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ZEBULON - Present were Board Members Kristen Cudnohufsky, Lyn Smith, and Gary Hammock with Chief Appraiser Greg Hobbs with Tax Commissioner Donna Chapman, County Attorney Rob Morton, County Manger Brandon Rogers, Pike County Times Editor Becky Watts, Citizen Tim Ingram, Appraiser/Board Secretary Emily Morris to take the minutes.
[Note from the Editor: Go to the county website www.pikecoga.com and click on Resources/the three lines on top of each other, then on Meetings and Agendas, and then scroll down below the place where you can input dates and times because each meeting will be listed by date and type below it. If you download the agenda for the meeting, you can see a lot of information prior the meeting.]
I. Call to Order
II. Election of Chairman for remainder of 2023
Gary Hammock called the meeting to order because there is no Chairman or Vice-Chairman. Election of a chairman for the remainder of 2023. Discussion: Kristin, I don’t think I would good because I am new and haven’t been to school. She made the motion to nominate Lyn Smith for Chairman and Gary Hammock for Vice-Chairman. Gary gave a second. Approved 3-0.
III. Approval of Agenda
Approved 3-0.
IV. Invocation - Chief Appraiser Hobbs
V. Pledge of Allegiance
VI. Approval of Minutes
• Approval of October 17, 2023 Regular Minutes-Summary-Staff recommends approval.
Approved 3-0.
VII. Public Comment (w/5 minute time limit per person)
None though Becky Watts had contacted Chief Appraiser Greg Hobbs prior to the meeting about people coming to a meeting and how they were listed on the minutes. In the past, they put mapping parcels with citizen's names. Is it alright if we don’t put their mapping parcel on there? Consensus to remove the map parcel number from those attending meetings.
VIII. Invited Guest(s): (NONE)
IX. IX. Chief Appraiser Report, Distribution(s) of updated Budget/Discussion(Please see Minutes-Summary.
359 active cases. 204 in 30 day notices. 641 resolved. 130 waived. Intent to visit remaining properties by the end of the year. Appeals from previous years. Some were shown twice. Currently less than 4 that remain.
Kristen. How do we update the form if it is correct going to the state? Greg. If reprint, it will mess up what has been done already. Can show past years only, but the changes won’t change on the form. The form is printed out of Wingap that was printed by the county and the Board of Education. Concern: The form that is going to the state is incorrect. Answer: Those forms are printed when sent to the system. There will be forms in there sharing the corrections and sent to the state. A lot of changes have been done since that time but that form has to be submitted. That is what the state wants that form on that date and the state will see updates of that as they are done. The state wants to know what was done on the date that the digest was actually submitted. The state has not notified the Tax Assessor of any discrepancies.
X. Old Business
Received a communication from a lender asking about this when the property was bought in 2022. Correction goes to the Tax Commissioner. This is a private individual and not the Development Authority. This is taxable when owned as a private individual. When closings take place, the documents are submitted. Motion to approve. Approved 3-0.
XI. New Business
a. Approval/Denial of signing of the digest submission documents.
Motion to approve. Discussion. Kristen asked the county attorney. The digest signed off by the BOE and the BOC is incorrect. She asked about this supposed to be signed off by the Tax Assessors before the BOE and BOC. Would have to research this. Concerned that amendments have happened and board asked to sign a document that has changed information. I don’t feel comfortable submitting inaccurate information to the state. Motion to submit the digest. Approved 2-1 with Kristen voting no.
1. Real Property.
a. Approval of (148)-2023 Appeal(s) with Fair Market Value Revision(s) approval(s)
Motion to approve. Approved 2-0-1 with Kristen abstaining.
b. Approval of (16)-2023 Waiver(s) with Fair Market Value Revision(s)
Motion to approve. Approved 2-0-1 with Kristen abstaining.
c. Approval/Denial of CUVA New Application(s)- in lieu of 2023 Appeal
c. Nothing for this.
d. Approval/Denial of CUVA Continuation Application(s)
Nothing for this.
e. Approval/Denial of CUVA Renewal Application 026-001A, Gregory-Staff recommends Approval.
f. Approval/Denial of Correction in Square Foot map 031-005D(Vickery)
Motion to approve. Approved 2-0-1 with Kristen abstaining.
g. Approval/Denial of changing exempt parcel 068-201 (Straight edge contracting of pike LLC) to taxable classification for 2023-Staff recommends legal opinion.
That is the same as the one earlier. Closings have taken place where this property has been sold to an individual owner. Motion to approve. Approved 3-0.
h. Approval/Denial of changing exempt parcel 068-205 (Pike real estate investment llc) to taxable classification for 2023-Staff recommends legal opinion.
Same as before. Motion to approve. Rob Morton clarified. Approved 3-0.
i. Approval/Denial correction of homestead for map 062-263 (Starr) homestead should go back to 2020.
Hobbs said that he got a phone call from this. House build in 2019. Son applied for homestead in 2019, and it was applied in the Tax Assessor’s system, but for some reason, it didn’t show on the Tax Commissioner’s system. Morton. This was to correct an error so it can go back to the date of the error. Motion to go back to 2020. Approved 3-0.
2. Personal property
a.Approval/Denial of Motor Vehicle Appeal(s)-TAVT Fee(s)Revisions-Staff Requests Board consideration(s):
a. Burden-2013 Honda Accord:
Hobbs asked to postpone until the next meeting.
b.Berry-2004 Toyota Corolla
Paid $600 for it. $5100 is the average. Kristen asked if he had seen it. $2900 is what the state said it was worth. Rough condition estimate is $1975 even though the state is $2900. Motion to leave it at $1975. Approved 3-0.
c.Hale-2017 Chevy Silverado
Paid $13,000 for it with 300,000 miles on it. State has it valued at $32,000 based on average wholesale and retail from the state. $14,400 would be loaned from a bank. He said that he thinks $15,000 is fair value. 15,000 is average mileage for a year. Motion to go with $19,121. Approved 3-0.
Executive Session
a. Board of Tax Assessors requests adjournment to Executive Session for: Discussion or deliberation on the appointment, employment, compensation, hiring, disciplinary action or dismissal, or periodic evaluation or rating of a public officer or employee, as provided in O.C.G.A. § 50-14- 3(b)(2), germane to Personnel.
12:04 p.m.
12:24 p.m. Back in session.
XII. Public Comment(with 5 minute time limit): None
Becky Watts. Thank you for the information going online.
XIII. Board Members Report: None
XIV. Attorney Comments: None
Motion to adjourn. 12:25 p.m.
(AGENDA SUBJECT TO REVISION)
Here are links to past meetings that Pike County Times has attended.
BOARD OF ASSESSORS REGULAR MEETING - December 5, 2023 - 11:00 AM
http://www.pikecountytimes.com/secondary/taxassessor12.5.23.html
BOARD OF ASSESSORS REGULAR MEETING - November 9, 2023 - 11:30 AM
http://www.pikecountytimes.com/secondary/taxassessor11.9.23.html
BOARD OF ASSESSORS REGULAR MEETING - October 17, 2023 - 11:00 AM
http://www.pikecountytimes.com/secondary/taxassessor10.17.23.html
BOARD OF ASSESSORS REGULAR MEETING - October 3, 2023 - 11:00 AM
http://www.pikecountytimes.com/secondary/taxassessor10.3.23.html
BOARD OF ASSESSORS REGULAR MEETING - September 19, 2023 - 11:00 AM
http://www.pikecountytimes.com/secondary/taxassessor9.19.23.html
BOARD OF ASSESSORS REGULAR MEETING - September 7, 2023 - 11:00 AM
http://www.pikecountytimes.com/secondary/taxassessor9.7.23.html
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