Roberts Tate is pleased to announce that on January 6, 2015, Judge G. Grant Brantley granted class certification for Glynn County residents who potentially have overpaid taxes for tax years 2001 through 2014 based on Glynn County’s improper application of the Scarlett Williams Homestead Exemption. The ruling was issued in three companion cases styled J. Matthew Coleman, IV and Elizabeth Blair Coleman v. Glynn County, Case Numbers CE 12-01785, CE 13-01480, and CE 14-00750. Specifically, the classes certified are defined as follows:
Glynn County property owners receiving the Scarlett Williams Exemption in the calculation of their tax bills in any year between 2001 through 2014 for whom Glynn County used the year in which the Scarlett Williams Exemption was first granted as the Base Year (the “incorrect Base Year”) rather than the immediately preceding year (the “correct Base Year”) in calculating the Exemption amount under the Scarlett Williams Act for property tax bills in any year between 2001 and 2014 and for whom the value frozen in the year in which the Scarlett Williams Exemption was first granted is greater than the value in the immediately preceding year
This ruling allows the Coleman’s to pursue claims refunds or notice and an opportunity to appeal the use of the incorrect Base Year in calculating the Scarlett Williams Homestead Exemption on behalf of all others similarly situated. Links to the rulings are attached below.