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Assessors resolve multiple property appeals; some values reduced, others rejected

Paulding County Board of Tax Assessors · July 29, 2026
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Summary

The board acted on staff recommendations for appeals with appraisal consideration under O.C.G.A. 48-5-311(e)(B.1), accepting several reduced appraisals (example: Lewis et al. to $2.8M; Floyd to $750,000) and rejecting others; the board approved staff recommendations unanimously.

Chief Appraiser James Stokes presented the 2026 list of appeals with appraisal consideration and staff recommendations. The board approved staff recommendations on a slate of accounts: Andrea M. Wilson Rev. Trust (accepted at $270,000), Patricia Floyd (accepted at $750,000), Scott Lewis & Chastain (accepted at $2,800,000), Michael & Kelly Moore (accepted at $358,000), Beverly Ducote Padilla (accepted at $720,000), and Bailey Postell (accepted at $430,000). Several recommendations were rejected and will remain at staff-recommended or original values (for example: Cook; Martin; Sparling; Whitener). Member Gary Spinks moved to approve staff recommendations and Vice-Chairman Ben Amerson seconded; the motion passed with unanimous votes.

The board recorded the specific accepted and rejected appraisal values as part of the official appeal dispositions. These decisions were made under the appeals provisions noted in O.C.G.A. 48-5-311 and will be reflected in the 2026 digest where applicable. Staff will attach the detailed list of accounts and decisions to the meeting minutes for public record.