Matthew Ledbetter, former Forsyth County tax commissioner, dies at 59

A lifelong Forsyth County resident, Matthew Ledbetter never lost his sense of roots. Growing up in a small, close-knit community as the son of a longtime Cumming City Council member bred a strong interest in public life and service. For him, it was “the right thing to do,” a friend said.

Consider the case of a teenage nephew in Atlanta who had become sullen, rebellious and was way behind in school.

“Matthew went down and brought him up here and basically turned his life around,” said Allison Ledbetter, Matthew’s wife. The nephew was lovingly enfolded into the family but also had to follow strict rules and get caught up in school so he could play football. Summer and night classes were mandatory.

The eventual result: a successful husband and father.

That was a large part of Matthew Ledbetter’s emotional road map. He cared deeply about people and doing right by others but made it clear there were certain lines that weren’t to be crossed, under any circumstances. He had strong opinions and wasn’t shy about voicing them.

“He could be a hard person,” Allison Ledbetter said, “But he was hardest on those he cared about the most.”

Longtime Forsyth County Tax Commissioner Matthew Ledbetter died June 27 after suffering a heart attack, his family said. He was 59.

Ledbetter was an exemplar of tough love. He lit up any room he walked into and was always ready to help.

And “Matthew never met a stranger,” Cumming Mayor Troy Brumbalow said at his memorial service. “He was full of life and full of something else you probably can’t say in church,’’ drawing laughter.

His years at the University of Georgia led to a lifelong love of the Bulldogs and a degree in poultry science — as well as stories close friends still remember and regaled others with at his memorial.

There were the times he danced on the speakers at the iconic 40 Watt Club in Athens in his signature red bowling shoes, telling a friend the next morning “Smith, I think I scorched my socks.”

And the occasions he talked police officers out of giving him a ticket for driving nearly 100 mph, said that same friend, Chad Smith.

Out of college, he put his agricultural knowledge to work and career in gear, providing North Georgia chicken houses with supplies and equipment.

He plunged into civic life, serving on boards at his church (of which he was a founding member) and other groups.

Then came word the county tax commissioner was retiring after 42 years in office — an office many Forsyth County residents felt had become inefficient and slow. Asked to run by friends and colleagues, he saw the need, ran and triumphed, embarking on almost 21 years in the post. Substantial changes followed under his leadership.

The tag application process and other functions sped up. Both new professionals and computer technology came on board. Ledbetter also made sure a human being always answered the phone. And a different vibe took hold.

“He made the office much more pleasant to do business with,” Cumming City Administrator Phil Higgins said.

County Commission Chair Alfred John saw the same.

“Customer service begins at the top, right?” he said. “And it’s the culture that flows downward. He had a warmth about him and knew how to inspire trust and loyalty in his employees.”

And those close to him said you didn’t have to look far to find an example.

Higgins: “He was not a figurehead at all. I’d hear people talk about if they have a tax or tax issue they (his staff, would say) well, we’ll just call back to you and you can talk to him (Ledbetter) personally. And he was the type who would do that. He would not shove it off on his staff.”

After his first two elections, nobody ran against him, a testament to his popularity.

Also over time, his friends and associates said, he was sought out by people who were grappling with more than tax problems, such as business issues and life roadblocks.