FULTON COUNTY BOARD OF ASSESSORS Regular Meeting … · mcnaughton ronald l & donna l mcnaughton...
Transcript of FULTON COUNTY BOARD OF ASSESSORS Regular Meeting … · mcnaughton ronald l & donna l mcnaughton...
FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, June 21, 2018
12:30 PM
Call to Order 18-0621-100 – Approval of Agenda Invocation 18-0621-102 – Approval of June 7, 2018 Minutes Citizen Time Section Reports 18-0621-200 – Homestead Exemption Changes Page 4 18-0621-201 – Exemption Denials Page 9 18-0621-202 – Exemption Approvals Page 13 18-0621-203 – Conservation Use Approvals Page 18 18-0621-204 – Conservation Use Denials Page 22 18-0621-205 – Personal Property Releases Page 30 18-0621-206 – Residential Administrative Changes Page 35 18-0621-207 – Commercial Administrative Changes Page 39 Chief Appraiser’s Report Discussion Items 18-0621-D001 – Property Record Cards (Morris) 18-0621-D002 – 48-5-299C (Morris) 18-0621-D003 – Historic Exemptions (Morris) 18-0621-D004 – Customer Service Update (Fitzgerald)
Fulton County Board of Assessors Regular Meeting Minutes – June 7, 2018
Member Attendance: Brandi Hunter-Lewis, Chair; Salma Ahmed, Vice-Chair; Michael Fitzgerald; Edward London; and Royce Morris. Staff Attendance: DeWayne Pinkney, Secretary/Deputy Chief Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden and Tara Parker, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, Brian Gardner, Corey McDaniel and Kevin Whitman, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Bradford Fleming, Senior Property Appraiser/Asst. Secretary.. Other Attendees: Cheryl Ringer and Kimberly Alexander, Fulton County Attorney’s Office; Sandy Zayac and Lauren Woodyard, Fulton County Development Authority; Isaac Yilma, Atlanta Development Authority.
Chair Brandi Hunter-Lewis called the meeting to order at 12:36 p.m.
Approval of Agenda – 18-0607-100 – Motion to approve: Ahmed, Second: London. The motion passed unanimously. Invocation – Brandi Hunter-Lewis gave the invocation. Approval of May 24, 2018 Minutes – 18-0607-102 – Motion to approve: London, Second: Ahmed. The motion passed unanimously. Fulton County Development Authority 18-0607-103 – SCP Oakley Owner LLC – First Amendment – Sandstone Creek ACLP LLC – Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. 18-0607-104 – Parkway West CC Inc – Motion to approve: Fitzgerald, Second, London. The motion passed unanimously. Atlanta Development Authority 18-0607-105 – TSquare Owner LLC – First Amendment – Hart Square Fifth LLC – Motion to approve: London, Second: Fitzgerald. The motion passed unanimously. Section Reports Motion Second Vote 18-0607-200 – Field Book Changes London Ahmed Unanimous 18-0607-201 – Homestead Exemption Changes Ahmed London Unanimous 18-0607-202 – Exemption Approvals Ahmed London Unanimous 18-0607-203 – Exemption Denials Fitzgerald London Unanimous 18-0607-204 – Conservation Use Approvals London Ahmed Unanimous 18-0607-205 – Special Properties Morris London Unanimous 18-0607-206 – Personal Property Administrative Changes Ahmed London Unanimous 18-0607-207 – Residential Administrative Changes Fitzgerald London Unanimous 18-0607-208 – 2017 Appeals To Superior Court Ahmed London Unanimous 18-0607-209 – 2018 Appeal Value Changes (Personal Property) Fitzgerald London Unanimous 18-0607-210 – 2018 Appeal Withdrawals (Personal Property) Ahmed London Unanimous Chief Appraiser Report – A copy of the report outline and attachments are included with the minutes of this meeting.
1. Appeals Update – Appeal Status report attached. Currently, 2,080 appeals have been received.
Fulton BOA Meeting - 06-21-18 - Page 2
Board of Assessors Minutes – June 7, 2018 Page 2 of 2
2. GIS Staff Update – The County Manager has recommended that the GIS staff who support the BOA operations be moved from the Information Technology department and placed back in the Board of Assessors department. This will allow better management of GIS operations.
3. PRB Report – A high-level response is being prepared and will be distributed for the Board’s review when completed.
4. Service Legend – June Taylor in the Field Book Division was recently selected as a Service Legend for the County for outstanding customer service.
5. Articles of Interest – A June 1, 2018 AJC article on property values is included in this report.. 6. Taxpayer Workshops – Three workshops will be held this week in Buckhead, Cliftondale and South
Fulton. Adoption of 2018 Fulton-DeKalb City of Atlanta Resolution – 18-0607-300 – Edward London made a motion to adopt this resolution with Fulton’s ratio being .94 and DeKalb’s ration being .98. Salma Ahmed seconded the motion. The motion passed unanimously. Discussion Items 18-0607-D001 – 299C Properties – Royce Morris gave a presentation on the O.C.G.A 48-5-299C timeline. (Fitzgerald) 18-0607-D002 – Deactivated/Child Parcels – A copy of the status report is included with the minutes of this meeting. 18-0607-D003 – Appeals Update – Report given in the Chief Appraiser report. 18-0607-D004 – Exemptions Update – There are 2,978 applications that need to be keyed, and 2,036 incomplete applications that staff have reached out to the applicants to obtain the additional information needed. 18-0607-D005 – SmartFile and Remedy Force Update – These new technology tools are working as expected. 18-0607-D006 – Email Addresses – No action was taken after discussion of this item. Executive Session Motion for executive session to discuss litigation: Ahmed, Second: Fitzgerald. The motion passed unanimously. Motion to return to regular session: Ahmed, Second: London. The motion passed unanimously. Adjournment – Motion to adjourn: Ahmed, Second: London. The meeting was adjourned at 2:38 p.m. Submitted By: S. DeWayne Pinkney, Secretary
Fulton BOA Meeting - 06-21-18 - Page 3
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
21 June, 201806/20/2018 HT536GAFUL
1
HOMESTEAD DIVISION
06 -0336-0003-002-5
08 -1200-0055-086-2
11 -0521-0024-027-2
11 -0521-0024-027-2
11 -0521-0024-027-2
11 -1320-0511-127-1
12 -1442-0185-031-1
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
KEADEY MATTHEW & STACY
FINNEGAN JAMES MATTHEW &
MCNAUGHTON RONALD L & DONNA L
MCNAUGHTON RONALD L & DONNA L
MCNAUGHTON RONALD L & DONNA L
POTDAR SANTOSH N &
SHEEHAN ROSWELL TANNER & SHELBY CAROL
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
CONTINUED OCCUPANCY
CONTINUED OCCUPANCY
CONTINUED OCCUPANCY
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
1
2
3
4
5
6
7
509,200
174,300
303,900
315,200
315,200
318,000
482,500
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2017
2017
2015
2016
2017
2017
2017
509,200
174,300
303,900
315,200
315,200
318,000
482,500
CURRENT
AW
AW
AW
AW
AW
AW
AW
APPRAISER
Fulton BOA Meeting - 06-21-18 - Page 4
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
21 June, 201806/20/2018 HT536GAFUL
2
HOMESTEAD DIVISION
12 -1660-0310-058-7
12 -1660-0310-058-7
12 -2191-0524-013-0
12 -2191-0524-013-0
12 -2191-0524-013-0
12 -2281-0541-017-1
12 -3164-0899-025-2
Continuing occupancy
Continuing occupancy
Homestead removal
Homestead removal
Homestead removal
Continuing occupancy
Homestead removal
GIORDANO DOMINIQUE MARIE
GIORDANO DOMINIQUE MARIE
CILLA BARBARA S
CILLA BARBARA S
CILLA BARBARA S
OSBALDESTON MORGAN K
LEIBOWITZ RICHARD J &
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
MULTIPLE HOMESTEADS
MULTIPLE HOMESTEADS
MULTIPLE HOMESTEADS
FILED BEFORE DEADLINE
PER CITY OF ALPHARETTA SINCE 2012
8
9
10
11
12
13
14
295,000
295,000
145,700
145,700
145,700
134,800
154,500
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2016
2017
2015
2016
2017
2016
2015
295,000
295,000
145,700
145,700
145,700
134,800
154,500
CURRENT
AW
AW
AW
AW
AW
DR
FB
Fulton BOA Meeting - 06-21-18 - Page 5
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
21 June, 201806/20/2018 HT536GAFUL
3
HOMESTEAD DIVISION
12 -3164-0899-025-2
12 -3164-0899-025-2
13 -0099- LL-049-3
14 -0020-0009-051-1
14 -0046-0010-144-1
14 -0080-0003-099-3
14 -0080-0003-099-3
Homestead removal
Homestead removal
Homestead removal
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
LEIBOWITZ RICHARD J &
LEIBOWITZ RICHARD J &
EPPS MARQUERITE
MC WHORTER RALPH JR ET AL
RUPPERT MATTHEW S &
MC KINLEY SEAN P
MC KINLEY SEAN P
PER CITY OF ALPHRETTA RENTAL SINCE 2012
PER CITY OF ALPHARETTA SINCE 2012
APPLIED ON ANOTHER PROPERTY
CONTINUED OCCUPANCY
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
15
16
17
18
19
20
21
154,500
154,500
55,800
99,400
451,900
267,700
267,700
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2016
2017
2017
2017
2017
2015
2016
154,500
154,500
55,800
99,400
451,900
267,700
267,700
CURRENT
FB
FB
AW
AW
AW
AW
AW
Fulton BOA Meeting - 06-21-18 - Page 6
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
21 June, 201806/20/2018 HT536GAFUL
4
HOMESTEAD DIVISION
14 -0080-0003-099-3
14 -0215-0004-053-7
14 -0217- LL-063-9
17 -0001-0008-071-6
17 -0056-0002-015-3
17 -0139-0001-061-9
17 -0145-0001-019-9
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
MC KINLEY SEAN P
EPPS MARGUERITE
STRANGE MICHAEL C
SISK FRANCIS G II
BROWN HILLERY G & CHAMPAGNE JOHN M
KAPLAN BRIAN & MINDY
KOHLER ELIZABETH FONTAINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
CONTINUED OCCUPANCY
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
22
23
24
25
26
27
28
267,700
310,000
58,700
157,900
322,100
1,694,940
961,200
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2017
2017
2017
2017
2017
2017
2016
267,700
310,000
58,700
157,900
322,100
1,694,940
961,200
CURRENT
AW
AW
AW
AW
AW
AW
AW
Fulton BOA Meeting - 06-21-18 - Page 7
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
21 June, 201806/20/2018 HT536GAFUL
5
HOMESTEAD DIVISION
17 -0145-0001-019-9
17 -0146-0002-020-5
17 -0182-0007-047-8
22 -3522-1287-002-5
22 -3870-1281-259-5
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
KOHLER ELIZABETH FONTAINE
WARNER JANICE M
ASKEW PETER M & SARA J
CHAMBERS ANDREW B & STEPHANIE L
STILES BRIAN & BOWEN KRISTIN
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
APPLIED BEFORE DEADLINE
29
30
31
32
33
961,200
487,700
508,200
394,000
389,700
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2017
2017
2017
2017
2017
961,200
487,700
508,200
394,000
389,700
CURRENT
AW
AW
AW
AW
AW
Fulton BOA Meeting - 06-21-18 - Page 8
Fulton BOA Meeting - 06-21-18 - Page 9
06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
EXM Exemption Denials
EXEMPT PROPERTIES
Exemption Denial
1 09C-1700-0068-042-0 6120 PURDUE DRIVE LLC 2018
2
3
2018 EXEMPT DENIED
009
14 -0110-0001-130-2 WASHITAW INDIGENOUS FAMILY TRUST 2018
OWNER IS NOT A NON-PROFIT ENTITY
073
14F-0014- LL-057-0 MOUNT CALVARY BAPTIST CHURCH 2018
2018 HOME BOARDED UP
073
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
1,239,600 1,239,600
0
35,100 35 ,100
0
42,200 42,200
0
Fulton BOA Meeting - 06-21-18 - Page 10
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
6120 Purdue Drive LLC
09C-1700-0068-042-0
6120 Purdue Dr SW
C55
C1
C501
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 5.84 5.84
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 529,200 0 529,200
Building 710,400 0 710,400
Accessories 0 0 0
Total 1,239,600 0 1,239,600
Form SRF-RE (Rev. 09/06)
Correction Exempt EXM
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
X Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a an educational institution. The taxpayer contends that this property is a commercial building that is currently being renovated for a proposed training center for apprentices and journeymen of local 72 and the Mechanical Contractors Association of Georgia. It will be a facility to train plumbers, pipefitters, and HVAc service technicians. Based on a field check , as well as information provided through the questionnaire, the property is not in use. The projected date of completion of the property is March 2019. Based on Georgia Code, since the property isn't in use, the recommendation to the Board is to deny the exemption request for tax year 2018.
Recommendation: Deny exemption for tax year 2018.
Field Review Date: 6/05/18
Date Submitted: 06/07/18
Appraisal Staff: Kathryn Byrd (fj} Appraisal Manager: Gaetjens Coreus (K
Dep. Chief Appraiser: /J.d Chief Appraiser: Dwight Robinson VII( ~
}
Fulton BOA Meeting - 06-21-18 - Page 11
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Washitaw Indigenous Family Trust
14-0110-0001-130-2
273 Seiple Ter NW
05Z
R3
1416
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 0.1561 0.1561
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 26,200 0 26,200
Building 8,900 0 8,900
Accessories 0 0 0
Total 35,100 0 35,100
Form SRF-RE (Rev. 09/06)
Correction Exempt EXM
Exemptions & Special Assessments
Public Prop. Conservation Use
X Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property being a religious organization . The owner, Washitaw Indigenous Family Trust is not a non-profit 501 ( c)3 entity. They also contend that this property is a single family residence that functions as a religious place of worship for members of the Moorish Science Temple of America . During a fi eld inspection , the property was discovered to be unoccupied and boarded up. Since the property is not being used for any purpose the parcel does not qualify for exempt status under Georgia law.
Recommendation: Deny exemption for tax year 2018.
Field Review Date: 05/30/18
Date Submitted: 05/31/18
Appraisal Staff: Kathryn Byrd
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser:
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 12
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Appeal
Tax Year(s): 2018
Property Owner:
Parcel Identification:
Mount Calvary Baptist Church
14F-0014- LL-057-0
Property Location: 51 Fairburn Rd
Tax District: 05
Property Class: R3
Neighborhood: 4621
Subdivision Name:
Agent I Tax Rep:
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 0.8658 0.8658
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 11 ,200 0 11 ,200
Building 31,000 0 31 ,000
Accessories 0 0 0
Total 42,200 0 42,200
Form SRF-RE (Rev. 09/06)
Correction Exempt EXM
Exemptions & Special Assessments
Public Prop. Conservation Use
X Religious Preferential Asmt.
Charitable Historic Rehabilitated
X Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a religious organization. Mount Calvary Baptist Church is a 501(c)3 entity that acquired this parcel with intent to renovate in order to lease to potential renters. Upon a field inspection, it was discovered the property is currently unoccupied, boarded up, and not in use. Based on the questionnaire and the field check performed, the property is not being used for its intended purpose. The recommendation to the Board is to deny the exemption for tax year 2018.
Recommendation: Deny exemption for tax year 2018.
Field Review Date: 06/05/18
Date Submitted: 06/07/18
Appraisal Staff: Kathryn Byrd @
Appraisal Manager: Gaetjens Cereus
Dep. Chief Appraiser:
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 13
06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18
1
2
3
4
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
ME Exemption Approvals
EXEMPT PROPERTIES
13 -0036- LL-057-2 LIFELINE ANIMAL PROJECT INC 2018 Make Exempt
2018 MAKE EXEMPT
009
14 -0015-0006-009-9 DRUID HILLS PRESCHOOL INC 2018
073
Make Exempt NON-PROFIT SCHOOL
14 -00 78 -0006-08 0-4 GEO L SMITH II GEORGIA WORLD CONGRESS 2017 Make Exempt
2017 MAKE EXEMPT
073
14 -0078-0006-08 0- 4 GEO L SMITH II GEORGIA WORLD CONGRESS 2018 Make Exempt
2018 MAKE EXEMPT
073
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
222,300 222 ,300
0
645,000 645,000
0
5,841,500 5,841,500
0
5,841,500 3 ,98 7,800
-1,853,700
Fulton BOA Meeting - 06-21-18 - Page 14
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Lifeline Animal Project Inc
13-0036- LL-057 -2
2533 Sullivan Rd
C15
E3
C605
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 0.3375 0.3375
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 94,200 0 94,200
Building 128,100 0 128,100
Accessories 0 0 0
Total 222,300 0 222,300
Form SRF-RE (Rev. 09/06)
Correction Exempt ME
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
X Charitable Historic Rehabilitated
X Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a non-profit charitable entity. Lifeline Animal Project owns th is parcel , which is an animal welfare clinic. The clinic is used to spay and neuter pets, as well as, provide vaccinations at low or no-cost to pet owners. During the field visit, it was also confirmed that the clinic is opened to the public on a first come, first serve basis. After careful review of the exempt questionnaire and information obtained based on the field inspection, the recommendation to the Board is to grant exemption for tax year 2018.
Recommendation: Grant exemption for tax year 2018.
Field Review Date: 05/30/18
Date Submitted: 06/11/18
Appraisal Staff: Kathryn Byrd (/f) Appraisal Manager: Gaetjens Coreus ~
Dep. Chief Appraiser:
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 15
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Druid Hills Preschool Inc.
14-00 15-0006-009-9
502 Seminole Ave
05
E6
1432
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 1.395 1.395
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 421 ,100 0 421 ,100
Building 223,900 0 223,900
Accessories 0 0 0
Total 645,000 0 645,000
Form SRF-RE (Rev. 09/06)
Correction Exempt ME
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
X Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption be made on this parcel because it is a non profit private prechool. Druid Hills Preschool Inc. is a 501(c)3 that operates as a charitable and educational organization. It provides education, which is open to the public, for children 18 months to 6 years of age. Based on the purpose of Druid Hills Preschool Inc. it is concluded that the property is ultimately used to carry out the mission of a non-profit, educational entity. It should be exempt for tax year 2018.
Recommendation: Recommend Exemption for Tax Year 2018
Field Review Date: 05/30/18
Date Submitted: 05/31/18
Appraisal Staff: Kathryn Byrd @ Appraisal Manager: Gaetjens Coreus Cc_ Dep. Chief Appraiser: /)/}
Chief Appraiser: Dwight Robinson tdl(. v '
Fulton BOA Meeting - 06-21-18 - Page 16
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2017 GEO L Smith II Georgia World Congress Center Authority
14 -0078-0006-080-4
235 Andrew Young International Blvd
05Y
E1
CBOO
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete :
Other:
Land Information
From: To:
Square Feet:
Acres: .83 .83
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 3,987,800 0 3,987,800
Building 1,853,700 0 1,853,700
Accessories 0 0 0
Total 5,841,500 0 5,841,500
Form SRF-RE (Rev. 09/06)
Correction Exempt ME
Exemptions & Special Assessments
X Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 2016. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 2017.
Recommendation: Grant exemption for tax year 2017
Field Review Date: N/A
Date Submitted: 06/07/18
Appraisal Staff: Gaetjens Coreus (}_
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser: Curtis Broden
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 17I
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
..-m.n Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
GEO L Smith II Georgia World Congress Center Authority
14 -0078-0006-080-4
235 Andrew Young International Blvd
05Y
E1
CBOO
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability: ., Cost & Design F~~r:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: .83 .83
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 3,987,800 0 3,987,800
Building 1,853,700 0 0
Accessories 0 0 0
Total 5,841,500 0 3,987,800
Form SRF-RE (Rev. 09/06)
Correction Exempt ME -----
Exemptions & Special Assessments
X Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 2016. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 2018. The building value is removed for tax year 2018 because it was demolished as of January 1, 2018.
Recommendation: Grant exemption for tax year 2018
Field Review Date: N/A
Date Submitted: 06/07/18
Appraisal Staff: Gaetjens Coreus (;.
Appraisal Manager: Gaetjens Coreus (',.
Dep. Chief Appraiser: Curtis Broden ~ /) Chief Appraiser: Dwight Robinson na ~
, )
Fulton BOA Meeting - 06-21-18 - Page 18
06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June , 18
1
2
3
CVA CUVA Approvals
EXEMPT PROPERTIES
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
08 -0600-0003-135-8 PALMER DOUGLAS M III & 2018 CUVA Approved
2018 CUVA RENEWAL
073
08 -0600-0003-142-4 PALMER DOUGLAS M III & 2018
073
CUVA Approved 2018 CUVA RENEWAL
08 -3100-0129-054-9 SEWELL RICKEY J & BETH A 2018
073
CUVA Approved NEW CUVA FOR 2018
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
83,800 83,800
0
0
115,400 115,400
287,200 287,200
0
Fulton BOA Meeting - 06-21-18 - Page 19
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
2018
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Appeal Correction
PALMER DOUGLAS MIll & JUDITH Q
08 -0600-0003-135-8
0 Brazell Rd
65
V5
08002
Exempt CVA
Dwelling Characteristic Changes Exemptions & Special Assessments
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 20.59
Property Valuation Summary
Current FMV Recommended Special Asmt. Value FMVValue Value
Land 83,800 83 ,800 0
Building 0 0 0
Accessories 0 0 0
Total 83,800 83,800 0
Form SRF-RE (Rev. 09/06)
To:
To:
Recommended Sp Asmt Value
15,710
0
0
15,710
I-----Public Prop.
I-----Religious
!-----Charitable
1-----Non-Profit
I-----Educational
Other:
_ __;;X_:__ Conservation Use
____ Preferential Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on 12-31-2017. This parcel consists of 20.59 acres of timber. This property is used for timber.
The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include, but not be limited to: a) raising , harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.
Recommendation: The Board of Assessors grant CUVA. This is a Renewal covenant beginning January 1, 2018 ending December 31 , 2027.
Field Review Date: 06/08/18
Date Submitted: 06/11/18
Appraisal Staff: Gaetjens Coreus
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser: Tara Parker
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 20
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
2018
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Appeal Correction
PALMER DOUGLAS M Ill & JUDITH Q
08 -0600-0003-142-4
0 Brazell Rd
65
vs 08002
Exempt CVA
Dwelling Characteristic Changes Exemptions & Special Assessments
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room) :
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 0
Property Valuation Summary
Current FMV Recommended Special Asmt. Value FMVValue Value
Land 0 115,400 0
Building 0 0 0
Accessories 0 0 0
Total 0 115,400 0
Form SRF·RE (Rev. 09/06)
To:
To:
21.94
Recommended Sp Asmt Value
16,943
0
0
16,943
1-----Public Prop.
1-----Religious
1-----Charitable
1-----Non-Profit
1-----Educational
Other:
X Conservation Use ---____ Preferential Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on 12-31-2017. This parcel is newly created from the parent parcel which was 24.6 acres. 3 acres were cut out for the residence. This parcel consists of 3 acres of pasture and 18.81 acres of timber. This property is used for timber.
The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include, but not be limited to: a) raising, harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.
Recommendation: The Board of Assessors grant CUVA. This is a Renewal covenant beginning January 1, 2018 ending December 31, 2027.
Field Review Date: 06/08/18
Date Submitted: 06/12/18
Appraisal Staff: Gaetjens Coreus
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser: Tara Parker
Chief Appraiser: Dwight Robinson ~, \
Fulton BOA Meeting - 06-21-18 - Page 21
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
SEWELL RICKEY J & BETH A
08 -3100-0129-054-9
0 White Side Rd
65
V5
08001
Dwelling Characteristic Changes
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 23.97 -
Property Valuation Summary
Current FMV Recommended Special Asmt. Value FMVValue Value
Land 287,200 287,200 0
Building 0 0 0
Accessories 0 0 0
Total 287,200 287,200 0
Form SRF-RE (Rev. 09/06)
Exemptions & Special Assessments
To: Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This is a new covenant. This parcel consists of 1.4 acres of pasture and 22.5 acres of timber. This property is used for timber.
The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include. but not be limited to: a) raising, harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.
Recommendation: The Board of Assessors grant CUVA. This is a New covenant beginning January 1, 2018 ending December 31,
To: 2027.
-
Field Review Date: 06/06/18 Recommended Sp Asmt Value Date Submitted: 06/07/18
20,764 Appraisal Staff: Gaetjens Coreus Gt 0 Appraisal Manager: Gaetjens Coreus ~
0 Dep. Chief Appraiser: Tara Parker 'ORA/J 20,764 Chief Appraiser: Dwight Robinson ~·
I
Fulton BOA Meeting - 06-21-18 - Page 22
06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June , 18
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
CVD CUVA Denials
EXEMPT PROPERTIES
Conservation Use Denial
1
2
3
4
5
6
7
17 -0139- LL-112-2 NICHOLAS DANIEL !MERMAN TRUST 2018
2018 CUVA DENIED
009
17 -0139- LL-113-0 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
009
17 - 0139- LL-114-8 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
073
17 -0139- LL-115 - 5 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
009
17 -0139- LL-116-3 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
009
17 -0139- LL-117-1 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
009
17 -0139- LL-118-9 NICHOLAS DANIEL !MERMAN TRUST 2018
TAX YEAR 2018 CUVA DENIED
073
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
940,500 1,105,100
164 , 600
409,700 409,700
0
289,400 289,400
0
342,600 342,600
0
349,600 349,600
0
340,900 340,900
0
347,800 347,800
0
Fulton BOA Meeting - 06-21-18 - Page 23
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-112-2
576 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From:
DitStHnHIU (FiniShed Area):
Basement (Unfin. Area):
IB<•se•me•nt (Rec. Room):
IH1!at11na & Air:
Land Information
From:
3.99
Property Valuation Summary
Current Value
Form SRF-RE (Rev. 09/06)
Special Sat. Value
0
0
0
0
To:
To:
3.99
940,500
164,600
0
00
Correction Exempt eve
Exemptions & Special Assessments
I-----Public Prop.
I-----Religious
I-----Charitable
I-----N on-Profit
I-----Educational
Other:
X Conservation Use ----____ Preferential Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling about 10.3 acres. The subject parcel has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant. Also, this parcel was noticed without the house value. The recommended value change is with the building value added to the parcel. Recommendation : Deny CUVA for tax year 2018 and Re-Notice the parcel with the building value
Field Review Date: 06/08/18
Date Submitted: 06/11/18
Appraisal Staff: Kathryn byrd{jp
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser:
Chief
Fulton BOA Meeting - 06-21-18 - Page 24
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
- ~ -... .. - ..,_ - ..... ,--- ---~ - .,. .ll ~ ......... --
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-113-0
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 1.67 1.67
Property Valuation Summary
Special Sat. Recommended Current Value Value Value
Land 409,700 0 409,700
Building 0 0 0
Accessories 0 0 0
Total 409,700 0 409,700
Form SRF·RE (Rev. 09106)
Correction Exempt CVD
Exemptions & Special Assessments
!-----Public Prop.
!-----Religious
!-----Charitable
I-----N on-Profit
I-----Educational
Other:
X Conservation Use ----____ Preferential Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th , 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also fai led to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd(!!;
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser: Tara Parker
Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 25
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-114-8
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 1.13 1.13
Property Valuation Summary
Special Sat. Recommended Current Value Value Value
Land 409,700 0 409,700
Building 0 0 0
Accessories 0 0 0
Total 409,700 0 409,700
Form SRF-RE (Rev. 09/06)
Correction Exempt CVD
Exemptions & Special Assessments
Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th , 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also fa iled to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd \ijj Appraisal Manager: Gaetjens Coreus Gr. Dep. Chief Appraiser: Tara Parker ;Jr?L;l/J Chief Appraiser: Dwight Robinson 1111: .
v
Fulton BOA Meeting - 06-21-18 - Page 26
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel !merman Trust EtAI
17-0139- LL-115-5
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age :
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet:
Acres: 1.02 1.02
Property Valuation Summary
Special Sat. Recommended Current Value Value Value
Land 342,600 0 342,600
Building 0 0 0
Accessories 0 0 0
Total 342,600 0 342,600
Form SRF-RE (Rev. 09/06)
Correction Exempt CVD
II Exemptions & Special Assessments
Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also failed to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd ({!j Appraisal Manager: Gaetjens Coreus Cc. Dep. Chief Appraiser: Tara Parker d?.A,..IJ Chief Appraiser: Dwight Robinson ~-
v
Fulton BOA Meeting - 06-21-18 - Page 27
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-116-3
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete :
Other:
Land Information
From: To:
Square Feet:
Acres: 1.06 1.06
Property Valuation Summary
Special Sat. Recommended Current Value Value Value
Land 349,600 0 349,600
Building 0 0 0
Accessories 0 0 0
Total 349,600 0 349,600
Form SRF·RE (Rev. 09/06)
Correction ____ _ Exempt CVD
II Exemptions & Special Assessments
Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also failed to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd!!;
Appraisal Manager: Gaetjens Cereus ~ Dep. Chief Appraiser: Tara Parker ·?f!'-4/J Chief Appraiser: Dwight Robinson 7)«.
..... \
Fulton BOA Meeting - 06-21-18 - Page 28
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
-- ~ --- .. - ...-- .... ~--- ---L: .... .,. ~
~ ......... --Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-117-1
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete :
Other:
Land Information
From: To:
Square Feet:
Acres: 1.01 1.01
Property Valuation Summary
Special Sat. Recommended Current Value Value Value
Land 340,900 0 340,900
Building 0 0 0
Accessories 0 0 0
Total 340,900 0 340,900
Form SRF-RE (Rev. 09/06)
Correction ____ _ Exempt CVD
II Exemptions & Special Assessments
Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also failed to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd lb Appraisal Manager: Gaetjens Coreus Or_
Dep. Chief Appraiser: Tara Parker ~ /J Chief Appraiser: Dwight Robinson ~ -
v
Fulton BOA Meeting - 06-21-18 - Page 29
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
Nicholas Daniel lmerman Trust EtAI
17-0139- LL-118-9
0 Broadland Rd NW
05
R1
1718
Dwelling Characteristic Changes
From: To:
IR:o<:<•m••nt (Finished Area):
IB~1Se1me1nt (Unfin. Area):
IR''""''m~>ont (Rec. Room):
Land Information
From: To:
Square Feet:
Acres: 1.05 1.05
Current Value
Land 347,800 0 347,800
Building 0 0 0
0 0 0
347,800 0 347,800
Form SRF-RE (Rev. 09/06)
Correction Exempt CVD
Exemptions & Special Assessments
1------Public Prop.
I-----Religious
t-----Charitable
1------Non-Profit
1------Educational
Other:
_ ____:.X..:....__Conservation Use
____ Preferential Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also failed to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018
Field Review Date: 05/09/18
Date Submitted: 05/18/18
Appraisal Staff: Kathryn byrd{!f
Appraisal Manager: Gaetjens Coreus
Dep. Chief Appraiser: Tara Parker
Chief Robinson
Fulton BOA Meeting - 06-21-18 - Page 30
06/14/2018
PARCEL ID YEAR PROPERTY TYPE APPRAISER
BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018
PRL Personal Property Releases
OWNER NAME REASON NOTES
PERSONAL PROPERTY
Personal Property Value Update 1 P00005626865 VISTA INC
2
3
4
5
6
7
2011 BUSNES P54
P00005626865 2012 BUSNES P54
P00005626865 2013 BUSNES P54
P00005626865 2014 BUSNES P54
P00005626865 2015 BUSNES P54
P00005626865 2016 BUSNES P54
P00006159220 2010 LEASED P21
Business closed prior to January 1
VISTA INC Business closed prior to January 1
VISTA INC Business closed prior to January 1
VISTA INC Business closed prior to January 1
VISTA INC
Business closed prior to January 1
VISTA INC
Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
11,958 0
-11,958
11,958 0
-11,958
11,958 0
-11,958
11,958 0
-11,958
11,958 0
-11,958
11,958 0
-11,958
256,379 0
-256,379
Fulton BOA Meeting - 06-21-18 - Page 31
06/14/2018
PARCEL :ID YEAR PROPERTY TYPE
BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018
PRL Personal Property Releases
OWNER NAME REASON NOTES
PERSONAL PROPERTY
Personal Property Value Update
8 P00006159220 SYSIX FINANCIAL LLC
9
10
11
12
13
14
2011 LEASED P21
P00006159220 2012 LEASED P21
P00006159220 2013 LEASED P21
P00006159220 2014 LEASED P21
P00006159220 2015 LEASED P21
P00006159220 2016 LEASED P21
P00006309094 2011 BUSNES P50
Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
ANDERSON SAFETY INC Business closed prior to January 1
2
HT536GAFUL
PREVIOUS CURRENT
CHANGE
256,379 0
-256,379
256,379 0
-256,379
256,379 0
-256,379
256,379 0
-256,379
256,379 0
-256,379
256,379 0
-256,379
35,265 0
-35,265
Fulton BOA Meeting - 06-21-18 - Page 32
06/14/2018
PARCEL ID YEAR PROPERTY TYPE
BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018
PRL Personal Property Releases
OWNER NAME REASON NOTES
PERSONAL PROPERTY
Personal Property Value Update 15 P00006309094 ANDERSON SAFETY INC
16
17
18
19
20
21
2012 BUSNES P50
P00006309094 2013 BUSNES P50
P00006309094 2014 BUSNES P50
P00006309094 2015 BUSNES P50
P00006309094 2016 BUSNES P50
P00006538948 2010 LEASED P21
P00006538948 2011 LEASED P21
Business closed prior to January 1
ANDERSON SAFETY INC Business closed prior to January 1
ANDERSON SAFETY INC Business closed prior to January 1
ANDERSON SAFETY INC Business closed prior to January 1
ANDERSON SAFETY INC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
3
HT536GAFUL
PREVIOUS CURRENT
CHANGE
35,265 0
-35,265
35,265 0
-35,265
35,265 0
-35,265
33,651 0
-33,651
33,651 0
-33,651
45,074 0
-45,074
45,074 0
-45,074
Fulton BOA Meeting - 06-21-18 - Page 33
06/14/2018
PARCEL ID YEAR PROPERTY TYPE
BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018
PRL Personal Property Releases
OWNER NAME REASON NOTES
PERSONAL PROPERTY
Personal Property Value Update 22 P00006538948 SYSIX FINANCIAL LLC
23
24
25
26
27
28
2012 LEASED P21
P00006538948 2013 LEASED P21
P00006538948 2014 LEASED P21
P00006538948 2015 LEASED P21
P00006538948 2016 LEASED P21
P20120003496 2013 BUSNES
P50
P20120003496 2014 BUSNES P50
Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
SYSIX FINANCIAL LLC Business closed prior to January 1
AXSIS CUTTING SYSTEMS LLC Business closed prior to January 1
AXSIS CUTTING SYSTEMS LLC Business closed prior to January 1
4
HT536GAFUL
PREVIOUS CURRENT
CHANGE
45,074 0
-45,074
45,074 0
-45,074
45,074 0
-45,074
45,074 0
-45,074
45,074 0
-45,074
60,793 0
-60,793
60,793 0
-60,793
Fulton BOA Meeting - 06-21-18 - Page 34
06/14/2018
PARCEL ID YEAR PROPERTY TYPE
BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018
PRL Personal Property Releases
OWNER NAME REASON NOTES
PERSONAL PROPERTY
Personal Property Value Update 29 P20120003496 AXSIS CUTTING SYSTEMS LLC
30
31
32
33
34
35
2015 BUSNES P50
P20140001171 2014 BUSNES P16
P20140001171 2015 BUSNES P16
P20140001171 2016 BUSNES P16
P20140001628 2015 BUSNES
P48
P20140001628 2016 BUSNES
P48
P20160003150 2016 BUSNES P48
Business closed prior to January 1
PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P20140001835
PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P20140001835
PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P20140001835
IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY
IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY
JIMMY JOHNS INC Received additional documentation DUPLICATION OF ACCOUNT P20150002999
5
HTS36GAFUL
PREVIOUS CURRENT
CHANGE
60,793 0
-60,793
14,600 0
-14,600
14,600 0
-14,600
14,600 0
-14,600
5,835,135 0
-5,835,135
5,835,135 0
5,835,135
68,348 0
-68,348
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
21 June, 201806/20/2018 HT536GAFUL
1
RESIDENTIAL PROPERTIES
14 -0241-0003-018-9
14 -0241-0003-018-9
14F-0076- LL-080-7
14F-0076- LL-080-7
17 -0044-0004-086-7
Improvement removed
Improvement removed
Add improvement
COTTON ANDERSON C
COTTON ANDERSON C
JW LAND INVESTMENTS LLC
JW LAND INVESTMENTS LLC
REISH RALDA L
REMOVED IMPROVEMENT FOR 2016-2017
REMOVED IMPROVEMENT FOR 2016-2017
COMMONA AREA
COMMON AREA
BLDG REMOVED IN ERROR RE-NOTICE
1
2
3
4
5
17,900
17,900
100
100
835,500
-22,200
-22,200
-404,800
-404,800
701,600
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2016
2017
2016
2017
2018
40,100
40,100
404,900
404,900
133,900
CURRENT
266
266
240
240
032
APPRAISER
Fulton BOA Meeting - 06-21-18 - Page 35
Fulton BOA Meeting - 06-21-18 - Page 36
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Appeal Correction X Exempt
FUlmN COUNTY Tax Year(s): 2016-2017
Property Owner: COTTON ANDERSON C
Parcel Identification: 14 024100030189
Property Location : 3343 ADKINS RD NW
Tax District: 5
Property Class: R
Neighborhood: 14941
Subdivision Name: ROCHESTER
Agent I Tax Rep: N/A
Dwelling Characteristic Changes Exemptions & Special Assessments
From: To: Public Prop. Conservation Use
Year Built: 1961 N/A Religious Preferrential Asmt.
Effective Age: N/A N/A Charitable Historic Rehabilitated
Story Height: 1 N/A Non-Profit Transitional
Square Feet Living Area: 1,500 N/A Educational Env. Sensitive
Basement (Finished Area) : 0 N/A Other:
Basement (Unfin. Area): 0 N/A
Basement (Rec. Room): 0 N/A Notes & Recommendations
Heating & Air: 3 N/A PER PICTOMETRY INSPECTION APPRAISER FOUND THE PARCEL TO BE VACANT AS OF 1/1/2016. RECOMMENDED
Garage: N/A N/A VALUE IS FAIR AND EQUITABLE. LOCATED BETWEEN ADKINS ROAD NW AND FAIRBURN PLACE NW.
Attic: 1 N/A
Condition & Desirability: FAIR N/A
Cost & Design Factor: AVG N/A
Quality Grade: D+ N/A
Percent Complete: N/A N/A
Other: N/A N/A
Land Information
From: To:
Square Feet: • 26,200 26,200
Acres: 0.6015 0.6015
Property Valuation Summary Date Submitted: 06/06/18 Recommended
Robert Comer()\ H{!__ Current Value Value Appraiser:
Land 17,900 0 17,900 Appraisal Manager: Zachary Mitch~ &J11 Building 22,200 0 0 Dep. Chief Appraiser: Tara Parker ~~~ Accessories 0 0 0 /) f Total 40,100 0 17,900
Form SRF-RE (Rev. 09/06)
Fulton BOA Meeting - 06-21-18 - Page 37
FULTON COUNTY BOARD OF ASSESSORS
Real Property Staff Review Form
FULJIIN COUNTY
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
P roperty Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2016 &2017
JW Land investments lie
14F-0076- LL-080-7
0 Calverton Ln
5
R4
46052
LEGRANDE
Dwelling Characteristic Changes
From:
Year Built NA
Effective Age: NA
Story Height: NA
Square Feet Living Area: NA
Basement (Finished Area) : NA
Basement (Unfin. Area): NA
Basement (Rec. Room): NA
Heating & Air: NA
Garage: NA
Attic : NA
Condition & Desirability: NA
Cost & Design Factor: NA
Quality Grade: NA
Percent Complete: NA
Other: NA
Land Information
From:
Square Feet: 236,095
Acres: 5.42
Property Valuation Summary
Special Asmt.
To:
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
To:
236,095
5.42
Current Value Value Recommended Value
Land 421,100 0 100
Building 0 0
Accessories 0 0
Total 421 ,100 0 100
Form SRF-RE (Rev. 09/06)
Correction X __ .:....:_ __ Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The subject parcel is a road way in the LeGrande subdivision in the City of South Fulton. Parcel should be valued as common area and a nominal value of $100 shall apply.
Field Review Date:
Date Submitted : 06/1 4/18
Appraisal Staff: Gregory Mitchell ~· Appraisal Manager: Zacha~ Mitchell
Deputy Chief Appraiser: Tara Parker /_ ( J ( JJ) v \(J
Fulton BOA Meeting - 06-21-18 - Page 38
FULTON COUNTY BOARD OF ASSESSORS
Real Property Staff Review Form
- ----- --- , _ -- ·---. ... ..,_ - _.,. ---- ~ L.: - .,. .:II ~ ......... --RIJIN COIJNlY Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2018
REISH RALDA L
17 -0044-0004-086-7
750 Park Ave.
~(J~-4J R3 (./:Y
99984
Park Avenue Condominiums
Dwelling Characteristic Changes
From:
Year Built: 0
Effective Age: 0
Story Height: 0
Square Feet Living Area: 0
Basement (Finished Area): N/A
Basement (Unfin. Area): N/A
Basement (Rec. Room): N/A
Heating & Air: 0
Garage: N/A
Attic: N/A
Condition & Desirability: 0
Cost & Design Factor: 0%
Quality Grade: 0
Percent Complete: 0%
Other:
Land Information
Square Feet:
Acres:
From :
3,422
Property Valuation Summary
Special Asmt. Current Value Value
Land 133,900 0
Building 0 0
Accessories 0 0
Total 133,900 0
Form SRF-RE (Rev. 09/06)
To:
1999
0
3,422
N/A
N/A
N/A
GAS/WARM AIR
N/A
N/A
EX
0%
X
100%
To:
3,422
Recommended Value
133,900
701,600
0
835,500
Exempt
Exemptions & Special Assessments
!-----Public Prop_
!-----Religious
!-----Charitable
f------Non-Profit
f------Educational
Other:
_ ___ Conservation Use
____ Preferrentia l Asmt.
____ Historic Rehabilitated
____ Transitional
____ Env. Sensitive
Notes & Recommendations
The taxpayer contacted our office and stated that thei r notice represented a value that was too low for her parcel. After a thorough investigation it was determined that the property was converted to commercial and the dwelling was removed in 2015. However there was an override for the building value for 2016 & 2017. That override was removed for 2018 which caused the taxpayer to be noticed without a dwelling value. We have put the dwelling data back on the property record card for the tax year 2018. It is our recommendation that the parcel be re-noticed for 2018.
Recommendation that the parcel be re-noticed for 2018.
Field Review Date: N/A
Appraisal Manager: Brian Gardner ------~~~~~------
Dep. Chief Appraiser: Tara Parker -------~++--------
BOARD OF TAX ASSESSORS MEETING OF
CAD Administrative Agenda - Commercial
21 June, 201806/20/2018 HT536GAFUL
1
COMMERCIAL PROPERTIES
14 -0078-0012-087-1
14 -0149-0001-089-5
14 -0149-0001-089-5
14 -0149-0001-089-5
14 -0158-0003-046-1
17 -0034- LL-174-8
17 -0038- LL-108-2
Correct improvement value
Improvement removed
Improvement removed
Improvement removed
Right Of Way
Right Of Way
Right Of Way
ARBORVISTA INVESTMENTS LLLP
LUCAS J SCOTT
LUCAS J SCOTT
LUCAS J SCOTT
GPI EAST POINT MAIN LLC
JEN GEORGIA 4 LLC
PLN GLENRIDGE POINT L P
1
2
3
4
5
6
7
1,463,500
162,000
162,000
162,000
1,268,000
2,570,800
526,600
-392,700
-24,500
-24,500
-24,500
-9,900
-283,600
-46,400
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2017
2016
2017
2018
2017
2018
2018
1,856,200
186,500
186,500
186,500
1,277,900
2,854,400
573,000
CURRENT
996
127
127
127
042
626
513
APPRAISER
Fulton BOA Meeting - 06-21-18 - Page 39
Fulton BOA Meeting - 06-21-18 - Page 40
---=- --~ .. --: -- --IL.: - ""' .:11 .,. ... FULmN CUUNTY
T :L"t Y caf1s):
Parcel ID(S) Property Owner Situs Address Tax District Property Class Neighborhood( S)
Action Code BldgJSubdivision Namt!
Contact Dute:
Contact Number:
Agent i Owner:
Field Review Date:
Commercial
Land
Building
TOTAL
Submitted by:
Dare:
Deputy Chief Appraiser:
FULTON COUNTY BOARD OF ASSESSORS REAL PROP[RTY STAFF REVII!:W FORi\-1
F01mal Appeal
2017
I~ -007R-0012-0R7·1 Arborvista Investments LLP I 02 Cone Street 05Y Atlanta CJ CB04
3127!10 Ill
'NIA
J/2712018
Current
1,022,600
833,600
l, ll56,200
Recommended
1.022,600
440,900
1.463,500
--0~ David A. Robinson, Sr. .,,.
4/612018
Curtis Broden
Error Correction xxxx
Rc:.r;un fur Property l'tc\ricw
Equal ization of va lue.
Appraisers Notes and Rcco mmcndutions
Staff Appraiser was assigned the task to review the subject properly. Subject property is a 1959 yc:ar built parking garage that is ,-alued at S 1,856.:!00. Two other parking garages locatccJ at 100 and 104 Luck ie Strc:e t have had their values reduced to S::!l a square foot at the Board of Equalization. I 00 Luckie ( 14-007X-00 12-092- 1 l solcJ in 20 16 fo r S:! l « square foot. The staff' appraiser recommends that the subject property be valued at 52 1 a square foot for a fa ir market value of s 1.463,500.
L11ud Si:.e Laud Value Buildillf! She I Gross or Net S11Ft or Acres Per - Srr Ft or A crc:s Gross Net Leasable
.3084 Acres 53,315,823 Per Acre 0Cl.690 69.690
Appraisal 1'vlanagcr: Vincent Clark
Chief Appraiser: Dwight Rob inson
Fulton BOA Meeting - 06-21-18 - Page 41
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Appeal ___ _ Error Correction X
fUlJON COUNTY
T ax Year(s):
Parcel Idenfication:
Property Owner:
Situs Address:
Tax District:
Property Class:
Neighborhood:
Action:
Bldg./Subdivision Name:
Contact Date:
Contact Number:
Agent:
Field Review Date:
Land
Building
TOTAL
2018, 2017, and 2016
162,000
24,500
Submitted by:
Date:
Deputy Chief Appraiser:
Form RE/SRF Rev. 02/()4
1s6,soo I
2016,2017, 2018
14-0 149-0001 -089-5
Lucas, Scott J
1619 Ralph D Abernathy SW
05-Atlanta
c C603
Data CoiTection
05/31118
404.580.1362
none
06/01/18
Recommended
162,000
162,ooo I
Dominic C. Lewis --~
06/01118
Curtis Broden
Reason for Property Review
The taxpayer states there is no improvement on parcel and has not been for several years.
Appraisers Notes and Recommendations
Upon field check of subject property and review of pictometry software imagery from past years, it was determined that there was no improvement on parcel dating back to calendar year 2014. Recommend parcel valuation be corrected to reflect land only value for tax year 2016,2017, and 2018 forward. Review of parcel for new construction is also recommended for future years.
Appraisal Manager: Vincent Clark
Chief Appraiser: Dwi ht Robinson 1
Fulton BOA Meeting - 06-21-18 - Page 42
--- ·--- . - .._ - .... · ~ -- ....-L: •. - ~
~-~ --FULJDN COUNTY
Tax Ycar(s):
Parcel Identification:
Property Owner:
Situs Address:
Tax District:
Property Class:
Neighborhood :
Action:
Bldg./Subdivision i'\amc:
Contact Date:
Contact Numb..:r:
Ag..:nt:
FULTON COUNTY BOAR() OF ASSESSORS Real Property Staff Review Form
Appeal ___ _ Error Correction X
Reason for Property Review ZOI7
1-1 0 158-0003-046-1 Land package right-of-way ..:flccti vc 201 7. R..:ceived GPI EAST POINT MAIN LLC alicr-digcst. Subject is a Family Dollar built in 2016.
~031 MAIN ST EP
05-Atlanta
Cl
C915
06/08118
Appraisers i'\otcs and Recommendations
Right-of-way results in acreage change from .927 to .9068 cftcctiv...: 20 17.
Field Rcvi..:w Date: 06/08118
Land
Building
TOTAL
Subrnitt...:d by:
Date:
Deputy Chid Apprai s..:r:
Form REISRF ~ev C2.().:
Current Reconunendcd
454.300
823,600
1.277,9oo I 444.400
S23.600
1.26s,oon I
Shant.: DeBurst-.S!, U Q
06/0811 8
Cunis Broden
Appraisal i'vlanager: Vinccnt Clark vc---
Chief Apprais..:r: Dwight Robinson
Fulton BOA Meeting - 06-21-18 - Page 43
FUlmN COUNTY Tax Year(s):
Lead Parent Parcel:
Lead Property Owner:
Lead Situs Address:
Tax District:
Property Class:
Neighborhood:
Action:
Bldg./Subdivision Name:
Field Review Date:
ParceiiD
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
LAND
2018
17-0034-LL-174-8
Jen Georgia 4 LLC
701 Abernathy Rd
59 Sandy Springs
c C204
Right-of-Way
06/05/18
Reason for Property Review
Right-of-Way
Appraisers Notes and Recommendations
Dimension change from 7.929AC to 7.141AC per land package/deed for a Right-of-Way on Abernathy Rd.
Parent Parcel(s): 17-0034-LL-174-8
FMV
2,854,400
2,854,400
New Parcel(s): 17-0034-LL-174-8 2,570,800
Submitted by:
Date:
Deputy Chief Appraiser:
Form RE/SRF-L Rev. 02104
2,570,800
06/07/18
Curtis Broden
Land Size Land Value Building Size I Gross
SqFt / AC Per - SqFt/AC Gross I Net Leasable 7.141ac $360,005/ac
Appraisal Manager:
Chief Appraiser:
Fulton BOA Meeting - 06-21-18 - Page 44
RlliDNCDUNTY Tax Year(s):
Lead Parent Parcel:
Lead Property Owner:
L ead Situs Address:
Tax District:
Property Class:
Neighborhood:
Action:
Bldg./Subdivision Name:
Field Review Date:
ParceliD
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
LAND
2018
17 -0038- ll- 108-2
PLN GLENRIDGE POINT L P
59B
C3
C203
Land Right of Way
06/04/l8
Reason for Property Review
Land Right of Way
Appraisers Notes and Recommendations
Land Right of Way was extracted from the parent parcel creating a new chi ld parcel with reduced square footage. Parcel is vacant and undeveloped and owned byPLN GLENRIDGE POINT LP, a taxable entity.
Parent Parcel(s): 17 -0038- LL-1 08-2
FMV
573,000
New Parcel(s): 17 -0038- U -108-2
Submitted by: Steve Balfour
Date: 06/04118
Deputy Chief Appraiser: Curtis Broden
Form RE/SRF·L Rev. 02104
573,000
526,600
526,600
Land Size Land Value Building Size I Gross
SqFt l AC Per- SqFt/AC Gross !Net Leasable 0.625 AC 842624 I AC
Appraisal Manager: Corey McDanie~
Chief Appraiser: Dwi