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Columbia County chief appraiser explains how assessments and appeals work
Summary
Columbia County Chief Appraiser Morgan Aune explains how assessed values are set, why some neighborhoods saw larger increases, and how residents can appeal notices within a 45-day window. She emphasizes statutory rules, state oversight, and that taxable value is 40% of assessed value.
Columbia County Chief Appraiser Morgan Aune outlined how the county determines property values and what residents should do after receiving assessment notices.
Aune said the assessor’s office measures and reviews properties, uses field checks and sales data, and follows statutory appraisal methods. “Our main job in the assessor's office is to place a value on property,” she said, describing a mass-appraisal approach that blends cost, depreciation and a sales (market) approach for most residential parcels.
Why some neighborhoods see larger changes: Aune said the county compares median sales in a neighborhood to existing values and adjusts properties by that median ratio. “If that median sale is, you know, 3% higher than what the value we have currently on that sale, then we increase the entire neighborhood 3%,” she said, adding that the state requires counties to meet specified sales-ratio ranges.
Taxable value and oversight: Scott Johnson, Columbia County manager, and Aune confirmed Georgia law treats taxable value as 40% of assessed value, and that exemptions may reduce bills. Aune described multi-layered oversight: the Department of Revenue reviews county digests and the Department of Audits inspects random sales and office procedures to ensure compliance.
Appeals and corrected notices: Aune urged homeowners to use the 45-day appeal window after notices mail. She said the county will issue corrected notices if it discovers errors—such as an incorrect market code for a subdivision in Bel Air at Deerwood—which restarts the 45-day period. “It allows us a chance to correct those things,” she said.
Mass appraisal limits and practical advice: Aune emphasized mass appraisal is designed to value neighborhoods, not individual homes, and that fee appraisals differ because they focus on a single house. She advised residents to contact the assessor’s office if they believe information is wrong; many calls clarify facts without formal appeals.
What’s next: The county manager said Columbia County typically considers lowering the millage to the rollback rate to offset rising assessments, and the assessor’s office continues regular reviews. Residents with questions were directed to the assessor’s office or columbiacountyga.gov for details and appeal instructions.
