Whitfield County asks legislators to pursue voter referendum capping annual property-assessment increases

The Whitfield County Board of Commissioners voted unanimously on Feb. 13, 2023, to ask the county's legislative delegation to introduce local legislation that would limit increases in assessed values for homestead properties.

Commissioner John Thomas moved to request the local legislation; Commissioner Greg Jones seconded the motion, which passed 4-0. Chairman Jevin Jensen, who outlined the proposal during his report, said the measure is intended to prevent large, unexpected annual assessment spikes that can sharply raise property taxes for homeowners.

Under the measure the board approved asking the delegation to pursue, homestead assessments would be capped at a 6% maximum annual increase. Any consecutive three-year total increase could not exceed 14%. The proposal sets the initial base at the lowest assessed value recorded in the prior three years; the assessment base for future homeowners would be set at the property's purchase price. The resolution the board approved directs county leaders to ask state legislators to introduce the local bill during this year's General Assembly; if enacted and signed by the governor, voters in unincorporated Whitfield County would decide the referendum in November 2023 and the cap would take effect Jan. 1, 2024.

Jensen noted that each incorporated city and local school board must separately decide whether to place similar ballot questions on their ballots; the city of Varnell had already approved a similar measure, while Cohutta and Tunnel Hill were not applicable due to the absence of property tax in those jurisdictions.

The motion was procedural and advisory to the county's legislative delegation; it does not itself change assessment practices. The county will notify the delegation of the board's request and await any bill introductions and official action at the state level.