FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, May 3, :30 PM
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1 FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, May 3, :3 PM Call to Order Approval of Agenda Invocation Approval of April 26, 218 Minutes Citizen Time Fulton County Development Authority WP Hotel Owner LLC Section Reports Field Book Changes Page Homestead Exemption Changes Page Exemption Approvals Page Exemption Denials Page Conservation Use Approvals Page Personal Property Administrative Changes Page Residential Administrative Changes Page Commercial Administrative Changes Page Appeal Second Reviews (Personal Property) Page Appeal Withdrawals (Personal Property) Page Appeals to Superior Court Page 36 Discussion Items D1 Procedural Rules (Morris) Chief Appraiser s Report Approval of 218 Real Property Values and Authorization to Mail 218 Assessment Notices
2 Fulton County Board of Assessors Regular Meeting Minutes April 26, 218 Member Attendance: Brandi Hunter-Lewis, Chair; Michael Fitzgerald; Edward London; and Royce Morris. Salma Ahmed was not in attendance. Staff Attendance: DeWayne Pinkney, Secretary/Deputy Chief Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden and Tara Parker, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, and Corey McDaniel, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Reginald Elder, Database Specialist. Other Attendees: Cheryl Ringer and Kimberly Alexander, Fulton County Attorney s Office; Sandy Zayac and Shelby Uribe, Fulton County Development Authority; Doug Selby and Issac Yilma, Atlanta Development Authority. Chair Brandi Hunter-Lewis called the meeting to order at 12:46 p.m. Approval of Agenda Motion to approve: London, Second: Morris. The motion passed unanimously. Invocation Brandi Hunter-Lewis gave the invocation. Approval of April 5, 218 Minutes Motion to approve: Morris, Second: Fitzgerald. The motion passed unanimously. Citizen Time There were no citizens present to speak at this meeting. Fulton County Development Authority Pad On Harvard Residential Delaware LLC Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. Atlanta Development Authority ArrowRock II Aerotropolis North LLC CRP-CHI Southside Logistics Owner LLC Motion to approve both projects: Fitzgerald, Second: London. The motion passed unanimously. Section Reports Motion Second Vote Field Book Changes London Morris Unanimous Homestead Exemption Changes Fitzgerald London Unanimous Exemption Approvals Fitzgerald London Unanimous Conservation Use Approvals Fitzgerald London Unanimous Special Properties Fitzgerald London Unanimous Residential Administrative Changes London Morris Unanimous Commercial Administrative Changes Morris Fitzgerald Unanimous Appeal No Changes London Morris Unanimous Appeal Value Changes Fitzgerald London Unanimous Appeal Second Reviews w/value Freeze London Morris Unanimous Appeal Second Reviews Morris London Unanimous Appeals to Superior Court Fitzgerald Morris Unanimous Fulton BOA Meeting Page 2
3 Discussion Items D1 Sales Validation (Morris) Mr. Morris submitted a spreadsheet of properties that were valued at their prior year sales price without other surrounding properties being adjusted. Dwight Robinson stated that he will assign staff to review the data and report back to the board D2 Communication Plan Update (Fitzgerald) Dwight Robinson explained that we are now in the What To Expect phase of the plan. Newsletters, informational flyers and videos have been posted online. Postcards will be mailed next week to advise that notices will be sent in late May and that some property values are likely to increase. Also, an information sheet will be included with each notice. The final phase will be Understanding the Appeals Process D3 Customer Support Plan Update (Fitzgerald) Dwight Robinson reported that we have hired additional customer service staff to answer the phones. We have also acquired new software that will be used to generate service tickets. These tickets will be assigned to staff for responding to taxpayer concerns D4 Deactivated Parcels Update (Fitzgerald) Staff is continuing to work land packages and value parcels as a result of splits and consolidations D5 SmartFile Implementation Update (Fitzgerald) The Change of Address and Data Gathering services will be available within the next two weeks. Chief Appraiser Report A copy of the report outline and attachments are included with the minutes of this meeting. Executive Session Motion for executive session to discuss litigation: London, Second: Fitzgerald. The motion passed unanimously. Motion to return to regular session: London, Second: Hunter. The motion passed with Fitzgerald, Hunter-Lewis and London voting in favor. Royce Morris was not in the room to vote. Adjournment Motion to adjourn: London, Second: Fitzgerald. The meeting was adjourned at 2:3 p.m. Submitted By: S. DeWayne Pinkney, Secretary Board of Assessors Minutes April 26, 218 Page 2 of 2 Fulton BOA Meeting Page 3
4 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,1 82, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,1 82, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,3 49, UN PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 12, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 18, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 18, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 18,8 1 Fulton BOA Meeting Page 4
5 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 18, MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB ,8 18,8 2 Fulton BOA Meeting Page 5
6 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162, AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162, AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162, FB WESLEY JOHN THOMAS & AMRIN BANU Continuing occupancy REINSTATE DEED CHANGE 258,9 258, FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215, FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215, FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215,8 1 Fulton BOA Meeting Page 6
7 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE FB ANDERSON CHRISTOPHER H & MELISSA S Homestead removal T/P MOVED TO S.C IN ,5 138, FB ANDERSON CHRISTOPHER H & MELISSA S Homestead removal T/P MOVED TO SC IN ,5 138, AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 28, 28, AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 283,6 283, AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 283,6 283, AW BOEDECKER EMILY Continuing occupancy REMOVED IN ERROR 27,6 27, AW OTTO NICHOLAS & VICKIE R Continuing occupancy APPLIED BEFORE DEADLINE 86, 86, 2 Fulton BOA Meeting Page 7
8 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE AW ALFANO JAMES A JR & ELIZABETH B Continuing occupancy APPLIED BEFORE DEADLINE 3,8 3,8 3 Fulton BOA Meeting Page 8
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17 4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL AD2 Administrative Agenda-Personal Property PERSONAL PROPERTY PARCEL ID YEAR PROPERTY TYPE APPRAISER Freeport Denial 1 P P56 OWNER NAME REASON NOTES BARBARA LYNN'S KITCHEN INC Does not qualify for Freeport STOCK IN TRADE OF A RETAILER PREVIOUS CURRENT CHANGE 74,22 74,22 2 P P56 A B L TECHNIC NORTH AMERICA CORP Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 1,873,662 1,873,662 3 P P56 OLYMPIC STEEL INC Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 24,713 24,713 4 P P56 DT GROUP INC Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 336, ,969 5 P P56 DICKS SPORTING GOODS INC Does not qualify for Freeport STOCK IN TRADE OF A RETAILER 3,583,996 3,583,996 Personal Property Value Update 6 P16798 JANE J MARSDEN ANTIQUES & 215 Adjusting roll up value to return filed 2,144,934 1,96, ,352 1 Fulton BOA Meeting Page 17
18 5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL RAD Administrative Agenda - Residential RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE SY THIERNO OUSMANE Improvement removed HOUSE LISTED ON ,9 11,4-73,5 2 9F LIMA ONE CAPITAL LLC Adjust for percent complete HOUSE IS ONLY 4% COMP 87,4 45,3-42,1 3 9F KE REALTY VENTURES LLC Correct coding SQ FT CORRECTED FROM 2,136 TO 1, ,5 39, -84,5 4 9F KE REALTY VENTURES LLC Correct improvement value ROLLBACK TO MAY 19TH NOTICE VALUE 96,2 38, -58,2 5 9F KE REALTY VENTURES LLC Correct improvement value SQ FT CORRECTED FROM 2,136 TO1, ,9 39, -86,9 1 Fulton BOA Meeting Page 18
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24 5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL CAD Administrative Agenda - Commercial COMMERCIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE LL SRPF A/NORTH RIVER L L C Brownfield Certification NEW APPLICATION 4,253,3 4,253, BANK OF AMERICA NATIONAL ASSOCIATION Brownfield Certification NEW APPLICATION 2,969,8 2,969, DEVELOPMENT AUTHORITY OF FULTON COUNTY Brownfield Certification NEW APPLICATION 32,77, 32,77, OMB BUCKHEAD LENDER LLC Brownfield Certification NEW APPLICATION 12,13,8 12,13, PEACHTREE LLC Brownfield Certification NEW APPLICATION 7,232,9 7,232, HOWELL MILL CENTER II LP Brownfield Certification NEW APPLICATION 3,485,7 3,485, ELLSWORTH LLC Brownfield Certification NEW APPLICATION 1,125,3 1,125,3 1 Fulton BOA Meeting Page 24
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32 4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE 217 P P P P P P P ,521, ROSWELL RD ATLANTA ,558, METROPOLITAN PKY SW ATLANTA ,383, PIEDMONT RD ATLANTA 335 2,561, HOWELL MILL RD NW ATLANTA ,895, MONROE DR NE ATLANTA ,742, ROSWELL RD SANDY SPRINGS 335 3,36, DUNWOODY CLUB DR SANDY SPRINGS 335 2,43,945 3,279,898 3,145,36 2,415,891 3,656,269 1,654,859 3,72,99-118,11-278, ,2-145, ,57-87, ,63 1 Fulton BOA Meeting Page 32
33 4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE P P P P P P P JONESBORO RD UNION CITY ,627,638 2,473, CRABAPPLE RD ALP 3,961,27 3,674, SANDY SPRINGS PL ATLANTA ,92,173 3,625,227 2,955,641 2,732, HOLCOMB BRIDGE RD SUITE 2 ROSWELL OLD NATIONAL HWY ATLANTA ,832,925 2,646, HIGHWAY 9 ALPHARETTA 34 3,595,2 3,348,23 2,14,177 2,32,249 9 MARIETTA HWY ROS -153, ,8-294, , , ,997-17,928 2 Fulton BOA Meeting Page 33
34 4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE P P P P P ,16, HOLCOMB BRIDGE RD ALPHARETTA DOUGLAS RD ALPHARETTA EAST CROSSVILLE RD ROS 3425 CASCADE RD ATLANTA MOROSGO WAY ATLANTA ,59,831 2,856,46 2,818,316 6,83,39 2,869,65 1,947, 2,656,129 2,619,746 5,434, ,74-112, , ,57-649,141 3 Fulton BOA Meeting Page 34
35 4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 WD Appeal Withdrawn PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE MV V CREMERING SUSAN CREMERING 3 ARPEGE WAY NW ATLANTA ,7 16, -7,7 P5 5 Vehicle value adjustment 1 Fulton BOA Meeting Page 35
36 5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 AS2 Appeal Hearing Officer to Superior Court COMMERCIAL PROPERTIES HT531GAFOR KROG STREET APARTMENTS LLC 44 KROG ST NE ATL LUC CODE: 2X NBHD CA4 APPRS: 998 District 5T APPL REASON: STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 2,2,6 CURRENT 54,728,3 CHANGE 56,73,9 56,73,9 56,73, MARTIN ROHRIG PHASE 1 LLC 914 HOWELL MILL RD NW ATL LUC CODE: 374 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 625,85 CURRENT 1,, CHANGE 1,625,85 1,625,85 1,625, TAMA III LLC 93 HOWELL MILL RD NW UNIT PM ATL LUC CODE: 338 NBHD C45 APPRS: 69 District 5T APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 5,352,3 CURRENT CHANGE 5,352,3 5,352,3 5,352, WB LLC 171 HOWELL MILL RD NW ATL LUC CODE: 374 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 1,49,5 CURRENT 1,633,3 CHANGE 2,682,8 2,682,8 2,682, CARTEL PROPERTIES II LLC 1465 HOWELL MILL RD NW ATL LUC CODE: 393 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 1,611,3 CURRENT 767,8 CHANGE 2,379,1 2,379,1 2,379, LL-62- NINE TWENTY SIX ASSOCIATES L P 926 CHATTAHOOCHEE AVE NW ATL LAND LUC CODE: 398 NBHD C44 IMP APPRS: 69 District 5K Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,19,7 CURRENT 1,195,1 CHANGE 2,34,8 2,34,8 2,34, JMDH REAL ESTATE OF ATLANTA 1455 ELLSWORTH IND DR NW ATL LAND LUC CODE: 433 NBHD C44 IMP APPRS: 69 District 5 Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,935,9 CURRENT 2,853,4 CHANGE 4,789,3 4,789,3 4,789,3 Fulton BOA Meeting Page 36
37 5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 AS2 Appeal Hearing Officer to Superior Court COMMERCIAL PROPERTIES HT531GAFOR NONPROFIT TECHNOLOGY RESOURCE INSTITUTE 151 HUBER ST NW ATL LAND LUC CODE: 398 NBHD C44 IMP APPRS: 69 District 5 Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,388,3 CURRENT 811,6 CHANGE 2,199,9 2,199,9 2,199, LANDMARK PARTNERS 2 LLC 1455 FAIRMONT AVE NW ATL LUC CODE: 398 NBHD C44 APPRS: 69 District 5T APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 3,75, CURRENT 6,4 CHANGE 3,756,4 3,756,4 3,756,4 Fulton BOA Meeting Page 37
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