eighty-five hundredth mills (7.85) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State is subject to taxation within the corporate limits of the City for this purpose, is hereby levied.”

 

(c)              “Bonded Indebtedness.  An ad valorem tax at the rate of one and eighty-eight hundredth mills (1.88) on every $1,000 or any part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the City of Atlanta, is here by levied.  An ad valorem tax at the rate of zero mills (0.00) on every $1,000 or part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the Atlanta Board of Education, is hereby levied.”

 

(d)              “Parks.  An ad valorem tax at the rate of fifty hundredth mills (0.50) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State, is subject to taxation within the corporate limits of the City for the purpose of raising revenue for the improvement of the public parks of the city, is hereby levied.”

 

(e)              “Education Levy.  An ad valorem tax at the rate of twenty and seven hundred forty thousandths mills (20.740) on every $1,000 or any part thereof of the value of all real and personal property which under the Laws of this State is subject to taxation within the corporate limits of the City for this purpose, is hereby levied.”

 

(f)              “Special Tax District. An ad valorem tax at the rate of one and three hundred eighty-seven thousandths mills (1.387) on every $1,000 or any part thereof of all real and personal property within that portion of the City of Atlanta lying in DeKalb County, which under the laws of this State is subject to taxation within the corporate limits of the City of Atlanta in DeKalb County, is hereby amended to read as follows hereby levied.”

 

SECTION 2:  That the Tax Commissioners of Fulton and DeKalb County, by copy of this Ordinance be and are hereby requested to specifically list all components of both the Bonded Indebtedness Levy of the City of Atlanta and Atlanta Board of Education and the General Levy, Parks Levy, and the Special Tax District Levy of the City of Atlanta and the School Operating Levy, as set forth in Section 146-26 (b), (c), (d), (e) and (f) herein, on tax bills to be rendered to citizens of Atlanta.

 

SECTION 3:  That all ordinances or parts of ordinances in conflict herewith are hereby waived to the extent of the conflict.

 

 

 

 

Meeting History

Apr 28, 2021 1:30 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft

SOUNDED AND FORWARDED TO FULL COUNCIL

May 3, 2021 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

REFERRED TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:REFERRED WITHOUT OBJECTION
May 12, 2021 1:30 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:HELD IN COMMITTEE [UNANIMOUS]
MOVER:Jennifer N. Ide, Chair, District 6
SECONDER:Howard Shook, Vice-Chair, District 7
AYES:Jennifer N. Ide, Matt Westmoreland, Andre Dickens, Natalyn Mosby Archibong, Howard Shook, Joyce M Sheperd
ABSENT:J. P. Matzigkeit
May 17, 2021 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

RETURNED AS HELD TO FINANCE/EXECUTIVE COMMITTEE WITHOUT OBJECTION

RESULT:RETURNED AS HELD
May 26, 2021 1:30 PM Video Finance/Executive Committee Regular Committee Meeting
draft Draft
RESULT:FAVORABLE/SUB/CONDITION [UNANIMOUS]
MOVER:Jennifer N. Ide, Chair, Distric 6
SECONDER:Howard Shook, Vice-Chair, District 7
AYES:Jennifer N. Ide, Matt Westmoreland, Andre Dickens, Natalyn Mosby Archibong, Howard Shook, J. P. Matzigkeit
EXCUSED:Joyce M Sheperd
Jun 7, 2021 1:00 PM Video Atlanta City Council Regular Meeting
draft Draft

Chairperson Ide sounded the caption to Ordinance 21-O-0243 and made a Motion to Adopt on Substitute. A discussion ensued, in which, Council Tabled the item to confirm all requisite requirements were met. Without Objection, the Motion CARRIED. Returning back to the ordinance, it was removed from the Table Without Objection. Following, the Motion to Adopt on Substitute was made by Chairperson Ide and Seconded by Council Member Bond. The Motion then CARRIED by a roll call vote of 15 yeas; 0 nays.

ADOPTED SUBSTITUE BY A ROLL CALL VOTE OF 15 YEAS; 0 NAYS

RESULT:ADOPTED ON SUBSTITUTE [UNANIMOUS]
MOVER:Jennifer N. Ide, Councilmember, District 6
SECONDER:Michael Julian Bond, Councilmember, Post 1 At Large
AYES:Michael Julian Bond, Matt Westmoreland, Andre Dickens, Carla Smith, Amir R Farokhi, Antonio Brown, Cleta Winslow, Natalyn Mosby Archibong, Jennifer N. Ide, Howard Shook, J. P. Matzigkeit, Dustin Hillis, Andrea L. Boone, Marci Collier Overstreet, Joyce M Sheperd