BOARD OF ASSESSORS LIBERTY COUNTY 100 MAIN STREET- SUITE 1550. "HINESVILLE, GA31313 R.LEESTEELE Chairperson, BOA (912) 876-3568 Wednesday, November 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.. October 8, 2024 Meeting Minutes 4. Approval Of 2025 Board Calendar 5. Adoption Of BOAI Public Handout 6. Department Reports 6.1. Administrative 6.11. Personal Property 6.111. Real Property 6.IV. Mapping/GIS 7. Chief Appraiser's Report 8. Adjourn Individuals with disabilities who may require certaina accommodations' toa allowt them too observe and/ory participatei int thisr meetingo orv whol have questionsr regarding: accessibility mayo contactt the Assessors' Office at (912)876-3568 or! alas-lbsDauaen Ifadditional accommodations: arer needed, ar requests should! ber madea ass soona asp possibleb but not! lesst than 72H hours! 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 Wednesday, November 13, 2024 Open Meeting Minutes Members Present: R.Lee Steele Susan Ammons David N. Smiley Lloyd C. Byrd Kevin Remillard Keith Payne Andrea Brown-Lewis Cheryl Reed James Caines Zachary Mudd Windy Davis Melissa Holtz Jay Johnson Absent: Staff] Present: Quixote McCullough Sierra Shipman Nathaniel Golden Jr. Brandi Sikes Kenneth Drebelbis Donny Pearis Scott Wall Ms. Steele certified compliance with the Georgia Open Meetings Act and called the meeting Ms. Steele opened the meeting with a moment ofs silence and then led the meeting in to order at 10:03 A.M. prayer. MINUTES The minutes from the October 8, 2024, Board Meeting were presented for review and Ms. Steele sought a motion to accept the minutes as written. Mr. Byrd made a motion to accept the minutes as written. Ms. Ammons seconded the motion. The motion was carried approval. in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Approval of the 2025 Board of Assessor's (BOA) Calendar Ms. Steele sought a motion to accept the 2025 Board of Assessor's calendar. Mr. Byrd made the motion to accept the 2025 Board of Assessor's calendar. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Adoption of the Board of Assessor's (BOA) Public Handout Ms. Steele sought a motion to accept the Board of Assessor's Public Handout. Mr. Byrd made the motion to accept the Board of Assessor's Public Handout. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes Inj Favor R.] Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Administrative Real Property E&R/NOD List Ms. Cheryl Reed - SEE ATTACHMENTS) Ms. Steele sought a motion to accept Ms. Reed's recommendations. Mr. Smiley made the motion to accept Ms. Reed's recommendations. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard 2025 W1, W5, W6, WL, & Homestead Removal List Ms. Sierra Shipman - SEE ATTACHMENTS) Ms. Steele sought a motion to accept Ms. Shipman's recommendations. Mr. Smiley made thei 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard 2025 Homestead Recommendations List Ms. Sierra Shipman - SEE ATTACHMENIS) Abrams, Akazia R. (047B-040) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin] L. Remillard Albritton, Duante (237D-063) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Apolaya, Jose (044D-229) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevinl L. Remillard Benn, Gregory S. (031B-033) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Blakeney, Byron T. (068C-050) 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. Smiley made the motion to accept Ms. Shipman's recommendation. Mr. Byrd seconded the motion. The motion was carried in thei following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Bridges, Mark A. (038A-014) 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. 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.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Carlton, Daziel (059A-060) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Clancy, Levern (212C-016) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Delosryes, Ruel C. (055C-099) 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. 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.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin] L. Remillard Donaldson, Andrew G. (260B-005) 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Drost, Johanna (068C-041) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Garcia Jr., George. A. (084B-044) 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. Byrd made the motion to accept Ms. Shipman's recommendation. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Gomes, Jordan (044B-171) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinI L. Remillard Goolsby, Timothy C. (026D-098) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard McClure, Bernard (043D-031) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevinl L. Remillard McDow, John D. (260B-160) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Ramirez-Diaz, Cesar (026C-080) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevinl L. Remillard Ray, Randy (013-002) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption tol bel 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Ridenour, Shahinaz (045C-154) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard Small, Ryan J. (035D-159) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Tasker, Lesheia (029B-128) qualitications 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Thomas, Dwight (071D-165) qualifications set forth by the state. Disabled Veteran Homestead Tax Exemption tol 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Walker, Donnelle S. (157B-002) 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. Ms. Ammons seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard Warren, Evasio (044C-027) 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. 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 Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Williams, Recardo I. (049C-145) 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. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Young, Kawi K. (071D-053) 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.J Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard Zidor, Jean Carl (047D-407) 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. 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.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Teft, Barbara (058A-084) Applied for W4 Homestead Exemption but did not furn in 2023 income by the deadline.. Turned inj income in September of 2024. Does not meet the qualifications set forth by 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 state. motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Personal Property Request for Changes in Value /Taxability Ms. Windy Davis- SEE ATTACHMENIS) Ms. Steele sought a motion to accept Ms. Davis' recommendation. Mr. Smiley made the motion to accept Ms. Davis' recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Personal Property Mobile Home Value Changes & Vehicle Value Changes Ms. Melissa Holtz- SEE ATTACHMENTS) Ms. Steele sought a motion to accept Ms. Holtz's recommendation. Mr. Smiley made the motion to accept Ms. Holtz's recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard Personal Property Request for Changes In Value /Taxability Mr. Kenneth Drebelbis- SEEATTACHMENTS) Ms. Steele sought a motion to accept Mr. Drebelbis' recommendation. Mr. Smiley made the motion to accept Mr. Drebelbis' recommendation. Mr. Byrd seconded the motion. The motion was carried in the following manner: Votes In Favor R.J Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Appraisal Department Commercial Property, Real Property, Exempt Property, Vehicle and Mobile Home Mr. Kenneth Drebelbis /Commercial Value Changes-s SEE ATTACHMENTS) Ms. Steele sought a motion to accept Mr. Drebelbis' recommendation. Mr. Smiley made the motion to accept Mr. Drebelbis' recommendation. Mr. Byrd seconded the motion. The Changes in Valuation or Forwarded to BOE motion was carried in the following manner: Votes In Favor R.I Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin) L. Remillard Mr. James Caines / Residential Value Changes - SEE ATTACHMENTS) Ms. Steele sought a motion to accept Mr. Caines' recommendations. Mr. Byrd made the motion to accept Mr. Caines' recommendations. Mr. Smiley seconded the motion. The motion was carried in the following manner: Votes In Favor R.Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard Mapping /GIS Department Mr. Scott Wall - SEE ATTACHMENTS) Habersham Development Group, LLC & Colonies of Habersham HOA, Inc. Split Parcel 187C-048 from 187-007 and NOD/E&R for the 2023 and 2024 Tax Digest. 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. Lee Steele Susan Ammons David N. Smiley Jr. Lloyd C. Byrd Votes Opposed Absent KevinL. Remillard ChiefAppraiser's Report Mr. Keith Payne - SEE ATTACHMENTS) Mr. Payne announced that Georgia Amendments 1,2, and A were approved on the November ballot. The seminar scheduled for December 2nd in Macon, Georgia, will offer more detailed information about the House Bills. Additionally, Mr. Drebelbis prepared a report to analyze how the House Bill would impact personal property and the tax digest. Mr. Drebelbis stated that accounts valued at $7,501 or below will receive an exemption totaling $11,050,590. Additionally, accounts valued at $20,000 or below will be granted an exemption of $23,596,003. As a result, there will be a $12 million (n value) impact on the Mr. Payne announced that the office is preparing to export the Pre-Bill Mobile Home digest to the Tax Commissioner. The preliminary values will be presented to the board during the December board meeting, with a statutory deadline of. January 5, 2025. tax digest. Equating to a 1% difference in the overall digest. Additionally, the office is exploring alternative methods for valuing mobile homes at the Mr. Payne announced thel launch of the. ArcGIS Pro and Just Appraised software, having received the final signatures for their implementation. The original ArcGIS Pro will become obsolete at the end of 2024. He met with the IT Department to explore the features of the new software. He was impressed by the process of taking drone images and adding Mr. Payne stated that updating all software will enhance office operations. ArcGIS will enable the office to provide more services to the county.Just. Appraised will streamline New Legislation - We are preparing for potential changes in county operations and office procedures due to the new law updates and future requirements. Our goal is toj proactively adopt technology and operational improvements that ensure ongoing efficiency and excellence in service. This approach will allow us to reallocate staff as needed to support Mr. Payne acknowledged and presented Ms. Cheryl Reed for her 20 years of service in the board's request. them to the website. deed processing and eliminate the backlog within the office. other departments and enhance efficiency in key areas. Assessor's Office. Adjourn Ms. Steele sought a motion to adjourn the meeting. Mr. Byrd made the motion to adjourn. Mr. Smiley seconded the motion. Thei motion was carried in the following manner: Votes Inj Favor R.Lee Steele Kevin L. Remillard (In-Training) Susan Ammons Lloyd C. Byrd Votes Opposed Absent Kevin L. Remillard The meeting was adjourned at 11:02 A.M. The next meeting is scheduled for December 10, 2024, at 10:00 A.M. Recorded: Folder B Wednesday, November 13, 2024 (Signature Page) R. Lee Steéle, BOA Chairperson QRL (In' Training ) Kevin L. Remillard, BOA Member Cuse bnmous Susan Ammons, BOA Member AR Member David N. Smiley, BOA Mémber A