PAULDING COUNTY BOARD OFTAX ASSESSORS Meeting Minutes May 14, 2025 CALL TO ORDER: The Paulding County Board ofTax Assessors held its regular meeting on Wednesday, May 14, 2025, at the Watson Government Complex, Room 3082, Dallas, Georgia. Chairman Johnny McBurrows called the meeting to order at 10:00 a.m. INVOCATION: Member Gary Spinks PRESENT: 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. MINUTES OF THE Chairman Johnny McBurrows moved the minutes of May 7, 2025, be approved as PREVIOUS presented, Member Lydia Rollins second. MEETING: Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Chief Appraiser Stokes presented the following items for the Board's consideration: GENERAL CORRESPONDENCE TO THE BOARD: Personal Property Audit Personal Property Audit Survey will be mailed to owners recently audited by Traylor Survey Business Services. NEW BUSINESS: SUPERIOR COURT APPEAL-FINAL ORDER Appeal 2024 Name Account E&R/NOD Withdrawn Resolved Value Leeman, Cheri 60203 No No $426,040 Board members were presented with the above-referenced Superior Court Appeal Order Dismissing Petition for Review. Member Lydia Rollins made a motion to recognize the order dismissing petition for review as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell NOTICE OF INTENT TO ASSESS PENALTY FOR BREACH OF CONSERVATION USE COVENANT: Seller Buyer Account Total Penalty Amount Lee, Stacy G. Schwitzer, Debra 13219 $10,4833.83 Roberts, Shelby Roberts, Shelby, Nicholas Coleman & Crystal Knight 14429 $12,670.89 Member Gary Spinks made a motion to send Notice of Intent to Assess Penalty for Breach of Conservation Covenant for the above-referenced property owner, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell POLICY AMENDMENT FOR CONSIDERATION: Chief Appraiser Stokes presented board members with the following policy for consideration: Amend Policy Titled-Appraisal -Construction in Progress Member Lydia Rollins made a motion to approve and adopt amended policy as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 1 of 10 Board of Assessor Meeting Minutes ofl May 14, 2025 continued DENIED HOMESTEAD EXEMPTION APPLICATIONS FOR 2024: Name Reason for Denial Boddapati, Sai Krishna Failed to Provide Proof of Residency Brown, Camina Receiving Homestead in Another County Caine, Christian Applicant Is Not an Owner of The Property Cantrell, Linda Applicant Is Not an Owner ofThe Property Ciran, Ronald Failed to Provide Proof of Residency Davids, Kassidy Failed to Provide Proof of Residency Denson, Frances Applicants Name Does Not Match the Property Record Garcia-Lopez, Dany Failed to Provide Proof of Residency Gay, Wendell Applicant Is Not an Owner of The Property Gorokhov, Mikhail Failed to Provide Proof Of Residency / Receiving Homestead In Another County Henderson, April Applicants Name Does Not Match the Property Record Johnson, James Failed to Provide Proof of Residency Kajjayam, Venkata Receiving Homestead in Another State or County Lawrence, Patricia Applicant Is Not an Owner of The Property Milburn, Craig Applicant Is Deceased Ngwanyia, Valentine Failed to Provide Proof of Residency Norton, Michael Applicant Is Not an Owner of The Property Van, Vu Receiving Homestead in Another County Watkins, John Receiving Homestead in Cobb County Woods, Cody Applicant Is Not an Owner of The Property Chairman Johnny McBurrows made a motion to disapprove the Homestead Exemption Applications for the reason submitted, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2024NEW AND RENEWAL DISAPPROVALS AND REFUND THE COVENANT FILING FEE: Owner Account Reason for Denial Elysian Fields Group, LLC. 90824 Taxes not Paid Member Lydia Rollins made a motion to approve staff recommendation for the above-referenced covenant and refund the filing fee for the denied conservation use covenants, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Rollins, Spinks and Griswell UPDATE. APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): Owner Account Reason for Change Appeal Year Alto. Asset Company 1 Llc 39530 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 2697 2025 Tax Return Filed 2024 Alto. Asset Company 1 Llc 18753 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 31325 2025 Tax Return Filed 2024 Alto. Asset Company 1 Llc 47566 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 30641 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 42362 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 53571 2025 Tax Return Filed 2024 Alto. Asset Company 1 Llc 51393 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 7954 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 41921 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 79517 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 62158 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 42947 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 32941 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 59884 2025 Tax Return Filed 2024 Alto Asset Company 1 Llc 33466 2025 Tax Return Filed 2024 Alto Asset Company 21 Llc 34317 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 18597 2025 Tax Return Filed 2024 Alto Asset Company 2Llc 40964 2025 Tax Return Filed 2024 Alto Asset Company 21 Llc 64960 2025 Tax Return Filed 2024 Alto Asset Company 21 Llc 64961 2025 Tax Return Filed 2024 Alto Asset Company 21 Llc 64963 2025 Tax Return Filed 2024 Alto Asset Company 21 Llc 64968 2025 Tax Return Filed 2024 Alto Asset Company 2Llc 64985 2025 Tax Return Filed 2024 Alto Asset Company 2Llc 64986 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 64964 2025 Tax Return Filed 2024 Page 2 of 10 Board of Assessor Meeting Minutes ofMay 14, 2025 continued UPDATE APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE 2 Owner Account Reason for Change Appeal Year Alto Asset Company 2 Llc 64981 2025 Tax Return Filed 2024 Alto. Asset Company 2 Llc 64983 2025 Tax Return Filed 2024 Alto. Asset Company 2 Llc 64984 2025 Tax Return Filed 2024 Alto. Asset Company 21 Llc 64992 2025 Tax Return Filed 2024 Alto. Asset Company 21 Llc 31630 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 50006 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 80399 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 34638 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 37240 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 10289 2025 Tax Return Filed 2024 Alto. Asset Company 2 Llc 25058 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 67131 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 55506 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 35590 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 50440 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 39222 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 20227 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 35348 2025 Tax Return Filed 2024 Alto Asset Company 2 Llc 33855 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 6041 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 44937 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 44985 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 53989 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 42175 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 65426 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 64994 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 63358 2025 Tax Return Filed 2024 Alto. Asset Company 3 Llc 29589 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 29041 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 59526 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 20034 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 1904 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 35389 2025 Tax Return Filed 2024 Alto. Asset Company 3 Llc 29973 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 32950 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 44612 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 68523 2025 Tax Return Filed 2024 Alto Asset Company 3 Llc 32530 2025 Tax Return Filed 2024 Alto Asset Company 4 Llc 64969 2025 Tax Return Filed 2024 Alto Asset Company 4 Llc 64988 2025 Tax Return Filed 2024 Alto Asset Company 4 Llc 41358 2025 Tax Return Filed 2024 Alto Asset Company 5Llc 35060 2025 Tax Return Filed 2024 Alto Asset Company 5 Llc 73648 2025 Tax Return Filed 2024 Alto Asset Company 5 Llc 12785 2025 Tax Return Filed 2024 Alto Asset Company 51 Llc 54374 2025 Tax Return Filed 2023 Alto Asset Company 5 Llc 33074 2025 Tax Return Filed 2024 Alto Asset Company 5 Llc 37104 2025 Tax Return Filed 2024 Alto Asset Company 5 Llc 39308 2025 Tax Return Filed 2024 Alto Asset Company 5Llc 35259 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 29570 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 17930 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 12137 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 39208 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 42035 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 28710 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 33682 2025 Tax Return Filed 2024 Amnl Asset Company 1 Llc 32523 2025 Tax Return Filed 2024 Amnl Asset Company 2 Llc 63332 2025 Tax Return Filed 2023 Baf3 Llc 47282 2025 Tax Return Filed 2024 Baf3 Llc 40388 2025 Tax Return Filed 2024 Baf4) Llc 60549 2025 Tax Return Filed 2024 Baf Assets 2 Llc 27708 2025 Tax Return Filed 2024 Baf Assets 2 Llc 34673 2025 Tax Return Filed 2024 Baf Assets 21 Llc 56512 2025 Tax Return Filed 2024 Baf Assets 21 Llc 53939 2025 Tax Return Filed 2024 Baf Assets 2Llc 33774 2025 Tax Return Filed 2024 Baf Assets 2 Llc 55457 2025 Tax Return Filed 2024 Page 3 of 10 Board of Assessor Meeting Minutes ofMay 14, 2025 continued UPDATE APPEAL DECISION PUI RSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE3 Owner Account Reason for Change Appeal Year Baf Assets 21 Llc 40469 2025 Tax Return Filed 2024 Baf Assets 21 Llc 56103 2025 Tax Return Filed 2024 Baf Assets 2 Llc 63306 2025 Tax Return Filed 2024 Baf Assets 2 Llc 29665 2025 Tax Return Filed 2024 Baf Assets 2 Llc 59481 2025 Tax Return Filed 2024 Baf Assets 21 Llc 31169 2025 Tax Return Filed 2024 Baf Assets 21 Llc 20136 2025 Tax Return Filed 2024 Baf Assets 21 Llc 29554 2025 Tax Return Filed 2024 Baf Assets 21 Llc 3770 2025 Tax Return Filed 2024 Baf Assets 21 Llc 67459 2025 Tax Return Filed 2024 Baf Assets 21 Llc 18188 2025 Tax Return Filed 2024 Baf Assets 3 Llc 40123 2025 Tax Return Filed 2024 Baf Assets 3 Llc 68350 2025 Tax Return Filed 2024 Baf Assets 31 Llc 60271 2025 Tax Return Filed 2024 Baf Assets 3 Llc 29066 2025 Tax Return Filed 2024 Baf Assets 3 Llc 9637 2025 Tax Return Filed 2024 Baf Assets 3 Llc 74672 2025 Tax Return Filed 2024 Baf Assets 3 Llc 4222 2025 Tax Return Filed 2024 Baf Assets 3Llc 46986 2025 Tax Return Filed 2024 Baf Assets 3 Llc 52242 2025 Tax Return Filed 2024 Baf Assets 3 Llc 46929 2025 Tax Return Filed 2024 Baf Assets 3 Llc 47320 2025 Tax Return Filed 2024 Baf Assets 31 Llc 44520 2025 Tax Return Filed 2024 Baf Assets 3 Llc 14783 2025 Tax Return Filed 2024 Baf Assets 3 Llc 44955 2025 Tax Return Filed 2024 Baf Assets 31 Llc 50024 2025 Tax Return Filed 2024 Baf Assets 31 Llc 53969 2025 Tax Return Filed 2024 Baf Assets 31 Llc 55418 2025 Tax Return Filed 2024 Baf Assets 3 Llc 57632 2025 Tax Return Filed 2024 Baf Assets 3 Llc 66014 2025 Tax Return Filed 2024 Baf Assets 3 Llc 38276 2025 Tax Return Filed 2024 Baf Assets 3 Llc 40381 2025 Tax Return Filed 2024 Baf Assets 3 Llc 52576 2025 Tax Return Filed 2024 Baf Assets 3 Llc 59218 2025 Tax Return Filed 2024 Baf Assets 3 Llc 68901 2025 Tax Return Filed 2024 Baf Assets 3 Llc 42741 2025 Tax Return Filed 2024 Baf Assets 3 Llc 25219 2025 Tax Return Filed 2024 Baf Assets 3 Llc 29713 2025 Tax Return Filed 2024 Baf Assets 3 Llc 31848 2025 Tax Return Filed 2024 Baf Assets 3 Llc 31192 2025 Tax Return Filed 2024 Baf Assets 31 Llc 52973 2025 Tax Return Filed 2024 Baf Assets 31 Llc 46540 2025 Tax Return Filed 2024 Baf Assets 3 Llc 11944 2025 Tax Return Filed 2024 Baf Assets 31 Llc 20005 2025 Tax Return Filed 2024 Baf Assets 31 Llc 50420 2025 Tax Return Filed 2024 Baf Assets 31 Llc 53110 2025 Tax Return Filed 2024 Baf Assets 31 Llc 51457 2025 Tax Return Filed 2024 Baf Assets 31 Llc 28862 2025 Tax Return Filed 2024 Baf Assets 31 Llc 28859 2025 Tax Return Filed 2024 Baf Assets 3 Llc 42025 2025 Tax Return Filed 2024 Baf Assets 31 Llc 28608 2025 Tax Return Filed 2024 Baf Assets 31 Llc 40085 2025 Tax Return Filed 2024 Baf Assets 31 Llc 72417 2025 Tax Return Filed 2024 Baf Assets 31 Llc 38512 2025 Tax Return Filed 2024 Baf Assets 4 Llc 28510 2025 Tax Return Filed 2024 Baf Assets 41 Llc 64571 2025 Tax Return Filed 2024 Baf Assets 41 Llc 68882 2025 Tax Return Filed 2024 Baf Assets 4 Llc 40398 2025 Tax Return Filed 2023 Baf Assets 4 Llc 2876 2025 Tax Return Filed 2024 Baf Assets 4 Llc 29486 2025 Tax Return Filed 2024 Baf Assets 4 Llc 31121 2025 Tax Return Filed 2023 Baf Assets 4 Llc 32534 2025 Tax Return Filed 2024 Baf Assets 4 Llc 39884 2025 Tax Return Filed 2024 Baf Assets 4 Llc 32956 2025 Tax Return Filed 2024 Baf Assets 5 Llc 72418 2025 Tax Return Filed 2024 Baf Assets 51 Llc 63316 2025 Tax Return Filed 2023 Baf Assets 51 Llc 25024 2025 Tax Return Filed 2024 Page 4 of 10 Board of Assessor Meeting Minutes ofMay 14, 2025 continued UPDATE APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE 4 Owner Account Reason for Change Appeal Year Baf Assets 5 Llc 37071 2025 Tax Return Filed 2023 Baf Assets 51 Llc 20501 2025 Tax Return Filed 2023 Baf Assets 5 Llc 34376 2025 Tax Return Filed 2024 Baf Assets 5 Llc 51095 2025 Tax Return Filed 2024 Baf Assets 5 Llc 32485 2025 Tax Return Filed 2024 Baf Assets 6 Llc 77925 2025 Tax Return Filed 2024 Baf Assets 61 Llc 18540 2025 Tax Return Filed 2024 Baf Assets 6 Llc 12147 2025 Tax Return Filed 2024 Baf Assets 6 Llc 29024 2025 Tax Return Filed 2024 Baf Assets 6 Llc 31434 2025 Tax Return Filed 2024 Baf Assets 21 Llc 20015 2025 Tax Return Filed 2024 Baf Assets 6 Llc 19999 2025 Tax Return Filed 2024 Btr Scattered Site Owner 21 Llc 35312 2025 Tax Return Filed 2023 Btr Scattered Site Owner 21 Llc 44900 2025 Tax Return Filed 2024 Btr Scattered Site Owner 21 Llc 25581 2025 Tax Return Filed 2023 Btr Scattered Site Owner 21 Llc 49719 2025 Tax Return Filed 2023 Btr Scattered Site Owner 21 Llc 49696 2025 Tax Return Filed 2023 Btr Scattered Site Owner 21 Llc 65246 2025 Tax Return Filed 2024 Btr Scattered Site Owner 21 Llc 38366 2025 Tax Return Filed 2024 Btr Scattered Site Owner 21 Llc 40372 2025 Tax Return Filed 2023 Btr Scattered Site Owner 21 Llc 46520 2025 Tax Return Filed 2024 Btr Scattered Site Owner 2 Llc 55518 2025 Tax Return Filed 2024 Btr Scattered Site Owner Llc 59521 2025 Tax Return Filed 2024 Btr Scattered Site Owner Llc 49500 2025 Tax Return Filed 2023 Cbar Asset Company Llc 28553 2025 Tax Return Filed 2023 Cbar Asset Company Llc 52208 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 20268 2025 Tax Return Filed 2023 Cpi Amherst Sfr Program li Owner Llc 79630 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 76939 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 80858 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 41078 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 3837 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 64957 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 65253 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 68983 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 47478 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 30356 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 45130 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program li Owner Llc 42041 2025 Tax Return Filed 2023 Cpi Amherst Sfr Program li Owner Llc 32462 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 57571 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 42324 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 1226 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 19850 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 19914 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 58569 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 67637 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 50663 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 56491 2025 Tax Return Filed 2024 Baf Assets 61 Llc 25633 2025 Tax Return Filed 2024 Cpi Amherst Sfr Program Owner Llc 29469 2025 Tax Return Filed 2024 Cpi/Amherst Sfr Program Owner Llc 54172 2025 Tax Return Filed 2024 Cpi/Amherst Sfr Program Owner Llc 41403 2025 Tax Return Filed 2024 Jeff I Llc 17929 2025 Tax Return Filed 2024 Lamco Asset Company 1 Llc 57627 2025 Tax Return Filed 2024 Mermaid Borrower Llc 72843 2025 Tax Return Filed 2024 Montpelier Assets Llc 18481 2025 Tax Return Filed 2024 Montpelier Assets Llc 32725 2025 Tax Return Filed 2024 Montpelier Assets Llc 68846 2025 Tax Return Filed 2024 Montpelier Assets Llc 44494 2025 Tax Return Filed 2024 Montpelier Assets Llc 65077 2025 Tax Return Filed 2024 Montpelier Assets Llc 65065 2025 Tax Return Filed 2024 Montpelier Assets Llc 64970 2025 Tax Return Filed 2024 Montpelier Assets Llc 64978 2025 Tax Return Filed 2024 Montpelier Assets Llc 64989 2025 Tax Return Filed 2024 Montpelier Assets Llc 64987 2025 Tax Return Filed 2024 Montpelier Assets Llc 64965 2025 Tax Return Filed 2024 Page 5 of 10 Board of Assessor Meeting Minutes of May 14, 2025 continued UPDATE APPEAL DECISION PUI RSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE 5 Owner Account Reason for Change Appeal Year Montpelier Assets Llc 64966 2025 Tax Return Filed 2024 Montpelier Assets Llc 64982 2025 Tax Return Filed 2024 Montpelier Assets Llc 4112 2025 Tax Return Filed 2024 Montpelier Assets Llc 67553 2025 Tax Return Filed 2024 Montpelier Assets Llc 53773 2025 Tax Return Filed 2024 Montpelier Assets Llc 17977 2025 Tax Return Filed 2024 Montpelier Assets Llc 70810 2025 Tax Return Filed 2024 Montpelier Assets Llc 39051 2025 Tax Return Filed 2024 Montpelier Assets Llc 34437 2025 Tax Return Filed 2024 Montpelier Assets Llc 28752 2025 Tax Return Filed 2024 Montpelier Assets Llc 20228 2025 Tax Return Filed 2024 Montpelier Assets Llc 35373 2025 Tax Return Filed 2024 Montpelier Assets Llc 29960 2025 Tax Return Filed 2024 Montpelier Assets Llc 25378 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 43160 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 31092 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 80041 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 58882 2025 Tax Return Filed 2024 Rhl Partners Ownerco Llc 42683 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 56838 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 58256 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 49342 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 56513 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 56530 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 19885 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 12674 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 59366 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 59344 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 44519 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 56279 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64946 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 65063 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64972 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64971 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64979 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64967 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64990 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 72203 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 57131 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 54683 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 46753 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 14215 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 56151 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 38321 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 38267 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 51418 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 51387 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 59203 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 76034 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 37237 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 47396 2025 Tax Return Filed 2024 Rhl Partners Ownerco Llc 30314 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 37226 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 10963 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 59501 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 28959 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 64434 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 31943 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 12022 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 17877 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 32853 2025 Tax Return Filed 2024 Rhl Partners Ownerco Llc 41029 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 37109 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 50360 2025 Tax Return Filed 2024 Rhl Partners Ownerco Llc 32552 2025 Tax Return Filed 2024 Rhl Partners Ownerco Llc 28836 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 36364 2025 Tax Return Filed 2024 Page 6 of 10 Board of Assessor Meeting Minutes of May 14, 2025 continued UPDATE APPEAL DECISION PURSUANT O.C.G.A. 48-5-299(c): CONTINUED FROM PAGE 6 Owner Account Reason for Change Appeal Year Rh Partners Ownerco Llc 27876 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 49461 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 18179 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 18185 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 18192 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 35418 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 41400 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 41388 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 57719 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 33834 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 30137 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 30147 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 28505 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 37035 2025 Tax Return Filed 2024 Rh Partners Ownerco Llc 32515 2025 Tax Return Filed 2024 SfrJv 1 2020 1 Borrower Llc 29522 2025 Tax Return Filed 2024 Sram Pack ICLIc 79474 2025 Tax Return Filed 2023 Sram Pack ICLIc 33506 2025 Tax Return Filed 2023 Srmz 21 Llc 64962 2025 Tax Return Filed 2024 Srmz 21 Llc 64993 2025 Tax Return Filed 2024 Srmz 21 Llc 64973 2025 Tax Return Filed 2024 Sunbelt Investors Asset Company Llc 54674 2025 Tax Return Filed 2024 Sunbelt Investors Asset Company Llc 38415 2025 Tax Return Filed 2024 Vm Master Issuer Llc 30110 2025 Tax Return Filed 2023 Member Gary Griswell made a motion to authorize changes to above-referenced Board of Equalization decision for reasons submitted, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 EXEMPT PROPERTY DIGEST: Due to the size of data a digital file is available upon request. Chief Appraiser Stokes presented board members with the 2025 Exempt Property Digest for consideration. Member Gary Spinks made a motion to approve as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 REAL PROPERTYTAXI RETURNS Due to the size of data a digital file is available upon request. Chief Appraiser Stokes presented board members with the 2025 Real Property Tax Returns for review. Vice-Chairman Ben Amerson made a motion to approve returns as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 DIGEST GIS DATA FILES Due to the size of data a digital file is available upon request Chief Appraiser Stokes presented board members with the 2025 Digest GIS Data Files for review. Member Lydia Rollins made a motion to approve and distribute the 2025 Digest GIS Data Files as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 DIGEST GIS PDF MAPS Due to the size of data a digital file is available upon request Chief Appraiser Stokes presented board members with the 2025 Digest GIS PDF Maps for review. Member Lydia Rollins made a motion to approve and distribute the 2025 Digest GIS PDF Maps as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 7 of1 10 Board of Assessor Meeting Minutes ofMay 14, 2025 continued 2025) PRE-DIGEST CONSOLIDATION REPORT Due to the size of data a digital file is available upon request Chief Appraiser Stokes presented board members with the 2025 Final Digest Consolidation Report for review. Chairman Johnny McBurrows made a motion to approve the pre-consolidation report, setting the final 2025 valuations as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 EQUALIZED SALES RATIO: Digest Class Assessed Value Ratio Projected FMV Residential $9,247,338,714 0.3958 $23,363,665,270 Agriculture $113,382,450 0.3873 $292,750,968 Commercial $851,908,583 0.3873 $2,199,609,045 Industrial $130,951,141 0.3873 $338,112,938 $10,343,580,888 0.3949 $26,194,138,222 Member Gary Griswell made motion to approve the Equalized Sales Ratio as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 OVERALL LEVEL OF ASSESSMENT: OVERALL AVERAGE LEVEL OF ASSESSMENT Digest Class Assessed Value Ratio Projected FMV Residential $9,247,338,714 0.3958 $23,363,665,270 Agriculture $113,382,450 0.3873 $292,750,968 Commercial $851,908,583 0.3873 $2,1 199,609,045 Industrial $130,951,141 0.3873 $338,112,938 Public Utilities $188,244,466 0.4000 $470,611,165 $10,531,825,354 0.3950 $26,664,749,387 Member Lydia Rollins made motion to approve the Overall Level of Assessment as presented, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 NEW CONSTRUCTION TOTALS: Chief Appraiser Stokes presented board members with following 2025 New Construction Totals for review. COUNTY(ALL) Totals 100% 40% % of Total Agriculture $3,311,670 $1,324,668 1% Residential $609,847,740 $243,939,096 95% Commercial $19,056,930 $7,622,772 3% Industrial $10,937,452 $4,374,981 2% Forest Land $0 $0 0% CUV $1,209,100 $483,640 0% Totals $644,362,892 $257,745,157 CITY OF DALLAS Totals 100% 40% Agriculture $0 $0 Residential $36,857,220 $14,742,888 Commercial $984,600 $393,840 Industrial $9,625,040 $3,850,016 Forest Land $0 $0 CUV $0 $0 Totals $47,466,860 $18,986,744 Page 8 of10 Board of Assessor Meeting Minutes of May 14, 2025 continued 2025 NEW CONSTRUCTION TOTALS: CONTINUED FROM PAGE 8 CITY OF HIRAM Totals 100% 40% Agriculture $0 $0 Residential $732,030 $292,812 Commercial $4,718,180 $1,887,272 Industrial $0 $0 Forest Land $0 $0 CUV $0 $0 Totals $5,450,210 $2,180,084 CITY OF BRASWELL Totals 100% 40% Agriculture $42,600 $17,040 Residential $1,036,810 $414,724 Commercial $0 $0 Industrial $0 $0 Forest Land $0 $0 CUV $0 $0 Totals $1,079,4102,893 $431,764 CITY OF DALLSTAD #1 Totals 100% 40% Agriculture $0 $0 Residential $68,400 $27,360 Commercial $1,015,090 $406,036 Industrial $0 $0 Forest Land $0 $0 CUV $0 $0 Totals $1,083,490 $433,396 TOTAL VALUES Count Totals 2024 2025 Change Land 1,530 2,059 35% Accessory 3,243 3,730 15% Residential 1,341 1,478 10% Non-Residential 21 31 48% Total Value $567,522,264 $644,362,892 14% Member Lydia Rollins made motion to approve all New Construction Total as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 ESTIMATED ROLLBACK MILLAGE RATE FOR MAINTENANCE AND OPERATIONS Chief Appraiser Stokes presented board members with the 2025 Estimated Rollback Millage Rate for maintenance and Operations: Paulding County Board of Education-Millage Rate Rollback -N/A Paulding County Board of Commisioner-Millage Rate of 4.51 mil City ofI Dallas-Millage Rate of7.5 mil City of Hiram- Full Roll back to declare no property tax-Millage Rate of3.24 mil City of Braswell-Millage rate-5 mil Chairman Johnny McBurrows made a motion a motion to recognize 2025 Estimated Rollback Millage Rates as presented, Vice-Chairman Ben Amerson second Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell Page 9 of 10 Board of Assessor Meeting Minutes ofl May 14, 2025 continued 2025 REALI PROPERTY ASSESSMENT NOTICE LISTING Due to the size of data a digital file is available upon request. Chief Appraiser Stokes presented board members with the 2025 Real Property Assessment Notice Listing for review. Member Lydia Rollins made a motion to approve the 2025 Real Property Assessment Notice Listing as presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 PERSONAL PROPERTY ASSESSMENT NOTICE LISTING Due to the size of data a digital file is available upon request. Chief Appraiser Stokes presented board members with the 2025 Personal Property Assessment Notice Listing for review. Member Gary Spinks made a motion to approve the 2025 Personal Property Assessment Notice Listing as presented, Vice-Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 ANNUALI NOTICE OF ASSESSMENT Chief Appraiser Stokes requested to mail the 2025 Annual Notice of Assessment on May 30, 2025. Member Lydia Rollins made a motion to approve the 2025 Annual Notice of Assessment be mailed on May 30, 2025, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 COVENANTAPPROVAL LETTERS Chief Appraiser Stokes requested to mail the 2025 Covenant Approval Letters on May 30, 2025. Chairman Johnny McBurrows made a motion to approve the 2025 Covenant Approval Letters be mailed on May 30, 2025, Member Gary Griswell second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell MOTOR VEHICLE APPEAL: Owner Vehicle Year- Make Model State Returned BOA Reviewed Valuation Valuation Valuation Shaw, Ronald 2014-GMC-Sierra K1500 Denali $17,075 $8,900 $9,602 Chairman Johnny McBurrows made a motion to approve staff recommended value, Member Gary Griswell second Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell 2025 PUBLIC NOTICE FOR 2025 ANNUAL NOTICE OF ASSESSMENT: Chief Appraiser James Stokes presented board members with the Public Notice concerning 2025 Annual Notice of Assessment will run in the Dallas New Era, posted on the Paulding.gov website, and the Qpublic Website starting the week of. June 2, 2025 through the week of July 7, 2025. The. Annual Notice of Assessment were mailed on May 30, 2025. The notice informs property owners ofthe current fair market value as calculated by the Board of Tax. Assessors and the appraisal staff as well as provides the property owner the assessed value (40 percent of thej fair market value) of their property (O.C.G.A. 48-5-7). The. Ammual Notice ofAssessment also includes estimated taxes based on the previous year's millage rate and the current year's value. The actual tax bill will be calculated on the millage rates set by the Board ofCommissioners and the Board of Education for 2025. Millage rates are usually decided between July and August. Because this is only an estimate of tax, the actual tax bill may be more or less than the estimate. lfyou disagree with information onj your notice, you must) file a written appeal with the Board of Assessor's no later than Monday, July 14, 2025 Member Lydia Rollins made a motion to approve the Public Notice for 2025 Annual Notice of Assessment being ran in the Dallas New Era for dates presented, Member Gary Spinks second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell ADJOURNMENT: Meeting of May 14, 2025 Chairman Johnny McBurrows made a motion to adjourn, Vice- Chairman Ben Amerson second. Vote For: McBurrows, Amerson, Spinks, Rollins and Griswell DOALLOL yllomink Secretary, Deanna Morrison Page 10 of 10