Kem Caldwell
Nobody likes doing or paying taxes, and working on tax assessments or crafting tax policy is not a job for everyone. But for Kem Caldwell and Larry Nackerud, it’s a fulfilling community service.
“Taxes are kind of a dirty word, I guess, not a pleasant word for anybody,” said Caldwell, Oglethorpe County’s chief tax appraiser. “I’m thankful to be here, and I love the work.”
Nackerud, a lifelong Democrat, retired this month after serving on the Board of Assessors for 24 years.
He was recognized by Oglethorpe County Commission Chair Jay Paul at last week’s commission meeting and has fond memories from serving on the board, which is responsible for creating tax policy and hearing property value appeals.
“I did enjoy it. It does show that people of differing political views can, on a local level, come together and make decisions for the good of the people in the county,” Nackerud said. “Everyone else who was ever involved with the board or on the board were Republicans, and so we had our differences, but we had an enjoyable time teasing each other.”
Nackerud’s background is in social welfare policy, which helped him create policy that focused on helping all of Oglethorpe County. Caldwell worked closely with Nackerud on the Board of Assessors and praised his ability to reach across the political aisle.
Applications for Nackerud’s vacant Board of Assessor’s seat are available at the tax assessor’s office. Nackerud said that he wants his successor to bring diversity to the board, both in age, race and gender.
“(Nackerud) is a very intelligent man, and he, a lot of times, will bring a different perspective to whatever it is we're talking about,” Caldwell said. “The taxpayers were well served by Larry Nackerud, and he will be hard to replace.”
Caldwell has served the county since October of 2002, where he originally was a member of the Board of Assessors and the county’s tax appraiser, until the roles were separated in 2009.
Even after his 2019 diagnosis of leukemia, rounds of physical therapy and chemotherapy, Caldwell has remained committed to his role.
“I’m thankful that they stuck with me and allowed me to work through it and get back,” he said. “I have a love for Oglethorpe County. I’ve lived here all my life and just have no desire to be anywhere else, to go anywhere else.”
Responsibilities of the job
As the chief tax appraiser, Caldwell evaluates improvements to properties around the county to calculate their property tax value.
“We like to tell everybody that we are the beginning of the taxation process each year — the Board of Education and the Board of Commissioners depend on us to get a digest,” Caldwell said. “That helps determine what the (millage) rate will be each year, as well as the actual tax bill.”
Being at the beginning of the taxation process means that the tax assessor's office is impacted by changes throughout the tax process, notably changes from the state legislature.
Due to homestead exemptions from HB 581 and HB 92, the tax assessor’s office is still waiting for guidance from the state's Department of Revenue.
This has delayed this year’s assessment notices.
“It’s a strange situation that we’ve got one taxing authority doing it one way, and then another taxing authority the other way,” Caldwell said. “It’s probably going to be closer to July before the notices go out, so we’re in hurry up and wait mode.”
There are also lingering issues with the county and cities staying in HB 581, which means they must work to define which parts of a property count for the homestead extension, which will be decided by Caldwell, tax commissioner Dawn Scarborough, the Board of Commissioners and the Board of Assessors.
“None of these decisions we make are off the cuff,” Caldwell said. “We try to make a good decision, especially with something like this floating homestead, because what we do now can affect taxes for years. Everybody has the best interest of Oglethorpe County at heart, because you can tell people just love this county like I do.”
More info
Larry Nackerud’s retirement has left an opening on the Board of Assessors. It requires applicants to be at least 21 years old, a resident of Oglethorpe County, hold at least a high school diploma or equivalent, complete a week-long training course and attend a monthly meeting held during business hours. The term is six years. For an application, go to the Tax Assessor’s Office (341 W. Main Street, Lexington) or email ymaxon@oglethorpecountyga.gov.