We, the undersigned citizens and taxpayers of Baldwin County, Georgia, respectfully submit this petition requesting the immediate removal of the current Baldwin County Board of Tax Assessors (BCBTA) based on documented statutory violations, administrative failures, and sustained noncompliance with Georgia law.

Recent state-level review and audit findings reveal significant operational deficiencies and repeated statutory noncompliance by the Baldwin County Board of Tax Assessors. These findings include, but are not limited to:

1. Failure to Meet Statutory Assessment Standards

The 2023 digest reflected an overall assessment ratio of 34.15, below the required statutory assessment level of 36–44 percent for residential and agricultural property. Additionally:

Residential and agricultural median ratios fell outside mandated thresholds.
Residential COD exceeded 15 percent.
Agricultural COD exceeded 20 percent.
These findings indicate noncompliance with Georgia Department of Revenue statistical mandates.

2. Missed Statutory Deadlines

The Board failed to meet mandatory digest submission deadlines under O.C.G.A. § 48-5-302:

Digest not submitted to the Tax Commissioner by July 15.
Digest not submitted to the State Revenue Commissioner by September 1.
Extensions were requested after statutory deadlines had already passed.

3. Improper Board Composition and Training Compliance

A board vacancy remained unfilled for nearly two years in violation of O.C.G.A. § 48-5-295(a).
Further, a board member had not completed required Department of Revenue Course I training as required by O.C.G.A. § 48-5-291.
Additionally, certain staff members failed to maintain required certification under O.C.G.A. § 48-5-263(b)(8).

4. Failure to Conduct Required Ratio Studies

Staff failed to submit initial and final sales ratio studies prior to mailing assessment notices, contrary to Rule 560-11-2-.56 and related legal standards, undermining the integrity and legality of assessments issued to taxpayers.

5. Open Meetings and Transparency Violations

Meeting agendas were not posted at least 24 hours prior to meetings as required by O.C.G.A. § 50-14-1(e)(1).
Minutes failed to clearly reflect board votes and authorizations for revaluations.
Certain actions taken by the Board were not properly recorded.

6. Inconsistent and Inequitable Property Valuations
Documented inconsistencies include:

Uneven application of economic obsolescence adjustments near the Baldwin County Regional Airport.
Improper assignment of site improvement values to individual condominium units contrary to O.C.G.A. § 44-3-78(a).
Failure to properly extract timber values as required under O.C.G.A. § 48-5-7.5.
Failure to uniformly apply statutory penalties for unreturned property under O.C.G.A. § 48-5-299(b).

7. Appeal Process Violations

Taxpayers were not mailed required notices within statutory timelines under O.C.G.A. § 48-5-311. Where deadlines were missed, taxpayers’ asserted values should have been granted by law. Failure to comply with statutory appeal procedures directly impacts taxpayer rights.

8. Specialized Assessment and CUVA Noncompliance

Required documentation for parcels under 10 acres seeking CUVA status was not verified.
Income and ownership qualifications were not properly documented.
Required site visits prior to denial were not consistently evidenced.
These deficiencies undermine fairness and statutory compliance under O.C.G.A. § 48-5-7.4.

9. Manufactured Housing Digest Violations

The 2024 manufactured housing digest was not properly approved prior to submission, contrary to APM Rule 560-11-9-.08(3).

 
Impact on Baldwin County Taxpayers
A state-level review revealed that Baldwin County taxpayers were overtaxed by more than $350,000. Beyond the financial impact, these repeated statutory failures demonstrate systemic governance deficiencies, lack of oversight, and failure to maintain legal compliance in property tax administration.

Property taxation is one of the most consequential functions of local government. It must be conducted with accuracy, uniformity, transparency, and strict adherence to Georgia law. The documented pattern of noncompliance has eroded public trust and calls into question the Board’s ability to fulfill its statutory obligations.

 
Request for Action
Therefore, we respectfully request that:

The Baldwin County Board of Commissioners initiates formal proceedings for the removal of the current Board of Tax Assessors pursuant to applicable Georgia law.

An independent review and corrective action plan be implemented immediately.

Qualified and fully compliant members be appointed who meet all statutory training and certification requirements.

Policies be adopted to ensure strict compliance with all Georgia Code provisions governing tax assessment and taxpayer rights.
 

In conclusion, the integrity of Baldwin County’s tax system depends on lawful administration, transparency, and equitable treatment of all taxpayers. The documented violations and systemic failures necessitate immediate corrective action.

We urge swift and decisive action to restore accountability, protect taxpayer rights, and rebuild public trust.