FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, February 22, :30 PM

Transcription

1 FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, February 22, :3 PM Call to Order Approval of Agenda Invocation Approval of February 8, 218 Minutes Citizen Time Section Reports Field Book Changes Page Homestead Exemption Changes Page Personal Property Administrative Changes Page Personal Property Administrative Withdrawals Page Personal Property Releases Page Residential Administrative Page Commercial Administrative Changes Page Exemption Approvals Page Exemption Denials Page Special Properties Page Appeal No Changes (Personal Property) Page Appeal Value Changes (Personal Property) Page Appeal Withdrawals (Personal Property) Page 65 Chief Appraiser s Report Adoption of 218 Owner Harvest Timber Values

2 Fulton County Board of Assessors Regular Meeting Minutes February 8, 218 Member Attendance: Brandi Hunter, Chair; Salma Ahmed, Vice-Chair; and Edward London. Michael Fitzgerald and Royce Morris were 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, Brian Gardner, Corey McDaniel and Kevin Whitman, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Reginald Elder, Database Specialist. County Attorney s Office: Patrise Perkins-Hooker & Kimberly Alexander Chair Brandi Hunter called the meeting to order at 12:38 p.m. Approval of Agenda Motion to approve with Hearing Officer Second Review add-ons and moving executive session before section reports: Ahmed, Second: London. The motion passed unanimously. Invocation Brandi Hunter gave the invocation. Approval of January 25, 218 Minutes Motion to approve: Ahmed, Second: London. The motion passed unanimously. Citizen Time Not citizens were present to speak at this meeting. Development Authority of Fulton County Motion to approve: Ahmed, Second: London. The motion passed unanimously PPF AMLI Oak Valley Road LLC HP Atlanta Centennial Park JV LLC TS AS Investors LLC Executive Session Motion for executive session to discuss litigation: Ahmed, Second: London. The motion passed unanimously. Motion to end executive session and return to regular meeting: London, Second: Ahmed. The motion passed unanimously. Section Reports Motion Second Vote Field Book Changes Ahmed London Unanimous Homestead Exemption Changes London Ahmed Unanimous Residential Administrative Changes London Ahmed Unanimous Personal Property Administrative Changes London Ahmed Unanimous Personal Property Releases Ahmed London Unanimous Appeal No Changes Ahmed London Unanimous Appeal No Changes Ahmed London Unanimous Appeal No Changes Ahmed London Unanimous Appeal Value Changes London Ahmed Unanimous Appeal Second Reviews w/value Freeze London Ahmed Unanimous Appeal Second Reviews Ahmed London Unanimous Appeal Pending Withdrawals Ahmed London Unanimous Appeal No Changes (Personal Property) London Ahmed Unanimous Appeal Value Changes (Personal Property) London Ahmed Unanimous Appeal Withdrawals (Personal Property) Ahmed London Unanimous Hearing Officer Second Reviews London Fulton BOA Meeting Page 2 Ahmed Unanimous

3 Corrected Items: DEVELOPMENT AUTHORITY OF FULTONT COUNTY Move to H2 agenda SPRING STREET HOTEL PROPERTY LLC Move to H2 agenda APPLE NINE HOSPITALITY OWNERSHIP INC Move to H2 agenda Chief Appraiser Report A copy of the report outline and attachments are included with the minutes of this meeting. Discussion Items: D1 Residential Transitional Properties (Ahmed) The board members continued the discussion from the previous meeting on valuation of properties in gentrified areas. Salma Ahmed suggested that the Board work with the County Attorney s office and legislative officials to propose some type of Urban Transitional covenant to keep property values down in high market residential areas. Adjournment Motion to adjourn: Ahmed, Second: London. The meeting was adjourned at 2: p.m. Submitted By: S. DeWayne Pinkney, Secretary Board of Assessors Minutes February 8, 218 Page 2 of 2 Fulton BOA Meeting Page 3

4 2/2/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL FBC Field Book Changes COMMERCIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS 1 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 2 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9 31,9 3 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 4 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 5 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 6 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 7 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31,9 1 Fulton BOA Meeting Page 4

5 2/2/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL FBC Field Book Changes COMMERCIAL PROPERTIES PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS 8 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 31,9-31, MS ADDISON PLACE LLC Remove from Digest PARCEL CONSOLIDATED INTO ,3-317, MS FD COMMUNITIES LLC Remove from Digest PARCEL CREATED IN ERROR PER GIS MAPPING 87,1 15,9-71, F-52- LL-92- MS J&P FULTON INVESTORS LLC Tax district correction ANNEXED TO FULTON INDUSTRIAL CID 7D 15,2 15, LL MS HANSA BELL GLENRIDGE ATL JV LLC Tax district correction REMOVE THE CID FROM PARCEL 41,219, 41,219, 2 Fulton BOA Meeting Page 5

6 2/2/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS 13 9F MS KNIGHT GROUP THE Remove from Digest FOR DEACTIVATON 284,8-284, MS FD COMMUNITIES LLC Remove from Digest PARCEL CREATED IN ERROR PER GIS MAPPING 87,1 87, LL MS DOMINION SENIOR LIVING OF SANDY SPRINGS Tax district correction CID WASN'T REMOVED IN 216 8,534,6 8,534, LL-37-7 MS DOMINION SENIOR LIVING OF SANDY SPRINGS Tax district correction CID WASN'T REMOVED IN ,223,6 31,223,6 3 Fulton BOA Meeting Page 6

7 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS LL-1-6 DR PEACOCK THOMAS R III & ALLEN JODI Continuing occupancy FILED BEFORE DEADLINE 179, 179, DR RATNER SHARI Homestead removal OUT OF STATE DRIVERS LICENSE 99,3 99, FB PALANIAPPAN SELVI N Homestead removal DUPLICATE H/E IN DEKALB SINCE ,5 163, FB PALANIAPPAN SELVI N Homestead removal DUPLICATE H/E IN DEKALB SINCE ,5 163, FB PALANIAPPAN SELVI N Homestead removal DUPLICATE H/E IN DEKALB SINCE ,5 163, FB JONES REVI L Correct coding VETERAN REFUND PER GA STATE 28,95 28, FB JONES REVI L Correct coding VETERAN REFUND PER GA STATE 28,95 28,95 1 Fulton BOA Meeting Page 7

8 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS FB JONES REVI L Correct coding VETERAN REFUND PER GA STATE 28,95 28, FB WANG CHAUN ET AL Homestead removal T/P DOES NOT OCCUPY PROPERTY 38,6 38, FB WILSON ETHEL B Homestead removal T/P DOES NOT OCCUPY PROPERTY 18,1 18, FB GILLEY WALTER DENNIS Homestead removal DUPLICATE H/E 16,7 16, FB GILLEY WALTER DENNIS Homestead removal DUPLICATE H/E 16,7 16, FB GILLEY WALTER DENNIS Homestead removal DUPLICATE H/E 16,7 16, FB SHERARD LOIS JOHNSON Homestead removal T/P DOES NOT OCCUPY PROPERTY 52,4 52,4 2 Fulton BOA Meeting Page 8

9 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS FB HOWARD CECIL Homestead removal T/P DOES NOT OCCUPY PROPERTY 25,6 25, FB KENDALL HAROLD J Homestead removal CLAIMING H/E IN DEKALB COUNTY 39,7 39, FB KENNEDY PHYLLIS M Homestead removal T/P DOES NOT OCCUPY PROPERTY 49,5 49, FB LAMB JAMES ET AL Continuing occupancy APPLIED BEFORE DEADLINE 97,6 97, AW BODR DOLD G JR Homestead removal MULTIPLE HOMESTEADS IN FULTON & DEKALB 151,9 151, AW BODR DOLD G JR Homestead removal MULTIPLE HOMESTEDS IN FULTON & DEKALB 151,9 151, AW BODR DOLD G JR Homestead removal MULTIPLE HOMESTEADS IN FULTON & DEKALB 125,8 125,8 3 Fulton BOA Meeting Page 9

10 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS AW BODR DOLD G JR Homestead removal MULTIPLE HOMESTEADS IN FULTON & DEKALB 125,8 125, LL-19-1 FB MC NERNEY KEVIN M & SABRI G Homestead removal VACANT LOT 245,6 245,6 4 Fulton BOA Meeting Page 1

11 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL AD2 Administrative Agenda-Personal Property PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE APPRAISER Tax District Correction 1 P P48 OWNER ME REASON NOTES HEAT TRANSFER SYSTEMS OF GEORGIA LLC Tax district correction TAX DISTRICT FROM 1 TO 45 PREVIOUS 54,24 54,24 2 P P48 HEAT TRANSFER SYSTEMS OF GEORGIA LLC Tax district correction FROM TAX DISTRICT 1 TO , ,293 3 P2877 P34 LOVI LLC Tax district correction FROM TAX DISTRICT 1 TO , ,886 Freeport Approval 4 P P34 GEMU VALVES INC Approve exemption FREEPORT APPROVAL 4,884,486 6,669,474 5,78,62-888,854 5 P1775 P1 ST PARTNERS LLC Approve exemption FREEPORT APPROVAL 1,27,315 1,27,315 1,27,315 Ownership Correction 6 P P34 RIVER TRACE LLC Ownership correction 9,672 9,672 Personal Property Value Update 7 P TYLER STAFFING SERVICES INC 215 Personal property return filed late P54 85, ,562 53,628 P 1 Fulton BOA Meeting Page 11

12 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL AD2 Administrative Agenda-Personal Property PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 8 P TYLER STAFFING SERVICES INC 216 Personal property return filed late P54 85, ,642 27,78 P 9 P P54 TYLER STAFFING SERVICES INC Personal property return filed late 85,934 9,16 4,82 P 1 P P54 TYLER STAFFING SERVICES INC Personal property return filed late 18,422 29,662 11,24 P 11 P P54 TYLER STAFFING SERVICES INC Personal property return filed late 18,422 24,763 6,341 P 12 P P54 TYLER STAFFING SERVICES INC Personal property return filed late 18,422 26,6 7,584 P 13 P P56 ENVIRONMENTAL PRODUCTS OF Received additional documentation AMENDED RETURN 2,811,2 1,216,256-1,594, P P56 EGGS CELLENCE LLC Not on Digest 4,26 4,26 2 Fulton BOA Meeting Page 12

13 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL AD2 Administrative Agenda-Personal Property PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 15 P P48 J L ENTERPRISES OF GEORGIA LLC Adjusting roll up value to return filed 295,326 79,22-216,124 3 Fulton BOA Meeting Page 13

14 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL ADW Administrative Withdrawals-Pers Prop PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE APPRAISER OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 1 P SIGL OUTDOOR ADVERTISING LLC 215 Adjusting roll up value to return filed P1 53,321 59, ,78 2 P P1 SIGL OUTDOOR ADVERTISING LLC Adjusting roll up value to return filed 462,81 56,594-46,216 3 P P1 SIGL OUTDOOR ADVERTISING LLC Adjusting roll up value to return filed 442,471 52, ,65 1 Fulton BOA Meeting Page 14

15 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL PRL Personal Property Releases PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE APPRAISER OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 1 P28461 LUNSFORD WILSON GROUP CO INC Received additional documentation NEW PARCEL P32 PER REQUEST P34 15,282-15,282 2 P P48 GEORGIA CVS PHARMACY LLC Business closed prior to January 1 1,469,138-1,469,138 3 P P5 BODY CONSTRUCTION INC Business closed prior to January 1 1,37-1,37 4 P P5 BRONNER BROTHERS CO INC Business closed prior to January 1 26,943-26,943 5 P P5 BRONNER BROTHERS CO INC Business closed prior to January 1 26,943-26,943 6 P P34 KENDALL FINE ART II INC Business closed prior to January 1 82,21-82,21 7 P29492 P34 CARGILL INC 1839WH Business closed prior to January 1 1,258,734-1,258,734 1 Fulton BOA Meeting Page 15

16 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL PRL Personal Property Releases PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 8 P IS INC 215 Business closed prior to January 1 P48 17,292-17,292 9 P P48 IS INC Business closed prior to January 1 17,292-17,292 1 P P48 IS INC Business closed prior to January 1 17,292-17, P P16 ODEMPSEYS LLC Business closed prior to January 1 29,69-29,69 12 P P54 TURNER BROADCASTING SYSTEMS INC Business closed prior to January 1 262, , P LEASED P21 VITAS LEASE CORP Business closed prior to January 1 239, , P LEASED P21 VITAS LEASE CORP Business closed prior to January 1 5,85-5,85 2 Fulton BOA Meeting Page 16

17 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL PRL Personal Property Releases PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 15 P VITAS LEASE CORPORATION Business closed prior to January 1 LEASED P21 42,677-42, P LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 6,66-6,66 17 P LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 9,146-9, P LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 18,787-18, P LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 32,57-32,57 2 P P34 MEDASSETS NET REVENUE SYSTEMS LLC Received additional documentation RETURN FILED IN ERROR 1,362,382-1,362, P P34 MEDASSETS NET REVENUE SYSTEMS LLC Received additional documentation RETURN FILED IN ERROR 1,362,382-1,362,382 3 Fulton BOA Meeting Page 17

18 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL PRL Personal Property Releases PERSOL PROPERTY PARCEL ID YEAR PROPERTY TYPE OWNER ME REASON NOTES PREVIOUS Personal Property Value Update 22 P18 VITAS LEASE CORPORATION Business closed prior to January 1 LEASED P21 5,991-5, P181 LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 11,127-11, P182 LEASED P21 VITAS LEASE CORPORATION Business closed prior to January 1 5,3-5,3 25 P P1 STRATA ROSWELL LLC Received additional documentation DUPLICATION OF ACCOUNT P ,767-48, P345 P1 STRATA ROSWELL LLC Received additional documentation DUPLICATION OF ACCOUNT P ,849-5, P2373 P48 FORTRESS GROUP INC Received additional documentation DUPLICATION OF ACCOUNT P ,95-6,95 4 Fulton BOA Meeting Page 18

19 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL RAD Administrative Agenda - Residential RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS FEEHAN CHARLES R & DENISE C W Correct improvement value PRIOR YEAR BOE VALUE 679,6 63,8-48, TIONWIDE REAL ESTATE INVESTMENT LLC Correct improvement value BLDG REMOVED VALUE ADJUSTED 15,7 3,2-12, DROTOR ROBERT KENT Improvement removed HOUSE BURNED DOWN IN ,1 71,2-254, DROTOR ROBERT KENT Improvement removed HOUSE BURNED DOWN IN ,1 71,2-254, ASHTON ATLANTA RESIDENTIAL LLC Adjust for percent complete FROM 9%-35% COMPLETE 489,6 211,6-278, SCHUTZ CAROLYN T 216 ROLLBACK VALUE 457,6 4, -57, LL HELEN B LAYTON LIVINGTON TRUST Acreage correction 668,5 646,8-21,7 1 Fulton BOA Meeting Page 19

20 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL RAD Administrative Agenda - Residential RESIDENTIAL PROPERTIES PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS LL HELEN B LAYTON LIVINGTON TRUST Acreage correction 668,5 646,8-21, LL HELEN B LAYTON LIVINGTON TRUST Acreage correction 668,5 646,8-21,7 2 Fulton BOA Meeting Page 2

21 _ --., '~ L.: -,. ;:. -- ~- RllJ1JN~UNTY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction X Exempt Charles & Denise Feehan Seale Dr. 1 R Dwelling Characteristic Changes Year Built: N/A N/A Effective Age: N/A N/A Story Height: N/A N/A Square Feet Living Area: N/A N/A Basement (Finished Area): N/A NIA Basement (Unfin. Area): N/A N/A Basement (Rec. Room): N/A N/A Heating & Air: N/A N/A Garage: N/A N/A Attic: N/A N/A Condition & Desirability: N/A N/A Cost & Design Factor: N/A N/A Quality Grade: N/A N/A Percent Complete: N/A N/A Public Prop. Religious Charitable ---- Non-Profit Educational Exemptions & Special Assessments Conservation Use Preferrential Asmt Historic Rehabilitated Transitional Env. Sensitive ---- Notes & Recommendations The subject property did not receive their 216 value. After further review, it was determine no changes have been made to the property. It is recommended that the 216 value of $63,8 will aslo apply to the value. Land Information Square Feet: 41, Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Field Review Date: Date Submitted: 11/22/17 Land 191,8 191,8 Building 487,8 439, Accessories II Total 679,6 63,8 Appraisal Staff: Appraisal Manager: Paul Walker Kevin Whitman Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 21

22 -- ~-- - ~- - L.:- ~ ~ fulllih COUHTY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: Appeal F ULTON COUNTY BOAR D O F ASSESSORS Real Property Staff Review Form Nationwide RE Investment Orcha rd L ane 5 R3 Residentia l L ot s 1445 Correction x Exempt ---- Dwelling Characteristi c Changes Year Built: 194 N/A Effective Age: 1965 N/A Story Height: 1 N/A Square Feet Living Area: 1184 N/A Basement (Finished Area): N/A N/A Basement (Unfin. Area): N/A N/A Basement (Rec. Room): N/A N/A Heating & Air: NONCNTRL N/A Garage: N/A N/A Attic: N/A N/A Condition & Desirability: FAIR N/A Cost & Design Factor: N/A N/A Quality Grade: C-AVERAGE N/A Percent Complete: N/A N/A N/A N/A Exemptions & Special Assessments Public Prop. Religious Charitable Non-Profit Educational Notes & Recommendations Conservation Use Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive PER FIRE DAMAGE REPORT OBTAINED, PROPERTY STRUCTURE IS CONSIDERED UNINHABITABLE AND DEMOLISHED BY FIRE. ISSUED "A" RECORD & MEMO TO REMOVE STRUCTURE FROM AND 218 RECORDS Land Information Square Feet: 15, Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 3,2 3,2 Building 12,5 Field Review Date: 11 /28/ Date Submitted: 2/1/ Staff Appraiser: Bernard Harden Appraiser Manager: Zachary Mitchell ~M Accessories Total 15,7 3,2 Dep. Chief Appraiser: Tara Parker -;;v-- g Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 22

23 -...,._ ,~ -. ~ ~ ~~ Fm-.c.tl Tax Year(s): Property Owner: Appeal 215,216 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form ORO TOR ROBERT KENT Correction ;,.,;_ X Exempt Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: CARDOVA DR 5 R3 176 Dwelling Characteristic Changes Year Built: 195 Effective Age: 198 Story Height: Square Feet Living Area: 1553 Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: Centrai/AC Garage: Attic: Condition & Desirability: VG Cost & Design Factor: Quality Grade: Percent Complete: c Public Prop Religious Charitable Non-Profit Educational Exemptions & Special Assessments Conservation Use Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive Notes & Recommendations Taxpayer submitted fire report from July of 214 showing house burned down. House was demo later in year 214. After removing the improvement and adjusting the land code to vacant, the new recommended value for approval is $71,2 for 215 tax year and 216 tax year. Tax years and 218 have already been updated. Land Information Square Feet: Acres: 17, , Property Valuation Summary Special Asmt. Current Value Value Land 86,7 Building 175,2 Accessories Total 261,9 Recommended Value 71,2 71,2 Field Review Date: Date Submitted: 1/2/18 Appraisal Staff: Shatara Bender.S YS Brian Gardner /3 C--- :;w- Appraisal Manager: Dep. Chief Appraiser: Tara Parker :2J Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 23

24 - _.., >..: -.:11... fulton ajuhty -- Tax Year(s): Property Owner: Appeal FULTON COUNTY BOARD OF ASSESSORS ASHTON ATLANTA RESIDENTIAL LLC Real Property Staff Review Form Correction X Exempt Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: WINSLOW ST 59 R ASHTON WOODS Dwelling Characteristic Changes Year Built: Effective Age: N/A N/A Story Height: 2 2 Square Feet Living Area: 2,676 2,676 Basement (Finished Area): N/A N/A Basement (Unfin. Area): N/A N/A Basement (Rec. Room): N/A N/A Heating & Air: CENTRAL W/AC CENTRAL W/AC Garage: YES YES Attic: NONE NONE Condition & Desirability: EX EX Cost & Design Factor: N/A N/A Quality Grade: X X Percent Complete: 9% 35% Exemptions & Special Assessments Public Prop. Religious Charitable Non-Profit Educational Notes & Recommendations Conservation Use Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive The subject property was valued at 9% complete for. However, as of January 1, property was only 35% complete per pictometry, as well as speaking with property owner and research with the city of Sandy Springs. New construction permit was taken out on October 2, 216 and certificate of occupancy dated May 9, in the city of Sandy Springs. Corrections have been made and are applicable for tax year only. All subsequent years will be appraised at 1%. Appraiser recommends value of property for to be $211,6 and will be assessed at full value for 218. Land Information Square Feet: 1,394 1,394 Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 74,4 13,9 Building 415,2 17,7 Accessories Total 489,6 211,6 Field Review Date: Date Submitted: 1/3/18 Appraisal Staff: Steven Parrish s~ Appraisal Manager: Brian Gardner b(~ Dep. Chief Appraiser: Tara Parker (),_j ) u ~ ~ FOfm SRF-RE {Rev. 9/6) Fulton BOA Meeting Page 24

25 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction X Exempt fi.j1in CDTY Tax Year(s): Property Owner: SCHUTZ CAROLYN T Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: MYSTIC DR 59 R Dwelling Characteristic Changes Year Built: 1957 Effective Age: 197 Story Height: Square Feet Living Area: 3265 Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Heating & Air: CentraUAC Garage: Attic: Condition & Desirability: GO Cost & Design Factor: Quality Grade: C+ Percent Complete: Centrai/AC GO C Public Prop.!-----Religious!-----Charitable Non-Profit Educational Exemptions & Special Assessments Conservation Use Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive Notes & Recommendations did not receive the 216 roll back value for current year. After further review, parcel had no significant changes made for the increase in value. We are recommending the 216 roll back value of $4.. Land Information Square Feet: Acres: ,638 38, Property Valuation Summary Special Asmt. Current Value Val ue Recommended Value Field Review Date: Date Submitted: -=.:::9/~1..::.9/~1..:...7 Land 21,2 211,9 Appraisal Staff: Shatara Bender ~~~~~~~~~----- Building 247,4 Accessories 188,1 Appraisal Manager: Dep. Chief Appraiser: Brian Gardner ~~~~~--~~----- Tara Parker ~~~--~r#~r Total 457,6 4, Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 25

26 Appeal FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Correction.:...:._ X Exempt Rll11JN ~IINlY Tax Year(s): Property Owner: 215,216, HELEN B LAYTON LIVINGTON TRUST Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: LL TARA TRL 59 R Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: Religious Preferrential Asm\. Effective Age: Charitable Historic Rehabilitated Story Height: 1 1 Non-Profit Transitional Square Feet Living Area: Educational Env. Sensitive Basement (Finished Area): Basement (Unfin. Area): Basement (Rec. Room): Notes & Recommendations Heating & Air: Centrai/AC Centrai/AC An acreage change was processed per plat reducing the acreage from 1.57 to.915. After making the adjustments, the new Garage: recommended value is $646,8. Changes already made for current Attic: tax year 218. Condition & Desirability: EX EX Cost & Design Factor: Quality Grade: B+ B+ Percent Complete: Land Information Square Feet: 46,43 39,857 Acres: Property Valuation Summary Field Review Date: Special Asmt. Recommended Current Value Value Value Date Submitted: 1/18/18 Land 346,5 324,8 Appraisal Staff: Shatara Bender ~ Building 322, 322, Appraisal Manager: Brian Gardner ~ Accessories Dep. Chief Appraiser: Tara Parker ~/I Total 668,5 646,8 //11) /7 {/ \_/ Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 26

27 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL CAD Administrative Agenda - Commercial COMMERCIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS LL ATLANTA TIRE GIANT INC Correct data entry error 833,8 34, -493, LL EMPIRE DEVELOPMENT LLC Land package 1,132, 1,132, AMADU DAVID & Correct improvement value ONLY 2 OF 4 UNITS IN LIVABLE CONDITION 158,1 95,3-62, BURNETTE JOHN C Improvement removed IMPROVEMENT DEMOLISHED PRIOR TO 1/17 42,3 23,7-216, LL COLO FACILITIES ATLANTA LLC Correct data entry error 2,511,2 1,96,7-55, WHITE RICHARD H Correct improvement value STRUCTURE UNSOUND; LAND VALUE ADJUSTMENT 218,7 151,2-67, GPI EAST POINT MAIN LLC Land consolidation 1,277,9 1,277,9 1 Fulton BOA Meeting Page 27

28 2/15/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 218 HT536GAFUL CAD Administrative Agenda - Commercial COMMERCIAL PROPERTIES PARCEL ID YEAR OWNER ME REASON NOTES PREVIOUS LL EDUCATION CAPITAL SOLUTIONS LLC Correct data entry error 2,666,8 1,261,3-1,45, LANDMARK PARTNERS 2 LLC Land Split LAND DIMENSION REDUCTION 72,8 72,8 2 Fulton BOA Meeting Page 28

29 -- -- ~. F;:: - -~ '= IL: -.:a ~~ fuijiii co om Tax Ytlll{s): Parcel ID Property Owner Situs Address Tax District Property Class Neighborhood Action Code Bldg./Subdivision Name Formal Appeal FULTON COUNTY BOARD OF ASSESSORS REAL PROPERTY STAFF REVIEW FORM 13..{)1- LL-15-1 Atlanta Tire Giant Inc 5858 Old National Hwy 55 C3 C89 Error Correction 11re Rrp lr Sbop Error Correction Subject property sales price was not enrolled. xxxxx Reason for Property Review Apprnlscrs Notes 11nd Recommendntlons Subject property was transferred on 9/ Both PT-61 and limited warranty deed listed the sales price as $34,. Property was vacant at time of transfer. Recommend soles price to be accepted for tax year. This is for one year only. Contact Date: Contact Number: Agent I Owner: 4-I SS Felix Usiroh ' Field Review Date: Land Building Current 273,5 56,3 Recommended 273,5 66,5 La11d Sic.e Llllrd Value Buifdi11.r! Size I Gross or Net QCr ~uare foot 65,34 $4.19 7,83 TOTAL 833,8 34, Note: I Submitted by: Date: Deputy Chief Appraiser: Osbourne Harrison ~ 1/9/218 Curtis Broden.<ii Appraisal Manager Chief Appraiser: Vincent Clark Fulton BOA Meeting Page 29

30 FULTON COUNTY BOARD OF ASSESSORS Real Property S!aff Review Form AJliDN COUNTY Tax Year(s): LAND Reason for Property Review Lead Parent Parcel: Lead Property Owner: Lend Situs Address: Tax District: Proper ty Class: Neighborhood: Action: BldgJSubdivision Name: Field Review Date: LL615 Empire Development LLC 332 empire Blvd SW 5 cs C97 Atlanta Land Dimension Change 12/21117 Land dimension change per deed processed by Field Book and GIS Mapping. Appraisers Notes and Recommendations Subject property land dimension changed per deed book page 525, sale dated 7/ 15/ 16 in the amount of S1,25,. Land increased in size from 14 acres to acres. Recommend that the Board of assessors accept the recommended value and notify Empire Development LLC. Recommended value reflects fuir market value. Parcel 1 Parent Pnrcel(s): LL615 FMV 547, 547, 1'\ew Parcel(s): LL615 1,132, La11tl Size Lam/ Value Buildi11g Sir.e I Gross SftFt/AC Per- SqFt/AC Gross I Net Leasable s 27,63 1,132, Submitted by: Ed da Silva Apprai al Manager: Vincent Clark Date: Deputy Chief Appraiser : Form RE/SRr t Rev /9/17 Curtis Broden Fulton BOA Meeting Page 3 Ch;cr Appo.,;sc, O"ight Robhosoo ~ v ~,

31 -...,_ -..-,_ r.:= L: =riil~ FUUDN COIINTY Tax Ycar(s): FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Error Correction X Reason for Property Review Parcel ldenfication: The taxpayer states that parcel valuation is not consistent Property O"'ner: Amadu David & Arnadu Linda with condition of property.. Situs Addr ess: Tax District: Property Class: Neighborhood: Action: Bldg./Subdivision Name: 57 Thurmond St N\V 5-Atlanta c C46 Data Correction Appraisers Notes and Recommendations Upon field check of subject property, it was discovered that only two units of this four unit block apartment building were in liveable condition. Recommend valuation reflect the actual income produced by two units in this four unit buildingfor tax year, as well as tax year 218. The property will be revisited for tax year 219 to update condition of property. Contact Date: 1/1/ 18 Contact Number: Agent: none Field Re \~ew Date: 1/23118 Land Building TOTAL Current 69, 89,1 15s,roo I Recommended 69, 26,3 95,3 I [ ---- ~~;~ ~ Submitted by: Dominic C. Lewis Appraisal Manager: Vincent Clark Date: 1/25/18 Deputy Chief Appraiser: Curtis Broden Chief Appraiser: rorrn fle/sil.r Hcv. 2/~ Fulton BOA Meeting Page 31

32 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Error Correction X Tax Year(s): Parcel ldenfication: Property Owner: Situs Address: Tax District: Property Class: Neighborhood: Action: BldgJSubdivision Name: 14 - I 6- I -4-8 Burnette, John C. 79 Woodrow St SW 5-Atlanta CI C64 Data Correction Reason for Property Review The taxpayer states there was no improvement on parcel asofl/.. Appraisers Notes and Recommendations Upon field check of subject property as well as aerial photgraphy reveiw from calendar year 216, it was discovered warehouse was demolished prior to January I,. Recommend parcel be valued at land plus value of paving and fencing on parcel for tax year. Also, recommend reviewing parcel for tax year 218 and subsequent years for any new consrtuction. Contact Date: 1/3/18 Contact Number: A~~: ~ilie Field Review Date: 1/4/18 Land Building TOTAL Current 189,5 23,8 42,3 I Recommended 189,5 14,2 23,7oo I Submitted by: Dominic C. Lewis OV-- Appraisal Manager: Vincent Clark Date: 1/11118 Deputy Chief Appraiser: Curtis Broden Chief Apprniscr: Dwight Robinson Fom~REJSRr Rev Fulton BOA Meeting Page 32

33 --.. _ ,_ ::......: '=...,._,. ~... 2 FUlTON COUNTY Tax Year(s): Parcel Idenfication: Property Owner: Situs Address: Tax District: Property Class: Neighborhood: Action: Bldg./Subdivision Name: FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal LL-25-8 Colo Facilities Atlanta LLC 11 White St SW 5-Atlanta c C63 Data Correction Error Correction x ---'-'--- - Reason for Property Review The taxpayer states that parcel square footage is incorrect Appraisers Notes and Recommendations Upon field check of subject property, it was discovered that County records are incorrect as to the actual square footage of the improvement. Taxpayer provided survey, as well as field inspection of the improvement verified square footage should be approxiamtely 73, sq ft. Recommended valuation accounts for this discrepancy. Contact Date: 1/25/18 Contact Number: none Agent: none Field Review Date: 1 /25/18 Land Building TOTAL Current 77,1 I 84,1 Recommended 77,1 1,253,6 1,96o,7oo I Submitted by: Dominic C. Lewis <YA- Appraisal Manager: -.[U:::J Vincent Clark Date: Deputy Chief Appraiser: 1/25/18 Curtis Broden (tj Chief Appraiser: Dwi bt Robinson Form RE/SRF Rev. 21< Fulton BOA Meeting Page 33

34 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Error Correction X fuljdhcodm Ta:t Year(s): Parcelldenfication: Property Owner: Situs Address: Tax District: Property Class: Neighborhood: Action: BldgJSubdivision Name: White, Richard H 2892 East Point St 5-Atlanta c C911 Data Correction Reason for Property Review The taxpayer states that parcel valuation is not consistent with condition of property.. Appraisers Notes and Recommendations Upon field check of subject property, it was discovered that subject parcel's improvement was in unsound condition. The square footage of the improvement was inaccurate as well. Land valuation was not uniform with surrounding parcels. The recommended valuation reflects the update in condition and square footage for the improvement, as well as the revaluation of the subjects land value to bring it in line with surrounding properties. Contact Date: 111/ 18 Contact Number: Agent: none Field Review Date: 1/23/18 Land Building TOTAL Current 159,3 59,4 218,1oo I Recommended 127,5 23,7 1s1,2oo I Submitted by: Dominic C. Lewis Appraisal Manager: --{9 Vincent Clark Date: 1/3 1/18 Deputy Chief Appmiser: Curtis Broden Chief Appraiser: FomtRE/SHI' Rev. 2/1 Fulton BOA Meeting Page 34

35 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Error Correction X AllJUH C8llflY Tax Year(s): Parcel Identification: Property Owner: Situs Address: Ta.x District: Property Class: Neighborhood: Action: BldgJSubdivision Name: GPI EAST POINT MAIN LLC 331 MAIN ST EP 5-Atlanta Cl C915 Reason for Property Review Subject is a newly created (child) parcel from the consolidation of 4 parcels. ( , , , and ). The Land Package was received after digest. Appraisers Notes and Recommendations Consolidate land and move improvement to newly created/child/subject parcel effective tax year. Retire parent parcels. Contact Date: Contact Number: Agent: 1/3 1/18 Field Review Date: 113/18 Current Recommended Land 454,3 Building TOTAL : = Submitted by: -I 823,6 1,211,9oo I Shantc DeBur;&1I_ Apprnisal Manager: Vincent Clark Date: Deputy Chief Appraiser: 1/3 1/ 18 Curtis Broden Chief Appraiser: FormREISRF Re Fulton BOA Meeting Page 35

36 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal _ Error Correction...::_ x Tax Yenr(s): Pnrcel lde.nfication: Property Owner: Situs Address: Tax District: Property Class: N cighborhood: Action: BldgJSubdivision Name: LL484 EDUCATION CAPITAL SOL 2517 DODSON DR 5-Atlanta Cl C915 Reason for Property Review Previously exempt. Current value not reflective of conditon, physical characterisitcs. Subject vacant for several years. Student Housing/Donn. Parcel split from LL45 and made taxable effective. Appraisers Notes nnd Recommendations Vacant donn and utility storage. Condition fair to poor due to prolong vacancy. Correct Property Record/Characteristics and remove previously overstated Gross Building value. Contact Date: 11/15117 Contact Number: Agent: Field Review Date:!113/17 Current Recommended Land 966,8 966,8 Building TOTAL 1,7, 2,666,soo I 294,5 l,261,3oo I Submitted by: Shantc DeBur Appraisal Manager: Vincent Clark Date: 1/26/18 Deputy Chief Appraiser: Curtis Broden Chief Appmiscr: Form RE/SR! Re. 2/4 Fulton BOA Meeting Page 36

37 -...,_ -- _... ~""IS... _ -- 1:..:....ll ~... fdddn ~DillY Tax Year(s): FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form LAND Reason for Property Review Lead Parent Parcel: Lead Property Onner: Lead Situs Address: Tax District: Property Class: Neighborhood: Action: Bldg./Subdivision Name: Field Review Date: Landmark Partners 2 LLC Fairmont Ave. 5 C-4 C44 Land Dimension Vacant Land 1112/18 This is an after-digest lana consolidation for 216 &. li Appraisers Notes and Recommendations The subject parcel (24-7) has a land dimension change to make up the total acreage of AC increasing from 2.25 AC. Moreover, subject parcel was a 216 land package completed in 216, but the process was not transferred over to and parcel (24-7) was not noticed for. Staff appraiser recommends sending out notice for. PnrcciiD PnrcntPnrccl(s): FMV S I?3,2. s 193,2. New Pnrccl(s): I 7 I $ 72,6. s 72,6. Land Size Land Value SF or acres Per SF or acre s 162,1.38 Building Size Gross or Net Leasable Submitted by: Date: Jcrmaine Tomlinson 1/ 12/1 8 J\pprnisal Manager: _V:...;i..;.; n.:..ce;;.;;n;;.;; t...:c;;.;;ia'-'r'-'k _ Deputy Chief Appmiser: Curtis Broden Chief Appraiser: Dwi ht Robinson Form REISRF L Rev. 214 Fulton BOA Meeting Page 37

38 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 18 HT536GAFUL ME Exemption Appr ovals EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS Make Exempt UNITED STATES OF AMERICA 218 Make Exempt GOVERNMENT OWNED ,7 456, LL-29-1 WELLSTAR ATLANTA MEDICAL CENTER INC Make Exempt WELLSTAR ATLANTA MEDICAL CENTER 9 14,473,4 12,295,7-2,177, LIGHT OF THE WORLD CHURCH INTERTIOL, 218 Make Exempt PLACE OF WORSHIP 9 314,5 314, SOUTHWEST BAPTIST CHURCH INC 218 Make Exempt PLACE OF WORSHIP 9 47,5 47, LL MOUNT VERNON PRESBYTERIAN SCHOOL INC Make Exempt MT VERNON PRESBYTERIAN SCHOOL 14,2,6 14,2, SECOND PONCE DE LEON BAPTIST 218 Make Exempt GREENSPACE FOR CHURCH 9 34,9 34, SECOND PONCE DE LEON BAPT CH Make Exempt GREENSPACE FOR CHURCH 27,4 27,4 1 Fulton BOA Meeting Page 38

39 2/13/218 PARCEL ID YEAR BOARD OF TAX ASSESSORS MEETING OF 22 February, 18 OWNER ME REASON NOTES ME Exemption Approvals EXEMPT PROPERTIES PREVIOUS HT536GAFUL Make Exempt SECOND PONCE DE LEON BAPT CH 218 Make Exempt GREENSPACE FOR CHURCH 9 34,9 34, SECOND PONCE DE LEON BAPTIST 218 Make Exempt GREENSPACE FOR CHURCH 9 211,1 211,1 2 Fulton BOA Meeting Page 39

40 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 United States of America Shelton PI 57 E 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: X Public Prop. Conservation Use Religious Charitable Non-Profit Educational Notes & Recommendations Preferrential Asmt. Historic Rehabilitated Transitional Env. Sensitive This parcel is a residential house which the United States government took title of through forfeiture on December 29th,, based on indictment and conviction of the previous owner. Therefore; this parcel should be exempt as public property for the tax year 218. Recommendation: Grant exemption for tax year 218 Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 84, 84, Building 372,7 372,7 Accessories Total 456,7 456,7 Field Review Date: N/A Date Submitted: 2/12118 Q_ Appraisal Staff: Gaetjens Coreus Appraisal Manager: Gaetjens Coreus G: Dep. Chief Appraiser: Chief Appraiser: A/J Dwight Robinson (lm' lt' \ Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 4

41 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: WeiiStar Atlanta Medical Center Inc LL Cleveland Ave 2Y E5 C99 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. Religious Conservation Use Preferential Asmt. X Charitable Historic Rehabilitated X Non-Profit Transitional Educational Notes & Recommendations Env. Sensitive The taxpayer submitted an exempt questionnaire in which the property owner is described as a 51(c)3, a non profit hospital. The owner described the property as their main hospital on Cleveland Ave. Georgia Code exempt All property of nonprofit hospitals used in connection with their operation when the hospitals have no stockholders, have no income or profit which is distributed to or for the benefit of any private person, and are subject to the laws of this state regulating nonprofit or charitable corporations; (B) Property exempted pursuant to this paragraph shall not include property of a nonprofit hospital held primarily for investment purposes or used for purposes unrelated to: A field inspection confirmed the use. The property should be exempt as a non profit hospital. However, there was a medical office on the hospital parcel. A split is done for and the medical office is now on an improvement only parcel to be taxed for. The newly created Improvement only parcel is on the SP agenda for the board's approval Recommendation : Grant Exempt Status for tax year Property Valuation Summary Special Sat. Recommended Current Value Value Value Field Review Date: 7/18/17 Date Submitted: 2/8/18 Land 2,317,2 2,317,2 Building 9,978,5 9,978,5 Accessories Total 12,295,7 12,295,7 Appraisal Staff: Appraisal Manager: Dep. Chief Appraiser: Chief Appraiser: Gaetjens Coreus Gaetjens Cereus Curtis Broden Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 41

42 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Light of the World Church International, Inc Willingham Dr C2 E2 C913 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 Questiohnaire for tax year 218 requesting an exemption be made on this parcel because it is a religious organization. Light of the World Church obtained ownership of this property June 3,, making them eligible for exemption for tax year 218. After performing a field inspection, it is evident that this parcel is a church and is used purely as a place of religious worship. Based on information provided and the field inspection, the recommendation to the Board is to grant the exemption 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 214,5 214,5 Building 1, 1, Accessories Total 314,5 314,5 Form SRF-RE (Rev. 9/6) Field Review Date: 2/2/18 Fulton BOA Meeting Page 42 Date Submitted: 2/5/18 Appraisal Staff: Kathryn Byrd rip Appraisal Manager: Gaetjens Coreus Ct, Dep. Chief Appraiser: Chief Appraiser: A14 Dwight Robinson ( ~ V ' '

43 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME ~CIITY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: 218 Southwest Baptist Church Inc Wellington St SW 5 E Agent I Tax Rep: Dwelling Characteristic Changes Public Prop. Conservation Use Year Built: X Religious Preferrential 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: Notes & Recommendations Southwest Baptist Church Inc. is a non-profit 51 (c )3 that was previously denied an exemption because the property was boarded up and not in use as of January 1,. Since this time, a field check was performed and the Church has made the necessary upgrades to once again be considered operational and in use. Based on information provided by the church and its current status, it is our recommendation to make the parcel exempt for tax year 218. Quality Grade: Percent Complete: Recommendation: Grant exemption status for tax year 218. Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 13,5 13,5 Building 34, 34, Accessories Field Review Date: 2/2/18 Date Submitted: 2/5/18 Appraisal Staff: Kathryn Appraisal Manager: Gaetjens Coreus l~t, Dep. Chief Appraiser: Total 47,5 47,5 Chief Appraiser: Dwight Robinson Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 43

44 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: Mount Vernon Presbyterian School Inc LL Mount Vernon Hwy 59 E6 C25 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 II Exemptions & Special Assessments Public Prop. Religious Conservation Use Preferential Asmt. X Charitable Historic Rehabilitated Non-Profit Transitional X Educational Env. Sensitive Notes & Recommendations The subject property Mount Vernon Presbyterian School is a nonprofit, 51 (C)3 seminary of learning institutions that was previously granted exemption as a school for tax year 26 on parcel LL For tax year, there was a Land Split done that retired nine parcels and two new parcels were created. The school's parcel was among the retired parcel that was deleted. The school was assigned one of the newly created parcel and it was never coded exempt for tax year. The school was in operation as of January 1, and should have entitled to exemption. We recommend the Board of assessor to continue the exempt status of Mount Vernon Presbyterian School for tax year. Recommendation : Grant Exempt Status for tax year Square Feet: Acres: Property Valuation Summary Special Sat. Recommended Current Value Value Value Land 14,2,6 14,2,6 Building Accessories Total 14,2,6 14,2,6 Field Review Date: N/A Date Submitted: 1/3/18 Appraisal Staff: Gaetjens Coreus C~ Appraisal Manager: Gaetjens Coreus Gl:_ Dep. Chief Appraiser: Curtis Broden f:>/j./j Asst Chief Appraiser: Dwight Robinson M/1 ~ Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 44

45 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME fdiciey Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: 218 Second Ponce De Leon Baptist E. Wesley Rd NE cos E2 C35 Agent/ Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferrential 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: Percent Complete: Notes & Recommendations Taxpayer submitted an Exempt Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. Second Ponce de Leon Baptist Church has owned the property since tax year 2, and up until last year, it has been an income producing commercial property. Based on this information, when the taxpayer filed for an exemption for tax year, they were denied due to its use at the beginning of. Duri ng a field inspection on October 6th,, it was observed that the improvement was demolished, and the lot was tumed into green space within the church campus. As of January 1, 218, this parcel is being used as greenspace for the church. Due to the changes that have occurred, the church falls within the guidelines of Georgia law in which an exemption should be granted. Land Information Square Feet: Acres: Recommendation: Grant exemption status for tax year 218. Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 34,9 34,9 Building Accessories Total 34,9 34,9 Form SRF-RE (Rev. 9/6) Field Review Date: 1/6/17 Fulton BOA Meeting Page 45 Date Submitted: 1/31 /18 Appraisal Staff: Kathryn Byrd (/) Appraisal Manager: Gaetjens Coreus a_ Dep. Chief Appraiser: A/J Chief Appraiser: Dwight Robinson l>l>f. v '

46 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME FIJIIc.TY Tax Year(s): 218 Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Second Ponce De Leon Baptist E. Wesley Rd NE 5 E Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferrential 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: Percent Complete: Notes & Recommendations Taxpayer submitted an Exempt Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. Second Ponce de Leon Baptist Church has owned the property since tax year 2, and up until last year, it has been an income producing commercial property. Based on this information, when the taxpayer filed for an exemption for tax year, they were denied due to its use at the beginning of. During a field inspection on October 6th,, it was observed that the improvement was demolished, and the lot was turned into green space within the church campus. As of January 1, 218, this parcel is being used as greenspace for the church. Due to the changes that have occurred, the church falls within the guidelines of Georgia law in which an exemption should be granted. Land Information Square Feet: Acres: Recommendation: Grant exemption status for tax year 218. Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 27,4 27,4 Building Accessories Total 27,4 27,4 Field Review Date: 1/6/17 Date Submitted: Appraisal Staff: Kathryn Byrd Appraisal Manager: Gaetjens Coreus Q Dep. Chief Appraiser: AO Chief Appraiser: Dwight Robinson k7#7. v \ Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 46

47 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME W.c.TY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: 218 Second Ponce De Leon Baptist E. Wesley Rd NE cos E2 C35 Subdivision Name: Agent I Tax Rep: Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferrential Asmt. Effective Age: Charitable Historic Rehabilitated Story Height: Square Feet Living Area: Non-Profit Educational Transitional 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 Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. Second Ponce de Leon Baptist Church has owned the property since tax year 2, and up until last year, it has been an income producing commercial property. Based on this information, when the taxpayer filed for an exemption for tax year, they were denied due to its use at the beginning of. During a field inspection on October 6th,, it was observed that the improvement was demolished, and the lot was turned into green space within the church campus. As of January 1, 218, this parcel is being used as green space for the church. Due to the changes that have occurred, the church falls within the guidelines of Georgia law in which an exemption should be granted. Land Information Square Feet: Acres: Recommendation: Grant exemption status for tax year 218. Property Valuation Summary Special Asmt. Current Value Value Recommended Value Field Review Date: 1/6/17 Date Submitted: 1/31/18 Land 34,9 34,9 Building Accessories Total 34,9 34,9 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 47

48 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt ME FmiiCIEY Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Second Ponce De Leon Baptist E. Wesley Rd NE 5 E Dwelling Characteristic Changes Exemptions & Special Assessments Public Prop. Conservation Use Year Built: X Religious Preferrential 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: Percent Complete: Notes & Recommendations Taxpayer submitted an Exempt Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. Second Ponce de Leon Baptist Church has owned the property since tax year 2, and up until last year, it has been an income producing commercial property. Based on this information, when the taxpayer filed for an exemption for tax year, they were denied due to its use at the beginning of. During a field inspection on October 6th,, it was observed that the improvement was demolished, and the lot was turned into green space within the church campus. As of January 1, 218, this parcel is being used as greenspace for the church. Due to the changes that have occurred, the church falls within the guidelines of Georgia law in which an exemption should be granted. Land Information Square Feet: Acres: Recommendation: Grant exemption status for tax year 218. Property Valuation Summary Special Asmt. Current Value Value Recommended Value Land 211,1 211,1 Building Accessories Total 211,1 211,1 Field Review Date: 1/6/17 Date Submitted: 1/31/18 Appraisal Staff: Appraisal Manager: Kathryn Byrd 7} Gaetjens Coreus Q_ Dep. Chief Appraiser: 4.// Chief Appraiser: Dwight Robinson (WI\ v Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 48

49 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 18 HT536GAFUL EXM Exemption Denials EXEMPT PROPERTIES PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES PREVIOUS Exemption Denial TRIUMPH THE CHURCH AND KINGDOM OF GOD IN 218 PROPERTY IS BOARDED UP, NOT IN USE ' 8 112' ZETA TAU ALPHAFRATERRITY 218 PROPERTY IS NOT USE FOR CHARITABLE PURPO 73 1,569,1 1,569, MONROE MARVA M 218 PROPERTY OWNED BY AN INDIVIDUAL 73 14, 14, 1 Fulton BOA Meeting Page 49

50 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt EXM Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 The Church and Kingdom of God in Christ Triumph Farrington Ave SE 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 Exemptions & Special Assessments Public Prop. Conservation Use X Religious Preferential Asmt. Charitable Non-Profit Educational Notes & Recommendations Historic Rehabilitated Transitional Env. Sensitive Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property owner being a religious organization. The Church and Kingdom of God in Christ Triumph contends that this property is a single family residence that acts as a multi-use auxiliary building for the church i.e.(parking, parsonage, administration, etc.). During a field inspection, the property was discovered to be boarded up, unoccupied with no electric meter, and no space for any parking usage. 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 218. Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Field Review Date: 2/2/18 Date Submitted: 2/5/18 Land 28,2 28,2 Appraisal Staff: Kathryn Byrd Building 84,6 84,6 Accessories Total 112,8 112,8 Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 5 Appraisal Manager: Gaetjens Coreus (,. Dep. Chief Appraiser: ~./J Chief Appraiser: Dwight Robinson ~ ~ V" \

51 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt EXM Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Zeta Tau Alpha Fraternity Housing Corporation Fifth St 5 C1 CB1 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: Public Prop Religious Charitable Non-Profit '-'X Educational Exemptions & Special Assessments Notes & Recommendations Conservation Use ---- Preferential Asmt Historic Rehabilitated ---- Transitional ---- Env. Sensitive Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property owner being a fraternity. The property is not a 51 (c)3 and isn't owned by a non-profit organization. Per the exemption questionnaire the property is being leased and does not appear to be used for charitable pursuit. Furthermore, the fraternity is being used exclusively by its members. Based upon this information the property does not qualify for exempt status under Georgia law. Recommendation: Deny exemption for tax year 218. Land Information Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 83,7 83,7 Building 765,4 765,4 Accessories Total 1,569,1 1,569,1 Field Review Date: 1/3/18 Date Submitted: 1/3/18 ~~~ Appraisal Staff: _K..:;a...;.th_ry.. n_b... y-'rd'--'ip """"--:::: Appraisal Manager: Gaetjens Cereus ~ Dep. Chief Appraiser: /' ~ Chief Appraiser: Dwight Robinson C<'ii f"'. Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 51

52 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt EXM Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: 218 Monroe, Marva M Peeples St 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 II Exemptions & Special Assessments Public Prop. Religious Charitable Conservation Use Preferential Asmt. Historic Rehabilitated X Non-Profit Transitional Educational Notes & Recommendations Env. Sensitive Taxpayer submitted an Exempt Property Questionnaire for tax year 218 requesting an exemption based on the property owner being a non-profit organization. The current owner on record isn't in the name of the organization, but in the name of an individual (Marva Monroe). Also, per the questionnaire, the property is not open to the public. Although the owner of this property is designated as a 51 (c)3, based on what has been provided to our office the property does not appear to be used for charitable pursuit. Based upon this information the property does not qualify for exempt status under Georgia law. Recommendation: Deny exemption for tax year 218. Square Feet: Acres: Property Valuation Summary Special Asmt. Recommended Current Value Value Value Land 22,6 22,6 Building 117,4 117,4 Accessories Total 14, 14, Field Review Date: 1/3/18 Date Submitted: 1 /3/18 Appraisal Staff: Kathryn Byrd Appraisal Manager: Gaetjens Coreus Ct. Dep. Chief Appraiser: (b A/J f 1 :..-' Chief Appraiser: Dwight Robinson. v Form SRF RE (Rev. 9/6) Fulton BOA Meeting Page 52

53 2/13/218 BOARD OF TAX ASSESSORS MEETING OF 22 February, 18 HT536GAFUL PARCEL ID YEAR APPRAISER OWNER ME REASON NOTES SP Special Properties Agenda EXEMPT PROPERTIES PREVIOUS KISER BUILDING LLC Historic approved HISTORIC PART A 73 2,492, 9 2,492, LL-31-7 WELLSTAR ATLANTA MEDICAL CENTER INC Land Split IMPROVEMENT ONLY PARCEL TO BE TAXED 73 1 Fulton BOA Meeting Page 53

54 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt SP Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Kiser Building LLC Pryor St SW 5W H3 CB6 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: II Public Prop Religious Charitable Non-Profit Educational Exemptions & Special Assessments Notes & Recommendations Conservation Use Preferential Asmt. X Historic Rehabilitated ---- Transitional Env. Sensitive Taxpayer submitted approved Part A Certification for Rehabilitated Historic Property in March of 216. Georgia code requires the value of the property be frozen at the previous year fair market value upon receipt of Part A Certification for two years. Since the subject is a newly created parcel for tax year, there was no previous year fair market value. The subject is a combination of two previously deleted parcel and for tax year 216 that had fair market value of 5, and 265,5. Both fair market value combine for tax year 216 would have to be used as the previous year fair market value for the newly created parcel. Part B certification will have to be submitted within two years. Upon submission of Part B, the frozen value shall be the greater of purchase price or the fair market value at the time of preliminary certification. Recommendation: Accept Part A Certification. Apply 216 value for Part A Historic Freeze Assessment Program for. Property Valuation Summary Special Asmt. Current Value Value Recommended Special Value Field Review Date: 2/24/17 Date Submitted: 2/13/17 Land 1,492,9 63,9 63,9 Appraisal Staff: Gaetjens Coreus Building 1,, 161,6 161,6 Appraisal Manager: Gaetjens Coreus Accessories Dep. Chief Appraiser: Total 2,492,9 765,5 765,5 Chief Appraiser: Dwight Robinson v \ Form SRF-RE (Rev. 9/6) Fulton BOA Meeting Page 54

55 FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form Appeal Correction Exempt SP Tax Year(s): Property Owner: Parcel Identification: Property Location: Tax District: Property Class: Neighborhood: Subdivision Name: Agent I Tax Rep: WeiiStar Atlanta Medical Center Inc LL-31-7 Cleveland Ave 2Y C5 C99 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 Exemptions & Special Assessments Public Prop. Religious Conservation Use Preferential Asmt. X Charitable Historic Rehabilitated X Non-Profit Transitional Educational Notes & Recommendations Env. Sensitive This parcel is a newly created improvement only parcel for tax year from a split to remove the lease medical office from the hospital which will be exempt for forward. The hospital parcel LL-29-1 is on the ME agenda for approval. The parcel is listed for and the value is system generated. It will be notice for tax year when it is approved by the board. Recommendation : Accept the value and Notice the parcel for tax year Square Feet: Acres: Property Valuation Summary Special Sat. Recommended Current Value Value Value Land Building 3,424, Accessories Total 3,424, Form SRF-RE (Rev. 9/6) Field Review Date: 7/18/17 Date Submitted: 2/9/18 Appraisal Staff: Fulton BOA Meeting Page 55 Gaetjens Cereus c Appraisal Manager: Gaetjens Cereus Cct Dep. Chief Appraiser: Curtis Broden l~/l /) Chief Appraiser: Dwight Robinson WI( v