Elbert County board adopts hearing officer recommendations for 2025 tax appeals

The Elbert County Board of Equalization on Wednesday approved the hearing officer’s recommendations for the 2025 property tax appeals, following a summary by the board clerk and brief discussion about how referees are selected.

Kaylee Mannering, board of equalization clerk for Elbert County, told commissioners the office held 21 hearings this year covering 98 appealed accounts. "Ninety-five of those were denied," she said. "One was granted in part. We had two stipulations and two accounts were stipulated prior to scheduling a hearing."

The clerk’s summary opened the meeting and preceded a motion to "approve and adopt the hearing officer's recommendation for the 2025 Board of Equalization tax appeals." Commissioner discussion focused on the review process used by the hearing officer rather than on individual account determinations.

Commissioner questions and staff answers

Commissioner Buck asked whether the board would see comparable sales or other documentation used to determine values and said he was uncomfortable approving all determinations without that information. Lance Ingalls, who identified himself during the meeting, responded that "county commissioners absolutely have the ability to hold these hearings themselves," but that it has become common practice for counties to hire a referee to conduct the hearings and make recommendations. "If a referee is hired, then the board is willing to not only pay the referee, but to rely on the recommendations," Ingalls said. He added that it is not typical for all of the referee's underlying information to be presented to the board at the time of adoption.

Dallas, speaking as Clerk of the Board, said the county had limited options when scheduling hearing officers this year and that the person used had been selected because of that limitation. He said the selection occurred "a few months ago at least," but he did not provide the specific date of appointment in the meeting record.

Assessor's office praise and process note

Susan Murphy, Elbert County assessor, thanked staff and partners for the work on the hearings. "Kaylee stepped seamlessly into this role and immediately dove into the complexities of the county board of equalization hearing process," Murphy said, noting the assessor staff's role preparing CBOE packets and the IT team's support to move hearings online. Murphy said the transition to virtual hearings provided property owners the opportunity to present appeals remotely.

Vote and outcome

After discussion, the chair called for a second and the board approved the motion to adopt the hearing officer recommendations by voice vote. The motion carried; the meeting record shows affirmative votes and at least one recorded nay, but individual vote tallies by commissioner name were not specified in the public transcript.

Why it matters

Board of equalization decisions affect assessed values used to calculate property taxes for account holders who appealed. Commissioners' questions about access to the referee's supporting materials reflect continuing concerns about transparency and the degree to which the board relies on outside hearing officers rather than holding hearings itself.

What’s next

No individual appeals were reheard at the meeting. The assessor and clerk indicated the county will continue using hearing officers for scheduling reasons; when commissioners asked about rehearing a particular item, staff said the board retains discretion to rehear items if requested.

Adjournment

The board adjourned after approving the hearing officer recommendations and completing routine business.