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PAULDING COUNTY BOARD OF ASSESSORS
MEETING AGENDA
240 Constitution Blvd. Room 3082 Dallas, Georgia 30132
Phone: 770-443-7606 E-Mail assessors@paulding.gov
January 7, 2026 10:00 AM
CALL TO ORDER: Chairman Johnny McBurrows
INVOCATION: Vice-Chairman Ben Amerson
MINUTES: The December 17, 2025 Board Meeting Minutes
CORRESPONDENCE TO THE BOARD:
 Certificate of Appointment was received from GDOR for Ben Amerson stating term from 1-1-2026 to 12-
31-2028
 Chief Appraiser Stokes successfully completed 14 hours of continuing education credit for course 2026-
2027 USPAP, The Fundamentals of Appraising Luxury Homes and Small Spaces, Big Impact
Appraising AUD’s.
 Chief Appraiser Stokes renewed Georgia Residential Real Property Appraiser Classification with the
Georgia Real Estate Commission
 2026 Mobile Home Digest files were delivered to the Paulding Tax Commissioner on December 18,
2025. Mobile Home Assessment / Bills will be postmarked January 16, 2026 providing a March 2, 2026
appeal deadline.
 Personal Property data was sent to vendor for printing tax returns on December 29, 2025
 No Settlement Reached for Appeal to Superior Court
o 2018 3 IH Borrower LP – Acct. 13972
o Bhavikkumar Patel-Acct. 59655(No Show)
o Seth & Cindy Ertell – Acct. 8346
o Paulding Skating Center, Inc-Acct. 3472
 Appeals Resolved due to non-payment to continue to Superior Court
o Haberer Logistics, LLC-Acct. 15219
o Ronald Holmes-Acct. 33664
o Phillip Martin-Acct. 30431
o Peter Nugent-Acct. 47078
o Julia Ogala-Acct. 15156
 Appeal Withdrawal(s)
OLD BUSINESS: None
NEW BUSINESS:
ITEM # 1
 Election of Officers for 2025
o Chairman
o Vice-Chairman
o Chief Appraiser
o Board Secretary
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BOA AGENDA FOR JANUARY 7, 2026 CONTINUED
ITEM # 2
 Request the Board Adopt Robert’s Rule of Order as the primary guide to conduct the Board of
Assessors meetings
ITEM # 3
 2026 County Tax Official Certification
ITEM # 4
 2026 Budget Update
ITEM # 5
 Results of Digital Measuring Device Test
ITEM # 6
 2025 Mileage Rate Certification
o County Millage Rate
o City of Dallas Millage Rate
o City of Hiram Millage Rate
o City of Braswell Millage Rate
o Dallas TAD #1
ITEM # 7
 City of Hiram, Level 1 Freeport Exemption
o Freeport Exemption Referendum A
 Inventory of goods in the process of manufacture or production which shall include all
partly finished goods and raw materials held by the taxpayer, the taxpayer’s affiliate, or
the taxpayers’ designated agent for direct use or consumption in the ordinary course of
the taxpayer’s manufacturing or production business in this state.
o Freeport Exemption Referendum B
 Inventory of finished goods manufactured or produced within this state in the ordinary
course of the taxpayer’s manufacturing or production business when held by the
original manufacturer or producer of such finished goods.
o Freeport Exemption Referendum C
 Inventory of finished goods which, on January 1, are stored in a warehouse, dock, or
wharf, whether public or private, and which are destined for shipment to a final
destination outside this state and inventory of finished goods which are shipped into this
state from outside this state and stored for transshipment to a final destination outside
this state, including foreign merchandise in transit.
o Freeport Exemption Referendum D
 Stock in trade of a fulfillment center which on January 1, is stored in a fulfillment center
and which is made available to remote purchasers who may make such purchases by
electronic, internet, telephonic, or other remote means, and where such stock in trade
of a fulfillment center and delivered to the purchaser at a location other than the location
of the fulfillment center.
ITEM # 8
 Georgia Department of Revenue
o 2026 Social Security Maximum for Homestead Properties
o 2026 Homestead Exemption for Disabled Veterans, Surviving Spouse
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BOA AGENDA FOR JANUARY 7, 2026 CONTINUED
ITEM # 9
 Consideration to adopt Tax Commissioner’s digest calculations for the following:
o Motor Vehicle
o Timber
o Heavy Equipment
ITEM # 10
 Hearing Officer Decisions
ITEM # 11
 Superior Court Settlement Conference Resolution
o McNeel Building System-Acct. 8637
o McNeel Builders, Inc.-Acct. 48095
o McNeel Sterling H. & Steven F.-Acct. 48096, 50893
o Pontoon Properties – Acct. 8915
o Patrick Derosa – Acct. 78856
o 2018 3 IH Borrower LP – Acct. 41177
ITEM # 12
 Motor Vehicle Appeal
o Richard Dunn
o Carlos Lopez
o Camille Roper
ITEM # 13
 Early-Out Request for Conservation use Covenant
o Covenant Release Included
ITEM # 14
 2025 Public Utility Notices
ITEM # 15
 Public Notices
o Property Inspections
o State and Local Homestead Exemptions
o Real Property Tax Returns
o Specialized Assessment
o Freeport Exemptions
o Personal property Reporting Forms
ITEM # 16
 E&R / NOD’s for Consideration
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