Habersham tax board authorizes digest signing after year of reappraisal and appeals

In February, appraisal consultant Kelly McCormick told the Habersham County Board of Tax Assessors that commercial land values would rise for 2025 while residential land values would not rise as much. By March, McCormick estimated the overall digest could increase 18-21%.

Field work continued through the spring, with 10,000 parcels reviewed by late April and completion targeted for the end of May. In May, board members raised concerns about inconsistent valuations within an industrial park, where per-square-foot values ranged from $12 to $60, as McCormick continued work toward finishing the reappraisal.

By June, McCormick projected rural land values rising about 17%, commercial and industrial land 20-25%, and residential land 5-8%. In July, data cleanup work on items such as basements added an estimated $100 million to the digest, but the Georgia Department of Revenue rejected the county's assessment notices because they incorrectly listed EMS.

Corrected notices went out July 25 with an appeal deadline of September 8. The chief appraiser said the office expected many commercial appeals, and a 2024 state sales ratio study presented in August showed a 39.67% ratio based on 606 sales with 158 appeals already filed. By the September 9 meeting, the number of appeals had grown to 918.

The Board of Tax Assessors voted unanimously on September 9 to authorize Chairman Bill Terry to sign the 2025 Tax Digest paperwork once staff obtains board members' approval.