Commissioners deny two requests to refund interest and penalties on 2024 property taxes

Glynn County commissioners denied two requests to refund interest and penalties paid on 2024 property taxes after hearing explanations from taxpayers and the tax office.

Item 13 on the agenda asked the board to consider a refund request from an individual (Andrew Milligan, presented in the record) for $2,434.81 in interest and penalties on parcel 0412869 (158 Stillwater Drive, Saint Simons Island). The taxpayer said a tax bill was mailed to an old address after he moved and that he did not receive notice; he paid the full amount including interest and penalties as soon as he discovered the unpaid bill and asked for a refund or credit toward 2025 taxes. A tax office representative told the board that bills are mailed to the address on file and that failure to receive a bill does not relieve a taxpayer of responsibility to pay by the due date. A commissioner moved to deny the refund and the board voted to deny the request on the record.

Item 14 concerned a refund request from Cottage 178 LLC (manager: Leanne Summer Kemp) for $621.33 tied to parcel 0500251 (3219 Willow Oak Road). The tax office explained the entity filed a value appeal and paid a temporary 85% bill; the Board of Assessors’ final decision on 12/12/2024 resulted in additional taxes, and the subsequent 2025 bill reflected a delinquent 2024 balance. Because of the timing between mailing and payment, additional penalties and interest accrued and produced the $621.33 figure. A commissioner moved to deny the request; the board denied the refund on the record.

Both denials were approved on the floor; the meeting record does not include roll-call tallies. Tax office staff reiterated that their procedures followed standard processes and that taxpayers retain responsibility for timely payment even if a bill was not received at an old address.