FULTON COUNTY BOARD OF ASSESSORS Regular Meeting … · mcnaughton ronald l & donna l mcnaughton ronald l & donna l potdar santosh n & sheehan roswell tanner & shelby carol applied

FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda Thursday, June 21, 2018

12:30 PM

Call to Order 18-0621-100 – Approval of Agenda Invocation 18-0621-102 – Approval of June 7, 2018 Minutes Citizen Time Section Reports 18-0621-200 – Homestead Exemption Changes Page 4 18-0621-201 – Exemption Denials Page 9 18-0621-202 – Exemption Approvals Page 13 18-0621-203 – Conservation Use Approvals Page 18 18-0621-204 – Conservation Use Denials Page 22 18-0621-205 – Personal Property Releases Page 30 18-0621-206 – Residential Administrative Changes Page 35 18-0621-207 – Commercial Administrative Changes Page 39 Chief Appraiser’s Report Discussion Items 18-0621-D001 – Property Record Cards (Morris) 18-0621-D002 – 48-5-299C (Morris) 18-0621-D003 – Historic Exemptions (Morris) 18-0621-D004 – Customer Service Update (Fitzgerald)

Fulton County Board of Assessors Regular Meeting Minutes – June 7, 2018

Member Attendance: Brandi Hunter-Lewis, Chair; Salma Ahmed, Vice-Chair; Michael Fitzgerald; Edward London; and Royce Morris. Staff Attendance: DeWayne Pinkney, Secretary/Deputy Chief Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden and Tara Parker, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, Brian Gardner, Corey McDaniel and Kevin Whitman, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Bradford Fleming, Senior Property Appraiser/Asst. Secretary.. Other Attendees: Cheryl Ringer and Kimberly Alexander, Fulton County Attorney’s Office; Sandy Zayac and Lauren Woodyard, Fulton County Development Authority; Isaac Yilma, Atlanta Development Authority.

Chair Brandi Hunter-Lewis called the meeting to order at 12:36 p.m.

Approval of Agenda – 18-0607-100 – Motion to approve: Ahmed, Second: London. The motion passed unanimously. Invocation – Brandi Hunter-Lewis gave the invocation. Approval of May 24, 2018 Minutes – 18-0607-102 – Motion to approve: London, Second: Ahmed. The motion passed unanimously. Fulton County Development Authority 18-0607-103 – SCP Oakley Owner LLC – First Amendment – Sandstone Creek ACLP LLC – Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. 18-0607-104 – Parkway West CC Inc – Motion to approve: Fitzgerald, Second, London. The motion passed unanimously. Atlanta Development Authority 18-0607-105 – TSquare Owner LLC – First Amendment – Hart Square Fifth LLC – Motion to approve: London, Second: Fitzgerald. The motion passed unanimously. Section Reports Motion Second Vote 18-0607-200 – Field Book Changes London Ahmed Unanimous 18-0607-201 – Homestead Exemption Changes Ahmed London Unanimous 18-0607-202 – Exemption Approvals Ahmed London Unanimous 18-0607-203 – Exemption Denials Fitzgerald London Unanimous 18-0607-204 – Conservation Use Approvals London Ahmed Unanimous 18-0607-205 – Special Properties Morris London Unanimous 18-0607-206 – Personal Property Administrative Changes Ahmed London Unanimous 18-0607-207 – Residential Administrative Changes Fitzgerald London Unanimous 18-0607-208 – 2017 Appeals To Superior Court Ahmed London Unanimous 18-0607-209 – 2018 Appeal Value Changes (Personal Property) Fitzgerald London Unanimous 18-0607-210 – 2018 Appeal Withdrawals (Personal Property) Ahmed London Unanimous Chief Appraiser Report – A copy of the report outline and attachments are included with the minutes of this meeting.

1. Appeals Update – Appeal Status report attached. Currently, 2,080 appeals have been received.

Fulton BOA Meeting - 06-21-18 - Page 2

Board of Assessors Minutes – June 7, 2018 Page 2 of 2

2. GIS Staff Update – The County Manager has recommended that the GIS staff who support the BOA operations be moved from the Information Technology department and placed back in the Board of Assessors department. This will allow better management of GIS operations.

3. PRB Report – A high-level response is being prepared and will be distributed for the Board’s review when completed.

4. Service Legend – June Taylor in the Field Book Division was recently selected as a Service Legend for the County for outstanding customer service.

5. Articles of Interest – A June 1, 2018 AJC article on property values is included in this report.. 6. Taxpayer Workshops – Three workshops will be held this week in Buckhead, Cliftondale and South

Fulton. Adoption of 2018 Fulton-DeKalb City of Atlanta Resolution – 18-0607-300 – Edward London made a motion to adopt this resolution with Fulton’s ratio being .94 and DeKalb’s ration being .98. Salma Ahmed seconded the motion. The motion passed unanimously. Discussion Items 18-0607-D001 – 299C Properties – Royce Morris gave a presentation on the O.C.G.A 48-5-299C timeline. (Fitzgerald) 18-0607-D002 – Deactivated/Child Parcels – A copy of the status report is included with the minutes of this meeting. 18-0607-D003 – Appeals Update – Report given in the Chief Appraiser report. 18-0607-D004 – Exemptions Update – There are 2,978 applications that need to be keyed, and 2,036 incomplete applications that staff have reached out to the applicants to obtain the additional information needed. 18-0607-D005 – SmartFile and Remedy Force Update – These new technology tools are working as expected. 18-0607-D006 – Email Addresses – No action was taken after discussion of this item. Executive Session Motion for executive session to discuss litigation: Ahmed, Second: Fitzgerald. The motion passed unanimously. Motion to return to regular session: Ahmed, Second: London. The motion passed unanimously. Adjournment – Motion to adjourn: Ahmed, Second: London. The meeting was adjourned at 2:38 p.m. Submitted By: S. DeWayne Pinkney, Secretary


BOARD OF TAX ASSESSORS MEETING OF

HEC Homestead Exemption Changes

21 June, 201806/20/2018 HT536GAFUL

1

HOMESTEAD DIVISION

06 -0336-0003-002-5

08 -1200-0055-086-2

11 -0521-0024-027-2

11 -0521-0024-027-2

11 -0521-0024-027-2

11 -1320-0511-127-1

12 -1442-0185-031-1

Continuing occupancy







KEADEY MATTHEW & STACY

FINNEGAN JAMES MATTHEW &

MCNAUGHTON RONALD L & DONNA L



POTDAR SANTOSH N &

SHEEHAN ROSWELL TANNER & SHELBY CAROL

APPLIED BEFORE DEADLINE


CONTINUED OCCUPANCY

CONTINUED OCCUPANCY

CONTINUED OCCUPANCY



1

2

3

4

5

6

7

509,200

174,300

303,900

315,200

315,200

318,000

482,500

0

0

0

0

0

0

0

PARCEL ID OWNER NAMEYEAR REASON

NOTES

PREVIOUS

CHANGE

2017

2017

2015

2016

2017

2017

2017

509,200

174,300

303,900

315,200

315,200

318,000

482,500

CURRENT

AW

AW

AW

AW

AW

AW

AW

APPRAISER




21 June, 201806/20/2018 HT536GAFUL

2

HOMESTEAD DIVISION

12 -1660-0310-058-7

12 -1660-0310-058-7

12 -2191-0524-013-0

12 -2191-0524-013-0

12 -2191-0524-013-0

12 -2281-0541-017-1

12 -3164-0899-025-2



Homestead removal

Homestead removal

Homestead removal


Homestead removal

GIORDANO DOMINIQUE MARIE

GIORDANO DOMINIQUE MARIE

CILLA BARBARA S

CILLA BARBARA S

CILLA BARBARA S

OSBALDESTON MORGAN K

LEIBOWITZ RICHARD J &



MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

FILED BEFORE DEADLINE

PER CITY OF ALPHARETTA SINCE 2012

8

9

10

11

12

13

14

295,000

295,000

145,700

145,700

145,700

134,800

154,500

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2016

2017

2015

2016

2017

2016

2015

295,000

295,000

145,700

145,700

145,700

134,800

154,500

CURRENT

AW

AW

AW

AW

AW

DR

FB




21 June, 201806/20/2018 HT536GAFUL

3

HOMESTEAD DIVISION

12 -3164-0899-025-2

12 -3164-0899-025-2

13 -0099- LL-049-3

14 -0020-0009-051-1

14 -0046-0010-144-1

14 -0080-0003-099-3

14 -0080-0003-099-3

Homestead removal

Homestead removal

Homestead removal







EPPS MARQUERITE

MC WHORTER RALPH JR ET AL

RUPPERT MATTHEW S &

MC KINLEY SEAN P

MC KINLEY SEAN P

PER CITY OF ALPHRETTA RENTAL SINCE 2012

PER CITY OF ALPHARETTA SINCE 2012

APPLIED ON ANOTHER PROPERTY

CONTINUED OCCUPANCY




15

16

17

18

19

20

21

154,500

154,500

55,800

99,400

451,900

267,700

267,700

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2016

2017

2017

2017

2017

2015

2016

154,500

154,500

55,800

99,400

451,900

267,700

267,700

CURRENT

FB

FB

AW

AW

AW

AW

AW




21 June, 201806/20/2018 HT536GAFUL

4

HOMESTEAD DIVISION

14 -0080-0003-099-3

14 -0215-0004-053-7

14 -0217- LL-063-9

17 -0001-0008-071-6

17 -0056-0002-015-3

17 -0139-0001-061-9

17 -0145-0001-019-9








MC KINLEY SEAN P

EPPS MARGUERITE

STRANGE MICHAEL C

SISK FRANCIS G II

BROWN HILLERY G & CHAMPAGNE JOHN M

KAPLAN BRIAN & MINDY

KOHLER ELIZABETH FONTAINE




CONTINUED OCCUPANCY




22

23

24

25

26

27

28

267,700

310,000

58,700

157,900

322,100

1,694,940

961,200

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2017

2017

2017

2017

2017

2017

2016

267,700

310,000

58,700

157,900

322,100

1,694,940

961,200

CURRENT

AW

AW

AW

AW

AW

AW

AW




21 June, 201806/20/2018 HT536GAFUL

5

HOMESTEAD DIVISION

17 -0145-0001-019-9

17 -0146-0002-020-5

17 -0182-0007-047-8

22 -3522-1287-002-5

22 -3870-1281-259-5






KOHLER ELIZABETH FONTAINE

WARNER JANICE M

ASKEW PETER M & SARA J

CHAMBERS ANDREW B & STEPHANIE L

STILES BRIAN & BOWEN KRISTIN






29

30

31

32

33

961,200

487,700

508,200

394,000

389,700

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2017

2017

2017

2017

2017

961,200

487,700

508,200

394,000

389,700

CURRENT

AW

AW

AW

AW

AW



06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18

PARCEL ID YEAR

APPRAISER

OWNER NAME REASON NOTES

EXM Exemption Denials

EXEMPT PROPERTIES

Exemption Denial

1 09C-1700-0068-042-0 6120 PURDUE DRIVE LLC 2018

2

3

2018 EXEMPT DENIED

009

14 -0110-0001-130-2 WASHITAW INDIGENOUS FAMILY TRUST 2018

OWNER IS NOT A NON-PROFIT ENTITY

073

14F-0014- LL-057-0 MOUNT CALVARY BAPTIST CHURCH 2018

2018 HOME BOARDED UP

073

1

HT536GAFUL

PREVIOUS CURRENT

CHANGE

1,239,600 1,239,600

0

35,100 35 ,100

0

42,200 42,200

0


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 I Tax Rep:

Appeal

2018

6120 Purdue Drive LLC

09C-1700-0068-042-0

6120 Purdue Dr SW

C55

C1

C501

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:

Acres: 5.84 5.84

Property Valuation Summary

Special Asmt. Recommended Current Value Value Value

Land 529,200 0 529,200

Building 710,400 0 710,400

Accessories 0 0 0

Total 1,239,600 0 1,239,600

Form SRF-RE (Rev. 09/06)

Correction Exempt EXM

Exemptions & Special Assessments

Public Prop. Conservation Use

Religious Preferential Asmt.

Charitable Historic Rehabilitated

Non-Profit Transitional

X Educational Env. Sensitive

Other:

Notes & Recommendations

Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a an educational institution. The taxpayer contends that this property is a commercial building that is currently being renovated for a proposed training center for apprentices and journeymen of local 72 and the Mechanical Contractors Association of Georgia. It will be a facility to train plumbers, pipefitters, and HVAc service technicians. Based on a field check , as well as information provided through the questionnaire, the property is not in use. The projected date of completion of the property is March 2019. Based on Georgia Code, since the property isn't in use, the recommendation to the Board is to deny the exemption request for tax year 2018.

Recommendation: Deny exemption for tax year 2018.

Field Review Date: 6/05/18

Date Submitted: 06/07/18

Appraisal Staff: Kathryn Byrd (fj} Appraisal Manager: Gaetjens Coreus (K

Dep. Chief Appraiser: /J.d Chief Appraiser: Dwight Robinson VII( ~

}



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

Washitaw Indigenous Family Trust

14-0110-0001-130-2

273 Seiple Ter NW

05Z

R3

1416


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 0.1561 0.1561



Land 26,200 0 26,200

Building 8,900 0 8,900

Accessories 0 0 0

Total 35,100 0 35,100





X Religious Preferential Asmt.



Educational Env. Sensitive

Other:


Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property being a religious organization . The owner, Washitaw Indigenous Family Trust is not a non-profit 501 ( c)3 entity. They also contend that this property is a single family residence that functions as a religious place of worship for members of the Moorish Science Temple of America . During a fi eld inspection , the property was discovered to be unoccupied and boarded up. Since the property is not being used for any purpose the parcel does not qualify for exempt status under Georgia law.




Appraisal Staff: Kathryn Byrd

Appraisal Manager: Gaetjens Coreus

Dep. Chief Appraiser:

Chief Appraiser: Dwight Robinson



Appeal

Tax Year(s): 2018

Property Owner:


Mount Calvary Baptist Church

14F-0014- LL-057-0

Property Location: 51 Fairburn Rd

Tax District: 05

Property Class: R3

Neighborhood: 4621

Subdivision Name:

Agent I Tax Rep:


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 0.8658 0.8658



Land 11 ,200 0 11 ,200

Building 31,000 0 31 ,000

Accessories 0 0 0

Total 42,200 0 42,200





X Religious Preferential Asmt.


X Non-Profit Transitional


Other:


Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a religious organization. Mount Calvary Baptist Church is a 501(c)3 entity that acquired this parcel with intent to renovate in order to lease to potential renters. Upon a field inspection, it was discovered the property is currently unoccupied, boarded up, and not in use. Based on the questionnaire and the field check performed, the property is not being used for its intended purpose. The recommendation to the Board is to deny the exemption for tax year 2018.




Appraisal Staff: Kathryn Byrd @

Appraisal Manager: Gaetjens Cereus




06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June, 18

1

2

3

4

PARCEL ID YEAR

APPRAISER


ME Exemption Approvals

EXEMPT PROPERTIES

13 -0036- LL-057-2 LIFELINE ANIMAL PROJECT INC 2018 Make Exempt

2018 MAKE EXEMPT

009

14 -0015-0006-009-9 DRUID HILLS PRESCHOOL INC 2018

073

Make Exempt NON-PROFIT SCHOOL

14 -00 78 -0006-08 0-4 GEO L SMITH II GEORGIA WORLD CONGRESS 2017 Make Exempt

2017 MAKE EXEMPT

073

14 -0078-0006-08 0- 4 GEO L SMITH II GEORGIA WORLD CONGRESS 2018 Make Exempt

2018 MAKE EXEMPT

073

1

HT536GAFUL

PREVIOUS CURRENT

CHANGE

222,300 222 ,300

0

645,000 645,000

0

5,841,500 5,841,500

0

5,841,500 3 ,98 7,800

-1,853,700



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

Lifeline Animal Project Inc

13-0036- LL-057 -2

2533 Sullivan Rd

C15

E3

C605


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 0.3375 0.3375



Land 94,200 0 94,200

Building 128,100 0 128,100

Accessories 0 0 0

Total 222,300 0 222,300


Correction Exempt ME




X Charitable Historic Rehabilitated

X Non-Profit Transitional


Other:


Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption based on the property owner being a non-profit charitable entity. Lifeline Animal Project owns th is parcel , which is an animal welfare clinic. The clinic is used to spay and neuter pets, as well as, provide vaccinations at low or no-cost to pet owners. During the field visit, it was also confirmed that the clinic is opened to the public on a first come, first serve basis. After careful review of the exempt questionnaire and information obtained based on the field inspection, the recommendation to the Board is to grant exemption for tax year 2018.

Recommendation: Grant exemption for tax year 2018.



Appraisal Staff: Kathryn Byrd (/f) Appraisal Manager: Gaetjens Coreus ~





Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

Druid Hills Preschool Inc.

14-00 15-0006-009-9

502 Seminole Ave

05

E6

1432


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 1.395 1.395



Land 421 ,100 0 421 ,100

Building 223,900 0 223,900

Accessories 0 0 0

Total 645,000 0 645,000








X Educational Env. Sensitive

Other:


Taxpayer submitted an Exempt Property Questionnaire for tax year 2018 requesting an exemption be made on this parcel because it is a non profit private prechool. Druid Hills Preschool Inc. is a 501(c)3 that operates as a charitable and educational organization. It provides education, which is open to the public, for children 18 months to 6 years of age. Based on the purpose of Druid Hills Preschool Inc. it is concluded that the property is ultimately used to carry out the mission of a non-profit, educational entity. It should be exempt for tax year 2018.

Recommendation: Recommend Exemption for Tax Year 2018



Appraisal Staff: Kathryn Byrd @ Appraisal Manager: Gaetjens Coreus Cc_ Dep. Chief Appraiser: /)/}

Chief Appraiser: Dwight Robinson tdl(. v '



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2017 GEO L Smith II Georgia World Congress Center Authority

14 -0078-0006-080-4

235 Andrew Young International Blvd

05Y

E1

CBOO


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete :

Other:

Land Information

From: To:

Square Feet:

Acres: .83 .83



Land 3,987,800 0 3,987,800

Building 1,853,700 0 1,853,700

Accessories 0 0 0

Total 5,841,500 0 5,841,500




X Public Prop. Conservation Use

Religious Preferrential Asmt.




Other:


This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 2016. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 2017.

Recommendation: Grant exemption for tax year 2017

Field Review Date: N/A


Appraisal Staff: Gaetjens Coreus (}_


Dep. Chief Appraiser: Curtis Broden


Fulton BOA Meeting - 06-21-18 - Page 17I


..-m.n Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

GEO L Smith II Georgia World Congress Center Authority

14 -0078-0006-080-4

235 Andrew Young International Blvd

05Y

E1

CBOO


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:

Condition & Desirability: ., Cost & Design F~~r:

Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: .83 .83



Land 3,987,800 0 3,987,800

Building 1,853,700 0 0

Accessories 0 0 0

Total 5,841,500 0 3,987,800


Correction Exempt ME -----


X Public Prop. Conservation Use





Other:


This parcel was purchased by the Georgia World Congress Center Authority from the Metro Atlanta Chamber of Commerce Inc. in March of 2016. The owner on record is exempt as an Authority and therefore; the property should be exempt as public property for tax year 2018. The building value is removed for tax year 2018 because it was demolished as of January 1, 2018.

Recommendation: Grant exemption for tax year 2018



Appraisal Staff: Gaetjens Coreus (;.

Appraisal Manager: Gaetjens Coreus (',.

Dep. Chief Appraiser: Curtis Broden ~ /) Chief Appraiser: Dwight Robinson na ~

, )


06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June , 18

1

2

3

CVA CUVA Approvals

EXEMPT PROPERTIES

PARCEL ID YEAR

APPRAISER


08 -0600-0003-135-8 PALMER DOUGLAS M III & 2018 CUVA Approved

2018 CUVA RENEWAL

073

08 -0600-0003-142-4 PALMER DOUGLAS M III & 2018

073

CUVA Approved 2018 CUVA RENEWAL

08 -3100-0129-054-9 SEWELL RICKEY J & BETH A 2018

073

CUVA Approved NEW CUVA FOR 2018

1

HT536GAFUL

PREVIOUS CURRENT

CHANGE

83,800 83,800

0

0

115,400 115,400

287,200 287,200

0


Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

2018


Appeal Correction

PALMER DOUGLAS MIll & JUDITH Q

08 -0600-0003-135-8

0 Brazell Rd

65

V5

08002

Exempt CVA

Dwelling Characteristic Changes Exemptions & Special Assessments

From:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From:

Square Feet:

Acres: 20.59


Current FMV Recommended Special Asmt. Value FMVValue Value

Land 83,800 83 ,800 0

Building 0 0 0

Accessories 0 0 0

Total 83,800 83,800 0


To:

To:

Recommended Sp Asmt Value

15,710

0

0

15,710

I-----Public Prop.

I-----Religious

!-----Charitable

1-----Non-Profit

I-----Educational

Other:

_ __;;X_:__ Conservation Use

____ Preferential Asmt.

____ Historic Rehabilitated

____ Transitional

____ Env. Sensitive


Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on 12-31-2017. This parcel consists of 20.59 acres of timber. This property is used for timber.

The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include, but not be limited to: a) raising , harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.

Recommendation: The Board of Assessors grant CUVA. This is a Renewal covenant beginning January 1, 2018 ending December 31 , 2027.



Appraisal Staff: Gaetjens Coreus


Dep. Chief Appraiser: Tara Parker



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

2018


Appeal Correction

PALMER DOUGLAS M Ill & JUDITH Q

08 -0600-0003-142-4

0 Brazell Rd

65

vs 08002

Exempt CVA


From:

Year Built:

Effective Age:

Story Height:




Basement (Rec. Room) :

Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From:

Square Feet:

Acres: 0



Land 0 115,400 0

Building 0 0 0

Accessories 0 0 0

Total 0 115,400 0

Form SRF·RE (Rev. 09/06)

To:

To:

21.94

Recommended Sp Asmt Value

16,943

0

0

16,943

1-----Public Prop.

1-----Religious

1-----Charitable

1-----Non-Profit

1-----Educational

Other:

X Conservation Use ---____ Preferential Asmt.


____ Transitional

____ Env. Sensitive


Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This property was previously under a covenant which expired on 12-31-2017. This parcel is newly created from the parent parcel which was 24.6 acres. 3 acres were cut out for the residence. This parcel consists of 3 acres of pasture and 18.81 acres of timber. This property is used for timber.

The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include, but not be limited to: a) raising, harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.

Recommendation: The Board of Assessors grant CUVA. This is a Renewal covenant beginning January 1, 2018 ending December 31, 2027.



Appraisal Staff: Gaetjens Coreus



Chief Appraiser: Dwight Robinson ~, \



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

SEWELL RICKEY J & BETH A

08 -3100-0129-054-9

0 White Side Rd

65

V5

08001


From:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From:

Square Feet:

Acres: 23.97 -



Land 287,200 287,200 0

Building 0 0 0

Accessories 0 0 0

Total 287,200 287,200 0



To: Public Prop. X Conservation Use





Other:


Taxpayer submitted an Application for Current Use Assessment of Bona Fide Agricultural Property. This is a new covenant. This parcel consists of 1.4 acres of pasture and 22.5 acres of timber. This property is used for timber.

The requirement for the CUVA Program based on the rules and regulations of the Department of Revenue of the State of Georgia are as follows: The primary use of the property shall include. but not be limited to: a) raising, harvesting or storing crops. b) production of aquaculture, horticulture, floriculture , forestry, dairy, livestock, poultry and apiarian products. The property meets CUVA land requirements (b) above.

Recommendation: The Board of Assessors grant CUVA. This is a New covenant beginning January 1, 2018 ending December 31,

To: 2027.

-

Field Review Date: 06/06/18 Recommended Sp Asmt Value Date Submitted: 06/07/18

20,764 Appraisal Staff: Gaetjens Coreus Gt 0 Appraisal Manager: Gaetjens Coreus ~

0 Dep. Chief Appraiser: Tara Parker 'ORA/J 20,764 Chief Appraiser: Dwight Robinson ~·

I


06/13/2018 BOARD OF TAX ASSESSORS MEETING OF 21 June , 18

PARCEL ID YEAR

APPRAISER


CVD CUVA Denials

EXEMPT PROPERTIES

Conservation Use Denial

1

2

3

4

5

6

7

17 -0139- LL-112-2 NICHOLAS DANIEL !MERMAN TRUST 2018

2018 CUVA DENIED

009


TAX YEAR 2018 CUVA DENIED

009

17 - 0139- LL-114-8 NICHOLAS DANIEL !MERMAN TRUST 2018


073

17 -0139- LL-115 - 5 NICHOLAS DANIEL !MERMAN TRUST 2018


009



009



009



073

1

HT536GAFUL

PREVIOUS CURRENT

CHANGE

940,500 1,105,100

164 , 600

409,700 409,700

0

289,400 289,400

0

342,600 342,600

0

349,600 349,600

0

340,900 340,900

0

347,800 347,800

0



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

Nicholas Daniel lmerman Trust EtAI

17-0139- LL-112-2

576 Broadland Rd NW

05

R1

1718


From:

DitStHnHIU (FiniShed Area):


IB<•se•me•nt (Rec. Room):

IH1!at11na & Air:

Land Information

From:

3.99


Current Value


Special Sat. Value

0

0

0

0

To:

To:

3.99

940,500

164,600

0

00

Correction Exempt eve


I-----Public Prop.

I-----Religious

I-----Charitable

I-----N on-Profit

I-----Educational

Other:

X Conservation Use ----____ Preferential Asmt.


____ Transitional

____ Env. Sensitive


The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling about 10.3 acres. The subject parcel has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant. Also, this parcel was noticed without the house value. The recommended value change is with the building value added to the parcel. Recommendation : Deny CUVA for tax year 2018 and Re-Notice the parcel with the building value



Appraisal Staff: Kathryn byrd{jp



Chief



- ~ -... .. - ..,_ - ..... ,--- ---~ - .,. .ll ~ ......... --

Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018


17-0139- LL-113-0

0 Broadland Rd NW

05

R1

1718


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 1.67 1.67


Special Sat. Recommended Current Value Value Value

Land 409,700 0 409,700

Building 0 0 0

Accessories 0 0 0

Total 409,700 0 409,700

Form SRF·RE (Rev. 09106)

Correction Exempt CVD


!-----Public Prop.

!-----Religious

!-----Charitable

I-----N on-Profit

I-----Educational

Other:

X Conservation Use ----____ Preferential Asmt.


____ Transitional

____ Env. Sensitive


The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th , 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also fai led to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018



Appraisal Staff: Kathryn byrd(!!;






Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018


17-0139- LL-114-8

0 Broadland Rd NW

05

R1

1718


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 1.13 1.13



Land 409,700 0 409,700

Building 0 0 0

Accessories 0 0 0

Total 409,700 0 409,700




Public Prop. X Conservation Use





Other:


The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th , 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also fa iled to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018



Appraisal Staff: Kathryn byrd \ijj Appraisal Manager: Gaetjens Coreus Gr. Dep. Chief Appraiser: Tara Parker ;Jr?L;l/J Chief Appraiser: Dwight Robinson 1111: .

v



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

Nicholas Daniel !merman Trust EtAI

17-0139- LL-115-5

0 Broadland Rd NW

05

R1

1718


From: To:

Year Built:

Effective Age :

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete:

Other:

Land Information

From: To:

Square Feet:

Acres: 1.02 1.02



Land 342,600 0 342,600

Building 0 0 0

Accessories 0 0 0

Total 342,600 0 342,600



II Exemptions & Special Assessments






Other:


The taxpayer submitted a new application and questionnaire for Current Use Assessment of Bona Fide Agricultural Property. The application consist of 7 contiguous parcels totaling for about 10.3 acres. One of the 7 parcels has a single family residence. Fulton county requires that the property owner provides the assessors with a recorded survey to exclude the residence from the CUVA land. We made the property owner aware of the requirement, and he failed to provide the assessor's office with the survey, as well as, any additional documentation to substantiate the use of the property as agriculture use. During a field observation on May 9th, 2018, we also observed signs on the front entrance of the property that indicate additional parking space was available for a soccer field next door to the property. Our recommendation to the board is to deny the property the bona fide agricultural use covenant because not only we were not able to confirm the agricultural use of the property, but the owner also failed to provide a recorded survey and additional documentation to support the agricultural use of the property. Recommendation: Deny CUVA for tax year 2018



Appraisal Staff: Kathryn byrd ({!j Appraisal Manager: Gaetjens Coreus Cc. Dep. Chief Appraiser: Tara Parker d?.A,..IJ Chief Appraiser: Dwight Robinson ~-

v



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018


17-0139- LL-116-3

0 Broadland Rd NW

05

R1

1718


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete :

Other:

Land Information

From: To:

Square Feet:

Acres: 1.06 1.06



Land 349,600 0 349,600

Building 0 0 0

Accessories 0 0 0

Total 349,600 0 349,600

Form SRF·RE (Rev. 09/06)

Correction ____ _ Exempt CVD







Other:





Appraisal Staff: Kathryn byrd!!;

Appraisal Manager: Gaetjens Cereus ~ Dep. Chief Appraiser: Tara Parker ·?f!'-4/J Chief Appraiser: Dwight Robinson 7)«.

..... \



-- ~ --- .. - ...-- .... ~--- ---L: .... .,. ~

~ ......... --Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018


17-0139- LL-117-1

0 Broadland Rd NW

05

R1

1718


From: To:

Year Built:

Effective Age:

Story Height:





Heating & Air:

Garage:

Attic:



Quality Grade:

Percent Complete :

Other:

Land Information

From: To:

Square Feet:

Acres: 1.01 1.01



Land 340,900 0 340,900

Building 0 0 0

Accessories 0 0 0

Total 340,900 0 340,900


Correction ____ _ Exempt CVD







Other:





Appraisal Staff: Kathryn byrd lb Appraisal Manager: Gaetjens Coreus Or_

Dep. Chief Appraiser: Tara Parker ~ /J Chief Appraiser: Dwight Robinson ~ -

v



Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018


17-0139- LL-118-9

0 Broadland Rd NW

05

R1

1718


From: To:

IR:o<:<•m••nt (Finished Area):

IB~1Se1me1nt (Unfin. Area):

IR''""''m~>ont (Rec. Room):

Land Information

From: To:

Square Feet:

Acres: 1.05 1.05

Current Value

Land 347,800 0 347,800

Building 0 0 0

0 0 0

347,800 0 347,800




1------Public Prop.

I-----Religious

t-----Charitable

1------Non-Profit

1------Educational

Other:

_ ____:.X..:....__Conservation Use

____ Preferential Asmt.


____ Transitional

____ Env. Sensitive





Appraisal Staff: Kathryn byrd{!f



Chief Robinson


06/14/2018

PARCEL ID YEAR PROPERTY TYPE APPRAISER

BOARD OF TAX ASSESSORS MEETING OF 21 June, 2018

PRL Personal Property Releases


PERSONAL PROPERTY

Personal Property Value Update 1 P00005626865 VISTA INC

2

3

4

5

6

7

2011 BUSNES P54

P00005626865 2012 BUSNES P54

P00005626865 2013 BUSNES P54

P00005626865 2014 BUSNES P54

P00005626865 2015 BUSNES P54

P00005626865 2016 BUSNES P54

P00006159220 2010 LEASED P21

Business closed prior to January 1

VISTA INC Business closed prior to January 1



VISTA INC


VISTA INC


SYSIX FINANCIAL LLC Business closed prior to January 1

1

HT536GAFUL

PREVIOUS CURRENT

CHANGE

11,958 0

-11,958

11,958 0

-11,958

11,958 0

-11,958

11,958 0

-11,958

11,958 0

-11,958

11,958 0

-11,958

256,379 0

-256,379


06/14/2018

PARCEL :ID YEAR PROPERTY TYPE




PERSONAL PROPERTY

Personal Property Value Update

8 P00006159220 SYSIX FINANCIAL LLC

9

10

11

12

13

14

2011 LEASED P21

P00006159220 2012 LEASED P21

P00006159220 2013 LEASED P21

P00006159220 2014 LEASED P21

P00006159220 2015 LEASED P21

P00006159220 2016 LEASED P21

P00006309094 2011 BUSNES P50







ANDERSON SAFETY INC Business closed prior to January 1

2

HT536GAFUL

PREVIOUS CURRENT

CHANGE

256,379 0

-256,379

256,379 0

-256,379

256,379 0

-256,379

256,379 0

-256,379

256,379 0

-256,379

256,379 0

-256,379

35,265 0

-35,265


06/14/2018

PARCEL ID YEAR PROPERTY TYPE




PERSONAL PROPERTY

Personal Property Value Update 15 P00006309094 ANDERSON SAFETY INC

16

17

18

19

20

21

2012 BUSNES P50

P00006309094 2013 BUSNES P50

P00006309094 2014 BUSNES P50

P00006309094 2015 BUSNES P50

P00006309094 2016 BUSNES P50

P00006538948 2010 LEASED P21

P00006538948 2011 LEASED P21








3

HT536GAFUL

PREVIOUS CURRENT

CHANGE

35,265 0

-35,265

35,265 0

-35,265

35,265 0

-35,265

33,651 0

-33,651

33,651 0

-33,651

45,074 0

-45,074

45,074 0

-45,074


06/14/2018





PERSONAL PROPERTY

Personal Property Value Update 22 P00006538948 SYSIX FINANCIAL LLC

23

24

25

26

27

28

2012 LEASED P21

P00006538948 2013 LEASED P21

P00006538948 2014 LEASED P21

P00006538948 2015 LEASED P21

P00006538948 2016 LEASED P21

P20120003496 2013 BUSNES

P50

P20120003496 2014 BUSNES P50






AXSIS CUTTING SYSTEMS LLC Business closed prior to January 1

AXSIS CUTTING SYSTEMS LLC Business closed prior to January 1

4

HT536GAFUL

PREVIOUS CURRENT

CHANGE

45,074 0

-45,074

45,074 0

-45,074

45,074 0

-45,074

45,074 0

-45,074

45,074 0

-45,074

60,793 0

-60,793

60,793 0

-60,793


06/14/2018





PERSONAL PROPERTY

Personal Property Value Update 29 P20120003496 AXSIS CUTTING SYSTEMS LLC

30

31

32

33

34

35

2015 BUSNES P50

P20140001171 2014 BUSNES P16

P20140001171 2015 BUSNES P16

P20140001171 2016 BUSNES P16

P20140001628 2015 BUSNES

P48

P20140001628 2016 BUSNES

P48

P20160003150 2016 BUSNES P48


PBL SALES LLC Received additional documentation DUPLICATION OF ACCOUNT P20140001835



IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY

IMAEX TRADING CO Received additional documentation MOVED TO GWINNETT COUNTY

JIMMY JOHNS INC Received additional documentation DUPLICATION OF ACCOUNT P20150002999

5

HTS36GAFUL

PREVIOUS CURRENT

CHANGE

60,793 0

-60,793

14,600 0

-14,600

14,600 0

-14,600

14,600 0

-14,600

5,835,135 0

-5,835,135

5,835,135 0

5,835,135

68,348 0

-68,348


RAD Administrative Agenda - Residential

21 June, 201806/20/2018 HT536GAFUL

1

RESIDENTIAL PROPERTIES

14 -0241-0003-018-9

14 -0241-0003-018-9

14F-0076- LL-080-7

14F-0076- LL-080-7

17 -0044-0004-086-7

Improvement removed

Improvement removed

Add improvement

COTTON ANDERSON C

COTTON ANDERSON C

JW LAND INVESTMENTS LLC

JW LAND INVESTMENTS LLC

REISH RALDA L

REMOVED IMPROVEMENT FOR 2016-2017

REMOVED IMPROVEMENT FOR 2016-2017

COMMONA AREA

COMMON AREA

BLDG REMOVED IN ERROR RE-NOTICE

1

2

3

4

5

17,900

17,900

100

100

835,500

-22,200

-22,200

-404,800

-404,800

701,600


NOTES

PREVIOUS

CHANGE

2016

2017

2016

2017

2018

40,100

40,100

404,900

404,900

133,900

CURRENT

266

266

240

240

032

APPRAISER




Appeal Correction X Exempt

FUlmN COUNTY Tax Year(s): 2016-2017

Property Owner: COTTON ANDERSON C

Parcel Identification: 14 024100030189

Property Location : 3343 ADKINS RD NW

Tax District: 5

Property Class: R

Neighborhood: 14941

Subdivision Name: ROCHESTER

Agent I Tax Rep: N/A


From: To: Public Prop. Conservation Use

Year Built: 1961 N/A Religious Preferrential Asmt.

Effective Age: N/A N/A Charitable Historic Rehabilitated

Story Height: 1 N/A Non-Profit Transitional

Square Feet Living Area: 1,500 N/A Educational Env. Sensitive

Basement (Finished Area) : 0 N/A Other:

Basement (Unfin. Area): 0 N/A

Basement (Rec. Room): 0 N/A Notes & Recommendations

Heating & Air: 3 N/A PER PICTOMETRY INSPECTION APPRAISER FOUND THE PARCEL TO BE VACANT AS OF 1/1/2016. RECOMMENDED

Garage: N/A N/A VALUE IS FAIR AND EQUITABLE. LOCATED BETWEEN ADKINS ROAD NW AND FAIRBURN PLACE NW.

Attic: 1 N/A

Condition & Desirability: FAIR N/A

Cost & Design Factor: AVG N/A

Quality Grade: D+ N/A

Percent Complete: N/A N/A

Other: N/A N/A

Land Information

From: To:

Square Feet: • 26,200 26,200

Acres: 0.6015 0.6015

Property Valuation Summary Date Submitted: 06/06/18 Recommended

Robert Comer()\ H{!__ Current Value Value Appraiser:

Land 17,900 0 17,900 Appraisal Manager: Zachary Mitch~ &J11 Building 22,200 0 0 Dep. Chief Appraiser: Tara Parker ~~~ Accessories 0 0 0 /) f Total 40,100 0 17,900



FULTON COUNTY BOARD OF ASSESSORS

Real Property Staff Review Form

FULJIIN COUNTY

Tax Year(s):

Property Owner:


Property Location:

Tax District:

P roperty Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2016 &2017

JW Land investments lie

14F-0076- LL-080-7

0 Calverton Ln

5

R4

46052

LEGRANDE


From:

Year Built NA

Effective Age: NA

Story Height: NA

Square Feet Living Area: NA

Basement (Finished Area) : NA

Basement (Unfin. Area): NA

Basement (Rec. Room): NA

Heating & Air: NA

Garage: NA

Attic : NA

Condition & Desirability: NA

Cost & Design Factor: NA

Quality Grade: NA

Percent Complete: NA

Other: NA

Land Information

From:

Square Feet: 236,095

Acres: 5.42


Special Asmt.

To:

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

To:

236,095

5.42

Current Value Value Recommended Value

Land 421,100 0 100

Building 0 0

Accessories 0 0

Total 421 ,100 0 100


Correction X __ .:....:_ __ Exempt







Other:


The subject parcel is a road way in the LeGrande subdivision in the City of South Fulton. Parcel should be valued as common area and a nominal value of $100 shall apply.

Field Review Date:

Date Submitted : 06/1 4/18

Appraisal Staff: Gregory Mitchell ~· Appraisal Manager: Zacha~ Mitchell

Deputy Chief Appraiser: Tara Parker /_ ( J ( JJ) v \(J


FULTON COUNTY BOARD OF ASSESSORS

Real Property Staff Review Form

- ----- --- , _ -- ·---. ... ..,_ - _.,. ---- ~ L.: - .,. .:II ~ ......... --RIJIN COIJNlY Tax Year(s):

Property Owner:


Property Location:

Tax District:

Property Class:

Neighborhood:

Subdivision Name:

Agent I Tax Rep:

Appeal

2018

REISH RALDA L

17 -0044-0004-086-7

750 Park Ave.

~(J~-4J R3 (./:Y

99984

Park Avenue Condominiums


From:

Year Built: 0

Effective Age: 0

Story Height: 0

Square Feet Living Area: 0

Basement (Finished Area): N/A

Basement (Unfin. Area): N/A

Basement (Rec. Room): N/A

Heating & Air: 0

Garage: N/A

Attic: N/A

Condition & Desirability: 0

Cost & Design Factor: 0%

Quality Grade: 0

Percent Complete: 0%

Other:

Land Information

Square Feet:

Acres:

From :

3,422


Special Asmt. Current Value Value

Land 133,900 0

Building 0 0

Accessories 0 0

Total 133,900 0


To:

1999

0

3,422

N/A

N/A

N/A

GAS/WARM AIR

N/A

N/A

EX

0%

X

100%

To:

3,422

Recommended Value

133,900

701,600

0

835,500

Exempt


!-----Public Prop_

!-----Religious

!-----Charitable

f------Non-Profit

f------Educational

Other:

_ ___ Conservation Use

____ Preferrentia l Asmt.


____ Transitional

____ Env. Sensitive


The taxpayer contacted our office and stated that thei r notice represented a value that was too low for her parcel. After a thorough investigation it was determined that the property was converted to commercial and the dwelling was removed in 2015. However there was an override for the building value for 2016 & 2017. That override was removed for 2018 which caused the taxpayer to be noticed without a dwelling value. We have put the dwelling data back on the property record card for the tax year 2018. It is our recommendation that the parcel be re-noticed for 2018.

Recommendation that the parcel be re-noticed for 2018.


Appraisal Manager: Brian Gardner ------~~~~~------

Dep. Chief Appraiser: Tara Parker -------~++--------


CAD Administrative Agenda - Commercial

21 June, 201806/20/2018 HT536GAFUL

1

COMMERCIAL PROPERTIES

14 -0078-0012-087-1

14 -0149-0001-089-5

14 -0149-0001-089-5

14 -0149-0001-089-5

14 -0158-0003-046-1

17 -0034- LL-174-8

17 -0038- LL-108-2

Correct improvement value

Improvement removed

Improvement removed

Improvement removed

Right Of Way

Right Of Way

Right Of Way

ARBORVISTA INVESTMENTS LLLP

LUCAS J SCOTT

LUCAS J SCOTT

LUCAS J SCOTT

GPI EAST POINT MAIN LLC

JEN GEORGIA 4 LLC

PLN GLENRIDGE POINT L P

1

2

3

4

5

6

7

1,463,500

162,000

162,000

162,000

1,268,000

2,570,800

526,600

-392,700

-24,500

-24,500

-24,500

-9,900

-283,600

-46,400


NOTES

PREVIOUS

CHANGE

2017

2016

2017

2018

2017

2018

2018

1,856,200

186,500

186,500

186,500

1,277,900

2,854,400

573,000

CURRENT

996

127

127

127

042

626

513

APPRAISER



---=- --~ .. --: -- --IL.: - ""' .:11 .,. ... FULmN CUUNTY

T :L"t Y caf1s):

Parcel ID(S) Property Owner Situs Address Tax District Property Class Neighborhood( S)

Action Code BldgJSubdivision Namt!

Contact Dute:

Contact Number:

Agent i Owner:

Field Review Date:

Commercial

Land

Building

TOTAL

Submitted by:

Dare:

Deputy Chief Appraiser:

FULTON COUNTY BOARD OF ASSESSORS REAL PROP[RTY STAFF REVII!:W FORi\-1

F01mal Appeal

2017

I~ -007R-0012-0R7·1 Arborvista Investments LLP I 02 Cone Street 05Y Atlanta CJ CB04

3127!10 Ill

'NIA

J/2712018

Current

1,022,600

833,600

l, ll56,200

Recommended

1.022,600

440,900

1.463,500

--0~ David A. Robinson, Sr. .,,.

4/612018

Curtis Broden

Error Correction xxxx

Rc:.r;un fur Property l'tc\ricw

Equal ization of va lue.

Appraisers Notes and Rcco mmcndutions

Staff Appraiser was assigned the task to review the subject properly. Subject property is a 1959 yc:ar built parking garage that is ,-alued at S 1,856.:!00. Two other parking garages locatccJ at 100 and 104 Luck ie Strc:e t have had their values reduced to S::!l a square foot at the Board of Equalization. I 00 Luckie ( 14-007X-00 12-092- 1 l solcJ in 20 16 fo r S:! l « square foot. The staff' appraiser recommends that the subject property be valued at 52 1 a square foot for a fa ir market value of s 1.463,500.

L11ud Si:.e Laud Value Buildillf! She I Gross or Net S11Ft or Acres Per - Srr Ft or A crc:s Gross Net Leasable

.3084 Acres 53,315,823 Per Acre 0Cl.690 69.690

Appraisal 1'vlanagcr: Vincent Clark

Chief Appraiser: Dwight Rob inson



Appeal ___ _ Error Correction X

fUlJON COUNTY

T ax Year(s):

Parcel Idenfication:

Property Owner:

Situs Address:

Tax District:

Property Class:

Neighborhood:

Action:

Bldg./Subdivision Name:

Contact Date:

Contact Number:

Agent:

Field Review Date:

Land

Building

TOTAL

2018, 2017, and 2016

162,000

24,500

Submitted by:

Date:


Form RE/SRF Rev. 02/()4

1s6,soo I

2016,2017, 2018

14-0 149-0001 -089-5

Lucas, Scott J

1619 Ralph D Abernathy SW

05-Atlanta

c C603

Data CoiTection

05/31118

404.580.1362

none

06/01/18

Recommended

162,000

162,ooo I

Dominic C. Lewis --~

06/01118

Curtis Broden

Reason for Property Review

The taxpayer states there is no improvement on parcel and has not been for several years.

Appraisers Notes and Recommendations

Upon field check of subject property and review of pictometry software imagery from past years, it was determined that there was no improvement on parcel dating back to calendar year 2014. Recommend parcel valuation be corrected to reflect land only value for tax year 2016,2017, and 2018 forward. Review of parcel for new construction is also recommended for future years.

Appraisal Manager: Vincent Clark

Chief Appraiser: Dwi ht Robinson 1


--- ·--- . - .._ - .... · ~ -- ....-L: •. - ~

~-~ --FULJDN COUNTY

Tax Ycar(s):


Property Owner:

Situs Address:

Tax District:

Property Class:

Neighborhood :

Action:

Bldg./Subdivision i'\amc:

Contact Date:

Contact Numb..:r:

Ag..:nt:

FULTON COUNTY BOAR() OF ASSESSORS Real Property Staff Review Form

Appeal ___ _ Error Correction X

Reason for Property Review ZOI7

1-1 0 158-0003-046-1 Land package right-of-way ..:flccti vc 201 7. R..:ceived GPI EAST POINT MAIN LLC alicr-digcst. Subject is a Family Dollar built in 2016.

~031 MAIN ST EP

05-Atlanta

Cl

C915

06/08118

Appraisers i'\otcs and Recommendations

Right-of-way results in acreage change from .927 to .9068 cftcctiv...: 20 17.

Field Rcvi..:w Date: 06/08118

Land

Building

TOTAL

Subrnitt...:d by:

Date:

Deputy Chid Apprai s..:r:

Form REISRF ~ev C2.().:

Current Reconunendcd

454.300

823,600

1.277,9oo I 444.400

S23.600

1.26s,oon I

Shant.: DeBurst-.S!, U Q

06/0811 8

Cunis Broden

Appraisal i'vlanager: Vinccnt Clark vc---

Chief Apprais..:r: Dwight Robinson


FUlmN COUNTY Tax Year(s):

Lead Parent Parcel:

Lead Property Owner:

Lead Situs Address:

Tax District:

Property Class:

Neighborhood:

Action:


Field Review Date:

ParceiiD


LAND

2018

17-0034-LL-174-8

Jen Georgia 4 LLC

701 Abernathy Rd

59 Sandy Springs

c C204

Right-of-Way

06/05/18


Right-of-Way


Dimension change from 7.929AC to 7.141AC per land package/deed for a Right-of-Way on Abernathy Rd.

Parent Parcel(s): 17-0034-LL-174-8

FMV

2,854,400

2,854,400

New Parcel(s): 17-0034-LL-174-8 2,570,800

Submitted by:

Date:


Form RE/SRF-L Rev. 02104

2,570,800

06/07/18

Curtis Broden

Land Size Land Value Building Size I Gross

SqFt / AC Per - SqFt/AC Gross I Net Leasable 7.141ac $360,005/ac

Appraisal Manager:

Chief Appraiser:


RlliDNCDUNTY Tax Year(s):

Lead Parent Parcel:

Lead Property Owner:

L ead Situs Address:

Tax District:

Property Class:

Neighborhood:

Action:


Field Review Date:

ParceliD


LAND

2018

17 -0038- ll- 108-2

PLN GLENRIDGE POINT L P

59B

C3

C203

Land Right of Way

06/04/l8


Land Right of Way


Land Right of Way was extracted from the parent parcel creating a new chi ld parcel with reduced square footage. Parcel is vacant and undeveloped and owned byPLN GLENRIDGE POINT LP, a taxable entity.

Parent Parcel(s): 17 -0038- LL-1 08-2

FMV

573,000

New Parcel(s): 17 -0038- U -108-2

Submitted by: Steve Balfour

Date: 06/04118

Deputy Chief Appraiser: Curtis Broden

Form RE/SRF·L Rev. 02104

573,000

526,600

526,600

Land Size Land Value Building Size I Gross

SqFt l AC Per- SqFt/AC Gross !Net Leasable 0.625 AC 842624 I AC

Appraisal Manager: Corey McDanie~

Chief Appraiser: Dwi

Documents

FULTON COUNTY BOARD OF ASSESSORS Regular Meeting … · mcnaughton ronald l & donna l mcnaughton ronald l & donna l potdar santosh n & sheehan roswell tanner & shelby carol applied