Liberty County tax board separates $5,000 site improvement from land valuation to prevent double valuation

R. Lee Steele, chairperson of the Liberty County Board of Tax Assessors, called a special meeting April 21 and led with a prayer before confirming compliance with the Georgia Open Meetings Act.

At the meeting, Keith Payne, a staff member with the assessor’s office, presented the department’s approach to treating site improvements in property valuations. Brandi Sikes, also staff, explained that land values are calculated as a percentage of sale price and that the office is now recording a $5,000 site improvement value separately from land value so the two are not counted twice. "The change is primarily a housekeeping measure and does not increase overall property values," staff told the board.

Board members discussed the methodology and its effect on taxpayers. Quixote McCullough, staff, confirmed the updated process has already been implemented and reiterated that the adjustment will not result in additional taxation. Board member David N. Smiley Jr. said his chief concern was eliminating any possibility of double valuation.

Chairperson Steele asked for a motion to formalize the practice of tracking site improvements as a separate line item. Smiley moved to approve the use of site improvements as a distinct line item; Kevin Remillard seconded. The transcript records the motions were carried. The record does not specify individual yes/no votes for each board member beyond noting the motion "was carried." A second motion to ensure no double valuation was offered by Smiley, seconded by Remillard, and also recorded as carried.

The board then moved to adjourn. Remillard moved to adjourn and Smiley seconded; the meeting was adjourned at 10:29 A.M. The board scheduled its next meeting for April 28, 2026, at 10:00 A.M.