Two employees of the Jones County Tax Assessors office risked their jobs to speak to Jones County Commissioners about problems within the department that they believe are affecting property values and audits by the state.
The 5 p.m. work session was the first of two meeting of the Jones County Board of Commissioners Sept. 3. The work session was followed by the first Tuesday business meeting at 6.
Board Chairman Chris Weidner called the work session to order that was held to discuss the recent report from the Georgia Department of Audits and Accounts. That report showed the county’s sales ratio in 2023 was lower than in 2022, which was not good news.
Chief Appraiser Tony George started the meeting with explanations about how sales ratios are figured and disagreed with the state report. He also said he tried to raise property values in small increments in order not to over burden taxpayers.
“That’s what we are guilty of,” he said.
The appraiser said the county has no control over the samples taken by the DOAA, and the numbers when he figured the ratios were markedly higher and well within the acceptable range, which is over 36.
“I cannot tell you how they got to 31.71,” he said. “That tells me there is a discrepancy. How they got to that number, I don’t see it,” he said.
George’s solution to the problem was for the county for file another appeal with the DOAA.
After about 35 minutes, commissioners started asking questions.
Commissioner Daylon Martin began by asking how to fix the problem.
“We’ve been in this volatile state. We know we need to move the needle,” he said.
Commissioner John Wood asked the percentage of property values that were adjusted in 2021-23.
“Given the direction we are going tells me the assessments were very low,” he said.
Commissioner Sam Kitchens said that George had told them he raised the values of 9,400 parcels in 2023.
“My fear is if we still went down after over half our parcels were revalued, we are in big trouble. That worries me a lot,” he said.
George again said the best way was to file the appeal so the board members can listen to the DOAA.
“They are very convoluted and hard to get straight answers from as to how they came to a certain ratio,” he said.
Martin said he is a numbers guy, and he was trying to make the numbers make sense.
“Join the club,” George commented.
Kitchens said the appraiser had made those comments about the appeal last year that the commissioners did not know about.
“Then you said they used random numbers. The bottom line is there is a huge disconnect. At the end of the day, the state makes the rules,” he said. “I’m concerned we are not doing what we need to fix it.”
George stated that the 9,400 changes he made in 2023 changed the digest by $139 million.
Martin stated that the state should be able to see that number.
“I want to see we are going in the right direction. I’m not happy about where we are,” he said. “I don’t know if what you are saying is true or what the state is saying is true.”
Kitchens told George he was not saying the appraiser did not know what he was doing.
“But there is a disconnect somewhere. 9,400 is over half our properties,” he said.
The commissioner said the number of Jones County properties is 16,000.
Kitchens said from what he understands, the county has one more year to make a difference, and again George said the best action is the appeal.
Wood asked how many changes had been made in property values this year, and George said he did not have that number.
Weidner said the matter would be taken up again in the meeting to follow and asked for any citizens comments.
Assessors speak up
Bill Goodman came forward and introduced himself. He said he is a Level II Appraiser and appraises commercial and residential properties.
“We did 9,400 changes last year, but they were done incorrectly. If they were done the right way, it would have made a difference,” he stated. “Tony is a smart guy and has done a lot of good things, but ultimately, I answer to the citizens. I don’t know if I’ll have a job tomorrow, but we are taught fairness and uniformity, and that is not being followed.”
Goodman said, because those changes were not done properly, the sales ratio went down again.
“The process was not followed, and we’ve got a mess,” he said.
The assessor said overrides are to be used sparingly. He also noted it was the right thing to raise the square foot values, and the commissioners did the right thing lowering the millage rate.
“We have a system of checks and balances that, when applied correctly, work. Many homes are still sold too high and some too low. We need a thorough revaluation of our digest,” he said.
Goodman said the department is a mess because assessors are treated with condescension and intimidation.
“You never know when your head’s going to get ripped off,” he said.
When they found out George was being considered for the job, he and other assessors went to the Board of Assessors with their concerns about his history.
“They asked us who we thought we were to tell them how to run the office,” he said.
Goodman said the department is a mess with overrides and grades all over the place.
“I don’t know if I’ll have a job after this, but I had to say this.”
Kim Adams was the next to speak. She is a CUVA Specialist/ Appraiser IIand has been employed in Jones County for 12 years. Adams said she supported what Goodman had said. She said the county has not kept up with the changes.
Adams said the county’s overrides are over 35 percent, and there should be less than five percent.
“I’m embarrassed by this, and it makes me sick,” she said.
The assessor said, because of this, next year’s ratio will still be low. She said the concerns have not been received well.
“There is a lot of intimidation, and we can’t speak freely,” she said. “We were told by the state last year what we needed to do, but we are not doing it.”
Adams said the fact is, if the tax assessors are doing what they are supposed to do, they are going to make some people upset.
“But we have to be confident we are treating people fairly,” she said.
Adams agreed that what has to be done now is a full county re-evaluation of properties, and it needs to be done right. She said, for that to happen, a third-party re-evaluation would be needed.
The assessor explained that the sales ratios should be done by neighborhoods when the properties are valued.
This reporter spoke with a former employee of the tax assessors office, prior to the work session, who shared the same comments as Goodman and Adams concerning the working conditions in the department.
The final speaker for the work session was Dan Howard, who is a member of the Jones County Board of Equalization. He said he has spoken with the Appraisal Standards Committee, and all appraisers follow the same Uniform Standards of Professional Appraisal Practice (USPAP) document.
Howard said the document tells appraisers how to be equitable and fair, basically so their work can be trusted. He said appraisers must show their work.
“Bill is right; it was done wrong,” he said.
The speaker said, as a member of the Board of Equalization, he is charged to make sure the appraisals are done uniformly.
“I can tell you, we’re not there,” Howard said.
Business meeting
Weidner called the meeting to order, and the prayer and pledge were led by Kitchens.
Commissioners approved a zoning request to allow a single-wide mobile home on a property on Ethridge Road.
Under board appointments, Kyle Presley was appointed the planning and zoning board with a motion by Martin that was unanimously approved.
The chairman read a proclamation about recognizing September as Library Card Signup month and encouraged everyone to get a library card. After the proclamation was read, Weidner presented the document to Jones County Library Branch Manager Julie King.
County Administrator Jason Rizner presented board members the Transit Title IV Plan that has to be approved each year for Jones County Transit. Martin made the motion, and the plan was approved unanimously.
Rizner also presented a memorandum of understanding with Central Georgia Technical College Adult Education. He explained that the county provides $20,000 to further its efforts, and the college in turn pays the county back an equal amount to rent the building.
“It’s a wash financially, but it’s a good service they provide,” the administrator said.
The motion to approve the MOA with CGTC was unanimous, following the motion by Martin.
Weidner spoke to the board about the county’s appeal of the DOAA Sales Ratio Study. The chairman said he felt the county needed to appeal.
“I don’t feel like we need to appeal the findings. I feel like we need to have our hat in our hands to see what we can do to correct our situation. The last thing I want to do is put them on the defensive. We need to find out what’s going on,” he said.
Weidner said he also feels the county needs to communicate with its citizens.
“We need to keep them informed of what we are doing and why we are having to do it. And educate them so they understand what’s taking place and why,” he said.
Martin made the motion to request the appeal and the vote to approve was unanimous.
The next agenda item was Tax Assessors Board issues. Wood said when the peer review by the state was previously discussed, he was opposed but he now believes it is what is needed.
Commissioner Wendy Vaughn commented that it is important that everyone in the county is taxed equally. She said the board has been hearing there were problems for years, and they have to do something.
“I understand the assessments were high, and that’s why we rolled back the millage rate. We need to get all properties correctly assessed because we want to be able to lower the tax rate even more,” she said.
Martin thanked the two assessors who spoke at the work session.
“It takes courage and honesty to say you were doing something wrong,” he said.
The commissioner said he would like to create an outlet for to allow constituents to speak up.
Wood asked that the recording of the assessors’ statements at the work session be played at the next Board of Assessors meeting. He said he wants those employees to know they will not be retaliated against and that the board stands behind them.
“The Board of Assessors need to hear that so they can consider it in the decisions they make,” he said.
Wood made both motions and board members voted unanimously to approve the recording being played for the assessors and to approve the request for the peer review by the state.
Old Business
Weidner asked if Crystal Duggans was in the audience, but no one came forward.
County Attorney Ashley Brodie explained said she was informed that she had the opportunity to contest the suspension of the beer and wine licenses at the meeting.
The license holder had three businesses, and all three of those licenses had been suspended.
Brodie said the suspensions were due to the business selling alcohol to underage patrons, selling liquor and mixed drinks.
The attorney said the licenses had been suspended, and the commissioners would need to make a motion to revoke the licenses.
Martin made that motion, and it was approved unanimously.
The final agenda item was an amendment to the millage rate resolution. Rizner said the state asked the county to lower the rates as a point of procedure. The rates were lowered to 14.700 for the incorporated area and 16.061 for the incorporated area and .964 mills for River North.
Comments
Each commissioner took the opportunity to express their support for the two tax assessors who spoke at the work session and the importance of equal taxation for Jones County residents.
Kitchens went on to say he was not comfortable that the county was doing anything right with the assessments.
“We are in big trouble, and the taxpayers are footing the bill. We are losing money being below the ratio study, but we still don’t seem to be fixing anything. We just keep spinning our wheels,” he said.
The commissioner said the Board of Assessors are in place to make these things happen and they are culpable as well.
“I’m perplexed by what they are doing or not doing. My questions is, ‘What is the plan?’” he asked.
Wood said he had a lot of questions and no answers. He said the Board of Assessors were meeting at 4 p.m. Sept. 5 and asked that all commissioners attend.
