Joan Church may not have been the most popular person in the Habersham County government these last 57 years, but perhaps she was the most steadfast in her intentions. As Chief Appraiser in the county Tax Assessor’s office, Church said, “I had a purpose; it was to help educate people, and never to make taxpayers feel like they didn’t matter.”
The assessor’s office has a mission that is at once simple and complex—to assess the taxable value of every residential and commercial property in the county once a year, in order to arrive at an equitable figure for its property taxes. The actual taxation is carried out by the separate Habersham County Tax office, headed by June Black-Warren.
Turning away an argument
When people disputed their tax assessments, which happened frequently, Joan says, “I tried to explain to them that our job was to get to 40 percent of the fair market value of their homes…I used to tell people, ‘Nobody likes to pay taxes, but we do enjoy having a hospital, an ambulance, a fire service; all those things we hope we never need.’” She says the taxpayers usually left her office at least a little happier than when they came in.
Joan retired from her job earlier this month, after what seems to be the longest tenure ever for a Habersham employee, surpassing (the late county clerk) Ruby Fulbright’s 55 years.
“It was never my goal to overtake Ruby,” Joan said, adding that she knew her during their overlap at the county. “But I guess I did.” She added with a chuckle, “I don’t need a swimming pool named after me,” a gesture to the Ruby Fulbright Aquatic Center right next door to the county building.
Her decades with the county have seen almost everything about her job grow. The office’s staff was once just Joan and one other person; when she departed, she left seven employees behind, after once reaching 10 in total. Since downsizing a few years ago, some of the property assessment has been handled by outside contractors.
And while the county is the same size, the individual properties the county evaluates have ballooned in number, she adds. It was a mere 8,000 county-wide when she began, and it’s now almost three times as many. Fieldale Farms was a small operation when she began, and now it is one of the world’s largest poultry operations, with more than 2,000 employees in the county alone. The valuation of all those properties fell to Joan and the staff she leaves behind.
She did observe another change, about which she has some reservations: the growing number of exemptions for various reasons. There were once just two; now there are at least nine kinds of exemptions that people can use to reduce their tax bills. Joan didn’t have a specific objection in mind, but says she was always concerned that every homeowner and business should pay their fair share.
One plus: waking up later
With a regal bearing, a full head of perfectly coiffed white hair, and donned in an immaculate sweater and jeans, Joan does not look nearly her 82 years (her birthday was Wednesday). She sounded somewhat apprehensive about her retirement in a chat earlier this week, but said with a chuckle, “I think I can get used to waking up at 8 a.m.”
A deeply religious woman, Joan is an active member of Purpose Church at Bethel Temple in her old neighborhood of Habersham Mills, and was taking a break from some volunteer accounting work for the church the day she sat down for a chat. After blessing the meal, she remarked, “I don’t drink. I try not to say bad words. I try not to have bad thoughts, but every once in a while, I have to ask the Lord to forgive me.” A grin crossed her lips when she declined to say who those thoughts might be about.
Joan said she hopes to take advantage of her retirement and good health by traveling, perhaps with one of her grandchildren or another companion. Both of the international trips she’s taken—one to Egypt, Jordan, and Israel, and the other in the footsteps of St. Paul, through Athens, the Greek Islands, and Rome—were inspired by her Christian faith.
The praise rolls in
When contacted for comment on Joan’s tenure, county officials and employees sang her praises.
“Joan is a sweetheart. She is like my second mama,” Frady said. “She pretty much raised me…If Joan Church does not get into heaven, ain’t none of us getting in.” – Robin Frady
Bruce Harkness, vice-chairman of the Habersham County Commission, wrote: “I have been fortunate to have known Mrs. Joan Church my entire life…. She’s dedicated her life to the county and to our community. She is a wonderful person and has helped countless people over the years. We are blessed that we have had her working for us. I’m proud that we are friends and I know that we will miss her greatly. May God bless her in her retirement.”
Harkness’s colleague, Ty Akins, added, “Although I only got to work [with] and know Joan the last four or five years, she was an extraordinary woman. She was extremely knowledgeable about the county itself and county tax appraisal. Every person I spoke to about Joan commented on her depth of knowledge. It is rare indeed to have a person at the same position for as long as she was; I certainly wish her the best and many more years of happiness.”
County Manager Tim Sims also extolled Joan’s service, saying, “We just appreciate her. We wish her well, and we’re proud that she’s been with us for this long. I’ve had a good, positive experience with her.”
Perhaps the most effusive was Robin Frady, who worked alongside Joan for almost half her boss’s tenure, and, at 52, currently serves the county as a personal property appraiser.
“Joan is a sweetheart. She is like my second mama,” Frady said. “She pretty much raised me…If Joan Church does not get into heaven, ain’t none of us getting in.”
“The office is still rolling along,” Frady added, “but we miss her. Life goes on.”
Sims said he did not know what the plans were for replacing Joan at the helm of the office, saying that question will fall to the five-member County Board of Tax Assessors. The chairman of that board, Bill Terry, did not return two calls this week seeking comment.
Moses is a model
Asked about her plans for the rest of her life, Joan mentioned interest in more travel, but centrally: “I’ve been praying about it. I do believe that God has plans for me…. The Bible says that Moses started leading the children of Israel when he was 80. Who knows what God has in store for me?”
