Montgomery Board of Commissioners Reject Proposed Contract for Property Value Reappraisal

The Montgomery County Board of Commissioners voted 3-2 to reject a proposed contract to hire an outside company to reappraise property values in the county during a call-in meeting on August 25 in the Montgomery County Government Annex in Mount Vernon.

The contract proposed accepting Norris Appraisal Services’ bid of $202,800 to reappraise each parcel in Montgomery County, as part of the state mandated reappraisal process slated for every three years. The county’s reappraisal was originally set for 2023 but was delayed, leaving Montgomery County out of sync with the rest of the state.

“What we do is we go and re-measure all the buildings, make sure our measurements are right,” said LaDonna Simon, Montgomery County Tax Assessor. “This is what this company would do.”

Simon hoped to outsource the reappraisal work to Norse as the process involves visiting each individual parcel in the county. Otherwise, the reappraisal work would fall on the tax assessor’s office staff, of which there are only two: Simon and Appraiser Assistant Michael Moore.

“Theorectically, I can go look at the parcels, but can I do the schedule?” said Simon. “Can I look at 6,800 parcels and do the scheduling and do the administrative work that needs to be done on a daily basis and take care of our taxpayers as they come in? No, I can’t do that.”

The purpose of the reappraisal is to readjust the county’s sales ratio to be more accurate to the current market value of local properties. The standard sales ratio for Georgia counties is 40%, while Montgomery County’s sales ratio is 20.5 percent, the lowest in the state.

The sales ratio determines how much of a property’s value is considered for property tax calculation. For example, a property with a fair market value of $100,000 in a county with a sales ratio of 40 percent would have an assessed value of $40,000, which would then be multiplied by the millage rates set by the local county government and school board to determine owed taxes.

County Manager Heather Scott estimated the county will lose $30,000 to $60,000 due to the lower sales ratio. Meanwhile, the Montgomery County School System is projected to lose “well over a million dollars,” according to Superintendent Dr. Ronda Hightower, following a loss of $945,000 in 2024.

Commissioner Amie Vassey, who voted both against the contract and against the approval of the meeting’s agenda, argued the money lost by the county due to the lower sales ratio was “very minor compared to a $5 million budget” and did not warrant the cost to contract Norris’ services. She also noted the monetary burdens which would fall on the taxpayers, many of whom are still recovering from Hurricane Helene.

“Why is it necessary?” said Vassey. “Why are we being requested and asked to complete a comprehensive reeval[uation] in such an urgent manner, and why couldn’t this wait until our regularly scheduled work session in September?”

Instead, Vassey suggested Simon and the tax assessor’s office undertake the reappraisal themselves in a process of thirds, evaluating one third of the county each year for a complete reevaluation every three years. In addition, she also suggested focusing on commercial, industrial and agricultural parcels instead of residential to ease the burden on taxpayers.

During the meeting, multiple attendees complained of the commissioners’ low volume due to microphone malfunctions, with one man being escorted out of the meeting room after walking up to Commissioner Leland Adams and forcibly readjusting his microphone.

According to County Attorney Ron Daniels, the only immediate ramification to delaying the reappraisal would be a $5 to $15 penalty per parcel. However, in the long term, the Georgia Department of Revenue (DOR) could step in and conduct the reappraisal themselves.

“I’m sure the citizens would prefer to pay a $5 penalty fee on their bill rather than a 25 percent increase on their taxes,” said Vassey.

According to Simon, the board could instead combat the tax increase by lowering the millage rate. By adopting a lower rate, the board can mitigate the increasing taxes while still collecting enough funds to maintain a consistent budget.

“We can get charged $5 a parcel,” said Simon. “Now, I know that doesn’t sound like much, but what it is, it’s just making it worse. It’s just making our ratio worse.”

Adams offered a motion to accept the contract, with votes in favor from himself and Vice Chair Clarence Thomas, while Commissioner Vassey and Jimmy Sharpe voted against. Chairman Ginger Morris served as the deciding vote, offering a vote against.

Simon felt the vote against the contract was due to a lack of understanding of the reappraisal process from the commissioners.

“Some of the commissioners who voted, the commissioners who specifically voted against it, they do not understand the process,” said Simon. “There was a lot of misinformation given out at that [meeting].”

According to Simon, since the county accrued four citations from the DOR in 2024, the tax assessor will be placed under order consent, meaning Simon will have to submit quarterly reports detailing steps she and the county are taking to resolve the issue. If the issue is not resolved, the DOR may choose to not certify the Montgomery County digest, preventing the county from collecting any tax money.

The Board of Education will also be impacted, as laws encourage schools to rely more on revenue from property taxes than from state or federal funding. The schools’ current general fund balance represents four months of operating costs, while the recommended balance ranges from three to six months.

Moving forward, Simon plans to reach out to Norris again to ask if there is anything the company can do regarding the contract, but how the reappraisal will be handled is uncertain.

“I wish I could tell you,” said Simon. “If we can’t get this done, it’s going to get worse.”