Jones County’s Board of Tax Assessors had good news at their August meeting with a much-improved sales ratio audit from the state and the explanation of a new conservation use value assessment policy.
The Aug. 6 meeting was called to order by Board Chairman Dr. Leigh Stanford and the opening prayer and pledge was led by Board of Assessors member Joe Rutledge. Four of the five board members were in attendance with member Justin Kelly absent.
Chief Appraiser Lori Buchanan went down the agenda with her reports, beginning with Homestead Exemption Applications. She recommended approval of all 75 applications received. Board member Andrea Riley made the motion to approve the applications, and the motion passed with a unanimous vote.
Buchanan recommended the approval of 17 ACOs, 29 motor vehicle appeals and five CUVA applications. Each of the items were unanimously approved by board members.
The board approved 157 30-day Change of Assessment Notices, 21 no change notices that will be forwarded to the Board of Equalization and 19 appeal withdrawals.
Buchanan gave an update of appeals.
She said 385 property tax appeals had been received to date, and 252 of those will receive 30-day change of assessment notices. Of the remaining appeals, she said 51 will be forwarded to the Board of Appeals, 88 remain active and under review, 84 appeals were filed for Homestead Exemptions and five appeals were filed for CUVA.
The chief appraiser said she is very pleased with the staff of the tax assessors office.
“Our staff is awesome and has been very helpful to people,” she said.
She added that Deputy Chief Appraiser Bill Goodman is busy in the field.
Buchanan said Aug. 13 was the final day for appeals to be submitted. She said Technical Appraisal Services will defend the assessments with the Board of Equalization, and 30 appeals have been sent to them.
Buchanan went on to say she met with members of the Board of Equalization, and it was a productive meeting.
Sales Ratio Study
At the end of those reports, Stanford asked if Buchanan had an announcement about the 2025 sales ratio, and the speaker said she did. Buchanan stated it was exciting news that the county received a letter from the Georgia Department of Audits that the 2025 equalized ratio is 39.28 percent, and that meets the Georgia Department of Revenue standards.
“ This is an important update for Jones County as the equalized ratio provides an indication of how closely property assessments align with fair market value throughout the county,” she said.
New policy guidelines
Board members adopted a policy with guidelines for the review of CUVA applications. Buchanan explained the guidelines involve properties with fewer than the legal minimum acreage.
The chief appraiser said Georgia law gives the board discretion to approve certain CUVA applications below the minimum acreage when sufficient evidence demonstrates that the property is actively devoted to proven agricultural or timber production use.
“The newly adopted policy does not change Georgia law or create additional eligibility requirements. This policy simply establishes a consistent framework for the board when reviewing these applications,” she said.
Buchanan said the property owner has the burden to provide documentation for the agricultural or time use, and the board has different factors it can consider.
“Each application will continue to be considered individually, and the board retains the authority to approve or deny an application based on the evidence presented, applicable Georgia law, Department of Revenue guidance, and the facts of the individual property,” she said.
Stanford said that structure is needed but reiterated the decision remains under the discretion of board members.
Riley made the motion to approve the policy and the motion passed unanimously.
With no more business on the agenda and no public comments, the meeting was adjourned.
