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Hall County assessors approve PILOTs for Kings Hawaiian, Kubota and CJ Foodville; Capstone deferred

Hall County Board of Tax Assessors · November 12, 2025
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Summary

The Hall County Board of Tax Assessors unanimously approved PILOT agreements for Kings Hawaiian, Kubota and CJ Foodville on Nov. 12, 2025; the Capstone PILOT was presented and will be voted on at the December meeting. Board members disclosed relevant affiliations and answered public concerns.

The Hall County Board of Tax Assessors unanimously approved three Payment In Lieu Of Taxes (PILOT) agreements — Kings Hawaiian, Kubota and CJ Foodville — at its Nov. 12 meeting in Gainesville.

Tread Syfan appeared to answer questions about the PILOT proposals that the board had discussed at its Oct. 22 meeting. Jennifer Pettitt moved to approve the Kings Hawaiian PILOT, with Berlinda Lipscomb seconding; the motion passed 5-0. A separate motion to approve the Kubota PILOT was made by Ann Hood, seconded by Casey Ryals, and passed 5-0. The CJ Foodville PILOT was approved on a motion by Pettitt, seconded by Hood, also 5-0.

Attorney Joey Homans and property owner Jeff Payne presented the Capstone PILOT during the meeting; the board heard the presentation and was informed that the Capstone PILOT will be placed on the December agenda for a vote.

During public comment, several taxpayers said they were displeased with the number of recent PILOT approvals and expressed concern about impacts on taxpayers. Assessor Casey Ryals disclosed his association with the Hall County Development Authority when the PILOTs were discussed.

The board’s votes on the three PILOTs were recorded as unanimous (5-0). No further financial terms or durations of the PILOT agreements are specified in the meeting minutes.