Paulding County tax assessors re‑elect officers, approve millage certification and valuation notices

The Paulding County Board of Tax Assessors met Jan. 7, 2026, at the Watson Government Complex in Dallas and unanimously re‑elected its officers for 2026 and approved a suite of valuation and notice items that will feed into the 2026 ad valorem tax digest.

Chairman Johnny McBurrows was re‑elected chairman; Member Gary Griswell nominated McBurrows and Member Lydia Rollins seconded the motion, which passed with votes recorded for McBurrows, Ben Amerson, Gary Spinks, Lydia Rollins and Gary Griswell. The board also re‑elected Ben Amerson as vice‑chairman, named James Stokes, Jr. chief appraiser and Deanna Morrison secretary in unanimous votes.

Chief Appraiser James Stokes presented staff items that the board approved by motion, including the 2025 Millage Rate Certification for Paulding County and the cities of Dallas, Hiram and Braswell (for inclusion in the 2026 Ad Valorem Tax Digest), and motor‑vehicle, timber and heavy‑equipment valuations submitted by Tax Commissioner Kayla Amos. The values approved for the digest: motor vehicles — 33,531 records totaling $35,762,520; timber — 4 parcels (465.26 acres) totaling $236,397.69; heavy equipment — 15 items totaling $182,380.01.

The board also adopted Robert's Rules of Order as its primary meeting procedure and approved the 2026 County Tax Officials Certification and the FY2026 budget update presented by staff.

Staff presented the results of a December 30, 2025 digital measuring device test (device types and serial numbers were listed in the meeting packet); the board recognized the results. Chief Appraiser Stokes reported he completed 14 hours of continuing education and renewed his Georgia Residential Real Property Appraiser Commission classification; those personnel items were noted in the minutes.

On appeals, the board recognized several hearing officer decisions (as listed in the meeting record) and authorized forwarding Board of Equalization values to the Tax Commissioner's Office. The board approved Superior Court appeal resolution recommendations that adjusted 2025 valuations for named accounts and accepted staff recommendations on motor vehicle appeals presented at the meeting.

The board approved an 'Early‑Out' conservation use covenant release request for POE Properties, LLC. (19.60 acres) under O.C.G.A. § 48‑5‑7.4(q)(3).

For public utility properties, the board authorized sending Proposed 2025 Change of Assessment Notices using the 40.00 percent assessment ratio set by the Georgia Department of Revenue; notices are dated Jan. 9, 2026, with an appeal deadline of Feb. 23, 2026. The board also approved publishing public notices in the Dallas New Era every other week from the week of Jan. 12, 2026 through the week of Mar. 23, 2026 and posting notices on the assessor's website.

The meeting packet included Georgia Department of Revenue guidance the board recognized: a 2026 Social Security maximum amount for tax year 2025 of $99,648 (used for elderly homestead exemption eligibility determinations) and a homestead exemption amount of $126,526 applicable to qualified disabled veterans or certain surviving spouses pursuant to O.C.G.A. §§ 48‑5‑48(b) and 48‑5‑52(a) and § 48‑5‑52.1.

The board approved staff‑recommended Digest Change Requests (E&R/NOD) across multiple accounts for 2023–2025 and then adjourned. Meeting minutes record all motions as carrying unanimously (votes recorded for McBurrows, Amerson, Spinks, Rollins and Griswell).

The board did not include verbatim spoken quotations in the minutes; the account above summarizes motions, staff presentations and formal votes as recorded in the official meeting minutes.