FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, June 21, :30 PM

Transcription

1 FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, June 21, :3 PM Call to Order Approval of Agenda Invocation Approval of June 7, 218 Minutes Citizen Time Section Reports Homestead Exemption Changes Page Exemption Denials Page Exemption Approvals Page Conservation Use Approvals Page Conservation Use Denials Page Personal Property Releases Page Residential Administrative Changes Page Commercial Administrative Changes Page 39 Chief Appraiser s Report Discussion Items D1 Property Record Cards (Morris) D C (Morris) D3 Historic Exemptions (Morris) D4 Customer Service Update (Fitzgerald)

2 Fulton County Board of Assessors Regular Meeting Minutes June 7, 218 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 Motion to approve: Ahmed, Second: London. The motion passed unanimously. Invocation Brandi Hunter-Lewis gave the invocation. Approval of May 24, 218 Minutes Motion to approve: London, Second: Ahmed. The motion passed unanimously. Fulton County Development Authority SCP Oakley Owner LLC First Amendment Sandstone Creek ACLP LLC Motion to approve: Fitzgerald, Second: London. The motion passed unanimously Parkway West CC Inc Motion to approve: Fitzgerald, Second, London. The motion passed unanimously. Atlanta Development Authority TSquare Owner LLC First Amendment Hart Square Fifth LLC Motion to approve: London, Second: Fitzgerald. The motion passed unanimously. Section Reports Motion Second Vote Field Book Changes London Ahmed Unanimous Homestead Exemption Changes Ahmed London Unanimous Exemption Approvals Ahmed London Unanimous Exemption Denials Fitzgerald London Unanimous Conservation Use Approvals London Ahmed Unanimous Special Properties Morris London Unanimous Personal Property Administrative Changes Ahmed London Unanimous Residential Administrative Changes Fitzgerald London Unanimous Appeals To Superior Court Ahmed London Unanimous Appeal Value Changes (Personal Property) Fitzgerald London Unanimous 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, 2,8 appeals have been received. Fulton BOA Meeting Page 2

3 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, 218 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 218 Fulton-DeKalb City of Atlanta Resolution 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 D1 299C Properties Royce Morris gave a presentation on the O.C.G.A C timeline. (Fitzgerald) D2 Deactivated/Child Parcels A copy of the status report is included with the minutes of this meeting D3 Appeals Update Report given in the Chief Appraiser report D4 Exemptions Update There are 2,978 applications that need to be keyed, and 2,36 incomplete applications that staff have reached out to the applicants to obtain the additional information needed D5 SmartFile and Remedy Force Update These new technology tools are working as expected D6 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 Board of Assessors Minutes June 7, 218 Page 2 of 2 Fulton BOA Meeting Page 3

4 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE KEADEY MATTHEW & STACY APPLIED BEFORE DEADLINE 59,2 59, FINNEGAN JAMES MATTHEW & APPLIED BEFORE DEADLINE 174,3 174, MCUGHTON ROLD L & DON L CONTINUED OCCUPANCY 33,9 33, MCUGHTON ROLD L & DON L CONTINUED OCCUPANCY 315,2 315, MCUGHTON ROLD L & DON L CONTINUED OCCUPANCY 315,2 315, POTDAR SANTOSH N & APPLIED BEFORE DEADLINE 318, 318, SHEEHAN ROSWELL TANNER & SHELBY CAROL APPLIED BEFORE DEADLINE 482,5 482,5 1 Fulton BOA Meeting Page 4

5 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE GIORDANO DOMINIQUE MARIE APPLIED BEFORE DEADLINE 295, 295, GIORDANO DOMINIQUE MARIE APPLIED BEFORE DEADLINE 295, 295, CILLA BARBARA S Homestead removal MULTIPLE HOMESTEADS 145,7 145, CILLA BARBARA S Homestead removal MULTIPLE HOMESTEADS 145,7 145, CILLA BARBARA S Homestead removal MULTIPLE HOMESTEADS 145,7 145, DR OSBALDESTON MORGAN K FILED BEFORE DEADLINE 134,8 134, FB LEIBOWITZ RICHARD J & Homestead removal PER CITY OF ALPHARETTA SINCE ,5 154,5 2 Fulton BOA Meeting Page 5

6 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE FB LEIBOWITZ RICHARD J & Homestead removal PER CITY OF ALPHRETTA RENTAL SINCE ,5 154, FB LEIBOWITZ RICHARD J & Homestead removal PER CITY OF ALPHARETTA SINCE ,5 154, LL EPPS MARQUERITE Homestead removal APPLIED ON ANOTHER PROPERTY 55,8 55, MC WHORTER RALPH JR ET AL CONTINUED OCCUPANCY 99,4 99, RUPPERT MATTHEW S & APPLIED BEFORE DEADLINE 451,9 451, MC KINLEY SEAN P APPLIED BEFORE DEADLINE 267,7 267, MC KINLEY SEAN P APPLIED BEFORE DEADLINE 267,7 267,7 3 Fulton BOA Meeting Page 6

7 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE MC KINLEY SEAN P APPLIED BEFORE DEADLINE 267,7 267, EPPS MARGUERITE APPLIED BEFORE DEADLINE 31, 31, LL STRANGE MICHAEL C APPLIED BEFORE DEADLINE 58,7 58, SISK FRANCIS G II CONTINUED OCCUPANCY 157,9 157, BROWN HILLERY G & CHAMPAGNE JOHN M APPLIED BEFORE DEADLINE 322,1 322, KAPLAN BRIAN & MINDY APPLIED BEFORE DEADLINE 1,694,94 1,694, KOHLER ELIZABETH FONTAINE APPLIED BEFORE DEADLINE 961,2 961,2 4 Fulton BOA Meeting Page 7

8 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE KOHLER ELIZABETH FONTAINE APPLIED BEFORE DEADLINE 961,2 961, WARNER JANICE M APPLIED BEFORE DEADLINE 487,7 487, ASKEW PETER M & SARA J APPLIED BEFORE DEADLINE 58,2 58, CHAMBERS ANDREW B & STEPHANIE L APPLIED BEFORE DEADLINE 394, 394, STILES BRIAN & BOWEN KRISTIN APPLIED BEFORE DEADLINE 389,7 389,7 5 Fulton BOA Meeting Page 8

9 6/13/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18 HT536GAFUL EXM Exemption Denials EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE Exemption Denial 1 9C PURDUE DRIVE LLC EXEMPT DENIED 9 1,239,6 1,239, WASHIT INDIGENOUS FAMILY TRUST 218 OWNER IS NOT A NON-PROFIT ENTITY 73 35,1 35,1 3 14F-14- LL-57- MOUNT CALVARY BAPTIST CHURCH HOME BOARDED UP 73 42,2 42,2 1 Fulton BOA Meeting Page 9

10 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt EXM Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Purdue Drive LLC 9C Purdue Dr SW C55 C1 C51 Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: Religious Preferential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: Non-Profit Transitional Square Feet Living Area: X Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Condition & Desirability: Cost & Design Factor: Quality Grade: Percent Complete: Notes & Recommendations Taxpayer submitted an Exempt Property Questionnaire for tax year 218 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 219. 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 218. Land Information Square Feet: Acres: Recommendation: Deny exemption for tax year 218. Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 529,2 529,2 Building 71,4 71,4 Accessories Total 1,239,6 1,239,6 Form SRF-RE (Rev. 9/6) Field Review Date: 6/5/18 Date Submitted: 6/7/18 Appraisal Staff: Kathryn Byrd (fj} Fulton BOA Meeting Page 1 Appraisal Manager: Gaetjens Coreus (K Dep. Chief Appraiser: /J.d Chief Appraiser: Dwight Robinson VII( ~ }

11 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt EXM Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: 218 Washitaw Indigenous Family Trust Seiple Ter NW 5Z R Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: Non-Profit Transitional Square Feet Living Area: Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Condition & Desirability: Cost & Design Factor: Quality Grade: Notes & Recommendations Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property being a religious organization. The owner, Washitaw Indigenous Family Trust is not a non-profit 51 ( 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 th e parcel does not qualify for exempt status under Georgia law. Percent Complete: Recommendation: Deny exemption for tax year 218. Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Field Review Date: 5/3/18 Date Submitted: 5/31/18 Land 26,2 26,2 Building 8,9 8,9 Accessories Total 35,1 35,1 Appraisal Staff: Appraisal Manager: Dep. Chief Appraiser: Chief Appraiser: Kathryn Byrd Gaetjens Coreus Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 11

12 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt EXM Tax Year(s): 218 Property Owner: Parcel Identification: Mount Calvary Baptist Church 14F-14- LL-57- Property Location: 51 Fairburn Rd Tax District: 5 R3 Neighborhood: 4621 Subdivision Name: Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: X Non-Profit Transitional Square Feet Living Area: Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Condition & Desirability: Cost & Design Factor: Quality Grade: Notes & Recommendations Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. Mount Calvary Baptist Church is a 51(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 218. Percent Complete: Recommendation: Deny exemption for tax year 218. Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Field Review Date: 6/5/18 Date Submitted: 6/7/18 Land 11,2 11,2 Building 31, 31, Accessories Total 42,2 42,2 Appraisal Staff: Appraisal Manager: Dep. Chief Appraiser: Chief Appraiser: Kathryn Byrd@ Gaetjens Cereus Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 12

13 6/13/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18 HT536GAFUL ME Exemption Approvals EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE LL-57-2 LIFELINE ANIMAL PROJECT INC 218 Make Exempt 218 MAKE EXEMPT 9 222,3 222, DRUID HILLS PRESCHOOL INC 218 Make Exempt NON-PROFIT SCHOOL , 645, GEO L SMITH II GEORGIA WORLD CONGRESS 217 Make Exempt 217 MAKE EXEMPT 73 5,841,5 5,841, GEO L SMITH II GEORGIA WORLD CONGRESS 218 Make Exempt 218 MAKE EXEMPT 73 5,841,5 3,987,8-1,853,7 1 Fulton BOA Meeting Page 13

14 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Lifeline Animal Project Inc LL Sullivan Rd C15 E3 C65 Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: Religious Preferential Asmt. Effective Age: X Charitable Historic Rehabilitated Story Height: X Non-Profit Transitional Square Feet Living Area: Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Condition & Desirability: Cost & Design Factor: Quality Grade: Percent Complete: Notes & Recommendations Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property owner being a non-profit charitable entity. Lifeline Animal Project owns this 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 218. Recommendation: Grant exemption for tax year 218. Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 94,2 94,2 Building 128,1 128,1 Accessories Field Review Date: 5/3/18 Date Submitted: 6/11/18 Appraisal Staff: Kathryn Byrd (/f) Appraisal Manager: Gaetjens Coreus ~ Dep. Chief Appraiser: Total 222,3 222,3 Chief Appraiser: Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 14

15 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Druid Hills Preschool Inc Seminole Ave 5 E Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: Religious Preferential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: Non-Profit Transitional Square Feet Living Area: X Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Condition & Desirability: Cost & Design Factor: Quality Grade: Notes & Recommendations Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption be made on this parcel because it is a non profit private prechool. Druid Hills Preschool Inc. is a 51(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 218. Percent Complete: Recommendation: Recommend Exemption for Tax Year 218 Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 421,1 421,1 Building 223,9 223,9 Accessories Total 645, 645, Form SRF-RE (Rev. 9/6) Field Review Date: 5/3/18 Fulton BOA Meeting Page 15 Date Submitted: 5/31/18 Appraisal Staff: Kathryn Appraisal Manager: Gaetjens Coreus Cc_ Dep. Chief Appraiser: /)/} Chief Appraiser: Dwight Robinson tdl(. v '

16 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 217 GEO L Smith II Georgia World Congress Center Authority Andrew Young International Blvd 5Y E1 CBOO Year Built: Effective Age: Story Height: Dwelling Characteristic Changes Exemptions & Special Assessments X Public Prop. Conservation Use Religious Preferrential Asmt. Charitable Historic Rehabilitated Non-Profit Transitional Square Feet Living Area: Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Educational Notes & Recommendations Env. Sensitive This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 216. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 217. Condition & Desirability: Cost & Design Factor: Quality Grade: Recommendation: Grant exemption for tax year 217 Percent Complete: Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 3,987,8 3,987,8 Field Review Date: N/A Date Submitted: 6/7/18 Appraisal Staff: Gaetjens Coreus (}_ Building 1,853,7 1,853,7 Accessories Total 5,841,5 5,841,5 Appraisal Manager: Dep. Chief Appraiser: Chief Appraiser: Gaetjens Coreus Curtis Broden Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 16

17 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt ME m.n Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 GEO L Smith II Georgia World Congress Center Authority Andrew Young International Blvd 5Y E1 CBOO Year Built: Effective Age: Story Height: Dwelling Characteristic Changes Exemptions & Special Assessments X Public Prop. Conservation Use Religious Preferrential Asmt. Charitable Historic Rehabilitated Non-Profit Transitional 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: Educational Notes & Recommendations Env. Sensitive This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 216. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 218. The building value is removed for tax year 218 because it was demolished as of January 1, 218. Recommendation: Grant exemption for tax year 218 Land Information Square Feet: Acres: I Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 3,987,8 3,987,8 Building 1,853,7 Accessories Total 5,841,5 3,987,8 Form SRF-RE (Rev. 9/6) Field Review Date: Fulton BOA Meeting Page 17 N/A Date Submitted: 6/7/18 Appraisal Staff: Gaetjens Coreus (;. Appraisal Manager: Gaetjens Coreus (',. Dep. Chief Appraiser: Curtis Broden ~ /) Chief Appraiser: Dwight Robinson na ~, )

18 6/13/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18 HT536GAFUL CVA CUVA Approvals EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE PALMER DOUGLAS M III & 218 CUVA Approved 218 CUVA RENEWAL 73 83,8 83, PALMER DOUGLAS M III & 218 CUVA Approved 218 CUVA RENEWAL ,4 115, SEWELL RICKEY J & BETH A 218 CUVA Approved NEW CUVA FOR ,2 287,2 1 Fulton BOA Meeting Page 18

19 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVA Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: 218 PALMER DOUGLAS MIll & JUDITH Q Brazell Rd 65 V5 82 Subdivision Name: Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments I-----Public Prop. ;;X_: Conservation Use Year Built: I-----Religious Preferential Asmt. Effective Age:!-----Charitable Historic Rehabilitated Story Height: Non-Profit Transitional Square Feet Living Area: I-----Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Notes & Recommendations Heating & Air: Garage: Attic: Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on This parcel consists of 2.59 acres of timber. This property is used for timber. Condition & Desirability: Cost & Design Factor: Quality Grade: Percent Complete: 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. Square Feet: Land Information Recommendation: The Board of Assessors grant CUVA. This is a Renewal covenant beginning January 1, 218 ending December 31, 227. Acres: 2.59 Property Valuation Summary Current FMV Recommended Special Asmt. Value FMVValue Value Recommended Sp Asmt Value Field Review Date: 6/8/18 Date Submitted: 6/11/18 Land 83,8 83,8 15,71 Appraisal Staff: Gaetjens Coreus Building Appraisal Manager: Gaetjens Coreus Accessories Dep. Chief Appraiser: Tara Parker Total 83,8 83,8 15,71 Chief Appraiser: Dwight Robinson Form SRF -RE (Rev. 9/6) Fulton BOA Meeting Page 19

20 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVA Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: 218 PALMER DOUGLAS M Ill & JUDITH Q Brazell Rd 65 vs 82 Subdivision Name: Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Year Built: Public Prop Religious X Conservation Use --- Preferential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: Non-Profit Transitional Square Feet Living Area: Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room) : Notes & Recommendations Heating & Air: Garage: Attic: Condition & Desirability: Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on 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 acres of timber. This property is used for timber. Cost & Design Factor: Quality Grade: Percent Complete: Land Information Square Feet: Acres: 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, 218 ending December 31, 227. Property Valuation Summary Current FMV Recommended Special Asmt. Value FMVValue Value Recommended Sp Asmt Value Field Review Date: 6/8/18 Date Submitted: 6/12/18 Land 115,4 16,943 Appraisal Staff: Gaetjens Coreus Building Appraisal Manager: Gaetjens Coreus Accessories Dep. Chief Appraiser: Tara Parker Total 115,4 16,943 Chief Appraiser: Dwight Robinson ~, \ Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 2

21 FULTON COUNTY BOARD OF ASSESSORS Appeal Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 SEWELL RICKEY J & BETH A White Side Rd 65 V5 81 Dwelling Characteristic Changes Exemptions & Special Assessments 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: Public Prop. X Conservation Use Religious Charitable Non-Profit Educational Notes & Recommendations Preferential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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. Land Information Square Feet: Acres: Property Valuation Summary Current FMV Recommended Special Asmt. Value FMVValue Value Land 287,2 287,2 Building Accessories Total 287,2 287,2 Recommendation: The Board of Assessors grant CUVA. This is a New covenant beginning January 1, 218 ending December 31, Field Review Date: 6/6/18 Recommended Sp Asmt Value Date Submitted: 6/7/18 2,764 Appraisal Staff: Gaetjens Coreus Gt Appraisal Manager: Gaetjens Coreus ~ Dep. Chief Appraiser: Tara Parker 'ORA/J 2,764 Chief Appraiser: Dwight Robinson ~ I Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 21

22 6/13/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18 HT536GAFUL CVD CUVA Denials EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE Conservation Use Denial LL NICHOLAS DANIEL!MERMAN TRUST CUVA DENIED 9 94,5 1,15,1 164, LL-113- NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED 9 49,7 49, LL NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED ,4 289, LL NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED 9 342,6 342, LL NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED 9 349,6 349, LL NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED 9 34,9 34, LL NICHOLAS DANIEL!MERMAN TRUST 218 TAX YEAR 218 CUVA DENIED ,8 347,8 1 Fulton BOA Meeting Page 22

23 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt eve Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Nicholas Daniel lmerman Trust EtAI LL Broadland Rd NW 5 R Dwelling Characteristic Changes DitStHnHIU (FiniShed Area): Basement (Unfin. Area): IB< se me nt (Rec. Room): IH1!at11na & Air: Land Information I-----Public Prop. I-----Religious I-----Charitable I-----N on-profit I-----Educational Exemptions & Special Assessments 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 1.3 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, 218, 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 218 and Re-Notice the parcel with the building value Property Valuation Summary Current Value Special Sat. Value Field Review Date: 6/8/18 Date Submitted: 6/11/18 94,5 Appraisal Staff: Kathryn byrd{jp 164,6 Appraisal Manager: Gaetjens Coreus Dep. Chief Appraiser: Chief Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 23

24 -..., ~ -..,_ ~ -.,..ll ~ Appeal FULTON COUNTY BOARD OF ASSESSORS Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: 218 Nicholas Daniel lmerman Trust EtAI LL-113- Broadland Rd NW 5 R Agent I Tax Rep: Dwelling Characteristic Changes 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: Land Information Square Feet: Acres: !-----Public Prop.!-----Religious!-----Charitable I-----N on-profit I-----Educational Exemptions & Special Assessments X Conservation Use ---- Preferential Asmt. Historic Rehabilitated Transitional Notes & Recommendations Env. Sensitive 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 1.3 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, 218, 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 th e 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 218 Property Valuation Summary Special Sat. Recommended Current Value Value Value Field Review Date: 5/9/18 Date Submitted: 5/18/18 Land 49,7 49,7 Building Accessories Total 49,7 49,7 Appraisal Staff: Appraisal Manager: Dep. Chief Appraiser: Chief Appraiser: Kathryn byrd(!!; Gaetjens Coreus Tara Parker Dwight Robinson Form SRF RE (Rev. 916) Fulton BOA Meeting Page 24

25 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: 218 Nicholas Daniel lmerman Trust EtAI LL Broadland Rd NW 5 R Agent I Tax Rep: Dwelling Characteristic Changes 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: Land Information Square Feet: Acres: Exemptions & Special Assessments Public Prop. X Conservation Use Religious Charitable Non-Profit Educational Notes & Recommendations Preferential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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 1.3 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, 218, 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 218 Property Valuation Summary Special Sat. Recommended Current Value Value Value Land 49,7 49,7 Building Accessories Total 49,7 49,7 Form SRF-RE (Rev. 9/6) Field Review Date: 5/9/18 Date Submitted: 5/18/18 Appraisal Staff: Fulton BOA Meeting Page 25 Kathryn byrd \ijj Appraisal Manager: Gaetjens Coreus Gr. Dep. Chief Appraiser: Tara Parker ;Jr?L;l/J Chief Appraiser: Dwight Robinson 1111:. v

26 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Nicholas Daniel!merman Trust EtAI LL Broadland Rd NW 5 R Dwelling Characteristic Changes 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: Land Information Square Feet: Acres: II Exemptions & Special Assessments Public Prop. X Conservation Use Religious Charitable Non-Profit Educational Notes & Recommendations Preferential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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 1.3 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, 218, 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 218 Property Valuation Summary Special Sat. Recommended Current Value Value Value Land 342,6 342,6 Building Accessories Total 342,6 342,6 Form SRF-RE (Rev. 9/6) Field Review Date: 5/9/18 Date Submitted: 5/18/18 Appraisal Staff: Fulton BOA Meeting Page 26 Kathryn byrd ({!j Appraisal Manager: Gaetjens Coreus Cc. Dep. Chief Appraiser: Tara Parker d?.a,..ij Chief Appraiser: Dwight Robinson ~- v

27 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Nicholas Daniel lmerman Trust EtAI LL Broadland Rd NW 5 R Dwelling Characteristic Changes 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: Land Information Square Feet: Acres: II Exemptions & Special Assessments Public Prop. X Conservation Use Religious Charitable Non-Profit Educational Notes & Recommendations Preferential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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 1.3 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, 218, 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 218 Property Valuation Summary Special Sat. Recommended Current Value Value Value Field Review Date: 5/9/18 Date Submitted: 5/18/18 Land 349,6 349,6 Building Accessories Total 349,6 349,6 Form SRF RE (Rev. 9/6) Appraisal Staff: Fulton BOA Meeting Page 27 Kathryn byrd!!; Appraisal Manager: Gaetjens Cereus ~ Dep. Chief Appraiser: Tara Parker?f!'-4/J Chief Appraiser: Dwight Robinson 7)«.... \

28 ~ ~ L:....,. ~ ~... Appeal FULTON COUNTY BOARD OF ASSESSORS Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: 218 Nicholas Daniel lmerman Trust EtAI LL Broadland Rd NW 5 R Agent I Tax Rep: Dwelling Characteristic Changes II Exemptions & Special Assessments Public Prop. X Conservation Use 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: Land Information Square Feet: Acres: Religious Charitable Non-Profit Educational Notes & Recommendations Preferential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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 1.3 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, 218, 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 218 Property Valuation Summary Special Sat. Recommended Current Value Value Value Land 34,9 34,9 Building Accessories Total 34,9 34,9 Form SRF-RE (Rev. 9/6) Field Review Date: 5/9/18 Date Submitted: 5/18/18 Appraisal Staff: Kathryn byrd lb Fulton BOA Meeting Page 28 Appraisal Manager: Gaetjens Coreus Or_ Dep. Chief Appraiser: Tara Parker ~ /J Chief Appraiser: Dwight Robinson ~ - v

29 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction Exempt CVD Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Nicholas Daniel lmerman Trust EtAI LL Broadland Rd NW 5 R Dwelling Characteristic Changes IR:o<:< m nt (Finished Area): IB~1Se1me1nt (Unfin. Area): IR''""''m~>ont (Rec. Room): Land Information Square Feet: Acres: Public Prop. I-----Religious t-----charitable Non-Profit Educational Exemptions & Special Assessments :.X..:... Conservation Use Preferential Asmt. Historic Rehabilitated Transitional Notes & Recommendations Env. Sensitive 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 1.3 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, 218, 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 218 Field Review Date: 5/9/18 Current Value Date Submitted: 5/18/18 Land 347,8 347,8 Building 347,8 347,8 Appraisal Staff: Appraisal Manager: Dep. Chief Appraiser: Chief Kathryn byrd{!f Gaetjens Coreus Tara Parker Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 29

30 6/14/218 PARCEL ID YEAR PROPERTY TYPE APPRAISER BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 OWNER ME REASON NOTES PRL Personal Property Releases PERSOL PROPERTY PREVIOUS CURRENT CHANGE HT536GAFUL Personal Property Value Update 1 P VISTA INC 211 BUSNES P54 11,958-11,958 2 P BUSNES P54 VISTA INC 11,958-11,958 3 P BUSNES P54 VISTA INC 11,958-11,958 4 P BUSNES P54 VISTA INC 11,958-11,958 5 P BUSNES P54 VISTA INC 11,958-11,958 6 P BUSNES P54 VISTA INC 11,958-11,958 7 P LEASED P21 SYSIX FINCIAL LLC 256, ,379 1 Fulton BOA Meeting Page 3

31 6/14/218 PARCEL :ID YEAR PROPERTY TYPE BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 OWNER ME REASON NOTES PRL Personal Property Releases PERSOL PROPERTY PREVIOUS CURRENT CHANGE HT536GAFUL Personal Property Value Update 8 P SYSIX FINCIAL LLC 211 LEASED P21 256, ,379 9 P LEASED P21 SYSIX FINCIAL LLC 256, ,379 1 P LEASED P21 SYSIX FINCIAL LLC 256, , P LEASED P21 SYSIX FINCIAL LLC 256, , P LEASED P21 SYSIX FINCIAL LLC 256, , P LEASED P21 SYSIX FINCIAL LLC 256, , P BUSNES P5 ANDERSON SAFETY INC 35,265-35,265 2 Fulton BOA Meeting Page 31

32 6/14/218 PARCEL ID YEAR PROPERTY TYPE BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 OWNER ME REASON NOTES PRL Personal Property Releases PERSOL PROPERTY PREVIOUS CURRENT CHANGE HT536GAFUL Personal Property Value Update 15 P63994 ANDERSON SAFETY INC 212 BUSNES P5 35,265-35, P BUSNES P5 ANDERSON SAFETY INC 35,265-35, P BUSNES P5 ANDERSON SAFETY INC 35,265-35, P BUSNES P5 ANDERSON SAFETY INC 33,651-33, P BUSNES P5 ANDERSON SAFETY INC 33,651-33,651 2 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 21 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 3 Fulton BOA Meeting Page 32

33 6/14/218 PARCEL ID YEAR PROPERTY TYPE BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 OWNER ME REASON NOTES PRL Personal Property Releases PERSOL PROPERTY PREVIOUS CURRENT CHANGE HT536GAFUL Personal Property Value Update 22 P SYSIX FINCIAL LLC 212 LEASED P21 45,74-45,74 23 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 24 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 25 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 26 P LEASED P21 SYSIX FINCIAL LLC 45,74-45,74 27 P BUSNES P5 AXSIS CUTTING SYSTEMS LLC 6,793-6, P BUSNES P5 AXSIS CUTTING SYSTEMS LLC 6,793-6,793 4 Fulton BOA Meeting Page 33

34 6/14/218 PARCEL ID YEAR PROPERTY TYPE BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 OWNER ME REASON NOTES PRL Personal Property Releases PERSOL PROPERTY PREVIOUS CURRENT CHANGE HTS36GAFUL Personal Property Value Update 29 P AXSIS CUTTING SYSTEMS LLC 215 BUSNES P5 6,793-6,793 3 P BUSNES P16 PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P ,6-14,6 31 P BUSNES P16 PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P ,6-14,6 32 P BUSNES P16 PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P ,6-14,6 33 P BUSNES P48 IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY 5,835,135-5,835, P BUSNES P48 IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY 5,835,135 5,835, P BUSNES P48 JIMMY JOHNS INC Received additional documentation DUPLICATION OF ACCOUNT P ,348-68,348 5 Fulton BOA Meeting Page 34

35 6/2/218 BOARD OF TAX ASSESSORS MEETING OF 21 June, 218 HT536GAFUL RAD Administrative Agenda - Residential RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS CURRENT CHANGE COTTON ANDERSON C Improvement removed REMOVED IMPROVEMENT FOR ,1 17,9-22, COTTON ANDERSON C Improvement removed REMOVED IMPROVEMENT FOR ,1 17,9-22,2 3 14F-76- LL JW LAND INVESTMENTS LLC COMMO AREA 44,9 1-44,8 4 14F-76- LL JW LAND INVESTMENTS LLC COMMON AREA 44,9 1-44, REISH RALDA L Add improvement BLDG REMOVED IN ERROR RE-NOTICE 133,9 835,5 71,6 1 Fulton BOA Meeting Page 35

36 FULTON COUNTY BOARD OF ASSESSORS Appeal Correction X Exempt FUlmN COUNTY Tax Year(s): Property Owner: COTTON ANDERSON C Parcel Identification: Property Location: 3343 ADKINS RD NW Tax District: 5 R Neighborhood: Subdivision Name: ROCHESTER Agent I Tax Rep: N/A Dwelling Characteristic Changes Exemptions & Special Assessments 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: 1,5 N/A Educational Env. Sensitive Basement (Finished Area): N/A Basement (Unfin. Area): N/A Basement (Rec. Room): N/A Notes & Recommendations Heating & Air: 3 N/A PER PICTOMETRY INSPECTION APPRAISER FOUND THE PARCEL TO BE VACANT AS OF 1/1/216. RECOMMENDED Garage: N/A N/A VALUE IS FAIR AND EQUITABLE. LOCATED BETWEEN ADKINS ROAD NW AN D 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 N/A N/A Land Information Square Feet: 26,2 26,2 Acres: Property Valuation Summary Date Submitted: 6/6/18 Recommended Current Value Value Appraiser: Robert Comer()\ H{! Land 17,9 17,9 Appraisal Manager: Zachary Mitch~ &J11 Building 22,2 Dep. Chief Appraiser: Tara Parker ~~~ Accessories /) Total 4,1 17,9 f Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 36

37 Appeal FULTON COUNTY BOARD OF ASSESSORS Correction.:...:_ X Exempt FULJIIN COUNTY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: P roperty Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 216 &217 JW Land investments lie 14F-76- LL-8-7 Calverton Ln 5 R LEGRANDE Dwelling Characteristic Changes Exemptions & Special Assessments Year Built Effective Age: Story Height: Square Feet Living Area: Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Garage: Attic: Public Prop. Religious Charitable Non-Profit Educational Conservation Use Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive 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 $1 shall apply. Condition & Desirability: Cost & Design Factor: Quality Grade: Percent Complete: Land Information Square Feet: 236,95 Acres: , Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 421,1 1 Building Accessories Total 421,1 1 Field Review Date: Date Submitted: 6/1 4/18 Appraisal Staff: Gregory Mitchell Appraisal Manager: Zacha~ Mitchell Deputy Chief Appraiser: Tara Parker /_ ~ ( J ( JJ) v \(J Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 37

38 - ---, _ ,_ _.,. L.: -.,. ~.:II ~... RIJIN COIJNlY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Appeal RE ISH RALDA L FULTON COUNTY BOARD OF ASSESSORS Park Ave. ~ (J~-4J R3 (./:Y Park Avenue Condominiums Exempt Dwelling Characteristic Changes Exemptions & Special Assessments!-----Public Prop Conservation Use Year Built: 1999!-----Religious Preferrential Asmt. Effective Age:!-----Charitable Historic Rehabilitated Story Height: f------non-profit Transitional Square Feet Living Area: 3,422 f------educational Env. Sensitive Basement (Finished Area): N/A N/A Basement (Unfin. Area): N/A Basement (Rec. Room): N/A Heating & Air: Garage: N/A Attic: N/A Condition & Desirability: Cost & Design Factor: % Quality Grade: Percent Complete: % N/A N/A GAS/WARM AIR N/A N/A EX % X 1% 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 215. However there was an override for the building value for 216 & 217. That override was removed for 218 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 218. It is our recommendation that the parcel be re-noticed for 218. Recommendation that the parcel be re-noticed for 218. Land Information Square Feet: 3,422 3,422 Acres: Property Valuation Summary Special Asmt. Current Value Value Recommended Value Field Review Date: N/A Land 133,9 133,9 Building Accessories Total 133,9 71,6 835,5 Appraisal Manager: Dep. Chief Appraiser: Brian Gardner ~~~~~ Tara Parker ~ Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 38