An independent performance review of the Jenkins County Board of Tax Assessors identified significant concerns involving the competency and oversight of appraisal operations, the qualifications of personnel, inconsistent property valuation practices, and failures to meet statutory deadlines for submitting the county’s tax digest.
Performance Review Board
The performance review was ordered by the Commissioner of Georgia’s Department on March 11, 2026 and included an on-site investigation that began in May.
Three individuals were appointed to conduct the review, including Joseph Adams, Louisa Pennington, and Donna Young. Adams is a Senior Manager II with the Local Government Services Division of the Georgia Department of Revenue. Pennington serves as the Chief Appraiser in Jefferson County, a position she’s held since October 2016. Young serves as the Chief Appraiser in Johnson and Treutlen counties.
The review included a review of the county’s appraisal practices, tax records, administrative procedures, staff, Jenkins County Board of Tax Assessors meeting minutes, and compliance with state law. They also reviewed properties in person and conducted interviews.
Performance Review Board Report
The report identified key individuals, including:
- Chief Appraiser Vicky Patrick
- Board of Tax Assessors
- Glen Mays – JCBTA Chairman (appointed August 2017)
- Emma Whiters (appointed August 2017)
- Donny Swinson (appointed May 7, 2013)
- Julia Lassiter (appointed January 2020)
- Vivian Johnson (appointed September 2023)
Areas of Concern
ISSUES WITH CHIEF APPRAISER AND OFFICE OPERATIONS
The report listed Chief Appraiser Vicky Patrick’s technical competency and availability among the primary concerns, along with the Board of Tax Assessors’ reliance on an outside contractor to perform appraisal functions and other duties that should be primarily completed by the Chief Appraiser.
Patrick, who was appointed chief appraiser in December 2020, holds a Appraiser III certification from the Georgia Department of Revenue, but according to the report, her training had not translated into the knowledge necessary to effectively perform her duties.
The report states:
“She lacks understanding of mass appraisal for assessment purposes, as well as the procedures required for compilation of a digest and the appeals process.”
The PRB also noted that Patrick rarely examined the outside vendor’s valuation work even though she was responsible for understanding and explaining proposed assessment changes to the Board of Tax Assessors.
The PRB also listed the following concerns regarding Patrick and the office under her leadership:
- A November 19, 2024 incident in which neither the chief appraiser nor a representative of the Board of Tax Assessors appeared for scheduled Board of Equalization hearings. Patrick said she could not attend and while a representative from the contracted appraisal vendor was in attendance, appraisal staff told the representative that they could leave. The Board of Equalization had no choice but to default their rulings, which was favorable to the taxpayers but undermined the county’s uniform property valuation process.
- More than 8% of residential improvements had overridden values – The PRB noted an excessively high number of manual overrides for property values. The standard for ‘normal’ is roughly 4-5%. The county’s commercial improvement overrides was at 5.5% while the residential improvements were at 8.1%. Instead of relying on standardized appraisal schedules, the county was using overrides to establish values for certain properties.
- 42 of Property Tax Appeals were awaiting hearings – At the time of the on-site review, 42 appeals were pending before the Board of Equalization. Patrick cited repeated postponements due to illness of a Board of Equalization member, but board member training and certification was also an issue. Additionally, 59 appeals had been resolved, but only a handful of the resolutions were in the Board of Tax Assessor meeting minutes.
- The county was not conducting in-person reviews of property sales – None of the property sales were reviewed in person because the office did not have trained appraisers. There were also issues with multi-parcel transactions.
Other issues of concern listed in the report
MISSED DEADLINES
The county missed deadlines for the 2025 tax digest process.
Georgia law requires the digest to be submitted to the county Tax Commissioner by July 15 but the Board of Tax Assessors did not approve it until August 20, and the document was not delivered until August 25. The Tax Commissioner subsequently submitted the digest to the Department of Revenue on October 16 – 46 days after the statutory September 1 deadline. The state granted an extension through November 2.
The tax digests were submitted late in 2023 and 2024 as well. The Tax Commissioner had to request extensions, but the delays fell on the Tax Assessor’s Office.
INCONSISTENT VALUATION SCHEDULES
Despite these administrative and appraisal concerns, the report acknowledged that the state’s 2024 sales ratio study found Jenkins County’s assessments reasonably uniform and equalized under applicable standards. Reviewers nevertheless identified inconsistencies in how valuation schedules were applied to individual property classes.
Similar commercial properties were assessed using different land valuation schedules – Five parcels in close proximity were assessed under different valuation schedules. Two parcels were assigned to the commercial land schedule, while three others were assigned to the residential small-tract schedule, despite apparent similarities in property use and market influence. The PRB said Patrick and staff lacked sufficient knowledge to explain why the vendor was applying particular valuation methods.
Higher-end homes were frequently undervalued based on construction quality – The report identified several examples involving custom brickwork, elaborate rooflines, dormers, columns, and architectural details that supported higher construction grades. The PRB also found that some higher quality historic homes were undergraded. The reason listed was the county’s lacking grading manual and reliance on the manual of the private contractor. The state recommended a countywide physical inspection to ensure that all residential and agricultural structures receive appropriate construction grades.
BOARD OF TAX ASSESSOR ISSUES
Training attended by members of the Board of Tax Assessors and staff was not being effectively applied to their responsibilities. While the DOR was investigating, one board member and one appraisal employee were not compliant with required education standards.
Under Georgia law, findings from a performance review may provide grounds for removing one or more board members for cause, subject to statutory procedures.
Additional findings within the office
Property mapping errors: The PRB discovered inaccurate parcel boundaries, including property lines drawn through residential structures. They recommended prioritizing corrections.
Problems with real estate sales records: The assessors’ office was not properly allocating sales prices among multiple parcels sold in a single transaction. Reviewers reported that the office lacked an understanding of how to allocate those transactions.
Timber valuation deficiencies: Eight rural property sales examined by the PRB showed that standing timber values had not been deducted from the sales prices. They concluded that appraisal staff were not adequately performing the procedures necessary to account for timber values.
Homestead exemption problems: Appraisal staff were not calculating income information submitted by taxpayers to determine eligibility for income-based state homestead exemptions.
Property tax appeals: The PRB identified communication problems involving taxpayer representatives and recommended more comprehensive procedures for tracking appeals, meeting statutory deadlines, and handling appeals that remain unresolved after 180 days.
Board meeting documentation: Some board actions were not properly voted on or recorded in meeting minutes. The PRB also identified missing documentation involving executive sessions.
Board of Equalization training: The PRB identified outstanding training requirements among members responsible for hearing property tax appeals.
Staffing Changes Follow Performance Review
Vicky Patrick resigned from her post in July 2026, shortly before the report was publicized, and is no longer employed by the Jenkins County Tax Assessor’s Office. She has since been hired by Treutlen County and serves as the Chief Appraiser, according to the Treutlen County website.
Amy Deason has taken over as the Chief Appraiser for Jenkins County as the county works to implement the recommendations made by the PRB. The Jenkins County Board of Tax Assessors remains intact.
The PRB report documents a number of deficiencies, but it should not be characterized as a finding that every Jenkins County property assessment was inaccurate or that the county’s entire tax digest failed state standards.
