Hall County’s 26 percent tax rate increase — and its $6.7 million general fund spending jump — is mostly fueled by a 2.5 percent cost of living raise for employees, a fifth Superior Court judge and law enforcement spending. The county is proposing a tax rate of 6.95 mills and a general fund spending plan of $103.6 million for the 2018 fiscal year beginning July 1. Both are large increases over 2017’s tax rate of 5.716 mills and its $96.95 million general fund.