Commissioners review tax‑relief option and hazard‑mitigation buyouts after 2024 declared disasters

County attorney Jeff Akins and Emergency Management Director Corey Kemp briefed the Bulloch County Board of Commissioners on two related post‑disaster tools: (1) the temporary ad‑valorem tax relief authorized by OCGA 48‑5‑33 for parcels that sustained major damage or were destroyed in a federally declared disaster year, and (2) FEMA/GEMA hazard‑mitigation acquisition grants that buy out repeatedly flooded homes and convert the land to permanent open space.

Tax‑relief overview and staff recommendation

Akins summarized OCGA 48‑5‑33, enacted as House Bill 311 (2023), which allows governing authorities whose jurisdiction lies within a federally declared disaster area to adopt a resolution providing temporary property‑tax relief for the tax year in which the disaster occurred. The statute requires the local emergency management director to identify buildings that qualify as “major damage” or “destroyed” and requires the tax commissioner to aggregate eligible parcel data for governing authorities.

Akins and staff said the relief is optional for the county; it can be granted either by reducing the county millage rate for eligible parcels or by issuing a fixed dollar refund. Staff recommended a millage‑rate reduction as the more administrable option, noting flat dollar refunds can be problematic if one eligible parcel’s tax liability is lower than the chosen fixed amount. County staff proposed conservative illustrative reductions (staff discussed 2‑mill and 4‑mill examples) so that refunded amounts would align to the months when properties were actually damaged.

Staff provided an initial tally of eligible parcels and a preliminary refund estimate: after screening roughly 400 inspected properties, staff identified about 36 eligible tax parcels (excluding some mobile homes that are assessed as personal property rather than real property) and estimated a total refund exposure in this first pass of approximately $6,940.69. Staff cautioned those numbers are preliminary, and noted some homeowners have not yet paid their 2024 taxes (those cases would be handled by credit rather than refund, per statute and tax practice).

Hazard‑mitigation buyouts and FEMA/GEMA grants

Corey Kemp described the FEMA hazard‑mitigation acquisition process (GEMA is the state applicant and counties typically act as subapplicants). Kemp said the grants fund demolition, environmental testing, title transfer, demolition and site restoration; projects must be cost‑effective under FEMA rules or fall into automatic categories (for example, pre‑disaster market values under a statutory threshold for properties located in Special Flood Hazard Areas).

Kemp walked the board through an illustrative example: a home with a pre‑storm fair market value of $200,000 could generate an acquisition package with total project costs (appraisal, closing costs, demolition, site work) of about $227,500; FEMA/GEMA would reimburse roughly 85 percent, leaving a 15 percent share (about $34,125 in the example). The county may decide whether the homeowner or the county will cover that 15 percent; Kemp said homeowners may also choose to accept the 15 percent reduction from their settlement instead of the county paying it on their behalf. Any mortgage or lien is paid from the acquisition proceeds before a homeowner receives net proceeds.

Kemp also said he had filed a preliminary notice of intent and that GEMA currently had a significant allocation of mitigation funds available. He asked the board for permission to proceed with applications; the board voted unanimously to allow staff to apply for hazard‑mitigation grants on behalf of eligible homeowners.

Other recovery funding noted at the meeting

County staff announced receipt of an expedited GEMA check for $5,921,250.50 to support storm recovery work; staff said additional reimbursements for storm repairs remain under documentation and review with FEMA and GEMA.

What the board did and next steps

• Did: Authorized staff to prepare and submit hazard‑mitigation acquisition applications and to continue assessing eligible parcels for temporary tax relief under OCGA 48‑5‑33.

• Did not: Adopt a specific tax‑relief resolution at the meeting. Commissioners were presented with options and preliminary costings and were told staff would return with a draft resolution and precise cost estimates if the board chooses to proceed.

Staff follow‑up requested: staff will finalize the damage list, confirm which damaged mobile homes qualify as real property for tax‑relief purposes, return with a draft resolution if the board requests one, and prepare mitigation grant applications for discrete neighborhoods or parcels willing to participate.