A nearly 20% increase in Catoosa County’s base rate for home value appraisals was recently approved by the county’s Board of Assessors.
The rate was upped because of an increase in home values, according to a statement from Catoosa County, and will be used as part of the calculation to determine property taxes.
The market forces in the Catoosa County area over the past three years have seen significant increases in property sales and property values, Chief Appraiser Ashley O’Donald said, explaining why the property value base rate was increased.
The county’s Tax Assessor Office works year-round to assess the county’s property values, he said, adding he expects tax notices to go out about June 1.
An increase in the base rate for property values doesn’t necessarily mean an increase in property taxes, county spokesman John Pless said. The final decision on property taxes is made by the County Commission, school board and Ringgold and Fort Oglethorpe city councils when each panel sets its respective millage rate, a figure that is multiplied by 40% of the home’s assessed property value to determine the final tax bill.
O’Donald said the property value base rate change was essentially zero in 2022 and 19.3% this year. The Board of Assessors made the decision not to change the base rate a year ago, he said, before he was working as the county’s assessor.
In a phone call, Pless gave examples of how property tax was distributed in 2022.
At his house in Ringgold, he said, 63% of his property tax bill went to county public schools, 24% went to the county and 13% went to the city of Ringgold. In the unincorporated parts of Catoosa County, he said, schools get 67% and the county 33%.
Due to financial conditions, the County Commission’s millage rate was increased slightly a year ago, Pless said, but several years prior to that, the rate was rolled back due to property value assessments. In 2022, the assessor did not re-assess properties even though home prices had gone up by 20% to 30%, he said.
Board of Assessors Chairman Tony Henson said in a phone call he disagreed with setting the base assessment rate at its new level but was out-voted. He said the board didn’t raise the rate in 2022 because doing so would have made it too high.
“And another reason was the economy was bad, and the economy is going to get worse this year, and inflation and interest rates are going to go up, and housing is going to go down,” he said. “Houses are going to get cheap.”
After several motions for a lower property value base rate failed, the Board of Assessors on Tuesday voted 3-1 to adopt the base rate increase. Board members Randall Franks, Ben Scott and James Clark voted yes; Henson voted no.
Board member Dixon White did not attend the meeting.
The meeting also introduced O’Donald, who started in his role as chief appraiser in Catoosa County about six weeks ago, he said. He previously worked as the chief appraiser in Whitfield County.
O’Donald said his staff was willing to work with homeowners if they have an issue with their appraisals. Homeowners have up to 45 days after the assessment to file an appeal with the Tax Assessor Office, he said.
Like many communities in the region, he said, the housing market in Catoosa County is strong.
“We’re seeing a lack of supply in homes,” O’Donald said. “Supply is not meeting demand by any means, so that is going to drive prices higher.”
Poor people can’t pay property taxes forever, especially elderly people on a fixed income, Henson said. Spending needs to be cut in the county, cities and school budget, he said, to avoid kicking people out of their homes due to high property tax bills.
A board member for 23 years, Henson said he hadn’t seen home values go up that much until 2018, when they sky-rocketed.
“The problem is, you value a man’s house according to another man’s house,” he said.
Northwest Georgia home prices are being driven up by people who have sold their homes in inflated markets, he said. To enjoy low crime and quality of life, people moving to Georgia are willing to pay tens of thousands of dollars over asking prices, Henson said.
A fix would have to come from the General Assembly, and Henson suggested property values be grandfathered in rather than be so heavily based on sale prices. Increases in property values could still be based on improvements to the property, he said.
“People say that ain’t fair because services go up, but they don’t ask for more services,” he said.
He gave the example of his home near the Whitfield County line that lacks full-time fire service staffing like some parts of the county, and that he pays the same rates as other county residents.
Contact Andrew Wilkins at awilkins@timesfreepress.com or 423-757-6659.