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ZEBULON - The Pike County Board of Tax Assessors met this morning to discuss personnel. Board members Christopher Tea, Lyn Smith, Brent Taylor, and Brent Davis were in the meeting that was led by Chairman Parrish Swift in the Pike County Board of Commissioners’ Conference Room.

Part of the discussion included the pay of those in office now and hiring a new Chief Appraiser since Greg Hobbs resigned from that position in July.

History

The 5 member Board of Tax Assessors is appointed by the Board of Commissioners for 6 year terms. The Board of Tax Assessors hires the Chief Appraiser to run the actual department and oversees the work of that office.

According to the Department Profile for the county listed in the FY 2026-27 Budget Guide, the Chief Appraiser and staff from the office determine what property is subject to taxation, prepare annual assessments for the 10,000+ parcels in the county, prepare for the annual tax digest, examine and correct errors in both real and personal property tax returns, and ensure that fair valuations are given so that individual taxpayers are paying “nearly as possibly only his or her proportionate share of taxes.”

This department also hears taxpayer appeals on evaluations, maintains county records of taxes, and maps more than 10,000 taxable and exempt real property parcels, 2800 personal property accounts, and inspects 1,150 mobile homes for their values according to standards and policies set by the State Department of Revenue. They also compile building costs, follow State Department of Revenue guidelines, and provide staff support to the Board of Assessors.

Some of the budget highlights for the Tax Assessor Office include staffing in that office with 5 board members, 1 Chief Appraiser, and 5 appraisers in the 2024-25 and 2025-2026 years with only 4 appraisers in the 2026-27 budget year.

The appraiser position became vacant during 2025-26 and was not replaced in the 2026-27 budget year. Instead, an increase in Contract Services was made for Norman Appraisal Services to finish up their commercial contract and also begin to work on subdivisions in the county.

Offer Extended to a New Chief Appraiser

After more than an hour in Executive Session, the Board came back into public session. Chairman Swift advised that the meeting was called for personnel including discussion of the vacancy of the Chief Appraiser position. Two candidates were interviewed at the Special Called meeting on Tuesday, August 3.

A motion was made to extend an offer to Christy Cook. Discussion was tense but respectful as the vote was 4-1 with member Lyn Smith opposed. Smith said that he was opposed because the Board is spending taxpayer money in excess that is not allotted for this position.

Swift said that the staff in the Tax Assessor’s Office is underpaid and not being paid what they are supposed to be paid according to the surveys that have been done with surrounding counties and neither was the Chief Appraiser. He said that “bad politics” affected whether those in that office were given adequate pay.

He said that the county is under a Consent Order which requires this Board to get things into compliance with the State Department of Revenue. That includes expenditures that are reasonable and necessary to get out of that Consent Order. Hiring a Chief Appraiser is required.

The amount that will be offered to Christy Cook will be $76,000. Swift said that the prior Chief Appraiser should have been paid at least that much if not more. The starting date for Cook to begin working in Pike County is September 1, 2026. Swift advised that an offer to become Deputy Appraiser is being extended to someone.

Smith said that the Board is hiring a candidate for more money when they had a candidate that was perfectly qualified for less taxpayer money than they are spending to hire than Cook.

Swift said that the Board of Commissioners have historically approved an overall budget in the past that included paying as little as possible for positions in the county, and he said that “you get what you pay for.” He said that the Board of Assessors is trying to do what it can to try to make things better.

Member Brent Taylor said that both candidates were very good candidates, but after discussion, the majority felt that Cook was a better pick for the position.

Cook’s Resume

Cook’s resume shows that she worked in the Pike County Tax Assessor’s Office from 2010 to 2013. Her job at that time included assisting in the compilation of the property tax digest for approximately 12,000 parcels, performing appraisals of residential and agricultural property in the field and in the office to obtain valuations for property tax purposes, responding to public inquiries regarding real property including appeals, conservation, and fair market value, investigating and verifying real estate deeds received from Superior Court, researching data to transfer ownership, and recording, sketching, and compiling structure characteristics, analyzing sales ratios, and researching disaster assessments.

Cook has worked at the Fayette County Tax Assessor’s Office from 2013 to present day. Her current job duties include assisting in the compilation of the annual real property digest of approximately 44,000 property parcels, performing appraisals of residential and agricultural property in the field and in the office to obtain valuations for property tax purposes, responding to public inquiries for appeals, conservation, and fair market value, investigating and verifying real estate deeds received from Superior Court, researching data to transfer ownership, and recording, sketching, and compiling structure characteristics, analyzing sales ratios, and researching disaster assessments.

She cited her experience, reputation for effective team management, strong organizational techniques, attention to detail, and excellent written and oral communication skills in a fast paced environment as well as outstanding analytical skills with a demonstrated ability to interpret and summarize data into meaningful information and exceptional multi-tasking capabilities with effective time management techniques.

Closing

Before closing out the meeting, members discussed the issue of an appointed secretary for the Board of Assessors. It is a requirement from the State Department of Revenue that the Board Secretary be an appraiser.

Appraiser Emily Morris was the Secretary for the Board of Tax Assessors but tendered her resignation as secretary after Hobbs resigned. This was referenced in the July 14, 2026 meeting. Since that time, Swift has been taking minutes for the Board as well as leading the meetings.

Swift said that the Board needed to decide whether or not to accept her resignation as the Board Secretary. It was clarified that this had nothing to do with her current position at the Tax Assessor’s Office because she is still employed there.

If her resignation is accepted, the Board would have to appoint someone else from the office to the position of Board Secretary. Since this was not on the agenda, it will be a line item on a future agenda.

Member Christopher Tea said that he will not be at next Tuesday’s meeting but would like to see the Board accept her resignation and investigate whether or not anyone else in the Tax Assessor’s Office would like to take that position.

A motion was made to adjourn 10:09 a.m.

In this meeting -- as well as previous Tax Assessor Board meetings, there was a spoken emphasis on being transparent to the public and bringing the Tax Assessors Office and the work that is done there into compliance with State Department of Revenue regulations.

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