Agenda - Chatham County Board of Assessors

Transcription

BOARD OF ASSESSORS
REGULAR MEETING
MARCH 20, 2007
I.
II.
CALL TO ORDER
CITIZEN ITEMS
None
III.
APPROVAL OF THE MINUTES
1.
Approval of the Minutes of the March 06, 2007 Meeting
IV.
OLD ITEMS
None
V.
CONSENT AGENDA – NEW ITEMS
1.
Real and Personal Property Assessment Notices
A.
Personal Property 30-Day Prior Year – Submitted for Approval of Recommendation
B.
Real Property 30-Day Corr COVs Prior Year – Submitted for Approval of Recommendation
C.
Non-Homesteaded Mobile Homes – Submitted for Approval of Recommendation
2.
Real and Personal Property Exemptions
A.
Personal Property – Submitted for Approval of Recommendation
B.
Rehabilitated Historic – Submitted for Approval of Recommendation
C.
Other – Submitted for Approval of Recommendation
3.
Timber – Submitted for Approval of Recommendation
4.
Freeze Removals – Submitted for Approval of Recommendation
VI.
REGULAR AGENDA
1.
Chairman Items
Executive Session
2.
Board Member Items
Budget 06 & 07
3.
Attorney Items
Consent Judgments - None
4.
Chief Appraiser Items
Policies
5.
For Your Information Items
Personnel
VII.
ADJOURNMENT
Agenda Item: II-1
March 20, 2007
Citizen Items
None
Agenda Item: III-1
March 20, 2007
Approval of the Minutes
1.
Approval of the Minutes of the Meeting of March 06, 2007
Regular Meeting – March 6, 2007
8:30 AM
Page 1
BOARD OF ASSESSORS
CHATHAM COUNTY, GEORGIA
Members Present:
James A. Gunter - Chairman/Chief Tax Assessor
Robert Bartolotta - Vice-Chairman / Chairman Elect
Terry Tolbert – Secretary/Vice Chairman Elect
Larry Lower
Brunette Mitchell-Dixon
Others Present:
Sheryl Snider – Chief Appraiser
Emily Vinke – Deputy Chief Appraiser
Abda Quillian - Legal Counsel
Barbara Moorehead – Scribe
Citizen Items
None.
Approval of the Minutes of the February 20, 2007 Meeting
Mr. Lower made a motion to approve the February 20, 2007 meeting minutes. Mr. Bartolotta
seconded. The motion passed with a unanimous vote.
OLD ITEMS
None
CONSENT AGENDA – NEW ITEMS
Mr. Bartolotta made a motion to approve the following:
1.
Real and Personal Property Assessment Notices
A.
Real Property 30-Day Prior Year – Submitted for Approval of Recommendation
B.
Non-Homesteaded Mobile Homes – Submitted for Approval of Recommendation
Ms. Dixon seconded. The motion passed with a unanimous vote.
8:30 AM
Page 2
Mr. Lower made a motion to approve the following:
2.
A.
Other – Submitted for Approval of Recommendation
Mr. Tolbert seconded. The motion passed with a unanimous vote.
Mr. Lower made a motion to approve the following:
3.
Mr. Tolbert seconded. The motion passed with a unanimous vote.
REGULAR AGENDA
1. Chairman Items
Executive Session
Mr. Lower made a motion to move into Executive Session at 8:54 AM to discuss litigation.
Mr. Bartolotta seconded. The motion passed with a unanimous vote.
Mr. Tolbert made a motion to move out of Executive session at 9:11 AM.
Mr. Lower seconded. The motion passed with a unanimous vote.
2. Board Member Items
Budget Request 06 & 07
Discussion
3. Attorney Items
Mr. Lower made a motion to approve attorney recommended Consent Judgments on the
following:
Hicks, Bernice Bevill
Vickery Marvin M. & Adolph L.
Morgan & Kehoe
5-0987-06-008
2-0784-01-002
2-0016-22-006
Ms. Dixon seconded. The motion passed with a unanimous vote.
TY2003
TY2004
TY2006
8:30 AM
Page 3
4. Chief Appraiser Items
Discussion:
1.
Returns of Values update
2.
Interviewing Candidates for various positions
3.
CAVEAT course
5. For Your Information Items
Discussion
Adjournment
Mr. Brunette made a motion to adjourn the meeting at 9:17 AM. Mr. Bartolotta seconded. The
motion passed with a unanimous vote.
_________________________________________
James A. Gunter, Chairman
_________________________________________
Terry Tolbert, Secretary
Agenda Item: IV
March 20, 2007
Old Items
None
Agenda Item: V-1-A-C
March 20, 2007
Consent Agenda – New Items
1. Real and Personal Property Assessment Notices
A. Personal Property 30-Day Prior Year – Submitted for Approval of Recommendation
B. Real Property 30-Day Corrective COVs Prior Year – Submitted for Approval of Recommendation
C. Non-Homestead Mobile Homes – Submitted for Approval of Recommendation
PERSONAL PROPERTY CHANGE OF VALUE NOTICES - PRIOR YEARS
ACCT#
NAME
-
- 30 DAYS
YEAR APPR REASON
o312012007
FROM VALUE
TO VALUE
1.
143948
ADAMS I11 EDWARDS D
2006
SS
BILLING BILLED IN EFFINGHAM CO
$14,230
2.
140737
ANDERSON NILS H
2006
TLC
B M WAS TAXED IN BRYAN CO FOR 2006 AS
WELL AS BEING TAXED IN CHATHAM CO FOR
2006
$36,375
3.
144044
ANSLEY I11 BONNEAU
2006
TLC
TP MOVED FROM CC IN 2004 WHEN HIS
HOUSE BURNT DOWN - SOLD B M TO
SOMEONE IN NJ IN 03 PER FAX 1/23/07
$15,400
4.
148170
ARAMARK MGMT SER LP 5938
2004
DMC
BUSINESS STARTED IN CHATHAM COUNTY
2/1/2003 PER BRIAN MCLAUGHLIN, TAX MGR.
2/26/07.
$0
$105,723
5.
148170
2005
DMC
2/26/07.
$0
$100,187
6.
148170
2006
DMC
2/26/07.
$0
$97,199
7.
148168
BOWDENRALPHOIV
2006
DMC
ACQUIRED BOATMOTOR IN 2005 FROM
139631 SHAUGNNESSY CHRISTINE.
$0
$12,296
8.
107850
GRADY ANTHA P
200 1
DMC
VISTED OFFICE 11/30/2000 AND SIGNED
NOTED STATING THAT B M WAS SOLD IN
1995. ERRONEOUSLY LEFT ON DIGEST.
$7,229
9.
107850
GRADY ANTHAP
2002
DMC
VISTED OFFICE 11/30/2000 AND SIGNED
NOTED STATING THAT B M WAS SOLD IN
1995. ERRONEOUSLY LEFT ON DIGEST.
$7,229
10.
122216
GUYZ & DOLLZ HAIR STUDIO
2005
SS
DUPLICATE OF 141018
11.
H293813
HERITAGE PARK HEALTHCARE INC 2006
PMW
MADE CORRECTIONS PER ADDITIONAL
INFORMATION
Page 1
$0
$15,500
$0
$122,093
$70,783
Chatham County Board of Assessors
Corrective Prior Year COV Request
Date of Meeting: 312012007
Pin:
Owners Name:
Property Address:
4-0005 -12-002A
Watson Helen Rose
606 Jones Street
Prior Tax Year 2005 Value:
Original Tax Year 2006 Value:
Corrective Tax Year 2006 Value:
$278,500.00
$443,000.00
$383,000.00
Appraiser: Robbin Bowen
Explanation:
Subject property was adjusted in error for Tax Year 2006. Due to an
address mix up, the house on this property was replaced with a newly constructed
home, which was actually located several properties from this parcel. The issued
change of assessment notice was not appealled. The above value represents a
correction in the property information, and the site addresses have been corrected
for TY 2007.
.
133 Montgornev Street, Suite 503 Post OBce Box 9786 Savannah, Georgia 31412-9786.912-652-7271
www. chathamcounty.org/assessor.html
Far: 912-652-7301
Pin:
Owners Name:
Property Address:
2-0066 -36-016
Domus Building Arts LLC
102 Brady Street
$0.00
$249,500.00
$172,000.00
Appraiser: Michael Rodrrers
Explanation:
Subject property was purchased in 2001 by Domus Building Arts LLC.
The property was extensively renovated prior to the 2006 assessment inspection, and
divided into two PINS for TY 2006. On our inspection conducted on 211012006, it
was noted that the exterior renovations were complete, and the property was
assessed as a completed structure. A change of assessment notice was issued to
Domus Building Arts LLC on May 3oth of 2006. Domus Building Arts LLC had in
fact only finished the exterior renovations, and sold the property to a Mr. and Mrs.
Paul Anderson in May of 2006 as an incomplete structure. The Andersons had no
knowledge of the assessment issued, and Domus did not file an appeal on the notice
they received. After receiving the tax bills for the property, the current owners
informed us that the property was in fact in an incomplete state on January lSt
of
2006, and futher investigation revealed a data entry error on the square footage of
the lot when the split was processed. The current property owner has submitted
digital photos showing that the property was in fact in an incomplete state in May of
2006 when they purchased it. The requested COV will correct the issues of the lot
size and properly consider the actual condition of the house for T Y 2006.
133 Monlgorneiy Street, Suile 503 Post Office Box 9786 Savannah, Georgia 31412-9786. 912-652-7271 Fax: 912-652-7301
www.chathamcoun~.org/assessor.hIml
Pin:
Owners Name:
Property Address:
6-0737 -01-013
Moore Mary Et Al*
0000 Telfair Road
$72,500.00
$261,500.00
$177,500.00
Appraiser: Michael Rodgers
Explanation:
For TY 2006, vacant properties along this part of Telfair Road were
adjusted from residential values to the more appropriate industrial values keeping
in line with the current zoning of I2 (Heavy Industrial). Due to a n annotation error
on the maps, the property was carried at 2.3 acres for TY 2006, when it only
actually contains 1.56 acres. This notice will correct the issue.
133 Montgomery Street, Suite 503 .Post Office Box 9786 Savannah, Georgia 31412-9786.912-652-7271
www.chafhatncoun&.org/assessor.html
.Fax: 912-652-7301
AGENDA ITEM: v-1-c
-
-
p
p
DATE: March 20,2007
NON-HOMESTEADED MOBILE HOMES CHANGE OF VALUE
( 1998 FLEETWOOD 24x60
8-1040 -01-008-021W
ALDRICH DELORES A
MORGAN MHP WEST LOT 21W
PO BOX 485
GVT
BLOOMINGDALE GA 31302
) 2006 VALUE:
$8,000
2007 VALUE:
$8,000
2007 RECOMMENDED
VALUE CHANGE:
$10,500
PARK ADDRESSES RENUMBERED, WRONG NAME ON LOT, AND VA CHANGE
( 1984 FLEETWOOD CHADWICK 26x44
1-0991-11-007-037
BARBER JOHNNY L & HARRIETT
123 MARK CIRCLE
SAVANNAH, GA 3 1405-94 17
TN
) 2006 VALUE:
2007 VALLIE:
2007 RECOMMENDED
VALUE CHANGE:
$0
MH SOLD IN 2006
1-1034-02-015-033
BIGNAULT FRANCIS SR
( 1973 VEGA 12x62
)
1999 VALLIE:
2000 VALUE:
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
2000 RECOMMENDED
VALUE CHANGE:
$0
) 2000 VALUE:
$0
2001 VALUE:
$1,000
2001 RECOMMENDED
VALUE CHANGE:
$0
) 2001 VALUE:
$0
2002 VALUE:
$1,000
2002 RECOMMENDED
VALUE CHANGE:
$0
MH DESTROYED PRIOR TO 1/1/00
1-1034-02-015-033
BIGNAULT FRANCIS SR
( 1973 VEGA 12x62
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
1-1034-02-015-033
BlGNALlLT FRANCIS SR
( 1973 VEGA 12x62
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
1-1034-02-015-033
BIGNAULT FRANCIS SR
( 1973 VEGA 12x62
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
Page 1
) 2002 VALUE:
2003 VALUE:
TN
2003 RECOMMENDED
VALUE CHANGE:
$0
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
2004 RECOMMENDED
VALUE CHANGE:
$0
1-1034-02-01 5-033
( 1973 VEGA 12x62
BlGNALlLT FRANCIS SR
) 2004 VALUE:
2005 VALUE:
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
2005 RECOMMENDED
VALUE CHANGE:
$0
MH DESTROYED PRlOR TO 1/1/00
1b13 3K
2006 VALUE:
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
2006 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALLIE:
$1,000
2007 RECOMMENDED
VALUE CHANGE:
SO
) 2003 VALUE:
$0
2004 VALUE:
$0
2004 RECOMMENDED
VALLIE CHANGE:
$5,000
-) 2004 VALUE:
$0
2005 VALUE:
$0
2005 RECOMMENDED
VALUE CHANGE:
$5,000
) 2005 VALUE:
$0
2006 VALUE:
$0
2006 RECOMMENDED
VALUE CHANGE:
$5,000
1-1034-02-01 5-033
( 1973 VEGA f 2x62
BIGNAULT FRANCIS SR
541 FT ARGYLE ROAD
SAVANNAH, GA 31419
TN
1-1028 -01-076-001 D
( 1987 GRANVILLE 14x70
BRANNEN CHARLES AND TAM1
113 W WHITE HAWrHORNE DR
SAVANNAH GA 31419
GVT
MH ON LOT PRIOR TO 1/1/2004
1-1028 -01 -076-001 D
( 1987 GRANVlLlE 14x70
113 W WHITE HAWTHORNE DR
SAVANNAH GA 31419
GVT
MH ON LOT PRlOR TO 1/1/2005
1-1028 -01-076-001 D
113 W WHITE HAWTHORNE DR
SAVANNAH GA 31419
MH ON LOT PRlOR TO 1/1/2006
Page 2
GVT
1-1028 -01-076-001D
113 W WHITE HAWHORNE DR
SAVANNAH GA 31419
GVT
2006 VALUE:
$0
2007 VALUE:
$0
2007 RECOMMENDED
VALUE CHANGE:
$5,000
) 2006 VALUE:
$0
2007 VALUE:
$2,000
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$500
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2005 VALUE:
$0
2006 VALLIE:
$68,000
2006 RECOMMENDED
VALLIE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$63,500
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$5,500
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALLIE:
$0
2007 VALUE:
$0
2007 RECOMMENDED
VALLIE CHANGE:
$13,000
MH ON LOT PRIOR TO 1/1/2007
1-0576 -02-002-4991
( 1970 24x36
BURKE WALTER BYRON
EMPRESS GARDENS MHP LOT 4991
RT 19 BOX 4996
SAVANNAH GA 31406
GVT
FIELD VISIT, MH NOT ON LOT
1-0576 -02-008-499C
BURKE WALTER BYRON
EMPRESS MHP LOT 4996
RT 19 BOX 4996
SAVANNAH GA 31406
[ 1986 WESTGATE 14x56
GVT
MH DESTROYED IN 2000, NOT ON LOT 1/1/2007, PER FIELD VISIT
1-1025A-01-007-007
CAUDILL GLEN
16 KERSEY ROAD
POOLER, GA 31322
2003 OAKWOOD SHULT 32x76
TN
MH REPO'D IN 2005
1-1025A-01-007-007
CAUDILL GLEN
16 KERSEY ROAD
POOLER, GA 31322
C 2003 OAKWOOD SHULT 32x76
TN
MH REPO'D IN 2005
1-1029E-02-007E-001
DEJOHN GAIL
5107 OGEECHEE RD
SAVANNAH, GA 3 1405
( 1971 TAYLOR 12x68
TN
MH NOT ON LOT
1-1036A-01-005-003
( 1976 AIRCRAFT PATMOT 24x60
FEDERAL NATIONAL MORTGAGE
UA 5 JAGUAR LN
7105 CORPORATE DR
TN
PLANO, TX 75024
MH HIS REMOVED
Page 3
6-0959-01-002-010
GAY TOMMY & HEATHER
HOLIDAY MHP LOT 10
138 SALT CREEK ROAD
GARDEN CITY, GA 31405
( 2000 BELLCREST 24x60
) 2006 VALLIE:
$0
2007 VALUE:
$32,500
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$59,000
TN
2007 RECOMMENDED
VALUE CHANGE:
$0
1982 FlESTA 24x60
) 2005 VALUE:
$0
2006 VALUE:
$0
2006 RECOMMENDED
VALUE CHANGE:
$7,000
2005 VALUE:
$0
2007 VALUE:
$0
2007 RECOMMENDED
VALUE CHANGE:
$7,000
) 2005 VALUE:
$0
2006 VALUE:
$7,000
2006 RECOMMENDED
VALLIE CHANGE:
$0
) 2006 VALLIE:
$7,000
2007 VALUE:
$7,000
2007 RECOMMENDED
VALUE CHANGE:
$0
TN
MH MOVED TO BULLOCH CO. MAY 2006
1-1029F-01-021-048A
GEORGE LUIS
( 2003 SCHULT 32x68
4309 AUGUSTA AVENUE #208
GARDEN CITY, GA 31408
MH REPO'D PRIOR TO 1/1/07
1-1030E-03-020 -001
GIDDENS JOE & SUSAN
(,
281 SYLVANIA RD
SAVANNAH GA 31419
GVT
MH WAS ON WRONG PIN FOR 2006, MH ON THlS PIN PRIOR TO 1/1/2006
1-1030E-03-020 -001
GIDDENS JOE & SUSAN
( 1982 FIESTA 24x60
281 SYLVANIA RD
SAVANNAH GA 31419
GVT
MH WAS ON WRONG PIN FOR 2007, MH ON THlS PIN PRIOR TO 1/1/2007
1-1030F-03-020 -001
GIDDENS JOE & SUSAN
113 PALM DR
281 SYLVANIA RD
SAVANNAH GA 31419
C 1982 FIESTA 24x60
GVT
MH ON WRONG PIN, CORRECT IS 11030E020001
1-1030F-03-020 -001
GIDDENS JOE & SUSAN
113 PALM DR
281 SYLVANIA RD
SAVANNAH GA 31419
( 1982 FIESTA 24x60
GVT
MH UNDER WRONG PIN, CORRECT IS 11030E03020001
1-1030E-019-002
GIDDENS JOE E
281 SYLVANIA ROAD
SAVANNAH, GA 31419
DUPE OF PIN # 1-1030E-03-019-002
Page 4
] 2003 VALUE:
( 2003 14x67
TN
2004 VALUE:
$0
$30,000
2004 RECOMMENDED
VALUE CHANGE:
$0
NON-HOMESTEADED MOBILE HOMES CHANGE O F VALUE
1-1030E-03-019-001
GIDDENS JOE E
( 2003 SHULT 28x64
) 2005 VALUE:
$0
2006 VALUE:
$58,500
TN
2006 RECOMMENDED
VALUE CHANGE:
$0
( 2003 SHULT 28x64
) 2006 VALUE:
$0
2007 VALUE:
$54,500
2007 RECOMMENDED
VALUE CHANGE:
$0
281 SYLVANIA RD
SAVANNAH, GA 31419
MH REPO'D IN 2005
1-1030E-03-019-001
GIDDENS JOE E
281 SYLVANIA RD
SAVANNAH, GA 31419
TN
MH REPO'D IN 2005
1-1030E-03-021-002
GIDDENS JOE E
( 2000 24x56
) 2002 VALUE:
2003 VALUE:
281 SYLVANIA RD
SAVANNAH, GA 31419
TN
2003 RECOMMENDED
VALUE CHANGE:
$0
) 2003 VALUE:
$0
2004 VALLIE:
$41,500
2004 RECOMMENDED
VALUE CHANGE:
$0
) 2004 VALUE:
$0
2005 VALUE:
$41,500
2005 RECOMMENDED
VALUE CHANGE:
$0
) 2005 VALUE:
$0
2006 VALUE:
$46,500
2006 RECOMMENDED
VALUE CHANGE:
$0
] 2006 VALUE:
$0
2007 VALUE:
$40,500
2007 RECOMMENDED
VALUE CHANGE:
$0
MH NOT ON LOT
1-1030E-03-021-002
GIDDENS JOE E
( 2000 24x56
281 SYLVANIA RD
SAVANNAH, GA 31419
TN
MH NOT ON LOT
1-1030E-03-021-002
GIDDENS JOE E
( 2000 24x50
281 SYLVANIA RD
SAVANNAH, GA 31419
-rN
MH NOT ON LOT
I-1030E-03-021-002
GIDDENS JOE E
c 2000 24x56
281 SYLVANIA RD
SAVANNAH, GA 31419
TN
MH NOT ON LOT
1-1030E-03-021-002
GIDDENS JOE E
281 SYLVANIA RD
SAVANNAH, GA 31419
MH NOT ON LOT
Page 5
( 2000 24x56
-rN
[ 1971 KENLWORTH 12x60
1-0504-01-003-024
GRENIER LISA
WHITFIELD MOBILE ESTATES LT 24
9665 WHITFIELD AVENUE
TN
SAVANNAH, GA 31406
] 2006 VALUE:
$0
2007 VALUE:
$4,000
2007 RECOMMENDED
VALUE CHANGE:
$0
MH BURNED DOWN NOVEMBER 2006
1-1007-02-001A-252
[ 1Q98FLEETWOOD WESTON 16x80
) 2005 VALUE:
HIGHLAND WOODS
2006 VALUE:
HIGHLAND WOODS MHP LOT 252
800 QUACCO RD
2006 RECOMMENDED
SAVANNAH, GA 31405
TN
VALUE CHANGE:
$0
$0
$25,000
MH MOVED FROM LOT 54 TO LOT 252
1-1007-02-001A-252
( 1998 FLEETWOOD WESTON 16x80
) 2006 VALUE:
HIGHLAND WOODS
2007 VALLIE:
HIGHLAND WOODS MHP LOT 252
800 QUACCO RD
2007 RECOMMENDED
SAVANNAH, GA 31405
TN
VALUE CHANGE:
$0
$0
$25,000
MH MOVED FROM LOT 54 TO LOT 252
1-1030E-03-021-001
HURNE TIMOTHY
( 1953 SPARTAN 10x35
111 CHEVIS ROAD
SAVANNAH, GA 31419
TN
) 2002 VALUE:
$0
2003 VALUE:
$1,000
2003 RECOMMENDED
VALUE CHANGE:
$0
) 2003 VALUE:
$0
2004 VALUE:
$1,000
2004 RECOMMENDED
VALUE CHANGE:
$0
) 2004 VALUE:
$0
2005 VALUE:
$1,000
2005 RECOMMENDED
VALUE CHANGE:
$0
1 2005 VALUE:
$0
2006 VALUE:
$1,000
2006 RECOMMENDED
VALLIE CHANGE:
$0
1-1030E-03-021-001
HLIRNE TIMOTHY
( 1953 SPARTAN 1OX35
111 CHEVIS ROAD
SAVANNAH, GA 31419
TN
1-1030E-03-021-001
HURNE TIMOTHY
( 1953 SPARTAN 10x35
111 CHEVIS ROAD
SAVANNAH, GA 31419
TN
1-1030E-03-021-001
HURNE TIMOTHY
(
111 CHEVIS ROAD
SAVANNAH, GA 31419
Page 6
1
9
-rN
5
3
1-1030E-03-021-001
HURNE TIMOTHY
1953 SPARTAN 10x35
) 2006 VALUE:
2007 VALUE:
111 CHEVIS ROAD
SAVANNAH, GA 31419
2007 RECOMMENDED
VALUE CHANGE:
$0
] 2003 VALUE:
$0
2004 VALUE:
$27,500
2004 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$0
TN
2007 RECOMMENDED
VALUE CHANGE:
$9,000
TN
2002 RECOMMENDED
VALUE CHANGE:
$0
) 2002 VALUE:
$0
2003 VALUE:
$8,000
2003 RECOMMENDED
VALUE CHANGE:
$0
TN
1-1025A-01-007-007A
KERSEY DOROTHY P L/T
( 1993 FLEETWOOD 24x48
21 KERSEY ROAD
POOLER, GA 31409
TN
MH NOT ON LOT
1-0520-07-005B-534
KONCUL CATHERINE &
WALDEN CAMILLE
P 0 BOX 5027
HILTON HEAD, SC 29938
( 1983 HORTON 24x60
MH ACQUIRED PRIOR TO 1/1/07
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
DUPE BILLING IMH NOT ON LOT
1-1036-03-007-001
LITTLE STEVE
1988 COTTONWOOD 14x70
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
TN
DUPE BILLING / MH NOT ON LOT
1-1036-03-007-001
LITTLE STEVE
( I988 COTTONWOOD 14x70
)
2003 VALUE:
2004 VALUE:
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
TN
2004 RECOMMENDED
VALUE CHANGE:
$0
DUPE BILLING 1 MH NOT ON LOT
1-1036-03-007-001
(-1988 COTTONWOOD 14x70
) 2004 VALUE:
2005 VALUE:
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
Page 7
-rN
2005 RECOMMENDED
VALUE CHANGE:
$0
1-1036-03-007-001
LITTLE STEVE
( 1988 COTTONWOOD 14x70
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
TN
) 2005 VALUE:
$0
2006 VALUE:
$9,000
2006 RECOMMENDED
VALUE CHANGE:
$0
1-1036-03-007-001
LITTLE STEVE
( 1988 COTTONWOQD 14x70
) 2006 VALUE:
2007 VALUE:
6 FORT ARGYLE COURT
SAVANNAH, GA 31419
TN
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$24,000
2007 VALUE:
$16,500
2007 RECOMMENDED
VALUE CHANGE:
$19,000
) 2003 VALUE:
$0
2004 VALUE:
$14,500
2004 RECOMMENDED
VALUE CHANGE:
$0
) 2004 VALUE:
$0
2005 VALUE:
$14,500
2005 RECOMMENDED
VALLIE CHANGE:
$0
3-0001 -01 -007 -073
( 1995 CHANDELEUR 16x72
LUONG VAN ALEXANDER
THUNDERBOLT MHP LOT 73
2395 DOWNING AVE
GVT
SAVANNAH GA 31404
FIELD VISIT AND MH OWNER CHANGE
6-0989-01-004-002
( 1990 24x56
MILLER TAMMY VELLEJO
OAKWOOD ACCEPTANCE CORP
7800 MCCLOUD RD
GREENBORO, NC 27409-9634
'TN
MH NOT ON LOT
6-0989-01-004-002
( 1990 24x56
7800 MCCLOUD RD
TN
MH NOT ON LOT
c
6-0989-01-004-002
1990 24x56
7800 MCCLOUD RD
)
TN
2005 VALUE:
$0
2006 VALUE:
$16,000
2006 RECOMMENDED
VALUE CHANGE:
$0
) 2006 VALUE:
$0
2007 VALUE:
$1 1,000
2007 RECOMMENDED
VALUE CHANGE:
$0
MH NOT ON LOT
6-0989-01-004-002
( 1990 24x56
7800 MCCLOUD RD
MH NOT ON LOT
Page 8
TN
NON-HOMESTEADED MOBILE H O M E S C H A N G E OF VALUE
1-0991 8-01-042-047
SAPP MACK
)
1981 14x66
109 GREENFIELD DRlVE
SAVANNAH, GA 31405
TN
1999 VALUE:
$0
2000 VALUE:
$4,000
2000 RECOMMENDED
VALUE CHANGE:
$0
MH NOT ON LOT
1-0991 8-01-042-047
SAPP MACK
[1981 14x66
) 2000 VALUE:
2001 VALUE:
SAVANNAH, GA 31405
TN
2001 RECOMMENDED
VALUE CHANGE:
$0
) 2001 VALUE:
$0
2002 VALUE:
$4,000
2002 RECOMMENDED
VALUE CHANGE:
$0
) 2002 VALUE:
$0
2003 VALUE:
$4,000
2003 RECOMMENDED
VALLIE CHANGE:
$0
) 2003 VALUE:
$0
2004 VALUE:
$4,000
2004 RECOMMENDED
VALUE CHANGE:
$0
MH NOT ON LOT
1-09918-01-042-047
SAPP MACK
( 1981 14x66
SAVANNAH, GA 31405
-rN
MH NOT ON LOT
1-0991 8-01 -042-047
SAPP MACK
( 1981 14x66
SAVANNAH, GA 31405
TN
MH NOT ON LOT
1-0991 8-01-042-047
SAPP MACK
( 1981 14x66
SAVANNAH, GA 31405
TN
MH NOT ON LOT
( 1970 NEW YORKER 3 12x65
1-0470-02-003-01 1
SCOTT JOHN M
SKIDAWAY MOBILE EST LOT 11
9902 FERGUSON AVE
TN
SAVANNAH, GA 31406
) 2006 VALUE:
2007 VALUE:
2007 RECOMMENDED
VALUE CHANGE:
$7,500
) 2006 VALUE:
$0
2007 VALLIE:
$4,500
2007 RECOMMENDED
VALUE CHANGE:
$0
MH ACQUIRED PRIOR TO 1/1/07
1-1007-01 -008-083
SICARD LEIGH
REGENCY MHP LOT 83
303 GREEN OAK DR
SAVANNAH, GA 31405
( 1972 BRAVO 12x65
MH BURNED AND DEMOLISHED 10/26/06
Page 9
TN
NON-HOMESTEADED MOBILE HOMES CHANGE OF VALLIE
1-1003C-01-002A-004
SMITH BOBBY
( 1995 27x60
1133 SPRINGFIELD STREET
SAVANNAH, GA 31415-5363
TN
) 2002 VALUE:
$0
2003 VALUE:
$35,000
2003 RECOMMENDED
VALUE CHANGE:
$0
) 2005 VALUE:
$0
2006 VALUE:
$31,500
2006 RECOMMENDED
VALUE CHANGE:
$0
MH NOT ON LOT
1-1007-01-008-403
( 1972 BRAVO 12x66
SMITH DOROTHY M
REGENCY MHP LOT 403
29 GOODALE DRIVE
TN
SAVANNAH, GA 31419-8433
MH MOVED OUT OF PARK MAY 2005
8-1018 -01-01 1 -001
WALKER VERNL B
(1998 FLEETWOOD 16x80
81 GODLEY RD
BLOOMINGDALE GA 31302
) 2006 VALUE:
2007 VALUE:
GVT
2007 RECOMMENDED
VALUE CHANGE:
$0
) 2005 VALUE:
$0
2006 VALUE:
$4,000
2006 RECOMMENDED
VALLIE CHANGE:
$0
MH NOT ON LOT PRIOR TO 1/1/2007, FIELD VISIT
1-1037-01-009-001
( 1981 14x56
WOODS JERRY
LIA 1071 FORT ARGYLE RD A
1106 CLARION AVE
VANDERGRIFT, PA 15690
MH HIS FOR 2006
Page 10
-rN
Agenda Item: V-2-A-C
March 20, 2007
2.
A. Personal Property – Submitted for Approval of Recommendation
B. Rehabilitated Historic – Submitted for Approval of Recommendation
C. Other – Submitted for Approval of Recommendation
PERSONAL PROPERTY EXEMPTIONS AGENDA
DATE: 03120107
Taxpayer
Request
Staff
Recommend Reason for Change
Account
Name
106695
ABC SUPPLY CO INC LlOO
FREEPORT
2007
SS
309,659
309,748
137894
AMERICAN PAPER RECYCLING
FREEPORT
2007
SS
16,521
16,521
Type Exemption
Year
Auditor
Difference
MATH ERROR
89
0
-
-
131745
ANKATRADINGLLC
FREEPORT
2007
SS
50,071
50,047
MATH ERROR
-24
116878
APEX SUPPLIES
FREEPORT
2007
SS
370,435
472,490
MATH ERROR
102,055
112751
APPLIED INDUSTRIAL
FREEPORT
2007
SS
5,738
5,755 MATH ERROR
17
145580
BASF CATALYSTS LLC
FREEPORT
2007
SS
3,629,331
3,629,331
0
8103550
BASF CORPORATION
FREEPORT
2007
SS
1.112,281
1,112,281
0
8680500
BYRD COOKIE CO
FREEPORT
2007
SS
49,990
49,990
0
144565
C-E MINERALS
FREEPORT
2007
SS
79,372
79,372
0
COO0960
C-E MINERALS
FREEPORT
2007
SS
1,157,354
1,157,354
0
144549
DAlEl PAPERS (USA) CORP
FMlT
2007
SS
57,977
57,977
0
148238
FLOWER FOODS INC
FREEPORT
2007
DMC
393,462
393,462
0
102,372
102.372
0
138358
IHLO SALES 8 IMPORTS
FMlT
2007
PLL
138376
IHLO SALES 8 IMPORTS
FMlT
2007
PLL
14,269
14,269
0
144601
INDUSTEEL USA INC
FMlT
2007
PLL
870,234
870,234
0
144561
INTER-CONTINENTAL
FMlT
2007
PLL
225,700
225,700
0
144575
INTERVISION LLC
FREEPORT
2007
SS
155,675
155,675
0
123913
JENDYK ENTERPRISES INC
FREEPORT
2007
DMC
192,488
192,488
0
105844
LAUBE TECHNOLOGY
FMlT
2007
SS
17,870
17,870
0
138246
MCDONALD'S ASIA-PACIFIC
FMlT
2007
SS
2,679,874
2,679,874
0
141116
MERCHANT METALS
FMlT
2007
PLL
604,140
604,140
0
134577
PHOENIX METALS
FMlT
2007
SS
448,397
448,397
0
144646
PRASSAS METAL PRODUCTS
FMlT
2007
PLL
3,660,959
3,660,959
0
138174
ROQUElTE OF AMERICA INC
FMlT
2007
PLL
181,867
181,867
0
144651
SHIVOM JAY STEEL INTER
FMlT
2007
PLL
986,648
986,648
0
144542
SKCAMERICAINC
FMlT
2007
PLL
306,625
306,625
0
141217
TRADELINK WOOD PRODUCTS
FMlT
2007
PLL
1,354,054
1,354,054
0
Total:
19,033,363
19,135,500
102,137
Page I
PERSONAL PROPERTY CHANGE OF VALUE NOTICE - EXEMPTION
ACCT
NAME
TYPE
EXEMPTION
143992
UNDESSER MARK
MILITARY
YEAR
2006
MARCH 20,2006
APPR
TAYPAY ER
REQUEST
STAFF
RECOMMEND
REASON FOR CHANGE
SS
$7,840
$7,840
NOT A RESIDENT OF GEORGIA
REHABILITATED HISTORIC PROPERTY PREFERENTIAL ASSESSMENT
ISSUE:
To implement Rehabilitated Historic Property Preferential Assessment.
BACKGROUND:
Georgia Code 48-5-7.2 for the purpose of this article, "Rehabilitated Historic Property" means tangible
real property which qualifies for listing on the Georgia Register of Historic Places.
Legislation was passed allowing property owners to qualify for Preferential Assessment if substantial
rehabilitation of the property was initiated after January 1, 1989 and property was certified as
rehabilitated historic property by the Department of Natural Resources after July 1, 1989.
OCGA 48-5-7.2-(a) (3)
FACTS AND FINDINGS:
Under Code Section 48-5-7.2 subsection (B), the property owner has t o increase the fair market value of
the building or structure by not less than 50% for an owner occupied residential property being
rehabilitated, or in the case of income producing real properties, the rehabilitation has increased the fair
market value of the building or structure by not less than 100°/~, in the case of real property used
primarily as residential property, the rehabilitation has increased the fair market value of the building or
structure by not less than 75%.
OGCA 48-5-7.2-(a) (1) (B)
The rehabilitation must meet the standards as provided in regulations promulgated by the Department of
Natural Resources and has been certified by the Department of Natural Resources as Rehabilitated
Historic Property eligible for preferential assessment.
OCGA 48-5-7.2-(a) (1) (C) (D)
The preferential classification and assessment of the Rehabilitated Historic Property shall apply to the
building or structure which is the subject of the rehabilitation, the real property on which the building or
structure is located, and not more than two acres of real property surrounding the building or structure.
The remaining property shall be assessed for tax purposes as otherwise provided by law.
OCGA 48-5-7.2-(a) (2)
State Law provides for certain procedures that must be followed when reviewing applications for
rehabilitated historic property preferential assessment:
OCGA 48-5-7.2 (a) (1) (A)
Owners must have property classified as rehabilitated historic property and listed on
(1)
the Georgia Register of Historic Places.
OCGA 48-5-7,2 (a) ( I ) (A)
Owners must have applied for certification to the Department of Natural Resources
(2)
and have been certified after July 1, 1989.
OCGA 48-5-7-2 (a) (2)
Owners must increase the fair market value of the building or structure by not less
(3)
than 50% for a building that is owner occupied, or 100% for a building that is income
producing, or 75O/o in the case where the building is primarily residential but partially
income producing.
OCGA 48-5-7.2 (a) (1)(8)
OR
I f the property owner can document expenditures on rehabilitation of owner-occupied
property of not less than 50 percent of the fair market value of the building or
structure .at the time o f the preliminary certification of the property or, in the case of
income-producing property 100 percent, or 75 percent in the case of real property
used primarily as residential property but partially as income-producing property, the
county board of assessors shall be required to grant preferential assessment to such
property.
OCGA 48-5-7.2 (e)
(4)
A copy of the preliminary certification shall be submitted to the County Board of Tax
Assessors. The County Board of Tax Assessors shall not increase the assessed value of
such property during the period of rehabilitation of such property, not to exceed two
years. During such period of rehabilitation of the property, the county tax receiver or tax
commissioner shall enter upon the tax digest a notation that the property is subject to
preferential assessment and shall also enter an assessment of the fair market value of
the property, excluding the preferential assessment authorized by this code section.
OCGA 48-5-7.2 (c)
The period of rehabilitation of such property shall not exceed two years. The
period of rehabilitation shall be two (2) year from the date that the Department
of Natural Resources approved by signing the Preliminary Certification.
***BOA- After receiving preliminary certification, the value frozen or not
increased, is the last digest value.
Example: Preliminary CertificationTax Year
Received (1999)
Last Approved
Diaest Value
before 1999 digest approved
$30,000
Jan-Aug 1999
Current
Value in Process
1998 $ 6 0 0 0 0
Year
Value
Freeze
$30,000
Account Correction is submitted to tax commissioner indicating the
Preliminary Certification code and the value of the property at Preliminary
Certification.
Upon receiving final certification, an owner shall make application to t h e County
Board of Tax Assessors and submit the application. A value shall be entered o n the Tax
Digest equal to the greater of the acquisition cost of the property or the assessment of
the fair market value as recorded in the County Tax Digest at the time preliminary
Certification was received by the board of Tax Assessors. Property which has been
classified by the County Board of Tax Assessors as Rehabilitated Historic Property shall
be eligible for the preferential assessment the tax year following the year in which
preliminary certification was filed with the County Board of Tax Assessors shall be
considered and counted as the first year of eligibility. Property classified as rehabilitated
historic property shall be recorded upon the tax digest as provided in this Code section
for nine consecutive assessment years, and the notation "rehabilitated historic property"
shall be entered on the tax digest adjacent t o the valuation of such property to indicate
that the property is being preferentially assessed.
(5)
Example:
OCGA 48-5-7.2 (e), (g) (1)
Sales
Price
Digest at (Prelim)
Certification
Date Filed
W/Prelim
Years of
Eliqibility
Value
Freeze
$25000
$12000
$70000
$22000
$30000
$68000
1/lo/99
31 23199
1/1/2000-2008
1/1/2000-2008
1/1/1999-2007
$25000
$30000
$70000
4114/98
***An account correction must b e done to change to the greater of t h e sales
price or the value at preliminary certification in the exemption section of the
account correction form.
The fair market value for the first eight years in which the property is classified as
(6)
"rehabilitated historic property," the value shall equal the greater of the acquisition
cost of the property or the appraised fair market value of the property as recorded
in the county tax digest at the time preliminary certification on such property was
received by the county board of tax assessors pursuant to Section 58-5-7.2 (c).
Example:
TAX
YEAR
(7)
FINAL VALUE
FREEZE
FMV
VALUE
TAXED
VALUE
For the ninth year in which the property is classified as "rehabilitated historic property,"
the value o f the property as determined by division (i) of this subparagraph plus one-half
of the difference between such value and the current fair market value exclusive of the
provision of this subparagraph. For the tenth and following years, the fair market value
of such property as determined by the provisions of Code Section 48-5-7.3.
EXAMPLE:
TAX
YEAR
FRZ
FINAL
VALUE
$20,000
9
$350,000-$20,000= $330,000
FAIR MKT
VALUE
$350,000
$330,000/2
FMV
DIFFERENCE
$330,000
TAXED
VALUE
$18 5,000
+$20,000
OCGA 48-5-2.3 (C) (i) (ii) (iii)
A property owner who fails to have property classified as rehabilitated historic
(8)
property and listed on the Georgia Register of Historic Places for the preferential
assessment shall be required to pay the difference between the amount of taxes on t h e
property during the period that the assessment was frozen and the amount of tax
which would have been due had the property been assessed at the regular fair market,
plus interest at the rate prescribed in Code Section 48-2-40.
The tax commissioner or tax receiver shall also enter upon the digest an assessment
of the fair market value of the property each year.
OCGA 48-5-7.2(~)(3)
When the property has once been classified and assessed as rehabilitated historic
(9)
property, it shall remain so classified and be granted the special assessment until the
property becomes disqualified by any one of the following:
Written notice by the taxpayer to the county tax commissioner or receiver to
(1)
remove the preferential classification and assessment;
Sale or transfer of ownership making the property exempt from property
(2)
taxation;
(3)
Decertification of such property by the Department of Natural Resources.
(4)
The expiration of nine years during which the property was classified and
assessed as rehabilitated historic property. The sale or transfer to a new owner
shall not operate to disqualify the property from preferential classification and
assessment so long as the property continues to qualify as rehabilitated
historic property.
OCGA 48-5-7.2 (h) (1) (2) (3) (4)
Appeals from the denial of an application for preferential assessment by the
(10)
Board of Assessors shall be made in the same manner that other property tax appeals
are made pursuant to Code Section 48-5-311.
OCGA 48-5-7.2(a) (3) (e)
(11) Any person who is aggrieved or adversely affected by any order or action of the
department of Natural Resources pursuant to this Code section shall, upon petition
within 30 days after the issuance of such order or taking of such action, has a right
to a hearing before an administrative law judge appointed by the Board of Natural
Resources. The hearing before the administrative law judge shall be conducted in
accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."
The decision of the Administrative law judge shall constitute the final decision of the
board and any party to the hearing, including the Department of Natural Resources,
sh;all have the right of judicial review thereof in accordance with the "Georgia
Administrative Procedure Act."
OCGA 48-5-7.2(i)
The taxes and interest deferred pursuant to this code section shall constitute a prior
(12)
lien and shall attach as of the date and in the same manner and shall be collected as
are other liens for taxes, as provided for under this title, but the deferred taxes and
interest shall only be due payable, and delinquent as provided in this Code section.
OCGA 48-5-7.2-(j) (1)
Agenda Item: V-2-B
March 20, 2007
Preliminary Certification for Rehabilitated Historic Property Assessment
Owner: Sattterlee Properties LLC
PIN:
20065-30020*
Address: 14 East 39th Street
Purchase Price:
$167,500 (8/2/2006)
*
Date of Preliminary Certification by DNR:
February 5, 2007
Value @ Preliminary Certification:
$133,620
Preliminary Certification Received by BOA:
March 6, 2007
Preliminary Certification Valuation Freeze: $133,620
Period of Freeze: 3/61 2007 through 3/61 2009
Recommendation:
Approval for tax years 3/6/2007 through 3/6/2009 @$133,620
Staff: Carol A. Osborne, Administrative Asst. I V
*Pin split for ty2007 - original pin 20065-30011(duplex)
*Sale price for duplex $335,000. Price for each parcel $167,50O(per owner).
*20065-30021- other pin rehabbed (see other agenda item)
Owner: Sattterlee Properties LLC
PIN:
20065-30021*
Address: 12 East 39th Street
Purchase Price:
$167,500 (81212006)
*
December 13, 2006
$152,710
Preliminary Certi,ficationReceived by BOA:
January 25, 2007
Preliminary Certification Valuation Freeze: $152,710
2512007 through 112512009
Period of Freeze: I/
Recommendation:
Approval for tax years 1/25/2007 through 1/25/2009 @$152,710
Staff: Carol A. Osborne, Administrative Asst.
IV
*Pin split for ty2007 - original pin 20065-30011(duplex)
*Sale price for duplex $335,000. Price for each parcel $167,50O(per owner).
*20065-30020- other pin rehabbed (see other agenda item)
Owner: Morrison Susan M
PIN:
20032-43010
Address: 20 West Gaston Street
Purchase Price:
$1,925,000 (5/11/2005)unqual. Estate sale
January 25,2007
$2,221,500
Preliminary Certifcation Received by BOA:
February 14, 2007
Preliminary Certification Valuation Freeze: $2,221,500
Period of Freeze: 2/14/2007 through 2/14/2009
Recommendation:
Approval for tax years 2/14/2007through 2/14/2009@$2,221,500
Staff: Carol A. Osborne, Administrative Asst. IV
REQUEST FOR PROPERTY TAX EXEMPTION
OWNER:
ADDRESS:
MARKET VALUE:
PIN:
Mt. Bethel Baptist Church
2920 Julia Law Street
$2,500
20596-02005
This property location owned by Mt. Bethel Baptist Church is a vacant lot used for
parking. The lot is adjacent to the church. The property was purchased on
December 7, 2002, and the application was submitted on February 28, 2007. My
site visit was made on March 8, 2007.
O.C.G.A. 48-5-41
(2.1)(A) All places of religious worship
(B) All property owned by and operated exclusively as a church, an association or
convention of churches, a convention mission agency, or as an integrated
auxiliary of a church or convention or association of churches, when such entity is
qualified as an exempt religious organization under Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended, and such property is used in a
manner consistent with such exemption under Section 501(c)(3) of the Internal
Revenue Code of 1986, as amended;
Extent of land exempted. - Buildings which are exempt from taxation under this
section embrace the land upon which such buildings are located and the land
adjacent thereto necessary for their proper use. Mayor of Gainesville v. Brenau
College, 150 Ga. 156, 103 S.E. 164 (1920) (decided under former Civil Code
1910, § 998); Hurlbutt Farm v. Medders, 157 Ga. 258, 121 S.E. 321 (1924)
(decided under former Civil Code 1910, § 998); Baggett v. Georgia Conference
Ass'n of Seventh Day Adventists, 157 Ga. 488, 121 S.E. 838 (1924) (decided
under former Civil Code 1910, § 998).
Chief Appraiser Recommendation:
Staff Recommendation:
Approval for tax year 2007
Staff:
Carol A. Osborne, Administrative Asst. IV
20
145
5
11
40
165
60
30
25
60
165
0
12
40
(1)
30
30
30
4 90
5 90
6 90
7 90
8 90
9
30
60
90
90
30
(90)
30
(2)
3
30 30
(94)
3
2
60
1090
30
4
30 30
(91)
(92)
(93)
(C)
2
30 30
60
60
(99)
(98)
(100)
(96)
(B)
(95)
(A)
(101)
(97)
(9)
(10)
(19)
(18)
(21)
(32)
(33)
(11)
(14)
(13)
(22)
(23)
(24)
(34)
28 3.5 7
20 0
20 0
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(15)
(8)
(17)
(16)
(25)
(8 )
(35)
4
100
(27)
30
5
100
LOT 7
30
100
(26)
90
CO595
150
90
30
STREET
100
(36)
5
120
200
(37)
60
30 30
(ARDEN)
1
30
30
90
1
30
30
175
(38)
90
85
90
20596-02005
3
30
2
60
LOT 8
60
60
46TH
156
2
OWENS
356.29
60
2
44
23 0
25
60
90
295
18
(1 02)
120
CO595
LOT 1
8
(9A)
63
17 2.70
(CONSTITUTION)
H EE
OGEEC
90
12 1.3
70
1 2
1.8
21
26 1
69
88 .1
50
E
(1) OGEECHEETON
ROAD
A
O
R D
60
HE
OGEEC
1
1
1
9.5
24
70
.
13 1.45
50
10 5
87 .3
43 .2 7
23 2
1165
13 6.3 5
10 5
41
37
36
29
97
30 7.75
Feet
420
50
SAV596
E
50
BRIDGE
23 0
69
31
(12)
15
1
0
74.4
112.6
(20)
60
(33) 10
NU
12
21
2
E-
49
30
(32)
10
30
9
10
0
27
0
33
13 6.9
50
30
T
60
0
10
(31) 10
AV
E
147
230
27
0
21 0
60
(63)
32
22 6
28
39 4
60
12 5
41.9
38.2
LANE
170
5
17
30
8
(29)
(30)
0
12
43
30
30
E
RE
ST
30
163
70
.
175
40
60
E)
30
30
30
(62)
88 5
17 8.35
40
30
Y
LE
AL
U
EN
0
12
30
30
(61)
7
00
(28) 1
28
42
31 0
24
1
RO A D
CO638
E
0
18
90
AV
30
0
10
6
0
(27) 10
36.9
532
210
5
(24)
15 5
(60)
3
15
30
60
30
30
30
(59)
5
0
(23)
(58)
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0
(26) 1
26
(22)
25
(57)
0
7.3 AC
21
5
0
10 25
5
10
(20)
5
10
(21)
(56)
0
30
30
60
60
30
60
(24) 10
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0
10
60
4
21
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(55)
35
10.3 AC
0
11
(19)
30
0
3 EY
L
AL
0
10
5.7 AC
105
NU
23
(18)
60
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HE
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30
0
12
0
12
(22)
5
153
60
90
60
GE
(O
30
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0
(54)
(25) 10
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(53) 10
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(41)
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60
30
30
30
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30
30
30
30
60
60
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(19)
0
20
(40)
30
(18) 10
0
0
(11) 1
0
10
0
10 22
19
18
(52) 10
19
30
30
30
60
60
2
30
30
30
30
60
)
(16)
00
(17) 1
0
(51) 10 0
(23)
0
30
30
30
30
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(50) 10
30
30
60
60
30
30
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(49)
0
(13)
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(16)
0
10 20
18
10
(10)
(38)
0
(14) 10
12
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13
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00
(21)
46.8 7
30
30
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60
0
10
17
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(9)
(37)
11
13
(20)
4
60
30
30
30
30
0
0
(12)
(36)
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(11) 1
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1
6 .2
77
30
30
30
30
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0
10
30
30
30
30
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30
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30
30
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30
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30
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0
(35)
9
(19)
0
10
(13)
30
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11
(33)
7
(18)
16
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(7)
16
15
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14
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(34)
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60
30
30
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10
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1
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(32)
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9
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30
30
60
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(13) 10
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(10) 1
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(46) 10
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4
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(11)
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(45)
60
9
30
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0
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(9)
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30
30
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8.3
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(5)
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(29)
5
30
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(27)
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30
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(5)
(41)
30
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60
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(10) 10
1190
REQUEST FOR PROPERTY TAX EXEMPTION
OWNER:
ADDRESS:
MARKET VALUE:
PIN:
2918 Julia Law Street
$2,500
20596-02005A
This property location owned by Mt. Bethel Baptist Church is a vacant lot used for
parking. The lot is adjacent to the church. The property was purchased on
December 3, 2002, and the application was submitted on February 28, 2007. My
site visit was made on March 8, 2007.
O.C.G.A. 48-5-41
(2.1)(A) All places of religious worship
(B) All property owned by and operated exclusively as a church, an association or
convention of churches, a convention mission agency, or as an integrated
auxiliary of a church or convention or association of churches, when such entity is
qualified as an exempt religious organization under Section 501(c)(3) of the
Internal Revenue Code of 1986, as amended, and such property is used in a
manner consistent with such exemption under Section 501(c)(3) of the Internal
Revenue Code of 1986, as amended;
Extent of land exempted. - Buildings which are exempt from taxation under this
section embrace the land upon which such buildings are located and the land
adjacent thereto necessary for their proper use. Mayor of Gainesville v. Brenau
College, 150 Ga. 156, 103 S.E. 164 (1920) (decided under former Civil Code
1910, § 998); Hurlbutt Farm v. Medders, 157 Ga. 258, 121 S.E. 321 (1924)
(decided under former Civil Code 1910, § 998); Baggett v. Georgia Conference
Ass'n of Seventh Day Adventists, 157 Ga. 488, 121 S.E. 838 (1924) (decided
under former Civil Code 1910, § 998).
Chief Appraiser Recommendation:
Staff Recommendation:
Staff:
Carol A. Osborne, Administrative Asst. IV
40
20
145
5
11
40
165
60
30
25
60
165
0
12
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(1)
30
30
30
4 90
5 90
6 90
7 90
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9
30
60
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90
30
(90)
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(2)
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(94)
3
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60
1090
30
4
30 30
(91)
(92)
(93)
(C)
2
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60
60
(99)
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4
100
(27)
30
5
100
LOT 7
30
100
(26)
90
CO595
150
90
30
STREET
100
(36)
5
120
200
(37)
60
30 30
(ARDEN)
1
30
30
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1
30
30
175
(38)
90
85
90
20596-02005A
3
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60
LOT 8
60
60
46TH
156
2
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356.29
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(1 02)
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8
(9A)
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17 2.70
(CONSTITUTION)
50
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Feet
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(11)
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BRIDGE
50
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97
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1
31
(12)
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(32)
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(63)
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170
5
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(60)
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30
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(59)
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(20)
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(56)
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60
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60
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(55)
35
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(19)
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105
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23
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30
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30
30
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(19)
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(40)
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0
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)
(16)
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(23)
0
30
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(49)
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(13)
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(16)
0
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18
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(10)
(38)
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(14) 10
12
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(21)
46.8 7
30
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60
0
10
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(9)
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13
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30
30
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0
0
(12)
(36)
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SE
1
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30
30
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0
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30
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30
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30
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30
0
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(35)
9
(19)
0
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(13)
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11
(33)
7
(18)
16
10
(7)
16
15
0
10
14
0
(34)
(12)
(47) 1
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0
(14) 10
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60
30
30
30
0
10
0
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0
17
1
8
15
10
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(32)
0
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(17) 1
(8)
00
9
NU
30
30
60
10
(13) 10
0
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30
60
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4
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60
(11)
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(45)
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9
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0
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(9)
0
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30
30
AD
NT
LA
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8.3
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(6)
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(8)
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(40) 10
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(41) 1
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(7)
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(6)
0
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60
10
(7)
10
19
0
10
18
0
0
(16) 1
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(5)
(31)
6
0
10
0
(4)
21
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0
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(15) 1
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(3)
3
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17
(39) 10
30 LE Y
30
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60
30
4
(5)
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(2) 100
(29)
5
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45
0
27
0
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(6)
SAV596
1
(4) 10
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30
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(27)
4
(5)
18
10
(38)
0
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(28) 1
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(37)
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3
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(3)
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0
10
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(26) 1
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30
30
(B)
.10 AC
0
00
30
30
45
45
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24
(2)
0
(36) 1
1
30
(A)
.10 AC
2
30
30
(35)
0
(3)
30
30
23
45
LIN
0
10
(1)
1
10
30
E
30
60
ST
4
1
0
(2)
T
PA
30
E
(1)
1
0
10
30
30
60
NU
(2)
E
NU 30
30
30
30
30
30
10
(1)
L
11
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0
N T RA 100 022
10
E
C N T (34) 10 21
0
CE
10 20
10
4
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EN UE 0 23
AV EN 10100
(25)
22
AV
0
0
0
E
AV
E
AV
30
60
10
(1)
13
0
10
12
(22)
10
11
0
12
10
(34)
10
0
(23)
30
1
E
0
13
00
0
(2)
30
0
(35)
30
60
E
AV
10
(3)
30
60
60
60
10
(4)
10
(36)
10
(3)
NU
(37)
0
9
60
E
AV
60
30
10
0
14
(6)
A
CO
3
0 .8
19
(38)
9
(5)
10
10
(24)
(4)
15
60
60
30
1
(7)
0
(39)
8
00
0
30
0
30
10
10
(40)
60
30
1.7
52
7
(8)
(4)
60 0
3
30
30
0
10
(5)
(41)
30
6
10
(9)
16
30
60
0
(10) 10
1190
AGENDA ITEM
MARCH 20, 2007
Review of Property Tax Exemption
Applicant:
Owner:
Address:
PIN#
Memorial Medical Center
Memorial Medical Center
1202-1204 Lexington Avenue
2-0104-30-001 and 2-0104-30-002
The above referenced parcels have been in Memorial Medical Center’s names since at
least 1994. They have been exempt since that time, if not earlier.
The parcels are located on the back side of the hospital off the Truman Parkway
entrance. They are not marked as being owned by the hospital and are not marked that
parking is permitted.
These properties are part of the group that has been used for overflow parking. With a
site visit on Monday, March 12, 2007, the parcels are still vacant lots.
(48-5-41)(5)(A): All property of nonprofit hospitals used in connection with their operation
when the hospitals have no stockholders, have no income or profit which is distributed to
or for the benefit of any private person, and are subject to the laws of this state
regulating nonprofit or charitable corporations.
(B) Property exempted pursuant to this paragraph shall not include property of a
nonprofit hospital held primarily for investment purposes or used for purposes unrelated
to:
1: Providing patient care
2: Providing and delivery of health care services
or
3:Training and education of physicians, nurses, and other health care personnel
Recommendation: Removal of tax exempt status for Tax Year 2007
Submitted by: Maryellen Burner
Agenda Item: V-3
March 20, 2007
3.
AGENDA ITEM: V-3
MARCH 20, 2007
ISSUE:
APPROVAL OF 2006 TIMBER VALUE AS SUBMITTED ON THE PT-283T FORM
Unit Price
Meyer Farms, LLC
Southern Cross Forest Services, LLC
EH,SH,GP, Morgan, et al
$83,560.50
$2,099.75
$69,773.61
RECOMMENDATION:
Approve the timber value submitted on the PT-283T forms.
PT-283T
GEORGIA DEPARTMENT OF REVENUE
T h ~ sReport IS being Filed for
,.
Report of Timber Sale or Harvest
r.,,?. 7
Quarterly Summary of TI'#,i:tSold
L- I I f
4th Quarter 2006
.,%
by ~rh'~ricel:,k.
h
Section A - Landowner
Ibs.) Conversions Softwood based on
Name: Meyer Farms, LLC
Scrlbne~7500 Q
8.75~bdi.bld.
pgfl
Address: 21 1 East York Street
Section B - Purchaser of Timber
Name: Beasley Timber Management, LLC
Address: P.0. Box 788
31539
Section C - Location of Land Underneath Timber
Location:
County:
City:
Acres:
MaplParcel#:
Last Listed:
onslcords. Posts based on 37 posts per ton
Timber Type
CitylStlZip: Savannah, GA 31401
CitylSEip: Hazlehurst, GA
, 2.675 tonslcords; Hardwood based on Doyle
Softwood
Volume in Tons
Hardwood
Volume in Tons
1,416.72
24.01
PULPWOOD
CHIP-N-SAW
SAW TIMBER
POLES
POSTS
FUELWOOD-CHIPS
FUELWD-FIREWD
*
Above Section Optional when Reporting Lump Sum Sale
Section E - Tax Computation
CHATHAM COUNTY
: CHT Chatham
30
m6lp8-1019-01-002
MEYER
1. Total $ Value or Price Paid
$ 83,560.50
2. Applicable Millage Rate
Note
(1) Lump Sum Sales: This report must be completed by purchaser. The
seller must remit to the purchaser, at the time of the sale, a negotiable
instrument for the taxes due. The purchaser must remit the taxes and this
form to the Tax Commissioner within 5 business days of the purchase.
The purchaser must also give a copy of this form to the Board of Tax
Assessors at the time of remittance. The purchaser is personnally liable
for the tax if it is not paid by the seller. Seller and Purchaser must sign Form
PT-283T.
(2) Unit Price Quarterly Report: Purchaser must complete, sign, and
submit two copies to seller and one copy to Board of Tax Assessors
within 45 days after end of quarter. Seller must sign and submit one of the
copies to Tax Assessors within 60 days after end of Quarter. Seller will be
billed by the Tax Commissioner for taxes due.
(3) Owner Harvest: Owner must complete and submit one copy to Board
of Tax Assessors within 45 days after the end of quarter. Owners will be
billed by the Tax Commissioner for taxes due. Owner must sign Form
PT-283T.
O.C.G.A. 48-5-7.5 (J): PENALTIES
Any person who fails to timely make any report or disclosure required by
this code section shall pay a penalty of 50% of the tax due, except that if
this report or disclosure is filed within 12 months after the due date, the
amount of the penalty shall be 1% for each month or part of a month that
the report or disclosure is late.
3. Tax Due (Line 1 x Line 2)
Applicable millage may be obtained from the Tax Commissioner. Do not
complete lines 2 and 3 unless reporting lump sum sale.
Section F - Tax Payment on Lump Sum Sale
Date of Sale
Date Payment Received
Date Taxes Paid
n a x Commssioner or Designated Agent)
Date
Section G - Certification
I hereby certify that all the items of information entered on this report are
true and correct to the best of my knowledge and belief.
Feller or Owner S~gnature)
Date
O.C.G.A. 4 8 6 . 7 5 (d) (2): CONFIDENTIALITY PROVISIONS
Unit price reports to the local county authorities shall be confidential, shall
not be revealed to any person other than authorized officials and shall be
exempt from disclosure under Article 4 of Chapter 18 of Titile 50.
Tract ID: 2546
Circle One: ***Tax Commissioner Copy***
***Seller's Copy***
***Seller's Copy for Tax Assessor***
"'Purchaser's
Copy"'
PT-283T
Georg~a
Department of Revenue
THIS REPORT
i-
REPOFIT OF TIMBER SALE OR HARVEST
(Please Type or Print)
Year
271757
;7QX36
~GFLUMP SUM SALE OF TIMBER
(
Quarter:
IS BEING
SUMMARY OF TIMBER SOLD BY UNIT PRICE
FILED FOR
SUMMAW OF T~MBERHARVESTED BY OWNER
( ) 1st
( ) 3rd
( ) 2nd
d4th
-
[SECTION D T i m b e r Volumes
All ~olurneskported in tons (2,0001b.). Conversions: Softwood based on
Scribner 7.500 tons/MBF, 2.675 tons/cord; hardwood based on Doyle
8.750 tons/MBF. 2.900 tons/cord. Posts based on 3 7 Dosts oer ton.
TIMBER TYPE
HARDWOOD
VOLUME IN
TONS
VOLUME IN
TORS
zo 1,
PULPWOOD
CHIP-N-SAW
1
SOFTWOOD
I
69
I
I
SAW TIMBER
I
I
, POLES
POSTS
FUELWOOD - CHIPS
FUELWOOD - FIREWOOD
NOTE:
# ,
be completed by purchaser. The
the time of sale, a negotiable
instrument for the taxes'due. The'pychaser must remit the taxes and this
form to the Tax Commissioner within 5 business days of purchase. The
purchaser must also give a copy of this form to the Board of Tax Assessors
at the time of remittance. The purchaser is personally liable for the tax if
~tis not paid by the seller. Seller and Purchaser must sign Form PT-283T
(2) UNlT PRICE QUARTERLY REPORT: Purchaser must complete, sign
and subm~ttwo copies to seller and one copy to Board of Tax Assessors
withln 45 days after end of quarter. Seller must sign and submit, one of
the ~ o p i e sto Tax Assessors within! 6Q days after end of quarter Sell&
J
will be billed by the Tax Cornm~ssionerfor taxes due.
(3) OWNER HARVEST: Owner must complete and subm~tone copy to
Board of Tax Assessors within 45 days after the end of the quarter.
Owner will be billed by the Tax Commissioner for taxes due. Owner must
.
sign Form PT-283T.
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a ,
i
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-
-
-
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SECTION F Tax Payment on Lump Sum Sale
DATE OF SALE
DATE PAYMENT RECEIVED
BY SELLER
DATE TAXES PAID BY
SELLER
RECEIPT OF PAYMENT CERTIFIED BY.
'
i
Tax Comm~ssioneror Designated Agent
8-5-7.5 (J): PENALTIES
Any person who fails to timely make any report or disclosure required by
this code section shall pay a penalty of 50% of the tax due, except that
lif the report or disclosure is filed within 12 months after the due date, the
amount of the penalty shall be 1% for each month or part of a month that
the report or disclosure is late.
0.C.G.A 48-5-7.5 (d)(2): CONFIDENTIALITY PROVISIONS
'
Unit Price Reports to the local county authorities shall be confidential, shall
not be revealed to any person other than authorized officials and shall be
exempt from disclosure under Article 4 of Chapter 18 of Title 50.
-
1
Date
P T - ~J'3(I;e\i: 7/99)
Georgia6Departmehtof Revenue
THIS REPORT
IS BEING
[
REPORT OF TIMBER SALE OR HARVEST
(Please Type or Print)
204927
] SINGLE LUMP SUM SALE OF TIMBER
TIMBER TYPE
NOTE:
(1) LUMP SUM SALES: This report must be completed by purchaser. The
seller must remitto the purchaser, at the time of sale, a negotiableinstrument
also giue a copy of this form to the Board of Tax Assessors at the time of
remittance. The purchaser is personally liable for the tax if it is not paid by
the seller. Seller and Purchaser must sign Form PT-283T.
(2) UNIT PRICE ~UARTERLYREPORT: Purchaser must complete, sign
and submit two cdpies to seller and one copy to Board of Tax Assessors
within 45 days after end of quarter. Seller must sign and submit one of the
copies to Tax Assessors within 60 days after end of quarter. Seller will be
billed by the Tax Commissioner for taxes due.
(3) OWNER HARVEST: Owner must complete and submit one copy to
Board of Tax Assessors within 45 days after ,the end of the quarter.
Valorem taxaxed shal lp paid by the lalaowner as b?ovided in subs(iiction
of O.C.G.A. 48-5- 7.5 (e) and shall be calculated by multiplying the 100
percent fair market value of the timber times the millage rate applicable at the
time of harvest.
*,
#ft
Date
O.C.G.A. 46-5-75 (J): PENALTIES
Any person who fails to timely make any report or disclosure required by this
code section shall pay a penalty of 50% of the tax due, except that ifthe report
or disclosure is filed within 12 months after the due date, the amount of the
penalty shall be 1% for each month or part of a month that the report or . ,
disclosure is late.
O.C.G. A. 48-5-7-5 (d)(2): CONFIDENTIALITY PROVISIONS
,
Unit Price Reports to the local county authoritites shall be confidential, shall
not be revealed to any person other than authorized officials and shall be exempt
from disclosure under Article 4 of Chapter 18 of Title 50.
SELLER'S COPY FOR TAX ASSESSOR
''
RECEIVEDBY
Agenda Item: V-4
March 20, 2007
4.
Freeze Removals
Chatham Countv Board o fAssessors
January 19,2007
TO:
RE:
PIN:
Owner:
Address:
Request for removal of prior year B.O.E. freeze
2-0004 -16-001
Derenne Properties LLC
Post Office Box 14111
Savannah, GA 3 1416
DEFINITION
Under Georgia Code Section 48-5-299(c), legislation was passed which provides that the value of real property, which is the
value established by an appeal in any year, and that has not been returned by the taxpayer a t a different value during the next
two successive years, may not be changed by the Board Of Assessors during such two years for the sole purpose of changing
the value, unless a n investigation is conducted into factors that currently affect the fair market value of the property. This
legislation does not apply to personal property.
PROCEDURES FOR POLICY IMPLEMENTATION
Any staff recommended change of assessment, in the two tax years following a n appeal must be accompanied by a written
statement attesting to the fact that a n appraiser has conducted a n on-site inspection of the subject property and setting forth
the reasons why the appraiser believes that a change of assessment is authorized under Code section 48-5-299(c) and the
Appraiser Procedures Manual. The written statement shall attest to a t least one of the following: construction o r renovation
of the subject property has occurred since January 1 of the appeal year, o r extrinsic physical factors relative to the subject
property have changed since January 1 of the appeal year.
Reason for Value Change
Appraiser: Lisa Lowrimore
Reason for chan~e:
BOE Year:
Date of inspection: 01/16/2007
Construction or renovation since BOE decision.
2005
BOE Value:
$619,500.00
Value of New Construction or Renovations:
$658,860.00
Proposed value after BOE freeze removal:
$1,502.500.00
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-
-
-
Staff Recommendation: Removal of freeze for Tax Year 2007 for reasons given below.
For tax year 2005 this property was a vacant lot with asphalt paving used as a parking lot. On
August 10,2006 a permit was issued for the construction of an eight story full service hotel. On
January 1,2007 the hotel was approximately 10% complete.
In signing, I attest that I have inspected the property on the date shown, and found the value
Signature of Appraiser
Chatham County Board o fAssessors
January 19,2007
TO:
RE:
PIN:
Owner:
Address:
2-0004 -36-015
Savannah Traditional LLC
Tybee Island, GA 3 1328
DEFINITION
value established by an appeal in any year, and that has not been returned by the taxpayer at a different value during the next
the value, unless an investigation is conducted into factors that currently affect the fair market value of the property. This
Any staff recommended change of assessment, in the two tax years following an appeal must be accompanied by a written
statement attesting to the fact that an appraiser has conducted an on-site inspection of the subject property and setting forth
Appraiser Procedures Manual. The written statement shall attest to at least one of the following: construction o r renovation
of the subject property has occurred since January 1 of the appeal year, o r extrinsic physical factors relative to the subject
property have changed since January 1of the appeal year.
Reason for c h a n ~ e :
BOE Year:
2006
BOE Value:
$589,000.00
$62,500.00
$777,500.00
On June 14,2006 a permit in the amount of $6,000 was issued for the interior demolition of the first
floor of an office building. On July 10, a permit in the amount of $50,000 was issued for remodeling
the lS'floor from office space into retail space. On December 11, a permit in the amuont of $6,500
was issued to install an awning for the newly converted retail space. On December 16, Certificates of
Occupany were issued for this property.
to have changed for the reasons given.
Signature of ~ ~ ~ r z s e r
January 29,2007
TO:
RE:
PIN:
Owner:
Address:
2-0016 -34-001
Oglethorpe Associates, LLC
Charleston SC 29402- 1707
Appraiser Procedures Manual. The written statement shall attest to at least one of the following: construction or renovation
of the subject property has occurred since January 1 of the appeal year, or extrinsic physical factors relative to the subject
Amraiser: Lisa Lowrimore
Reason for chanpe:
BOE Year:
2006
BOE Value:
$9.808.500.00
$7,892,500.00
$18.783,000.00
Staff Recommendation: Removal of freeze for Tax Year 2007 for reasons ~ i v e nbelow.
On February 23,2005 a permit was issued in the amount of $7,850,000 to construct a five story
Hampton Inn and Suites on Martin Luther King Boulevard. On January 1,2006 the hotel was
estimated to be 45% complete. On March 15,2006 a certificate of occupancy was issued for the
completion of the hotel. The 2006 Board of Equalization value was for the partially completed hotel.
In signing, 1attest that I have inspected the property on the date shown, and found the value
to have changed for the reasons g i ~ n .
-.--
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--.-.A
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February 1,2007
TO:
RE:
PIN:
Owner:
Address:
2-0146 -04-018
UHS of Savannah LLC
11 50 Cornell Avenue
Savannah, Georgia 3 1406
DEFINITION
Llnder Georgia Code Section 48-5-299(c), legislation was passed which provides that the value of real property, which is the
value established by an appedl ill any year, and that has not been returned by the taxpayer at a different value during the next
Any staff recommended change of assessment, in the two tax years following an appeal must be accumprnied by a written
the reasons why the appraiser believes that a change of assessmelit is authorized under Code section 48-5-299(c) and the
Ao~raiser:Steve Corcoran
Reason for change:
BOE Year:
2005
Date of insoection: 01/30/2007
Construction o r renovation since BOE decision.
BOE Value:
$6.629.500.00
$264,000.00
0
5
Staff visited this property on 01130/2007 in response to building permit 05-2538B. Upon inspection,
staff found a 990 square foot addition consisting of patient rooms / professional space.
L
In signing, 1 attest that I have inspected the property on the date shown, and found the value
February 6,2007
TO:
RE:
PIN:
Owner:
Address:
2-0984 -01-034L
Airport Hotels, Inc
4 Stephen S. Green Drive
Savannah, GA 3 1408
DEFINITION
Any staff recommended change of assessment, in the two tax years following an appeal must he accompanied by a written
Reason for change:
BOE Year:
2005
BOE Value:
$4.651.500.00
$761.950.00
$7,026,500.00
For tax year 2005 this parcel was a new hotel valued by the income approach. There was a Board of
Equalization hearing (No ShowINo Change), and the fair market value of $4,651,500 was frozen for
the tax years 2005,2006, and 2007. For tax year 2006 the formulas for all of the hotels on the income
approach were reviewed and some adjustments were made. The subject property is either the high
end of the $70 to $100 range o r the low end of the Over $100 range. We went with the Over $100
range as the property owner will supply us with actual Income & Expense data if we estimate above
what the property is actually performing at, but will not tell us if we come in to low. That gave a
value of $6,264,659 for the Motel.
In January 2006, a permit for $700,000 was issued for the Sam Snead's Tavern. In December 2006, a
certificate of occupancy was issued for the tavern. The new value for tax year 2007 is 6,264,659
(hotel) + 761,950 (new tavern) for a fair market value of $7,026,609 rounded to $7,026,500.
In signing, I attest that I have inspectqd the property on the date shown, and found the value
Chatham County Board o f Assessors
February 20,2007
TO:
RE:
PIN:
Owner:
Address:
4-0008 -16-008
Jeffrey C. & Lily H. Gosnear
1603 Love11 Ave.
Tybee Island, GA 3 1328
DEFINITION
value established by an appeal in any year, and that has not been returned by the taxpayer a t a different value during the next
Appraiser: Robbin Bowen
Reason for change:
BOE Year:
2006
BOE Value:
$552,500.00
Value of New Construction o r Renovations:
$31,090.00
$583.500.00
r
After the inspection on January 30,2007 the 14% observed condition was removed. Part of the
garage is now heated space.
Agenda Item: VI-1
March 20, 2007
Regular Agenda
1.
Chairman Items
Executive Session
Agenda Item: VI-2
March 20, 2007
Regular Agenda
2.
Board Member Items
Budget 06 & 07 – Mr. Lower
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SPI
FINANCIAL ACCOUNTING
DATE: 03/15/07
TIME: 09:43:07
PAGE NUMBER:
BUDSTATl
CHATHAM COUNTY, GA
BUDGET CONTROL STATUS
1
SELECTION CRITERIA: expbudgt.key-orgn='1001550'
ACCOUNTING PERIOD: 9/07
ACCOUNT
- - -
--
TITLE
- -
-
1001550
-
FUND/DEPARTMENT
- -TAX ASSESSOR
51.11001
51.11011
51.13001
51.21001
51.22001
51.24001
51.27001
51.29001
52.11001
52.12004
52.13011
52.22001
52.22010
52.22011
52.22012
52.23101
52.23201
52.32001
52.32005
52.33001
52.35001
52.35002
52.35003
52.35004
52.36001
52.37001
52.37002
52.37020
52.39001
53.11010
53.11021
53.12701
53.12720
53.14003
53.17009
54.13001
54.22001
54.23001
54.24002
54.24009
55.11001
55.11010
57.30101
57.30201
REGULAR EMPLOYEES
REGULAR EMPLOY-PART TIME
REGULAR EMPLOY-OVERTIME
REGULAR EMPLOY-INSURANCE
REG EMPLOY-EMPLOYER FICA
REG EMPLOY-PENSION CONTRI
REG EMPLOY-WORKER COMPENS
REG EMPLOY-OTHER BENEFITS
MANAGEMENT CONSULTING SER
ATTORNEY FEES
DATA PROCESSING
REPAIRS & MAINTENANCE
FLEET MAINTENANCE PARTS
FLEET MAINTENANCE LABOR
FLEET MAINTENANCE OUTSIDE
BUILDING & LAND RENTAL
EQUIPMENT RENTALS
TELEPHONE EXPENSE
POSTAGE-POST OFFICE EXP
ADVERT-PROF PUBLICATIONS
TRAVEL EXPENSES
TRANS.EXP.-DO NOT USE
LODGING EXP
DO NOT USE
OTHER EXP.- DO NOT USE
DUES/FEES-ORGANIZATIONS
TRAIN.-SEM. DO NOT USE
TRAIN.-CONF. DO NOT USE
EDUCATION/TRAINING
OTHER PURCHASED SERVICES
SUPPLIES - OFFICE
PRINT SHOP COPY FEE
GASOLINE/DIESEL-BULK PUR
VEHICLE-OIL & LUBE
BOOKS & REPORTS
MATERIALS & SUPPLIES EXP
BUILDING-OFFICE
VEHICLES-AUTOMOBILES
FURNITURE/FIXTURE EXPENSE
COMPUTER-DESKTOPS
COMPUTER-PERIPHERAL EQUIP
INDIRECT COST ALLOCATION
VEHICLE WARRANTY REIMBURS
MISC CHARGES (NO IDC)
REDUCTION TO BALANCE
TOTAL
TAX ASSESSOR
-
-
TOTAL REPORT
-
BUDGET
PERIOD
EXPENDITURES
ENCUMBRANCES
OUTSTANDING
YEAR TO DATE
ENC + EXP
AVAILABLE
BALANCE
YTD/
BUD
Agenda Item: VI-3
March 20, 2007
Regular Agenda
3.
Attorney Items
Consent Judgments - None
Agenda Item: VI-4
March 20, 2007
Regular Agenda
4.
Chief Appraiser Items
Policies
Policy Statement
Appraisal Staff - Outside Fee Appraisal Work.
DEFINITION
1.
The appraisal staff of the Board of Assessors shall be allowed to perform fee appraisals
outside of their Board of Assessor responsibilities with certain qualifications.
1.
No work may be performed for Chatham County property owners.
2.
The subject property must be outside Chatham County.
3.
All work on outside projects must be done during non-Board of Assessor working hours,
unless annual leave is taken (standard leave policy applies).
4.
No Chatham County assets (telephones, computer resources, vehicles, or other equipment
or supplies) may be used for outside projects at any time.
5.
Prior to starting work on an outside project, the appraiser must notify histher supervisor
of the client's name and address, the subject property owner's name and address, the
subject property's location, and the expected duration of the project.
EXCEPTION
1.
None.
March 20,2007 (RevisedICA)
LI -1 - Page 1
Policy Statement
Record Room Funds Procedure.
DEFINITION
1.
This defines the procedure for all monetary transactions handled by staff in the record
room of the Board of Assessors.
PROCEDURE
1.
All funds received in the Record Room will be documented. This includes funds
received from but is not limited to, payment for photocopies, maps, property records
cards, sales information and CD's.
2.
A daily log will record each transaction. This daily log will have the amount of the funds
received and the signature of the customer.
3.
At no time will there be any exchange of funds given to customers or staff.
4.
Upon leaving and arriving toffrom lunch breaks, the record room staff members will take
an accounting to document the amount of funds in the cash box.
5.
At the end of the business day, the record room staff member will take an accounting of
the daily receipts. The staff member will then turn the funds and the receipts over to the
administrative staff. The administrative staff will then do a reconciliation of funds.
6.
The cash box will be locked in the administrative area during non-business hours. The
key for the cash box will be locked in the administrative area.
7.
The Deputy Chief Appraiser will do a weekly reconciliation of funds.
8.
All funds will be secured and locked while being transferred to the Finance Department.
9.
Only designated staff will handle the receipt of monies.
10.
Any and all inconsistencies will be immediately reported to the Deputy Chief Appraiser
and or the proper authorities.
I1 -3- Page 3
EXCEPTION
1.
None.
March 20,2007 (RevisedCA)
11-3- Page 4
Policy Statement
Office Administration.
DEFINITION
The Chief Appraiser shall be responsible for:
the operation and functioning of the county property appraisal staff;
(1)
certifying and signing documents prepared by the staff; and
(2)
implementing procedures deemed necessary for the efficient operation of the staff,
(3)
O.C.G.A. § 48-5-264 (a).
The Chief Appraiser and hislher designees will be solely responsible for assigning tasks to the
staff.
The Board of Assessors will only implementkhange Board of Assessors policy through a vote of
the majority of the Board members present at any official Board meeting.
PROCEDURES OF POLICY IMPLEMENTATION
1.
The Board of Assessors is responsible for policy making. The Chief Appraiser is
responsible for the implementation of Board policy.
2.
The Chief Appraiser is responsible for the day to day operation of the Board of Assessors
Department.
3.
The Chief Appraiser and hisher designees are solely responsible for directing the staff to
accomplish work related activities.
4.
Requests by individual Board members for information will be made through the
Chairman of the Board of Assessors or hislher designee. The Chairman or hisher
designee will keep all Board members informed of all information request.
5.
The Chief Appraiser shall attempt to respond to all request in a reasonable time frame.
EXCEPTION
1.
In the absence of the Chief Appraiser, hislher responsibilities under this policy are
delegated to the Deputy Chief Appraiser.
March 20,2007 (RevisedICA)
11-8 - Page 8
Policy Statement
Real Property Tax Return.
DEFINITION
1.
2.
3.
4.
A real property return is a written declared opinion of the fair market or assessed value of
property.
The Board of Assessors shall accept real property returns from January 1st to March 1st
each year.
An authorized agent is one who is empowered to act for another.
The owner's/authorized agent's oath which is required on the real property return is as
follows:
"I do solemnly swear that I have read or have heard read and have
duly considered the questions propounded in the foregoing tax list,
and that the value placed by me on the property returned, as shown by
the list, is the true market value thereof. I further swear that I
returned, for the purposes of being taxed thereon, every species of
property that I own in my own right or have control of either as agent,
executor, administrator, or otherwise. Also that in making this return,
for the purpose of being taxed thereon, I have not attempted either by
transferring my property to another or by any other means to evade
the laws governing taxation in this state. I do further swear that in
making this return, I have done so by estimating the true worth and
value of every species of property contained therein."
PROCEDURE FOR POLICY IMPLEMENTATION
1.
2.
3.
4.
The property owner or agent can submit a real property return for his or her property at the
office of the Board of Assessors or by mail.
When filed in person by the property owner, the real property return (Georgia form PT 50)
shall be deemed complete when the owner's opinion of the fair market or assessed value is
reflected on the property return and the property return is signed.
When filed in person by the authorized agent, the real property return (Georgia form PT 50)
shall be deemed complete when the agent produces a letter of authorization which defines his
or her authority, the agent's opinion of the fair market or assessed value is reflected on the
property return and the property return is signed.
When filed by mail by the property owner, the real property return shall be deemed complete
when the owner's opinion of the fair market or assessed value is reflected in the letter or the
5.
6.
Georgia form PT 50, the letterlform is signed, the property owner's oath is included in the
letter and the letterlform is postmarked on or before March 1st.
When filed by mail by the authorized agent, the real property return shall be deemed
complete when the authorized agent has listed hisher opinion of the fair market or assessed
value, the letterlform is signed, the authorized agent's oath is included in the letter, the
letterlform is postmarked on or before March 1st and the agent's letter of authorization is
included.
When filing by mail the property owner andlor authorized agent oaths shall be signed and
notarized.
EXCEPTIONS
1.
None.
March 20, 2007 (RevisedICA)
Policy Statement
CHATHAM C O L ~ ~ T
BOARD
Y
OF ASSESSORS
Stephens-Day Homestead Exemption
DEFINITION
Each resident of Chatham County is granted an exemption on that person's homestead from all
Chatham County ad valorem taxes for county purposes in an amount equal to the amount of the
assessed value of that homestead that exceeds the assessed value of that homestead for the taxable
year immediately preceding the taxable year in which this exemption is first granted to such resident.
This exemption shall not apply to taxes assessed on improvements to the homestead or additional
land that is added to the homestead after January 1 of the base year. If any real property is removed
from the homestead, the assessment in the base year shall be adjusted to reflect such removal and the
exemption shall be recalculated accordingly. This exemption shall include only the primary
residence and not more than five contiguous acres of land immediately surrounding such residence.
This exemption applies to all ad valorem taxes for county purposes levied by, for, or on behalf of
Chatham County, including, but not limited to, any ad valorem taxes for special district purposes and
transit district purposes, but not including taxes to pay interest on and to retire county bonded
indebtedness. This exemption shall not apply to or affect state ad valorem taxes, county school
district ad valorem taxes for educational purposes, or municipal ad valorem taxes for municipal
purposes. This exemption shall be in addition to and not in lieu of any other homestead exemption
applicable to county ad valorem taxes for county purposes. This exemption becomes effective
January 1,2001.
"Base Year" means the taxable year immediately preceding the taxable year in which the exemption
under this Act is granted. If the property did not exist in the prior year the Base Year shall be the
taxable year in which the exemption under this Act is granted.
"Adjusted base year assessed value" means an amount equal to the assessed value of such homestead
for the base year, increased annually by the percentage of any increase in the Consumer Price Index
for all Urban Consumers published by the Bureau of Labor Statistics of the United States
Department of Labor from the base year to the current year. However, in the event that the assessed
value for the current year is less than or equal to the assessed value for the base year, then the
adjusted base year assessed value shall equal the current year assessed value. This applies to ad
valorem taxes levied by the City of Savannah as well as the Chatham County and City of Savannah
School District.
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A.,
with the additional qualification that it shall include only the primary residence, typical auxiliary
buildings, typical other improvements, and not more than five contiguous acres of land immediately
surrounding such residence.
"Addition" means a physical addition to the improvements or the land and would be considered an
improvement to the property and added to the base year value.
"Deletion" means the removal or demolition of improvements or subdivision the land and would
reduce the base year value.
"Maintenance" means and shall include normal up-keep of existing improvements and will include
those items increasing the improvement value (excluding the land value) by less than 50% and would
not be considered an improvement and therefore would not increase the base year value. Such items
may include, but not be limited to, replacing the roof, shutters, screens, or worn out heatingkooling
systems or floor covering.
1.
For existing properties (listed in the TY2000 digest) with a regular or special homestead
exemption, Stephens-Day will be granted automatically, based on the existing homestead
qualifications which include ownership and occupancy. Also, see the opinion of County
Attorney R. Jonathan Hart, dated January 17,2001.
2.
For existing properties that have an increase in value, that does not include improvements or
additional land, the exemption will increase by the amount of the differencebetween the base
year value and the current year value.
3.
For existing properties that have an increase in value because of an addition, improvement,
and/or additional land, the base year value will be increased by the value of the addition
added to the real estate. If any difference exist between the adjusted base year value and the
current year value, the exemption will increase by that amount.
4.
For existing properties that have deletions (loss of improvements or land size), the base year
value will be adjusted to reflect the removal and the exemption recalculated accordingly.
5.
For new parcels andlor new improvements (those that did not exist in the prior year digest),
the base year value will be the same as the current year value, based on the year the
application is filed.
6.
For parcels larger than five acres, the property owner will be allowed up to 5.50 acres for the
exemption. This is due to the margin of error that was part of the rubber-sheeting of parcels
when the tax maps were digitized.
7.
For parcels greater than 5.50 acres, the owner will not receive the benefit of Stephens-Day
until or unless the parcel size is changed to fall within the size allowed by law (ie. parcel
split).
8.
The exemption will only apply to properties that have a primary use of residential (3 units or
less).
9.
The exemption will apply to all improvements on the parcel.
Existing homesteaded properties that do not qualify for the Stephens-DayExemption will be notified
by mail and asked to contact the Board of Assessors for information about how they may become
qualified.
EXCEPTIONS
1.
2.
3.
1.
2.
3.
Personal property.
A parcel of property larger than 5.50 acres.
Parcels that have a primary use of non-residential.
Parcels that enjoy Residential Transitional Current Use Assessment.
Parcels that enjoy Rehabilitated Historic Preferential Assessment.
Parcels that enjoy Agricultural Conservation Use Assessment.
March 20,2007 (ReviewedICA)
Policy Statement
CHATHAM COUNTY BOARD OF ASSESSORS
School Tax Disability Homestead Exemption
DEFINITION
Each resident of Chatharn County that is disabled is granted an exemption on that person's
homestead from all Chatham County and City of Savannah School District ad valorem taxes for
education purposes for the full value of the homestead. The exemption granted by this Act shall not
apply to or affect any state taxes, municipal taxes, or Chatham County taxes for county purposes.
The homestead exemption granted by this Act shall be in addition to and not in lieu of any other
homestead exemption applicable to Chatham County and City of Savannah School District ad
valorem taxes for educational purposes.
Ad valorem taxes for educational purposes means all ad valorem taxes for educational purposes
levied by, for, or on behalf of the Chatharn County and City of Savannah School District, including,
but not limited to, taxes to pay interest on and to retire school bond indebtedness.
Homestead means homestead as defined and qualified in Code Section 48-5-40 of the O.C.G.A.
To qualify for the exemption, the person claiming such exemption shall be required to obtain a
certificate from not more than three physicians licensed to practice medicine under Chapter 34 of
Title 43 of the O.C.G.A., relative to medical practitioners, as now or hereafter amended, certifying
that in the opinion of such physician or physicians such person is mentally or physically
incapacitated to the extent that such person is unable to be gainfully employed and that such
incapacity is likely to be permanent.
A person shall not receive the homestead exemption granted unless the person or person's agent files
an affidavit with the Board of Assessors giving such additional information relative to receiving such
exemption as will enable the Board of Assessors to make a determination as to whether such owner
is entitled to such exemption. The Board of Assessors shall provide affidavit forms for this purpose.
The effective date of this Act is January 1, 2003.
1.
For persons who have previously received the Chatham County Special Homestead
exemption or the Veterans exemption because of a disability, they will be required to submit
copies of their disability status from a qualifying agency, such as the Social Security
Administration, Veterans Administration or other such entity or physician.
2.
For persons filing for the disability exemption who have not previously received any type of
disability exemption from Chatham County, they will be required to submit a letter from one
State of Georgia licensed medical physician, certifying that in the opinion of such physician,
the person is mentally or physically incapacitated to the extent that such person is unable to
be gainfully employed and that such incapacity is likely to be permanent.
3.
Such application shall be filed with the Board of Assessors by March 1''.
EXCEPTIONS
1.
None.
March 20,2007 (RevisedtCA)
Agenda Item: VI-5
March 20, 2007
Regular Agenda
5.
For Your Information Items
Personnel
ERA Adams-Pevey Realty Services
M
..
Always There F o r Youa
REAL
ESTATE
March 5,2007
Sheryl K. Snider
Chief Appraiser
133 Montgomery St. Suite 503
P.O. Box 9786
Savannah, Ga. 3 1401-3230
Dear Ms. Snider:
I would like to take this opportunity to tell you how impressed I am with one of your
appraisers, Vicki McCuen. I had lots of questions and she answered them very
professionally and with much knowledge. I own a Real Estate Business and when my
Agents are complimented, this is a direct reflection on me. I feel your department can
feel the same way, as she is a reflection on you and your leadership. Vicki is an asset you
your office and certainly an asset to Chatham County.
Thanks for letting me share my thoughts with you. Sometimes public positions are
thankless ones, and in this case you can be proud.
Wanpest regards,
Owner
ERA Adarns-Pevey Realty
PO. Box 559
Rincon, GA 31326
Q
Off~ce:(912) 826-2550
Earl1 ERA ~ I ~ sI L
lndeperldeotly
P
Owriecl and O p ~ r a r e d
Fax. (912) 826-2556

Agenda - Chatham County Board of Assessors

Transcription

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