Wilkinson County Schools recognizes the importance of economic development, business investment, and job opportunities in our community. As residents consider the proposed Level 1 and Level 2 Freeport exemptions, the district is sharing information about its financial circumstances and potential effects on school funding.
The two ballot questions would authorize a 100% property tax exemption for qualifying categories of business inventory, including taxes levied for educational purposes.
Level 1 covers specified manufacturing and distribution inventory, including raw materials, goods in the manufacturing process, certain finished goods, and qualifying fulfillment-center inventory. Level 2 covers finished-goods business inventory that would not otherwise qualify under Level 1.
Steps Taken to Manage Costs
The district has taken steps to manage expenses while protecting classroom instruction. School consolidation allowed a building to close and reduced operating costs. Duplicate software and subscriptions were eliminated, and more affordable resources were selected to meet instructional needs.
The FY27 General Fund budget includes lower planned spending in several operating areas, including building maintenance and operations, administration, and transportation, while increasing the amount budgeted for instruction compared with the FY26 budget figures reviewed by the district.
The school millage rate also decreased from 19.681 mills in 2023 to 18.500 mills in 2025. A further reduction to 18.250 mills is proposed for 2026. Lowering the tax rate is separate from reducing expenses and reflects consideration for taxpayers.
Why School Funding Matters
Declining enrollment presents an additional funding challenge. Many essential costs remain, including teachers and support staff, transportation, and building operations.
If the proposed Freeport exemptions reduce local school revenue, further adjustments could affect staffing and student services. The extent of any financial effect would depend on the value of currently taxable inventory that qualifies for the exemptions and any applicable funding adjustments.
School funding supports more than daily operations. It supports the instruction, relationships, and assistance that help children succeed. Every student in Wilkinson County deserves access to a quality education and meaningful opportunities for the future.
The district’s purpose is to explain these considerations while respecting each resident’s voting decision. Wilkinson County Schools encourages residents to learn about both proposals and consider their potential effects on the local economy and public education.
Learn More
Wilkinson County’s ballot includes separate questions for Level 1 and Level 2 Freeport exemptions. Residents can review the exact wording through their sample ballot on Georgia’s My Voter Page.
For an explanation of qualifying inventory and exemption levels, visit the Georgia Department of Revenue’s Freeport Exemption page.