Habersham County Tax Assessment Board Approves Tax Excision
The Habersham County Tax Assessment Board has approved a total tax excision this past Monday. This decision means that the overall value of all properties within the tax jurisdiction was calculated before any exemptions were applied. However, the final net tax digest that includes the total value of properties after exemptions remains incomplete.
Kelly McCormick from McCormick & Associates, who managed the real estate revaluation process, projected that the Net Digest will amount to $2.1 billion. This is an increase from last year’s $1.9 billion, marking a rise of $223 million in exemptions.
He noted, “If you look at the percentage of increased exemptions, it’s like chasing your tail, you know?”
About 5% of the net digest reflects actual growth, not mere inflation. “This means that there’s power there that shouldn’t require a rollback, essentially creating a new tax possibility even if they’ve maintained the same millage rate,” McCormick added.
Homestead Waiver Protects Homeowners from Value Increase
During a special meeting, McCormick reported a projected 17.33% rise in property values in Habersham, with the current total approaching $5 billion—up $739 million from last year’s $4.26 billion.
He attempted to comfort residents, indicating that those with Homestead exemptions would be largely shielded from rising valuations because their taxable property values would remain frozen under exemption guidelines.
“The average has indeed climbed by 17%, but it’s possible for one person to see a significant value increase while still paying the same amount due to the exemption,” he explained. “Conversely, if someone else’s property value hasn’t increased as much, their tax bill could actually go up even if the value of the original property goes down.”
Tax Assessment Committee Chairman Bill Terry reminded attendees that the board’s role is limited to assessing fair market value for properties. “Your tax obligations are dictated by your exemption, no matter what the fair market value is,” he emphasized.
Other Property Types Also Show Value Increases
Values in agricultural categories have seen the most significant changes within the digest. Overall, real estate values rose from $133 million to $177 million, reflecting a 32.81% increase.
McCormick attributed this increase to a general lack of field checks—a statewide issue. “It’s tough to have enough personnel available since they can usually check just one property in a single day,” he remarked, adding that farmland has often been undervalued.
Conservation Use Value (CUV) has also risen alongside agricultural characteristics, with a 20.25% increase. However, McCormick cautioned that many CUV values aren’t billed due to regulations.
“These properties can only increase by 3% due to restrictions on the maintenance use contracts,” he stated.
He expects some property owners to appeal if they feel their valuations are either over or undervalued.
“Our aim is to ensure visitors to our office leave well-informed,” he noted. “They might not be thrilled, but we want them to reach a resolution.”
Background on Reevaluation Efforts
The revaluation initiative came after a state examination of Habersham County’s tax procedures identified several issues—misunderstandings, calculation errors, and the undervaluation of commercial properties.
In response, the county hired McCormick & Associates for a $1.1 million, three-year project aimed at reevaluating residential, commercial, and industrial properties.
Earlier figures released last summer indicated an expected 12% increase across all property categories. Projected revenues from industrial property were around $1.4 million, while commercial property was estimated to bring in $3.7 million, up from last year’s figures of $1.4 million and $3.3 million respectively.
Appraiser Joan Church mentioned that tax notices are scheduled to be sent to the printing vendor on July 16, with notifications reaching residents the following week.
