LAFAYETTE, Ga. -- A new property tax exemption may not take effect until the 2008 bills roll out, but school leaders are already bracing for the detrimental impact on their budgets.

The exemption will allow residents age 70 or older to initially claim a $25,000 exemption on the taxable assessed value of their primary residence and up to 10 acres. In 2010, the exemption grows to $50,000.

Voters approved the exemption during the general election in November and there is no income cap for eligible property owners who wish to sign up by March 1 of next year.

The 2000 census shows that, at the time, nearly 14 percent of Walker County residents were age 65 and older, indicating that nearly that many people could be eligible for the tax relief. The burden would then be shifted to younger taxpayers.

Walker County School Superintendent Melissa Mathis said the exemption will “severely impact our operational budget.”

After watching more than 10 years of budget planning under the two previous superintendents, Mathis said administrators have “whittled away at personnel and services and have the leanest existing budget we have ever had considering the growth.”

Increased taxes or a decrease in services

“Austerity cuts” and a burgeoning student population have increased the needs of the system and the need for more funding, not less, she said. With that in mind, Mathis said she will look at every option besides increasing the property tax rate.

“My number one goal is not to raise taxes,” Mathis said. “That is the prevailing philosophy of this superintendent, this board and this community. My challenge is to deliver a quality program with the existing framework while absorbing the cuts and impacts that we are experiencing. Couple that with growth and you can imagine why I’m sleepless at night.”

Despite her goals, the option of raising taxes will be on the table when the time comes.

“I want everyone to understand realistically that we are compromised by reductions in revenue and growing needs,” she said.

Chickamauga School Superintendent Melody Day is also concerned about the impact on her budget.

“In order to operate the school system we have to have sufficient funds,” Day said. “We have experienced tremendous austerity reductions (from the state).”

State requirements forced school board members to hire two additional teachers last year to meet the correct student-to-teacher ration, requirements that could become more stringent in the near future, she said.

“I feel the way we operate is extremely efficient,” Day said. “We maximize every dollar we have not only because we want to be good stewards of public funds but also because we have such a limited budget to operate a school system.”

Fuel, utilities and other fixed costs for schools have been on a steady rise during the past few years.

“Every cost to operate has gone up,” she said. “We’ve maintained our millage rate at 10.25 mills since 2003. No one wants to raise taxes, but the only option that we would have would be to look at the millage rate if this were to occur and leave us with a shortfall. That would be the only recourse we would have.”

Having inherited the issue before taking on the role of superintendent, Mathis said she hopes to meet with local legislators to express her concerns.

“It’s difficult for me to know what the absolute prevailing wisdom and moral compass happened to be in that circumstance,” she said. “Maybe we could do a better job of showing (legislators) the impact of what decisions actualize themselves to be. I don’t know that they ever really fully understood the far-ranging impact of promoting that legislation.”

Why public education serves all residents

The ability to provide quality public education affects the quality of life for all residents, Mathis said.

“The services that our citizens require every day — our EMTs, our physicians, our police and those that provide our basic expected services every day — are educated in this system,” she said. “If you want the best, you need to produce highly-functioning, clear-thinking, well-versed educated individuals.”

As a lifelong educator Mathis concedes her bias to promoting education, but said she truly believes “education is the most important part of any individual’s existence.” She still can’t comprehend why some people would not want to fully support public education.

“It’s just really beyond me to understand someone who doesn’t value education and see its direct connection to their daily walk through their community and what they can expect to encounter in their health, safety, well-being and the quality of their life.”

Nothing against senior citizens

Both superintendents respect the county’s elderly residents and understand some need a break, but some older folks can afford to pay the full cost of their taxes. An income cap should have been included in the legislation, they said.

“I know it’s probably just to offset the rising cost of everything for homeowners, especially the elderly,” Day said. “I definitely think they should look at the level of their income. Some may still be working and drawing a full salary. I can see why it would be something to promote, but on the other hand if you have a school in your community you have to support that also.”

Mathis expressed a similar opinion, noting how new younger homeowners will have to pick up the load.

“It’s a service, certainly, to those 70 and above,” she said. “We all know someone in our family or our neighbors who will benefit from that, but while taking care of one end of our population you’re pulling it from another.”