Smyrna property-tax proposal advertises a 1.77% increase

Smyrna’s 2026 property-tax notice advertises a 1.77% increase even though the city is proposing to keep its millage rate at 8.990 mills, or 8.99 mills. The difference comes from Georgia’s rollback calculation, which compares the proposed levy with the rate that would produce the same level of tax collections after changes in the taxable property digest.

The proposal concerns Smyrna’s municipal levy only. It is not a forecast of a property owner’s complete tax bill, which can also include separate county, school-district, fire and other taxing-authority charges.

Why the tax can rise while the rate stays at 8.99 mills

A millage rate is applied to a property’s taxable assessed value. When the total tax digest grows because of new construction, reassessed values or other changes in taxable property, a city can collect more money without raising its established millage rate.

For the 2026 proposal, Smyrna says the 8.990-mill rate is 1.77% higher than the rollback rate. Without the tentative increase, the rollback rate would be no more than 8.834 mills. That comparison is why the city notice describes the proposal as a property-tax increase, even though the proposed rate is effectively the same 8.99 mills the city has used for years.

Illustrative increases in the city notice

Smyrna’s official notice estimates an increase of approximately $31.20 for a homestead property with a fair-market value of $525,000. It estimates an increase of approximately $49.92 for a non-homestead property with a fair-market value of $800,000.

Those figures are examples, not a promise that every property owner will pay 1.77% more. Individual bills depend on assessed value, exemptions, homestead status, property changes and whether the property is a primary residence, rental, commercial or other non-homestead property.

Budget context and homestead exemptions

Smyrna’s fiscal year 2027 budget book projects a 3.5% increase in the net property-tax digest and says the 8.99-mill rate would remain unchanged for the twentieth consecutive year. The budget document also says residents with the city’s floating homestead exemption will not see an increase to their Smyrna tax bill under the city’s stated policy. Eligibility, assessment changes and changes to the property can still affect an individual bill.

The underlying property valuation process is handled through Cobb County’s assessment system, not by the city alone. Property owners should review their assessment notice, exemption status and property classification before estimating what they may owe.

Public hearings and final status

The city notice listed public hearings for July 13, July 20 at 8:30 a.m. and July 20 at 7 p.m. City calendar materials reviewed for this article identify the July 20 calendar record as part of the millage-hearing process, but the available materials do not establish a final adopted rate.

As of July 28, 2026, the official city records reviewed for this article did not confirm a final adopted 2026 millage rate or any post-hearing action. Until that record is posted or otherwise confirmed, the 8.990-mill figure should be treated as proposed or tentative.

For Smyrna property owners, the practical takeaway is straightforward: the advertised increase applies to the city portion of the bill and is measured against a lower rollback rate. The final bill will depend on the property’s taxable value, exemptions and the separate levies imposed by other taxing authorities.

Sources

• City of Smyrna 2026 millage-rate public-hearing notice
• Cobb County Board of Tax Assessors