Glynn County assessors approve L6 school tax exemption for local resident who applied in early April

The Glynn County Board of Assessors voted April 10 to grant a school tax (L6) exemption to Larry Wages of Epworth Acres on St. Simons Island after staff confirmed he had applied in early April and provided required income verification.

The exemption will remove school taxes from Wages’s upcoming property tax bill. Board members said Wages appeared to have come into the tax office in a timely manner and that staff would complete processing once he provided copies of the documents discussed at the meeting.

Wages told the board he was directed by his CPA to bring a one-page Georgia net taxable form to the assessor’s office and that he had initially been told he might need several years of tax returns. “He said, I’m printing you a copy right now,” Wages said of his CPA, describing being given a single form and told it was all he needed. Wages asked the board for consideration because he had visited the tax office in March and April but had a family medical matter that delayed paperwork.

A staff member who spoke to the board clarified that Wages had come to the office in a timely manner and that the assessor’s office typically places incomplete applications into a pending file and honors the date of initial inquiry for appeal purposes. That staff member also said Wages “does qualify for the L6 exemption based on his documentation.”

Board members discussed not waiting until the next scheduled meeting to act and noted changes in state law that affect homestead and exemption deadlines. A board member referenced House Bill 92, signed by the governor on April 1, which the assessor’s office said allows a 45-day window after assessment notices are issued for some late homestead filings; the board indicated that provision could provide additional recourse for late applicants.

After brief discussion, a motion to grant Wages the L6 exemption carried on a voice vote. The chairman asked Wages to provide copies of his documentation to Liz Moore in the assessor’s office; staff said they would make copies and finish processing after the meeting.

Votes at a glance - Motion to approve minutes of the March 13, 2025, meeting: approved (voice vote; mover/second not specified in transcript). - Motion to grant L6 school tax exemption to Larry Wages (application filed in early April): approved (voice vote; mover/second not specified in transcript). - Motion to approve real and personal property corrections (consent agenda): approved (voice vote; mover/second not specified in transcript).

The board did not record individual roll-call tallies in the transcript for these motions; the meeting opening noted a quorum of four of five members was present. Staff said Wages should take his documents to Liz Moore for copying and that staff would complete the application process following the meeting.

The board then moved on to chief appraiser matters.