BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET. SUITE 1550 "HINESVILLE, GA31313 R.LEESTEELE Chairperson, BOA (912)8 876-3568 Tuesday, August 13, 2024 at 10:00 A.M. Open Meeting Agenda 1. Certification Of Compliance With The Georgia Open Meetings Act 2. Prayer 3. Approval Of Meeting Minutes 3.1. July 9, 2024 Meeting Minutes 5. Department Reports 5.. Administrative 5.!1. Personal Property 5.111. Real Property 5.IV. Mapping/GIS 6. Adjourn 4. Personal Property Audit Presentation Traylor Business Services, Inc Individuals with disabilities whor may: require certaina accommodations toa allowt them too observe and/or participate int thisr meetingo or whol have questions regardinga accessibility may contactt the/ Assessors' Officea at (912)8 876-3568 ork keth.payne@libertycounlyga.com, Ifa additional accommodations. arer needed,a ar request should! ber made ass soon asp possible! but notl less than7 72H hourst before thes scheduled meeting. BOARD OF TAx ASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313 R. Lee Steele Chaiperson, BOA Office: (912)876-3568 Fax: (912)876-2870 Tuesday, August 13, 2024 Open Meeting Minutes Members Present: R. Lee Steele Ezekiel Walthour David N. Smiley Lloyd C. Byrd Members Absent: Susan Ammons Staff] Present: Keith Payne Andrea Brown-Lewis Donny Pearis James Caines Zachary Mudd Windy Davis Melissa Holtz Jay Johnson Quixote McCullough Sierra Shipman Nathaniel Golden Jr. Brandi Sikes Kenneth Drebelbis Tommasina Williams Scott Wall Ms. Steele certified compliance with the Georgia Open Meetings Act and called the meeting Ms. Steele opened the meeting with a moment of silence and then led the meeting in to order at 10:09 A.M. prayer. MINUTES The1 minutes from the July 9,2024 Board Meeting were presented for review and approval. Ms. Steele sought a motion to accept the minutes as written. Mr. Smiley made a motion to accept the minutes as written. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Personal Property Audit Presentation Traylor Business Services, Inc. Mr. Steven Spencer presented the Personal Property Audit Presentation to the board. SEE ATTACHMENTS). ***Mr. Walthour entered the meeting*** Administrative Real Property and Mobile Homes/Pre-Bill E&R/NOD List Mr. Donny Pearis - SEE ATTACHMENIS) Ms. Steele sought a motion to accept Mr. Pearis' recommendations. Mr. Smiley made the motion to accept Mr. Pearis' recommendations. Mr. Walthour seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons 2024W1,W5 & S5) Homestead Exemption List/2025 W1, WL, L4,& Homestead Removal List Ms. Sierra Shipman - SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Smiley made the motion to accept Ms. Shipman's recommendations. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Disabled Veteran's Homestead List Ms. Sierra Shipman = SEE ATTACHMENIS) Banks, Beverly B. (039B-059) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Blanks, Armand P. (036B-257) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Frank, Anthony 0. (048B-267) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.) Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Frank, Patrick (144-009) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Green, Robert A. (039B-117) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, a Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Hammarsten, Randall (039A-148) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Howard, Quantisha S. (036B-004) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Johnson, Glenn F. (059A-037) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2021. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in thei following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Kendricks, Kimberly L. (070D-056) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2021. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons King, Felicia S. (033C-079) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. mpmarcmmendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Perez, Iliana (083A-168) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Redding, Freddie (046B-105) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, ,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Roberts, Angela (049A-134) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to bel backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Wearrien, Johnny (137-025) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption to be backdated to 2024. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Personal Property Past Due Returns with and without Penalty and Request for Changes in Value/Taxability Ms. Windy Davis- SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Holtz's recommendations. Mr. Byrd made the motion to accept Ms. Holtz's recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Personal Property Past Due Returns without Penalty Request for Changes in Value/Taxability Mobile Home Value Changes & Vehicle Value Changes Ms. Melissa Holtz- SEEATTACHMENIS) Ms. Steele sought a motion to accept Ms. Holtz's recommendations. Mr. Smiley made the motion to accept Ms. Holtz's recommendations. Mr. Byrd seconded the motion. Thei motion was carried in the following manner: Votes In Favor R.Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle and Mobile Home Changes in Valuation or Forwarded to BOE Mr. James Caines /Zone -SEE ATTACHMENT(S) Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Smile made the motion to accept Mr. Caines' recommendations. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Mr. Ryan Boyce /Zone 2-SEE ATTACHMENTIS) Ms. Steele sought a motion to accept Mr. Boyce's recommendations. Mr. Smiley made the motion to accept Mr. Boyesrcommemdatom, Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Mr. Nathamiel Golden IZone3-SEE ATTACHMENTS) Ms. Steele sought a motion to accept Mr. Golden's recommendations. Mr. Smiley made the motion to accept Mr. Golden's recommendations. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Mr. Zachary Mudd Zone - SEE. ATTACHMENTS) Ms. Steele sought a motion to accept Mr. Mudd's recommendations. Mr. Smiley made the motion to accept Mr. Mudd's recommendations. Mr. Byrd seconded the motion. The motion was carried in thei following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Ms. Brandi Sikes /Zone 5 - SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Sikes' recommendations. Mr. Smiley made the motion to accept Ms. Sikes' recommendations. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Mapping /GIS Department Mr. Scott Wall - SEE ATTACHMENTS) Gibbs, George Thomas II. Split Parcel 306-129 at 1.43 acres from Parcel 306-049 at 5.34 acres and N.O.D for the 2024 Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was Tax Digest. Split due to no PT-61 being filed and by new owner request. carried in the following manner: Votes In Favor R.I Lee Steele Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons Target Corporation 2024Tax Digest. Change ownership due to late transfer on Parcel 284-007 at 153.32 acres and E&R: for the Ms. Steele sought a motion to accept Mr. Wall's recommendation. Mr. Byrd made a motion to accept Mr. Wall's recommendation. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd new board member. Votes Opposed Absent Susan Ammons Mr. Payne introduced Mr. Keven Remillard as the Liberty County Board of Assessor's Adjourn Ms. Steele sought a motion to adjourn the meeting. Mr. Smiley made the motion to adjourn. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd Votes Opposed Absent Susan Ammons The meeting was adjourned at 11:29 A.M. The next meeting is scheduled for September 10, 2024, at 10:00 A.M. Recorded: Folder B Tuesday, August 13, 2024 (Signature Page) dab Lee R R.I Steele, BOA Chairperson (InTraining) Kevin L. Remillard, BOA Member usw Amhne Susan Ammons, BOA Member Lloyd'Byrd, BOA Member A9. David N. Smiley, BOA Member B