Columbus holds taxpayer bill of rights hearing as residents, landlords press assessors on rising valuations and millage

Columbus, Georgia held its annual taxpayer bill of rights public hearing on June 10, where city officials and dozens of residents and property owners debated why assessed values are rising and how that interacts with the city's millage rate.

The hearing is the final public notice required by OCGA §48-5-32.1 when a jurisdiction's estimated tax digest rises; city attorney Clifton Faye opened the item and invited the chief appraiser and finance staff to explain the changes. Chief appraisal staff said the mayor's proposed millage rate is the same as last year and that the apparent tax increases for many property owners result primarily from higher assessed values, not a higher millage rate.

Why it matters: dozens of residents, investors and council members said sharp valuation increases are driving higher rents, reducing landlords' ability to maintain housing and worsening affordability for tenants. Investors and landlords said sudden three-year revaluations after a homestead or freeze expires can produce large, concentrated increases that are effectively passed to renters. Council members requested options for legislative changes and local relief as they considered the budget.

City explanation: the tax office told the council it uses the three mass-appraisal approaches required by Georgia law — market (sales), cost (replacement) and income (capitalized rent) — and selects the method(s) most supported by available data for each property type. As the chief appraiser put it: “We have to consider all 3 methods. ... We have to select the 1 that we have the best data for and that is the most appropriate methodology for that property.” The assessor’s office said income increases on rental units are one measurable driver of higher valuations where reliable income data exist.

Public testimony and council concerns: investor Jason Hilton, who said he owns about 1,300 houses, told the council his properties saw some assessments “increase by 2 to 3x” when freezes ended and that owners sometimes must choose between raising rents or cutting maintenance. “If you buy a house and I bought plenty of houses where the property taxes that they're paying were $40 or $50 ... I'm like, well, no wonder I'm paying $6,000,” Hilton said.

Several council members questioned how much the assessor can adjust methods and urged staff to bring options to the council. Councilor Lehi Davis called the dynamic “a vicious cycle” when rents, valuations and taxes feed one another; Councilor Travis Chambers asked staff to produce a plan addressing the investor/tenant dynamic and potential relief for renters. Councilor Charmaine Crabb urged persistent appeals where owners believe valuations are incorrect.

Appeals and technical detail: the tax assessor reiterated the appeal process available to property owners, explaining board of equalization review and the possibility of court review. The assessor explained that some properties are subject to a three-year homestead/appeal “freeze” (often reported as a 2‑99(c) lock in transcript remarks) so adjustments can appear concentrated when the lock expires. The assessor also described common adjustments (effective age, neighborhood factors, depreciation) and said the office is audited annually by the Georgia Department of Audits and every three years by the Department of Revenue.

Requests to the state and next steps: multiple council members urged adding items to the legislative agenda, including limits on annual assessment increases (a cap such as 12% was discussed by councilors as a state policy option) and a review of the income/cap-rate approach. The council asked the assessor for examples — high, low and mid-case properties from the investor who spoke — and scheduled a follow-up meeting and work session to examine salary savings, budget tradeoffs and possible rate adjustments tied to the adopted budget.

What officials could not or did not say: the assessor repeatedly noted that state law sets methodologies and auditing standards and that the assessor’s office has limited discretion to depart from those rules. Staff and councilors also clarified that the assessor’s office does not set millage rates; those are set separately and appear on notices prepared by the tax commissioner’s office.

Ending: council members said they will pursue a combination of local work sessions (to study budget tradeoffs and rates) and requests to the state legislature (to consider statutory caps or changes to valuation practice). The assessor encouraged residents to use the office’s public data tools and the appeals process if they believe their valuation is incorrect.