FULTON COUNTY BOARD OF ASSESSORS Regular …fultonassessor.org/wp-content/uploads/sites/16/2018/05/05-03-18... · FULTON COUNTY BOARD OF ASSESSORS . Regular Meeting Agenda . Thursday,

FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda

Thursday, May 3, 2018 12:30 PM

Call to Order 18-0503-100 – Approval of Agenda Invocation 18-0503-102 – Approval of April 26, 2018 Minutes Citizen Time Fulton County Development Authority 18-0503-103 – WP Hotel Owner LLC Section Reports 18-0503-200 – Field Book Changes Page 4 18-0503-201 – Homestead Exemption Changes Page 6 18-0503-202 – Exemption Approvals Page 9 18-0503-203 – Exemption Denials Page 12 18-0503-204 – Conservation Use Approvals Page 14 18-0503-205 – Personal Property Administrative Changes Page 17 18-0503-206 – Residential Administrative Changes Page 18 18-0503-207 – Commercial Administrative Changes Page 24 18-0503-208 – 2017 Appeal Second Reviews (Personal Property) Page 32 18-0503-209 – 2017 Appeal Withdrawals (Personal Property) Page 35 18-0503-210 – 2017 Appeals to Superior Court Page 36 Discussion Items 18-0503-D001 – Procedural Rules (Morris) Chief Appraiser’s Report 18-0503-300 – Approval of 2018 Real Property Values and Authorization to Mail 2018 Assessment Notices

Fulton County Board of Assessors Regular Meeting Minutes – April 26, 2018

Member Attendance: Brandi Hunter-Lewis, Chair; Michael Fitzgerald; Edward London; and Royce Morris. Salma Ahmed was not in attendance. Staff Attendance: DeWayne Pinkney, Secretary/Deputy Chief Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden and Tara Parker, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, and Corey McDaniel, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Administrative Coordinator, Reginald Elder, Database Specialist. Other Attendees: Cheryl Ringer and Kimberly Alexander, Fulton County Attorney’s Office; Sandy Zayac and Shelby Uribe, Fulton County Development Authority; Doug Selby and Issac Yilma, Atlanta Development Authority.

Chair Brandi Hunter-Lewis called the meeting to order at 12:46 p.m.

Approval of Agenda – 18-0426-100 – Motion to approve: London, Second: Morris. The motion passed unanimously. Invocation – Brandi Hunter-Lewis gave the invocation. Approval of April 5, 2018 Minutes – 18-0426-102 – Motion to approve: Morris, Second: Fitzgerald. The motion passed unanimously. Citizen Time – There were no citizens present to speak at this meeting. Fulton County Development Authority 18-0426-103 – Pad On Harvard Residential Delaware LLC Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. Atlanta Development Authority 18-0426-104 – ArrowRock II Aerotropolis North LLC 18-0426-105 – CRP-CHI Southside Logistics Owner LLC Motion to approve both projects: Fitzgerald, Second: London. The motion passed unanimously. Section Reports Motion Second Vote 18-0426-200 – Field Book Changes London Morris Unanimous 18-0426-201 – Homestead Exemption Changes Fitzgerald London Unanimous 18-0426-202 – Exemption Approvals Fitzgerald London Unanimous 18-0426-203 – Conservation Use Approvals Fitzgerald London Unanimous 18-0426-204 – Special Properties Fitzgerald London Unanimous 18-0426-205 – Residential Administrative Changes London Morris Unanimous 18-0426-206 – Commercial Administrative Changes Morris Fitzgerald Unanimous 18-0426-207 – 2017 Appeal No Changes London Morris Unanimous 18-0426-208 – 2017 Appeal Value Changes Fitzgerald London Unanimous 18-0426-209 – 2017 Appeal Second Reviews w/Value Freeze London Morris Unanimous 18-0426-210 – 2017 Appeal Second Reviews Morris London Unanimous 18-0426-211 – 2017 Appeals to Superior Court Fitzgerald Morris Unanimous Fulton BOA Meeting - 05-03-18 - Page 2

Board of Assessors Minutes – April 26, 2018 Page 2 of 2

Discussion Items 18-0426-D001 – Sales Validation (Morris) Mr. Morris submitted a spreadsheet of properties that were valued at their prior year sales price without other surrounding properties being adjusted. Dwight Robinson stated that he will assign staff to review the data and report back to the board. 18-0426-D002 – Communication Plan Update (Fitzgerald) Dwight Robinson explained that we are now in the What To Expect phase of the plan. Newsletters, informational flyers and videos have been posted online. Postcards will be mailed next week to advise that notices will be sent in late May and that some property values are likely to increase. Also, an information sheet will be included with each notice. The final phase will be Understanding the Appeals Process. 18-0426-D003 – Customer Support Plan Update (Fitzgerald) Dwight Robinson reported that we have hired additional customer service staff to answer the phones. We have also acquired new software that will be used to generate service tickets. These tickets will be assigned to staff for responding to taxpayer concerns. 18-0426-D004 – Deactivated Parcels Update (Fitzgerald) Staff is continuing to work land packages and value parcels as a result of splits and consolidations. 18-0426-D005 – SmartFile Implementation Update (Fitzgerald) The Change of Address and Data Gathering services will be available within the next two weeks. Chief Appraiser Report – A copy of the report outline and attachments are included with the minutes of this meeting. Executive Session Motion for executive session to discuss litigation: London, Second: Fitzgerald. The motion passed unanimously. Motion to return to regular session: London, Second: Hunter. The motion passed with Fitzgerald, Hunter-Lewis and London voting in favor. Royce Morris was not in the room to vote. Adjournment – Motion to adjourn: London, Second: Fitzgerald. The meeting was adjourned at 2:30 p.m. Submitted By: S. DeWayne Pinkney, Secretary

Fulton BOA Meeting - 05-03-18 - Page 3

BOARD OF TAX ASSESSORS MEETING OF

FBC Field Book Changes

03 May, 201805/01/2018 HT536GAFUL

1

RESIDENTIAL PROPERTIES

14 -0145-0007-012-5

14 -0145-0007-012-5

14 -0145-0007-012-5

14 -0145-0007-012-5

14 -0145-0007-012-5

14 -0145-0007-012-5

14 -0145-0007-012-5

Ownership correction







PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

PSS INVESTMENTS LLC

CORRECT OWNERSHIP PER DB 47026-648







1

2

3

4

5

6

7

82,100

82,100

49,300

12,800

18,800

18,800

18,800

0

0

0

0

0

0

0

PARCEL ID OWNER NAMEYEAR REASON

NOTES

PREVIOUS

CHANGE

2009

2010

2011

2012

2013

2014

2015

82,100

82,100

49,300

12,800

18,800

18,800

18,800

CURRENT

MS

MS

MS

UN

MS

MS

MS

APPRAISER



FBC Field Book Changes

03 May, 201805/01/2018 HT536GAFUL

2


14 -0145-0007-012-5

14 -0145-0007-012-5



PSS INVESTMENTS LLC

PSS INVESTMENTS LLC



8

9

18,800

18,800

0

0


NOTES

PREVIOUS

CHANGE

2016

2017

18,800

18,800

CURRENT

MS

MS



HEC Homestead Exemption Changes

03 May, 201805/01/2018 HT536GAFUL

1

HOMESTEAD DIVISION

11 -0466-0191-017-7

11 -0466-0191-017-7

11 -0466-0191-017-7

11 -1090-0386-041-4

12 -2756-0705-005-4

12 -2756-0705-005-4

12 -2756-0705-005-4

Homestead removal

Homestead removal

Homestead removal

Continuing occupancy

Homestead removal

Homestead removal

Homestead removal

LIGHT BONNIE B

LIGHT BONNIE B

LIGHT BONNIE B

WESLEY JOHN THOMAS & AMRIN BANU

ROBERTSON JOSEPH &

ROBERTSON JOSEPH &

ROBERTSON JOSEPH &

MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

REINSTATE DEED CHANGE

DOUBLE H/E IN COBB COUNTY



1

2

3

4

5

6

7

162,100

162,100

162,100

258,900

215,800

215,800

215,800

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2015

2016

2017

2017

2015

2016

2017

162,100

162,100

162,100

258,900

215,800

215,800

215,800

CURRENT

AW

AW

AW

FB

FB

FB

FB

APPRAISER




03 May, 201805/01/2018 HT536GAFUL

2

HOMESTEAD DIVISION

14 -0053-0006-102-5

14 -0053-0006-102-5

17 -0070-0001-069-3

17 -0070-0001-069-3

17 -0070-0001-069-3

17 -0095-0009-008-4

22 -3810-0880-035-9

Homestead removal

Homestead removal

Homestead removal

Homestead removal

Homestead removal



ANDERSON CHRISTOPHER H & MELISSA S

ANDERSON CHRISTOPHER H & MELISSA S

LUTRICK CELI OLIVENCIA



BOEDECKER EMILY

OTTO NICHOLAS & VICKIE R

T/P MOVED TO S.C IN 2015

T/P MOVED TO SC IN 2015

MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

MULTIPLE HOMESTEADS

REMOVED IN ERROR

APPLIED BEFORE DEADLINE

8

9

10

11

12

13

14

138,500

138,500

280,000

283,600

283,600

207,600

860,000

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2016

2017

2015

2016

2017

2017

2017

138,500

138,500

280,000

283,600

283,600

207,600

860,000

CURRENT

FB

FB

AW

AW

AW

AW

AW




03 May, 201805/01/2018 HT536GAFUL

3

HOMESTEAD DIVISION

22 -4643-1127-027-8Continuing occupancyALFANO JAMES A JR & ELIZABETH B

APPLIED BEFORE DEADLINE

15 300,800

0


NOTES

PREVIOUS

CHANGE

2017

300,800

CURRENT

AW











AD2 Administrative Agenda-Personal Property

03 May, 201804/30/2018 HT536GAFUL

1

PERSONAL PROPERTY

P20090007439

P20130000417

P20150002728

P20180000216

P20180000393

P00000016798

Does not qualify for Freeport





Adjusting roll up value to return filed

BARBARA LYNN'S KITCHEN INC

A B L TECHNIC NORTH AMERICA CORP

OLYMPIC STEEL INC

DT GROUP INC

DICKS SPORTING GOODS INC

JANE J MARSDEN ANTIQUES &

STOCK IN TRADE OF A RETAILER

NOT A GEORGIA MANUFACTURER



STOCK IN TRADE OF A RETAILER

1

2

3

4

5

6

74,202

1,873,662

240,713

336,969

3,583,996

1,960,582

0

0

0

0

0

-184,352

Freeport Denial

Personal Property Value Update


NOTES

PREVIOUS

CHANGE

2018

2018

2018

2018

2018

2015

74,202

1,873,662

240,713

336,969

3,583,996

2,144,934

CURRENTPROPERTY TYPE

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

P56

P56

P56

P56

P56

P34

APPRAISER



RAD Administrative Agenda - Residential

03 May, 201805/01/2018 HT536GAFUL

1


07 -1902-0087-019-8

09F-2301-0084-135-0

09F-2301-0084-161-6

09F-2301-0084-163-2

09F-2301-0084-168-1

Improvement removed

Adjust for percent complete

Correct coding

Correct improvement value

Correct improvement value

SY THIERNO OUSMANE

LIMA ONE CAPITAL LLC

KE REALTY VENTURES LLC



HOUSE LISTED ON 07 -1902-0087-058-6

HOUSE IS ONLY 40% COMP

SQ FT CORRECTED FROM 2,136 TO 1,372

ROLLBACK TO MAY 19TH NOTICE VALUE

SQ FT CORRECTED FROM 2,136 TO1,372

1

2

3

4

5

101,400

45,300

39,000

38,000

39,000

-73,500

-42,100

-84,500

-58,200

-86,900


NOTES

PREVIOUS

CHANGE

2017

2017

2017

2017

2017

174,900

87,400

123,500

96,200

125,900

CURRENT

100

240

003

003

003

APPRAISER








CAD Administrative Agenda - Commercial

03 May, 201805/02/2018 HT536GAFUL

1

COMMERCIAL PROPERTIES

06 -0367- LL-062-5

17 -0089-0009-062-9

17 -0090-0002-088-8

17 -0099-0008-001-6

17 -0100-0001-086-1

17 -0153-0008-063-9

17 -0188-0001-025-4

Brownfield Certification







SRPF A/NORTH RIVER L L C

BANK OF AMERICA NATIONAL ASSOCIATION

DEVELOPMENT AUTHORITY OF FULTON COUNTY

OMB BUCKHEAD LENDER LLC

2965 PEACHTREE LLC

HOWELL MILL CENTER II LP

1401 ELLSWORTH LLC

NEW APPLICATION

NEW APPLICATION

NEW APPLICATION

NEW APPLICATION

NEW APPLICATION

NEW APPLICATION

NEW APPLICATION

1

2

3

4

5

6

7

4,253,300

2,969,800

32,770,000

12,013,800

7,232,900

3,485,700

1,125,300

0

0

0

0

0

0

0


NOTES

PREVIOUS

CHANGE

2018

2018

2018

2018

2018

2018

2018

4,253,300

2,969,800

32,770,000

12,013,800

7,232,900

3,485,700

1,125,300

CURRENT

069

069

069

069

069

069

069

APPRAISER









SRV Appeal Second Reviews

04/30/2018

1

LEGALTAXYRPROPERTY TYPEAPPRDISTRICT

NAMEDESCREASON FOR CHANGESTAFF RECOMMENDATION

NOTICEVALUE

CURRENT CHANGE

PERSONAL PROPERTY

BOARD OF TAX ASSESSORS MEETING OF03 May , 2018

HT531GAFOR

P00000001353

P00000001362

P00000001373

P00000001411

P00000001418

P00000001423

P00000001437

2,521,956

3,558,762

3,383,038

2,561,437

3,895,326

1,742,755

3,306,972

-118,011

-278,864

-238,002

-145,546

-239,057

-87,896

-234,063

2,403,945

3,279,898

3,145,036

2,415,891

3,656,269

1,654,859

3,072,909

1

2

3

4

5

6

7

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

4920 ROSWELL RD ATLANTA 30342

2685 METROPOLITAN PKY SW ATLANTA 30315

3330 PIEDMONT RD ATLANTA 30305

1715 HOWELL MILL RD NW ATLANTA 30318

1700 MONROE DR NE ATLANTA 30324

8331 ROSWELL RD SANDY SPRINGS 30350

2090 DUNWOODY CLUB DR SANDY SPRINGS 30350

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

2017

2017

2017

2017

2017

2017

2017

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

******************************

******************************

******************************

******************************

******************************

******************************

******************************

Adjusting equipment value







P34

P34

P34

P34

P34

P34

P34

59

05

05

05

05

59

59



04/30/2018

2



NOTICEVALUE

CURRENT CHANGE

PERSONAL PROPERTY


HT531GAFOR

P00000001460

P00005197743

P00005502481

P00005621791

P00005621804

P00005621821

P00005875890

2,627,638

3,961,270

3,920,173

2,955,641

2,832,925

3,595,200

2,140,177

-153,851

-287,080

-294,946

-222,872

-186,624

-246,997

-107,928

2,473,787

3,674,190

3,625,227

2,732,769

2,646,301

3,348,203

2,032,249

8

9

10

11

12

13

14

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

4550 JONESBORO RD UNION CITY 30291

12460 CRABAPPLE RD ALP

227 SANDY SPRINGS PL ATLANTA 30328

2300 HOLCOMB BRIDGE RD SUITE 200 ROSWELL 30076

6055 OLD NATIONAL HWY ATLANTA 30349

12870 HIGHWAY 9 ALPHARETTA 30004

900 MARIETTA HWY ROS

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

2017

2017

2017

2017

2017

2017

2017

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

******************************

******************************

******************************

******************************

******************************

******************************

******************************








P34

P34

P34

P34

P34

P34

P34

50

10

59

45

55

10

45



04/30/2018

3



NOTICEVALUE

CURRENT CHANGE

PERSONAL PROPERTY


HT531GAFOR

P00005876331

P00006001537

P00006161976

P20110001092

P20170001789

3,106,309

2,059,831

2,856,046

2,818,316

6,083,309

-236,704

-112,831

-199,917

-198,570

-649,141

2,869,605

1,947,000

2,656,129

2,619,746

5,434,168

15

16

17

18

19

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

KROGER CO THE

8465 HOLCOMB BRIDGE RD ALPHARETTA 30022

11877 DOUGLAS RD ALPHARETTA 30005

570 EAST CROSSVILLE RD ROS

3425 CASCADE RD ATLANTA 30311

2452 MOROSGO WAY ATLANTA 30324

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

Fair Market Value

2017

2017

2017

2017

2017

BUSNES

BUSNES

BUSNES

BUSNES

BUSNES

******************************

******************************

******************************

******************************

******************************






P34

P34

P34

P34

P34

57

57

45

05

05


WD Appeal Withdrawn

04/30/2018

1



NOTICEVALUE

CURRENT CHANGE

PERSONAL PROPERTY


HT531GAFOR

V20170003737 23,700 -7,700 16,0001 CREMERING SUSAN CREMERING30 ARPEGE WAY NW ATLANTA 30327 1019

Fair Market Value

2017MV

******************************

Vehicle value adjustment

P50

05



AS2 Appeal Hearing Officer to Superior Court

03 May , 2018

05/02/2018

1

HT531GAFOR


14 -0019-0011-063-5

17 -0150-0005-038-7

17 -0150-0005-049-4

17 -0150-0009-014-4

17 -0151-0005-002-2

17 -0187- LL-062-0

17 -0188-0001-016-3

CA04

C405

C405

C405

C405

C404

C404

NBHD

NBHD

NBHD

NBHD

NBHD

NBHD

NBHD

54,728,300

1,000,000

0

1,633,300

767,800

1,195,100

2,853,400

IMP

IMP

IMP

IMP

IMP

IMP

IMP

56,730,900

1,625,850

5,352,300

2,682,800

2,379,100

2,304,800

4,789,300

NOTICE VALUE

NOTICE VALUE

NOTICE VALUE

NOTICE VALUE

NOTICE VALUE

NOTICE VALUE

NOTICE VALUE

2,002,600

625,850

5,352,300

1,049,500

1,611,300

1,109,700

1,935,900

1

2

3

4

5

6

7

56,730,900

1,625,850

5,352,300

2,682,800

2,379,100

2,304,800

4,789,300

Total

Total

Total

Total

Total

Total

Total

05T

05L

05T

05L

05L

05K

05

LAND

LAND

LAND

LAND

LAND

LAND

LAND

KROG STREET APARTMENTS LLC

MARTIN ROHRIG PHASE 1 LLC

TAMA III LLC

1071 WB LLC

CARTEL PROPERTIES II LLC

NINE TWENTY SIX ASSOCIATES L P

JMDH REAL ESTATE OF ATLANTA

998

069

069

069

069

069

069

44 KROG ST NE ATL

914 HOWELL MILL RD NW ATL

930 HOWELL MILL RD NW UNIT PM ATL



926 CHATTAHOOCHEE AVE NW ATL

1455 ELLSWORTH IND DR NW ATL

District

District

District

District

District

District

District

LUC CODE:

LUC CODE:

LUC CODE:

LUC CODE:

LUC CODE:

LUC CODE:

LUC CODE:

2X0

374

338

374

393

398

433

APPRS:

APPRS:

APPRS:

APPRS:

APPRS:

APPRS:

APPRS:

APPL REASON:

APPL REASON:

APPL REASON:

APPL REASON:

APPL REASON:

APPL REASON:

APPL REASON:

Fair Market Value

Value and Uniformity






STAFF RECOM:

STAFF RECOM:

STAFF RECOM:

STAFF RECOM:

STAFF RECOM:

STAFF RECOM:

STAFF RECOM:

No change in value

No change in value

No change in value

No change in value

No change in value

No change in value

No change in value

******************************

******************************

******************************

******************************

******************************

******************************

******************************

56,730,900

1,625,850

5,352,300

2,682,800

2,379,100

2,304,800

4,789,300

0

0

0

0

0

0

0

CURRENT

CURRENT

CURRENT

CURRENT

CURRENT

CURRENT

CURRENT

CHANGE

CHANGE

CHANGE

CHANGE

CHANGE

CHANGE

CHANGE

2017

2017

2017

2017

2017

2017

2017



AS2 Appeal Hearing Officer to Superior Court

03 May , 2018

05/02/2018

2

HT531GAFOR


17 -0188-0001-021-3

17 -0188-0001-023-9

C404

C404

NBHD

NBHD

811,600

6,400

IMP

IMP

2,199,900

3,756,400

NOTICE VALUE

NOTICE VALUE

1,388,300

3,750,000

8

9

2,199,900

3,756,400

Total

Total

05

05T

LAND

LAND

NONPROFIT TECHNOLOGY RESOURCE INSTITUTE

LANDMARK PARTNERS 2 LLC

069

069

1510 HUBER ST NW ATL

1455 FAIRMONT AVE NW ATL

District

District

LUC CODE:

LUC CODE:

398

398

APPRS:

APPRS:

APPL REASON:

APPL REASON:



STAFF RECOM:

STAFF RECOM:

No change in value

No change in value

******************************

******************************

2,199,900

3,756,400

0

0

CURRENT

CURRENT

CHANGE

CHANGE

2017

2017


Documents

FULTON COUNTY BOARD OF ASSESSORS Regular …fultonassessor.org/wp-content/uploads/sites/16/2018/05/05-03-18... · FULTON COUNTY BOARD OF ASSESSORS . Regular Meeting Agenda . Thursday,