PAULDING COUNTY BOARD OFTAXI ASSESSORS  Meeting Minutes September 25, 2024  CALLTOORDER:  The Paulding County Board of Tax Assessors heldi its regular meeting on' Wednesday, September 25,2024, at the Watson Government Complex, Room 3082, Dallas, Chairman. Johnny McBurrows called the meeting to order at 10:00 a.m.  Georgia.  INVOCATION: PRESENT:  Member Gary Griswell  Ina attendance were Chairman. Johnny McBurrows,' Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydia Rollins, Member Gary Griswell, Chief Appraiser. James Stokes, Jr. and Board Secretary Deanna Morrison.  MINUTES OF THE PREVIOUS MEETING:  Chairman Johnny McBurrows moved the minutes of September 18, 2024, be approved as presented, Member Lydial Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Chief Appraiser Stokes presented the following items for the Board's consideration:  GENERAL CORAIFONDENCETOTNE BOARD:  Request for Settlement Conference Returned Assessment Notices Name  Ar request for settlement conference was issued to Sabrina Berry, Jerry Buchanan and Board Members were informed of confirmation from Judge Woodall that the 2024 Listing ofl Returned Assessment: Notices were posted on August 7,2024 for aj period  JLBI Development, Inc. per appeal tos superior court.  of30-days at the courthouse.  2024TAXPAYER. APPEAL- WITHDRAWN:  Account P8097 P36705 P10859 P32125 88692 P45823 33044 P41604 P38629 P41540 P5455 P36710 P33299 P22564 90590 P35223 33286 25803 P25883  Advance Stores Company, Inc. Advance Stores Company, Inc. Advance Stores Company, Inc. Aldi Inc. Georgia 76014 Bauch, Kevin Burlington Coat Factory #1303 Cabrera, Mayra Car Wash] Headquarters, Inc. Car Wash) Headquarters, Inc. Dollar Tree Stores, Inc. Dollar Tree Stores, Inc. Dollar Tree Stores, Inc. Dollar Tree Stores, Inc. Family Dollar Stores of Georgia, LLC. Family Dollar Stores of Georgia, LLC. P32131 Family Dollar Stores of Georgia, LLC. P47024 Fields, Jeremiah Hobby Lobby Stores, Inc. Hutchins, Robert Hutton Dallas Ga St, LLC. Ingles Market Inc. 414  Ingles Markets Inc. 89 McKee, Curtis & Maria Mobile Auto Solutions 2021 Inc. 24750 P48394 NPRTO Georgia, LLC. Pandal Express Inc. PDS Georgial Dental Support, LLC. PDS Georgial Dental Support, LLC. Petsmart, LLC. Rare Hospitality Inc. 125170 Rent A Center East, Inc. Rickman, Dillon Ross Dress forl Less Inc. 556 Starbucks Corp Starbucks Corp. Steak NS Shakel Inc. 652 Underwood, Kasey & Rachel Wagbe, Fogan Wells] Fargo Bank NA Wells Fargo Bank NA Wells Fargo Bank NA  P1261 88211 P36276 P23692 P35222 P40291 P16108 P14955 P12827 63328 P14331 P18099 P25866 P22946 44690 49957 P29755 P29753 P38834  Service Collision Center Georgia, Inc. P37939  Board members were presented with the above-referenced 2024 Taxpayer Withdrawal with No-Change in Value  Page 1of6    Board of Assessor Meeting Minutes of September 25, 2024 continued  NEW BUSINESS: Name Pinnacle Diversified Captial Group Smith CalebE E. Dodd, Anthony Jasper, Michael. John Harvey, Cindy Beacham Lahaie Family Networking, LLC. Thel Kroger Co. Cain, Jonathan JHJThree, LLC. Fuller, Lindsay Michele MHI Paulding Plazal Holdings, LLC. Shill, Ana Veron 64671 Dallas, LLC. Thel Kroger Co. Promise Homes Borrower, LLC. Couch, Danny L. Evans, Robin Elton Cooler, Michael Adam Promise Homes Borrower 1,1 LLC. 1071 Brandi Dr, LLC. Promise Homes Borrower 1,LLC. Promise Homes Borrower 1,LLC. Promise Homes Borrower 1,1 LLC. Hasanali, Karim Castle, Sandra. Jo Brambilla, Robert L. SPEAFI,LLC. Surillo, Laura Glenn Quass, Michelle Gingercrest, Inc. Jones, William B. Couch) Riley Revocable Trust Member Gary Spinks second.  2024TAXPAYER. APPEALSFORWARDED TO THEI BOARD OFI EQUALIZATION:  Account 1966 1990 2896 4453 5582 5937 6412 7686 8431 8662 10973 12600 13472 14641 18069 19049 28874 29154 29715 31426 34263 34607 39205 40559 40598 41171 41360 41396 42934. 43322 46273 48354  Name Kilgore, Bryan G. Araim Properties, Inc. Promise Homes Borrower) I,LLC. Cocca, RobertP. Capitol Lifel Insurance Company Promise Homes Borrower/,LLC. Williams, Gerald E.. Jr. Promise Homes Borrower/,LLC. WH Capital, LLC. Thel Kroger Co. Wise, Karen) P. Maier, MichaelJ. Croutharmel, Jason Anderson, Latonyal E. Camp, Jacob HWalk, LLC. Promise Homes Borrower) I,I LLC. Watson, Marvin D. Mentzer, Josef VP) Real] Estate Trust 2151 Cedarcrest Rd Riggall Holding Vilfand, Yevgeny Agree Central, LLC. Ballenger, Lance Mountainprize, Inc. 6467 Dallas, LLC. Premier Automotive, Inc. Law, Deborah Stone, Joseph W. Anderson, Scott Sylvan. Jr. 2021 Dallas, LLC. 212 Sparks Drive, LLC.  Account 49369 50366 53949 56536 56905 57667 59587 62755 66636 66738 68122 68132 68521 68777 69421 71512 72693 77683 80594 81323 82882 83559 83569 84016 84725 84853 85049 86733 86986 88013 89224 89431  Board members were presented with the above-referenced: 2024 taxpayer appeals for their review. Based on information presented by staff, Member Lydial Rollins mader motion to reject the position oft the taxpayer and make no changes in valuation or decision and tof forward the above-referenced taxpayer appeals tot thel Board of Equalization,  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OF EQUALIZATION DECISIONS:  Name Shaffiuddin, Syed Hunt, David C. Fuller, Doris Heirs of Dyches, Toril Leigh Butler, James Siebert, Tiffany Marie Ned Investment Company, LLC. Jenkins, JeffD. Clay, Ryan Buchanan, Randalll R. Reed, Andrea E. Brown, Rethal Darlen Dallas Crossing Paulding, LLC. IN2H20,LLC. McClure, Danny D. Goodwin, Todd Richard Wilbur, MichaelJ. Bertolo, Tonil B. Howard Brothers, Inc.  Account 2024BOA 2024BOE  BOE  BOE Rachel Rife Sandoval Rife Heerlein Sandoval Rife Rachel Rachel Sandoval Heerlein Rife Rife Rife Heerlein Rachel Rachel Sandoval Rife Rife Rife Rife Rachel Sandoval  BOE Rife Rachel Sandoval Rife Rife Sandoval Sandoval Rachel Sandoval Sandoval Sandoval Rachel  Value $205,000 $807,970 $45,950 $448,300 $776,670 $338,430 $479,000 $284,000 $367,490 $266,080  Value Chairman Member Member  4178 4323 5196 6174 9210 10469 $379,760 10575 $215,430 P14648 $11,575 15151 19728 $281,480 19841 $126,900 $126,900 Heerlein 19948 21132 $1,575,500 $1,575,500 P27165 $46,448 27243 $250,540 28539 29390 29664  $205,000 Heerlein $807,970 Heerlein $45,950 $448,300 Heerlein $645,192 $379,760 Heerlein $215,430 Heerlein $11,575 $338,430 $281,480 Heerlein $479,000 Heerlein $46,448 $225,836 Heerlein $284,000 Heerlein $367,490 Heerlein $266,080 Heerlein  Heerlein Sandoval Rachel  Rachel Heerlein Rachel Rife Heerlein  P29822 $1,336,175 $1,336,175 Heerlein  Page 2 of6    Board of Assessor Meeting Minutes of September 25, 2024 continued  BOARD OF EQUALIZATION DECISIONS:  CONTINUED FROM PAGE2 Chairman Member Member  Name Bess, Rakeem L. Cavanaugh, Kathleen Faye Hay, Travis L. Williams, HowardJ. Habers, Scott W. James, Rosemary Thompson, Calvin Parker, Paul Eugene Gordiyevych, Pavlo PG Investment Holdings, LLC. Warren, Luvada Westside Pavilion, LLC. Westside Pavilion, LLC. Westside Pavilion, LLC. Shaffiuddin, Syed Shaffiuddin, Syed Graziano, Matthew. J. Chambers, ToddF R. Robinson, Aaliyah Raye  Account 2024BOA 2024BOE  BOE  BOE Rife Rife Rife Rife Rachel Sandoval Rife Rachel Sandoval Rachel Sandoval Rife Sandoval Heerlein Rachel Rife Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Rachel Rife Sandoval Rachel Sandoval Rachel Sandoval  BOE Sandoval Sandoval Sandoval Sandoval Rachel  Value $377,920 $293,440 $518,700 $296,100 $371,180 $317,410 $682,200 $1,190,630 $1,190,630 $336,380 3,214,700 $3,214,700 $234,500 $205,000 $127,750 $331,800 $389,180  Value $377,920 Heerlein $293,440 Heerlein $518,700 Heerlein $296,100 Heerlein $64,180 $371,180 Heerlein $44,800 $317,410 Heerlein $682,200 Heerlein $366,380 Heerlein $234,500 $171,300 $205,000 Heerlein $127,750 Heerlein $617,960 Heerlein $331,800 Heerlein $389,180 Heerlein  31539 35739 36827 39772 P40172 $64,180 43068 P45676 $44,800 46651 49576 66245 72046 80742 80743 80744 $171,300 81364 81684 85663 $617,960 87971 88051  Heerlein Heerlein Rife Rife Rife Rife  Rachel Rife Rife  Chief Appraiser Stokes presented board members with the above-referenced Board of Equalization decisions for their review. Vice-Chairman Ben Amerson made a motion to recognize the Board of Equalization value and forward to the  Tax Commissioner's Office, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  STAFF RECOMMENDED CHANGE IN PBAVALLATONINCIDNG  APPEAL WITHDRAWAL DIGEST CHANGE REQUESTIEARNOD)  Board members were presented with a digital listing of 1,812 single family rental properties and represented by tax representative Ryan. The listing included staff recommended change in 2024 valuation for their review along with the appeal withdrawal and digest change request(E&R/NOD). Vice-Chairman Ben Amerson made a motion to approve the  change in 2024 valuation as presented, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DIGEST CHANGE REQUESTS (E&R/NODs): REALSTATE-APPROVED 20171 1 IH Borrower LP 201711 IH Borrower, LP. 20172 IHI Borrower, LP 201721 IHI Borrower, LP. 20181 1IH Borrower, LP. 2018 1 IHI Borrower, LP. 20181IHE Borrower, LP. 20182IHI Borrower LP. 20184) IHI Borrower LP 201841 IHI Borrower, LP 201841 IHI Borrower, LP. 20184IH Borrower, LP. 201841 IHI Borrower, LP. 2019 1IH) Borrower, LP 20191 IH Borrower, LP. 20191 IH Borrower, LP. Aleman, Jonathan & Tanya Alto Asset Company 1,LLC. Alto Asset Company 2,LLC. Alto Asset Company 2,LLC. AMNL Asset Company 1,LLC. AO Propco 1,LLC. AO Propco 1,LLC.  Name  Account 19970 54569 65161 56869 31443 41730 44241 35128 6472 79515 30233 39227 41825 59692 66010 70210 82440 7954 10289 25058 32523 25937 25967  Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024  Page 3of6    Board of Assessor Meeting Minutes of September 25, 2024 continued  DIGEST CHANGE REQUESTS (EAR/NODS): REALESTATE- APPROVED Name BAF. Assets 2, LLC. BAF Assets 3,LLC. BAF Assets 3,LLC. BAF Assets 3,LLC. BAF Assets 4,LLC. BAF Assets 5,LLC. BAF Assets 6, LLC. BTR Scattered Site Owner 2, LLC. BTR Scattered Site Owner 2,1 LLC. BTR Scattered Site Owner 2,LLC. BTR Scattered Site Owner 2, LLC. Butler, James & Susan CPI Amherst SFR Program IIC Owner, LLC. CPI Amherst SFR Program II Owner, LLC. Earle, Lisal D. FKHS SFR C2, LP FKH SFR C2, LP. FKH SFR Propco G,I LP. FKH SFRI Propco H,LP. FKH SFR Propcol I,LP FKH SFR Propco I,LP. FKH SFRI Propco. J,LP FKH SFR Propco. J,LP. FKH SFR Propco. J,LP. FKH SFR Propcol K, LP. FKH SFR Propco K, LP. HPA Borrower 20162,LLC. HPA. JV Borrower 20191ML, LLC. Hudson SFR Property Holdings II, LLC. Hudson SFR Property Holdings III, LLC. IH4 Property Georgia, LP. IH6 Property Georgia, LP IH61 Property Georgia, LP. IH6 Property Georgia, LP. IH6 Property Georgia, LP. IH6 Property Georgia, LP. IH6 Property Georgia, LP. Israel, Jared & Angela LPF Blvd Atlanta, LLC. McClure, Danny & Theresa MCH SFR Property Owner 1,LLC. MCH SFR Property Owner IB,LLC. MCH SFR Property Owner IB,LLC. MCH SFR Property Owner 4,LLC. Mendoza Belloso Hugo A Pagaya Smartresi F1 Prop Owner II Pagaya Smartresi F1 Prpty Owner IV Rashad, Talana/Griggs, Rosa RHI Partners Ownerco, LLC RHI Partners Ownerco, LLC RHI Partners Ownerco, LLC. RHI Partners Ownerco, LLC. RH Partners Ownerco, LLC. RHI Partners Ownerco, LLC. RMI SFR Propco A, LP. RS Rental II,I LLC. SFRJ JVI 12019 1 Borrower, LLC. SFR. JV 12020 11 Borrower, LLC. SFRJ JV 12020 11 Borrower, LLC. SFRJ JV22022 21 Borrower, LLC. SFRJ JV220241 2 Borrower, LLC. SFR. JV: HD TL Borrower B, LLC. SFR XII Atl Borrower 5, LP. SFR XII. Atl Owner 1,LP SFR XII Atl Owner 1,LP. SFR XII Atl Owner 1,LP.  CONTINUED FROM PAGE3  Account 48134 66014 50024 60271 64571 32485 20015 52480 59950 64103 79488 9210 47478 80858 79963 70193 26019 27166 7469 61747 27315 29407 54763 78679 54756 60852 56535 49412 80540 65158 49222 65142 49267 68823 70439 75682 76064 79221 87698 27243 87712 56294 76584 63717 51664 46382 32076 77347 37226 37237 48259 54332 59501 36364 27239 27226 65988 34494 72682 73660 73422 69477 31117 48567 4242 28842  Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R.NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024. 2024 2024 2024 2024 2024. 2024 2024 2024  Page 4 of6    Board of Assessor Meeting Minutes of September 25, 2024 continued  DIGEST CHANGE! REQUESTS (E&R/NODs): REALESTATE- APPROVED SFR XII Atl Owner 2,LP SFR XII Atl Owner 2,LP. SFR XII Atl Owner 2, LP. SFR XII Atl Owner 3,1 LP SFR XII Atl Owner 3,1 LP SFR XII Atl Owner 3,1 LP. SFR XII Atl Owner 3, LP. SFR XII Atl Owner: 3,1 LP. SFR XII Atl Owner: 3,1 LP. SFR XII Atl Owner 4,LP. SFR XII Atl Owner 4,1 LP. SFR XII Atl Owner 4,1 LP. SFR XII Atl Owner 5, LP. SFR XII Atl Owner 5, LP. SFR XIII NM Atl Owner 1,LP SFR XIII NM Atl Owner 1,LP. SFR XIII NM Atl Owner 1,LP. SFR XIII NM Atl Owner 1,LP. SFR XII Owner 1,LP SFR XII Owner 1,LP. SFR: XII Owner 1,LP. SFR XII Owner 1,LP. SFR XII Owner 1,LP. SFR XII Owner 2,LP SFR XII Owner 2, LP. SFR XII Owner 2,LP. SFR XII Owner 2,1 LP. SFR) XII Owner 2,LP. SRP Sub, LLC. SRP Sub, LLC. SRP SUB, LLC. SRP SUB, LLC. Star 2021 SFR Borrower LP Star 2021 SFR 11 Borrower, LP Star 2021 SFR 1 Borrower, LP. Star 2021 SFR 1 Borrower, LP. Star 2021 SFR2 Borrower, LP. Star 2021 SFR2 Borrower, LP. Star 2022 SFR: 3 Borrower, LP. Star 2022 SFR3 Borrower, LP. Star 2022 SFR3 Borrower, LP. Star 2022 SFR3 Borrower, LP. Sway 20141E Borrower LLC. Sway 20141 11 Borrower, LLC. Sway 20141 11 Borrower, LLC. Sway 20141E Borrower, LLC. SWH 20171 11 Borrower, LP TAH2 20171E Borrower, LLC. TAH: 20181 1 Borrower, LLC. TAH: 20181 11 Borrower, LLC. TAHI Holding, LP TBR SFR Atl Owner 1,LP TBR: SFR Atl Owner 2, LP. THR Georgia, LP. Tricon SFR: 202431 Borrower, LLC. USCMF SN Georgia A, LLC. VMI Master Issuer, LLC.  CONTINUED FROM PAGE4  Name  Account 5487 33801 2466 47794 48260 27808 9202 41383 44654 55465 77324 75714 62966 27651 15080 28716 41454 44609 35779 51883 28816 31686 72719 69051 51349 62139 32702 72570 53111 25074 36358 40941 18183 28699 4007 7981 6924 7974 18205 29100 32789 70433 46795 6176 31431 67310 47474 59335 35349 43904 63961 46386 80310 69416 11060 76099 7681  Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD  Year(s) 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2024  Page 5of6    Board of Assessor Meeting Minutes of September 25, 2024 continued  DIGEST CHANGE REQUESTSIEARNODA: PERSONALPROPERIY-APPROVED Name Amos, Amber DBA Avalon Salon Avalon Salon, Inc. Sams Barbershop, LLC.  CONTINUED FROM PAGE5  Account P21967 P21967 P44212  Type E&R/NOD E&R/NOD E&R/NOD  Year(s) 2021-2024 2021-2024 2022-2024  Vice-Chairman Ben Amerson made a motion to approve staff recommendation on the above-referenced Digest Change  Requests (E&R's & NOD's) as submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  ADJOURNMENT: Meeting of September 25, 2024- Chairman Johnny McBurrows made a motion to adjourn,  Vice-Chairman Ben Amerson second. Vlanion  Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell  Deanna  Dooua Secretary,  Morrison  Page 6 of6