Liberty County, Georgia

Board of Tax Assessors

The Liberty County Board of Tax Assessors will vote on rescheduling the October board meeting. The agenda also includes approval of minutes, department reports, and consideration of the 2026 Homestead & Solid Waste Exemption Request. Additionally, the board will discuss changes in property value and taxability for commercial and real property, and review 11 items under the Mapping/GIS consent agenda.

• Proposed rescheduling of the October BOA meeting (vote)
• 2026 Homestead & Solid Waste Exemption Request
• 2026 Recommendation List
• Changes in value and taxability – commercial and real property
• Consent agenda with 11 Mapping/GIS recommendations

Board of Commissioners

The Liberty County Board of Commissioners will hold a public hearing on a conditional use for an outdoor event space and consider several action items including amending the towing fee ordinance, approving a $34,500 pay and compensation study, and entering into disaster relief agreements with the United Way and a stand-by logistics contractor. The board will also vote on a contract for traffic signal design at US Hwy. 84 and Independence Parkway.

• Public hearing on Conditional Use 2026-23-LC for outdoor event space at 956 Freedman Grove, Fleming
• Final plat approval for Alder Grove Phase 2A off Isle of Wight Road
• Amendment to Liberty County Code Section 40 to increase towing fees
• MOU with Steve Condrey & Associates for pay/compensation study ($34,500)
• Contract with ATLAS for traffic signal warrant analysis and design at US Hwy. 84 and Independence Parkway

Board of Commissioners

The Liberty County Board of Commissioners will hold a work session to review updates from the Fire & Rescue, Public Works, and Records Center departments. The agenda includes a review of grant applications and a recommendation to increase Emergency Medical Services fees. The board will also discuss the SPLOST schedule and a jail building assessment.

• Fire & Rescue Department update
• Grant updates: CDBG-DR-EOC, DCIP, and GOSP
• Recommendation to increase EMS fees
• Jail Building Assessment RFP due July 30, 2026
• Executive Session for legal counsel consultation

Board of Tax Assessors

The Liberty County Board of Tax Assessors will hold a special workshop meeting on June 24, 2026, at 10:00 a.m. The agenda includes discussion of the updated Personnel Rules and Regulations Manual and the Operational Procedures Manual. The meeting is for discussion only; no formal action or vote will be taken.

• Review and discussion of updated Personnel Rules and Regulations Manual
• Review and discussion of Operational Procedures Manual

Board of Commissioners

Board of Tax Assessors

This meeting is entirely procedural: the Board will approve prior meeting minutes and receive standard departmental reports (administrative, personal property, real property, mapping/GIS) and the Chief Appraiser's report. No specific decisions, hearings, or financial items are listed on the agenda.

Board of Commissioners

Board of Commissioners

The Board approved a preliminary plat for 147 single-family lots at Laurel View East Tract B. Commissioners also authorized a list of delinquent property tax write-offs and an alcohol beverage license for 351 Isaac Stevens Road. Additionally, Patricia Stevens was reappointed to the DFCS Board.

• Approved preliminary plat for Laurel View East Tract B (unanimous)
• Approved 2018 delinquent tax write-off list (unanimous)
• Approved alcohol beverage license for 351 Isaac Stevens Road (unanimous)
• Reappointed Patricia Stevens to the DFCS Board (unanimous)

Board of Tax Assessors

The Liberty County Board of Tax Assessors will hold a regular meeting to approve minutes, receive department reports, and consider adopting the board's policy manual. Reports include 2026 homestead and solid waste requests, a tabled homestead approval pending eligibility research, and tabled timber values from owner-harvested parcels. The board may also hold an executive session on personnel and legal matters.

• Adoption of Liberty County BOA Policy Manual
• 2026 Homestead & Solid Waste Requests and Recommendations List
• Tabled Homestead Approval Per Eligibility Research
• Unfinished Business: Parcel removed from exempt properties digest for research
• 2026 Owner Harvest Timber Values tabled for research

Board of Commissioners

The Board unanimously approved the purchase of a new generator for MidCoast Regional Airport at a cost of $156,000. It also approved the Opioid Settlement Fund recommendations, allocating $20,000 each to drug, veterans, and family treatment courts, $32,195 to an EMS narcotics box, and $19,788 to the Sheriff’s Office Chance program. Additional unanimous approvals included a resolution to increase alcohol license fees and several board appointments.

• Approved $156,000 generator purchase for MidCoast Regional Airport (unanimous)
• Approved Opioid Settlement Fund allocations totaling $111,788 (unanimous)
• Approved resolution to increase alcohol license fees (unanimous)
• Approved amendment to alcohol distance requirements ordinance (unanimous)
• Approved Right of Way Maintenance Agreement with GDOT for SR 25 roundabout (unanimous)
• Denied Wheeler Tract subdivision request from Goose Creek, LLC (unanimous)
• Reappointed multiple members to various county boards and commissions (unanimous)
• Adjourned meeting (unanimous)

Board of Tax Assessors

The Board of Tax Assessors will meet to approve 2026 values, ratios, and rural land value changes. The body will also review various exemption requests and valuation lists for timber and forest lands.

• Adoption of 2026 Current Use Valuation Assessment (CUVA) Values
• Adoption of 2026 Forest Land Protection Act (FLPA) Values
• Approval of 2026 Homestead Recommendation List (29 applications)
• Review of 2026 Freeport Exemption Request
• Approval of 2026 Values, Ratios, and Rural Land Value Changes

Board of Elections

The Board of Elections will approve minutes from March 30, hear the election supervisor's update and voter statistics, and review the monthly finance report. Old business includes an update on the building committee. New business focuses on setting a date for election consolidation. The agenda is largely procedural with no major decisions or dollar amounts specified.

• Approval of March 30, 2026 board meeting minutes
• Election supervisor update and voter statistics report
• Monthly finance report for March 2026
• Update on the building committee
• Setting a meeting date for election consolidation

The Liberty County Board of Elections approved the March 30, 2026 meeting minutes and the March 2026 financial report. It voted unanimously to wrap county vehicles without the Elections logo for security and to allow Supervisor Walthour to attend a national certification conference. The board also set Tuesday, May 26, 2026 as the date for the General Primary Election and scheduled the next meeting for that day.

• Approved March 30, 2026 meeting minutes (unanimously)
• Approved March 2026 financial report (unanimously)
• Approved vehicle wrap without Elections logo for security (unanimously)
• Approved Supervisor Walthour's attendance at CERA certification (unanimously)
• Approved May 26, 2026 as date for the General Primary Election (unanimously)
• Approved next board meeting and election certification for May 26, 2026 at 4:00 p.m. (unanimously)
• Adjourned the meeting at 4:53 p.m. (unanimously)

Board of Tax Assessors

The Liberty County Board of Tax Assessors will hold a special called meeting to discuss site improvements. A vote on the matter is scheduled. The agenda also includes procedural items such as certification of Open Meetings Act compliance and prayer. No further details on the specific site or improvements are provided in the agenda.

• Discussion and vote on site improvements (no further details in agenda)

The Board discussed a new procedure that tracks a $5,000 site improvement value separately from land value to avoid double valuation. Motions were made to approve the separate line‑item approach and to ensure no double valuation occurs. Vote tallies for these motions were not recorded in the minutes.

• Motion to approve use of site improvements as a separate line item (vote results not recorded)
• Motion to ensure no double valuation of site improvements (vote results not recorded)
• Motion to adjourn the meeting (vote results not recorded)

Board of Commissioners

The commissioners unanimously approved several actions, including the abandonment and transfer of Drum Point Way to its residents, and the abandonment and transfer of Sunshine Campground Road to its owner. They also approved the FY27 public defender budget, the millage rate estimate, the five‑year Capital Improvement Plan, and the county’s property and casualty insurance renewal.

• Approved abandonment of Drum Point Way (unanimous)
• Approved transfer of Drum Point Way to citizens (unanimous)
• Approved abandonment of Sunshine Campground Road (unanimous)
• Approved transfer of Sunshine Campground Road to property owner (unanimous)
• Approved CPD FY27 budget request (unanimous)
• Approved proposed millage rate estimate (unanimous)
• Approved FY27 5‑year Capital Improvement Plan (unanimous)
• Approved renewal of county property and casualty insurance (unanimous)

Board of Commissioners

The commissioners approved the County’s agreement to provide probation services for the Superior Court. They also approved two conditional‑use requests for a home‑based gunsmith business and a veterinary office, both unanimously. A resolution transferred $1,185,000 of T‑SPLOST funds to The Trails Subdivision project, and another moved T‑SPLOST money to the Barrington Ferry Road roundabout. The board voted 4‑1 to purchase two fire engines and one tanker truck using capital funds.

• Approved March 2026 minutes with correction (unanimous)
• Approved Conditional Use Request 2026‑06‑LC for home‑based gunsmith business (unanimous)
• Approved Conditional Use Request 2026‑07‑LC for veterinary office (unanimous)
• Approved probation services agreement with Southeast Corrections LLC (unanimous)
• Approved purchase of three fire vehicles (4‑1)
• Approved transfer of $1,185,000 T‑SPLOST funds to The Trails Subdivision project (unanimous)
• Approved transfer of T‑SPLOST funds from Interstate Paper Road to Barrington Ferry Road roundabout (unanimous)

Board of Elections

The Liberty County Board of Elections will consider several agenda items, including approval of the February 23, 2026 meeting minutes, the election supervisor’s update and voter statistics, and the February finance report. The board will vote on the FY 2026‑2027 operation budget and receive updates on the Georgia Attorney General’s recommended action and staggered‑term local legislation. A report from an attendee at the GAVREO conference will be presented, followed by public comments and adjournment. The next meeting is set for April 27, 2026 at 4:00 pm.

• Approval of minutes from the February 23, 2026 board meeting
• Approval of the FY 2026‑2027 operation budget
• Update on the recommended action of the Georgia Attorney General’s office
• Report on the staggered‑term local legislation (LCBOE)
• Report from the attendee at the GAVREO conference

The Liberty County Board of Elections unanimously approved a $71,980 increase to the FY 2026‑2027 operational budget covering technical services, precinct upgrades, advertising, travel, and training. It also approved a $25,200 technical support agreement, a $9,000 deposit for ADA polling equipment, and authorized Supervisor Walthour to attend an AI‑Elections clinic. The board approved the January financial report, the February minutes, and adjourned the meeting unanimously.

• Approved $71,980 budget increase for FY 2026‑2027 (unanimous)
• Approved $25,200 Technical Support Agreement for election technician (unanimous)
• Approved $9,000 deposit for D1 Hub‑ADA equipment purchase (unanimous)
• Authorized Supervisor Walthour to attend AI‑Elections clinic (unanimous)
• Approved January financial report (unanimous)
• Approved February 23 minutes (unanimous)
• Approved operational budget to be presented to Board of Commissioners (unanimous)
• Adjourned meeting at 5:15 p.m. (unanimous)

Board of Commissioners

The Liberty County Board of Commissioners approved the Agreement for Provision of Probation Services with Southeast Corrections, LLC for the State Court. They also accepted a 35‑foot right‑of‑way donation on Williams Road and approved contracts for Freedman Grove Road improvements ($322,066) and Susie King Taylor Park landscaping ($117,821), each with a 10 % contingency. The board adopted resolutions to abandon Drum Point Way, convert the code‑enforcement position to full‑time beginning July 1 2026, and appoint Nichelle James as Summer Foods Coordinator. Additional approvals included a $79,496.34 bid to furnish the new EMS building and authorization for the chairman to execute a consent order allowing Animal Control operations to resume.

• Approved probation services agreement with Southeast Corrections, LLC (all present)
• Approved acceptance of 35’ right‑of‑way donation from Mr. Ferrell Mobley on Williams Road (all present)
• Approved $322,066 contract with Sittle Construction for Freedman Grove Road improvements, plus 10% contingency (all present)
• Approved $117,821 contract with C.A. Sittle for Susie King Taylor Park landscaping, plus 10% contingency (all present)
• Approved intent to abandon Drum Point Way (all present)
• Approved conversion of code enforcement position to full‑time starting July 1, 2026 (all present)
• Approved appointment of Nichelle James as Summer Foods Coordinator (all present)
• Approved VIP’s $79,496.34 bid to furnish the new EMS building (all present)

Board of Tax Assessors

The Liberty County Board of Tax Assessors will certify compliance with the Georgia Open Meetings Act, approve the minutes from the February 10 and February 20, 2026 meetings, and consider the 2026 Homestead Recommendation List containing ten applications. The board will also discuss any items removed from the consent agenda, receive reports on personal property, real property, and Mapping/GIS, and hear the Chief Appraiser's report.

• Approve February 10, 2026 meeting minutes
• Approve February 20, 2026 budget meeting minutes
• Review 2026 Homestead Recommendation List (10 applications)
• Discuss items removed from the consent agenda
• Chief Appraiser's Report

The Board accepted the February 10 minutes and the February 20 budget workshop minutes. It approved a series of staff recommendations covering the 2026 Homestead List, personal and commercial property value changes, and appraisal department updates. All motions were carried with the same vote pattern and the meeting was adjourned.

• Approved February 10, 2026 minutes (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Approved February 20, 2026 budget workshop minutes (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Accepted Marty Martin’s recommendations (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Accepted Sierra Shipman’s 2026 Homestead List (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Accepted Windy Davis’s personal property value changes (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Accepted Kenneth Drebelbis’s commercial value changes (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Accepted Donny Pearis’s appraisal recommendations (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)
• Adjourned meeting (votes: Steele, Ammons, Smiley, Byrd in favor; Remillard absent)

Board of Commissioners

Board of Elections

The Board will approve the January 26, 2026 meeting minutes and hear the Election Supervisor’s update and voter statistics. It will review the January monthly finance report and receive information on revising the Modus Election Software System contract. The Board will set a date for the FY 2027 budget committee. Public comments and adjournment will follow.

• Approve minutes from the Jan. 26, 2026 board meeting
• Election Supervisor update and voter statistics report
• Review January monthly finance report
• Information on revising the Modus Election Software System contract
• Set date for FY 2027 budget committee work

The board entered and exited an executive session to discuss a legal matter. It unanimously authorized Chairman John McIver to renegotiate the Attorney General's consent order from SEB Case 2020‑064. The board also approved hiring two permanent part‑time Records and Documents Assistants and approved the January 2026 financial report. Additionally, it set a February 25 date to discuss the FY budget and scheduled the next meeting for March 23, 2026.

• Approved agenda order (unanimously)
• Approved minutes of Jan 26, 2026 meeting (unanimously)
• Entered Executive Session to discuss legal matter (unanimously)
• Authorized Chairman Mclver to execute renegotiation of AG consent order (unanimously)
• Approved recommendation to hire two permanent part‑time Records and Documents Assistants (unanimously)
• Approved January 2026 financial report (unanimously)
• Set FY budget discussion for Feb 25, 2026 at 9:00 a.m. (unanimously)
• Scheduled next board meeting for Mar 23, 2026 at 4:00 p.m. (unanimously)

Board of Tax Assessors

The Board of Assessors is holding a special budget workshop meeting. The primary purpose of the session is to approve the budget for fiscal year 2027.

• Approval of FY2027 Budget

The Liberty County Board of Tax Assessors approved the FY 2027 budget with an amendment to the GMASS contract value. The motion was made by Susan Ammons, seconded by Lloyd Byrd, and carried. The minutes do not record the exact vote tally.

• Approved FY 2027 budget with amendment to GMASS contract value (motion carried)

Board of Commissioners

The Board unanimously approved the FY25 final budget amendment for the General Fund and the Special Revenue Fund. It also accepted responsibility for maintenance of the Lewis Frasier Bridge and approved the final plat for Cottages on Carter Phase 2A. The Board authorized a no‑cost financial analysis by Stifel and voted to reconvene and adjourn the meeting.

• Approved FY25 General Fund budget amendment (unanimous)
• Approved FY25 Special Revenue Fund budget amendment (unanimous)
• Accepted responsibility for Lewis Frasier Bridge roadway maintenance (unanimous)
• Accepted LCPC staff recommendation for final plat of Cottages on Carter Phase 2A (unanimous)
• Authorized Stifel to conduct a financial analysis of county debt at no cost (unanimous)
• Approved motion to reconvene the Board (unanimous)
• Approved motion to adjourn the meeting (unanimous)

Board of Tax Assessors

The Board of Assessors will certify compliance with the Georgia Open Meetings Act, approve the January 21, 2026 meeting minutes, and consider a consent agenda that includes the 2026 Homestead Recommendation List and various administrative reports. It will discuss any items removed from the consent agenda, hear reports on personal and real property, mapping/GIS, and receive the chief appraiser’s report before adjourning to an executive session.

• Certification of compliance with the Georgia Open Meetings Act
• Approval of January 21, 2026 meeting minutes
• Consent agenda – 2026 Homestead Recommendation List (18 items)
• Discussion of items removed from the consent agenda – administrative
• Chief Appraiser’s report

The Board accepted the January 21, 2026 meeting minutes and approved the 2026 Homestead Recommendations List along with several staff recommendations on personal and commercial property values. An executive session was cancelled because legal counsel was unavailable. The Board introduced a new administrative employee and announced upcoming retirements of two staff members. The meeting was adjourned at 10:50 A.M.

• Approved January 21, 2026 meeting minutes (motion carried)
• Approved 2026 Homestead Recommendations List (motion carried)
• Approved personal property value/taxability changes (motion carried)
• Approved commercial value change recommendations (motion carried)
• Approved multiple staff recommendations on property assessments (motion carried)
• Cancelled executive session due to absence of legal counsel (no vote taken)
• Introduced new employee Kat Schrum to the Administrative Division
• Announced retirements of Andrea Brown-Lewis and Cheryl Reed

Board of Commissioners

The commissioners approved several contracts, including the sale of a former hospital parcel to the Georgia Department of Transportation and agreements with the Tax Commissioners, the City of Walthouville, and the County Board of Education. They also approved a variance to increase building height on Bermuda Bluff Lane and accepted the preliminary plat for the Old Gress Island Road Subdivision. The board adopted Arbor Day and Relay for Life proclamations and postponed discussion of the Live Oak Drive roadway improvement cost. The meeting was then adjourned.

• Approved minutes from January 2026 and Dec. 16, 2025 meeting (all present)
• Adopted Arbor Day and Relay for Life proclamations (all present)
• Approved contract with Tax Commissioners and City of Walthouville (all present)
• Approved Memorandum of Agreement for school bus emergency use (all present)
• Approved sale of former hospital property to GDOT (unanimous)
• Approved LCPC‑recommended variance to raise building height on Bermuda Bluff Lane (unanimous)
• Approved LCPC recommendation for preliminary plat of Old Gress Island Road Subdivision (unanimous)
• Postponed discussion of Live Oak Drive roadway improvement cost to mid‑month meeting

Board of Elections

The Liberty County Board of Elections will approve the December 22, 2025 meeting minutes, receive reports from the Election Supervisor on updates and voter statistics, and review the MODUS electronic software proposal. The board will also consider the monthly finance report for December and discuss attendance at the GAVREO conference. No new business is scheduled.

• Approval of minutes from the December 22, 2025 board meeting
• Monthly finance report for December
• Review of MODUS electronic software proposal
• Attendance to GAVREO conference
• Election Supervisor reports: update and voter statistics

Board of Tax Assessors

The Board of Tax Assessors will nominate and select its Chairman, Co-Chairman, and Secretary for 2026. The body will also review department reports and vote on the adoption of 2025 values and equalization ratios for public utilities.

• Selection of BOA Chairman, Co-Chairman, and Secretary for 2026
• Adoption of 2025 Values and Equalization Ratio for Public Utilities
• Update on 2026 Mobile Home Digest
• Review of Preliminary Ratios for Real Property
• Approval of December 9 and December 10, 2025 meeting minutes

The Liberty County Board of Assessors elected R. Lee Steele as Chairperson, Lloyd C. Byrd as Co‑Chairperson, and Keith Payne as Secretary for 2026. The board also approved the December 9 and 10, 2025 meeting minutes, adopted the 2025 Public Utilities value and equalization ratio, and accepted several consent‑agenda recommendations.

• Elected R. Lee Steele Chairperson (3 in favor, 1 opposed, 1 absent)
• Elected Lloyd C. Byrd Co‑Chairperson (3 in favor, 1 opposed, 1 absent)
• Approved Keith Payne as Secretary (3 in favor, 1 opposed, 1 absent)
• Adopted December 9, 2025 minutes (5 in favor, 0 opposed)
• Adopted December 10, 2025 minutes (5 in favor, 0 opposed)
• Adopted 2025 Public Utilities value and 40.00 equalization ratio (3 in favor, 1 opposed, 1 absent)
• Accepted Marty Martin’s Real Property & Mobile Home recommendations (3 in favor, 1 opposed, 1 absent)
• Accepted Sierra Shipman’s 2026 Homestead List recommendations (3 in favor, 1 opposed, 1 absent)

Board of Commissioners

Board of Commissioners

The Board moved the Conditional Use Request 2025-54-LC to a public hearing and then approved the LCPC recommendation to allow the request with the condition that all food sales occur off the premises. An amendment to the animal ordinance (Chapter 6, Article 1) was also approved. The Board approved a memorandum of understanding with McIntosh County, the December 2025 meeting minutes, and adjourned the meeting.

• Motion to go into public hearing on Conditional Use Request 2025-54-LC approved (all commissioners favored)
• Motion to accept LCPC recommendation to approve Conditional Use Request with off‑premises food sales condition approved (Stevens, Thrift, Blount, Gilliard voted yes; Frasier abstained)
• Motion to come out of public hearing approved (all commissioners favored)
• Amendment to Chapter 6 (Animals) ordinance approved (all commissioners in attendance)
• MOU between McIntosh County and Liberty County approved (all commissioners in attendance)
• December 2025 meeting minutes approved (all commissioners in attendance)
• Motion to adjourn approved (all commissioners in attendance)