Tax assessor presents homestead/tax issues

Marshall County tax assessor Barbara Belfoure brought homestead exemption applications before the board of supervisors for action and continued the discussion on BiCounty's request for corrections in its tax assessments.

Belfoure said at the end of last year there were almost 900 homestead applications that required correction.

“I looked at every application this year,” she said. “Some were placed in a cabinet and met the deadline but didn't get the date on time in the computer,” she said.

She said April 1 is the deadline for applications but the application date in the computer will be listed as April 8.

“The application date in the computer is the one we file,” Belfoure said. “The state of Mississippi is doing a clean-up of all records.”

She said Herring consultants have completed the property assessment for the 75 percent of the county and all left is to enter the assessments in the computer.

(The Marshall County Board of Supervisors budgeted $750,000 to complete the reassessments of properties this year after a number of new home constructions were not included in assessments prior to Belfoure taking office.)

Belfoure said she wanted to make a correction in Brothers Pro Tires LLC (formerly Foster Auto Parts) renditions due to entry of the wrong data.

Board attorney Amanda Whaley Smith said there was an issue with the business license.

Zoning director David Johnson said the address was changed on the business four times but the parcel number was not changed.

“It's a disaster,” said Smith. “We were in court the entire day.” Belfoure said she visited the business and assessed the equipment and furniture inside, but she doesn't know what to do with it.

“There shouldn't have been anybody there,” Smith said.

Belfoure said another owner was there and the taxes were based upon the previous owner and the record had not been updated. The property was purchased in 2024, she said.

“When you're talking about owner changes, are you getting Foster's Auto Shop?” Smith asked.

“Brothers Tire to Brothers Pro,” Belfoure said.

District 1 supervisor Charles Terry recommended tabling the discussion.

“You're talking about one business that's walked around,” Smith said.

“They changed addresses but did not change the parcel,” said District 2 supervisor Johnny Walker.

A motion to table the matter by District 4 supervisor George Zinn III passed.

“It should have been kicked back to zoning, but was not,” Johnson said.

Donna Thomas revisited the boardroom to try to get a settlement on tax penalties she paid that were assessed to the previous owners of Bi-County Farm Supply.

Belfoure presented the file for Bi-County from the tax office that showed renditions on the business were stopped in 2013 before Thomas bought the building for their business.

(A rendition is a form provided by the appraisal district with taxable property information including: business name, business location, description of assets, cost and acquisition dates, and opinion of value of business personal property.)

There were no further records other than the current 2024 rendition, Belfoure said.

Thomas said she cannot find a copy of her rendition.

Smith said when the Thomases bought the BiCounty business, they changed the name. She said when the Thomases bought the business they should not have been penalized for the prior owner, Mr. Bennett's, failure to provide renditions.

“What's the DOR (Department of Revenue's) rule?” Smith asked.

Belfoure said the talked with DOR and the owner has to provide the rendition.

Thomas said she did not buy the business, she bought the building. She said there was not a word on her tax bill that mentioned a penalty.

“We haven't had it 12 years,” she said.

Terry asked for a motion to request an Attorney General opinion.

“The penalty is not about taxes, it's about the renditions,” Terry said. “Give us some directions on where to go.”

Thomas said she was not going to be able to find copies of her renditions.

“She took over in 2020 and this goes back to penalties for the previous owner,” said District 2 supervisor Johnny Walker.

“That could happen to any of us,” said District 5 supervisor Ronnie O'Neil Bennett.

Belfoure said a new business should have been created in the computer at the tax assessor's office.

“It was Bi-County, it remained Bi-County (in the computer),” Belfoure said.

“It is now Bi-County Farm and Ranch,” Thomas said.

“You applied for a new business license under the same name?” Smith asked.

“It kept operating under the same PIN number,” Belfoure said.

Zinn asked when Thomas posted her business license inside her business.

Thomas said five or six years ago. Belfoure said she can't make changes without the board's approval.

“I totally understand,” Belfoure said. “All I can do is present what happened.” “This board has to go by the law, because if a mistake is there, these five (board members) are going to be the ones who pay,” said District 2 supervisor Johnny Walker.

Belfoure said the computer keeps showing the penalty.

“It's not the computer, it's human error,” Thomas said.

Belfoure said it kept operating under Bi-County under the land roll.

“We're not operating the same business,” Thomas said.

Terry asked if, when Thomas bought the property, the business name never changed PIN numbers.

“What are you asking for?” Walker asked.

“For all these penalties I paid,” Thomas said.

The board approved a motion to get an opinion for the Mississippi Attorney General's office.

Walker said the tax assessed on Thomas' property was correct. Only the penalties were being appealed.

Smith said since Thomas bought the property, no one from the tax assessor's office has been out to look at the property.

“We can only do what the law allows,” Walker said.