Ron Glisson, identified at the meeting as the county’s chief appraiser, told the Glynn County Board of Assessors on Dec. 18 that the City of Brunswick’s HOME Act homestead exemption will require changes to county processing and a city-led application intake.

Glisson said the city will accept applications at city hall and deliver applicant information to the assessors’ office on or before April 11, after which the board will review approvals and denials. "The city of Brunswick is gonna take the applications," Glisson said, "and then there they will get the information to us on or before April 11." He emphasized that final approval or denial of homestead status rests with this board.

Staff told the board they are working with the city and with their software vendor to avoid gaps in processing. Glisson said the vendor has proposed a software update with an estimated cost of about $8,000 and that staff are clarifying which party will pay for the update. "There's a roughly a $8,000 software update with our software vendor," he said. "We're still trying to figure out ... who's responsible for that."

Glisson described tiered exemptions tied to years of residency, which the packet ties to the 2026 digest: five years or less = 5% savings; six to 10 years = 10%; 11–20 years = 20%; 21–29 years = 30%; 30+ years = 50%. He also said recently passed state measures (referred to in the packet as House Bill 581 and House Bill 92) affect how taxpayers will compare the new HOME Act benefit to existing homestead options, and that the county’s software will calculate which option is more beneficial for each taxpayer.

The board heard that some taxpayers may already be in a better position under prior state adjustments to taxable value, and staff said they will review individual cases and bring denials to the board for formal consideration. "If there's a denial, we'll review it, bring it to the board," Glisson said.

The item prompted questions about operational responsibility; the board and staff said they are coordinating with the city attorney and the tax commissioner’s office to finalize workflows.

The assessors did not take a separate formal vote on this briefing; staff presented the information and said they will return with implementation details as they are finalized.