Lee County property assessment notices set to arrive as farm values jump 83%

LEESBURG — Lee County property owners should expect to receive assessment notices soon, but local officials are urging residents to read them carefully and understand that higher assessed values do not necessarily mean equally higher tax bills.

The Lee County Board of Tax Assessors approved the 2026 assessment notices Wednesday and voted to include an informational insert designed to help taxpayers understand how property values, exemptions and appeals work.

Among the most significant changes in this year’s preliminary digest is an average 83% increase in agricultural land fair market values. The figure prompted concerns from residents, who questioned how another round of reassessments would be received after last year’s tax digest controversy.

“People are going to really get aggravated,” resident Brian Granberry told the board. “It’s one thing on top of the next.”

Officials emphasized that the increase represents changes in fair market value and does not automatically translate into an equivalent increase in property taxes.

“The 83% is just the fair market value increase,” Board of Tax Assessors Chairman Philip Husain said. “Most of your agricultural and your forest land property is under what’s called a covenant, and the covenant lowers values significantly.”

Chief Tax Assessor Doug Goodin said the revaluations are part of the county’s normal assessment cycle.

“Land wasn’t reassessed last year. Farm property wasn’t reassessed, and commercial property wasn’t either,” he said. “This is the year for that again. The majority of farms in Lee County are under conservation. We’ve all worked really hard to get everything right.”

Under Georgia law, property owners can voluntarily place qualifying agricultural, timber and conservation lands into covenant programs that assess taxes based on current use rather than often much higher fair market values. In exchange, landowners agree to keep the property in a qualifying use for a specified period.

“There’s a preferential covenant, a conservation use covenant, an FLPA covenant, and a transitional FLPA that you can put in for one year if you’re in a transitional area and think you might develop it within a year,” Goodin said. “You can put it in one year at a time.”

Board member Amanda Wiley reassured residents that staff members are available to answer questions and help property owners understand their options.

“Somebody can email Doug and say, ‘Here’s my property. What can I do?'” Wiley said.

Board members said many agricultural properties have not been reassessed in approximately 15 years or longer, contributing to the sizable increase in values.

Officials also stressed that assessment notices reflect fair market values rather than actual tax bills.

“We’re not trying to increase anyone’s property above its fair market value,” Husain said.

Property tax bills are influenced by several factors beyond market value, including millage rates, exemptions and tax limitation programs. Officials noted that many agricultural and timber properties participating in conservation programs may see significant increases in fair market value while continuing to pay taxes based on substantially lower covenant values.

The meeting also included extensive discussion about property appeals.

“All you can appeal is the fair market value from last year to this year,” Chief Appraiser Doug McCormick told attendees.

Officials explained that taxpayers cannot appeal millage rates or overall tax bills through the assessment appeal process. Appeals are limited to issues such as fair market value, uniformity and taxability.

Board members also expressed frustration that the new assessment notice format required by state law provides only a single estimated tax savings figure rather than separating savings by taxing entity, such as the county and school system.

“That’s something we had great discussion about,” Husain said. “We needed to have tax savings divided by the taxing entity. As far as we’ve been able to tell right now, that’s not going to be allowed. They want one number and one number only.”

To help address confusion, the board voted to include an educational insert titled “Understanding the Annual Notice of Assessment” with the mailing.

“I think this is helpful information for people to be able to read their assessment,” Wiley said.

Officials also discussed House Bill 581, which generally limits annual increases in taxable value for qualifying homesteaded properties to no more than 3% per year, even when market values rise more sharply.

Officials repeatedly encouraged property owners to review their assessment notices carefully, determine whether they qualify for homestead or conservation protections, and contact the assessor’s office if they have questions about their individual property values.