PAULDING COUNTY BOARD OFTAXASSESSORS Meeting Minutes December 11, 2024 CALLTOORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, December 11,2024, at the Watson Government Complex, Room 3082, Dallas, Chairman Johnny McBurrows called the meeting to order at 10:00a a.m. Georgia. INVOCATION: PRESENT: Chairman Johnny McBurrows In 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. Chairman Johnny McBurrows moved the minutes of December 4,2024, be approved as presented, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell MINUTES OF THE PREVIOUS MEETING: Chief Appraiser Stokespresented the following items for the Board's consideration: GENERALCORRESPONDENCETOTHE BOARD: Notice of Appeal to Superior Court Reappointment for Board of Assessors Name Notice of appeal to superior court was filed with the Paulding County Clerk ofCourt: Georgia Department of Revenue issued Certificates of Appointment for Board of Alvin Burley- 24-CV-003657-P4 Darryl CommalyCV-00ses Assessors Members Gary Griswell and Gary Spinks 2024TAXPAYER APPEAL- WITHDRAWN: Account Name 76170 5053 Account 46091 49276 Gallagher, Terrence A. Jr. Hughes, Kenneth S. NEW BUSINESS: Promise Homes Borrower, LLC. Ward, Michael & April Board members were presented with the above-referenced: 2024 Taxpayer Withdrawal with No-Change in Value 2025 MOBILEHOME IMPROVEMENT SCHEDULES ANDTABLES Due to the size of data a digital file is available upon request The 2025 Mobile Home Improvement, Accessory, and Depreciation Schedules were presented for review. These schedules will be used ins setting the value for the 2025 Non-Homestead Mobile Home Digest. Chairman Johnny McBurrows made a motion to approve as presented, Member Gary Griswell second. 2025 MOBILEI HOME PRE-BILLTAX DIGEST. AND CONSOLIDATION REPORT Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Tax District Paulding Dallas Hiram Total Count 487 133 1 621 100%Total) Fair Market Value $3,540,750 $1,858,960 $11,520 $5,411,230 Board members were presented with the 2025 Mobile Home Pre-Bill Tax Digest. Chairman Johnny McBurrows made a motion to approve the digest as presented and forward to Tax Commissioner Watson for billing, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1of6 Board of Assessor Meeting Minutes of December 11, 2024 continued 2025 BEFORE: SALESI RATIO: Chief Appraiser Stokes presented the Paulding County 2025 Before Sales Ratioi for review. Base ALL Total Sales 3,233 Good Sales 3,218 MEDIAN Percent Distressed Percent Amount From 40% 4% 0.3847 0.3849 0.0453 0.1177 1.0188 100% MEAN DEV 15 MEDIAN 0% COD PRD AGGRATIO 0.3778 Residential ALL Total Sales 3182 Good Sales Percent Distressed Percent Amount From 40% 3.9% 3168 MEDIAN 100% MEAN DEV 14 MEDIAN 0% COD PRD 0.3849 0.3854 0.0446 0.1158 1.0148 0.3857 0.3868 0.0394 0.1022 1.0161 0.3726 0.3797 0.0719 0.1929 1.0209 AGGRATIO 0.3797 Subdivision ALL Total Sales 2708 Good Sales 2697 MEDIAN Percent Distressed Percent Amount From 40% 3.7% 100% MEAN DEV 11 MEDIAN 0% COD PRD 483 479 MEDIAN 99% MEAN AGGRATIO 0.3720 DEV MEDIAN 1% COD PRD AGGRATIO 0.3807 Rural ALL Total Sales Good Sales Percent Distressed Percent Amount From 40% 7.4% Commercial- Industrial Agriculture Total Sales Good Sales Percent Distressed Percent 50 49 MEDIAN 98% MEAN AGGI RATIO DEVI MEDIAN 0.0834 2% COD PRD Amount From 40% 18.0% 0.3389 0.3535 0.3185 0.2460 1.1096 Page 2of6 Board of Assessor Meeting Minutes of December 11, 2024 continued 2025 BEFORE SALES RATIO: CONTINUED FROMI PAGE2 Paulding ALL Total Sales Good Sales Percent Distressed Percent 2978 2966 MEDIAN 100% MEAN AGGRATIO 12 DEVMEDIAN 0.0454 0% COD PRD 173 173 MEDIAN 100% MEAN AGGRATIO 0 DEVI MEDIAN 0.0404 0% COD PRD 76 73 MEDIAN 96% MEAN AGGRATIO 3 DEVMEDIAN 0.0493 4% COD PRD 6 6 MEDIAN 100% MEAN AGGI RATIO DEVI MEDIAN 0.0667 0% COD PRD Amount From 40% 4.1% 0.3841 0.3842 0.3775 0.1181 1.0179 0.3916 0.3898 0.3828 0.1031 1.0181 0.3867 0.3938 0.3768 0.1275 1.0451 Dallas ALL Total Sales Good Sales Percent Distressed Percent Amount From 40% 2.1% Hiram ALL Total Sales Good Sales Percent Distressed Percent Amount From 40% 3.4% BraswellALL Total Sales Good Sales Percent Distressed Percent Amount From 40% 1.9% 0.3927 0.4377 0.4022 0.1699 1.0882 Member Lydial Rollins made a motiont tor recognize existing values are trending below market value and authorize the appraisal staffto adjust property values tor reflect current market condition to ensure compliance with Georgial Law and Rules and Regulations, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell BOARD OFI EQUALIZATION DECISIONS: Name Keller Richard E Bennett Cathy L Pelech George Escobar Nicole Boyd" Tammy R Wilkerson Paul D Fregene Godwin Payne Jerry Budreau Angela Daniel Rautmann Living Trust Armstrong Karen Account 2024BOA 2024BOE BOE BOE BOE Craig Banks Craig Craig Craig Craig Craig Craig Value Value Chairman Member Member 299 1164 1761 3147 4160 4288 4525 6949 8114 9160 9164 $320,470 $308,328 Thornton Helton $446,870 $446,870 Thornton Helton $342,560 $342,560 Thornton Helton $267,300 $267,300 Thornton Helton $776,200 $750,000 Helton $995,980 $995,980 Thornton Helton $195,780 $195,780 Helton $350,800 $350,800 Thornton Helton. $288,410 $288,410 Helton $461,380 $461,380 Thornton Helton. $525,900 $525,900 Thornton Helton Thornton Craig Thornton Craig Thornton Craig Page 3of6 Board of Assessor Meeting Minutes of December 11, 2024 continued BOARDOF EQUALIZATION DECISIONS: CONTINUED FROM PAGE3 Name Turner William. J Lahaie Family Networking Llc Shill Ana Veron Yerby. James Benjamin Cespedes Maximo Caba Dyer Donna. J Lamphere Reid Byrd. Jack Kimzy. Jr Matthews Richard Nelson. JCraig Irby Timothy B Durham Thomas EJr Monterde Melissa Bvw Mountains Llc Hawkinson Christopher G Jones Hunter Weyant Gregory Newman) Kevin A Newman Brandon Chase Cooper Rodney G Cannon) Brett D 203 Abernathy Way Land Trust Casteel MarkG Vangilder Michael Wisely David Bogenschutz. John) M Tang. Junhao Watson) Danny L Williams EricI L Bragg Marilyn] E Johnson Kim Patton Nelson. JCraig Armstrong Karen Speafl Llc Seckler Rentcol Llc Rivera Ruth Esther Kucinskij Anton Ortizl Najera Pedro Allen) Pam) E Raney Christopher M Grote. Joshua A Dow) RobertJ Walker Clifton Tenbargel Nicholas Campbell Steven Wayne Herring Stanton RJr Asim Mahmood & Farhana Asim Revoc Mgt T Parker. Jennifer H Lafauci Rebekah Goswick. Joshual D Leandre Gardy Lewis. Justin W Udeh Ganiat A Montoban Luinel Shill. Ana Veron Wood Wyatt Dyar Baxter Brannon Durham' Thomas EJr Atkins Donnal M Account 2024BOA 2024BOE BOE BOE BOE Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Banks Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Banks Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Craig Value $56,900 Value Chairman Member Member 10202 12595 12601 14479 15132 18335 $520,640 $500,000 Thornton Helton $1,264,050 $1,264,050 Thornton Helton $543,960 $543,960 Thornton Helton $595,600 $595,600 Helton $236,160 $236,160 Thornton Helton $561,940 $561,940 Helton $54,900 Thornton Helton Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Gonsenheim Irrevocable 1998 Trust 15651 Keith W &1 Lynda TI Lange LivTrust 20375 $497,200 $497,200 Helton 20592 $344,920 $334,000 Thornton Helton 20995 $549,720 $549,720 Helton 25414 $299,750 $299,750 Helton 26037 $479,100 $479,100 Helton 27687 $407,530 $407,530 Thornton Helton 31747 $368,890 $368,890 Thornton Helton 33337 $409,200 $409,200 Thornton Helton 28323 31148 31357 33278 33282 33937 34942 41209 42373 43306 43400 44414 45202 45940 46287 47100 47645 47769 49645 53307 53932 56617 56881 59706 62551 64131 65704 65736 66283 66616 70092 70126 70425 75190 75194 76966 80129 80344 80591 80956 81278 81365 81412 83965 84385 $854,510 $854,510 Helton $258,370 $258,370 Thornton Helton $297,450 $297,450 Helton $410,820 $410,820 Thornton Helton $394,840 $394,840 Thornton Helton $494,310 $485,690 Helton $349,070 $349,070 Thornton Helton $592,840 $587,860 Thornton Helton $263,820 $261,648 Thornton Helton $303,800 $303,800 Thornton Helton $372,690 $372,690 Thornton Helton $342,920 $342,920 Helton $318,380 $318,380 Thornton Helton $311,250 $311,250 Thornton Helton $453,920 $453,920 Helton $305,500 $305,500 Helton $511,440 $511,440 Helton $338,320 $338,320 Thornton Helton $235,750 $219,248 Thornton Helton $652,030 $652,030 Helton $243,360 $243,360 Thornton Helton $312,370 $312,370 Helton $477,380 $477,380 Thornton Helton $352,020 $352,020 Thornton Helton $469,260 $469,260 Helton $399,880 $399,880 Thornton Helton $1,885,660 $1,885,660 Thornton Helton $1,551,670 $1,551,670 Thornton Helton $1,548,100 $1,548,100 Thornton Helton $302,780 $302,780 Helton $330,000 $330,000 Thornton Helton $504,090 $504,090 Thornton Helton $540,040 $540,040 Thornton Helton $384,610 $384,610 Thornton Helton $603,180 $603,180 Helton $570,010 $570,010 Helton $386,620 $386,620 Thornton Helton $396,440 $396,440 Helton $669,410 $669,410 Helton $347,440 $347,440 Helton $466,000 466,000 $470,590 $470,590 Helton $145,200 $145,200 Helton $1,107,610 $1,107,610 Helton $143,400 $143,400 Thornton Helton $746,880 $738,304 Thornton Helton $295,980 $295,980 Thornton Helton Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Thornton Craig Dina M Ostrander Revocable Trust 65710 Banks Thornton Craig Thornton Craig Thornton Craig Thornton Craig Banks Banks Thornton Craig Banks Banks Thornton Helton Gonsenheim Irrevocable 1998 Trust 82366 84315 $206,640 $160,010 Helton Page 4of6 Board of Assessor Meeting Minutes of] December 11, 2024 continued BOARD OF EQUALIZATION DECISIONS: CONTINUED! FROM PAGE4 Name Milton Devon Kanyaruru Margaret K Collins Thomas Loren. Jr Collins Thomas Loren. Jr Morgan Paula. Jan Brady Garrett Shane Henderson Darlene. Jane Account 2024BOA 2024BOE BOE BOE BOE Banks Craig Craig Craig Craig Value Value Chairman Member Member 85346 86996 87309 88390 88403 89733 $677,590 $677,590 Thornton Craig $658,110 $658,110 Thornton Helton $103,100 $103,100 Thornton Helton $844,750 $844,750 Helton $453,700 $452,900 Thornton Banks $456,230 $456,230 Helton 86057 $399,280 $399,280 Thornton Helton Thornton Banks Thornton Craig 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 Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell SUPERIOR COURT APPEAL! RESOLUTION: Appeal Withdrawn Yes 2024 Resolved Value $295,000 Name JHJ Three, LLC. Account 8431 E&R/NOD Yes Board members were presented with the above-referenced appeal with Superior Court Appeal Resolution recommendation. Member Gary Griswell made a motion to approve the change in 2024 valuation as presented, VOLUNTARY BREACH OF COVENANT-NOTICETO TAX COMMISSIONER TO ISSUE BREACH OF Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell COVENANT PENALTY ANDI RELEASE CONSERVATION USECOVENANT Name Jones, Calvin Lamar Account 7821 #Acres 40.00 Total Penalty Amount $6,287.50 Member Lydia Rollins made ai motion to accept Voluntary Breach ofCovenant and to send Notice To Tax Commissioner Tol Issue Breach OfCovenant Penalty, and tol Release Conservation Use Covenant for the above- PERSONAL PROPERTY AUDIT RESULTS WITH 45-DAY CHANGE OF ASSESSMENT: referenced property owner, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Name Account P44362 P42870 P26975 Blue Sprig Pediatrics, Inc/DBA Florida Autism Center Blue Sprig Pediatrics, Inc/DBA Fusion Autism Center Capital Healthcare MSO, Inc/DBA Allcare Member Gary Spinks second. Board Members were presented with the audit results for the above-referenced personal property account along with the 45-Day Change of Assessment Notice. Chairman Johnny McBurrows made a motion to approve as presented, Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell PERSONALI PROPERTY AUDIT RESULIS-CLEAN REVIEW Cobb] Hospital, Inc./DBA Northwest Georgia Oncology Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Name Account P24907 Board Members were presented with the audit results for the above-referenced personal property account. Member Gary Spinks made a motion to approve as presented, Member Lydial Rollins second. Page 5of6 Board of Assessor Meeting Minutes of] December 11, 2024 continued DIGEST CHANGE REQUESISIEARNODA): REALESTATE-APPROVED 203 Abernathy Way Land Trust Baxter, Brannon & Rikkil Lynn Boyd, Tammy R. Brady, Garrett Shane Cannon, Brett & Suzy C Carranza, Diana Zaraith Durham, Thomas & Donna Fox, Erika & Eric JHJThree, LLC. Jones, Calvin Lamar Keller, Richard Lahaie Family Networking, LLC. Lamphere, Reid & Carolyn Nelson, Craig & Vincent Newman, Brandon Chase Pagliuco, Sandy & Maria Turner, William & Laquita Name Account 42373 83965 4160 88403 41209 57715 84315 74243 8431 7821 299 12595 20592 49645 33937 46910 10202 Account P44362 P42870 P26975 P26975 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 Type E&R/NOD E&R/NOD E&R/NOD E&R/NOD Year(s) 2024 2024 2024 2024 2024 2022-2024 2024 2024 2024 2024 2024 2024 2024 2024 2024 2022-2024 2024 Year(s) 2021-2024 2021-2024 2022-2024 2021 PERSONALPROPERTY- APPROVED Blue Sprig Pediatrics, Inc/DBA Florida Autism Center Blue Sprig Pediatrics, Inc/DBA Fusion Autism Center Capital Healthcare, LTD/DBA AlICare New Hope Urgent Care, LLC/DBA AlICare Name Member Gary Spinks made a motion to approve staff recommendation on the above-referenced: Digest Change Requests (E&R's & NOD's) as submitted, Member Lydia Rollins second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of December 11, 2024- - Chairman Johnny McBurrows madea a motion to adjourn, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell yplonin Secretary, Deanna Morrison Dun Page 6 of6