Abundant Life representatives ask Hall County to reconsider tax-exemption after mail theft claim

Representatives of Abundant Life Church asked the Hall County Board of Commissioners to grant a property-tax exemption they say should have been filed for tax year 2025 but was not received by the assessor’s office.

Pastor Frank Gordoa told the board the congregation has been in the county for 98 years and that the church believes its exemption application was mailed but intercepted. "We're still trying to find out how do we remedy this," Gordoa said, asking the board to consider the church’s long local presence and open financial records.

Holly Landers, the church’s children’s and operations pastor, described what she said was theft of incoming mail: "Our mail was being stolen... it was found on the side of the road with our return address on it," she said, and added the office had since purchased a keyed mailbox.

County Assessor Mandy explained the statutory filing process and the paperwork that ordinarily must accompany a late application, including a letter explaining why the filing was late. She confirmed the office mails a reminder around Nov. 15 each year and that, by statute, an exemption request for the 2025 tax year should have been filed by Dec. 31, 2024; the assessor also described the June 30 hard deadline that prevents later grants without special proof.

County Attorney Marty told the board that, under state practice, "competent evidence" that an application was mailed before June 30 can include sworn testimony or affidavits. "I would assert to you that competent evidence needs to be sworn testimony or affidavits," Marty said, adding that the board could rely on such evidence and vote whether it is sufficient to grant an exemption.

Marty and the assessor also explained the potential penalties if the board finds the application was mailed late: the assessor described a penalty of $100 per parcel per month, which a county attorney observer said could amount to roughly $600 for the period at issue if the board accepts proof the form was mailed in June.

After discussion, the chair told the applicants the board wanted sworn affidavits and any supporting records, including the police report about the missing mail, and would readdress the request at the board meeting scheduled in two weeks. "If you can get us that information, make sure you get us all the documents that have been discussed, and then we will put it on the agenda for 2 weeks," the chair said.

The board did not take a final vote on the exemption at this meeting; commissioners said they wanted to see notarized affidavits or similarly sworn statements and any other corroborating evidence before deciding.

Clarifying details included in the meeting record: the assessor’s office stated the reminder is normally mailed around Nov. 15; the statutory filing deadline for requesting an exemption for tax year 2025 was Dec. 31, 2024; the hard deadline that precludes ordinary grant is June 30 of the tax year; and the commonly cited penalty described at the meeting is $100 per parcel per month (the transcript example described a $600 total penalty in the discussed scenario).