Commissioners approve request for Department of Revenue performance review of tax assessors after public concerns

The Baldwin County Board of Commissioners voted 3-2 to ask the Georgia Department of Revenue to conduct a performance review of the Baldwin County Board of Tax Assessors, following public comments alleging errors, late tax digests and software problems.

The measure, Resolution R2025-5, drew multiple public speakers and an exchange among commissioners about whether local corrective steps had been tried and whether a state review was appropriate. The resolution passed after debate by a 3-2 vote.

Why it matters: Citizens and commissioners said repeated late tax digests and a rising number of appeals have tangible effects: late tax bills, interest costs for county borrowing and concern among property owners about large assessment increases. The request for a Department of Revenue review would bring a state-level audit of assessors’ operations and processes.

Public comments and evidence presented: Several residents urged the board to approve the review. A public commenter who works in real estate described receiving emails beginning in October that raised concerns about assessor office practices and cited examples of senior citizens losing a tax freeze. Pam Peacock described a large jump in her assessment and said comparables used by the assessors included short-term-rental purchases; she said she was told by the chief appraiser that the county’s 2024 digest was “getting the tax digest where it should be.”

Chairman Andrew Strickland read a letter from Tax Commissioner Kathy Freeman Settle dated Jan. 30, 2025, asking the commissioners to readdress the resolution and noting previous meetings between the board of assessors and the commission in which assessors had threatened resignation if a review proceeded. Strickland and other commissioners also discussed a corrective action report dated Feb. 11, 2025, prepared after a meeting with ACCG moderators and assessors; commissioners said parts of that report contained action items they wanted the assessor’s office to have time to implement.

Commissioner views: Commissioners split over process and timing. Some commissioners said local steps — monthly progress reports and a joint work session including the assessor, tax commissioner and county staff — should be tried first; others said years of late digests and thousands of appeals required an independent baseline review. Commissioner Lou, who had abstained at the prior meeting while she sought legal advice, described consulting county law experts and said she ultimately felt there was no legal conflict with her participating in the vote.

Statutory and technical points: Commissioners discussed software migrations and operations. The board referenced a deadline in state law that requires county boards of tax assessors to complete annual assessment revisions by July 15 (OCGA 48-5-302). Commissioners and staff described the county’s move from a legacy system (referred to in the report as “WinGap”) to a countywide Tyler system and described training gaps and staffing issues that have slowed digest completion in recent years.

Vote and next steps: The motion to request a Department of Revenue performance review passed 3-2. The board did not adopt personnel actions at the meeting; commissioners said the intent of the review is to get an independent assessment of causes and corrective steps. Several commissioners said they would make information from the Feb. 11 ACCG report available to the public; staff said a monthly progress report had been received the prior Friday but that a full public distribution could occur before further action.

Context and follow-up: Commissioners framed the review as fact-finding rather than a disciplinary action. If the Department of Revenue conducts a performance review, its findings and any recommendations would be a public record and could lead to further action by the board.