TO THE EDITOR

I have noticed both in the Lincoln Journal and around the County campaign signs and ads proclaiming that if elected taxes would be frozen. I have also observed hand painted signs throughout the county heralding that it is Democrats who impose taxes in Lincoln County, and that the electorate should vote Republican, intimating that taxes would then would go away. Both suggestions are false, misleading and disingenuous.

While freezing taxes sounds on initial hearing to be a good idea it in reality if enacted would result in several unpleasant unintended results. First, what is the meaning of freezing taxes? Is it saying that fair market property values are to be maintained at the current rate, or that the mileage rate applied to the property value remains unchanged? If so in either case how long is the "freeze" to last? Next, how can Lincoln County freeze the fair market value when the State Department of Revenue annually reviews our tax digest and requires all property to yearly reflect 40% of fair market value? Folks, when county rules conflict with State rules the state rules override. So, if enacted all we would get would be a nice feeling, and that's all, as the fair market values would not remain unchanged.

If you freeze the milleage rate you are then at the mercy of the economy to not only sustain property values, but also increase them, as well as adding properties that would impact and broaden the county tax basis. The key generally to lower property taxes is industry. Lincoln County simply at present does not have that to fall back upon. The down side here is that when real estate values fall, or the economy goes into recession, as we are currently witnessing, revenue falls resulting in less money to operate schools, police, fire, emergency, and water services, as well as roads and bridges. Since you could not raise taxes, you would be forced to reduce and lay off essential personnel. Further, if revenue does not increase we would not be able to keep or hire qualified police; emergency workers, etc. as they would be forced to work were they would be able to have pay increases to adjust to cost of living increases. How many of us would work for an entity where we knew that the salary we were hired at would not increase?

If you freeze the milleage rate on property until it is sold at a later date you would create a huge tax due on the increased value when the property is later sold or transferred. This would be no different than the hated federal "death tax" that presently exists causing families to have to sell their homestead when the homestead owner dies in order to pay the tax. All you would be doing is postponing the tax to the next generation. To do this would be pure selfishness.

I believe our Board of Commissioners has worked hard and not increased the milleage rate in past years. What has increased is the property values, but this is because state law mandates that property be assessed at 40% of fair market value. This not the result of our elected county officials wanting more money for more programs.

It is simply disingenuous for anyone to suggest, state, or say that Republicans or Democrats are the reason why property taxes in Lincoln County will increase. At present under state law all property is to be assessed at 40% of fair market value. All 159 counties in Georgia are required to ensure that assessments are current to reflect present market forces. There is no mystery in this. No Republican or Democrat in Lincoln County can get around state law. It is individual commissioners and their collective decisions on how much to fund the various needs within this county that translate in to whether the milleage rate will increase. On the local level painting with a broad brush that all Democrats will raise property taxes in Lincoln County is irresponsible inflammatory political rhetoric. Labels do not act, but people do. All of the Incumbent County commissioners have in my opinion clearly evidenced conservative fiscal responsibility irrespective of whether they were elected as a Democrat or Republican.

Freezing tax rates or property assessments penalizes growth, and future property holders. Labeling one political party on a county level as tax raisers is nothing more than nonsensical political hysteria that insults the intelligence of Lincoln County voters.

Don't be duped by election ranting that promises you things that sound too good to be true, or labels others with sweeping generalizations. Some thoughts before we go to the polls on November 4th.

JOHN W. DUNSMORE, JR.