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Better watch your speed!Starting Thursday, January 8, traffic in all the City of Smithville school zones will be camera ...
01/07/2026

Better watch your speed!

Starting Thursday, January 8, traffic in all the City of Smithville school zones will be camera monitored to catch motorists exceeding the speed limit.

Smithville Police Chief Mark Collins said effective Thursday morning, January 8 when the school zone flashing lights are on before and after school, the new enforcement system will be activated.

For the first 30 days of operation, violators will be sent only warning letters. Following that 30-day period citations will be issued to those who have exceeded the 25 miles per hour school zone speed limit by at least 11 miles per hour (36 mph) but only after a review of each case by the Smithville Police Department. No citations will be issued from this system when school is not in session or at other times of the day or night.

Almost a year ago, the Smithville Aldermen voted to enter into a two-year contract with Blue Line Solutions, LLC of Chattanooga to install new lights and signage in the school zones at Northside Elementary on Highway 56 north, DCHS/DeKalb Middle School on Highway 70, and at the DeKalb Christian Academy on Highway 56 south.

01/06/2026

WJLE

Are you interested in the History of DeKalb County and Tennessee? The DeKalb County Historical Society will hold its mon...
12/30/2025

Are you interested in the History of DeKalb County and Tennessee? The DeKalb County Historical Society will hold its monthly meeting on Tuesday, January 6th, 2026, at 6:00 PM in the DeKalb Room, located at the DeKalb Community Complex, 712 South Congress Boulevard, Smithville, TN 37166. Any individual interested in DeKalb County and Tennessee History is invited to attend!

This month’s meeting will focus on a General Discussion of DeKalb County, Tennessee, History with an emphasis on Revolutionary War Veterans who settled in DeKalb County.

The reformed organization is planning for future guest speakers and projects. The Historical Society’s mission is “Preserving our DeKalb County, Tennessee History For OUR Future.”

The Vision for the organization includes:
DeKalb County History Center, where the county’s historical artifacts can be shared with the public;
Digital preservation of the historic documents from the county.
Exploring the possibility of additional Historic Districts to be formed in DeKalb County;
Outreach to Youth and Schools;
Oral History Project – Telling the Story of DeKalb County;
Advocating for Historic Preservation.
If these topics interest you, please join us at our next meeting!

For more information, visit the Society’s website at https://dekalbcountytnhistory.com/ or contact DeKalb County Historian William Freddy Curtis at 615-691-1538 or email = [email protected].

The DeKalb County Regional Planning Commission has scheduled a January public hearing on a proposed amendment to the cou...
12/30/2025

The DeKalb County Regional Planning Commission has scheduled a January public hearing on a proposed amendment to the county subdivision regulations intended to improve fire protection in developments of three lots or more.

The issue was discussed during December's monthly county planning commission meeting.

Under the existing regulations, subdivisions with three or more lots must be located within 1,000 feet of a fire hydrant installed on at least a 6″ water line, or a credited alternate water supply site (per ISO standards) but it doesn’t provide for how the 1,000 feet from point to point is to be measured.

According to Tommy Lee, Deputy Director of the Upper Cumberland Development District, who serves as UCDD staff planner and advisor to DeKalb County, the proposed amendment would require that “the nearest corner of every building envelop must have a fire hydrant within 1,000 feet as measured along the road that is connected to at least a six inch water line or an approved alternative water supply per ISO standards. Any subdivision of two lots or less would not be subject to this requirement,” said Lee

County Fire Chief Donny Green said passage of the proposed amendment would clear up any confusion and ambiguity of the subdivisions regulations regarding this issue.

“Before it wasn’t clear how we were measuring from the hydrant. At one point we were measuring from the closest point of the lot to the hydrant but NFPA and other standards call for the measurement to be 1,000 feet from the hydrant to the nearest point of the building instead of the lot. Sometimes there are flag lots or others where you could have a home built on the very back of the lot, a long way back so it (regulation) needs to be 1,000 feet from the closest point of the building to the fire hydrant measuring along a road,” said Chief Green.

“When we are doing water supply we lay out a six inch supply line, basically extending a hydrant to where we are fighting fires. It (supply line) has to be where the fire truck can go and lay it off because it comes off the back of the truck. We can’t cut across a field or go through a swamp, or woods. It has to be along the roadway and then down a driveway, etc,” he explained.

Alternative water sources, such as a pond have to be ISO approved and credited for the purpose of fighting a fire

“We have 94 water sources in the county approved by ISO and they are plotted on the 911 map the same as hydrants and they get the same credit as hydrants. We use ponds, lake boat ramps, etc to access water for fighting a fire. If it’s a pond we have to be able to get a fire truck to within 30 feet of it year round on a graveled surface. Ponds are subject to a 50 year water level drought study to show they can maintain at least 30,000 gallons of water for ISO approval. We have to demonstrate that it can maintain 250 gallons a minute flow for two consecutive hours uninterrupted,” said Chief Green.

A public hearing on the proposed amendment will be held at the January 12 meeting of the DeKalb County Regional Planning Commission at 6 p.m. in the first-floor meeting room of the courthouse.

Names are needed now to honor and remember loved ones for the American Cancer Society’s “Love Lights A Tree” display boa...
12/30/2025

Names are needed now to honor and remember loved ones for the American Cancer Society’s “Love Lights A Tree” display board. “Love Lights a Tree” has been a fixture during the Christmas and New Year holidays downtown for many years.

For a $5.00 donation to the DeKalb County Unit of the American Cancer Society you can have a name placed on the display board. You can either remember a friend or loved one lost to cancer or for any other reason. You may also honor someone still living including those who have struggled with cancer. Forms can be picked up at Wellworth Bank (formerly Liberty State Bank, FirstBank, and Wilson Bank & Trust.

For more information call Melanie Judkins at 615-464-7664, Nancy Young at 615-785-3496, Renea Cantrell at 615-684-2688, Gail Taylor at 615-597-5936 or Iva Dell Randolph at 615-464-8129.

12/30/2025

The Alexandria Aldermen met briefly in special session Monday night and voted to fund the town’s half of a local grant match with the Smith County Utility District for the installation of a new water pump and telemetry, to replace an older one, at the Sykes booster station. The cost of the match to the city and Smith County is $31,500 each.

Evan White, Project Engineer for Mid-Tenn Engineering , who is the town’s water and sewer consultant explained to the aldermen and to the local media after the meeting, what the job entails.

“We are putting in a brand new pump and all controls and telemetry at the Sykes booster station. The project is 90% grant funded through ARP (American Rescue Plan Act) funds with a 10% local match shared between the Town of Alexandria and the Smith County Utility District, the source of Alexandria’s water supply,” said White.

According to White the town will have no disruption of water service during the pump installation project and it should take about two and a half months to complete. It has to be finished by June 30 under the grant guidelines.

In other business, Fire Chief John Partridge addressed the Aldermen with a request to fund a repair to a fire truck. “One of our engines is down. The power steering and gear box has gone out on it. It has been been out of service for little over a month now. I have a quote for $7,280 from a company we have used before that works on emergency vehicle apparatus,” said Chief Partridge.

The aldermen asked Chief Partridge to get some other quotes thinking $7,280 is too high for this type of repair. Another special meeting could then be held to act.

Interim Alexandria Police Chief Mike Henderlight is seeking board approval to hire police officers. Chief Henderlight was not present at the meeting. The only officer currently working for the town is Addison Crawford, a full time employee. Henderlight, who is also the Watertown Police Chief, was hired by Alexandria as Chief on a month to month interim basis in October for $3,500 per month as a 1099 employee. Henderlight is not seeking the position full time.

Alderman David Cripps said according to the town’s charter, the chief cannot hire police officers himself. He said the mayor is given the authority to make those police officer appointments with board approval. “I would like for us to have three full time officers and maybe one or two part time officers. If he (interim chief) knows someone who wants a job, they can put in an application and he can do the background checks, and we can talk to them, interview them, and go from there,” said Alderman Cripps.

Mayor Jeff Ford was unable to attend Monday night’s meeting. Aldermen present were Vice Mayor Bobby Simpson, David Cripps, Luke Prichard, Sherry Tubbs, and Debbie Fischer.

The DeKalb County Foster Friendly Coalition is hosting a Foster Care Town Hall Saturday, January 17 at 9 a.m. from the O...
12/30/2025

The DeKalb County Foster Friendly Coalition is hosting a Foster Care Town Hall Saturday, January 17 at 9 a.m. from the Outreach Baptist Church 1300 South Congress Boulevard Smithville.

During this community town hall meeting on foster care in DeKalb County, learn about the real needs of children in foster care and the families who care for them.

Hear from local experts and foster parents

Discover how you can play a role whether you foster, volunteer, or simply advocate

Together, we can build a Foster Friendly community where every child and every foster family feels supported.

Child care will be provided.

Phone 931-783-1772 for more details.

12/30/2025

An apology

Attorneys for Matt Sliger, developer of a DeKalb County subdivision, are seeking a formal public apology from the DeKalb County Regional Planning Commission and County Mayor Matt Adcock for “wrongfully defaming” Sliger by stating he could be the target of a criminal investigation for allegedly illegally selling lots in the 38 lot Silver Point Shores development on Aunt Helen Road near the Putnam County line, prior to final plat approval. Those allegations were raised during a county planning commission meeting in August.

Meanwhile, the county and Sliger have also been in a dispute over installation of the proper fire suppression system, as called for in the county’s subdivision regulations at Silver Point Shores According to the county’s standards, each home within a development must be within 1,000 feet of a hydrant and that a fire suppression system is required to supply water to fight a fire there capable of pumping 250 gallons per minute for two consecutive hours. That has not been done. Sliger claims the fire suppressions issue at Silver Point Shores has been addressed based on national standards by requiring each homeowner there to install sprinkler systems as noted on the plat. Since the final plat was approved by the planning commission and recorded prior to installation of a county required fire suppression system, some are concerned about the county’s potential liability for the expense which now could be as much as $200,000, well beyond the $45,000 cashier’s check Sliger had posted as a surety to cover it.

On the issue of lot sales at Silver Point Shores, Sliger’s attorneys, Michael Savage and Mike Giaimo, assert that the “transfers and/or closings of the sale of the lots did not occur until after October 12, 2022 which was the day the final plat, that had been approved by the planning commission, was filed with the office of the Register of Deeds in DeKalb County. They further claim that Sliger did not own the lots which were sold because he was only the developer.

Sliger and his lawyers initially called for a public apology at the October planning commission meeting but none came. If an apology is not forthcoming soon, Savage and Giaimo say they may pursue legal action against the county for defamation against their client. The attorneys claim that Sliger has done nothing wrong and that according to District Attorney Bryant Dunaway, Sliger is not being investigated for any wrongdoing.

During a meeting of the planning commission on August 11, County Mayor Adcock stated that Sliger could be the focus of a state and or federal investigation for allegedly illegally selling 38 lots of the Silver Shores development in their entirety three years ago to people from across Tennessee and as far away as Florida a month before obtaining final plat approval from the planning commission. Collectively the lots sold for more than $3.5 million but no homes have yet been built there.

County Mayor Adcock further announced during the meeting that he had contacted the District Attorney General’s Office requesting an investigation of Sliger, Silver Point Shores project manager for the Southland Development Group, Inc and RLA Equity Group who were responsible for selling the lots. Because some of these lot owners are from other states, County Mayor Adcock said at the time that the DA’s office may also seek a probe into the case by the Federal Bureau of Investigation. Adcock said he had talked to the DA’s assistant about the matter but not to DA Dunaway himself.

A few Silver Point Shores property owners who had bought their lots in 2022 attended the August planning commission meeting seeking answers, mostly about the fire suppression installation issue. Renee Kunze said she had planned to move from Florida to DeKalb County by September but could not claiming the developer did not complete the subdivision by installing adequate fire suppression as promised and that she could not even obtain homeowners insurance to build a home there because of it.

Kunze first raised concerns about fire suppression at Silver Point Shores during the July county planning commission meeting. Kunze claimed to have bought her lot from the developer at Silver Point Shores in September 2022 before the planning commission gave final plat approval in October 2022. Kunze further provided a copy of her purchase agreement. Kunze, who had a well dug as a water source, said she planned to start building a home there in September and was under the impression that the subdivision would have fire hydrants. She was also concerned that the pump and infrastructure she had installed to support her home’s sprinkler system might not be sufficient. County Mayor Adcock said he decided to call for an investigation by the District Attorney’s office after hearing this information from Kunze and others.

County Mayor Adcock later contacted DA Dunaway by email and provided information about the issue but in his response, Dunaway explained that County Mayor Adcock had cited an obsolete state law when calling for a criminal investigation and that in this case, Sliger could not be prosecuted for a crime.

In his response. DA Dunaway wrote “ “After reviewing your email and its’ attachments, I learned about the public meeting where several property owners attended. At that meeting you made public comments that this matter was criminal, that the District Attorney was looking into this and the District Attorney may refer this matter to the FBI”.

“I don’t know why you made such comments, you and I have never spoken about this matter, I understand that you did have a brief message exchange with my Assistant District Attorney”.

Even so, after receiving your email, I reviewed the documents you provided and also reviewed some public records from the Register of Deeds office. This matter appears to be an unfortunate situation for the property owners. While there may be some civil remedies available to the property owners, there does not appear to be a criminal matter, As you are aware, by law my office only handles the prosecution of criminal cases”.

“My first observation is that copy of Tennessee Code Annotated 13-4-306 that you sent me in your email is obsolete and outdated, I am enclosing a copy of the current statute that has been in effect since March 2021. The current statute contained no criminal penalties for violating what it prohibits”.

“The statute provides, in part, that property owners, shall not “transfer or close the sale” of land by reference to…a subdivision plat without first submitting a final subdivision plat to the planning commission, receiving the commission’s approval and before the final plat is recorded in the Register’s office.”

“Based upon my own search of the records of the Register of Deeds, I find that the final plat for Silver Point Shores Subdivision was recorded October 12th 2022 in Plat Book 1, page 1665.”

“Upon reviewing the plat itself, it appears to have all the required signatures including a certification by the Secretary of the DeKalb County Regional Planning Commission, dated October 12, 2022, certifying that the plat has been approved for recording”.

“I further note that the warranty deeds conveying lots to the purchasers listed on the summary of sales list that you provided to me show that all of the deeds were transferred after October 12, 2022,” wrote DA Dunaway.

Sliger’s attorneys then followed up with an email to County Attorney Hilton Conger seeking a public apology from the county planning commission and the county mayor stating in part that “at this (August 11) meeting, members of the public were told by at least one member of the planning commission that “they violated the law in selling it before the plat was finalized”. This statement was objectively and verifiably false. The DeKalb County Mayor, Matt Adcock, stated that the property was all advertised and sold before it was ever approved which is a criminal offense”. To begin with Mr. Sliger did not sell anything as he was only the developer and not the owner of the property. Second, transfers and/or closings of the sale of the lots did not occur until after October 12, 2022 which was the day the final plat, which had been approved by the planning commission, was filed with the office of the Register of Deeds in DeKalb County”.

“Mr Sliger has worked as a real estate developer for the past 22 years completing over 45 developments in seven states. His reputation is very important to him and the defamatory statements which were made about him will undoubtedly harm his reputation and cause him to lose business. Mr Sliger continues to incur financial losses as a direct result of the statements and actions of the DeKalb County Planning Commission and/or the DeKalb County Mayor. Time is of the essence in clearing Mr. Sliger’s name and in installing the fire suppression system. Should Mr. Sliger continue to suffer damages as a result of the actions/inactions of the DeKalb County Planning Commission, its members and/or the DeKalb County Mayor he will consider bringing suit for damages against them both for their official and/or individual capacities should the facts and law so warrant,”

In the letter to Conger, Savage called for the DeKalb County Planning Commission and the Mayor of DeKalb County at its October 12, 2025 meeting to issue a formal apology for wrongfully defaming Sliger and that the apology be reflected in the minutes of the meeting with a local press release to the local media. Otherwise, we (attorneys) have been authorized to begin the process of drafting litigation to hold the county and its officials liable for their tortuous conduct”.

As to the fire suppression issue, under DeKalb County subdivision regulations at that time, conditional final plat approval could be granted by the planning commission without infrastructure, such as a fire suppression system already having been fully installed by the developer, if a surety is submitted to guarantee its installation. Sliger posted a $45,000 cashier’s check, as a surety for the Silver Point Shores project but in this case the planning commission signed off on the final plat before the fire suppression system was added. Now, three years later the fire suppression system is apparently still not in place and according to Sliger’s engineer the cost to install it could be as much as $200,000 to dig two wells, install two storage tanks and booster pumps, and for a backup generator.

According to the county’s subdivision regulations, each home within a development must be within 1,000 feet of a hydrant and that a fire suppression system is required to supply water to fight a fire there capable of pumping 250 gallons per minute for two consecutive hours. While Sliger has said such a system has not been installed there he claims the “national” standards for fire suppression have been met by requiring each homeowner within the development to install a sprinkler system in their homes as noted on the subdivision plat.

During the August meeting, the planning commission voted unanimously not to move forward with the county being liable for fire suppression installation at Silver Point Shores and to hold the $45,000 surety posted by Sliger in escrow until the responsible party, developer is held accountable.

Sliger’s attorneys, Savage and Giaimo claim it is the county, and not Sliger who should be accountable.

“The DeKalb County Planning Commission, by and through its secretary (at that time), entered into an agreement for a certified check in lieu of completed improvements (Exhibit A). According to the agreement, Mr. Sliger was to provide the DeKalb County Planning Commission a certified check for $40,000 as bond for the installation of fire suppression tanks. The specifications were as shown on the Job estimate dated October 9, 2022 (Exhibit B) which was provided to the DeKalb County Planning Commission prior to the original agreement. The agreement improvements required by the DeKalb County Planning Commission were to be completed by October 10, 2023. In the event the improvements were not completed by October 10, 2023 the certified check was to be cashed, with the funds therefrom to be forwarded to the applicable city/county and/or utility district for the construction of said improvements. This first agreement was subsequently replaced by a second agreement (Exhibit C) and that agreement was replaced (Exhibit D) with the bond amount of $45,000 and provided a completion date of April 4, 2025. Mr. Sliger provided the planning commission a certified check for $45,000. It is our understanding that the certified check has been cashed by the DeKalb County Planning Commission, but the funds have not been forwarded for the construction of the improvements as required by the agreement”.

“The planning commissioners apparently claim they were somehow misled by Mr Sliger. He (Sliger) provided the job estimate to the planning commission prior to entering into the type and capacity of the fire suppression system to be installed, Now, after more than almost three years the planning commission has decided the fire suppression system, as proposed is not sufficient. If the job estimate did not meet the regulations which the planning commission is required to formulate pursuant to (state law) why did the DeKalb County Planning Commission enter into the agreement attached as Exhibits A, C and D. Although Mr. Sliger denies the proposed fire suppression system is not sufficient, it appears that by its assertion of insufficiency the planning commission failed to ensure that the job estimate complied with what it now claims is its own regulations and is attempting to shift the blame on Mr. Sliger”.

“Mr. Sliger made a bond in the amount of $45,000 as required by the DeKalb County planning commission, based upon the commission’s own specifications and requirements. It was the planning commission that approved the fire safety requirements and established the bond amount, which was increased multiple times. And each time, Mr. Sliger agreed to pay the bond in an effort to put this matter in the review mirror. DeKalb County now has Mr. Sliger’s money but refuses to use it to install the fire suppression infrastructure. We don’t believe any upgrades are necessary, but the planning commission did at one time. Thus, the bond requirements. Mr. Sliger complied, and he would now like to see his money either utilized to the benefit of the landowners or returned”.

“Maybe the most important point we would like to emphasize is that Mr. Sliger’s development comports with national standards for fire suppression and/or prevention. We do not believe that has ever been disputed or challenged. As DeKalb County has adopted that standard, Mr. Sliger’s development is in full compliance with the applicable standards. Again, however, he agreed to pay the bond (and bond that steadily increased) which speaks volumes about this integrity and willingness to cooperate,” said Savage and Giaimo.

Bryant Dunaway Letter

Attorney letter to Hilton Conger

Attorney letter to Dwayne Page

A DeKalb County man has been honored for his community service by the Upper Cumberland Development District and Upper Cu...
12/22/2025

A DeKalb County man has been honored for his community service by the Upper Cumberland Development District and Upper Cumberland Human Resource Agency

Dean Adcock received the 2025 “Stars of the Upper Cumberland” award Wednesday, December 17 at the Upper Cumberland Development District (UCDD) and Upper Cumberland Human Resource Agency (UCHRA) annual meeting to celebrate a year of significant progress, regional partnership, and dedicated service across the 14-county region.

A central focus of the event was the celebration of individuals, including Dean Adcock, whose dedication embodies the spirit of the Upper Cumberland. City and County Mayors from all 14 counties nominated standout honorees from their communities for their unwavering commitment and generous service to their respective communities and the region overall.

DeKalb County Mayor Matt Adcock nominated Dean Adcock for the “Stars of the Upper Cumberland” award.

“Dean’s dedication and service truly make a difference, and our county is better because of his commitment,” said County Mayor Adcock.

Dean served as a county commissioner from the sixth district during the 1980s and is a former Farm Bureau board member. More recently, Dean was a founding member of the “Live and Let Live” homeless shelter in Smithville,

“Dean’s persistent efforts in recruiting volunteers and his own efforts to help an unserved population in DeKalb County is a display of his character and virtue,” said County Mayor Adcock.

DeKalb County may consider shifting from a five-year to a four-year reappraisal cycle beginning in 2026.Assessor of Prop...
12/22/2025

DeKalb County may consider shifting from a five-year to a four-year reappraisal cycle beginning in 2026.

Assessor of Property Shannon Cantrell is asking the county commission to adopt a resolution making the change from five years to four years to help ensure that property assessments going forward are more equitable and keep pace with fair market value.

Under the current cycle, assessments are established for a five-year period until the next reappraisal. DeKalb County’s last reappraisal was in 2021, and the next one is due in 2026. But with property values having surged so dramatically since 2021, Cantrell said the county’s property tax revenues are not keeping pace with fair market value. By having reappraisals on a four-year cycle rather than five years and eliminating a “sales ratio for property assessment” process the county could better get a handle on growth and bring all properties up to fair market value every two years.

A new state law recently adopted allows counties to opt for a four-year reappraisal cycle and conduct an index review after two years in the cycle to bring all properties up to fair market value in lieu of sales ratios during a five-year period.

Cantrell explained that a sales ratio is a metric the state has required for counties on a five-year reappraisal cycle that measures the accuracy of a property’s assessed value compared to its selling price. On a five-year cycle, three sales ratios are conducted. A sales ratio below 1 indicates that the property is assessed below the market value, while a ratio above 1 suggests that the property is assessed above the market value. This ratio is essential for counties and cities to ensure that property assessments are aligned with the fair market value, which is vital for the proper calculation of taxes.

“In 2021 was reappraisal in DeKalb County and we had a sales ratio of 1 (revenue neutral) but in 2022 another was done looking at all qualified sales across DeKalb County and that sales ratio applied for the budget years 2023 & 2024 was 0.67 (below 1) so what that means is essential properties as a whole in general were selling for 33% more than we had them appraised at and that’s a loss of revenue to the county. In 2024 another sales ratio was done that was applied in 2025 and it was 0.59 which means properties were selling for 41% more than we had them appraised at,” Cantrell explained.

Through an established appeals process, Food Lion, Walmart, and East Side Citgo in DeKalb County filed appeals for 2023-25 through a tax representative to get discounts based on the sales ratio.

“In the appeals process you come see me about the appraised value of your property and if I don’t agree you go to the county board of equalization and if you don’t get satisfaction there then you can go to the state and make your appeal before an administrative judge. I represent the county, and the tax representative is there on behalf of the one making the appeal. If the sales ratio was eliminated, appeals on property values could still be filed but not based on arguments for discounts because of the sales ratio metric,” explained Cantrell.

“Typically, we deal with mainly commercial appeals and with the sales ratio there is case law and statutes that say if you have a sales ratio on commercial property it has to be applied to their real property. In the case of Food Lion for 2023 the sales ratio was 0.67. I was contacted by a tax representative for Food Lion, and they wanted the sales ratio applied meaning Food Lion wanted their appraisal to be reduced by over 32%. Again, there is case law and statues that say they are to get that sales ratio reduction. Its established and can’t be challenged. We had Food Lion’s property appraised at $3.2 million. It had just sold two years before for $3.5 million. A third-party appraisal was done of about $3.2 million. In my mind we had the Food Lion appraisal correct. But if you applied the sales ratio to Food Lion it takes their property value down to $1.7 million and they get that 33% reduction,” said Cantrell.

Because the appeals process can be lengthy before a final resolution, sometimes companies will seek a negotiated settlement with the county without going before an administrative judge, even though their chances of winning the appeal is virtually certain based on the law. In the case of Food Lion, Cantrell said he reached an agreement with them.

“I settled with them on their property appraisal at $2.5 million. Food Lion didn’t get the $1.7 million appraisal as they originally sought based on the sales ratio. Still going from the $3.2 million appraisal that should have been applied down to $2.5 million resulted in a loss of $5,663 in 2023 and after the tax rate changed in 2024 the county lost $7,107. So, the county lost right at $20,000 on that appeal for 2023-25 directly because of the sales ratio which would not have happened had the sales ratio not been in place. Overall, the county lost more than $726,188 in tax revenue (which represents about 12 cents on the property tax rate) from 2023-25 through appeals, personal properties, and through state assessed properties, that it should have received because of the sales ratio”, he said.

Personal property is also subject to the sales ratio metric, according to Cantrell.

“Personal property is reappraised every year which is all the assets that business owners use in their business. For example, with bigger manufacturing places, all the machinery is considered personal property, and they pay an annual tax on that. Personal property is appraised every year as opposed to real property which is appraised only once every five years. There are statutes that say the sales ratio must be applied and give personal property the same discount as real property,” he said.

A sales ratio also has an adverse effect on the elderly and disabled veterans who receive tax relief.

“Every year through legislation the state sets forth a discount for tax relief that the elderly can receive if they qualify and apply for. It’s totally funded by the state and administered through the Trustee’s office. But a sales ratio plays a factor in that as well. In 2023 the full value of tax relief funded by the state was $155 per applicant and that’s the amount they were to receive but they only got a $104 discount because of the sales ratio. In 2024, they should have received $200 but they only got $134. In 2025 they should have gotten about $205 but they only received about $122. That is a total loss to the elderly in this county of about $65,000 over the course of three years. This does not apply to county funded tax relief matches or tax freezes. Had there not been a sales ratio, they would have received the full amount,” Cantrell explained.

In requesting this change in the reappraisal cycle from five to four years, Cantrell said it is not to burden the taxpayer with higher taxes, but to lessen the burden on them by ensuring everyone pays their share based on fair market value and for the elderly to get the full benefits of tax relief they are entitled to receive.

“This is not a money grab. It has nothing to do with a tax increase or gaining revenue. It is about the county maintaining or keeping the revenue we already have,” he said.

The new four-year cycle aims to maintain revenue neutrality, according to Cantrell meaning that any increase in property values would be offset by a decrease in the certified tax rate to help maintain a balance between property values and tax revenue. Currently, DeKalb County’s certified tax rate is established by the state after five years following reappraisal. Under a four-year cycle, the certified tax rate would be set every two years after a regular index review process to bring all properties up to fair market value with no further need for a sales ratio.

Before reappraisal in 2021, DeKalb County’s property tax rate was $2.1235 per $100 of assessed value. After reappraisal that year the new certified tax rate dropped to $1.7308 in order to generate about the same amount of local revenue as the previous year. Today, DeKalb County’s property tax rate is $2.51 per $100 of assessed value but the new certified tax rate is expected to also be lower after reappraisal in 2026.

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