Polk County denies homeowner's request to waive $1,249.14 in tax penalties after tax office cites prior contact

The Polk County Board of Commissioners denied a request from a property owner to waive interest and penalties totaling $1,249.14 for parcel 056‑031B at its July 1, 2025 meeting.

The request was brought by Kyle Schaffer, who told the board he had not received tax notices and asked that all interest and penalties be removed from his 2023 and 2024 tax bills. Tax Commissioner Amanda Lindsey advised the board that Mr. Schaffer contacted the Tax Commissioner's Office on Dec. 3, 2024 to request a copy of his bill and was informed of the payment arrangement form; there was then no further contact and no payments. Lindsey reported that an earlier letter of intent to file a financial instrument was returned by mail in March 2025, which led staff to discover a different address in qpublic; a notice was mailed to that address. As of June 16, 2025, both 2023 and 2024 tax years remained unpaid with no partial payments.

Lindsey provided a breakdown of the amounts the taxpayer sought to have waived: for 2023 interest of $364.56 and a penalty of $413.70 (total $778.26) and for 2024 interest of $260.82 and a penalty of $210.06 (total $470.88), for a combined total of $1,249.14. She told the board the office cannot waive interest and penalties without just cause because waivers must be documented and accounted for in an audit with the Georgia Department of Revenue.

Commissioner Chuck Thaxton moved to deny the request; Commissioner Linda Liles seconded and the motion passed unanimously.

The board did not direct any further action on the parcel at the meeting. The Tax Commissioner's Office will continue to work from its records to collect the unpaid amounts.