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PO Box 843, Zebulon, Georgia 30295.
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Tax Assessor Board Meeting - May 7, 2026

ZEBULON - The Tax Assessor Board met on May 7, 2026 at the EMA Building. This public meeting was attended by board members Brent Taylor, Brent Davis, Parrish Swift, and Lyn Smith along with Chief Appraiser Greg Hobbs and Appraiser/Board Secretary Emily Morris.

This meeting can be viewed on the Pike County Times Facebook page and on the Pike County Times YouTube page at https://youtu.be/EzaTv8h1uKI.

Call to order 8:40 a.m.

Approval of the Agenda

Amend the agenda and start with item c. Add Debra Conner and add more CUVA applications, continuations, and renewals. Motion to approve as amended. Approved 4-0.

Invocation

Pledge of Allegiance

Approval of the Minutes

Motion to approve the minutes as submitted. Approved 4-0.

Public Comment

None. The board thanked the public for attending.

Invited Guest Joe Norman (Norman Appraisal)

Some of these properties have not been appraised for 10 years. Some come down but most have gone up. Cost and market used but businesses will send in income to help adjust the values. US Hwy 19 had increases. First Bank of Pike went from $317,000 to $820,000. Also includes a price per square foot. Sales don’t tell everything. These numbers are not set in stone.

This is before appeals. The digest is up $62,334,000 to come to $201,000,000 for the commercial digest. Residential has carried the digest for years here.

Rural land is up 17%. Up $173,000 on ag tracts.

Residential up 6.29% this year. $111,000,000 added.

Overall. County 347,000,000 or 12% increase in properties, etc. pre-appeal.

Personal property is on the books this year.

Norman said that we need a 3rd party audit.

Consent Order. This gets us close to getting out from under it.

Board Member Reports

None.

Chief Appraiser Report.

Continued increase in property values. Assessed values have to remain aligned with market value of homes being sold. Newer homes reflect market trends. Older homes are generally below market value. Older homes have an age assigned to them to make sure that they match up with a depreciation schedule. Working on this between now and 2027.

Digest has gone up 11%.

Personal property digest has seen a significant increase from $211,577,392 in 2025 to $437,440,672 in 2026. Growth is due to sending reporting forms to all businesses. Thanked Emily Morris for her hard work managing personal property accounts.

iPad for property inspections have been ordered at a substantial cost savings. Only cost $200 per device.

Will continue working property assessments until notices are sent. Reached out ot the Department of Revenue and was advised that the Governor has not yet signed documentation that directly impacts what will be written in the notices.

End of Report.

Notices have been changed from 2026. Going to have a value and not an estimated tax amount.

Very close to being out from under the Consent Order. Was told that from the State Department of Revenue.

Wanted to have these notices out by next Friday, but we can’t send anything out until the State gives an ok.

10. Old Business

None. 11. New Business

a. Board Consideration Duberry

Ending the covenant. They don’t want to continue this CUVA. They want to sell it. Covenant ends when the holder passes away. Recommendation to end it. Motion to terminate the CUVA as requested. Approved 4-0.

b. Discussion of Appraisal Year Values for 2026

Giving the county the authority to send the notices out. Sales Ratio shows that we are above 38%. Still some work to be done on the land side. 38.01% so we’ll get public utility payments at 40%. Motion to approve the appraised values without any changes to the schedules and approve mailing the notices. Approved 4-0.

c. Debra Conner

Her home burned down at the beginning of the year and has requested a prorated amount on her taxes. Motion to send the request for relief to the Board of Commissioners. Morton. The assessors are following the law because the house was on the books on January 1 so it has been taxed. The Commissioners can make a decision to give relief if they choose. Approved 4-0.

Real Property

a. Approval/Denial CUVA 20 including 4 that were added at the beginning of the meeting. Staff recommends approval.

Motion to approve all. Approved 4-0.

b. 12 CUVA Continuations. Staff recommends approval.

Motion to approve all. Approved 4-0.

c. 51 CUVA renewals. Staff recommends approval.

Motion to approve all. Approved 4-0.

d. 16 SI (regular homestead) exemptions. Staff recommends approval.