The Thomaston-Upson Board of Education has given tentative approval to a two-mill increase in the district's property tax millage rate, a step district leaders say is necessary above all to protect a safe and secure learning environment for students and staff.
District leaders identified school safety as the clearest and most urgent reason for the proposed increase. The district's school resource officer program and secure entry systems cost approximately $450,000 annually, offset by only $180,000 in state safety grant funding, leaving a local burden of roughly $270,000 with no offsetting state support.
“Safety is not a discretionary line item, and it cannot be the first thing cut if revenue does not keep pace with cost,” Superintendent Dr. Tret Witherspoon said. “This proposal starts with a basic responsibility: keeping our students and staff safe every day they are in our buildings.”
Beyond safety, the district faces a broader budget gap driven largely by costs it does not control. The district has not generated an operating budget surplus since fiscal year 2021 and has instead covered annual shortfalls by drawing down its fund balance. Fund balance stood at $10.8 million as of June 30, 2025, and district officials had budgeted it down to $7.9 million for this fiscal year before a revised estimate brought that figure to $9.3 million. Witherspoon said that approach cannot continue indefinitely without eventually forcing sudden, disruptive cuts rather than planned ones.
“This is not the first option we considered,” Witherspoon said. “It follows a year of expenditure reductions, including an additional $1.5 million in cost-saving measures for fiscal year 2027, that proved insufficient on their own to close the gap between what it costs to run this district and what current revenue provides.”
Employer contribution rates for the State Health Benefit Plan rose 35.86 percent for classified employees and 7.1 percent for certified employees in fiscal year 2026, with both categories rising an additional 2.6 percent in fiscal year 2027 to reach $23,220 per employee. Teacher Retirement System employer rates rose 5.44 percent in fiscal year 2026 and will rise another 1.8 percent in fiscal year 2027, reaching 22.32 percent. Neither rate is set locally. Student transportation adds to the pressure, costing $4.1 million annually against $1.2 million in state funding.
At the same time, district enrollment has declined 10.2 percent over the past decade, reducing state funding even as fixed operating costs remain largely unchanged. Through the state's Local Five Mill Share requirement, the district will also send approximately $3.9 million in local property tax revenue to the state in fiscal year 2027 rather than retaining it locally.
For homeowners, the state's Homestead Tax Relief Grant will provide an additional $18,000 exemption for school maintenance and operations if the Board sets the 2026 millage rate at 14.68 mills, producing an estimated savings of $264 for the average homesteaded taxpayer. That relief applies only to homesteaded property and does not fully offset the increase for every taxpayer, but district officials note it as meaningful context for residents weighing the proposal. Officials also point to Senate Bill 33, which takes effect January 1, 2027 and may restrict future property tax revenue options, as a factor in the timing of this recommendation.
“In order to have a great school system, it takes investment,” Witherspoon said. “Improvement strides have been made, but continuing that academic growth momentum takes resources. A public school
system is only as good as the community it serves, and we are grateful to this community for engaging seriously with a hard decision.”
State law requires three public hearings before the Board can formally set the millage rate. The first hearing is scheduled for 7:30 a.m. on Tuesday, August 25, during a called Board meeting. The second hearing follows that same day at 6 p.m., during the district's regular Board meeting. The third and final hearing is scheduled for 6 p.m. on Tuesday, September 1, during a called Board meeting, at which the Board is expected to formally set the millage rate. Residents are encouraged to attend any or all of these hearings to ask questions or share comments before a final vote. Residents with questions may also contact the Office of the Superintendent.
With gratitude,
Dr. Tret Witherspoon, Superintendent