History Lesson — By Tommy Purser

“Those who forget history are doomed to repeat it.”
There’s a bit of repeating going on in these parts lately …. if those repeating it ever knew it in the first place.
Let me recall here a little bit of history that I have not forgotten. At least not completely forgotten.
In 1979, long before he became a Superior Court Judge, E.M. Wilkes III was still in the early years of his attorney practice in Jeff Davis County. He had partnered with a younger attorney, Ken Smith, and together they were practicing as Wilkes and Smith, Attorneys at Law.
That year, a group of taxpayers, upset with the county-wide tax revaluation in Jeff Davis County, hired the two lawyers to represent them in a hearing before the 3-man Board of Tax Equalization seeking to get the digest overturned and a new digest prepared.
The taxpayer group won the case.
The courtroom at the Jeff Davis County Courthouse was filled to overflowing for the 2-hour hearing. There was lengthy testimony from a number of people and there were arguments made for and against the taxpayer group’s wishes.
One part of the hearing stood out to me at the time and continues to be, in my mind, a key point Attorney Wilkes made in his argument. When individual members of the Board of Assessors were called to the stand, Wilkes pointed out the fair market values assigned to each of their homes and asked each of them the same question — “Would you sell your home for that price?”
None of the board members hesitated in answering, “No.”
Those answers didn’t surprise me nor do I suspect they surprised anyone in the courtroom that day. Because, in the 1970s, all property in Jeff Davis County had fair market values assigned to them that were far below what the market commanded.
That was in the 1970s. As time progressed members of Georgia’s state government realized that, for decades, the property assessment practices throughout the state were supremely flawed, because the low property assessments in Jeff Davis County were indicative of property assessments throughout rural Georgia. All counties, it seemed, placed fair market values on property at far below their actual fair market value.
When local governments across the state were determining the millage rate at which they must tax their citizens in order to operate the local governments, 1/4 mill was added to that total and that 1/4 mill went to the state.
Low fair market values across the state meant state government wasn’t getting the tax money they wanted. So, auditors from the state began taking a closer look at property assessments across the state to make sure fair market values were indeed fair market values.
Taxes across the state are taxed at 40% of a property’s fair market value. [In Georgia property is required to be assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. 48-5-7)]
When local Tax Assessors/Tax Commissioners submit their respective 40% digests, state auditors check behind them to make sure the values are correct. [The State Revenue Commissioner is responsible for examining the digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties. (O.C.G.A. 48-5-340)]. Generally speaking, if the digests vary more than 5% from that 40% taxable value, the state will not accept the digests and orders the counties to reestablish property values to get them closer to that 40% threshold.
The key point to all this is that the state is watching what tax assessor boards across the state are doing. And the state expects them to do it right, or else.
Now ….
How is fair market value determined?
There are a lot of ways to define “fair market value.” One way is: Fair market value represents the price at which an asset would sell in an open and competitive market where both buyer and seller are informed, willing and not under duress.
Tax assessors determine the fair market value of homes, in part, by looking at recent prices paid for similar homes.
In 2024, new construction began on five homes inside the city limits of Hazlehurst. The homes were located on the same block between Walton Way and Wilson Street. Each home was 1,176 sq. ft. with a 48 sq. ft. open porch and a 360 sq. ft. car port. Each home had central heat and air.
As construction continued, a sign was erected nearby announcing that the homes would sell for just under $200,000 each. When I saw the signs and looked at how small the homes were, I asked myself, “Who would pay that much money for such a small home?”
According to records at the Jeff Davis County Courthouse, three of those houses sold for $197,500 each between December, 2024, and April, 2025. A 4th house sold for $198,000 in February, 2025. Nine months later, in November, the purchaser resold the home for $220,000.
The 5th home included a farm shop, a lean-to, and 3 small storage buildings. It sold for $260,000.
A quick calculation reveals that the homes that sold for $197,500 went for just under $168 per square foot.
To me, that’s a lot of money to pay for such small homes. But to the State of Georgia, that price amounts to the fair market value of the homes — “…the price at which an asset would sell in an open and competitive market where both buyer and seller are informed, willing and not under duress.”
There are myriad variables that affect a home’s fair market value. Where is the home located? Does it have city water or a well? A shallow well or a deep well? City sewage or septic tank? Paved road or dirt road? Sheetrock walls or paneling? Brick construction or wood? Shingle roof or tin? How old? Has it been well maintained? What are similar properties selling for? And on and on it goes.
In my mind, it seems obvious that the prices paid for the above-mentioned five homes had a major effect on the fair market values determined for homes across Hazlehurst and Jeff Davis County.
Now, after all that has been said, I hope readers have noticed that, in this long column I have not mentioned the Jeff Davis County Board of Commissioners. That’s because the commissioners have nothing to do with determining property values in Jeff Davis County — other than appointing people to serve on the Board of Assessors. But, by law, that’s the extent of their involvement. Setting tax assessments is none of the commissioners’ business.
Yet, they were the ones that took the brunt of the anger of dozens of property owners who filled the courtroom at the commission meeting last month.
Make no mistake about it, the commissioners heard the complaints. But there’s little if anything they can do about it.
In the coming weeks, the commissioners, the board of education and the Hazlehurst City Council will set their millage rates. Then, and only then, will we know if our taxes will go up and, if so, how much.
Large increases in property values do not necessarily produce equally large increases in property taxes.
I don’t know what the effect will be. Once the millage rates are set, we’ll all know.