Donald Lovette

Guest columnist

A strong, sustainable community depends on a balanced approach to growth, as clearly illustrated in the recently presented Georgia Tech tax study for Liberty County. The Liberty County Development Authority board approved commissioning this study, and Liberty County staff, along with the Liberty County Chamber, helped generate the required data for analysis.

The report confirmed what is typical in most communities across the country, that residential properties here do not fully cover the cost of the local government services they consume. Infrastructure, public safety, and other essential services often exceed the revenue generated from residential property taxes alone. In contrast, commercial and industrial businesses tend to generate more tax revenue than they require in services.

When the cost of education is included, the impact becomes even more pronounced. Despite accounting for just 22% of the tax digest, commercial and industrial land uses generate a significant surplus, enough to cover a combined county and school service deficit, where expenses total approximately $1.36 for every $1 in revenue from residential sources. Revenues generated by commercial/ industrial land use, as well as agricultural land, help to offset the residential service costs as they both have expenditure-to-revenue ratios well below one at 0.40 and 0.57, respectively.

This means for every $1 of taxes paid by commercial or industrial interests, the cost of government services for those entities is only 40 cents. And for agricultural land, the cost of government services is only 57 cents per $1 paid.

For county services alone, the break-even home value is approximately $258,000, about $80,000, or 44%, higher than the average home value of $178,000 during the period studied. For the school system, that break-even point is even more substantial, more than double the average home value in Liberty County. These figures underscore the importance of a diversified tax base to reduce homeowners’ financial burden while maintaining service levels and delivering necessary infrastructure required in modern society.

This broader context is important when comparing Liberty County’s tax rates to neighboring communities. While we often compare ourselves to Bryan County, their economic development success has allowed them to lower their taxes in recent years. Today, Liberty County’s estimated millage rate at approximately 23–24 mills is more closely comparable to Effingham County’s at about 22–23 mills.

While the difference is not substantial, and the overall property tax burden between the two counties is broadly comparable, the way residents experience that burden can differ significantly. Liberty County’s median household income is approximately $59,000, compared to about $85,000 in Effingham, meaning the same tax rate consumes a larger share of income locally.

Homeownership is also lower in Liberty, with about 49.9% of residents owning their homes compared to 78.5% in Effingham. As a result, many residents pay property taxes indirectly through rent, where those costs are less visible but still impactful.

Anchored by Fort Stewart, Liberty County has a notably young population, with a median age of 28.7 years compared to Georgia’s 37.6 and the national median of 39.2. As a result, median household income trends lower, reflecting a large share of residents who are early in their careers and have not yet reached peak earning years. Many peer communities with a strong military presence experience similar conditions, making this a shared challenge rather than one unique to our county.

Also influencing Liberty County’s tax structure is the impact of property tax exemptions for disabled veterans. Georgia offers 100% property tax exemption to disabled veterans up to $121,000 of their primary home’s value. This exemption also applies to surviving spouses and minor children.

This policy offers valuable relief to disabled veterans as their ability to earn income is impaired and it has implications for a county’s tax digest.

These exemptions account for approximately 13% of Liberty County’s residential tax digest, totaling $204 million in non-taxable value, one of the highest among neighboring counties.

While this reflects a community committed to honoring those who have served, it also reduces the taxable base, requiring the county to adjust accordingly to fund essential services.

For comparison, in Bryan County, these tax exceptions account for 4.88% of the county’s residential tax base. In Bulloch, it is 1.65%. In Effingham, it is 3.22% and in Long County, it is as high as 18.72%.

While no one is advocating to alter these well-deserved benefits, we must understand the makeup of our tax base to appropriately strategize to improve conditions for all our residents.

To offset lower assessment values and a significant level of exemptions within the tax digest, millage rates trend higher, which is why balanced growth is critical to providing tax relief long-term.

A healthy mix of residential, commercial, industrial, and agricultural land uses helps distribute the cost of providing services more equitably.

A recent study by Georgia Southern University estimated that Fort Stewart and Hunter Army Airfield have an economic impact of $5.8 billion in our region. And certainly, our nation, our state, and our community owe an immeasurable debt to our military veterans and their families for their service and sacrifice. We are proud that so many choose to stay here after retirement. With their service in mind and at heart, the board and staff of the Liberty County Development Authority commit ourselves to the work of growing a strong and diversified commercial and industrial tax base to ensure our county can continue to support essential services and infrastructure while honoring those who have given so much and supporting all residents.

Ultimately, the path forward for Liberty County is not about choosing one form of growth over another. It is about ensuring that growth is intentional, balanced, and sustainable. By continuing to strengthen the commercial and industrial tax base in suitably determined locations while also supporting residential and agricultural assets, the community can maintain quality services, invest in infrastructure, improve the standard of living, and maybe even lower taxes for us all. Achieving this balance is our highest goal.

Please email info@comegrow. global to request the full study.