The 2025 digest was listed again on the board's September 23 meeting agenda.
Habersham County Board of Tax Assessors approves 2025 property tax digest
The approved digest sets higher property values countywide, which factor into residents' tax bills for the year.
September 23, 2025: 2025 tax digest
At a glance
What this means now
The story
Starting in February, appraisal consultant Kelly McCormick told the Habersham County Board of Tax Assessors that commercial land values would rise more than residential values, and by March estimated the overall digest could increase 18-21%.
Through the spring and early summer, the board heard that field work on roughly 10,000 parcels was underway, that some industrial park buildings were valued as low as $12 per square foot and others as high as $60 per square foot, and that consultants Terry and Kelly McCormick were refining estimates — settling on about 17% for rural land, 20-25% for commercial and industrial land, and 5-8% for residential land, plus about $100 million added through data cleanup on items such as basements.
On July 14 the Board of Tax Assessors voted unanimously to approve the 2025 tax digest, which recorded a 2025 Net Digest of $2,104,716,859, up from $1,921,794,048 in 2024, with a 17.33% residential increase, a 25% commercial increase, a 27% industrial increase and a 32% agricultural increase.
The Georgia Department of Revenue then did not approve the assessment notices because the EMS charge had been included on them in error. The county remailed notices on July 25 with an appeal deadline of September 8; the chief appraiser reported 158 appeals by August 12 and 918 by September 9. On September 9 the board voted unanimously to let Chairman Bill Terry sign the digest paperwork once board members gave their approval.
The 2025 digest was listed again on the board's September 23 meeting agenda.
What happened
How this issue got here
Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.
Appeared on agendaproposed2025 tax digest
e. 2025 Digest
f. Executive Session: Personnel
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2025 tax digest
e. 2025 Digest f. Executive Session: Personnel
Discusseddiscussed2025 tax digest update presented by McCormick Solutions
Terry informed them that to date the office has received 918
appeals in the office.
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2025 tax digest update presented by McCormick Solutions
Terry informed them that to date the office has received 918 appeals in the office.
ApprovedconfirmedAuthorization for Chairman Bill Terry to sign 2025 Tax Digest paperwork
Motion made by
Denise York to allow Chairman Bill Terry to sign the paperwork once Ms.
Garmon gets approval from the Board members
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Authorization for Chairman Bill Terry to sign 2025 Tax Digest paperwork
Motion made by Denise York to allow Chairman Bill Terry to sign the paperwork once Ms. Garmon gets approval from the Board members
DiscusseddiscussedStatus update from Chief Appraiser on reval notices and appeal deadline
Mailed Notices on July 25, 2025 and we have an appeal deadline of September 8, 2025.
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Status update from Chief Appraiser on reval notices and appeal deadline
Mailed Notices on July 25, 2025 and we have an appeal deadline of September 8, 2025.
Discusseddiscussed2025 property reval status and 2024 DOAA Sales Ratio Study presentation by McCormick Solutions
Terry indicated that he expects a lot of commercial appeals by the September 8 deadline.
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2025 property reval status and 2024 DOAA Sales Ratio Study presentation by McCormick Solutions
Terry indicated that he expects a lot of commercial appeals by the September 8 deadline.
DiscusseddiscussedStatus update from Chief Appraiser on tax digest and Department of Revenue rejection of notices
after the Department of Revenue did not
approve the notices due to the EMS being on the notice when it should
not have been
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Status update from Chief Appraiser on tax digest and Department of Revenue rejection of notices
after the Department of Revenue did not approve the notices due to the EMS being on the notice when it should not have been
ApprovedconfirmedApproval of the 2025 Tax Digest
Motion made by Sonya Turgeon to approve the 2025 Gross Digest for Tax Year
2025; seconded by Denise York; voted unanimously to approve motion.
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Approval of the 2025 Tax Digest
Motion made by Sonya Turgeon to approve the 2025 Gross Digest for Tax Year 2025; seconded by Denise York; voted unanimously to approve motion.
Appeared on agendaproposed2025 property tax digest
The agenda for the meeting is as follows:
2025 Digest
Posted: July 9, 2025 9:00 a.m.
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2025 property tax digest
The agenda for the meeting is as follows: 2025 Digest Posted: July 9, 2025 9:00 a.m.
Appeared on agendaproposed2025 Digest
The agenda for the meeting is as follows:
2025 Digest
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2025 Digest
The agenda for the meeting is as follows: 2025 Digest
DiscusseddiscussedUpdate from Terry & Kelly McCormick on homestead exemption data cleanup
Terry is cleaning up data example: basements. Kelly added $100 million by data cleanup.
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Update from Terry & Kelly McCormick on homestead exemption data cleanup
Terry is cleaning up data example: basements. Kelly added $100 million by data cleanup.
Discusseddiscussed2025 property revaluation update (McCormick Appraisal)
Kelly informed the Board that Rural Land is likely to see an increase of 17%.
Commercial & Industrial could see an increase of 20-25% in land and
Residential land is showing a 5-8% increase.
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2025 property revaluation update (McCormick Appraisal)
Kelly informed the Board that Rural Land is likely to see an increase of 17%. Commercial & Industrial could see an increase of 20-25% in land and Residential land is showing a 5-8% increase.
DiscusseddiscussedConcerns raised about inconsistent commercial property valuations at industrial park
Some of the
buildings are $12 per square foot and some are $60
per square foot.
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Concerns raised about inconsistent commercial property valuations at industrial park
Some of the buildings are $12 per square foot and some are $60 per square foot.
Discusseddiscussed2025 countywide property revaluation update (McCormick appraisal firm)
Terry & Kelly McCormick appeared before the Board to provide an update. Terry
provided an update and he indicated it will be a push to get it done.
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2025 countywide property revaluation update (McCormick appraisal firm)
Terry & Kelly McCormick appeared before the Board to provide an update. Terry provided an update and he indicated it will be a push to get it done.
Discusseddiscussed2025 Habersham County property revaluation progress update
Mr. McCormick indicated that 10,000 parcels have been reviewed. The field work should be completed by the end of May
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2025 Habersham County property revaluation progress update
Mr. McCormick indicated that 10,000 parcels have been reviewed. The field work should be completed by the end of May
DiscusseddiscussedTax digest update from appraisal consultant Kelly McCormick
There will possibly be a 18-21 % increase in the digest according to
the information Mr. McCormick has reviewed thus far.
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Tax digest update from appraisal consultant Kelly McCormick
There will possibly be a 18-21 % increase in the digest according to the information Mr. McCormick has reviewed thus far.
Discusseddiscussed2025 commercial/residential property ratio and land value update from appraisal consultant McCormick
Kelly thinks there will be some changes
in land values. The Land values in commercial properties will go up but not so
much for residential properties.
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2025 commercial/residential property ratio and land value update from appraisal consultant McCormick
Kelly thinks there will be some changes in land values. The Land values in commercial properties will go up but not so much for residential properties.
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