June 21, 2017

The Fulton County Board of Commissioners (BOC) voted unanimously to rescind the 2017 tax assessments for residential properties and will revert to the 2016 tax assessments.  In so doing, the BOC cited an 1880 law as authority for its decision.  Following is the 11Alive report on the rescission.

11Alive: Tax Assessments Frozen At 2016 Levels

Further the 11Alive article states:

“The Fulton County tax assessment notice you received in May or June is now null and void. You will receive a new assessment, which should be mailed to you around mid-August.

If you have already filed an appeal it is now null and void. You will have a chance to appeal the notice you receive in August, if you feel it is in error. You will have 45 days after you receive the new notice to file your appeal online.”

Of course, there will be more chapters in this saga.  Much hard work is needed to ensure that tax assessments are fair and reasonable.  And it is a pretty sure bet that future tax increases will likely be phased in more gradually; that is good and fair.  And it is also likely that reforms will occur at the state level to ensure this sort of fiasco does not recur.

There is a very important lesson to be learned with this Tax Revolt:  When citizens engage and petition their government for the redress of grievances (this is one of five rights listed in the First Amendment), fairness and justice can be achieved.  Citizens of Milton need to take note.  Frequently, our Milton City Council is making decisions that are in direct opposition to the will of their citizens.  The most recent example of this was the rezoning of 3 parcels on Hopewell Road, where a developer was granted twice the density to which he was entitled under the existing AG-1 zoning.  In approving this rezoning, Council disregarded the Comprehensive Land Use Plan, the unanimous opposition of the Planning Commission, staff’s recommendation for denial, and (most importantly) the will of citizens.  Very few citizens were in attendance.  Council interpreted this as a sign that they could revert to their previous habit of reflexively approving any developer request–no matter how ridiculous.  Citizens, we need to heed the lessons of the Property Tax Revolt and organize to oppose those on Council that disrespect and disregard citizens’ prerogatives. 

Tim Becker

June 20, 2017

There has been a positive development in the Fulton County Property Tax Revolt.  The Fulton County Attorney has found an 1880 law that might give the Fulton County Commission the authority to overrule the Board of Assessors (BOA) and revert to 2016 appraisals.  The Fulton County Commission will meet tomorrow to debate and vote upon a motion to invoke this 1880 law and overturn the BOA’s decision to uphold the 2017 appraisals.  Click on the following links for more information:

Channel 2 Action News: Obscure Law May Allow Freeze on Appraisals

AJC: Commission Asserts Authority to Overturn BOA

However, we urge caution regarding tomorrow’s vote.  It is still unclear how this situation will actually play out.  First, the Fulton County Commission has to approve the resolution being proposed.  Chair Eaves and Vice Chair Ellis have both come out strongly against the inflated appraisals.  This is understandable as the areas they represent got hit hardest.  The other four commissioners have been more equivocal in their stances.  Four votes will be needed for a resolution to overturn the BOA decision to pass.

Second, we suspect that a law from 1880 might not stand up in court and it is possible that this Commission’s decision will be challenged.

Third and lastly, this decision is not completely in the hands of the Fulton County Commission.  The Georgia Department of Revenue may have something to say on this matter.  There are state rules, some that desperately need reforming, that govern property taxes.  The Commissioners’ vote will take place tomorrow, so that will provide some clarity.  However, taxpayers will need to continue to watch this situation closely.  There might be more chapters in this story.

It is worth noting that if more than 8% of taxpayers appeal their assessments, then the matter gets remanded to Superior Court.  So that is another potential scenario to watch out for.  Nearly 25% of residential property owners saw their valuations rise by more than 50%, so it is very likely that more than 8% of total taxpayers with appeal.

If you have not yet appealed, please do so.  It is quite easy to appeal on-line.  Please scroll down to find information on how to appeal your tax assessment and other actions you can take to ensure tax fairness and justice.

Advocating For Citizens,

The Milton Coalition

June 15, 2017

(Note:  You can also subscribe to the blog posts and have them delivered to your e-mail box.  Go to home page, enter your e-mail, and hit the Follow button.)

Today, the Board of Assessors (BOA) refused to rescind the 2017 property tax appraisals.  Members of the Milton Coalition attended the BOA meeting and Tim Becker spoke.  The meeting was held at Fulton County’s Assembly Hall and began at 12:30 pm.  The meeting began with 5 minute speeches by 3 elected representatives:  Fulton County Commission Chair John Eaves, Vice Chair Bob Ellis, and State Senator John Albers.  All three representatives urged the BOA to rescind the 2017 appraisals.  Commissioner Ellis gave an excellent and spirited speech.  However, State Senator Albers brought down the house.  He really blasted the BOA.  (Note:  From Day 1, Mr. Albers has strongly and unequivocally denounced the tax hike).  During public comment, Milton Mayor Lockwood was the first speaker.  He discussed Milton’s strong letter and resolution against the tax hike sent to the BOA.  A big thanks to Mayor Lockwood.  Milton District 2 Councilman Kunz also spoke.

Following is the Channel 2 Action News story on the BOA meeting:

Channel 2 Action News: BOA Upholds 2017 Tax Appraisals

During public comment, thirty-two speakers spoke against the arbitrary and inflated 2017 appraisals.  Public comment lasted over an hour.  Some of the remarks from citizens were heartbreaking.  The proposed tax hike is hitting some of our most vulnerable citizens the hardest.  It should be noted that originally the BOA did not even want to allow public comment.  However, they finally relented after intense public pressure.  And that insensitivity was on clear display throughout the BOA meeting.

Once public comment was completed, one BOA member RJ Morris (the only member of the BOA who has consistently sided with citizens) made a motion to discuss and vote on whether the tax appraisals should be rescinded.  This motion did not receive a second, so it died.  At this point, the Milton Coalition knew the 2017 tax appraisals would be upheld.  By keeping the tax appraisal discussion at the end of their agenda, the BOA members signaled that they would be voting not to rescind.  The BOA knew that most citizens would not sit through several hours of the BOA’s disposition of numerous other agenda items.  The BOA wanted to approve the 2017 tax digest without many citizens present; they are cowards.  The failure to move the tax digest agenda item was blatantly disrespectful to citizens (many of whom took time off from work and family), who would have liked to listen to deliberations over the tax hike.  (We have seen this tactic at a Milton City Council meeting when Council Member Bill Lusk pushed a texting agenda item to the end of a city council meeting when he knew the public would mostly have left.)

At the very end of the meeting, the BOA declined to rescind the 2017 tax appraisals, claiming they did not have the legal authority to do so.  This is an excuse.  As we have watched this property tax fiasco unfold, it has become very clear that the BOA was not disposed toward a rescission.  And the outcry from citizens only seemed to make BOA members dig in their heels.  We suspect there is a political back story here that will require some digging to uncover.

Citizens, at this point, we recommend that you:

• File your appeal. Please consult our previous posts on how to accomplish this.  We want to flood the Tax Assessors with appeals.  If >8% of citizens appeal, the appraisal issue will be remanded to Superior Court and perhaps we can get some justice there.
• File an open records request to get the analysis used to determine your home’s valuation. This will not only help you with your appeal, it will further burden the Tax Assessment office with citizen requests that hopefully will overwhelm them.  Under Georgia’s Open Records Act, your request should be fulfilled within 3 business days.  If it cannot be fulfilled within 3 days, then the Tax Assessment office is required to provide a timeline for fulfilling your request and fulfillment must occur within 10 days.
• Attend State Senator John Albers’ meeting in Roswell on June 19^th. He has some ideas for reigning in Fulton County through legislative action.
• Continue to visit our blog for updates.
• Continue to stay engaged in your local government. Don’t be discouraged.  Citizen engagement does makes a positive difference.  We get the government we deserve.

Thanks to all of you citizens that have marched down by the many hundreds to town hall meetings and to the BOA meeting.  Thanks for stepping up and speaking up.  And thanks for your kind words of support.  It has been a pleasure assisting you.  Good governance is a team sport.  We need all the help we can get from ordinary citizens like you.

Advocating For You,

Tim Becker

The Milton Coalition – Advocating for clean, competent, courageous, and citizen-centric government

June 14, 2017

The Milton City Council is speaking strongly and with one voice against the recent arbitrary and inflated Fulton County property appraisals.  The Milton City Council passed a resolution in support of rescinding the 2017 appraisals and forwarded the resolution via a well-articulated and strong letter to the Fulton County Board of Assessors.  Thank you Council!

Following is a link to the resolution and letter.

BOA Letter and Resolution

Tim Becker

June 13, 2017

Byline:  Tim Becker

Today, Commissioner Bob Ellis released a statement about the tax assessment fight.  There is nothing equivocal in his statement.  No mincing of words.  That is what we need from our elected officials.  Thanks, Commissioner Ellis.  

It is troubling that Fulton County’s process allows the Board of Assessors (BOA) to act in such a rogue fashion.  While we understand the need for the BOA to be independent, the assessment process should include better sharing of information with the County Commission.  The County Commissioners need to fix this issue ASAP.  Additionally, the County Commission does bear some responsibility for the Board of Assessors–whom is appointed by the County Commissioners–and their decisions.  It is clear that appointees to the BOA need to be more carefully vetted.

Milton Citizens, please heed the call to show up at the town hall meetings and at the Board of Assessors meeting.  Your voice needs to be heard!

*******************************************************************************

Statement From Commissioner Bob Ellis Released Today:

June 13, 2017

Milton Coalition supporters have been sending us links to news and commentary about the property tax revolt in Milton and Fulton County.  We have assembled the links here at the blog for your convenience . . . of course, with some commentary.

The Milton Herald covered the story in last week’s edition.  Based on our reading of this article, Commissioner Liz Hausmann needs to get an earful from constituents tomorrow night.  She is defending the indefensible.

Milton Herald: Homeowners Reeling

Alpharetta City Councilman Jim Gilvin has published 2 blog posts on the property tax fiasco.  Jim is an inspiration to many of us in Milton.  He is fighting the good fight down in Alpharetta against reckless development.  Unfortunately, he is often outgunned on Council.  Jim has a very informed perspective on the property tax issue and also provides practical advice to readers.  Please consider subscribing to his blog.

Alpharetta Councilman Jim Gilvin’s Blog

Following is the video of Commissioner Bob Ellis’s town hall meeting on June 8th.  It is must-see tv.  Citizens mostly dispensed with niceties and cut to the chase.  The chief appraiser really did a poor job of explaining and defending the appraisals.  His days are likely numbered.  Cue to 1:23:30 to watch a caricature of a pandering, self-serving campaign speech by one politician.  Political opportunism at its worst.  Town halls are for citizens to speak and ask questions; politicians need to be in listen mode.

Commissioner Ellis’s Town Hall Meeting

If enough taxpayers appeal, the property tax issue could end up in court.  However, 8% of taxpayers would need to appeal for that to happen.

11Alive: Property Tax Fight Could Land in Court

Following is a story on John Eaves’ town hall meeting.  Once again, the Chief Appraiser comes across as incompetent and lacking in any sympathy.  The Thursday Board of Assessors meeting has been moved to the Fulton Assembly Hall . . . apparently, Phillips Arena was booked.

11 Alive: Defensive and Unsympathetic Chief Appraiser

Following is practical advice on how to appeal your property tax appraisal.  However, we recommend you wait on Board of Assessor’s decision on June 15th about whether to rescind the 2017 tax appraisals and instead use 2016 appraisals.  The deadline for appealing is July 10th.

11Alive: How To Win Your Tax Appeal

Here is another 11Alive Story with step-by-step advice on how to win your tax appeal.

11Alive: Tax Appeal Step-by-Step Advice

Here is another even more detailed step-by-step guide to appealing your taxes.

Johns Creek Post: Detailed Step-By-Step Appeal Guidance

Tim Becker

June 11, 2017

Following is a letter sent to Milton’s Mayor and City Council.  It is critical that Milton’s elected officials present a unified front and advocate forcefully for citizens.  Unfortunately, the pain being inflicted on some of our most vulnerable citizens is seen as an opportunity by some politicians to lift their sagging political fortunes.  Posturing by some in the political class is undermining the citizens’ position against the recent arbitrary and inflated property appraisals.  Town hall meetings provide an opportunity for citizens to be heard and to obtain useful information.  Politicians in the audience need to be in listening mode, not delivering pandering, self-serving speeches.

Following is a link to the video of the raucous, overflowing town hall meeting held June 7th in Alpharetta.  Commissioner Ellis did an excellent job of presenting the facts and advocating for citizens.  And he listened.

June 7th Town Hall Meeting with Commissioner Ellis

Cue to 1:23:30 to view Milton Council Member Matt Kunz’s grandstanding speech . . . yes, that’s Matt Kunz . . . in case you did not catch his name the first time . . . or second time.  Milton deserves better than this.

**********************************************************************************

June 11, 2017

Dear Mr. Mayor and City Council:

As you know, Fulton County recently sent out 2017 property tax appraisals.  The median tax appraisal rose by 13%.  However, 20% of Fulton residents saw an increase of more than 50%.  Residents of the City of Milton were hit disproportionately hard by the tax increase.  A supporter of the Milton Coalition sent me an analysis of one area of North Fulton, where both the mean and median increase was 56%.  And raw land appraisals skyrocketed; the average increase for 4 undeveloped parcels was a whopping 178%.

Immediately, citizens began contacting the Milton Coalition, pleading with us to advocate on behalf of citizens.  And we took up the call, when many elected representatives were still clueless to the coming tsunami of public outrage.  We began posting to our social media sites on May 31^st—a day after assessments came out.  We did our first blog post on June 2^nd and posted the following seven-point plan:

• An admission by Fulton County that there may be serious problems plaguing our tax assessment process.
• A freeze on all assessments until a thorough investigation of the assessment process is completed. This means that 2016 assessments would remain in effect pending the outcome of an investigation.
• A report showing average appraisal increases by area, down to the subdivision. This will substantiate our claims that certain areas have been unfairly targeted for tax increases.
• Increased visibility into the algorithm used to assess property values. Citizens have a right to know “how the sausage gets made.”
• A full investigation of the tax assessment process by an independent third party.
• Calculation and dissemination of new assessments based on the recommendations from a third-party investigator.
• Reforms to the assessment process to make it fair to citizens. For example, we believe that there should be a cap on the rate at which assessments can increase year over year (subject to certain conditions—e.g., no improvements to the home, adjustments in square footage).

It seems that most, if not all, of these actions have been taken or are now being advocated by Fulton County Commissioners.  We have published blog posts every day for the last 10 days.  Of course, myself and another citizen spoke at Council on June 5^th.  I was disappointed that Council had so little to say about the tax increase at that meeting.

I also attended Commissioner Ellis’s town hall meeting on June 7^th.  As you know, every seat was taken and citizens lined the back and sides of the room.  Citizens waited at the doorway to get in and a separate holding room was created for the huge overflow of citizens.  A few local politicians were in attendance to listen.  However, one Milton City Council member, Matt Kunz, decided to give a political speech.  I have 2 objections to this.

First, town hall meetings are for citizens.  Their role is to speak and the role of elected officials is to listen.  The other politicians in the audience at Commissioner Ellis’s town hall understood this; Milton City Council Member Kunz did not.  In other venues, such as City Council meetings, elected officials have almost unlimited opportunity to speak.  Town halls are for citizens!

Second, and more importantly, the comments by Council Member Kunz actually served to undermine citizens’ position on the unfair tax appraisals, which is to freeze appraisals at 2016 levels.  At the end of the day, the tax appraisal issue involves negotiation.  The first rule in Negotiations 101 is NEVER NEGOTIATE WITH YOURSELF.  Proposals to lower the millage rate in Milton only serve to take the heat off the Board of Assessors.  (I am attaching an article that I co-wrote several years ago on negotiation, which I sometimes teach my clients.)  Right now, we have the Board of Assessors on the ropes . . . it is no time to pull our punches.  The singular focus needs to be on rescission of the 2017 appraisals.  Focus on more tangential issues and longer-term solutions dilutes arguments for tax justice and fairness.

And does anyone really believe lowering Milton’s millage rate is going to keep seniors and others on limited incomes in their homes?  Millage rates apply across the board, so provide equal relief to those who were socked with high appraisals and those (and there were a few) who saw their appraisals reduced.  Playing politics with the finances of our most vulnerable citizens is frankly unconscionable.

And shouldn’t our City Council be speaking with one voice?  Is Council divided on this issue?  Council Member Kunz indicated the he and 2 other Council Members had met about lowering the millage rate.  Why are these Council Members meeting on Milton’s millage rates, which is relatively minor in the big scheme of things, instead of strategizing on the dominant issue of arbitrary and inflated appraisals?  The perception of a divided City Council undermines our negotiating position.

I recommend the following to Council.

1. Dispense with the politics and pandering and focus on rolling back the 2017 appraisals.
2. Call a special session of City Council to develop a unanimous position on the rescission of the appraisals (and perhaps longer-term solutions) to issues of tax equity.
3. Enlist the support of your colleagues in other municipalities, at the state level, and within the County Commission. Our City Council members need to be working this issue 24X7.  Maximum pressure needs to be exerted.
4. Attend Liz Hausmann’s town hall meeting on June 14^th and be in listen mode.
5. Address the Fulton County Board of Assessors on June 15^th to press the case firmly for a rescission of 2017 appraisals. I recommend Council speak through 1 person—the mayor.

Council, this issue is too important to your constituents for you to hang back, or worse to use the situation for political gain.  Many of your most vulnerable constituents are feeling a lot of pain right now.  They passionately spoke in droves at Commissioner Ellis’s town hall.  Council needs to feel citizens’ pain and start advocating forcefully for them.

Thank you for considering my perspectives and recommendations.

Advocating For Citizens,

Tim Becker

The Milton Coalition:  Advocating for clean, competent, courageous, and citizen-centric government

June 10, 2017

First, thanks to all of you who are coming to the Milton Coalition blog.  Yesterday was a banner day for the blog.  We set a daily record with 181 hits.  Since the relaunch of the blog a few weeks ago, we have received about 800 hits.  And 92 new people have signed the Milton Coalition Petition For Smart Land Use and Good Governance . . . with your help, we should soon pass 1900 signatures.  Please sign if you have not already done so.  Click on this link:  Smart Land Use and Good Governance Petition (Milton Voters Only).  Now on to today’s blog post . . .

Please note that the venue for Commissioner Liz Hausman’s town hall meeting has changed.  It is now going to be held at John’s Creek High School’s auditorium (at 7pm Wednesday, June 14).  Originally, it was to be held in a smaller venue.  However, after the raucous, overflow crowd at Bob Ellis’s town hall, Fulton County officials are wising up (better late than never) to the fact that citizens are livid over the property tax increases.  We are mystified that Fulton officials, particularly elected representatives, were so disconnected from taxpayers that they assumed that a large chunk of citizens would accept 50+% increases in their appraisals.  That’s right!  According to figures cited at Commissioner Ellis’s town hall, 22% of Fulton property owners received 2017 appraisals that were at least 50% higher than their 2016 appraisals.  So yes . . . we’re going to need a bigger room.  And if Fulton (and state) officials don’t rescind the 2017 appraisals and begin to seriously reform our property tax system, they better start thinking about booking the Georgia Dome for future town hall meetings.

In Milton, we see the same disconnectedness in some City Council members.  Some have been in office too long; they have become indifferent and arrogant.  Not even a year ago, an overflow crowd of Miltonites turned out to oppose a rezoning on Ebenezer Road.  Only overwhelming public opposition defeated the rezoning, which Matt Kunz and Bill Lusk voted for.  (Karen Thurman conveniently recused herself.)  Did Council learn its lesson?  No.  Not even a year later, Council approved a rezoning of 3 parcels on Hopewell Road, granting twice the density than would have been allowed under existing AG-1 zoning.  So yes, our Milton City Council may also “need a bigger room.”  And remember, it is an election year.  Council Members Karen Thurman and Bill Lusk are in deep trouble with voters and cynically seeking, along with Matt “he’s-running-for-something” Kunz, to exploit the current taxpayer anger over inflated tax appraisals.  Don’t be fooled.  When the appraisal issue was raised at the last Milton City Council, none of them said boo about it.  Now that they see the public anger and big crowds (to which they can pander), they are shocked . . . yes shocked by the appraisal increases.  Again, don’t be fooled . . . changing Milton’s millage rates isn’t the solution.  The solution is rescission of the 2017 appraisals and deep reform of our tax system.

It is important to once again pack the room at Ms. Hausmann’s meeting.  We need to keep up the pressure.  Some members of the Board of Assessors and the Chief Tax Appraiser should be there.  The Board of Assessors will meet the following day (June 15^th) to decide whether to roll back the tax increases.  As they deliberate and vote, they need to have a fresh impression in their minds of discontented citizens.

Action Guide.  So citizens, here is the actions that we suggest that you take:

1. Write and call your County Commissioners. Here are their e-mails that you can conveniently cut and paste into an e-mail. bob.ellis@fultoncountyga.gov, liz.hausmann@fultoncountyga.gov, john.eaves@fultoncountyga.gov, lee.morris@fultoncountyga.gov, marvin.arrington@fultoncountyga.gov, emma.darnell@fultoncountyga.gov
2. You might want to hold off filing an appeal until after the Board of Assessors meets on June 15^th. Should the Board decide against rescission of its appraisals, then file an appeal.  The deadline for written appeals is July 3, 2015.
3. We would suggest that instead of an appeal that you file an Open Records Request seeking the analysis used to determine your home appraisal. This will not only help you in filing your appeal, but also give the Fulton County government a sense of the flood of appeals that will be filed and likely overwhelm their system.  You are supposed to get a response to an open records request within 3 days.  Here is the information you need to file an Open Records Request:

Contact Open Records Custodian, Constance Mackey at 404-612-6407 or email her @ BOA.openrecords@fultoncountyga.gov.  You may also mail open records requests to the following address:  Fulton County Board of Assessors 235 Peachtree Street, N.E., Suite 1400Atlanta, GA. 30303 Attention: Constance Mackey, Open Records Custodian

4. Attend Commissioner Liz Hausmann’s town hall meeting on June 14^th. Please consider stepping up and speaking.  The more people she hears from, the better.  Please be civil in your comments, but also direct.
5. Tune out local city politicians, like Matt Kunz and Bill Lusk, who are just seeking to exploit the current anger over taxes for political gain and trying to divert attention from their poor voting records and unethical behavior.
6. Sign the Milton Coalition’s Petition For Smart Development and Good Governance (Milton voters only) and leave a comment. We are Milton’s only citizen-run government watchdog organization.  Click on the following link:  Milton Coalition Petition For Smart Land Use and Good Governance
7. Return to the blog daily for updates. You can actually subscribe to the blog so that posts get pushed to your e-mail box.  Simply go to the home page, enter your e-mail address, and click the follow button.

Thanks for your continuing trust, confidence, and support.  There is strength in numbers.

Advocating for Citizens,

The Milton Coalition . . . We are non-partisan group of concerned citizens advocating for clean, competent, courageous, and citizen-centric government.