2022-11-07 Assessor's UpdateAssessor’s Update
November 7, 2022
2:01 p.m.
Present: Commissioner Pollock, Commissioner Grose, Commissioner Swope, Dianne Dorey, Jake
Coppock, Erik Martin
Guest(s): John Christian
Recorder: Tammy Martin
Dianne Dorey presented the final values for the 2022 assessment rolls. New Construction value picked
up was $299,266,338. The bank capacity is a dollar amount based on previous year’s amounts that were
not utilized.
Becky Butler presented three options to the Board.
• Option 1 – 0% increase
• Option 2 –1% increase
• Option 3 – 1% increase and banked capacity
Becky said the levy rate has decreased because housing values have increased. Dianne said that if a levy
lid lift were ever needed, there would need to be a vote from the people. Dianne said the levy rate
would go up again if housing values decreased.
Jake Coppock worked the options based on prior year’s choices and the highest regular tax total is
$15,079,474.56.
Dianne said taxes are collected for the year using 2021 sales for the 2022 taxed assessed values payable
in 2023.
Jake said there is approximately $14,400,000 in bank capacity. This amount is what wasn’t taken and
what could’ve been levied in a previous year.
Dianne said if a UGA value is annexed into a city, the current expense would not lose levy rates, but the
roads would.
Becky said state assed utilities is still to be determined, but Dianne said because the market has been up
and the state assessed utilities ratio will be higher.
Meeting adjourned 2:33 p.m.