FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda March 5, 2020 12:30 PM Call to Order Roll Call 20-0305-100 – Approval of Agenda Invocation 20-0305-101 – Approval of February 20, 2020 Minutes Citizen Time Section Reports 20-0305-200 – Homestead Exemption Changes Page 4 20-0305-201 – Exemption Approvals Page 9 20-0305-202 – Exemption Denials Page 14 20-0305-203 – Conservation Use Breach Page 16 20-0305-204 – Personal Property Administrative Changes Page 19 20-0305-205 – Personal Property Releases Page 22 20-0305-206 – Residential Administrative Changes Page 23 20-0305-207 – Commercial Administrative Changes Page 52 20-0305-208 – 2018 Appeal No Changes Page 58 20-0305-209 – 2019 Appeal No Changes Page 60 20-0305-210 – 2019 Appeal Second Reviews Page 61 20-0305-211 – 2019 Appeal Withdrawals Page 63 20-0305-212 – 2019 Appeal Value Changes (Personal Property) Page 65 20-0305-213 – 2019 Appeal Withdrawals (Personal Property) Page 66 Chief Appraiser’s Report @ FULTON COUNTY
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FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda
March 5, 2020 12:30 PM
Call to Order Roll Call 20-0305-100 – Approval of Agenda Invocation 20-0305-101 – Approval of February 20, 2020 Minutes Citizen Time Section Reports 20-0305-200 – Homestead Exemption Changes Page 4 20-0305-201 – Exemption Approvals Page 9 20-0305-202 – Exemption Denials Page 14 20-0305-203 – Conservation Use Breach Page 16 20-0305-204 – Personal Property Administrative Changes Page 19 20-0305-205 – Personal Property Releases Page 22 20-0305-206 – Residential Administrative Changes Page 23 20-0305-207 – Commercial Administrative Changes Page 52 20-0305-208 – 2018 Appeal No Changes Page 58 20-0305-209 – 2019 Appeal No Changes Page 60 20-0305-210 – 2019 Appeal Second Reviews Page 61 20-0305-211 – 2019 Appeal Withdrawals Page 63 20-0305-212 – 2019 Appeal Value Changes (Personal Property) Page 65 20-0305-213 – 2019 Appeal Withdrawals (Personal Property) Page 66 Chief Appraiser’s Report
@ FULTON COUNTY
Fulton County Board of Assessors Regular Meeting Minutes – February 20, 2020
Board Member Attendance: Salma Ahmed, Chair; Michael Fitzgerald, Vice-Chair; Lisa Aman, Edward London and Pamela Smith.
Staff Attendance: DeWayne Pinkney, Deputy Chief Appraiser/Secretary; Dwight Robinson, Chief Appraiser; Curtis Broden, Tara Parker and Kevin Whitman, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus and Brian Gardner, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Executive Assistant; Hasell Brown, Network Specialist; Cheryl Ringer & Detriss Thomas, Fulton County Attorney’s Office.
Presenters: Lauren Woodyard, Development Authority of Fulton County.
Salma Ahmed called the meeting to order at 12:39 p.m.
20-0220-100 – Approval of Agenda – Motion to approve with add-on and correction: Fitzgerald, Second:London. The motion passed unanimously.
Invocation – Edward London gave the invocation.
20-0220-101 - Approval of February 6, 2020 Minutes – Motion to approve: Aman, Second: London. Themotion passed unanimously.
Citizen Time – There were no speaker cards submitted.
Development Authority of Fulton County 20-0220-102 – Avalon Hotel Associates LLC – 1st Amendment – GPIF Hotel at Avalon Owner LLC – Motionto approve: Fitzgerald, Second: London. The motion passed unanimously.
Section Reports Motion Second Vote 20-0220-200 – Field Book Changes Aman London Unanimous 20-0220-201 – Homestead Exemption Changes Fitzgerald Aman Unanimous 20-0220-202 – Exemption Approvals London Aman Unanimous 20-0220-203 – Personal Property Administrative Changes Aman London Unanimous 20-0220-204 – Personal Property Releases London Aman Unanimous 20-0220-205 – Residential Administrative Changes Aman London Unanimous 20-0220-206 – Commercial Administrative Changes London Aman Unanimous 20-0220-207 – 2018 Appeal Value Changes Fitzgerald London Unanimous 20-0220-208 – 2019 Appeal No Changes Fitzgerald London Unanimous 20-0220-209 – 2019 Appeal Second Reviews w/Value Freeze London Aman Unanimous 20-0220-210 – 2019 Appeal Second Reviews London Aman Unanimous 20-0220-211 – 2019 Appeal Withdrawals Fitzgerald London Unanimous 20-0220-212 – 2019 Appeal 299c Value Rolls Fitzgerald London Unanimous 20-0220-213 – 2019 Appeal No Changes (Personal Property) London Fitzgerald Unanimous 20-0220-214 – 2019 Appeal Value Changes (Personal Property) Fitzgerald London Unanimous 20-0220-215 – 2019 Appeal Withdrawals (Personal Property) Aman London Unanimous
Add-Ons 1. Development Authority of Fulton County – 14-0052-0010-012-1 – 2019 – Value adjustment to $2,473,300.Motion to approve: Smith, Second: Aman. The motion passed unanimously.
Fulton BOA Meeting - 03-02-20 - Page 2
Board of Assessors Minutes – February 20, 2020 Page 2 of 2
Corrections 1. Flip III LLC – P20110001273 – 2019 – Value adjustment from $227,062 to 0. (Page24, #19)2. Tuff Parking LLC – 14-0080-0003-049-8 – 2019 – Correct value is $7,442,700. (Page 54, #1)
Chief Appraiser’s Report – A copy of the report is included with the minutes of this meeting.
Discussion Items: 20-0220-D001 – Digest Review Project Plan – Project plans for 2020 real property revaluation were distributed.
20-0220-D002 – Development Authority Questionnaire – Michael Fitzgerald distributed a project overview andfinancial summary from a previous Fulton County Development Authority MOA, and suggested that it be usedas a guideline for all Development Authorities to use when submitting projects. The Board will request that thistemplate be used in order to make all presentations uniform.
20-0220-D003 – Project Update: Vacant Lots – Dwight Robinson stated a report will be given after the 2020revaluation is completed.
Executive Session Edward London made a motion seconded by Michael Fitzgerald to have an executive session to discuss pending litigation. The motion passed unanimously.
Edward London made a motion seconded by Lisa Aman to end executive session and resume the regular meeting. The motion passed unanimously.
Adjournment: Motion to adjourn: London, Second: Fitzgerald. The motion passed unanimously and the meeting was adjourned at 2:27 p.m.
Submitted by:
S. DeWayne Pinkney, Secretary
Fulton BOA Meeting - 03-02-20 - Page 3
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
05 March, 202003/02/2020 HT536GAFUL
1
HOMESTEAD DIVISION
07 -1802-0120-044-6
09F-0500-0036-411-7
12 -2281-0541-093-2
12 -2281-0541-093-2
12 -2281-0541-093-2
14 -0006-0002-034-2
14 -0006-0002-034-2
Correct coding
Continuing occupancy
Homestead removal
Homestead removal
Homestead removal
Continuing occupancy
Continuing occupancy
REID SHEDRICK & LUESTER
JACKSON DANTAVIOUS D
JIMENEZ STEVEN A &
JIMENEZ STEVEN A &
JIMENEZ STEVEN A &
MC LEROY MATTHEW
MC LEROY MATTHEW
ADD CORRECT EXEMPTION CODE
ADDING VETERAN CODE
VEHICLES IN COBB CO.
VEHICLES IN COBB CO.
VEHICLES IN COBB CO.
REINSTATEMENT
REINSTATEMENT
1
2
3
4
5
6
7
118,800
287,800
128,200
159,500
163,400
15,000
15,600
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2017
2018
2019
2017
2018
118,800
287,800
128,200
159,500
163,400
15,000
15,600
CURRENT
FB
AW
FB
FB
FB
AW
AW
APPRAISER
Fulton BOA Meeting - 03-02-20 - Page 4
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
05 March, 202003/02/2020 HT536GAFUL
2
HOMESTEAD DIVISION
14 -0006-0002-034-2
14 -0048-0007-001-6
14 -0086-0006-118-2
14 -0086-0006-118-2
14 -0086-0006-118-2
14 -0105-0008-007-2
14 -0105-0008-007-2
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Continuing occupancy
Homestead removal
Homestead removal
MC LEROY MATTHEW
BRYANT ROBERT PARK &
SMITH ZENNETTA LORINE
SMITH ZENNETTA LORINE
SMITH ZENNETTA LORINE
BLALOCK JOHNNY M
BLALOCK JOHNNY M
REINSTATEMENT
APPLIED BEFORE DEADLINE
REINSTATEMENT
REINSTATEMENT
REINSTATEMENT
SPOUSE HAS EXEMPTIONS IN DEKALB
SPOUSE HAS EXEMPTIONS IN DEKALB
8
9
10
11
12
13
14
67,600
676,400
25,000
81,500
113,800
29,800
114,600
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2017
2018
2019
2017
2018
67,600
676,400
25,000
81,500
113,800
29,800
114,600
CURRENT
AW
AW
AW
AW
AW
AW
AW
Fulton BOA Meeting - 03-02-20 - Page 5
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
05 March, 202003/02/2020 HT536GAFUL
3
HOMESTEAD DIVISION
14 -0105-0008-007-2
14 -0137-0004-105-0
14 -0141-0011-029-7
14 -0149-0001-032-5
14 -0151-0009-010-8
14 -0162-0017-041-0
14 -0162-0017-041-0
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
BLALOCK JOHNNY M
GRIER MAE FRANCES ET AL
WHATLEY LUCY
BILLINGS JOYCE R MRS
BOSTIC MARY L
WILLIS SUBRENIA
WILLIS SUBRENIA
SPOUSE HAS EXEMPTIONS IN DEKALB
DOES NOT OCCUPY PROPERTY
T/P DECEASED IN 2009
DECEASED IN 2017
DECEASED IN 2017
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
15
16
17
18
19
20
21
117,300
86,900
101,600
154,200
45,400
238,500
248,100
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2019
2019
2019
2017
2018
117,300
86,900
101,600
154,200
45,400
238,500
248,100
CURRENT
AW
AW
FB
FB
FB
FB
FB
Fulton BOA Meeting - 03-02-20 - Page 6
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
05 March, 202003/02/2020 HT536GAFUL
4
HOMESTEAD DIVISION
14 -0162-0017-041-0
14 -0162-0018-016-1
14 -0162-0018-016-1
14 -0162-0018-016-1
14 -0162-0018-057-5
14 -0162-0018-057-5
14 -0162-0018-057-5
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
Homestead removal
WILLIS SUBRENIA
WILLIS REX & SUBRENIA
WILLIS REX & SUBRENIA
WILLIS REX & SUBRENIA
WILLIS SABRINA
WILLIS SABRINA
WILLIS SABRINA
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
HOMESTEAD ON 3 PROPERTIES
22
23
24
25
26
27
28
254,000
192,900
200,500
205,300
199,000
207,000
211,900
0
0
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2017
2018
2019
2017
2018
2019
254,000
192,900
200,500
205,300
199,000
207,000
211,900
CURRENT
FB
FB
FB
FB
FB
FB
FB
Fulton BOA Meeting - 03-02-20 - Page 7
BOARD OF TAX ASSESSORS MEETING OF
HEC Homestead Exemption Changes
05 March, 202003/02/2020 HT536GAFUL
5
HOMESTEAD DIVISION
14 -0170-0002-019-3
14 -0189-0002-040-8
17 -0257- LL-044-3
22 -3520-1233-100-4
22 -4960-1123-315-6
Homestead removal
Homestead removal
Continuing occupancy
Homestead removal
Homestead removal
TOLEN ALLENE
WARDLAW BEVERLY
AGOLLI FAMILY TRUST THE
GOODWIN WILLIAM M & BARBARA
LEONARD RICHELLE
DECEASED IN 2009
DECEASED IN 2015
REINSTATEMENT
DECEASED IN 2017
DOES NOT OCCUPY PROPERTY
29
30
31
32
33
79,600
86,500
264,400
311,000
448,200
0
0
0
0
0
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2019
2019
2019
79,600
86,500
264,400
311,000
448,200
CURRENT
FB
FB
AW
FB
FB
Fulton BOA Meeting - 03-02-20 - Page 8
Fulton BOA Meeting - 03-02-20 - Page 9
02/28/2020 BOARD OF TAX ASSESSORS MEETING OF 05 March, 20
1
2
3
4
5
ME Ex emption Approv als
EXEMPT PROPERTIES
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
06 -0338- LL-011-8 DUNWOODY CONGREGATI ON OF JEHOVAHS 2020 Make Exempt
PLACE OF RELIGIOUS WORSHIP
042
14 -0084-0004-066-7 STATE OF GEORGIA 2014 Make Exempt
073
14 - 0084-0004-066-7 STATE OF GEORGIA 2015 Make Exempt
2015 MAKE EXEMPT
073
14 - 0084 - 0004-066-7 STATE OF GEORGIA 2016 Make Exempt
2016 MAKE EXEMPT
073
22 -5090-0896-034-0 KINGS RIDGE CHRISTIAN SCHOOL INC 2020 Make Exempt
SCHOOL ATHLETIC FIELD
042
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
787,900 787,900
0
293,800 293,800
0
293,800 293,800
0
262,100 262,100
0
331,400 463,900 132,500
Fulton BOA Meeting - 03-02-20 - Page 10
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
flDINCllffY Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent/ Tax Rep:
Appeal
2020
Dunwoody Congregation of Jehovah's Witness
06 0338 LL01 18
2300 Dunwoody Club Dr, Sandy Springs
C59
E2
C207
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet: 57,600 57,600
Acres: 1.3223 1.3223
Property Valuation Summary
Recommended Current Value Special Sat. Value Value
Land 595,000 0 595,000
Building 192,900 0 192,900
Accessories 0 0 0
Total 787,900 0 787,900
Fo,m SRF-RE (Rev. 09/06)
Correction Exempt ME
Exemptions & Special Assessments
Public Prop. Conservation Use
X Religious Preferential Asmt.
Charitable Historic Rehabilitated
X Non-Profit Transit ional
Educational Env. Sensitive
Other:
Notes & Reco mmendations
The taxpayer submitted an exempt questionnaire for tax year 2020 describing the property as a place of religious worship, a 501(c)3, and a non profit organization. Prior to acquiring the property in April 2019, the current owner leased the sanctuary for several years and held weekly worship services. Reportedly, a 9-week renovation project will be completed April 2020. A field check was completed.
Recommendation : Grant Exempt Status for tax year 2020
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
faJlllalTY Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent/ Tax Rep:
Appeal
2014- 201 5
STATE OF GEORGIA
14 008400040667
0 M L KING JR DR
osz E1
CB06
Dwelling Characteristic Changes
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 0.2507
Property Valuation Summary
Special Asmt.
To:
To:
0.2507
Current Value Value Recommended Value
Land 293,800 0 293,800
Building 0 0 0
Accessories 0 0 0
Total 293,800 0 293,800
Form SRF-RE (Rev. 09/06)
Correction Exempt ME -----
Exemptions & Special Assessments
.._ ____ Public Prop. ____ Conservation Use
1------Religious ____ Preferrential Asmt.
1------Charitable ____ Historic Rehabilitated
1--------Non-Profit ____ Transitional
1--------Educational ____ Env. Sensitive
Other: Exem t Government Entit
Notes & Recommendations
The subject parcel has been previously coded as public utility, and it was centrally assessed. The ownership on record has since corrected to reflect the state of Georgia being the owner. Our recommendation is to correct the land use code from public utility to vacant exempt land since it is owned by the state of Georgia and recommend exemption as public property.
Recommendation: Approve exemption request for 2014 and 2015
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
FDIICIIITY Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent/ Tax Rep:
Appeal
2016
ST ATE OF GEORGIA
14 008400040667
0 M L KING JR DR
052
E1
CB06
Dwelling Characteristic Changes
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 0.2507
Property Valuation Summary
Special Asmt.
To:
To:
0.2507
Current Value Value Recommended Value
Land 262,100 0 262,100
Building 0 0 0
Accessories 0 0 0
Total 262,100 0 262,100
Form SRF-RE (Rev. 09/06)
Correction Exempt ME -----
Exemptions & Special Assessments
1------Public Prop. ____ Conservation Use
1--____ Religious ____ Preferrential Asmt.
1--____ Charitable ____ Historic Rehabilitated
1------Non-Profit ____ Transitional
I--____ Educational ____ Env. Sensitive
Other: Exem t Government Entit
Notes & Recommendations
The subject parcel has been previously coded as public utility, and it was centrally assessed. The ownership on record has since corrected to reflect the state of Georgia being the owner. Our recommendation is to correct the land use code from public utility to vacant exempt land since it is owned by the state of Georgia and recommend exemption as public property.
Recommendation: Approve exemption request for 2016.
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
fllTllmlffl Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent / Tax Rep:
Appeal
2020
Kings Ridge Christian School Inc.
22-5090-0896-034-0
13695 Cogburn Rd ., Alpharetta
10
E6
C101
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Alr:
Garage:
Attic:
Condition & Desirability:
Cost & Design Fac tor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet: 89,734 89,734
Acres: 2.06 2.06
Property Valuation Summary
Recommended Current Value Special Sat. Value Value
Land 370,600 0 370,600
Building 0 0 0
Accessories 0 0 0
Total 370,600 0 370,600
Form SRF-RE (Rev. 09/06)
Correction Exempt ME
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
X Educational Env. Sensitive
Other:
Notes & Recommendations
King's Ridge Christian School submitted an exempt questionnaire for tax year 2020 describing itself as a private school open to the public. The subject parcel was previously residential land with an old mid-century home which has since been removed. Currently, the vacant land parcel along with a portion of the adjacent school property is used as the athletic field for Kings Ridge Christian School. A field check was completed and the subject has been reassigned to a Commercial neighborhood. The recommendation is for the Board to grant exemption for tax year 2020 as per O.C.GA 48-5-1 guidelines as it relates to educational institutions.
Recommendation : Grant Exemption from Taxation for tax year 2020.
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
fDlllllffY Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent / Tax Rep:
Appeal
2020
CSDCPC Ethos LLC
14-0102-0009-098-3
2295 Springdale Circle, SW, Atlanta
05
C3
C908
Dwelling Characteristic Changes
From: To:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfin. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From: To:
Square Feet: 257,440 257,440
Acres: 5.91 5.91
Property Valuation Summary
Recommended Current Value Special Sat. Value Value
Land 1,704,700 0 1,704,700
Building 634,200 0 634,200
Accessories 0 0 0
Total 2,338,900 0 2,338,900
Form SRF-RE (Rev. 09/06)
Correction Exempt EXM -----
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
X Charitable Historic Rehabilitated
Non-Profit Transitional
X Educational Env. Sensitive
Other:
Notes & Recommendations
The owner submitted an Exempt Questionnaire for tax year 2020 as an educational institution. The subject parcel was acquired in March 2019. The owner does not occupy the property nor is the owner a 501c3. The owner reported itself as landlord and Ethos Classical Charter School as tenant. The owner submits that ii is a 501 c4 non-profit organization, As per guidelines set forth in O.C.G.A. 48-5-41, qualifications for exemption have not been met.
Recommendation: Deny Exemption from Taxation for Tax Year
02/28/2020 BOARD OF TAX ASSESSORS MEETING OF 05 March , 20
1
2
CVB CUVA Breach
EXEMPT PROPERTIES
PARCEL ID YEAR
APPRAISER
OWNER NAME REASON NOTES
22 -5200-0538-060-6 PIERCE MATTHEW & WILLIAM 2020 Remove CUVA
OWNER DIED IN 201 9 073
22 - 5200 - 0538- 061-4 PIERCE MATTHEW & WILLIAM 2020 Remove CUVA
2020 CUVA BREACH, OWNER DIED IN 2019 073
1
HT536GAFUL
PREVIOUS CURRENT
CHANGE
31,902 11,902
- 20,000
13,181 5,281
-7,900
Fulton BOA Meeting - 03-02-20 - Page 17
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent / Tax Rep:
Appeal
2020
Pierce Matthew & William
22 -5200-0538-060-6
0 Thompson Rd
56
R5
24365
Dwelllng Characterist ic Changes
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfln. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land Information
From:
Square Feet:
Acres: 12.257
Property Valuation Summary
Current FMV Recommended Special Asmt. Value FMVValue Value
Land 1,088,000 1,088,000 11,902
Building 20,000 20,000 20,000
Accessories 0 0 0
Total 1,108,000 1,108,000 31,902
Form SRF·RE (Rev. 09/06)
Correction Exempt CVB -----
Exemptions & Special Assessments
To: Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted a request to breach the covenant as of January 1, 2020 without penalty as a result of the death of the owner. The property was previously owned by Joel H Davis. He passed on January 24 of 2019.The property has since transferred to his nephews Pierce and William for tax year 2020. The property has been in a covenant that began on January 1, 2015. With the death of Mr. Davis, the covenant is breached without penalties as of January 1, 2020 per O.C.G.A. 48-5-7.4
Recommendation: Breach and Remove CUVA for tax year 2020 with no penalties
To:
12.257
Field Review Date: n/a
Recommended Sp Asmt Value Date Submitted: 02/28/20
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent / Tax Rep:
Appeal
2020
Pierce Matthew & W illiam
22 -5200-0538-061-4
0 Thompson Rd
56
R4
24365
Dwelling Characteristic Changes
From:
Year Built:
Effective Age:
Story Height:
Square Feet Living Area:
Basement (Finished Area):
Basement (Unfln. Area):
Basement (Rec. Room):
Heating & Air:
Garage:
Attic:
Condition & Desirability:
Cost & Design Factor:
Quality Grade:
Percent Complete:
Other:
Land information
From:
Square Feet:
Acres: 5.669
Property Valuation Summary
Current FMV Recommended Special Asmt. Value FMVValue Value
Land 503,200 503,200 5,281
Building 7,900 7,900 7,900
Accessories 0 0 0
Total 511 ,100 511 ,100 13,181
Form SRF-RE {Rev. 09/06)
Correction Exempt CVB
I Exemptions & Special Assessments
To: Public Prop. X Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Taxpayer submitted a request to breach the covenant as of January 1, 2020 without penalty as a result of the death of the owner. The property was previously owned by Joel H Davis. He passed on January 24 of 2019.The property has since transferred to his nephews Pierce and William for tax year 2020. The property has been in a covenant that began on January 1, 2015. With the death of Mr. Davis, the covenant is breached without penalties as of January 1, 2020 per O.C.G.A. 48-5-7.4
Recommendation: Breach and Remove CUVA for tax year 2020 with no penalties
To:
5.669
Field Review Date: n/a
Recommended Sp Asmt Value Date Submitted: 02/28/20
GEORGIA PACIFIC LLCReceived additional documentation REMOVE DEV AUTHORITY FROM THIS ACCOUNT
1
2
3
4
5
6
7
376,537
360,913
16,275,032
7,615
176,231
1,119,842
159,654
0
0
4,878,031
1,636
55,362
966,327
8,341
Tax District Correction
Personal Property Value Update
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2019
2018
2018
2019
2019
376,537
360,913
11,397,001
5,979
120,869
153,515
151,313
CURRENT
P
PROPERTY TYPE
BUSNES
BUSNES
BUSNES
LEASED
LEASED
LEASED
BUSNES
P56
P16
P16
P21
P21
P21
P65
APPRAISER
Fulton BOA Meeting - 03-02-20 - Page 19
BOARD OF TAX ASSESSORS MEETING OF
AD2 Administrative Agenda-Personal Property
05 March, 202002/27/2020 HT536GAFUL
2
PERSONAL PROPERTY
P20120003083
P20120003229
P20160002531
P20160002539
P20190002418
P20190002418
P20190002418
Adjusting roll up value to return filed
Adjusting roll up value to return filed
Adjusting roll up value to return filed
Adjusting roll up value to return filed
Personal property return filed late
Personal property return filed late
Personal property return filed late
CIT FINANCE LLC
CIT FINANCE LLC
CIT BANK NA
CIT BANK NA
JT COMMUNICATIONS LLC
JT COMMUNICATIONS LLC
JT COMMUNICATIONS LLC
8
9
10
11
12
13
14
831,689
324,890
4,570,992
2,210,000
425,241
401,658
416,512
5,244
23,182
16,342
6,891
425,241
401,658
416,512
Personal Property Value Update
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2019
2019
2015
2016
2017
826,445
301,708
4,554,650
2,203,109
0
0
0
CURRENT
P
P
P
PROPERTY TYPE
LEASED
LEASED
LEASED
LEASED
BUSNES
BUSNES
BUSNES
P21
P21
P21
P21
P31
P31
P31
Fulton BOA Meeting - 03-02-20 - Page 20
BOARD OF TAX ASSESSORS MEETING OF
AD2 Administrative Agenda-Personal Property
05 March, 202002/27/2020 HT536GAFUL
3
PERSONAL PROPERTY
P20190002418
P20190002418
P20200000258
P20200000258
Personal property return filed late
Personal property return filed late
Personal property return filed late
Personal property return filed late
JT COMMUNICATIONS LLC
JT COMMUNICATIONS LLC
MASTER WEAVE INC
MASTER WEAVE INC
15
16
17
18
385,204
373,334
92,829
825,088
385,204
373,334
92,829
825,088
Personal Property Value Update
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2018
2019
2018
2019
0
0
0
0
CURRENT
P
P
P
P
PROPERTY TYPE
BUSNES
BUSNES
BUSNES
BUSNES
P31
P31
P65
P65
Fulton BOA Meeting - 03-02-20 - Page 21
BOARD OF TAX ASSESSORS MEETING OF
PRL Personal Property Releases
05 March, 202002/27/2020 HT536GAFUL
1
PERSONAL PROPERTY
P20070003567
P20110002207
P20140001497
P20170000148
Business closed prior to January 1
No taxable assets on Jan 1
Business closed prior to January 1
No taxable assets on Jan 1
MEDICAT LLC
MITEL LEASING INC
FRANKLIN FARMS EAST INC
MITEL LEASING INC
1
2
3
4
0
0
0
0
-73,737
-3,099
-24,700
-7,474
Personal Property Value Update
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2018
2019
2018
73,737
3,099
24,700
7,474
CURRENTPROPERTY TYPE
BUSNES
LEASED
BUSNES
LEASED
P65
P21
P48
P21
APPRAISER
Fulton BOA Meeting - 03-02-20 - Page 22
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
1
RESIDENTIAL PROPERTIES
11 -0272-0117-056-0
12 -1380-0046-012-4
12 -1420-0121-066-0
12 -1570-0243-048-9
12 -1570-0243-048-9
12 -1845-0400-094-1
12 -2400-0611-115-4
Correct improvement value
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
REYNOLDS ELLEN KURLAND &
ROSS SARA
SCHLACHTER LAWRENCE & TERI
BENSON HAROLD A JR
HAROLD A BENSON JR REVOCABLE TRUST THE
LAKE PARC COMMUNITY ASSOC INC
ROSWELL MANOR HOMEOWNERS ASSOCIATION
AGREED UPON VALUE NOT READ IN AT BOE
HOUSE WAS DEMOLISHED PER FC
FIELD CHECK HOUSE/REMOVED C&D
REMEASURED HOUSE/SQFT DECREASED
REMEASURED HSE/SQFT DECREASED
PARCEL IS A HOA PROPERTY
HOA COMMON AREA
1
2
3
4
5
6
7
285,000
60,200
1,849,500
572,700
759,400
100
100
-67,200
-7,600
-731,100
-62,800
-114,800
-642,500
-24,300
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2019
2017
2018
2019
2017
352,200
67,800
2,580,600
635,500
874,200
642,600
24,400
CURRENT
625
122
122
122
122
122
024
APPRAISER
Fulton BOA Meeting - 03-02-20 - Page 23
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
2
RESIDENTIAL PROPERTIES
12 -2400-0611-115-4
12 -2400-0611-117-0
12 -2400-0611-117-0
12 -2400-0612-114-6
12 -2400-0612-114-6
12 -2400-0612-116-1
12 -2400-0612-116-1
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
ROSWELL MANOR HOMEOWNERS ASSOCIATION
HOA COMMON AREA
HOA COMMON AREA
HOA COMMON AREA
HOA COMMON AREA
HOA COMMON AREA
HOA COMMON AREA
HOA COMMON AREA
8
9
10
11
12
13
14
100
100
100
100
100
100
100
-24,300
-48,800
-48,800
-48,800
-48,800
-48,800
-48,800
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2018
2017
2018
2017
2018
2017
2018
24,400
48,900
48,900
48,900
48,900
48,900
48,900
CURRENT
024
024
024
024
024
024
024
Fulton BOA Meeting - 03-02-20 - Page 24
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
3
RESIDENTIAL PROPERTIES
12 -2400-0612-116-1
14 -0092-0002-002-4
14 -0092-0002-002-4
14 -0099-0002-156-1
14 -0115-0004-101-5
14 -0115-0004-101-5
17 -0050-0001-093-7
Correct data entry error
Improvement removed
Improvement removed
Correct coding
Improvement removed
Improvement removed
Correct data entry error
ROSWELL MANOR HOMEOWNERS ASSOCIATION
MUHAMMAD SHAHEED A
MUHAMMAD SHAHEED A
HARRIS CORDEL O &
JUST FIVE LLC
JUST FIVE LLC
LUXE PROPERTIES INC
HOA COMMON AREA
IMPROVEMENT REMOVED IN 2018
IMPROVEMENT REMOVED 2018
THE TAXPAYER SUBMITTED EVIDENCE AT '18 B
CORRECTED SQUARE FOOTAGE
15
16
17
18
19
20
21
100
5,000
20,300
266,400
21,600
26,400
429,300
-115,000
-15,300
-52,400
-102,700
-28,000
-137,000
-41,100
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2018
2019
2019
2018
2019
2019
115,100
20,300
72,700
369,100
49,600
163,400
470,400
CURRENT
003
397
397
397
266
266
227
Fulton BOA Meeting - 03-02-20 - Page 25
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
4
RESIDENTIAL PROPERTIES
17 -0092-0001-070-5
17 -0092-0001-071-3
17 -0135- LL-042-5
17 -0135- LL-042-5
17 -0135- LL-042-5
22 -3360-1003-030-4
22 -3370-1013-079-7
Ownership correction
Ownership correction
Correct data entry error
Correct data entry error
Correct data entry error
Correct data entry error
Equalize land with similar properties
ENCLAVE AT MT PARAN COMMUNITY
ENCLAVE AT MT PARAN COMMUNITY
COHEN KENT I & LISA S
COHEN KENT I & LISA S
COHEN KENT I & LISA S
JASON HIPPS HOMES LLC
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMON AREA IN HOMEOWNER ASSOC NAME
COMMON AREA IN HOMEOWNER ASSOC NAME
CORR MADE TO STORY HEIGHT & SQ FOOTAGE
CORR MADE TO STORY HEIGHT & SQ FOOTAGE
CORR MADE TO STORY HEIGHT & SQ FOOTAGE
MISC. NEW CONSTRUCTION VALUE REMOVED
CHANGED TO COMMON AREA 12/19 HOA PROP
22
23
24
25
26
27
28
100
100
1,207,300
1,208,400
1,434,100
960,900
100
-196,000
-161,000
-251,500
-250,400
-24,700
-800,000
-57,000
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
2016
2017
2018
2019
2017
196,100
161,100
1,458,800
1,458,800
1,458,800
1,760,900
57,100
CURRENT
050
050
050
050
050
397
310
Fulton BOA Meeting - 03-02-20 - Page 26
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
5
RESIDENTIAL PROPERTIES
22 -3370-1013-079-7
22 -3370-1013-079-7
22 -3370-1076-056-9
22 -3370-1076-056-9
22 -3370-1076-056-9
22 -3370-1076-078-3
22 -3370-1076-078-3
Equalize land with similar properties
Equalize land with similar properties
Equalize land with similar properties
Equalize land with similar properties
Equalize land with similar properties
Equalize land with similar properties
Equalize land with similar properties
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
COMMUNITY ASSOCIATION OF THE OVERLOOK
CHANGED TO COMMON AREA 12/19 HOA PROP
CHANGED TO COMMON AREA 12/19 HOA PROP
CHANGED TO COMMON AREA 12/19 HOA PROP
HOA PROPERTY CHANGED TO COMMON AREA 12/1
HOA PROPERTY CHANGED TO COMMON AREA 12/1
HOA PROPERTY
HOA PROPERTY
29
30
31
32
33
34
35
100
100
100
100
100
100
100
-59,200
-19,800
-23,900
-24,800
-73,000
-25,500
-26,500
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2018
2019
2017
2018
2019
2017
2018
59,300
19,900
24,000
24,900
73,100
25,600
26,600
CURRENT
310
310
310
310
310
310
310
Fulton BOA Meeting - 03-02-20 - Page 27
BOARD OF TAX ASSESSORS MEETING OF
RAD Administrative Agenda - Residential
05 March, 202003/02/2020 HT536GAFUL
6
RESIDENTIAL PROPERTIES
22 -3370-1076-078-3
22 -3480-0945-069-0
Equalize land with similar properties
Correct coding
COMMUNITY ASSOCIATION OF THE OVERLOOK
MOORE ROBERT JEFFREY
HOA PROPERTY
BROKE OUT FLOOD PLAIN & UNDEVELOPED
36
37
100
682,800
-77,900
-379,000
PARCEL ID OWNER NAMEYEAR REASON
NOTES
PREVIOUS
CHANGE
2019
2019
78,000
1,061,800
CURRENT
310
713
Fulton BOA Meeting - 03-02-20 - Page 28
Fulton BOA Meeting - 03-02-20 - Page 29
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
FULJDN COUNTY
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2019
Reynolds Ellen Kurland and Reynolds Michael L
11 027201170560
4360 PINEHOLLOW CT
10
R
1219
Dwelling Characteristic Changes
From: To:
Year Built: 1989 NO CHANGE
Effective Age: 1989 NO CHANGE
Story Height: 2 NO CHANGE
Square Feet Living Area: 2,550 NO CHANGE
Basement (Finished Area): 0 NO CHANGE
Basement (Unfin. Area): 0 NO CHANGE
Basement (Rec. Room): 0 NO CHANGE
Heating & Air: Central w/ac NO CHANGE
Garage: 2 NO CHANGE
Attic: None NO CHANGE
Condition & Desirability: GD NO CHANGE
Cost & Design Factor : 0% NO CHANGE
Quality Grade: 8- NO CHANGE
Percent Complete: 100 NO CHANGE
Other: 0 I NO CHANGE
Land Information
From: To:
Square Feet: 10,797 NO CHANGE
Acres: 0.2479 NO CHANGE
Property Valuation Summary
Special Asmt. Current Value Value Recommended Value
Land 74,900 74,900
Building 277,300 210,100
A ccessories 0 0 0
Total 352,200 0 285,000
Form SRF·RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabi litated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
This property is located in North Fulton, in Alpharetta, off of Buice Road. The owner stated that their value should have been frozen for 3 years. Appraiser researched and verified the homeowner's concerns and determined that the 2018 value should have rolled to 2019. Recommendation: Appraiser recommends the value of $285,000 for tax year 2019.
Owner stated that the property was demolished as of January 1, 2019. Appraiser reviewed the parcel and confirmed the improvement was demolished with only a gazebo remaining on the 1st. Recommendation: It is recommended that the value be changed to $60,200 to reflect the change. The property will be reviewed again for tax year 2020.
Recommende Current Value Special Asmt. Value d Value
Land 342,800 0 342,800
Building 2,237,800 0 1,506,700
Accessories 0 0 0
Total 2,580,600 0 1,849,500
Form SRF-RE (Rev. 09106)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Property owner stated that the assessment was too high due to a lower purchase price. The county appraised the property for 2,580,600. Appraiser researched the property and found 49% cost & design was added to the improvement. Property was field checked and determined cost & design was not warranted. Recommendation: The new recommended value is $1,849,500 for tax year 2019 which is uniform with similar homes in the area.
Field Review Date: October 11 , 2019
Date Submitted: January 15, 2020
Appraisal Staff: ~ Dep. Chief Appraiser: 7
II
~ j A("
"
Fulton BOA Meeting - 03-02-20 - Page 32
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Special Asmt. Recommended Current Value Value Value
Land 221,600 0 134,000
Building 567,200 0 438,700
Accessories II 0
Total 788,800 0 572,700
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
T he value was adjusted from tax year 2019 BOE hearing based on incorrect square footage and land reallocation during a field check . T he owners are requesting tax year 2017 and prior years also be corrected . Recommendat ion: It is recommended that the value be changed based on the results of the BOE Field Check.
Field Review Date: 01/16/20
Date Submitted: 02/19/20
Appraisal Staff: Victor Porter ~ Deputy Chief Appraiser: Tara Parker
The value was adjusted from tax year 2019 BOE hearing based on incorrect square footage and land reallocation during a field check . The owners are requesting tax year 2018 and prior years also be corrected . Recommendation: It is recommended that the value be changed based on the results of the BOE Field Check.
Special Asmt. Recommended Current Value Value Value
Land 642,600 0 100
Building 0 0 0
Accessories 0 0 0
Total 642,600 0 100
Correction X Exempt
Exem ptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendat ions
Parcel was noticed at cost value and should have been noticed based on a nominal value. The parcel is owned and platted common area. Recommendation: It is recommended that the value be changed from $642,600 to $100 to reflect the current status of the property for tax year 2019.
This property is located in North Fulton. Owner stated that the property is owned by the Homeowners Association and should be given a nominal value : See attachment.
Field Review Date:
Date Submitted: January 28, 2020
Appraisal Staff: Paul Walker ;Yd Appraisal Manager: Brian Gardner
Special Asmt. Recommended Current Value Value Value
Land 5,000 0 5,000
Build ing 15,300 0 0
Accessories 0 0 0
Total 20,300 0 5,000
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recom mendations
The improvement was removed from tax years 2018 & 2019 per pictometry. The land use code was changed to reflect vacant. The corrections have been keyed for 2020. Appraiser recommends value be adjusted to $5,000.
Date Submitted : 2/20/2020
Staff Appraiser: Harold Singer \\\.-:) Appraiser Manager : Zachary Mitchell -~ Dep. Chief Appraiser: Tara Parker I
/ )/ 11
~~ :
Fulton BOA Meeting - 03-02-20 - Page 38
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
FULIDN COUNTY
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2019
MUHAMMAD SHAHEED A 14 -0092-0002-002-4
446 PEGG RD
05
R4
14066
Jefferson Park
N/A
Dwelling Characteristic Changes
From: To:
Year Bui lt: 1955 N/A
Effect ive Age: 0 N/A
Story Height : 1 N/A
Square Feet Living Area: 1119 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: Central HeaVAir N/A
Garage: None N/A
Attic: None N/A
Condition & Desirability: FR N/A
Cost & Design Factor: N/A N/A
Quality Grade: D+ N/A
Percent Complete: 100 N/A
Other:
Land Information
From: To:
Square Feet: 32,400 32,400
Acres: .7438 .7438
Property Valuat ion Summary
Special Asmt. Recommended Current Value Value Value
Land 20,300 0 20,300
B uilding 52,400 0 0
Accessories 0 0 0
Total 72,700 0 20,300
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
The improvement was removed from tax years 2018 & 2019 per pictometry. The land use code was changed to reflect vacant. The corrections have been keyed for 2020. Appraiser recommends value be adjusted to $20,300.
Date Submitted : 2/20/2020
Staff Appraiser : Harold Singer \\\,J;
Appraiser Manager: Zachary Mitchell Z{1V\
Dep. Chief Appraiser : Tara Parker - /)
ik'
~ (~v
Fulton BOA Meeting - 03-02-20 - Page 39
FULTON COUNTY BOA RD OF ASSESSORS
Real Property Staff Rev iew Form
FULTON COUNTY
Tax Year(s):
Property Ow ner:
Parcel Identification:
Property Locat ion:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2019
HARRIS CORDEL O & DAVIS KATHY A
14 009900021561
3167 OAKDALE RD
30
R1
14421
The Courtyards of Hapeville
N/A
Dwelling Characteristic Changes
From: To:
Year Built: 2015 2015
Effective Age: 0 0
Story Height: 1.0 1.5
Square Feet Living Area: 2979 3713
Basement (Finished Area): N/A N/A
Basement (Unfin. Area): N/A N/A
Basement (Rec. Room): N/A N/A
Heating & Air: Central HeaVAir Central HeaVAir
Garage: 483 483
Attic: Partially Finished Partially Finished
Condition & Desirability: VG VG
Cost & Design Factor: N/A N/A
Quality Grade: B+ B+
Percent Complete: 100 100
Other:
Land Information
From: To:
Square Feet: 8,712 8,712
Acres: .2 .2
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 28,500 0 27,800
Building 340,600 0 238,600
Accessories 0 0 0
Total 369,1 00 0 266,400
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exem ptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendat ions
Appraiser was contacted by taxpayer regarding a 2018 BOE value that did not receive the 299-C freeze. Field check conducted. sketch, story height and sq. ft. corrected for 2019 and 2020. Appraiser recommends a 299-C value of $266,400 to be applied for years 2018, 2019, and 2020.
Date Submitted: 1/8/2020
Staff Appraiser: Harold Singer \\'--S Appraiser Manager: Zachary Mitchell ~
Special Asmt. Recommended Current Value Value Value
Land 150,600 0 150,600
Building 319,800 0 278,700
Accessories 0 0 0
Total 470,400 0 429,300
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Subject is a two story dwelling located in the Morningside neighborhood al Piedmont Avenue and Lambert Drive. After reviewing the parcel, it was discovered that the square footage is incorrect. The square footage was reduced from 1870 square feet to 1600 square feel. I am recommending a value of $42g,300 for Tax Year 2019. VH
I
Field Review Date: 2/19/2020
Date Submitted: 2/19/2020
Staff Appraiser: Valeoota Holland i1!f!J Appraiser Manager: Brian Gacdne, ~ Dep. Chief Appraiser: Tara Parker
- 6
G \; ~ ~/
Fulton BOA Meeting - 03-02-20 - Page 43
FULTON COUNTY BOARD OF ASSESSORS Real Property Staff Review Form
Special Asmt. Recommended Current Value Value Value
Land 196,100 0 100
Building 0 0 0
Accessories
Total 196,100 0 100
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Subject parcel is located at midpoint of Roswell Rd NE and Mount Paran Rd NE. Parcel is a vacant lot. The lot is deeded to the Home Owner Association. The recommended value is $100.
Special Asmt. Recommended Current Value Value Value
Land 161 ,100 0 100
Building 0 0 0
Accesso ries
Total 161,100 0 100
Form SRF-RE (Rev. 09106)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Subject parcel is located at midpoint of Roswell Rd NE and Mount Paran Rd NE. Parcel is a vacant lot. The lot is deeded to the Home Owner Association. The recommended value is $100.
Field Review Date:
Date Submitted: 01/09/20
Appraisal Staff: Shatara Bender 93> Appraisal Manager: Brian Gardner ~~ Dep . Chief Appraiser: Tara Parker .L'\
Property is located in Sandy Springs on cross street of Londonberry Rd NW and Mabury Cir NW. The property owner presented evidence that the improvement was listed with incorrect information. Based on a field inspection, the grade and square footage was adjusted from E with 7,016 sq ft to X+ with 4,858 sq ft. After making the above correction, the new recommended value for approval is $1,207,300 for tax year 2016.
A ppr a is a I Manager: _B_r_ia_n_G_a_r_d_n_e_r -=-----,..-----
Dep. Chief Appraiser: Tara Parker -------------
Fulton BOA Meeting - 03-02-20 - Page 46
F ULTON COUNTY B OARD OF ASSESSORS
Real Property Staff Review Form
FlllJDN COUNTY
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location :
Tax District :
Property Class:
Neighborhood :
Subdivision Name:
Agent I Tax Rep :
Appeal
201 7
COHEN KENT I & LISA S
17 -0135- LL-042-5
485 LONDONBERRY RD
59
R3
1716
Dwelling Characteristic Changes
From: To:
Year Built: 2004 2004
Effective Age: NA NA
Story Height: 2.00 1.00
Square Feet Living Area: 7016 4858
Basement (Finished Area): NA NA
Basement (Unfin. Area): NA NA
Basement (Rec. Room): NA NA
Heating & Air: Central/AC Central/AC
Garage: NA NA
Attic: 1 5
Condition & Desirability: EX EX
Cost & Design Factor: NA NA
Quality Grade: E- X+
Percent Complete: NA NA
Other:
Land Information
From: To:
Square Feet: 53,579 53,279
Acres: 1.23 1.23
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 523,100 0 523,100
Building 935,700 0 685,300
Accessories
Total 1,458,800 0 1,208,400
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Property is located in Sandy Springs on cross street of Londonberry Rd NW and Mabury Cir NW. The property owner presented evidence that the improvement was listed with incorrect information. Based on a field inspection, the grade and square footage was adjusted from E-with 7,016 sq ft to X+ with 4,858 sq ft. After making the above correction, the new recommended value for approval is $1,208,400 for tax year 2017.
Special Asmt. Recommended Current Value Value Value
Land 523,100 0 279,500
Building 935,700 0 1,154,600
Accessories
Total 1,458,800 0 1,434,100
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
Property is located in Sandy Springs on cross street of Londonberry Rd NW and Ma bury Cir NW. The property owner presented evidence that the improvement was listed with incorrect information. Based on a field inspection, the grade and square footage was adjusted from E-with 7,016 sq ft to X+ with 4,858 sq ft. After making the above correction, the new recommended value for approval is $1,434,100 for tax year 2018.
,_ -- ---- r - -~ ..... .. _ -- -L - .,. ;a ----- -FlllJDN COUNTY
Tax Year(s):
Property Owner:
Parcel Identification:
Property Location:
Tax District:
Property Class:
Neighborhood:
Subdivision Name:
Agent I Tax Rep:
Appeal
2019
JASON HIPPS HOMES LLC
22 -3360-1 003-030-4
1250 CASHIERS WAY
45
R1
02303
Litchfield Hundred
N/A
Dwelling Characteristic Changes
From: To:
Year Built: 2018 NO CHANGE
Effective Age: 0 NO CHANGE
Story Height: 2.0 NO CHANGE
Square Feet Living Area: 5790 NO CHANGE
Basement (Finished Area): N/A NO CHANGE
Basement (Unfin. Area): N/A NO CHANGE
Basement (Rec. Room): N/A NO CHANGE
Heating & Air: Central HeaVAir NO CHANGE
Garage: 552 NO CHANGE
Attic: None NO CHANGE
Condition & Desirability: EX NO CHANGE
Cost & Design Factor: N/A NO CHANGE
Quality Grade: X NO CHANGE
Percent Complete: 100 NO CHANGE
Other:
Land Information
From: To:
Square Feet: 135,472 NO CHANGE
Acres: 3.11 NO CHANGE
Property Valuation Summary
Special Asmt. Recommended Current Value Value Value
Land 362.400 0 362.400
Building 1,398,500 0 598,500
Accessories 0 0 0
Total 1,760,900 0 960,900
Form SRF-RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferrential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
This property is located in north Fulton, in the Litchfield Subdivision, off of Addison Rd, in the city of Roswell. Subject property was built in 2018 certified 100% as of 1/1/2019. The property was noticed at $1,760,900 for tax year 2019 incorrectly due to data entry error. A Bonafide sale occurred 3/04/19 $1,060,000. Recommendation: It is recommended that the value be changed to $960,900 to reflect the updated data corrections to the property for tax year 2019.
Date Submitted: 2/20/2020
Staff Appraiser : Harold Singer dP-.:> Appraiser Manager:
Current Special Asmt. Recommended Value Value Value
Land 0 0 0
Building 0 0 0
Accessories 0 0 0
Total 0 0 0
Correction X Exempt
Photograph Not Available
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
These parcels are located in North Fulton, off of Lackey Road. Owner stated that these properties are owned by the Homeowner's Association and should be given a nominal value. Recommendation: Please attached sheet for recommendations.
Field Review Date:
Date Submitted: December 10, 2019
Appraisal Staff: Christopher "Eric" FieldsC ~ Appraisal Manager:
Dep. Chief Appraiser: TARA PARKER n / k I I
l-\ V '
Fulton BOA Meeting - 03-02-20 - Page 50
COMMUNITY ASSOCIATION OF THE OVERLOOK AT LITCHFIELD
TAX YEAR PARCEL ID OWNER ADDRESS ACREAGE CURRENT VALUE RECOMMENDED VALUE
Special Asmt. Recommended Current Value Value Value
Land 921,100 0 538,200
Building 140,700 0 144,600
Accessories II 0
Total 1,061,800 0 682,800
Form SRF•RE (Rev. 09/06)
Correction X Exempt
Exemptions & Special Assessments
Public Prop. Conservation Use
Religious Preferential Asmt.
Charitable Historic Rehabilitated
Non-Profit Transitional
Educational Env. Sensitive
Other:
Notes & Recommendations
This is a 10 acre parcel with 1 dwelling built in 1991 and 2 out buildings. The entire 10 acres was listed as home site. After reallocating the land based on a 2 acre home site, 2.49 acres in the flood plain and 5.51 acres of undeveloped land, the new recommended land value is $538,200. One outbuilding was also added. Based on these adjustments, the new recommended value is $682,800. Tax year 2020 has also been adjusted.
Tax Year(s): Parcel ID Property Owner Situs Address Tax District Property Class Neighborhood Action Code Bldg./Subdivision Name
Contact Date:
Contact Number:
2019 l 4-0051 -0005-045-9 Peachtree Center Garage LLC 193 Ivy St NE 05F Atlanta C4 CB04 Value Adjustment NIA
01/ 13/20
Agent / Owner: Peachtree Center Garage LLC
Field Review Date: 0 1/13/20
Land Building
TOTAL
Submitted by:
Date:
Current Recommended
10,182,400
7,303,200
17,485,600
10, 182,400 7,303,200
17,485,600
Bia Thompson IJ1 01/13/20
Deputy Chief Appraiser: Curtis Broden
Error Correction X:XXXX
Reason for Proper ty Review
The subject parcel (14-0051-0005-045-9) is the parent parcel ofa land package split that created two new parcels which are: 14-005 1-0005-115-0 and 14-0051-0005-116-8. The subject parcel is the 161 Parking Garage.
Appraisers Notes and Recommendations
The Appraiser made the adjusment change in land size for tax year 2019. Due to the minimal adjustment in size the Appraiser recommends no change in value.
Land Bldg Building Size
Sqft. Value per SF Gross or Net Lcasable
107,201 $25.00 699,426
Appraisal Manager: Vincent Clark
Chief Appraiser Dwioht Robinson
Fulton BOA Meeting - 03-02-20 - Page 54
FULTON COUNTY BOARD OF ASSESSORS REAL PROPERTY STAFF REVIEW FORM
Tax Year(s): Parcel ID Property Owner Situs Address Tax District Property Class Neighborhood Action Code Bldg./Subdivision Name
Contact Date:
Contact Number:
2019 14-005 1-0005-115-0 Atlanta Development Auth. 0 Ivy St NE 05F Atlanta C4 CB04 Value Adjustment NIA
01/13/20
Agent / Owner: Peachtree Center Garage LLC
Field Review Date: 01/13/20
Land Building
TOTAL
Submitted by:
Date:
Deputy Chief Appraiser:
Current Recommended
Bia Thompson ~ 01/13/20
Curtis Broden
Error Correction XXXXX
Reason for Property Review
This parcel is a land package regarding a split for a newly constructed apartment complex. The new construction will be located above the 161 Parking Garage which is parcel ID: 14-0051-0005-045-9.
Appraisers Notes and Recommendations
Parcel ID: 14-005 1-0005- 115-0, is an improvement only parcel. Per the legal description these are the air rights above the ex.isting 161 Parking Garage. The air rights were sold and transferred to Atlanta Development Authority for the development of a new apartment complex. The Appraiser recommends The Board accept the split of parcels. A value will be established for the apartments once the construction is complete and the Certificate of Occupancy is issued.
Land
Sqft.
0
Appraisal Manager:
Chief Appraiser
Bldg
Value per SF
$0.00
Building Size
Gross or Net Lcasablc
0
Vincent Clark
Dwi 1t Robinson
Fulton BOA Meeting - 03-02-20 - Page 55
FULTON COUNTY BOARD OF ASSESSORS REAL PROPERTY STAFF REVIEW FOR.1\1
Formal Appeal _ __ _ Error Con-ection XXXXX
FIILIDN COUNTY
Tax Year(s): Parcel ID Property Owner Situs Address Tax District Property Class Neighborhood Action Code Bldg./Subdivision Name
Contact Date:
Contact Number:
Agent / Owner:
Field Review Date:
Land
Building
TOTAL
Submitted by:
Date:
Deputy Chief Appraiser:
Cur rent
2019 14-005 1-0005-116-8 Porterfield Edwin E Jr. 0 Ivy St NE 05F Atlanta C4 CB04 Value Adjustment NIA
01/13/20
Porterfield Edwin E JR
0 1/ 13/20
Recommended
532,800
16,300
549,100
Bia Thompson
01/13/20
Curtis Broden
Reason for Property Review
This parcel was created due to a land package split.
Appraisers Notes and Recommendations
The Subject Parcel ID: 14-0051-0005-1 16-8, is an existing paved parking lot that was split from 14-005 l-0005-045-9. The subject parcel has been created for 2019 and the recommended value represents the updated land size and paving.
Land Bldg Building Size
Sqft. Value per SF Gross or Net Leasable
6,838 $2.38 6,744
Appraisal Manager: Vincent Clark
Cl1ief Appraiser
Fulton BOA Meeting - 03-02-20 - Page 56
@ Formal Appeal
FULTON COUNTY
Tax Year(s]:
Parcel ID 14-0083-0008-114-2
Property Owner Domain Courtyard Apts. LLC
Situs Address 55 Maple St NW
Tax District o5z
Property Class C4
Neighborhood CB06
Action Code Value Adjustment
Bldg./Subdivision Name
Contact Date:
Contact Number:
Agent/ Owner:
Field Review Date:
Land
Building
TOTAL
Note:
Submitted by:
Date:
Deputy Chief Appraiser:
~
6,370,000
7,384,400
13,754,400
FULTON COUNTY BOARD OF ASSESSORS REAL PROPERTY STAFF REVIEW FORM
2019
Residences at City Center
2/6/2020
404-513-0099
Domain Courtyard Apts. LLC
2/6/2020
Recommended 6,370,000
918,260
7,288,260
~ Bia Thompson
2/6/2020
Error Cor rection xxxxxxx
Reason for Property Review
The Subject was a conventional apartment complex that is now a Low Income Housing Tax Credit Property.
Appraisers Notes and Recommendations
The Subject Parcel was initially classified as a Class B Apartment Complex however, it is now classified as a Low Income Housing Tax Credit property. The Declaration of Land Use Restrictive Covenants Agreement has now been submitted for processing in tax year 2019. The Appraiser recommends The Board accepts the change in classification and value for tax year 2019.
Land Size Land Value Buildin_g Size/ Gross or Net per square foot
319,295 $19.95 167,968
fC--Appraisal Manager Vincent Clark
Curtis Broden CD Chief Appraiser: Dwight Robinson
Fulton BOA Meeting - 03-02-20 - Page 57
FULTON COUNTY BOARD OF ASSESSORS REAL PROPERTY STAFF REVIEW FORM
@ Formal Appeal ---'X-'---_ Error Correction
FULTON COUNTY
Tax Year(s):
Parcel ID Property Owner Situs Address Tax District Property Class Neighborhood Action Code Bldg./Subdivision Name
Contact Date: 2/18/2020
Contact Number:
Agent/ Owner: Lindsey Hillis
f-ie ld Review DatE 2/18/2020
~
Land 590,000
Building 600,100
TOTAL 1,190,100
Note:
Submitted by:
Date:
Deputy Chief Appraiser:
2015
14-0156-0002-102-5 Abernathy & Reams Properties I 2465 Main St CUl 20-East Point Cl C911 Value Correction
B~~omm~nd~d 100,000
150,000
250,000
Dominic C. Lewis l)f>\_,
2/18/2020
Curtis Broden
Reason for Property Review
This is a value correction for tax year 2015.
Appraisers Notes and Recommendations
This is a value correction for the referenced parcel for tax year 2015. This parcel represents only the first floor office portion of a four story condominium complex. The parcel value was appealed in 2015, with a settlement conference completed, and final value agreed upon. The final value, however, was never processed through the Board of Assessors.
Land Size Land Value Building Size/ Gross or Net .1584 acres 3724431/acre 6900 SQ ft