1. Millage Rate History (General Fund) Tax Year Mill Rate 19854.09 19863.95 19874.69 19886.35 19897.65 19907.65 19917.65 19927.17 19937.42 19947.39 19957.12 19967.05 19976.90 19986.90 19996.50 Tax Year Mill Rate 20007.00 20017.48 20027.32 20036.52 20046.50 20056.99 20066.98 20076.26 20086.25 20096.25 20106.25 20116.25 20126.25 20136.25 20145.989

2. Hall County Millage Rate: 5.989 Lowest Millage Rate in Hall County since 1988 Lowest Millage Rate of comparable County size in Georgia

3. HOME ASSESSED VALUE $ 170,000 X.40 $ 68,000 - 2,000 Homestead Exp. $ 66,000 $66,000 X.005989 = $395.27 (Current Millage Rate) $66,000 X.005735 = $378.51 (Proposed Roll Back) = $16.76  Annual Difference = $ 1.40 Per Month Hall Co. Property Assessments

4. Hall Co. Public Safety Personnel Resignations/Terminations/Retiremen t YEAR EMS FIRE DETENTION CENTER SO C.I. 20108727105 201196402411 201210948246 201310755153 201491641194 2015661452 TOTAL52512259731

5. Hall Co. Public Safety Personnel Resignations/Terminations/Retiremen t RESIGNATIONS44351087314 PERCENTAGE85%69%48%75%45% TOTAL PERSONNEL 136 229 207 236 33 PERCENTAGE38%22%109%41%94% EMS FIRE DETENTION CENTER SO C.I. Total resignations/terminations/retirement for Public Safety: 456 That equates to a loss of 55% of the public safety workforce over 5.5 yrs.

6. Survey of GA Counties Law Enforcement- Detention Center Officers POSITIONS HALL COUNTY FORSYTH COUNTY GWINNETT COUNTY CHEROKEE COUNTY ATHENS /CLARK COUNTY FLOWERY BRANCH P.D. DEPUTY SHERIFF (CERTIFIED) $32,866 $37,241 $38,777 $37,095 36,795 $35,089 DEPUTY SHERIFF (NON- CERTIFIED) $31,320 $34,678 $34,028 $34,374 35,595 DETENTION CENTER OFFICER $31,320 $37,241 $$34,028 $34,374 36,795

7. Survey of GA Counties Millage Rates & Co. Tax on $170K Home 2014 MILLAGECo. Tax on a $170,000 Home CLARKE13.95$920.7 BARROW12.75$841.63 LUMPKIN10.88$718.08 HABERSHAM10.79$712.14 JACKSON9.76$644.16 WHITE9.17$605.22 BANKS8.98$592.68 DAWSON8.14$537.11 GWINNETT7.40$488.40 CHEROKEE6.472$427.152 HALL5.989$395.274 FORSYTH4.81$317.59

8. Tax Digest History Change from 2015 to 2014 - 6.23% increase over 2014 - 4.43% is due to assessment growth - 1.80% is due to natural growth Change from 2014 to 2013 - 7.14% increase over 2013 - 4.36% was due to assessment growth - 2.78% was due to natural growth

9. Hall County’s Proposed Financial Goals 1.Balance the County budget (without borrowing money) 2.Maintain budget solvency 3.Establish a five-year Capital Improvement Plan (CIP) 4.Develop a strategic plan for returning employee salaries to market levels 5.Enhance Hall County’s financial structure using sound business practices 6.Create a business climate that promotes a diversified growing economy consistent with established growth management plans and enhanced quality of life