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NEW!
Property Record Card Service provided
by the Fulton County Taxpayers Foundation


One of the most important steps you can take in understanding you property taxes is getting to know your property record card!

Is your square footage correct?
What category is your basement?
Is the number of bedrooms accurate?

Because the online data is not always accurate, the only way to get your property record card is to request it in person, at a county service center.

Don’t have time?
No problem!

The FCTF has implemented a new, inexpensive way to get your property record card without leaving your house! For a $20.00* fee, you can request the Foundation to retrieve your Property Record Card from the county, delivering it to you via USPS or you come in for a free consultation.

Take advantage of this service TODAY!

 Letter of Authorization Release of Property Record Card

*Fee covers millage, parking, postage and cost of card. There is a per-page cost for non-property owner requests, as stated by the Fulton County Board of Assessors, 2010. Please allow 1-2 weeks for delivery. Cards can be picked up at the FCTF office by appointment only.

The service is for current members of the Foundation.
We can not fulfill any requests unless you are current dues-paying member.


 
Property Record Service $20.00
Click Here for Product Details!
 


Understanding Your Residential Property Record Card
Prepared by Fulton County Tax Assessor's Office

A residential property record card, commonly referred to as a “PRC,” contains over 100 fields of information. Many of the fields are for informational purposes only, such as the site address, while others drive value. This pamphlet is intended to assist a taxpayer in understanding the PRC and its contents.

Each field is represented by a field number in parentheses, such as (010). Next to each field number is a short description and a number. The number generally represents some type of descriptive data. For example, field (515), titled BASEMENT, has a number next to the description that tells the appraisal system what type of basement the parcel has, or whether the parcel has a basement at all. In the case of basements, a code of 1 means no basement and is followed by the description none. The number 2 means that the parcel has a crawl space and no basement while the number 3 represents a part basement, and number 4 represents a full basement.

The following is a list of the primary field numbers and descriptions:

(010) PARCEL ID

This field lists the identification number for the parcel. It is the reference number used by the assessor’s office to identify the parcel. It typically describes part of the legal description by district, land lot, and square.

(050) TAX CODE

This field describes the classification of a parcel. R stands for residential. The R will be followed by a number such as 1 (e.g. R1). This field is for descriptive purposes by the Georgia Department of Revenue for tax digest review and parcel stratification only but does not drive value.      

R1 = Residential property with an improvement, such as a house

R3 = Vacant residential lot, typically less than 5 acres

R4 = Residential lot greater than 5 acres but less than 25 acres

R5 = Residential lot greater than 25 acres

(070) ZONING

This field lists the current zoning of the property.

(080) SITE ADDRESS

This field lists the situs address of the parcel. It does not list any alternate mailing address for tax notices or bills. Vacant lots do not carry a street number, only a 0 and the name of the street.

(101) NBHD

This field lists the Neighborhood number of the property. The assessor’s office groups similar properties together for comparison purposes, allowing a similar group of properties to be appraised in a similar manner. This allows the assessors to analyze real estate sales in local and regional market segments. This produces more accurate, reliable, and uniform appraisals in a given market area.

(102) LAND USE

This field is similar to field (050), TAX CODE, in that it is a descriptive field and does not drive value. For example, a code of 101 would describe a property with an improvement (e.g. house, shed, barn), while a code of 100 would describe a vacant residential lot

100 – Vacant lot, residential

101 – Residential parcel with an improvement

102 – Duplex

103 – Triplex

106 – Condo

107 – Townhouse

110 – Loft

199 – Incomplete improvement as of January 1st

(103) LVG UNIT

Describes the number of living units on parcel, For example a duplex would have a code of 002, representing two living units on the parcel.

(104) CLASS

This field is for descriptive purposes only. It is used by the Georgia Department of Revenue for tax digest review and parcel stratification only but does not drive value. For example, R means residential while C means commercial.

(201) SALES DATA

This field lists the sales activity of the parcel. This field lists the month, year, and sale amount of the parcel. This field is limited to three sales and is for informational purposes.

(311) or (321) LAND VALUE

These fields list the land size of the parcel, either in square footage or by acres. The far right column lists the total land value for the parcel and is rounded to the nearest hundred dollars. This number is added to an improvement value on the second or back page of the PRC, resulting in a total appraised value for the parcel.

(400) TOPO

This field is for descriptive purposes only and does not drive value. It generally describes the topography of the property from the street and will have a descriptor after the code such as LEVEL for code 1.

(410) UTIL

Describes the type of utilities available to the property. The following is a listing of the most common types of codes found on the PRC. This field affects the land valuation by placing additional value on land with access to public sewer, water, and gas.

1. Public water and sewer

2. Public water

3. Public sewer

4. Well

5. Septic

7. Gas

8. All utilities are underground

(420) ST/RD

Describes whether a street is paved, gravel, or dirt. This field affects the land value by placing additional value on the land for paved roads versus semi-improved or dirt roads.

(450) PARKING

An informational field, this field describes the type of parking, quantity, and the proximity of parking to the parcel. Descriptions list whether a parcel has off street or on street parking, near or far from the property, and whether there is adequate parking available. This field does not affect the valuation.

(461-463) WORK ACTIVITY

These fields list the dates that the assessor’s appraisal staff performed some type of work function. It could be the result of reappraisal work, permitted activity, land dimension change, or some type of review activity. Entries do not necessarily reflect an on site inspection of the subject property.

(481-483) NOTES

These fields list any appraiser notes for the parcel. It may include items such as a lot number, subdivision name, or any other notes relevant to the parcel.

(500) INDICATOR

This field indicates whether the parcel has a house on it (D for dwelling), is vacant (V), or has other (O) types of miscellaneous building or yard improvements. Other (O) is also used for incomplete construction.

(505) STORY HEIGHT and (521)

These fields describe whether the main body of the house is two story, 1.5 stories, attic part finished, attic full finished, attic wall height, attic unfinished, or no attic at all. These descriptions allow the appraisal system to calculate the second floor area. For example, attic wall height attributes 55% of the ground floor living area to the second story. The following list demonstrates the code, name, and percent of the first floor that resides on the second floor. Field 505 and 521 are interrelated. First, the appraiser determines whether the house is a one story, a 1 ˝ story, or a 2.0 story. Then the appraiser will use field 521 to determine the amount of area attributable to any attic space, if any.

1. No attic (521)

2. The house has an attic but it is unfinished (521)

3. Attic Part Finished-2nd floor is approximately 20% of the first floor area (521)

4. Attic Full Finish-2nd floor is approximately 40% of the ground floor area (521)

5. Attic Wall Height-2nd floor is approximately 55% of the ground floor area (521)

1.0 Story - The house is one story (505)

1.5 Story - 2nd floor is approximately 75% of the ground floor area (505)

2.0 Story - 2nd floor area of the main body of the house is equivalent to the first floor area (505)

(506) EXT. WALL

Describes the exterior wall composition, such as brick, frame, stucco, stone, etc. Adjustments are made to the base pricing of a house based on the exterior wall type. For example, brick prices out higher than frame, which prices out higher than stucco.

(507) STYLE

Describes the type of architecture of the improvement, such as colonial, conventional, duplex, bi-level, ranch, etc.

(510) BUILT/REM/EFF

Lists the year built, remodel year if any, and the effective age of the property. Typically, the older a home is, the higher the depreciation amount related to the improvement. However, when a property is renovated, the effective age of the improvements is reduced. By using effective age, the appraisers can value two identical properties differently,  appraising a renovated property higher than an identical non-renovated property. This captures differences in value from a renovated home versus a non-renovated home.

(515) BASEMENT

Describes whether an improvement has a full basement, part basement, crawl space, or none (e.g. slab).

1. No basement (slab)

2. Crawl space

3. Part basement

4. Full basement  

(520) HEATING

Describes whether an improvement has central air (4), central/forced heat (3), non-central heating and cooling (2), or no central air or heat (1). Central air will contribute more dollar value to the base improvement versus none.

(525) TOT RMS

This field informational and does NOT affect value. It estimates the total number of rooms in the house, the number of bedrooms, and whether the subject property has a family room.

(526) BATH COUNT

Lists the number of full baths, half baths, and additional fixtures (such as sink, hot water heater, wet bar, his and her sinks in the master bath, separate tub and shower, etc.)

(545) PHYS. COND

This field is informational and does NOT affect value. Differences in physical condition between improvements for valuation purposes are addressed through the depreciation factor CDU, which is field 562.

(551) UNFIN.AREA

Represents areas that are dry walled but not completely finished, such as a basement.

(552) REC.ROOM AREA

Describes finished basement area that has been finished at a lower standard than the main level(s) of the improvement. Recreation room area typically employs a drop ceiling versus dry wall.

(553) FBLA

Finished basement living area represents the square footage of finished area in the basement. Usually built to the quality of the first floor area and uses a dry wall ceiling versus a drop ceiling.

(554) WBFP STACKS/OPENINGS

Wood burning fireplace. Field allows the entry of more than one opening per chimney stack.

(555) METAL FP STACKS

Indicates the presence of prefabricated metal fireplaces. Usually, metal fireplaces only use gas and cannot burn wooden logs.

(556) BSMT. GAR.

Describes the number of garages on the basement level of the improvement.

(560) GRADE FACTOR

A grade is assigned to each improved property by the appraiser. The grade represents the quality, type, style, or other judgment factors that the appraiser believes are encompassed in the improvement. Grades are not affected by condition or depreciation (the CDU factor determines the appropriate amount of depreciation). In a homogeneous neighborhood, grades will be relatively uniform and similar. Urban areas are more likely to have widely varying grades since size, quality, and craftsmanship traditionally vary more than they do in typical homogeneous suburban neighborhoods. The grades range from highest magnitude to lowest in the following order; E+, E, E-, X+,X, X-, A+, A, A-, B+, B, B-, C+, C, C-, D+, D, D-. E grades are typically mansion and multi-million dollar properties while D grades may include small, square, shot-gun style home.

(561) CDU

The CDU (condition, desirability, utility) factor captures and reflects depreciation of a property and other external factors that encompass an improvement. This factor is the primary driver of depreciation value. It often reflects differences between renovated and non-renovated homes in an area. A CDU factor is chosen by the appraiser and based on their knowledge, neighborhood familiarity, and appraisal experience. The following lists the possible CDU factors and their general meaning:

EX-(Excellent) indicates near perfect, substantial upkeep with minimal deferred maintenance, attractive and highly desirable

VG-(Very Good) minor deterioration visible, still attractive and desirable but slightly less than EX

GD-(Good) minor deterioration visible, slightly less attractive and desirable but useful

AV-(Average) indicates property has normal wear and tear and is average in attractiveness and desirability

FR-(Fair) indicates marked deterioration, less attractive and desirable than typical properties in the area, more than typical deferred maintenance

PR-(Poor) indicates definite deterioration and is in poor condition, with a large amount of physical depreciation from wear and tear

VP-(Very Poor) condition usually approaches unsoundness, extremely undesirable and barely usable

UN-(Unsound) dwelling is unsound and unfit for use

(701-706)

List other building and yard improvements such as pools, detached garages, sheds, gazebos, and other improvements that are typically detached from the main structure. Some of the more frequently used codes are as follows:

RP1-pool with a plastic liner

RP2-prefab vinyl pool

RP3-reinforced concrete pool

RP4-fiberglass pool

RP5-gunite pool

RS1-frame utility shed

GZ1-gazebo

TC1-asphalt tennis court

RG1-detached frame garage

RG2-detached brick garage

DWELLING COMPUTATIONS

The dwelling computations portion of the PRC is on the 2nd page or back of the PRC. This area describes the calculations used to derive the appraised value using the cost approach to value. Based on the square footage and characteristics on page one of the PRC, value is added or subtracted. This value is then added to the total land value generated under fields 311 through 326 to form a final cost approach to value. Below the dwelling computations, a current value is listed.

The diagram represents the footprint of the improvement. Garage, decks, patios, and other items are shown separately and valued differently then the heated and cooled portion of the home. The S.F.L.A in the upper left hand corner of the PRC (field 559) represents the total heated and cooled square footage of the improvement, including any finished basement. However, this total does NOT include any recreation room area (Rec.Room), only finished basement living area (FBLA). G.F.L.A. only includes the ground floor living area of the improvement and not the second story or any one story additions.

(601-608) ADDITIONS

The additions area is where the different components of the house are priced and valued. The different codes represent items such as garages, decks, patios, one story areas of two story homes, porches, bay windows, etc. There are a maximum of eight additions allowed in our current appraisal system. Many times similar additions will be added together and not drawn in the diagram so that all additions will be entered into our appraisal system. The following is a representative list of the most commonly used codes and what they mean:

10. 1.0 story frame

11. Open frame porch

12. Enclosed frame porch

13. Frame garage

14. Frame utility building

15. Frame bay window

16. Frame overhang

17. ˝ story frame, usually on second floor area

18. Attic unfinished

19. Attic finished

20. 1.0 story brick

21. Open masonry (brick) porch

22. Enclosed masonry (brick) porch

23. Brick garage

24. Masonry utility building

25. Masonry bay window

27. ˝ story masonry (brick), usually on second floor

30. Carport

31. Wood deck

33. Concrete patio

34. Stone or tile patio

35. Masonry stoop  

 

 



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