PAULDING COUNTY. BOARD OFTAXASSESSORS Meeting Minutes October 23, 2024 CALLTOORDER: INVOCATION: PRESENT: Thel Paulding County Board of Tax Assessors heldi its regular meeting on' Wednesday, October 23, 2024, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman. Johnny McBurrows called the meeting to order at 10:00 a.m. Vice-Chairman Ben Amerson Board Secretary Deanna Morrison. Ina attendance were Chairman. Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Lydial Rollins, Chief Appraiser. James Stokes, Jr. and MINUTES OFTHE PREVIOUS MEETING: Chairman. Johnny McBurrows moved the minutes of October 16, 2024, be approved as presented, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks and Rollins Chief Appraiser Stokes presented the following items for the Board's consideration: GENERALCORRESPONDENCE TOTHE BOARD: Request for Settlement Conference Name Agree Central, LLC. Andrew & Carolyn Aldrichl Family Trust 9286 C&J Marketing, LLC. Guendulain, Kaylal D. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promisel Homes Borrower, LLC. Promise Homes Borrower, LLC. NEW BUSINESS: Name Ar request for settlement conference was issued tol Darryl P. Connelly, Ozavize Fabanwo, Glenn Gaines, Cheri Leeman, Michael Yelverton per appeal to superior court. QATAPAYERAPFEAL-WITHDRAWN: Account Name 83569 81649 18744 53949 34607 29715 18069 Account 34263 57667 72693 62755 70003 63246 81323 Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Promise Homes Borrower, LLC. Smith, Nancy & Steven Sullivan, Kevin & Lenka VPI Real Estate" Trust Tule River Homebuyer Earned Equity Agency 39205 Board members were presented with the above-referenced: 2024 Taxpayer Withdrawal withl No-Change in' Value MATAXPAYERAPPEALSFORWARDED TOTHE. BOARD OF EQUALIZATION: Account 27889 32526 39711 44630 46091 48126 51846 55502 82734 85058 85059 85060 85061 85062 Name SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. Account 85130 85131 85132 85133 85134 85135 85136 85137 85138 85139 85140 85141 85142 85143 Promise Homes BorrowerILLC. Promisel Homes BorrowerILLC. Promisel Homes BorrowerILLC. Promisel Homes BorrowerILLC. Promisel Homes BorrowerILLC. Promise Homes BorrowerILLC. Promisel Homes BorrowerILLC. Trauffer Tashal M SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. Midi Karen Page 1of5 Board of Assessor Meeting Minutes ofOctober 23, 2024 continued CONTINUED! FROM PAGE1 TAXPAYER. APPEALSI FORWARDED TOTHE BOARD OF EQUALIZATION: Name Account 85063 85064 85065 85066 85067 85069 85070 85071 85072 85073 85074 85075 85076 85077 85078 85079 85080 85081 85082 85083 85084 85085 85086 85087 85088 85089 85090 85091 85092 85093 85094 85095 85096 85097 85098 85099 85100 85101 85102 85103 85104 85105 85106 85107 85108 85109 85110 85111 85112 85113 85114 85115 85116 85117 85118 85119 85120 85121 85122 85123 85124 85125 85126 Name SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. Account 85145 85146 85147 85148 85149 85150 85151 85152 85153 85154 85155 85156 85157 85158 85159 85160 85161 85162 85163 85164 85165 85166 85536 85537 85538 85539 85540 85541 87288 87289 87290 87291 87292 87293 87294 87295 87296 87297 87298 87299 87300 87301 87302 87303 87304 87305 87306 87307 87308 88361 88362 88363 88364 88365 88366 88367 88368 88369 88370 88371 88372 88373 88374 SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystonel LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. Page 20 of5 Board of Assessor Meeting Minutes of October 23, 2024 continued CONTINUED FROM PAGE2 TAXPAYER APPEALS! FORWARDED TO THE BOARD OFI EQUALIZATION: Name SMC Greystone LLC. SMC Greystone LLC. SMC Greystone LLC. Account 85127 85128 85129 Name SMC Greystone LLC. SMC Greystone LLC. Account 88375 88376 91409 Paulding County Land) Development LLC. Board members were presented witht the above-referenced: 2024 taxpayer appeals for their review. Based on information presented by staff, Member Lydia Rollins made motion tor reject the position oft the taxpayer andi make no changes in valuation or decision andt tot forward the above-referencedi taxpayer appeals tot thel Board of] Equalization, Vice Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Rollins BOARDOFI EQUALIZATION DECISIONS: Name Barral MichaelJ Shook Ashley Chappell Billy Earl C&J Real Estate Investments GA Spacone Anthony V Baxter Brannon R Gatlin Casey Jerrell Clark Kasandra Leigh Campbell. John William) li Haddle Brian Eakin] Phillip Cole Richard Gadoll Investments LLC Barral MichaelJ King Nevin Tang. Junhao Gadoll Investments LLC Pinckney Ricketa! S Hamilton Dennis Chambers Brian Williams Robert A Muhammad. Janeen C Cambron) Henry F Johnson Andrea Gadoll Investments LLC Speafl LLC Dewillers Justin C Pitts Stephen Richards Earl Rafil Fazil Ward Michael R 2023 Carey Family Trust Tang. Junhao Karamuca Artan Hamilton. Jonathan Peirce William D Milner Mark Langford Charles BJr Livingston. John K Vishnitsky Vladislav Tang Junhao Kennedy Linda Berlin) RikkiE Eric &1 Lindsay Miller Rev. Trust Marsh] KevinL Shaffer Family Revocable Trust Speafl LLC Blair Christopher A Stephenson Sean Gallagher Terrence AJr Account 20241 BOA 20241 BOE BOE BOE BOE Rife Rife Rife Rife Value Value Chairman Member Member 2014 11762 13014 25276 25325 27501 31994 32766 34270 34306 34783 35520 35704 36329 38268 39526 43937 45185 45713 45714 45720 45997 46380 47177 47833 48112 48233 48235 49021 49230 49276 49332 49497 49825 51011 52599 53691 54758 54844 54864. 54933 55692 55754 55760 57913 59372 59512 65584. 68692 76170 $163,140 $163,140 Heerlein Rachel $365,590 $330,000 Heerlein Rachel $305,660 $305,660 Heerlein Rachel $256,870 $256,870 Heerlein $305,420 $305,420 Rife $248,480 $248,480 Rife $474,930 $474,930 Rife $325,650 $325,650 Rife $400,500 $372,465 Rife $363,540 $338,976 Rife $330,470 $330,470 Rife $350,730 $350,730 Rife $315,800 $315,800 Heerlein $306,410 $306,410 Heerlein Rachel $255,800 $255,800 Rife $304,140 $304,140 Rife $246,740 $246,740 Heerlein $308,090 $308,090 Heerlein $770,430 $770,430 Rife $880,380 $880,380 Rife $864,800 $831,980 Rife $324,700 $324,700 Heerlein Rachel $390,750 $390,750 Heerlein Rachel $288,580 $288,580 Heerlein Rachel $247,430 $247,430 Heerlein Rachel $250,220 $250,220 Rife $866,890 $866,890 Rife $727,700 $727,700 Rife $640,230 $594,130 Rife $400,450 $400,450 Rife $386,170 $386,170 Rife $355,680 $355,680 Rife $311,860 $311,860 Rife $478,140 $478,140 Rife $518,460 $500,661 Heerlein $686,550 $686,550 Heerlein $250,000 $250,000 Rife $497,060 $497,060 Rife $458,980 $440,011 Rife $454,300 $454,300 Rife $319,640 $319,640 Rife $924,310 $857,110 Rife $787,490 $787,490 Rife $795,340 $795,340 Rife $500,970 $500,970 Rife $289,190 $289,190 Rife $248,270 $248,270 Rife $292,980 $292,980 Rife $379,680 $379,680 Rife $440,580 $440,580 Rife Rachel Heerlein Rachel Heerlein Rachel Sandoval Heerlein Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Sandoval Heerlein Rachel Heerlein Rachel Heerlein Rachel Rachel Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Banks Heerlein Banks Heerlein Banks Rachel Rachel Heerlein Banks Heerlein Banks Heerlein Banks Heerlein Banks Heerlein Banks Heerlein. Banks Heerlein Banks Heerlein Banks Heerlein Banks Heerlein Banks Heerlein Banks Heerlein Rachel Heerlein Rachel Heerlein Rachel Rife Rife Rife Rife Rife Rife Rife Rife Rife Rife Page 3of5 Board of Assessor Meeting Minutes of October 23, 2024 continued BOARDOFIQLALEATON DECISIONS: CONTINUED FROM PAGE3 Name Beavers Tammy A Tadesse Wondimagegn Hodge Richard D Webb Thomas. Jr Clarke Irene Migliore Mark V Abelino & Eileen TI Bacallado Rev. 88700 Ezekwueche Eugene Starlight Homes Georgial LLC. Starlight Homes Georgial LLC. Starlight Homes Georgia LLC. Starlight Homes Georgia LLC. Starlight Homes Georgia LLC. Starlight Homes Georgia LLC. Starlight Homes Georgia LLC. Starlight Homes Georgia LLC. Account 20241 BOA 2024B BOE BOE BOE Heerlein Rachel Sandoval Heerlein Heerlein Rachel Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel Heerlein Rachel BOE Value Value Chairman Member Member 79422 84165 84769 88084 88311 88323 89658 90248 90398 90399 90434 90476 90477 90483 90486 $361,920 $361,920 Rife $1,966,700 $1,966,700 Rife $455,180 $455,180 Rife $444,070 $444,070 Heerlein $414,800 $414,800 Rife $438,840 $438,840 Rife $534,560 $534,560 Rife $362,900 $362,900 Rife Whitman Investment Properties LLC 80587 $692,260 $692,260 Heerlein Rachel Rife Rife $43,200 $345,770 $43,200 Heerlein Rachel 345,770 Heerlein Rachel Rife Rife Rife Rife Rife Rife Rife Rife $330,260 $330,260 Heerlein Rachel $335,680 $335,680 Heerlein Rachel $372,630 $372,630 Heerlein Rachel $349,180 $349,180 Heerlein $334,950 $334,950 Heerlein Rachel $330,280 $330,280 Heerlein Rachel Rachel Chief Appraiser Stokes presented boardi members with the above-referenced Board of Equalization decisions for their review. Member Gary Spinks made ar motion to recognize the Board of Equalization value and forward to the Tax Commissioner's Office, Chairman. Johnny McBurrows second. Vote For: McBurrows, Amerson, Spinks andl Rollins SUPERIOR COURT APPEAL: RESOLUTION: Appeal Withdrawn Yes Yes 2024 Resolved Value $435,480 $426,680 Name Fatemeh, Abdollahi Saadat, Naser Account 10104 90553 E&R/NOD Yes Yes Board members were presented with the above-referenced appeal with Superior Court Appeal Resolution recommendation. Vice-Chairman Ben Amerson made: a motion to approve the change in 2024 valuation as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks andl Rollins REQUEST FORI REFUND. AND' TAX-EXEMPT PROPERTY APPLICATION Name Account 12797 Type Church Recommendation Tabled until October 30, 2024 Faith Community Church ofl Dallas, Inc. Chairman Ben Amerson second. 20241 REJECTED APPEALS: Howerton, William & Pauline Rollins second. Member Lydial Rollins made ar motion tot tablei item listed untill Board of Assessors Meeting October, 30, 2024, Vice- Vote For: McBurrows, Amerson, Spinks and Rollins Name Account 69497 Reason for Denial Untimely Filing Member Gary Spinks made a motion tor reject the above-referenced appeals for the reason submitted, Member Lydia Vote For: McBurrows, Amerson, Spinks and Rollins DIGEST CHANGEI REQUESTS (E&R/NODs): REALESTATE- APPROVED Name Abdollahi, Fatemeh Bennett, Romar Dominique Brooks, Carol & Stephen Bryan, Vincent R. Campbell, John' William & Antoanetal P. Account 10104 74907 84655 63248 34270 Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD E&R/NOD Year(s) 2024 2024 2024 2024 2024 Page 4of5 Board of Assessor Meeting Minutes of October 23,2 2024 continued DIGEST CHANGE REQUESISIEARNODA: REALESTATE- APPROVED Haddle, Brian & Ki, Young Hamilton, Jonathan & Tamara Jeffries, Lonzie &1 Brenda Kennedy, Linda & Gregory Lamar, Christopher Livingston, John) K. & Hannah Miller, Sam/Baker, Valencia O'Conner, Jason T. Richards, Earl & Lorena Rodriguez, Armado Vega Shook, Ashley Saadat, Naser Smith, Rapheal Raymon Thomas, Walter Williams, Robert & Charlotte PERSONALPROPERTY-APPROVED Name Adams, George R. Strong, Kenneth E. CONTINUED FROM: PAGE4 Name Account 34306 51011 36775 55692 61503 54844 9738 18427 49021 19581 11762 90553 54927 79543 45720 Account P25379 P47818 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 Type E&R/NOD E&R/NOD Year(s) 2024 2024 2023-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2023-2024 2024 2024 Year(s) 2024 2024 Vice-Chairman Ben Amerson made a motion to approve staff recommendation on the above-referenced Digest Change Requests (E&R's & NOD's) ass submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks and Rollins ADJOURNMENT: Meeting ofOctober 23, 2024 - Chairman Johnny McBurrows made a motion to adjourn, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Rollins Monins Secretary, Deanna Morrison Dauns Page 5of5