FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, May 3, 218 12:3 PM Call to Order 18-53-1 Approval of Agenda Invocation 18-53-12 Approval of April 26, 218 Minutes Citizen Time Fulton County Development Authority 18-53-13 WP Hotel Owner LLC Section Reports 18-53-2 Field Book Changes Page 4 18-53-21 Homestead Exemption Changes Page 6 18-53-22 Exemption Approvals Page 9 18-53-23 Exemption Denials Page 12 18-53-24 Conservation Use Approvals Page 14 18-53-25 Personal Property Administrative Changes Page 17 18-53-26 Residential Administrative Changes Page 18 18-53-27 Commercial Administrative Changes Page 24 18-53-28 217 Appeal Second Reviews (Personal Property) Page 32 18-53-29 217 Appeal Withdrawals (Personal Property) Page 35 18-53-21 217 Appeals to Superior Court Page 36 Discussion Items 18-53-D1 Procedural Rules (Morris) Chief Appraiser s Report 18-53-3 Approval of 218 Real Property Values and Authorization to Mail 218 Assessment Notices
Fulton County Board of Assessors Regular Meeting Minutes April 26, 218 Member Attendance: Brandi Hunter-Lewis, Chair; Michael Fitzgerald; Edward London; and Royce Morris. Salma Ahmed was not in attendance. Staff Attendance: DeWayne Pinkney, Secretary/Deputy Chief Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden and Tara Parker, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, and Corey McDaniel, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Reginald Elder, Database Specialist. Other Attendees: Cheryl Ringer and Kimberly Alexander, Fulton County Attorney s Office; Sandy Zayac and Shelby Uribe, Fulton County Development Authority; Doug Selby and Issac Yilma, Atlanta Development Authority. Chair Brandi Hunter-Lewis called the meeting to order at 12:46 p.m. Approval of Agenda 18-426-1 Motion to approve: London, Second: Morris. The motion passed unanimously. Invocation Brandi Hunter-Lewis gave the invocation. Approval of April 5, 218 Minutes 18-426-12 Motion to approve: Morris, Second: Fitzgerald. The motion passed unanimously. Citizen Time There were no citizens present to speak at this meeting. Fulton County Development Authority 18-426-13 Pad On Harvard Residential Delaware LLC Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. Atlanta Development Authority 18-426-14 ArrowRock II Aerotropolis North LLC 18-426-15 CRP-CHI Southside Logistics Owner LLC Motion to approve both projects: Fitzgerald, Second: London. The motion passed unanimously. Section Reports Motion Second Vote 18-426-2 Field Book Changes London Morris Unanimous 18-426-21 Homestead Exemption Changes Fitzgerald London Unanimous 18-426-22 Exemption Approvals Fitzgerald London Unanimous 18-426-23 Conservation Use Approvals Fitzgerald London Unanimous 18-426-24 Special Properties Fitzgerald London Unanimous 18-426-25 Residential Administrative Changes London Morris Unanimous 18-426-26 Commercial Administrative Changes Morris Fitzgerald Unanimous 18-426-27 217 Appeal No Changes London Morris Unanimous 18-426-28 217 Appeal Value Changes Fitzgerald London Unanimous 18-426-29 217 Appeal Second Reviews w/value Freeze London Morris Unanimous 18-426-21 217 Appeal Second Reviews Morris London Unanimous 18-426-211 217 Appeals to Superior Court Fitzgerald Morris Unanimous Fulton BOA Meeting - 5-3-18 - Page 2
Discussion Items 18-426-D1 Sales Validation (Morris) Mr. Morris submitted a spreadsheet of properties that were valued at their prior year sales price without other surrounding properties being adjusted. Dwight Robinson stated that he will assign staff to review the data and report back to the board. 18-426-D2 Communication Plan Update (Fitzgerald) Dwight Robinson explained that we are now in the What To Expect phase of the plan. Newsletters, informational flyers and videos have been posted online. Postcards will be mailed next week to advise that notices will be sent in late May and that some property values are likely to increase. Also, an information sheet will be included with each notice. The final phase will be Understanding the Appeals Process. 18-426-D3 Customer Support Plan Update (Fitzgerald) Dwight Robinson reported that we have hired additional customer service staff to answer the phones. We have also acquired new software that will be used to generate service tickets. These tickets will be assigned to staff for responding to taxpayer concerns. 18-426-D4 Deactivated Parcels Update (Fitzgerald) Staff is continuing to work land packages and value parcels as a result of splits and consolidations. 18-426-D5 SmartFile Implementation Update (Fitzgerald) The Change of Address and Data Gathering services will be available within the next two weeks. Chief Appraiser Report A copy of the report outline and attachments are included with the minutes of this meeting. Executive Session Motion for executive session to discuss litigation: London, Second: Fitzgerald. The motion passed unanimously. Motion to return to regular session: London, Second: Hunter. The motion passed with Fitzgerald, Hunter-Lewis and London voting in favor. Royce Morris was not in the room to vote. Adjournment Motion to adjourn: London, Second: Fitzgerald. The meeting was adjourned at 2:3 p.m. Submitted By: S. DeWayne Pinkney, Secretary Board of Assessors Minutes April 26, 218 Page 2 of 2 Fulton BOA Meeting - 5-3-18 - Page 3
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 1 14-145-7-12-5 29 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 82,1 82,1 2 14-145-7-12-5 21 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 82,1 82,1 3 14-145-7-12-5 211 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 49,3 49,3 4 14-145-7-12-5 212 UN PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 12,8 12,8 5 14-145-7-12-5 213 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 18,8 18,8 6 14-145-7-12-5 214 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 18,8 18,8 7 14-145-7-12-5 215 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 18,8 18,8 1 Fulton BOA Meeting - 5-3-18 - Page 4
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 8 14-145-7-12-5 216 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 18,8 18,8 9 14-145-7-12-5 217 MS PSS INVESTMENTS LLC Ownership correction CORRECT OWNERSHIP PER DB 4726-648 18,8 18,8 2 Fulton BOA Meeting - 5-3-18 - Page 5
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 1 11-466-191-17-7 215 AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162,1 2 11-466-191-17-7 216 AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162,1 3 11-466-191-17-7 217 AW LIGHT BONNIE B Homestead removal MULTIPLE HOMESTEADS 162,1 162,1 4 11-19-386-41-4 217 FB WESLEY JOHN THOMAS & AMRIN BANU Continuing occupancy REINSTATE DEED CHANGE 258,9 258,9 5 12-2756-75-5-4 215 FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215,8 6 12-2756-75-5-4 216 FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215,8 7 12-2756-75-5-4 217 FB ROBERTSON JOSEPH & Homestead removal DOUBLE H/E IN COBB COUNTY 215,8 215,8 1 Fulton BOA Meeting - 5-3-18 - Page 6
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 8 14-53-6-12-5 216 FB ANDERSON CHRISTOPHER H & MELISSA S Homestead removal T/P MOVED TO S.C IN 215 138,5 138,5 9 14-53-6-12-5 217 FB ANDERSON CHRISTOPHER H & MELISSA S Homestead removal T/P MOVED TO SC IN 215 138,5 138,5 1 17-7-1-69-3 215 AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 28, 28, 11 17-7-1-69-3 216 AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 283,6 283,6 12 17-7-1-69-3 217 AW LUTRICK CELI OLIVENCIA Homestead removal MULTIPLE HOMESTEADS 283,6 283,6 13 17-95-9-8-4 217 AW BOEDECKER EMILY Continuing occupancy REMOVED IN ERROR 27,6 27,6 14 22-381-88-35-9 217 AW OTTO NICHOLAS & VICKIE R Continuing occupancy APPLIED BEFORE DEADLINE 86, 86, 2 Fulton BOA Meeting - 5-3-18 - Page 7
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID YEAR OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 15 22-4643-1127-27-8 217 AW ALFANO JAMES A JR & ELIZABETH B Continuing occupancy APPLIED BEFORE DEADLINE 3,8 3,8 3 Fulton BOA Meeting - 5-3-18 - Page 8
Fulton BOA Meeting - 5-3-18 - Page 9
Fulton BOA Meeting - 5-3-18 - Page 1
Fulton BOA Meeting - 5-3-18 - Page 11
Fulton BOA Meeting - 5-3-18 - Page 12
Fulton BOA Meeting - 5-3-18 - Page 13
Fulton BOA Meeting - 5-3-18 - Page 14
Fulton BOA Meeting - 5-3-18 - Page 15
Fulton BOA Meeting - 5-3-18 - Page 16
4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL AD2 Administrative Agenda-Personal Property PERSONAL PROPERTY PARCEL ID YEAR PROPERTY TYPE APPRAISER Freeport Denial 1 P297439 218 P56 OWNER NAME REASON NOTES BARBARA LYNN'S KITCHEN INC Does not qualify for Freeport STOCK IN TRADE OF A RETAILER PREVIOUS CURRENT CHANGE 74,22 74,22 2 P213417 218 P56 A B L TECHNIC NORTH AMERICA CORP Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 1,873,662 1,873,662 3 P2152728 218 P56 OLYMPIC STEEL INC Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 24,713 24,713 4 P218216 218 P56 DT GROUP INC Does not qualify for Freeport NOT A GEORGIA MANUFACTURER 336,969 336,969 5 P218393 218 P56 DICKS SPORTING GOODS INC Does not qualify for Freeport STOCK IN TRADE OF A RETAILER 3,583,996 3,583,996 Personal Property Value Update 6 P16798 JANE J MARSDEN ANTIQUES & 215 Adjusting roll up value to return filed 2,144,934 1,96,582-184,352 1 Fulton BOA Meeting - 5-3-18 - Page 17
5/1/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL RAD Administrative Agenda - Residential RESIDENTIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 1 7-192-87-19-8 217 1 SY THIERNO OUSMANE Improvement removed HOUSE LISTED ON 7-192-87-58-6 174,9 11,4-73,5 2 9F-231-84-135-217 24 LIMA ONE CAPITAL LLC Adjust for percent complete HOUSE IS ONLY 4% COMP 87,4 45,3-42,1 3 9F-231-84-161-6 217 3 KE REALTY VENTURES LLC Correct coding SQ FT CORRECTED FROM 2,136 TO 1,372 123,5 39, -84,5 4 9F-231-84-163-2 217 3 KE REALTY VENTURES LLC Correct improvement value ROLLBACK TO MAY 19TH NOTICE VALUE 96,2 38, -58,2 5 9F-231-84-168-1 217 3 KE REALTY VENTURES LLC Correct improvement value SQ FT CORRECTED FROM 2,136 TO1,372 125,9 39, -86,9 1 Fulton BOA Meeting - 5-3-18 - Page 18
Fulton BOA Meeting - 5-3-18 - Page 19
Fulton BOA Meeting - 5-3-18 - Page 2
Fulton BOA Meeting - 5-3-18 - Page 21
Fulton BOA Meeting - 5-3-18 - Page 22
Fulton BOA Meeting - 5-3-18 - Page 23
5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 HT536GAFUL CAD Administrative Agenda - Commercial COMMERCIAL PROPERTIES PARCEL ID YEAR APPRAISER OWNER NAME REASON NOTES PREVIOUS CURRENT CHANGE 1 6-367- LL-62-5 218 69 SRPF A/NORTH RIVER L L C Brownfield Certification NEW APPLICATION 4,253,3 4,253,3 2 17-89-9-62-9 218 69 BANK OF AMERICA NATIONAL ASSOCIATION Brownfield Certification NEW APPLICATION 2,969,8 2,969,8 3 17-9-2-88-8 218 69 DEVELOPMENT AUTHORITY OF FULTON COUNTY Brownfield Certification NEW APPLICATION 32,77, 32,77, 4 17-99-8-1-6 218 69 OMB BUCKHEAD LENDER LLC Brownfield Certification NEW APPLICATION 12,13,8 12,13,8 5 17-1-1-86-1 218 69 2965 PEACHTREE LLC Brownfield Certification NEW APPLICATION 7,232,9 7,232,9 6 17-153-8-63-9 218 69 HOWELL MILL CENTER II LP Brownfield Certification NEW APPLICATION 3,485,7 3,485,7 7 17-188-1-25-4 218 69 141 ELLSWORTH LLC Brownfield Certification NEW APPLICATION 1,125,3 1,125,3 1 Fulton BOA Meeting - 5-3-18 - Page 24
Fulton BOA Meeting - 5-3-18 - Page 25
Fulton BOA Meeting - 5-3-18 - Page 26
Fulton BOA Meeting - 5-3-18 - Page 27
Fulton BOA Meeting - 5-3-18 - Page 28
Fulton BOA Meeting - 5-3-18 - Page 29
Fulton BOA Meeting - 5-3-18 - Page 3
Fulton BOA Meeting - 5-3-18 - Page 31
4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE 217 P1353 59 217 P1362 5 217 P1373 5 217 P1411 5 217 P1418 5 217 P1423 59 217 P1437 59 2,521,956 492 ROSWELL RD ATLANTA 3342 3,558,762 2685 METROPOLITAN PKY SW ATLANTA 3315 3,383,38 333 PIEDMONT RD ATLANTA 335 2,561,437 1715 HOWELL MILL RD NW ATLANTA 3318 3,895,326 17 MONROE DR NE ATLANTA 3324 1,742,755 8331 ROSWELL RD SANDY SPRINGS 335 3,36,972 29 DUNWOODY CLUB DR SANDY SPRINGS 335 2,43,945 3,279,898 3,145,36 2,415,891 3,656,269 1,654,859 3,72,99-118,11-278,864-238,2-145,546-239,57-87,896-234,63 1 Fulton BOA Meeting - 5-3-18 - Page 32
4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE 1 2 3 4 217 P146 5 217 P5197743 1 217 P552481 59 217 P5621791 45 217 P562184 55 217 P5621821 1 217 P587589 45 455 JONESBORO RD UNION CITY 3291 2,627,638 2,473,787 1246 CRABAPPLE RD ALP 3,961,27 3,674,19 227 SANDY SPRINGS PL ATLANTA 3328 3,92,173 3,625,227 2,955,641 2,732,769 23 HOLCOMB BRIDGE RD SUITE 2 ROSWELL 376 655 OLD NATIONAL HWY ATLANTA 3349 2,832,925 2,646,31 1287 HIGHWAY 9 ALPHARETTA 34 3,595,2 3,348,23 2,14,177 2,32,249 9 MARIETTA HWY ROS -153,851-287,8-294,946-222,872-186,624-246,997-17,928 2 Fulton BOA Meeting - 5-3-18 - Page 33
4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 SRV Appeal Second Reviews PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE 5 6 7 8 9 217 P5876331 57 217 P61537 57 217 P6161976 45 217 P211192 5 217 P2171789 5 3,16,39 8465 HOLCOMB BRIDGE RD ALPHARETTA 322 11877 DOUGLAS RD ALPHARETTA 35 57 EAST CROSSVILLE RD ROS 3425 CASCADE RD ATLANTA 3311 2452 MOROSGO WAY ATLANTA 3324 2,59,831 2,856,46 2,818,316 6,83,39 2,869,65 1,947, 2,656,129 2,619,746 5,434,168-236,74-112,831-199,917-198,57-649,141 3 Fulton BOA Meeting - 5-3-18 - Page 34
4/3/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 WD Appeal Withdrawn PERSONAL PROPERTY HT531GAFOR TAXYR LEGAL PROPERTY TYPE APPR DISTRICT NAME DESC REASON FOR CHANGE STAFF RECOMMENDATION NOTICE VALUE CURRENT CHANGE 1 217 MV V2173737 CREMERING SUSAN CREMERING 3 ARPEGE WAY NW ATLANTA 3327 119 23,7 16, -7,7 P5 5 Vehicle value adjustment 1 Fulton BOA Meeting - 5-3-18 - Page 35
5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 AS2 Appeal Hearing Officer to Superior Court COMMERCIAL PROPERTIES HT531GAFOR 1 217 14-19-11-63-5 KROG STREET APARTMENTS LLC 44 KROG ST NE ATL LUC CODE: 2X NBHD CA4 APPRS: 998 District 5T APPL REASON: STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 2,2,6 CURRENT 54,728,3 CHANGE 56,73,9 56,73,9 56,73,9 2 217 17-15-5-38-7 MARTIN ROHRIG PHASE 1 LLC 914 HOWELL MILL RD NW ATL LUC CODE: 374 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 625,85 CURRENT 1,, CHANGE 1,625,85 1,625,85 1,625,85 3 217 17-15-5-49-4 TAMA III LLC 93 HOWELL MILL RD NW UNIT PM ATL LUC CODE: 338 NBHD C45 APPRS: 69 District 5T APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 5,352,3 CURRENT CHANGE 5,352,3 5,352,3 5,352,3 4 217 17-15-9-14-4 171 WB LLC 171 HOWELL MILL RD NW ATL LUC CODE: 374 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 1,49,5 CURRENT 1,633,3 CHANGE 2,682,8 2,682,8 2,682,8 5 217 17-151-5-2-2 CARTEL PROPERTIES II LLC 1465 HOWELL MILL RD NW ATL LUC CODE: 393 NBHD C45 APPRS: 69 District 5L APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 1,611,3 CURRENT 767,8 CHANGE 2,379,1 2,379,1 2,379,1 6 217 17-187- LL-62- NINE TWENTY SIX ASSOCIATES L P 926 CHATTAHOOCHEE AVE NW ATL LAND LUC CODE: 398 NBHD C44 IMP APPRS: 69 District 5K Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,19,7 CURRENT 1,195,1 CHANGE 2,34,8 2,34,8 2,34,8 7 217 17-188-1-16-3 JMDH REAL ESTATE OF ATLANTA 1455 ELLSWORTH IND DR NW ATL LAND LUC CODE: 433 NBHD C44 IMP APPRS: 69 District 5 Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,935,9 CURRENT 2,853,4 CHANGE 4,789,3 4,789,3 4,789,3 Fulton BOA Meeting 1-5-3-18 - Page 36
5/2/218 BOARD OF TAX ASSESSORS MEETING OF 3 May, 218 AS2 Appeal Hearing Officer to Superior Court COMMERCIAL PROPERTIES HT531GAFOR 8 217 17-188-1-21-3 NONPROFIT TECHNOLOGY RESOURCE INSTITUTE 151 HUBER ST NW ATL LAND LUC CODE: 398 NBHD C44 IMP APPRS: 69 District 5 Total APPL REASON: Value and Uniformity STAFF RECOM: No change in value NOTICE VALUE 1,388,3 CURRENT 811,6 CHANGE 2,199,9 2,199,9 2,199,9 9 217 17-188-1-23-9 LANDMARK PARTNERS 2 LLC 1455 FAIRMONT AVE NW ATL LUC CODE: 398 NBHD C44 APPRS: 69 District 5T APPL REASON: Value and Uniformity STAFF RECOM: No change in value LAND IMP Total NOTICE VALUE 3,75, CURRENT 6,4 CHANGE 3,756,4 3,756,4 3,756,4 Fulton BOA Meeting 2-5-3-18 - Page 37