Keith Payne
Chief Appraiser
Greetings, citizens of Liberty County.
When you open your assessment notice, your first reaction may be concern — or even frustration. That reaction is understandable. Property taxation can feel complicated, and when numbers change, questions naturally follow.
This recurring column, Ask Your Assessor, is designed to answer your most frequently asked questions and help you better understand ad valorem taxation — how values are determined, what they mean, and what options you have if something doesn’t look right.
An informed property owner is a confident property owner. And confidence begins with understanding.
Before assuming something is wrong, take a moment to understand what you are reviewing.
You are not looking at your tax bill.
You are looking at your property’s assessed value — a number that helps determine your share of the overall tax levy but does not, by itself, determine how much you will pay in taxes.
That distinction matters.
What You’re Seeing on Your Notice Your notice reflects your property’s fair market value, which is our estimate of what your property would sell for under normal market conditions. In Georgia, assessed value is a percentage of that market value as established by state law.
You may also see a breakdown between land value and improvement value. Improvement value represents the structure and physical additions on the property. Together, these components make up total market value.
The most important thing to understand is this: Your assessment reflects market activity — not just changes you may have made to your home.
Understanding Site Improvements You may notice a line item labeled “site improvement.” This simply means the lot has already been prepared for residential use.
Site improvements include basic work that makes land build-ready, such as clearing and grading, driveway installation, utility connections, septic systems, and drainage. These improvements cost money and make a lot more usable, which means buyers typically pay more for them.
Recent local sales consistently show that improved lots sell for thousands of dollars more than raw, undeveloped land. In many cases, preparation costs range from $10,000 to $18,000 or more.
To maintain fairness and consistency, Liberty County applies a standardized $5,000 adjustment to build-ready lots. This amount is intentionally conservative and represents less than half of typical preparation costs. The goal is not to overvalue property, but to recognize that prepared land has greater market value than raw land.
For mobile or manufactured homes, most sites already include grading, drive access, utilities, and a prepared pad before the home is installed. Those properties are considered improved because of existing conditions — not as a penalty.
This approach ensures similar properties are treated equally and that assessments better reflect actual market sales.
If you have questions about how your property was reviewed, our office is happy to walk through it with you.
You Are Not Powerless — But Deadlines Matter From January 1 through April 1, 2026, Liberty County property owners may file a property tax return to report purchases, sales, improvements, or corrections to property information and confirm that their mailing address is accurate.
Filing a return is not an appeal. A return is your opportunity to report information. An appeal is a separate legal process that may be filed after a Notice of Assessment is issued and must be submitted within 45 days of the mailing date listed on the notice.
April 1, 2026, is also the deadline to apply for Homestead Exemption, Conservation Use Value Assessment (CUVA), Forest Land Protection Act (FLPA), and Preferential Agricultural Assessment.
For assistance, contact the Liberty County Board of Assessors at 912-876-3568 or visit 100 Main Street, Suite 1150, Hinesville.
Understanding your assessment allows you to make informed decisions. If something doesn’t look right, ask.
That is what we are here for.