The Bremen Board of Education met on Monday and approved a two-point increase in the millage rate to 14.95 mills after holding their third and final public hearing.

The board of education’s final public hearing on the millage increase was held on Monday before their regular meeting. During the hearing, citizens expressed concerns about the millage rate disproportionately affecting senior citizens on fixed incomes.

The board has previously enacted measures to lighten the school tax burden on senior citizens through tax exemptions, with another exemption that will be voted on in a referendum in November. According to the board, for qualifying senior citizens, a $100,000 home would be taxed on 40 percent of its value, $40,000. A state exemption reduces the taxable value by $10,000 and the board’s exemption reduces the value by another $10,000, reducing the taxable value to $20,000. The additional proposed exemption would reduce the taxable value even lower to $10,000.

To qualify for the exemption, senior citizens must take in below $52,440 in non-earned income and below $10,000 in earned income. So far, 216 Bremen residents have qualified for the exemption, and the board has previously stated that they are working to identify all seniors who qualify.

During the hearing, the board presented information packets to the public detailing their budget for the 2008-09 fiscal year, as well as enrollment data and charts outlining millage rates throughout the state.

The 2008-09 budget calls for $14,280,349 in total revenues, with local taxes accounting for $3,120,000 and $10,062,015 in funds from the Georgia Department of Education.

The budget’s total expenditures equal it’s revenues, with the vast majority of funds, 72 percent, being spent on educational programs. Compared to last year’s budget, this budget is approximately $1 million larger.

Superintendent Stanley McCain has previously stated that the larger budget and increase in the millage rate is partially due to costs associated with the opening of the new Bremen Middle School. The 2009 budget includes funds for 20 new positions totaling $798,296 in costs, with 13 of the new positions located at the new school.

The increased budget has also been attributed to unfunded state mandates. For example, the state mandates that the Bremen Board of Education raise the mileage reimbursement for employees from 50.5 cents per mile to 58.5 cents. However, the state does not contribute additional money to fund this increase, leaving the board of education and local taxpayers to make up the difference.

Similarly, the state requires that all certified employees receive a 2.5 percent increase in salaries. While the state funds the salary increase for current employees, it does not fund the increased pension contribution and health care costs associated with the increase.

During the regular meeting, the board approved the 2 mill increase, raising the rate to 14.95.

“Basically this says the Bremen Board of Education has met with its tax advisory committee,” McCain said. “Publishing the tax digest and levy for the current year and the five previous years having held three public hearings in accordance with law... does hear by set the mill rate based on the 40 percent assessed value of maintenance and operation at 14.95 mills.”

The new rate of 14.95 will mean an increase of approximately $70 for a $100,000 house. However, 14.95 is still lower than the state average of 15.178.

During the meeting, the board approved their consent agenda which included a measure to commission a traffic engineering study for $2,800. The study will center around the intersection of U.S. Highway 78 and Mangham Road. Previous studies do not take into account traffic that will be generated by the opening of the new school. According to the board, with a new study they have a better chance of the Georgia Department of Transportation approving a traffic light at the intersection.

The board also discussed the open house and dedication of Bremen Middle School, which is scheduled for 2 p.m. on Sunday afternoon.