Appeal filed as BOC and BOE discuss Tax Assessors issue
Featured Stories, News August 20, 2022
GILMER COUNTY, Ga. – Both the BOC’s special meeting and the BOE’s monthly work session saw discussion after falling median sales ratios in the Tax Assessors Office could set the county up for another state consent order and penalties in fees.
Chief Appraiser, Theresa Gooch stated that if the county’s median falls below a 38, the first consequence comes as the possibility of losing some public utility money or tax revenue. This number comes from the state’s Department of Audits and Accounts (DOAA) studies that occur annually. This means the Audit will look at samples of sales in the year and look at the sale value and compare that to what the county Tax Assessors assessed the value at. Since the state expects the assessors to set there evaluations at 40 percent of the property’s value. The optimum ratio, according to the state, is set between 38 and 42 percent so that there is no major variations.
However, to “pass” the audit, a term presented by BOE Finance Director Trina Penland, the assessed evaluations must fall between 36 percent and 44 percent, allowing for a 4 percent margin of error on either side as some might say. The report of the test samples for 2021 in Gilmer County fell to 35.88 percent, according to Penland’s report.
The study lags, however, according to Gooch who explained that the Department uses 2021 sales to set 2021 values while the county must use 2020 sales to anticipate and set expected 2021 values. The time lag also comes as the county has to have its values set by January 1, 2021. The state, however, comes later as Gooch said in the August 2022 meeting that the county just received the study results. Since the county’s and the states values are at odds, the discrepancy arises. The difference is so stark this year with the rising inflation and market values in just the course of one year.
There is no immediate consequence this year as the county is not under an official review year, Gooch said that will take place next year with regards to the 2022 assessments currently in their final stages. The Tax Assessors will use this information to set the expected 2023 values, but the state will wait until the end of 2023 to set those values based on actual sales.
With the current issue, she urged the county to formally file an appeal to have their concerns on record that Gilmer is “not happy with the findings.” Additionally, Gooch noted that the county could rise up again and make the requirement by next year’s review, but she has concerns if the state continues studies with the time difference allowing major influences to change market values drastically between the county’s anticipatory values from 2022 and the states actuals from 2023.
Not meeting the state required study median causes a fine, County Chairman Charlie Paris noted $174,000. The option is going under a consent order. Paris also noted that the last time the county was under a consent order, “it cost us more than paying the fine.”
In addition to those, Penland reported to the BOE that the Tax Assessors will also have to change their ratios for the digest in coming years, further reducing the money collected for both the Board of Education and the Board of Commissioners budgets.
Gilmer County is not the only county going through this issue currently as Penland showed reports from 2019, 2020, and 2021 audits with more and more counties falling out of compliance each year. In the 2021, the majority of North Georgia along with counties all over the state are facing this same issue of being out of compliance.
Gooch reported that the last time Gilmer County was out of compliance, with a median percentage below 36, was “prior to 2010” and the last time it was out of optimal range, with a median percentage below 38, was 2013.
County approves Millage Rate for Property Taxes
Featured News, Featured Stories, News August 17, 2021
ELLIJAY, Ga. – After originally approved for advertising in July and a special called meeting from the Board of Education, final approval came this month for the County’s Millage Rates.
These rates have been advertised for 14 days and were approved in Gilmer’s Board of Education before moving over to the Gilmer County Board of Commissioners for approval to then be processed by the Tax Commissioner for collection.
Gilmer’s Board of Education approved their rate at 12.624 mills.
Gilmer’s Board of Commissioners approved their rate at 6.222 mills.
Gilmer’s Board of Commissioners also approved a decrease in their Bond Millage Rate to 1 mill. Another quarter mill reduction after last year removing a quarter mill and giving indications that they would be looking to drop it again this year.
Many citizens have been waiting and calling for this reduction over the years after the Bond Millage was increase previously due to economic issues not fulfilling the bond payments.
The BOC has reduced that back down to the original 1 mill to cover bond payments in addition to SPLOST being used to pay the bond payments.
As for the main Millage Rates, increasing property values, according to the Tax Assessors office, has individual homes revalued annually. Though the Rollback Rate was approved, lowering the Millage Rate, this Rollback Rate is calculated to determine, roughly, the rate that will bring in a similar amount of money as last year.
Individual citizens should still check with the Tax Commissioner to determine what this means for their individual property taxes. With those revaluations, the Tax Assessors’ inspections have shown increasing values, meaning the decrease in the Millage Rate, however, many citizens may fluctuate on their own property taxes and the Millage Rate reduction balances against the value increases.
With final approval, the county will soon be preparing to move into September and October when they usually work toward and then hold their public hearings on individual departments for budgeting. By October’s end, Gilmer will have a solid look at what next year’s finances should look like.
Board lowers Bond Millage with final approval of rates
News August 25, 2020
ELLIJAY, Ga. – A unanimous vote on Monday, August 24, 2020, saw the Gilmer County Board of Commissioners follow up on statements from last year where they discussed lowering the Bond Millage Rate in the county.
While they did not approve lowering the rate in 2019, many citizens have continued discussing and pushing for the reduction this year. A few have very vocally called for the reduction of the “extra half mill” that was put on the Bond Millage rate raising it from 1 to 1.5 mills. Additionally, the viral outbreak and subsequent shutdowns of counties and states cast a dark shadow on local economies and doubt for the financial future of Gilmer.
The Commissioners halted capital spending and major projects as they watched and waited to see just what kind of impact it would have, even delaying their pool project that has been underway for over a year now. The pool was closed at the beginning of May in 2019.
However, the last two months have shown quite the difference. Despite the cancellation of major events in the county and increasing numbers from the virus, recent reports show an increase in collections from tourism and SPLOST.
Whether this played a role in their decision, the commissioners did not say, but they did approve a drop in the bond millage rate by .25 mills, taking it from 1.5 to 1.25 mills.
The School-Board-approved millage rate of 13.963 was approved to be implemented by the Board of Commissioners. This is the Rollback Rate calculated for Gilmer County Schools as they have advertised over the past month since the July meeting. The Board of Education approved this rate last week during their regular August meeting.
They also moved forward with approval of the county’s M&O (Maintenance and Operations) Millage Rate of 6.783 mills. This is also a Rollback Rate calculated for the Board of Commissioners and advertised for the past month since their July Meeting.