Valuing a property and computing the appropriate tax is a multi-step process, as follows:

1. The Assessor compiles data concerning the physical characteristics of the exterior of the dwelling. These include the number of stories, living area square footage, number of rooms, construction materials, etc. This is based solely on an observation of the outside of the home and does not include a review of the interior finishes. A value is assigned to each of these physical attributes and an initial value is determined.

2. The initial value is multiplied by a “Grade Factor” which is the Assessor’s evaluation of the quality of construction. These range throughout Sea Island from approximately 100% to 338%.

3. The result in step no. 2 is then multiplied by the “Neighborhood Factor,” which on Sea Island/Ocean Forest range between 150% and 350% (see the Table). The result, less any applicable depreciation, is the “Total Dwelling Value.”

4. Next, the “Total Land Value” is computed by multiplying the frontage feet of the property by the “Land Rate” (see the Table).

5. The sum of the “Total Dwelling Value” and the “Total Land Value” is the Appraised Value of the property, which is shown on your annual notice of assessment as the “Current Year Fair Market Value.” The “Assessed Value” is then 40% of the Appraised Value and the various millage rates are applied to that value to arrive at the tax due for the year.

Glynn County has enacted a homestead valuation freeze exemption, which is generally known as “Scarlett-Williams.” Homeowners must apply for this exemption prior to April 1. If the property is the homeowner’s “primary residence,” its assessed value will be frozen at the “base year valuation” for as long as the homeowner owns and resides on the property and makes no major improvements. The base year valuation is the assessed value of the property in the year preceding the year in which the homestead is first granted.

The Tax Commissioner’s Office is increasing its vigilance around the proper use of the Scarlett-Williams exemption. They will carefully review vehicle registrations and drivers’ licenses, which must contain the appropriate Glynn County address, and seek to determine whether the homeowner has other homesteaded properties, including outside of Georgia. Both spouses must attend the application meeting if the home is jointly owned. Also, in the last few years the Office has more carefully monitored changes in ownership (death or sale) and construction records to determine if an updated assessment should be issued. We do not know if including a property on Glynn County’s new registry of short term rentals will affect its qualification for the homestead exemption.

If a property owner discovers factual errors in the annual assessment notice, he or she should contact the County Tax Assessor’s Office. These can often be corrected quickly and a revised amount will be billed. 

There are a number of subjective judgments made in assessing the value of a property. These include matters that can significantly impact appraised value such as construction quality (which determines the Grade Factor). This, and the fact that interior finishes are not considered, may provide a homeowner grounds to believe that his or her property has been valued incorrectly compared to other similar homes in the Neighborhood. The law provides a right for the homeowner to appeal to the County Board of Assessors to resolve these issues.

Appeals must be filed with the Board of Assessors on a form found on the Assessor’s website within 45 days following the Annual Assessment Notice Date (notices are normally mailed in late May). This deadline, which this year is July 23, 2026, appears prominently on the Annual Notice of Assessment. If this deadline is missed, the homeowner must wait another year to appeal. If the Board of Assessors establishes a revised valuation, or an agreement on a revised valuation is reached with the homeowner, the resulting assessment cannot be increased during the next 2 succeeding years unless there is a change in the property (i.e., ownership or growth). If the Board’s decision is not agreeable to the homeowner, the law provides additional avenues for further review, including appealing to the Board of Equalization and litigation in Superior Court (which happens quite rarely). We strongly recommend that a homeowner contemplating appeal retain an experienced attorney or expert consultant to advise him or her and deal with the Assessor’s Office. A brief summary of the appeal process can be found at Glynn County Property Appraisal Office.

Ron Glisson, Chief Appraiser: 912-554-7096 rglisson@glynncounty-ga.gov

Jamie Lane, Deputy Chief Appraiser: 912-554-7098, is in charge of appraisals on Sea Island jlane@glynncounty-ga.gov

Yolonda Ward, Deputy Chief Appraiser: 912-554-7110 yward@glynncounty-ga.gov

The Glynn County Tax Assessor’s Office is located in downtown Brunswick in the Harold Pate Annex Building, 1725 Reynolds Street, 1^st Floor, Brunswick, GA 31520, phone: 912-554-7093

The entire staff of the Office is knowledgeable, helpful and very easy to deal with. We strongly suggest that you contact them with any questions about your assessment.

I would be happy to answer any questions that you may have. Best wishes on behalf of the SIPOA Tax Committee.

Doug MacGinnitie, Chairman, dougmacginnitie@mac.com, 404-307-5170.