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Paulding County Board of Tax Assessors approves 2026 valuation schedules, exemptions and mail authorization
Summary
At its May 6 meeting the Paulding County Board of Tax Assessors unanimously approved 2026 ratio studies, land and improvement valuation schedules, multiple homestead and Freeport exemptions, and authorized the chief appraiser to send assessment-notice data to the printing vendor once programming is completed and audited.
The Paulding County Board of Tax Assessors met May 6, 2026, at the Watson Government Complex in Dallas and unanimously approved a slate of valuation schedules, exemption applications and procedural steps ahead of the county's annual assessment mailing.
Chief Appraiser James Stokes Jr. told the board staff had tentatively scheduled assessment notices to be postmarked May 22 but that recent programming changes to the statewide floating homestead exemption required additional auditing. "I request the board authorize me to send assessment notice data to the printing vendor as soon as programming is completed and audited," Stokes said. Member Lydia Rollins moved to grant that authorization; Chairman Johnny McBurrows seconded and the motion passed unanimously (McBurrows, Amerson, Spinks, Rollins and Griswell).
Why it matters: the timing and accuracy of assessment notices affect taxpayers' statutory appeal windows and local tax-billing cycles. Board approval allows staff to proceed once data integrity is verified, rather than holding to the tentative postmark date.
Major approvals
- Final 2026 ratio studies: Staff presented final All, Residential, Rural, Subdivision and Commercial-Industrial-Agriculture studies (median ratios, coefficient of dispersion, price-related differential and sales counts). Member Lydia Rollins moved to approve all final studies as presented; the board voted unanimously to adopt them.
- 2026 land schedules and valuations: The board approved land valuation tables and adjustments (including acreage breakpoints and urban/rural schedules). Stokes noted adjustments comply with 560-11-10-.09 (c)(3)(ii). The motion carried unanimously.
- 2026 improvement tables and valuations: The board approved residential and commercial improvement pricing schedules, depreciation tables, accessory and neighborhood index schedules on a unanimous vote.
- Homestead exemptions and split-county/district approvals: The board approved a list of split-county and split-district homestead exemptions and authorized Veterans, Disability, Senior and Standard homestead exemptions for 2026; staff indicated full data files are available on request. Motions to approve were unanimous.
- Exempt property digest and Freeport exemptions: The 2026 Exempt Property Digest was approved, and the board accepted staff recommendations to grant Freeport exemptions at 100% for a list of businesses presented at the meeting. The board also noted there were no Freeport exemptions recommended for denial.
Other actions and procedural items
- Real property tax returns: Vice-Chairman Ben Amerson moved to table the 2026 real property tax returns until the May 13, 2026 meeting; the board voted to table the returns unanimously.
- Conservation covenant notice: The board authorized sending a Notice to Cease, Desist or Remediate a Conservation Use Covenant for account 2356 (Fields, Brenda Sue). Staff also recommended denial and refund of covenant filing fees for several applicants (reasons included missing income documentation or missing trust agreements); the board approved staff recommendations and refunds.
- Motor-vehicle appeal: The board approved staff's recommended valuation of $9,770 for an appealed 2018 Hyundai Sonata and voted unanimously to accept the recommendation.
- Digest change requests: The board approved staff recommendations on presented digest change requests (E&R/NOD) for 2025.
All recorded motions noted in the minutes passed with unanimous votes recorded as For: McBurrows, Amerson, Spinks, Rollins and Griswell. The meeting adjourned following the final motions; Deanna Morrison is recorded as board secretary for the minutes.
The board referenced O.C.G.A. § 50-17-29(e) when noting there were no equipment ad valorem exemption applications for Georgia Department of Transportation projects. Several detailed data files and lists (land schedules, valuation tables, exemption lists and the exempt-property digest) were noted as available digitally on request.
