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Board adopts state-published 2025 Public Utilities values and sets equalization ratio at 40.00

Liberty County Board of Tax Assessors · January 21, 2026
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Summary

Chief Appraiser Keith Payne told the board the Georgia Department of Revenue published county Public Utilities values and the state established a 2025 equalization ratio of 40.00; the board moved and adopted those values and the ratio.

The Liberty County Board of Tax Assessors adopted the 2025 Public Utilities values published by the Georgia Department of Revenue and accepted the state-established equalization ratio of 40.00 at its Jan. 21 meeting.

Chief Appraiser Keith Payne informed the board that the Department of Revenue had published the county's Public Utilities values and that the equalization ratio for 2025 is 40.00. The board voted to adopt the published values and the ratio after a motion by Kevin Remillard and a second by Susan Ammons; the motion was recorded as carried in the minutes.

The equalization ratio is set by the state and used to adjust local assessments for state-level purposes; the minutes do not record additional debate or any dissenting roll-call vote. The adoption places the department's Public Utilities valuation and the 40.00 ratio into the county's tax records for 2025.