BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET . SUITE 1550 HINESVILLE, GA3 31313 (912) 876-3568  R,LEESTEELE Chairperson, BOA  177  Tuesdey/.febnuey18.2024 Open Meeting Agenda 10:00 A.M.  1. Certification Of Compliance With The Georgia Open Meetings. Act  2. Prayer  3. Approval Of Meeting Minutes 3.1: January 17, 2024 Meeting Minutes 4. Department Reports 4.1. Administrative 4.11. Personal Property 4.111. Real Property 4.IV. Mapping/GIS 5. Adjourn To Executive Session 5.1. Personnel - O.C.G.A. $50-14-3(B)(2) 5.11. Reconvene To Public Meeting  6. Adjourn  Individuals witho disabilities whor may require certaina accommodations: toa allow them toc observe and/or participatel ini this meeting orv who! have questions regardinga accessibilityr may contactt the Assessors' Office at (912)8 876-2823 org maskelssatnasn Ifadditional accommodations: arer needed,ar request: shouldb ber madea ass soon. asp possiblet butr not lesst than 721 hours beforet thes scheduled meeting.    BOARD OF TAX ASSESSORS LIBERTY COUNTY 1001 Main Street, Suite 1550 Hinesville, Georgia 31313  R.Lee Steele Chaiperson, BOA  Office: (912)876-3568 Fax: (912)876-2870  Tuesday, February 13, 2024 Open Meeting Minutes  Members Present: R. Lee Steele  David N. Smiley Lloyd C. Byrd Ezekiel Walthour Glenda Roberts James Caines Sierra Shipman Cheryl Reed Tommasina Williams Jay Johnson Ryan Boyce  Staff Present:  Quixote McCullough Kenneth Drebelbis Scott Wall Windy Davis Andrea Brown-Lewis Donny Pearis  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.  MIINUTES  The minutes from the January 17, 2024, 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 Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Ms. Steele stated that Ms. Susan Ammons has been appointed to fill the vacancy on the  board.  Administrative Real Property and Mobile Homes/Pre-Bill E&R/NODList  Mr. Donny Pearis - SEE AITACHMENIS)  Ms. Steele sought a motion to accept Mr. Pearis' recommendations. Mr. Smiley made the motion to accept Mr. Pearis' 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  2024-W1,W4., W5, W6, & WL Homestead List  Ms. Sierra Shipman - SEE ATTACHMENT(S)  Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Smiley made the motion to accept Ms. Shipman's 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    Disabled Veteran's Homestead List  Ms. Sierra Shipman -SEE. ATTACHMENTS)  Barker, Maria (071B-047) 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. 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  Floyd, Terri S. (192B-026) 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. hpmasrecommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. 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  Glover, James (059A-068) 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. 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    Hampton, Perry (059D-013) 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. apmarecmmendatien Mr. Smiley made the motion to accept Ms. Shipman's recommendation. 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  Harris, Anthony B. (044C-107) 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. apmarecommendation. Mr. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Walthour 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  McGarrah, Johnny D. (047D-128) 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. Walthour 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    Redmon, Anthony (038C-130) 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. 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  White, Sharon A. (061A-114) 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. apmarcommendation. Mr. Byrd made the motion to accept Ms. Shipman's recommendation. 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  Winkles, John M. (202-039) 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. Byrd made the motion to accept Ms. Shipman's recommendation. 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    Personal Property  Request for Change in Value Taxability, Late Returns with Penalty, Late Returns without  Penalty, and Freeport Change in Value/Taxability  Ms. Windy Davis - SEE ATTACHMENT(S)  Ms. Steele sought a motion to accept Ms. Davis' recommendations. Mr. Byrd made the motion to accept Ms. Davis' recommendations. 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  2024 Consumer Price Index (CPD)  Ms. Glenda Roberts - SEE ATTACHMENIS) applicable increase for KDW valuations will be: 3%.  Ms. Roberts stated that the Consumer Price Index (CPI) for 2024 is 3.4%; therefore, the Ms. Steele sought a motion to adjust KDW values by 3% for the 2024 digest year. Mr. Byrd made a motion to accept Mrs. Roberts' recommendation. Mr. Smiley seconded the motion.  Thei 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  Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle  and Mobile Home Changes in Valuation or Forwarded to BOE  Mr. Kenneth Drebelbis /Zone 2 - SEE ATTACHMENTS)  Ms. Steele sought a motion to accept Mr. Drebelbis' recommendations. Mr. Byrd made the motion to accept Mr. Drebelbis' 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  Mr. Nathaniel Golden Zone3- -SEE ATTACHMENIS)  Ms. Steele sought a motion to accept Mr. Golden'srecommendations. Mr. Byrd made the motion to accept Mr. Golden'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  Ms. Brandi Sikes /Zone 5-SEE ATTACHMENTS)  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  Mr. Ouixote McCullough / Commercial Value Changes -A SEE. ATTACHMENT/S) Ms. Steele sought a motion to accept Mr. McCullough's recommendations. Mr. Smiley made the motion to accept Mr. McCullough'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    Mapping /GIS Department  Toa adopt values for Current Use Value Assessment CUVA) for the 2024 Digest  Mr. Scott Wall - SEE ATTACHMENTS)  Ms. Steele sought a motion to adopt the values for the Current Use Assessment (CUVA) for the 2024 digest as set forth by thel Department of Revenue. Mr. Smiley made the motion to adopt the values for the Current Use Assessment (CUVA) for the 2024 digest as set forth by the Department of Revenue. 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  To adopt values for Forest Land Protection (ELPA) for the 2024 Digest  Ms. Steele sought a motion to adopt the values for the Forest Land Protection Act (FLPA) for the 2024 digest as set forth by the Department of] Revenue. Mr. Smiley made the motion to adopt the values for thel Forest Land Protection Act (FLPA) for the 2024 digest as set forth by the Department of Revenue. 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  Adjourn tol Executive Session  Ms. Steele sought a motion to adjourn to Executive Session. Mr. Byrd made a motion to adjourn to Executive Session. 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    EXECUTIVE SESSION  A personnel matter was discussed. No votes were taken.  Reconvene Public Meeting  Ms. Steele sought a motion to come out ofl 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 Ezekiel Walthour David N. Smiley,Jr. Lloyd C. Byrd  Votes Opposed  Absent  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.Lee Steele Ezekiel Walthour David N. Smiley, Jr. Lloyd C. Byrd  Votes Opposed  Absent  Thei meeting was adjourned at 11:22 A.M.  Thei next meeting is scheduled for March 12, 2024, at 10:00 A.M.  Recorded: Folder B    Tuesday, February 13, 2024 (Signature Page)  R.Lee  Chairperson  Ezekiel  - Walthour, BOAI Member  ALA  BOAI Member  A  DavidN. Smiley,  E  ADD Lloyd C. Byrd, BOAN Member