BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET * SUITE 1550 HINESVILLE, GA3 31313 (912) 876-3568  R.LEES STEELE Chairperson, BOA  Wednesday, January 17, 2024 Open Meeting Agenda 10:00 A.M.  1. Certification Of Compliance With The Georgia Open Meetings Act  2. Prayer  3. Nomination/Selection Of BOA Chairman For 2024 4. Nomination/Selection Of BOA Secretary For 2024 5. 2023 Board Member Attendance Calendar 6. Approval Of Meeting Minutes 6.1. December 12, 2023 Meeting Minutes 7. Department Reports 7.1. Administrative 7.11. Personal Property 7.111. Real Property 7.11L.i. 2024 Mobile Home Digest 7.IV. Mapping/GIS 8. Adjourn  Individuals with disabilities whor may require certaina accommodations toa allowt themt to observe and/or participatei int thisr meeting orv who have questions regarding accessibility may contactt theA Assessors' Office at( (912)8 876-28230 or glenda.r chersaltencamtsacn If additional accommodations. arer needed, arequests shouldb ber made ass soon as possible! butr notle lesst than 72h hours beforet thes scheduled  meeting.    BOARD OF TAX ASSESSORS LIBERTY COUNTY 100 Main Street, Suite 1550 Hinesville, Georgia 31313  R. Lee Steele Chairperson, BOA  Office: (912) 876-3568 Fax: (912)876-2870  Tuesday, January 17, 2024 Open Meeting Minutes  Members Present: R. Lee Steele  Members Absent Ezekiel Walthour  David N. Smiley Lloyd C. Byrd John Hodges Glenda Roberts Brandi Sikes Melissa Holtz Sierra Shipman Cheryl Reed Tommasina Williams Ryan Boyce  Staff Present:  Quixote McCullough James Caines Nathaniel Golden, Jr. Kenneth Drebelbis Windy Davis Andrea Brown-Lewis  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 10:06. A.M.  prayer.  Nomination /Election of Chairperson for 2024  Ms. Steele opened the floor for nominations for election of the 2024 Chairperson of the Liberty County Board of Assessors. Mr. Smiley nominated Lee Steele as Chairperson. Mr. Hodges seconded the nomination. There being no further nominations, Ms. Steele closed the floor for nominations and sought a motion to accept the one named nominee, R. Lee Steele, as Chairperson. Mr. Smiley made the motion to accept the one named nominee as  chairperson. Mr. Hodges seconded the motion.    There being no further discussion, the motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Nomination/Flection ofthe 2024 Board of Assessors Secretary  Ms. Steele opened the floor for nominations for election of the 2024 Secretary of the Liberty County Board of Assessors. Mr. Smiley nominated Glenda Roberts. Mr. Byrd seconded the nomination. There being no further nominations, Ms. Steele closed the floor for nominees and sought a motion to accept Ms. Glenda Roberts as Secretary for the Liberty County Board of Assessors. Mr. Smiley made the motion to accept the one named nominee, Glenda Roberts, as secretary. Mr. Byrd seconded the motion. There being no further discussion, the motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  2023 Board Member Attendance Calendar  The 2023 Board Member Attendance Calendar will be presented at the February 13, 2024  board meeting.  MINUTES  The minutes from the] December12. .2023, Board Meeting were presented for review and 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  approval.  the following manner: Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Administrative Real Property and Mobile Homes/Pre-Bill E&R/NOD List  2024-W1,W4. W5,W6, & WL Homestead List  Ms. Sierra Shipman - SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Hodges 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.] Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  VA Homestead List  Ms. Sierra Shipman - SEE. ATTACHMENTIS)  Bell, Mikela (071D-102) 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. mpmasrcmmendatien. Mr. Smiley made the: motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Blanks, Joel (240D-027) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Bullock, Vonita F. (063C-058) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2022. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Castillo-Navarro, Victor (035D-220) qualifications set forth by the state.  Disabled Veteran Homestead Taxl Exemption to be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Cruz, Nelson (049A-135) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption tol be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Gibson, Johnny J. (049C-053) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2022. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Gilroy, Layton C. (047B-353) qualifications set forth by thes state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shpmasrcommendatio. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Hargus, Tracy (070C-039) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Hunter, Ember B. (047D-193) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Kellam Jr., Samuel (047B-192) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2021. Meets the Ms. Steele sought a motion to accept Ms. Shipman'srecommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Lardge, Jashealla (026C-008) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Lloyd, Eric (063C-056) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to be backdated to 2022. Meets the Ms. Steele sought a motion to accept Ms. Shpmasrcommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Lopez, Yolanda (061A-085) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Martinez, Abraham A. (047D-347) 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'sr recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Morgan-Deslandes, Tesamy (039A-232) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Nesbit, Jonathan (243B-057) 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. Shpmasrcmmendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Shelman, Daniel R. (181-033) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption tol be backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Smith, Madelyne N. (071C-032) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2023. Meets the Ms. Steele sought a motion to accept Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.J Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Thomas, Charles (056C-232) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Thomas, David J. (071B-011) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Thornberry, Raymond (046D-073) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Wagner, Joseph M. (164-060) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption to bel backdated to 2023. Meets the. Ms. Steele sought a motion to accept Ms. Smpmaircommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Yocom-Delgado, Katherine (013-033) qualifications set forth by the state.  Disabled Veteran Homestead Tax Exemption tol be backdated to 2022. Meets the Ms. Steele sought a motion to accept. Ms. Shipman's recommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Hodges seconded the motion.  The motion was carried in the following manner:  Votes In Favor R.J Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Personal Property  Request for Change in Value/ /Taxability, Late Returns with Penalty, Late Returns without  Penalty, and Freeport Change in Value Taxability  Ms. Cheryl Reed - SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Ms. Reed's recommendations. Mr. Smiley made the motion to accept Ms. Reed's recommendations. Mr. Hodges seconded the motion. The  motion was carried in the following manner:  Votes In Favor R.] Lee Steele David N. Smiley, Jr. John W. Hodges  Votes Opposed  Absent Ezekiel Walthour  *Mr. Byrd recused himself from the vote.  Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle  and Mobile Home Changes in Valuation or Forwarded tol BOE  Mr. James Caines /Zone -S SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Caines? recommendations. Mr. Smiley made the motion to accept Mr. Caines' recommendations. Mr. Hodges seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Mr. Kenneth Drebelbis /Zone -SEE. ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Drebelbis' recommendations. Mr. Smiley made the motion to accept Mr. Drebelbis' recommendations. Mr. Byrd seconded the motion. The  motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Ms. Melissa Holtz/Zone4 4 -S SEE ATTACHMENT(S)  Ms. Steele sought a motion to accept Ms. Holtz's recommendations. Mr. Hodges 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 David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Mr. Ouixote McCullough /Commercial Value Changes - SEE ATTACHMENTS) Ms. Steele sought a motion to accept Mr. McCullough'srecommendations. Mr. Smiley made the motion to accept Mr. McCullough's recommendations. Mr. Byrd seçonded the  motion. The motion was carried in thei following manner:  Votes In Favor R.] Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    2023 Mobile Home Digest Consolidation Report  Ms. Roberts presented the 2023 Mobile Home Digest Consolidation Report to the board. Ms. Steele sought a motion to accept the 2023 Mobile Home Digest Consolidation Report. Mr. Byrd made a motion to accept the 2023 Mobile Home Digest Consolidation Report. Mr. Smiley seconded the motion. The motion was carried in the following manner:  Votes In Favor R.I Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  Adjourn to Executive Session  Ms. Steele sought a motion to adjourn to Executive Session. Mr. Byrd made a motion to adjourn to Executive Session. Mr. Hodges seconded the motion. The motion was carried in  the following manner: Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  EXECUTIVE SESSION  Aj personnel matter was discussed. No votes were taken.  Reconvene Public Meeting  Ms. Steele sought a motion to come out of Executive Session and reconvene the public meeting. Mr. Byrd made a motion to come out of Executive Session and reconvene the public meeting. Mr. Smiley seconded the motion. The motion was carried out in the  following manner: Votes In Favor R.Lee Steele David N. Smiley,Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour    Adjourn  Ms. Steele sought a motion to adjourn the meeting. Mr. Byrd made the motion to adjourn. Mr. Smiley seconded the motion. The motion was carried in the following manner:  Votes In Favor R. Lee Steele David N. Smiley, Jr. John W. Hodges Lloyd C. Byrd  Votes Opposed  Absent Ezekiel Walthour  The meeting was adjourned at 11:10. A.M.  Thei next meeting is scheduled for February 13, 2024, at 10:00 A.M.  Recorded: Folder. B  Tuesday, January 17,2024 (Signature Page)  - - Walthour, BOA  R. Lee Steele, BOA Chairperson  Ezekiel  Member  Q  John W. Hodges, BOA Member  David N. Smiley, BOA Mémber  Lloyd C. Byrd, BOA Member