Kitchens: I no longer have confidence in the leadership in the department or boards
A recent letter from the Georgia Department of Audits and Accounts confirmed a problem with Jones County’s Sales Ratio that has the possibility of costing the county thousands of dollars in penalties and putting the county’s ability to collect taxes in jeopardy.
The issue was discussed at length at a called meeting last week.
Board of Commissioners Chairman Chris Weidner called the Aug. 27 meeting to order and delved into the heart of the matter. The chairman said he had received two phone calls from citizens earlier in the day expressing their dismay that the board had not addressed a problem they had been aware of for months.
Weidner said the citizens stated and he agreed, if the commissioners cannot fix the problem, they should all resign.
“They said it was an issue of failed leadership, and I agree,” he said.
Correcting the problem that appears to be in the board of assessors office – and according to the chairman, specifically the chief appraiser – is easier said than done.
The Board of Commissioners has authority over every appointed department head in the county except one, the chief appraiser. That fail safe is in place by law to make sure commissioners have no power over property values.
The BOC does not have authority over any employees of the tax assessors, either. They report to the board of assessors, who are appointed by the commissioners.
According to Georgia law, the functions of property appraisal for taxation purposes must be separated from the governing side of the county, much the same way that the judicial branch of government is separate from the legislative branch.
It is a legal separation of powers.
The appraisers employed by the board of assessors are tasked with appraising property values in accordance with formulas and legal statutes imposed by the State of Georgia, the Department of Revenue and the General Assembly.
All of that makes it difficult for the BOC to address the problem the county is facing, and the reason Weidner made an appeal to the board of assessors.
“I respectfully ask the board of assessors to remove the chief appraiser,” he said. “We are in trouble and need to fix it now.”
The DOAA letter dated Aug. 22 was not a surprise to board members who have been asking questions of Chief Appraiser Tony George since they found out about the issue at a Sept. 5. 2023, meeting.
Commissioner Sam Kitchens said he went before the board of equalization Aug.7 about a personal issue and was disappointed and concerned. He said his disappointment was not about the results but the knowledge of the board members.
Kitchens said the minutes of the meeting showed the members had looked at and reviewed the appraisals being appealed. But, he said when he asked about that because of the inconsistency of the dates of the letters, the members said that the review was not something they do.
“They voted that the appraisals were right and proper and had been sent to taxpayers,” the commissioner said. “There are people on that board that have uniformity issues.”
Kitchens said he showed the board multiple examples of inequitable values and was told that was not their issue.
He said he asked about overrides of assessments and was told if the override was left on a property, it was a mistake.
“I asked if everyone’s taxes had increased, and they said absolutely,” he said. “It’s all recorded.”
The commissioner went on to say that the recent report about the sales ratio shows Jones County is in worse shape than last year.
“The taxpayers have lost a lot of money, and I’m not sure how to proceed,” he said.
The accepted sales ratio is 36 or higher. The 2022 ratio was 32.9, and the most recent report that looked at the 2023 values reported the ratio at 31.26.
“I’m of the opinion I no longer have confidence in the leadership in the department or boards,” he said. “I’d go further to say I’d like to see them all replaced.
Commissioner John Wood said he did not appeal any property, but he did talk to George. He said the appraiser said 9,400 properties assessments had been changed in 2023.
“I asked when the others would be changed,” he said.
Wood said he received a phone call earlier that day about property assessments that were frozen.
“I want to see a list of property values that were frozen over the last three years, and I’d like to see it within 14 days,” he said.
Kitchens said he would also like to see a list with the reasons the property values were frozen.
Commissioner Wendy Vaughn said she received calls.
“All of us are taxpayers and should all be treated the same,” she said. “All properties should be figured the same, and that hasn’t happened.”
Vaughn said it was shocking to see undeveloped property taxed the same as developed property.
Commissioner Daylon Martin said failed leadership starts with the commissioners.
“We appoint people to these boards. Until we hold people accountable, you get what you get,” he said.
Martin said he has been on the Board of Commissioners for 12 years, and he believed the tax rate has been rolled back 12 times. He said it had not been a problem until this year.
“A lot of people are involved in the process. I can say it wasn’t made an issue before, why now?” he asked.
The commissioner said the supervisor does not assess properties. “We need to look at who goes out and does what.
You need to drill down to who assessed the properties,” Martin added.
He said the commissioners are in the middle of a double-edged sword. The goal is low taxes, but the county needs to fit state requirements.
Martin said over the past seven years George has been chief appraiser, there have been complaints, but he would like the assessors to stand behind their assessments.
“At the end of the day, they are responsible. The chief is responsible, and we are responsible,” he said.
The commissioner said whatever happened, it needs to be fixed.
“I’m ok with a review, not a witch hunt.”
Kitchens said he has a different opinion. He said the sales ratio had not been a problem until the past three years.
“We were within the ratio until then. They’re always working a year back. Values are going up, and we might be part of the problem for rolling back the millage rate,” he said.
The commissioner said the state is not looking at the tax money being brought in. The state is looking at property values. He asked if the problem was not enough property assessors, why the chief appraiser asked for more money for travel and new office furniture and put his request for a new employee as his third priority.
“I don’t see a process to fix where we are in year three. I don’t see we’ve done anything,” he said.
Kitchens said board members are sent to required training, but he was told they never review assessments.
“That’s a huge problem for me. I’m past asking for a peer review. I’m ready to make changes,” he said.
Martin said commissioners appoint board members without a clear understanding what they are supposed to do.
The commissioner said, in the seven years of George’s employment, he has not gotten much he has asked for from the board.
“This board is reactive, not proactive. In this instance we have to be. If that department needs five people, we need to give them five people. Maybe more,” he said. “This is a mandate, and we have to go there.”
Kitchens said he disagreed 1,000 percent. He said the commissioners have done the job they can with a department head not under their control.
“I’m not willing to wait another year to see if we can fix it. State law makes a work plan, and we have to achieve it,” he said. “In the business world, you would not be losing money and keep the same people.”
Weidner said the board has a problem. The state says the county has a problem, and it’s not going away.
Vaughn said the only reason the commissioners found out about the 2023 appeal was because the Jones County school superintendent was invited.
“Why didn’t we know about that?” she asked.
Kitchens asked what the county is going to do now.
“I want to know where we are and where we are going. What is the board of assessors going to do to get us out of this mess we are in now?” he asked. “We are fixing to be fined and out of compliance. Our only step is to remove the board of assessors.”
Kitchens said the chief appraiser was not there to answer questions, but County Administrator Jason Rizner said he was listening on the phone.
Just as George had done in previous times before the commissioners, he insisted that the fault did not lie in the assessors’ office. He said the report received was not a final report, and the state was not seeing the efforts that had been made to correct the values.
The chief appraiser said the changes had been entered manually, and that could be why the state was not seeing them. He also stated appraisers have no control over the prices people are overpaying for properties.
“We follow the market; we don’t create the market,” he said.
George said he has spoken to other appraisers who tell him the county needs to appeal the finding and then go to arbitration.
His rebuttal to the report continued for several minutes before Kitchens interrupted.
“You cannot keep saying you are doing your job and it’s always their fault. I want a DOAA representative and WinGAP expert in front of this board,” the commissioner said. “You have given us nothing but excuses.”
Board of Assessors member Tim Andrews addressed the commissioners and thanked them for being allowed to serve on the board. He said the board must comply with state requirements, go to training and pass tests.
“I’m not an appraiser, but I’m familiar with the process,” he said.
Andrews told the commissioners he does not feel he or the board of assessors are incompetent. He said 47 counties fell below the ratio requirement.
“People pay more for property because they want it,” Andrews said.
Weidner said the commissioners needed a work session to decide next steps.
Kitchens made a motion to postpone the discussion to 5 p.m. Sept. 3. Martin stated he would like state and WinGAP representatives at the workshop.
Kitchens said he wanted the reasons for all the overrides at the work session also.
The vote to postpone the discussion to the Sept. 3 workshop was unanimous.
