The Gilmer County Board of Tax Assessors heard public comment, during its Oct. 21 regular meeting, from a local man on behalf of his elderly father concerning early termination of a conservation use covenant.
Greg Martin said a conservation use assessment received by his dad, James, who is 92, ended after James’ wife passed away last year.
Martin told board members Gary Engel, Bill Logan, Jerry Davis, John Williamson and Tom Porter that he and his sister handle checking mail for their dad, but no one knew the 10-year conservation covenant had to be redone under the surviving property owner’s name.
A notice was sent, Martin later found out, but it was returned to the assessors office because his dad doesn’t get mail at the physical address. Instead, he receives mail at a P.O. Box also listed on a property deed.
Martin said he was told his dad received a phone call from the assessors office about the matter. He said his dad does not remember the call.
Martin asked why, since there was also a P.O. Box listed on the deed, the notice didn’t go to that address after it was returned.
“If the first notice came back to them, is there anything in the statute that says they have to go a step further? It looks like the P.O. Box would be your second point of contact,” he said.
Chief Appraiser Theresa Gooch said the office did take an extra step by contacting the property owner by phone, but the office doesn’t have the time, resources or staffing to chase down every address.
“We have to rely on the property owners to make sure we’re getting the right information and the correct address. If there are changes in the exemption, it’s up to the owners to seek out what needs to be done when those changes take place,” she added.
Due to the death of one of the property owners, the covenant was terminated after the April 1 deadline for changes passed. Since the covenant had already been terminated, the assessor board did not vote on the matter.
Martin said the covenant ending almost doubled taxes on the property.
Board members noted this was the second time this year that they’ve heard from someone speaking for an elderly property owner about an issue involving a tax break ending due to a death. In July, they heard comment and concerns from the son of a 90-year-old woman about an over-65 homestead exemption ending after the woman’s husband passed away.
“This is the second one this year. It’s sad, but we’re following the law the best we know how to do,” said Porter.
Engel said the cut-off date for covenant changes has to be followed.
“That’s the position we’ve taken previously when this same issue came up,” he added. “It’s very frustrating, but they’ve got to have a cut-off date somewhere. Whether I agree with the law or not, or any of us for that matter, it’s what’s in the state code we have to adhere to. Otherwise we could get the county in a bind.”
Williamson said he understands the state law, but things should not necessarily be “set in granite” when dealing with older people and those who “might not be quite mentally competent.”
He suggested the assessors office possibly look into adding an additional address line to their files, similar to what the U.S. Postal Service does, which could be used if a notice is returned.
“The post office does take the initiative to put it to the other address when one doesn’t work,” he said.