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Paulding County assessors approve 2026 pre-consolidation valuations, forward BOE decisions
Summary
The Paulding County Board of Tax Assessors voted unanimously May 27 to approve the 2026 pre-consolidation (pre-digest) report setting final 2026 valuations, forward Board of Equalization determinations (including a Collier decision) to the Tax Commissioner, and approve multiple digest-change requests.
The Paulding County Board of Tax Assessors voted unanimously May 27 to approve the county’s 2026 Updated Pre-Digest Consolidation Report, setting final 2026 property valuations and authorizing staff to forward Board of Equalization determinations to the Tax Commissioner’s Office.
The approval came after Chief Appraiser James Stokes, Jr. presented the pre-consolidation report and noted that the full dataset is large and available as a digital file on request. Chairman Johnny McBurrows moved to approve the report and the board approved the motion 5–0 (McBurrows, Amerson, Spinks, Rollins and Griswell).
Board members also reviewed and recognized Board of Equalization decisions. The minutes record a Board of Equalization/Board of Assessment (BOE/BOA) comparison for Christopher Collier (Account 55691): a BOA value of $826,200 and a BOE value of $661,504. Vice-Chairman Ben Amerson moved to recognize the BOE value for Collier and forward it to the Tax Commissioner’s Office; the motion passed unanimously.
In the same meeting, the board approved a set of digest change requests (E&R / Notices of Determination) for a mix of real estate and personal property accounts. Examples listed in the minutes include Adomnik (Account 90963), Collier (55691), Duncan (75224), Frazier Family Living Trust (33579), Lewis (49854), Robinson (69213), Trombley (31104) and the personal property accounts for Penny OPCO, LLC (DBA J.C. Penney, P26770) and Marshalls of MA, Inc. (DBA Marshalls, P13154). Member Gary Spinks moved to approve staff recommendations on the listed E&R/NOD items and the board voted 5–0 in favor.
Why it matters: the pre-consolidation report locks in the county’s assessed values that feed the digest and are used to calculate tax bills and appeals. Forwarding BOE determinations to the Tax Commissioner is the administrative step that transmits final local decisions to the county collection office.
The board signed the minutes and adjourned after routine administrative items. The pre-consolidation data set is available by request from the assessor’s office; the minutes note the file is large and was not included inline.
