Budget Development FY2026
The Cherokee County School Board has begun work on shaping its FY2026 budget, which funds the 2025-26 school year. Each budget cycle begins with School Board members identifying priorities for the upcoming fiscal year.
The FY2026 budget development cycle began in November 2025 and will conclude in April 2026, an earlier timeline than past years when the budget development process extended into June. Each School Board meeting will feature a budget development report, which will be added to this website each month following the meeting.
We encourage the community to follow this process as it includes some unique challenges for the District this year, including the adoption of the full Senior Exemption and the implications of the Homestead Exemption (House Bill 581).
click here for larger images
Senior Exemption
In May, Cherokee County voters approved an expansion of the senior tax exemption, which went into effect in January 2025. This will result in a $14 million decrease in revenue for CCSD for next school year. The School Board unanimously supported this exemption expansion and in preparation, all central office expenses are being cut by 3% to help partially mitigate this funding shortfall. You can learn more about applying on the Cherokee County Tax Assessor’s website online here.
Adjusted Base Year Ad Valorem
Homestead Exemption (House Bill 581)
The state legislature last year approved House Bill 581, a proposal impacting local revenue, which makes up more than half of CCSD’s budget for daily operations. As a result of this legislation, voters in the November general election were asked whether to pass a Constitutional Amendment that creates a floating statewide property tax exemption capping the amount property taxes can increase annually at the rate of inflation and substantially constricting the local revenue of a school district. The state law allows local governments to opt out of the floating exemption property tax cap; if the School Board does not opt out, it would mean a decrease of another $7.8 million for next school year and almost $50 million over the next three years. If the School Board, after hearing from the community at three public hearings in February, chooses to opt out, it does not impact any other existing exemption (standard homestead, senior citizen, disabled persons, veterans, etc.); more information about these exemptions is on the Cherokee County Tax Assessor’s website online at https://www.cherokeecountyga.gov/tax-assessors-office/homestead-exemptions/.
PRESENTATION FOR OPT-OUT PUBLIC HEARINGS
Budget Development Report 1 for FY2026 (November 2024)
Video: presentation from November 21 School Board meeting
Budget Development Report 2 for FY 2026 (December 2024)
Video: presentation from December 12 School Board Meeting
BUDGET DEVELOPMENT REPORT 3 FOR FY2026 (JANUARY 2025)
VIDEO: PRESENTATION FROM JANUARY 16 SCHOOL BOARD MEETING
BUDGET DEVELOPMENT REPORT 4 FOR FY2026 (FEBRUARY 2025)
VIDEO: PRESENTATION FROM FEBRUARY 13 SCHOOL BOARD MEETING
BUDGET DEVELOPMENT REPORT 5 FOR FY2026 (MARCH 2025)
VIDEO: PRESENTATION FROM MARCH 20 SCHOOL BOARD MEETING
The current FY2025 Budget for CCSD is posted online here.