After long awaiting a state-level opinion about changing a local homestead exemption for property owners age 65 and up, the Gilmer County Board of Tax Assessors was notified that some sort of opinion has been received from the attorney general’s office, but it’s not the type of response they’d requested.
At an Aug. 25 meeting of the assessor board, attorney David Clark told board members Gary Engel, Tom Porter, John Williamson and Jerry Davis that a letter of opinion was received from an employee with the state attorney general’s office, but it included the opinion of its writer only, not necessarily the opinion of the attorney general.
“They issue an official opinion and an unofficial opinion, and that’s what we had requested. Now, I understand they issue a memorandum and it’s the opinion of the writer only,” Clark said.
The wait for a state-level opinion began in summer 2019 after the board had decided that unattached structures, such as sheds and garages, would no longer be included in the 65-and-over homestead exemption, thus making them eligible for taxation.
After assessment notices went out and the board heard much public comment against the changes from property owners who receive the school tax exemption, it was decided to leave the exemption as it had been, with the unattached structures included, until an opinion on the changes could be gathered from the state attorney general’s office.
Clark said he’s contacted that office multiple times, but this is the only opinion that’s been received.
He summarized the letter, saying the opinion states that commercial or retail structures would not be included in the homestead exemption, but structures like a garage, shed or gazebo would be included in the definition of a homestead.
Clark said he doesn’t think the letter changes the board’s direction as they’ve not done anything contrary to the writer’s opinion.
Engel, the board’s chairman, said the assessor board lacks any further guidance on the matter, and that opinion is all they’ve received to go on.
“It’s back to this board to make this decision,” said Porter.
Chief Appraiser Theresa Gooch said language in the over-65 exemption policy will be reviewed at the board’s September meeting, then members can vote on it.
In other news …
Local public utilities will be taxed at the full 40 percent assessed rate after an overall sales ratio of 38.82 was received this year from the Department of Audits, Gooch noted.
A tax-exempt property application was approved for land that will be used as a cemetery at Pleasant Valley Baptist Church.
The board heard comments from church member Charles Padgett, who talked about the church working for more than a year to get an ownership name issue squared away.
Gooch said there was an ownership discrepancy where “of Christ” had been added to the church’s name on a deed.