PAULDING COUNTY, BOARD OF TAX ASSESSORS Meeting Minutes May 7, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, May 7, 2025, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m. INVOCATION: Chief Appraiser James Stokes, Jr. PRESENT: In attendance were Chairman Johnny McBurrows, Vice-Chairman Ben Amerson, Member Gary Spinks, Member Gary Griswell, Chief Appraiser James Stokes, Jr. and Board Secretary Deanna Morrison. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of April 30, 2025, be approved as PREVIOUS presented, Vice-Chairman Ben Amerson second. MEETING: Vote For: McBurrows, Amerson, Spinks and Griswell Chief Appraiser Stokes presented the following items for the Board's consideration: NEW BUSINESS: ANNUAL NOTICE OF ASSESSMENT MAILING DATE Chief Appraiser Stokes presented board members with the possibility ofa delay in mailing the annual notice of assessment which was tentatively scheduled to be postmarked on Friday, May 23rd. The reason for the possible delay is programming for the Statewide floating homestead exemption has not been complete by appraisal software vendor and additional preparation time has been request by printing vendor due to the delay in programming. Chief Appraiser Stokes requested the board to authorize him to send assessment notice data to the printing vendor as soon as programming is completed and audited to ensure accuracy. Vice-Chairman Ben Amerson made a motion to authorize Chief Appraiser Stokes to send the annual notice of assessment data to mailing vendor as soon as programming is completed and audited, Chairman Johnny McBurrows second. Vote For: McBurrows, Amerson, Spinks and Griswell HB: 581 STATE! HOMESTEAD EXEMPTION Chief Appraiser Stokes presented board members with Notice from the Secretary of State regarding Homestead Exemption Resolution for the Paulding County Board of Education. The letter states that the Paulding County Board of Education has submitted all documentation required to be able to opt out ofO.C.G.A. $ 48-5-44.2(House Bill 581) (25-01). Vice-Chairman Ben Amerson made a motion to recognize notice sent from the Secretary of State regarding Paulding County Board of Education opting out of O.C.G.A. S 48-5-44.2(House Bill 581)(25-01), Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks and Griswell 2025 FINAL RATIO STUDIES: Chief Appraiser Stokes presented board members with following final 2025 studies for review. ALLSTUDY Median Ratio 0.3957 Mean Ratio 0.3955 Aggregate Ratio 0.3940 Median Deviation 0.0213 Coefficient of Dispersion COD 0.0538 Price Related Differential PRD 1.0038 Number of Sales 3,263 Page 1 of5 Board of Assessor Meeting Minutes of May 7, 2025 continued 2025 FINAL RATIO STUDIES: CONTINUED FROM PAGE 1 RESIDENTIAL STUDY Median Ratio 0.3958 Mean Ratio 0.3957 Aggregate Ratio 0.3943 Median Deviation 0.0212 Coefficient of Dispersion COD 0.0536 Price Related Differential PRD 1.0035 Number of Sales 3,231 RURAL! STUDY Median Ratio 0.3925 Mean Ratio 0.3928 Aggregate Ratio 0.3828 Median Deviation 0.0310 Coefficient of Dispersion COD 0.0789 Price Related Differential PRD 1.0000 Number of Sales 338 SUBDIVISION STUDY Median Ratio 0.3959 Mean Ratio 0.3960 Aggregate Ratio 0.3944 Median Deviation 0.0201 Coefficient of Dispersion COD 0.0507 Price Related Differential PRD 1.0040 Number of Sales 2,893 COMMERCIAL-INDUSTRIAL-AGRICULTURE Median Ratio 0.3873 Mean Ratio 0.3837 Aggregate Ratio 0.3826 Median Deviation 0.0271 Coefficient of Dispersion COD 0.0701 Price Related Differential PRD 1.0029 Number of Sales 32 Vice-Chairman Ben Amerson made motion to approve all final studies as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks and Griswell 2025 LAND SCHEDULES, ADJUSTMENTS AND VALUATIONS: 2025 Land Schedules, Chief Appraiser Stokes presented board members with the 2025 Land Schedules, Adjustments, and Adjustments, and Valuations for approval. The following information was presented Valuations for consideration: Due to the size of data a digital file is available upon request. Accessibility Desirability Schedule Land Tables and Urban Land Valuation Table Schedules Rural Land Valuation Base Schedule Urban Land Depth Tables Urban Land Absorption Rate Adjustments are in compliance with 560-11-10-.09 (c)(3)(ii) Acreage Break Point +24.99 for Large Tract and 24.99 or less for Small Tract Vice-Chairman Ben Amerson made a motion to approve the Land Schedules, Adjustments and Valuations as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks and Griswell Page 2 of5 Board of Assessor Meeting Minutes ofMay 7, 2025 continued 2025 IMPROVEMENT TABLES, SCHEDULES AND VALUATIONS: 2025 Improvement Chief Appraiser Stokes presented board members with the 2025 Improvement Tables, Schedules and Tables, Schedules and Valuations for approval. The following information was Valuations presented for consideration: Due to the size of data a digital file is available upon request. Improvement Tables and Residential Depreciation Table Schedules Residential Improvements Pricing Schedule Commercial Wall Height Table Commercial Extra Feature Base Building Schedule Commercial Base Schedule Commercial Area / Perimeter Table Accessory Lump Sum Accessory Base Building Schedule Neighborhood Index Table Vice-Chairman Ben Amerson made a motion to approve the Improvement Tables, Schedules and Valuations as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks and Griswell 2025 SPLIT-COUNTY AND SPLIT-DISTRICT HOMESTEAD EXEMPTIONS- APPROVED: Name Account Exemption Split-County Allen Family Irrevocable Trust 77029 L-8 Polk Blackwell, Rita 9589 S-1 Douglas Calhoun, Curtis 53347 L-8 Bartow Dodd, Brenda & Roger 81572 L-8 Parcel adjoins Account 8462. The accounts adjoin but are in different subdivisions Harper, Carol 6361 L-8 Polk Hendrix, Larry 82291 L-8 Haralson Holcomb, Eddie W Sr. 7025 L-8 Parcel adjoins Account 7020. One account is rural and the other is in a subdivision Ross Family Irrevocable Trust 11479 L-8 Cobb Varnum, Ricky A. & Doris P. 6872 L-10 Douglas Waits, Harry 25702 L-8 Polk Waters, Benjamin 82082 L-8 Haralson Chairman Johnny McBurrows made a motion to approve the above-referenced Split-County and Split-District Homestead Exemptions as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Griswell VOLUNTARY BREACH OF COVENANT-NOTICE TO TAX COMMISSIONER TO ISSUE BREACH OF COVENANT PENALTY AND RELEASE CONSERVATION USE COVENANT Name Account #Acres Total Penalty Amount Fields, Debbie & Pace, Donna 9133 31.26 $5,719.60 Member Gary Griswell made a motion to accept Voluntary Breach of Covenant and to send Notice To Tax Commissioner Tol Issue Breach Of Covenant Penalty, and to Release Conservation Use Covenant for the above- referenced property owner, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, ins and Griswell TERMINATION OF CONSERVATION USE COVENANT PER O.C.G.A S 48-5-7.4(m)(3)-INCLUDING: RELEASE OF CONSERVATION USE COVENANT Name Account #Acres Qualification for Request Gurley, June Upchurch 29321 17.48 O.C.G.A. S 48-5-7.4(n)(3) Board members were presented with Termination of Conservation Use Covenant per O.C.G.A $ 48-5-7.4(n)(3)" request. Vice-Chairman Ben Amerson made a motion to approve "Termination of Conservation Use Covenant per O.C.G.A $ 48-5-7.4(m)(3)" request, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks and Griswell Page 3 of5 Board of Assessor Meeting Minutes ofMay 7, 2025 continued 2025 FREEPORT EXEMPTION APPROVED AT 100%: Business Name Account Business Name Account Aerospace Fabrications of Ga. P7251 North Georgia Flatproofing, Inc. P18743 Apac Atlantic P18924 Northeastern Envelope Co. P31631 Argos USA, LLC. P32004 Palmer Cap Chur Equipment, Inc. P11621 C W Matthews Contracting Co. P23970 Pirate Printing, Inc. P13556 Cadillac Products, Inc. P5669 Ready Mix USA, LLC. P16522 Cindy Tartal P39123 RetailOne, LLC. P37605 Creative Metalcraft Corp. P35142 Ronchi America, LLC. P33513 ER Snell Contractor, Inc. P17994 SEC, Inc. P2191 Eric Sons, Inc. P9211 Shaq, Inc. P45795 Hatchery Planning, Inc. P47939 T&R Fixtures, LLC. P10752 Hunter Liberty Corp. P30488 Thomas Concrete of GA, Inc. P5621 Indimade Brands, LLC. P32247 Top Flight Aerostructure, Inc. P26823 Interoll Atlanta, LLC. P35046 Univar Solutions USA, Inc. P19403 Jeriel Products, LLC. P38861 W W Henry Company P5234 Martin Marietta Materials, Inc. P26778 Wayne Davis Concrete Co. P615 Metro Bag, LLC. P40527 Wayne Davis Concrete Co. P12917 Metromont, LLC. P8250 Chairman Johnny McBurrows made a motion to accept staff recommendations and approve the above-referenced Freeport Exemption applications at 100%, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks and Griswell 2025 FREEPORT EXEMPTIONS APPROVED AT LESS THAN1009:NONE Member Gary Spinks made a motion to recognize that there were no freeport exemptions approved at less than 100% presented for approval, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Griswell 2025 FREEPORT XEMPTION-DENIED Business Name Account Business Name Account Armacell, LLC. P685 L&W Fab & Machine, Inc. P1404 Eat Sleep Knit, LLC. P39257 US Electrical Services, Inc. P48977 Humbleton Industrial Sales, Inc. P3640 Member Gary Griswell made a motion to accept staff recommendations and disapprove the above-referenced Freeport Exemption applications, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Griswell EQUIPMENT AD VALOREM EXEMPTION FOR GEORGIA DEPARTMENT OF TRANSPORTATION PROJECT - O.C.G.A. S 50-17-29(e): Business Name Account C.W.I Matthews Contracting Co., Inc. P23970 Vice-Chairman Ben Amerson made a motion to accept staff recommendations and approve the above-listed Ad Valorem Exemption for equipment used on Georgia Department of Transportation Projects as described in O.C.G.A. $ 50-17-29(e), Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks and Griswell Page 4 of5 Board of Assessor Meeting Minutes of May 7, 2025 continued DIGEST CHANGE REQUESTS (E&R/NODs): REALESTATE APPROVED Name Account Type Year(s) Durham, James & Joyce 4267 E&R/NOD 2022-2024 Hylton, Franklin & Jessica 56268 E&R/NOD 2024 Mulkey, Myra D. 57804 E&R/NOD 2024 Ross, Teddy & Rosalind 45996 E&R/NOD 2024 Saint-Fleur, Mikelson & Lauren 38405 E&R/NOD 2024 Wallfred, Matthew Bennett 54313 E&R/NOD 2024 Wihr, Christian & Cherie 32113 E&R/NOD 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 Griswell second. Vote For: McBurrows, Amerson, Spinks and Griswell ADJOUI JRNMENT: Meeting of May 7, 2025 Chairman Johnny McBurrows made a motion to adjourn, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks and Griswell Voaia Vlonins Secretary, Deanna Morrison Page 5 of5