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Stephens County hears sales-ratio briefing tied to consent order from Georgia Department of Revenue
Summary
Stephens County commissioners heard a presentation from Chief Appraiser Michelle Orange about a consent order requiring the county to meet mandated sales-ratio targets by the FY2027 tax digest; staff said quarterly reviews and adjustments will be needed and the county's overall ratio will affect utility tax allocations.
Chief Appraiser Michelle Orange told the Stephens County Board of Commissioners on July 14 that the county is operating under a consent order with the Georgia Department of Revenue related to a lower-than-authorized sales ratio in the 2024 tax digest.
"So our overall ratio was 36.83 with a COD of 14.53," Orange said, summarizing the department's calculations for 2025 sales data and explaining subcategory results for residential, agricultural, commercial and industrial properties. She said the county must meet mandated sales-ratio targets in the fiscal year 2027 digest and that staff will review sales and adjustments quarterly to track progress.
The county's compliance targets, as Orange described them during the presentation, call for an overall ratio roughly between 36 and 44, category COD limits (with residential tighter than other categories) and PRD values within allowable ranges. Orange cautioned that fourth-quarter sales can materially change ratios and that some adjustments cannot be made until sales are finalized.
Commissioners pressed for practical implications. Asked whether falling outside the target range would mean losing utility revenue entirely, Orange said the county's overall ratio is used to apportion utility funds rather than an all-or-nothing calculation: "...the utility money, they will whatever our overall ratio is for the county, they will use that as the ratio money."
Separately, the board approved a motion to adopt corrected factual adjustments, errors and refunds to the 2026 tax digest and authorized the chairman to sign the adjustment sheet to forward to the Department of Revenue.
The transcript records a motion and second to consider the consent order itself but does not record a final recorded vote on that agreement in the portions provided. County staff said they will continue quarterly monitoring and bring updated numbers to the board as sales data are finalized.
Next steps: staff will review sales quarterly, refine any required adjustments, and report back as the county approaches the FY2027 digest cutoff.
