Hall - Board of Commissioners Work Session Minutes - 11/09/2026
Hall County Board of Commissioners work session on Nov. 9, 2026 reviewed multiple consent items and departmental procurement requests, heard a legal and financial overview of the 2.5% school tax collection fee, and received public comments; the session ran 3:00–4:20 p.m.
Discussion Points
•Brackett presented a FY2027 Homeland Security grant of $89,995 for a mobile vehicle barrier system with no county match required.
•Captain Underwood and Lieutenant Morgan presented a FY2027 Homeland Security grant of $65,000 for an EOD K9 vehicle (no match) and a $1,378,763 vehicle purchase request.
•Dr. LisaRae Minor presented renewals for health-plan administration and pharmacy benefit contracts and stated estimated annual costs.
•Justin Lawhon outlined the legal authority and modification process for the 2.5% collection fee.
•Katie Ahmed recapped rezones, special-use and variance requests for two parcels and noted they were tabled from Oct. 22.
•Nathaniel Anderson provided legal remarks on an application; Jordan Wallace addressed transportation implications.
•Tax Commissioner Darla Eden and Superintendent Will Schofield provided comments on collection practices and impact.
•Taylor Samples described potential fiscal implications of adjusting the fee.
•Trey McConnell presented the JMS conversion to Tyler Technologies with an estimated cost of $1,932,196.00.
•Zach Brackett presented RFQ/P #46-033 award recommendation to 10-8 Systems LLC for $1,208,000.
Decisions
•Items listed as recommended awards on the work session consent docket; no further action recorded in this excerpt.
•Items presented as consent; no separate recorded roll-call vote shown in the excerpt.
•Items remain scheduled for public hearing at the Nov. 12, 2026 voting meeting; no final approvals recorded in this excerpt.
•No formal action or vote recorded on the fee during the work session.
•Presented as consent items; no separate vote recorded in the excerpt.
September 02, 2026, Agenda for the Board of Tax Assessors(09/02/2026). Minutes
The Hall County Board of Tax Assessors met Sept. 2, 2026, approved minutes and routine notices, received an update on 2026 appeals, heard a chief appraiser report on digest preparation with the Tax Commissioners’ Office and new workflow tools, held an executive session on litigation and personnel, and adjourned at 7:00 p.m.
Discussion Points
•Board approved both lists as recorded in minutes.
•Board reviewed and approved prior minutes and the agenda.
•Digest preparation with Tax Commissioners’ Office underway.
•Executive session topics: pending litigation and personnel matters.
•Minutes do not include counts or case details.
•Mr. Smith and Mrs. Melendez provided an appeals update for 2026.
•Staff commended for adopting new programs to improve workflows.
•Staff presented the 45-day notice lists for real and personal property.
Decisions
•Approved 45-day misc/corrective real property notices; approved 45-day personal property notices.
•Approved minutes of Aug. 19, 2026; approved agenda as presented.
•No formal action recorded; informational update.
•No open-meeting actions recorded; adjourned at 7:00 p.m.
Directions
•Staff to continue digest preparation; further details not recorded.
August 19, 2026, Agenda for the Board of Tax Assessors(08/19/2026). Minutes
The Hall County Board of Tax Assessors met on August 19, 2026, approved routine minutes and administrative lists, introduced a new staff member in the Personal Property section, held an executive session on personnel, approved several appraisal notices including a revised CenturyLink public-utility notice for 2024–2025, and heard a brief report from the chief appraiser before adjourning at 5:57 p.m.
Discussion Points
•Addition of "New Employee" to the agenda
•Approval of 45-day appraisal notices
•Approval of agenda as amended
•Approval of Aug. 5 minutes
•Approval of personal property notices
•Approval of revised CenturyLink public-utility notice
•Executive session convened to discuss unspecified personnel matters
•Expressions of thanks from assessors
•Introduction of new employee in Personal Property section
•Report on GAAO seminar held at the building
Decisions
•Approved minutes and agenda as amended (vote details not specified)
•New employee introduced; no personnel details disclosed in minutes.
•Notices approved; text and vote results not included in minutes
August 05, 2026, Agenda for the Board of Tax Assessors(08/05/2026). Minutes
Hall County Board of Tax Assessors met Aug. 5, 2026; the board approved multiple administrative items including notices, homestead lists, conservation-use covenant actions and exempt-property decisions, heard a public comment asking to restore a prior public‑comment policy, received a chief appraisers report, and adjourned at 6:08 p.m.
Discussion Points
•Announcement that Hall County passed a recent DOAA study.
•Board reviewed and approved administrative lists and parcel‑specific conservation‑use enforcement steps.
•Public commenter requested return to prior public‑comment policy.
•Recap of GAAO Summer Conference and staffing/training developments (LEADS participation and graduations).
•Staff was thanked for work on the DOAA study results; returning Board member was welcomed.
Decisions
•Approval of minutes and agenda; multiple administrative approvals recorded as approved.
•No recorded decision in the minutes regarding a policy change.
Directions
•Office to send Intent to Breach letter for #10010 000006 and refer breach penalty for #11023 000024 to Tax Commissioner's office.
June 17, 2026, Agenda for the Board of Tax Assessors(06/17/2026). Minutes
The Hall County Board of Tax Assessors met June 17, 2026, and approved multiple 2026 assessment actions including the tax digest, notice mailings scheduled for July 6, 2026, updates to CUVA & FLPA values, homestead lists, exempt application decisions, and several conservation-use items. The chief appraiser reported favorable findings from a Department of Revenue audit.
Discussion Points
•A Brownfield application for #01024 004015 was denied.
•A mid-year change covenant (#15015 000068) was not approved by the Board.
•Assessors thanked staff for mailing preparation amid legislative changes.
•Audit returned favorable remarks and praised minutes.
•Board approved the staff recommendations.
•Board reviewed and approved miscellaneous 45-day notices.
•CUVA and FLPA values and base rate changes were presented as part of appraisal decisions.
•Questions raised about how conservation letters were publicized and how taxpayers are notified of mailings.
•Staff presented conservation covenants and breaches.
•Staff presented final assessment ratios and a flyer to be mailed with notices.
•Staff presented homestead lists for Board approval.
•Staff recommended new CUVA and FLPA values and a base rate change for houses.
Decisions
•Approval of CUVA and FLPA values for 2026 and base rate change for houses.
•Approved 2026 tax digest and exempt property digest; approved mailing of notices on July 6, 2026.
•Approved homestead lists for 2026.
•Approved new/renewal covenants and denials as recorded; withheld approval of one mid-year change; denied Brownfield application.
Directions
•Staff to clarify taxpayer notification methods for upcoming mailings.
•Staff to issue intent-to-breach letters to accounts listed.
•Staff to mail Real and Personal Property notices and accompanying flyer on July 6, 2026.
•Staff to update records and apply changes to the 2026 assessment rolls.
•Staff to update valuation tables and include changes in July 6 notices.
June 03, 2026, Agenda for the Board of Tax Assessors(06/03/2026). Minutes
The Hall County Board of Tax Assessors met June 3, 2026, and approved routine notices, conservation-use (CUVA) applications, several exemptions and a refund request; commissioners moved to executive session on personnel and adjourned at 7:19 p.m.
Discussion Points
•Board approved the two notice lists by unanimous vote.
•Board authorized breach letters and court referral for an appeal.
•Board forwarded request to Board of Commissioners for the final decision.
•Board reconvened and adjourned with unanimous recorded votes.
•Executive session held on personnel with county attorneys present.
•NEGA Health Systems exemptions approved unanimously.
•Parcel‑level CUVA decisions, including one dissent on #12041 000009A.
•Refund tied to a lease termination the assessor's office said it was not informed of.
•Restore 5:10 Foundation exemption approved with Mr. Ryals recused.
•Staff presented sample notice and flyer and discussed timeline for mailing notices.
•Taxpayers voiced displeasure with the board's public‑comment policy.
Decisions
•Approve listed exempt applications for 2026.
•Approve new/renewal CUVA applications; approve mid‑year changes; send intent‑to‑breach for #15037A000018; forward #12064 000017 to Superior Court.
•Enter executive session on personnel; reconvene and adjourn.
•Forward refund to Board of Commissioners.
•Proceed with notices and finalize flyer and mailing timeline.
Hall County Board of Commissioners Voting Meeting May 28, 2026
Hall County Board of Commissioners voted to raise the lodging excise tax in unincorporated Hall County from 5% to 8% (effective July 1, 2026), approved several rezoning and variance requests including a 162,000 sq ft warehouse and an ag/industrial site with conditions, and heard public objections that led to tabling an appointment until June 25, 2026.
Discussion Points
•Applicants emphasized buffers, detention ponds and additional landscaping to address residential impacts.
•Applicants said the land has steep slopes, creeks, sinkholes and is best preserved via a conservation easement and stewarded by a conservation buyer.
•Board members discussed removing the item from consent and tabling for further consideration.
•Commissioners noted that neighboring counties have similar excise tax rates.
•Public commenters said appointment of a person with past removal from a planning commission was inappropriate and raised concerns about legal costs incurred.
•Staff recommended denial; applicants presented environmental constraints, history and conservation plans.
•Staff recommended denial of certain variances where hardship criteria were not satisfied but recommended approval of rezoning/special use with conditions.
•White summarized the statutory/legislative steps and asked for local action to amend the ordinance.
Decisions
•Board approved rezonings and special use permits with conditions and approved variances in each case.
•Board approved the variance to reduce required road frontage to 0 feet for the subject tract.
•Board voted to approve amending the county ordinance to change excise tax to 8% effective 07/01/2026.
•Item 18 was tabled to the June 25 meeting.
Directions
•Chairman authorized staff to execute the resolution and update county ordinance records.
•Clerk to place item 18 on the June 25 agenda for reconsideration.
•Staff to incorporate board conditions into approval documents and proceed with permitting review.
•Staff to record the variance approval and proceed with standard permitting steps and condition tracking.
Hall County Board of Commissioners Voting Meeting May 14, 2026
Hall County Board of Commissioners held its May 14, 2026 voting meeting. Major items included a staff kickoff of proposed comprehensive-plan and Unified Development Code (UDC) amendments with a public review period starting May 15, and a contested rezoning at 860 Gainesville Highway that the board approved with a temporary, limited outdoor-operation allowance and conditions after extensive public comment about noise from a scrap-metal hammer mill.
Discussion Points
•Applicant representatives described mitigation efforts, noise studies, and a contract to relocate to a heavy‑industrial site with a planned closing at end of July.
•Residents asked for clearer explanatory materials, rationale for changes, and side‑by‑side comparisons of current vs proposed language.
•Residents described low-frequency noise, questioned the adequacy of the noise study and reported impacts on work and home life.
•Staff announced public review window May 15–June 15 and three in‑person meetings in June.
•Staff described jurisdictional issues and noted multiple noise complaints tied to the hammer mill operation.
•Staff explained need to align comprehensive plan with proposed UDC edits (reversion ordinance, data‑center ordinance, RSF/RTH zoning, updates to RX/RMF/RU).
Decisions
•Board accepted staff presentation and opened the public comment period (May 15–June 15) as described; no adoption vote taken at this meeting.
•Rezoning to Light Industrial approved with conditional, time-limited allowance for limited outdoor operation (4 months plus single 30‑day extension) and prohibition of future outdoor scrap‑metal processing on the property.
Directions
•County staff to issue and monitor permits and ensure conditions are enforced; staff to coordinate with applicant on relocation schedule and permit needs.
•Staff to post draft ordinances and redlines on hallcounty.org with QR code and host three public meetings.
•Staff to provide clearer materials, explanatory notes and consider distribution at polling places for better outreach.
May 13, 2026, Agenda for the Board of Tax Assessors(05/13/2026). Minutes
The Hall County Board of Tax Assessors met May 13, 2026, approved multiple homestead and conservation-use items by unanimous votes, heard a staff update that SB33 will change assessment notices and tax bills, entered an executive session on personnel, then reconvened and adjourned.
Discussion Points
•Board entered executive session on personnel; attendance noted (attorneys present).
•Staff presented lists for new/renewal covenants, mid-year covenant changes, and recommended denials.
•Staff presented three homestead-related lists for 2026: new homesteads, removals, recoveries.
•Staff working on the preliminary digest.
•State-level changes from SB33 may affect assessment notices and tax bills.
May 06, 2026, Agenda for the Board of Tax Assessors(05/06/2026). Minutes
The Hall County Board of Tax Assessors met May 6, 2026. The board handled routine procedural approvals, introduced staff, approved conservation-use (CUVA) applications and mid‑year covenants, approved denial and breach notices on specific parcels, granted an exemption for Multiply Church Inc., reviewed 2025 tax-digest notices and appeals, and received an SB566 update from Interim Chief Appraiser John Smith.
Discussion Points
•Board approved forwarding a list of appeals to the Board of Equalization.
•Board confirmed there was no change in property use following the sale.
•Board discussed scheduling for the May 13 meeting.
•John Smith briefed the board on SB566 and staff assessment needs.
•John Smith presented 30-day and 45-day personal property notices and 30-day motor vehicle notices.
•Mr. Barrett described the ownership transfer and use of the property.
•Ms. Melendez outlined CUVA new/renewal applications and mid-year covenant changes for board approval.
•Staff described reasons for denials and breach recommendations (unqualified use; death of owner).
Decisions
•Approved 30-day motor vehicle notices (vote 4-0).
•Approved 30-day personal property notices (vote 4-0).
•Approved 45-day personal property notices (vote 4-0).
April 15, 2026, Agenda for the Board of Tax Assessors(04/15/2026). Minutes
At its April 15, 2026 meeting in Gainesville, the Hall County Board of Tax Assessors unanimously approved multiple conservation-use covenants, homestead changes, an exempt personal property application for a Lake Lanier Association vessel, and miscellaneous 45-day tax notices; the board tabled one potential denial pending more information and heard a brief chief appraiser report on potential legislation.
Discussion Points
•Applicant and account number recorded; purpose described as vessel testing.
•Executive session held to discuss pending litigation; reconvened at 5:38 p.m.
•Potential legislation was mentioned; no further detail transcribed.
•Staff indicated the taxpayer may have additional information; board chose to table action for staff review.
•Staff presented 45-day notices and ratio figures; approvals recorded for notices, ratio figures presented informationally.
•Staff presented lists; approvals recorded as unanimous votes.
•Staff presented lists; board approved each list on separate votes.
Decisions
•45-day notices approved; ratio update noted.
•Denial tabled; no final determination recorded.
•Exempt application approved 4-0.
•Lists approved and handouts are available upon request.
•Lists approved; handouts available on request.
•Multiple routine approvals recorded as 4-0 votes; one denial tabled pending staff review.
•No action recorded.
Directions
•Staff to review the additional information and report back.
April 01, 2026, Agenda for the Board of Tax Assessors(04/01/2026). Minutes
The Hall County Board of Tax Assessors met April 1, 2026, approved routine minutes and agenda items, held an executive session on pending litigation, and unanimously approved multiple notices, conservation-use items, an exempt-application name change for Eagle Ranch Foundation, and personal-property notices.
Discussion Points
•Attendance and quorum confirmed; minutes and agenda approved.
•Board entered executive session to discuss pending litigation.
•Exempt application presented as a name-change-only request.
•Multiple administrative lists (NODs/releases, CUVA items, exempt application, tax-digest and personal-property notices) were presented and approved unanimously.
•Presentation of 30-day and 45-day personal-property notices and 30-day motor-vehicle notices.
•Presentation of 45-day and 30-day notices for the 2025 tax digest; presentation of appeals to forward.
•Presentation of CUVA new/renewal applications, breaches due to death of owners, and mid-year covenant changes.
Decisions
•Approved 45-day and 30-day notices and forwarding appeals to BOE (all 5-0).
•Approved all presented notice lists (all 5-0).
•Approved CUVA new/renewal list; approved intent-to-breach letters with no penalty; approved mid-year covenant changes (all 5-0).
•Approved exempt-application for parcel #15042 000002 (5-0).
•Approved minutes and agenda (both 5-0).
•Approved NODs & Releases, CUVA applications and related breaches, exempt application #15042 000002, 45-day and 30-day notices, personal-property and motor-vehicle notices; all recorded 5-0.
•Entered and reconvened from executive session.
Directions
•Assessor's Office to issue intent-to-breach letters with no penalty for identified deceased-owner breaches.
•Forward appeals to BOE for review.
•Forward approved appeals to the BOE for further processing.
•Make meeting handouts available on request via Administrative Services Manager Janene Smith.
March 18, 2026, Agenda for the Board of Tax Assessors(03/18/2026). Minutes
The Hall County Board of Tax Assessors met March 18, 2026, approved routine notices and homestead adjustments, reviewed conservation-use renewals and breaches, forwarded tax-digest notices and appeals to the Board of Equalization, approved a refund request for parcel #00135 005003 to be sent to the Board of Commissioners, and heard a budget recap; the board also held an executive session on pending litigation and personnel.
Discussion Points
•Board approved each list by motion
•Budget presentation recap
•CAVEAT program changes and attendance interest
•Forwarding the refund request to the Board of Commissioners
•Parcel transferred in error and taxes paid
•Presentation of 45‑ and 30‑day notices and appeals
•Presentation of breaches due to owner deaths and recommended notification approach
•Presentation of lists by administrative staff
•Presentation of MV and personal property notices
•Presentation of renewal applications and mid‑year covenant changes
•WinGap Executive Board election
Decisions
•Approve new homesteads
•Approve notice lists
•Approve recoveries
•Approve removals
•Forward appeals to BOE
•Forward refund request to BOC
•Intent‑to‑breach letters with no penalty approved
Hall County Board of Tax Assessors Meeting Summary Minutes Mar 18, 2026
At its March 18, 2026 meeting, the Hall County Board of Tax Assessors approved routine minutes, multiple notice lists and homestead updates, referred a refund request to the Board of Commissioners, and heard a FY27 budget recap from Chief Appraiser Mr. Smith.
Discussion Points
•Chief Appraiser Mr. Smith informed the board he had been elected to the WinGap executive board and noted changes to CAVEAT for the year.
Decisions
•Multiple administrative lists and homestead updates were approved as recorded in the minutes.
Directions
•Referral of Snow Services refund request to the Board of Commissioners for review.
February 18, 2026, Agenda for the Board of Tax Assessors(02/18/2026). Minutes
The Hall County Board of Tax Assessors met Feb. 18, 2026, approved routine minutes and a series of motions (all passed 3-0), held an executive session on pending litigation, denied a taxpayer's late homestead-exemption request, and approved several administrative items including CUVA breach notices, a refund referral, homestead list changes, an exempt application for a church, a contract extension, 45-day notices for the 2025 digest, and cancellation of the March 4 meeting.
Discussion Points
•Board discussed compliance with state-mandated deadlines for homestead exemptions and expressed sympathy for a taxpayer who missed the deadline.
•CUVA breaches were listed and attributed to owner deaths.
•Exempt application presented for church use; contract-extension amendment presented for appraisal services tied to Marion Meeks.
•Staff presented lists of new homesteads and homesteads to be removed; 45-day notices presented for the 2025 digest.
•Staff reported evidence of double taxation on a boat across multiple years.
•Taxpayer asserted he was unaware of the April deadline and thought he could apply during the 45-day appeal period.
Decisions
•Approve exempt application and contract extension (both 3-0).
•Approve lists and notices, all by 3-0 votes.
•Approve sending intent-to-breach letters with no penalty.
•Multiple motions approved (minutes, agenda, CUVA breach letters, refund referral to BOC, homestead changes, exempt application, contract extension, 45-day notices, cancellation of March 4 meeting).
•Referral to BOC approved 3-0.
•Request for exception denied (no relief granted).
Directions
•No exception granted; staff to continue following state deadlines.
•No exception granted; staff to follow state deadlines in processing future applications.
•Staff to forward refund packet to the Board of Commissioners for final action.
•Staff to proceed with notices and digest steps; parcel lists maintained by staff.
•Staff to retain parcel and contract documentation and make records available upon request.
•Staff to send intent-to-breach notices without penalty in listed cases.
Hall County Board of Tax Assessors Meeting Minutes Feb 18, 2026
Hall County Board of Tax Assessors held a routine meeting on Feb. 18, 2026; the board held an executive session on pending litigation, approved a set of administrative items (CUVA breach notices, a refund request, homestead additions/removals, an exempt application for a church), extended an appraisal contract, and canceled the March 4 meeting.
Discussion Points
•Approval of 45-day notices for 2025 tax digest
•Approval of new homestead and removal lists for 2026
•Cancellation of March 4 meeting due to staff travel
•Cancellation of the March 4 meeting announced and agreed due to staff travel
•CUVA breaches due to owner deaths and staff recommendation to send intent-to-breach letters with no penalty
•Entry to executive session to discuss pending litigation; attendees included county legal counsel and outside counsel
•Exempt application for church building (Acct #15046 000009)
•Extension of appraisal services contract (Marion Meeks)
•No public comments recorded
•Public utilities notice revision from Department of Revenue
•Refund request for double-taxed boat (Acct #335923)
•Taxpayer requested exception to homestead application deadline; board said state-mandated deadlines must be followed
•Update on revised Department of Revenue public utility notice provided by Mr. Gazvoda
Decisions
•All motions listed in minutes were approved (recorded votes 3-0)
•Entered and exited executive session; March 4 meeting canceled
•March 4 meeting canceled
Directions
•Assessor's Office to notify public and update calendar about March 4 meeting cancellation
•Assessor's Office to notify public of March 4 cancellation
•Assessor's Office to record homestead additions/removals and exemptions
•Assessor's Office to send CUVA intent-to-breach letters
•County Attorney / Assessor's Office to handle follow-up from executive session as appropriate
•Execute contract amendment for appraisal services as approved
•Issue 45-day notices as approved
•Refer refund on Acct #335923 to Board of Commissioners for processing
February 04, 2026, Agenda for the Board of Tax Assessors(02/04/2026). Minutes
The Hall County Board of Tax Assessors met Feb. 4, 2026, to approve routine minutes and agenda items, introduce new appraisers, consider conservation-use breaches and several refund requests (including a homestead-recovery matter for Breedlove), authorize mailing of multiple 30- and 45-day notices for the 2025 tax digest, hear of a CenturyLink public-utilities appeal, and review a summary of the proposed FY2027 budget.
Discussion Points
•Attorney Steve Gilliam represented the AOBATLANTA taxpayer in asking for a refund of a breach penalty.
•Board members debated and then voted on rescinding ACOs.
•Introductions of two new appraisers were made by Mr. Robinson and Ms. Rainey.
•John Smith informed the board that an appeal regarding CenturyLink had been received.
•John Smith presented parcel numbers and staff recommendations.
•John Smith presented the 45-day list and noted agenda version inconsistencies for a Hearing Officer notice.
•John Smith presented the homestead recovery refund request and the parcel identifier (#10107 000034).
•John Smith went over a summary of the proposed FY2027 budget for the office.
•Series of procedural and substantive motions recorded in the minutes.
Decisions
•Board approved mailing of 45-day, personal property, and motor vehicle notices (all unanimous).
•Both refund requests were forwarded to the BOC with the staff’s respective recommendations.
•Rescind ACOs for parcel #10107 000034 (Breedlove); motion passed 3-1.
Directions
•Staff authorized to proceed with mailing approved notices.
•Staff to implement rescission and follow county refund procedures.
•Staff to prepare packets and forward the items to the Board of Commissioners for final action.
Hall County Board of Tax Assessors Meeting Minutes Feb 4, 2026
The Hall County Board of Tax Assessors held a regularly scheduled meeting Feb. 4, 2026, approving routine minutes, agenda and property adjustments, introducing two new appraisers, approving conservation-use breach letters with no penalty, and approving a homestead recovery decision on parcel #10107 000034 by a 3-1 vote.
Discussion Points
•Introductions of two new appraisers by Mr. Robinson and Ms. Rainey.
•John Smith presented a homestead recovery refund request for parcel #10107 000034.
•John Smith presented NODs & Releases list.
Decisions
•Approve minutes and agenda (4-0).
•Approve NODs & Releases (4-0).
•Approve sending conservation-use intent-to-breach letters with no penalty (4-0).
•Rescind ACOs for recovery on parcel #10107 000034, approved 3-1.
January 21, 2026, Agenda for the Board of Tax Assessors(01/21/2026). Minutes
The Hall County Board of Tax Assessors met Jan. 21, 2026; the board held an executive session on pending litigation, approved a series of conservation-use, homestead and exemption items, amended its LOA policy for appeals, and authorized mailing of multiple tax notices.
Discussion Points
•Board entered executive session to discuss pending litigation; outside counsel joined by phone.
•Breaches due to owner deaths were presented; board opted for notice without penalties.
•Lists of new homesteads, removals and recoveries were presented and approved.
•LOA policy revised and approved; multiple notice lists approved; CAVEAT location moved to Tifton with attendance limits.
•Ms. Harris stated the office needs more help for homestead audits.
•Staff described the parcel uses for each exemption (church use and university classrooms/offices).
Decisions
•Apply approved lists to 2026 tax roll.
•Approvals to be reflected on the 2026 tax digest.
•Implement LOA policy and mail notices as approved.
•Send intent-to-breach letters with no penalty and approve renewals.
Hall County Board of Tax Assessors Meeting Minutes Jan 21, 2026
At its Jan. 21, 2026 meeting at the Hall County Government Center, the Hall County Board of Tax Assessors approved routine minutes and agenda items, entered and exited an executive session on pending litigation, heard a public commenter urge more staff for homestead audits, and approved conservation-use breach notifications and renewals by unanimous vote.
Discussion Points
•Board approved minutes and amended agenda before entering executive session; public comment raised staffing concerns for homestead audits.
•Ms. Melendez presented lists of breached conservation-use parcels due to owner death and a separate list of renewal applications.
Decisions
•Board approved sending intent-to-breach letters with no penalty and approved the listed renewals (each 5-0).
•Board entered and exited executive session (5-0) and approved minutes/agenda (5-0).
Directions
•None recorded in minutes in response to public comment.
•Staff to send intent-to-breach letters with no penalties and process the approved renewals.
