Chief appraiser speaks to City Council

Feb. 17—Baldwin County Chief Appraiser Wade Williams gave a brief overview of his role and how properties are assessed Tuesday when he addressed Milledgeville City Council.

It marked the first time in his tenure that he has addressed city leaders.

"Thank you for allowing me to be here, and I also apologize for the fact that it is 2024 and I've been here for six years; I started Jan. 3, 2018, and really have not connected with the city as I should," Williams said. "And [City Clerk] Mr. Bo [Danuser] was polite enough to say well, 'Part of the reason you probably didn't was because you were catching up from the past.'"

The county's chief appraiser said that is true.

Williams explained that the county tax assessor's office contributes to the citizens of Milledgeville and that those citizens are the citizens of Baldwin County.

"Our job is to evaluate and value property, personal and real," Williams said. "What is the difference? Real is anything that has to do with dirt. Personal is something of a business nature to a computer, mobile home, and anything that might be titled. Anything that is taxable under Georgia law, we are responsible for putting a value on that."

He pointed out that he and the board of tax assessors are not fee appraisers.

"...We have similarities, but at the same time, total differences, too," Williams said. "Some of those differences are that we are regulated by the (Georgia) Department of Revenue, who trains us. There are four certifications through the Department of Revenue."

Williams said he is an appraiser III.

He has worked as an appraiser and with tax assessor boards since 2003.

"I call it, once you are in the business, it holds onto you because you are part of the island of misfits," Williams said.

Nevertheless, it's a vital job, he said.

He explained that government and society cannot function without taxes.

"And everybody has a different opinion of it," Williams said.

Every year, the Georgia Department of Revenue approves the county's digest.

"That is done most of the time in the fall, around September, if we meet the timeline," he said. "Sometimes it is very difficult. The city sometimes, unfortunately, gets the information afterward. One of the things I would like to emphasize is whoever I need to connect with and try to facilitate numbers to you so you can be proactive in trying to figure out a budget, especially setting millage, because we all know that millage is a very key important, but hot topic at times."

Williams said the office also is regulated by the Georgia Department of Audits.

"Everything we do is statistical," he said. "We have a goal to meet. The audit department regulates us by statistics and it's simply this: We put a value on a property. That value is the fair market value to the best of our ability. That property sells. The 40% of the assessed value of that property, which under Georgia law you are taxed on, is then divided by the sale price. You get a ratio, and whatever the sales price is of the percentage of 40% and the ratio is what comes out of it."

He said the target is to say they valued a piece of property for $100,000 and that its assessed value is $40,000. Say it sold for $100,000, then his staff was perfect because the ratio would have been at 0.40.

"If I was that good, then I would have been in Las Vegas this past Sunday and I would never have met any of y'all," Williams said.

He said that figure is difficult to reach, especially in a moving market.

Williams invited anyone with questions to call his office or set up an appointment with him.

For additional information about the Baldwin County Board of Tax Assessors, call 478-445-5300. The office is located at Suite 120 of the Baldwin County Government Complex, located at 1601 N. Columbia St.