According to the newly compiled 2009 county land rolls, the true value of all county property appraised in 2008 is approximately $1.5 billion, compared to slightly more than $1 billion in 2007. This year's true value assessment will be more than $140 million, while last year's was assessed at more than $126.
      From 2008 to 2009, true value increased by more than $114 million, while assessed values increased $13.5 million - a sign of growth in an otherwise dreary economic time.
      "When you pass by and you see a new structure going up, you know that's new value added to your county," said Lincoln County Tax Assessor/Collector Nancy Jordan.
      Part of the county's increased value came from new home construction. Tax office records show 106 new homes were built in Lincoln County throughout 2008.
      County appraiser Leon Perry said the number of new homes constructed in 2007 - before the beginning of economic turmoil - was 118, meaning only 12 fewer homes were built in 2008, one of the worst years for the national housing market ever.
      "Where you see your economy is in your sales," Perry said. "The construction is there - older, used homes are just moving like they used to. But it's starting to come back."
      Brookhaven-Lincoln County Chamber of Commerce Executive Vice President Cliff Brumfield said the increased value was good news for Lincoln County, though not unexpected. He reiterated that Lincoln County has weathered the national recession better than other areas.
      "People need to remember that the areas that experienced the extreme highs of exponential growth also experienced the lowest low. The rural southeast, typically, remains fairly consistent year-to-year," he said. "Although we've felt a bit of the pinch locally, we certainly haven't seen any negatives to the degrees that other areas have."
      Brumfield was impressed with the number of new home construction reported by the tax office, saying Lincoln County would likely "stay the course."
      "Not to say that certain sectors of our economy are not experiencing a downturn, but we are seeing our real estate market remain firm," he said. "It just shows the consistency in our market as expected. I certainly hope this will continue and improve next year."
      While property values are up this year, county residents who disagree with their property's listed worth may still attempt to bring them down. County residents and business owners have three weeks remaining to inspect their property values before the calculations that will determine property taxes are made.
      The land rolls are open for public inspection in the boardroom of the Lincoln County-Brookhaven Government Complex from 8 a.m. to 5 p.m. weekdays. The big blue books contain more than 6,300 pages of property assessments for every home, parcel and piece of equipment within county borders, appraised from January 2008 to December 2008.
      The assessments are based on county tax officials' appraisals, and will multiplied by the county millage rate - which will be determined alongside the fiscal year 2010 county budget before Oct. 1 - to determine property taxes.
      "It's (the public's) responsibility to see what we have it assessed for and make sure it's assessed properly," Jordan said.
      Jordan said anyone who disagrees with his or her property's assessed value may file an objection with the tax office.
      If the issue can't be solved there, a hearing with the Lincoln County Board of Supervisors will be scheduled for August, she said. Objections are a regular process for annually shaping the land roll.