TOWN OF HANOVER, NH ASSESSING DEPARTMENT
Residential Data Collection Manual
TOWN OF HANOVER, N H A SSESS ING DEPARTMENT Residential Data Collection Manual
Town of Hanover, NH Assessing Department 41 South Main St Hanover, NH 03755 Phone 603-640-3203 www.hanovernh.org
1
Table of Contents
Table of Contents ...... 2
Data Collection ...... 7
Building Permits ...... 7 Measure & List ...... 7 Sales Verification ...... 7 Abatement/Appeal Process ...... 7
Data Collection Methods ...... 8
Measure and List Inspections ...... 8 Multiple Listing Service (MLS) Information ...... 8 Sales Verification Questionnaires (Attachment 1, pg 89) ...... 8 Neighborhood Reviews ...... 8 Information Received From Taxpayers ...... 8 Appraisal Reports ...... 8 Deeds, Plans and Surveys ...... 8
The Property Record Card ...... 9
Visit History ...... 15
Date ...... 15 Initials ...... 15 Purpose ...... 16
Building Notes ...... 17
Building Name ...... 17 Notes ...... 17
Classification & Land Information ...... 18
Edit Lines/Land Details ...... 18 Land Use Code (table on pgs 23-32)...... 18 Zoning ...... 19 Frontage ...... 19 2
Depth ...... 19 ...... 19 Units ...... 19 Unit Type ...... 19 Land Lot Type ...... 19 Unit Price, Influencer Factor, Condition Factor ...... 20 Nbhd and Nbhd Adj...... 20 Size Adj ...... 21 Site Index ...... 21 District ...... 21 Special Calcs ...... 22 Notes ...... 22 Special Use ...... 22 Current Use Spi (Soil Potential Index) ...... 22 Override Appraised Land Value/Override Assessed Land Line Value ... 23 Land Use Codes ...... 23 Land Use Code Table ...... 24
Residential Construction Detail ...... 35
Style ...... 35 Model ...... 35 Design/Appeal ...... 36 Stories ...... 36 Occupancy ...... 36 Exterior Wall 1 ...... 36 Exterior Wall 2 ...... 37 Roof Structure ...... 38 Roof Cover ...... 39 Interior Wall 2 ...... 40 Interior Floor 1 ...... 40 Interior Floor 2 ...... 41 Heating Fuel ...... 41 Heating Type ...... 42 AC Type ...... 43 Total Bedrms ...... 44 Total Bthrms ...... 44 Total Half Baths ...... 44 Total Xtra Fixtrs ...... 44
3
Total Rooms ...... 44 Bath Style ...... 44 Kitchen Style ...... 44 Residential Style Codes ...... 45 01: Ranch ...... 46 02: Split-Level ...... 47 03: Colonial ...... 48 04: Cape Cod ...... 50 05: Bungalow ...... 51 06: Conventional ...... 52 07: Modern/Contemporary ...... 54 08: Raised Ranch ...... 56 10: Duplex ...... 57 11: Family Conversion ...... 57 36: Camp ...... 59 55: Condominium ...... 60 84: Fraternity/Sorority ...... 60 92: Apt/Gar ...... 61 Design/Appeal ...... 62
Condominiums ...... 63
Condo Unit Construction Detail ...... 63 Style ...... 63 Model ...... 63 Grade ...... 63 Condo Main Elements ...... 64 Parcel ID ...... 64 Number ...... 64 Bldg # / Sect # ...... 64 Condo Flr ...... 64 Condo Unit Location ...... 65 Ownership % ...... 65 Apportionment % ...... 65 Apportion Adjust...... 65 Condominium Main Construction Detail ...... 65
Depreciation ...... 66
Year Built ...... 66 4
Effective Year Built...... 66 Functional Obsolescence ...... 67 External Obsolescence (AKA Economic Obsolescence) ...... 67 Condition Codes ...... 68 Percent Complete ...... 69 UC Calculator ...... 69 Physical Depreciation (Depreciation Code) ...... 69 Remodel Rating ...... 70 Year Remodeled ...... 70 Section Override ...... 70
Outbuildings (Commercial or Residential) ...... 70
Code and Units ...... 70 Subtype & Unit Price ...... 70 Measure 1 and Measure 2 ...... 70 Comments ...... 71 Quantity ...... 71 Quality & Condition ...... 71 Year ...... 71
Extra Features ...... 77
Code ...... 78 Subtype ...... 78 Unit Price ...... 78 Unit Type ...... 78 Units ...... 78 Measure 1 + 2 ...... 78 Notes ...... 78 Quantity ...... 78 Quality ...... 78 Condition ...... 78 Year ...... 78 Effective Year ...... 78 Depreciation / Percent Good ...... 78 Economic/Functional Obsc ...... 78 Extra Feature Codes ...... 79
Sketch ...... 81 5
Subareas ...... 81 Story Height Identification ...... 83 Attic ...... 83 Expansion Attic ...... 84 Half Story ...... 85 Three Quarter Story ...... 86
Addendum 1 - Sales Verification and Qualification ...... 87
New Hampshire Constitution ...... 87 RSA 75:1 How Appraised ...... 87 Definition of Market Value ...... 88 Deeds & Questionnaires ...... 88 Sales Qualification ...... 88 Sales Field Review...... 88 Changes after the Sale ...... 88 Sales Chasing ...... 89
Equalization ...... 89
Attachment 1 - Sales Verification Questionnaire ...... 90
Addendum 2 - Residential Neighborhood Analysis ...... 91
What is a neighborhood? ...... 91 Neighborhood Codes and Factors ...... 91 Neighborhood Building Site Values ...... 92
Attachment 2 – Data Collection Flowchart ...... 93
Addendum 3 - Data Collection during COVID-19 ...... 94
Building Permits ...... 94 Measure & List ...... 94 Sale Verification ...... 95
Attachment 3 – Postcard ...... 96
Attachment 4 – Door Hanger ...... 97
6
TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Data Collection Data collection is an important part of the appraisal process. It includes gathering, recording and verifying the data. There are many opportunities to collect data. These include and are not limited to:
Building Permits Building permits that would result in changes affecting a property’s value are entered in the CAMA (Computer Assisted Mass Appraisal) system. Assessing staff will inspect the properties with these permits by performing a measure and list when possible. If a measure and list is not possible, staff will attempt to contact the homeowner and/or project manager via email or telephone to inquire if the work has been completed. If a measure and list and contact with the homeowner or project manager is not possible, staff will assume the work is complete in a reasonable amount of time and estimate the changes. Inspections and data-entry (see Visit History) will be complete prior to the issuance of the first half of the property tax bill in late May/early June. Updates to property assessments are submitted to the Assessor for final review and approval.
Measure & List As part of the Town-wide reassessment in tax year 2021 a full measure and list of all parcels will be performed. Property owners will be notified that a field appraiser will be visiting their property to measure and list the exterior of the building(s). An interior inspection will be performed at the field appraiser’s discretion and property owner’s agreeance. Other means of acquiring interior details with the use of questionnaires/surveys, building and planning records and by using MLS listings and/or other social media posts will be used where applicable. Assessing staff will make changes as needed and be submitted to the Assessor for final review and approval.
Sales Verification Assessing staff will view properties that are for sale online, to confirm all the data is correct. Sales verification questionnaires will be mailed to new owners. A notice that assessing staff will visit the property to verify the data and an interior review will be requested. Assessing staff will review the questionnaires and data collected and make any changes as needed.
Abatement/Appeal Process When a taxpayer appeals his/her assessment, it is an opportunity to gather relevant data. Many times an inspection is granted when previously it was not, there may be information provided by the taxpayer that was previously unknown, and frequently appraisals are included to support the taxpayer’s opinion of value.
Any and all information is considered and applied when appropriate.
Rev. 6/17/2020 Back to Table of Contents 7 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Data Collection Methods There are many methods of collecting data. These include and are not limited to:
Measure and List Inspections Measure is the physical inspection, verification and sketching of the external dimensions of a building or structure. This may be performed using a measuring tape, stick, laser measuring tool, or estimated online. List is recording a description of the interior, exterior and other attributes of any improvements to the land, including the land.1 Assessing staff tasked with inspecting properties are expected to measure and list any property they visit that has not been measured and listed in the current 5-year cycle. An interior review is always requested.
Multiple Listing Service (MLS) Information Online listing services such as the MLS are good resources of information about properties that are listed for sale or have sold/leased.
Sales Verification Questionnaires (Attachment 1, pg 89) Welcome to Hanover letters and sales questionnaires are mailed to new property owners. Questionnaires include questions that help to qualify the sale and verify the property data is correct.
Neighborhood Reviews Market influences are constantly evolving and changing. Neighborhood reviews are conducted in order to assure the assessing office has current and relevant information.
Information Received From Taxpayers This may be verbal, written or photographic information provided to the Assessing office.
Appraisal Reports The Assessing office may order appraisal reports and also may receive them in the course of business.
Deeds, Plans and Surveys Newly recorded deeds, plans and surveys are reviewed and changes are made to a property as needed.
1Definitions of Measure and List from NH Department of Revenue Rules 601.34 and 601.30
Rev. 6/17/2020 Back to Table of Contents 8 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
The Property Record Card (See pages 13&14 for Sample Property Record Card)
1. Property Location: The actual physical location of the property being valued.
2. Map ID: The Map/Block/Lot/Unit of the property. This is created by the Town and used to reference tax maps. The first 3 sections are 4 digits with leading zeros. If not using the Unit, leave blank (do not enter zeros here.) When subdividing parcels, whether land or condominiums, retain the Map/Block of the mother lot. Be careful not to duplicate MBLU’s.
3. State Use: This is the current use of the property (i.e. 1010, single family).
4. Topo/Utilities/Street/Location: These items are purely descriptive of the property and do not generate value.
5. Appraised Value: The total of all Buildings, Extra Features, Outbuildings and Land. This is the current market value of the property.
6. Assessed Value: The total of all Buildings, Extra Features, Outbuildings and Land. The assessed value also considers any Current Use valuations {agricultural use not to be developed} as opposed to the full market value of the land. For properties without Current Use, the Assessed and the Appraised value will be the same.
7. Exemptions: This will show any exemptions that the current property owner receives.
8. Other Assessments: This section is generated by the Town. Typically, any betterments or credits/exemptions will be found in this section.
9. Appraised Value Summary: This section provides a full overview of all Buildings, Extra Features, Outbuildings, Land and Special Land Values. Each line item is shown rather than a lump total value.
10. Assessing Neighborhood: This shows the neighborhood and sub neighborhood the parcel falls into. In this case, the item is descriptive only and does not generate value.
11. Notes: The notes provide the Town a place to record any information about the property that they find important. All notes are descriptive and have no value attributed.
12. Building Permit Record: Any building permits taken out on the property will be recorded here by the assessing staff. It does not generate any value.
13. Visit/Change History: Any visit to the property by the Town or Agent of the Town can be recorded here. Descriptive only, no value is generated.
LAND LINE VALUATION SECTION 14. Use Code/Use Description: This (as in item 3) refers to the type of property that is being valued. The land use code of 130, for example, is generating a description of “Pri Res MDL-0”. MDL-0 will be described in further detail on item # 29.
15. Zone: Descriptive only, Town generated based on the zoning ordinances of the Town. Please see Town Zoning Ordinances for further descriptions
16. Land Units: The size of land being assessed on each line e.g. SF (square feet), BL (buildable lot), FD (front depth), FF (front feet), UT (unit feet), WF (water front). The number of units in this category will total the property's lot
Rev. 6/17/2020 Back to Table of Contents 9 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
size. Lot sizes are were determined when they were originally created. Hanover has zoning ordinances in place which address lot size. Please refer to Tax Maps for questions about your lot size.
17. Unit Price: Each Land Unit will have a Unit Price calculated using the Site Index Land Curve Method, based on the Use Code, Group/District Codes, Land Units used. The base price will increase as the number of units under 43,560 SF decreases. This is called the "Land Curve11” or in simple terms, an economy of scale. Just because one property has one acre and the parcel next-door has a half-acre, does not mean that the neighbor's land is worth half. It is still a building lot and therefore buyers will pay a premium.
18. Size Adjustment: An influence on the size of the land units. In simple terms, an economy of scale. Just because one person has one acre and the next-door neighbor has a half-acre, does not mean that parcel #2’s land is worth half. It is still a building lot and therefore buyers will pay a premium.
19. Site Index: This is a site-specific influence on land value. An example of this would be a view or proximity to the water adjustment that is applied to the property's land value. This code will generate a multiplier to the base rate/unit price. For example, a Site Index of 1 is a multiplier of 1.00, which indicates an average site. However, a Site Index of 3 is a multiplier of 1.25, which when multiplied to the base rate will have a positive effect on value.
20. Cond (Condition Factor): This is another multiplier to the equation that is put on the property for special circumstances/or conditions about the land. For example, a property with a Right of Way across it or with excessive wetlands or topography issues. These issues, depending on severity, can generate a condition factor that decreases the value of the property. Generally, a notation will be made (item 23) as to why the Condition Factor was applied.
21. Nbhd. (Neighborhood): This is the “Neighborhood” that the parcel falls into.
22. Nbhd. Adj (Neighborhood Adjustment): This is a neighborhood specific influence based on the neighborhood the parcel is in. For example, it may be more desirable to be in a neighborhood located downtown closer to shops, restaurants, and public transportation than a neighborhood located further away. So a neighborhood influence of 1 is a multiplier of 1.00, which indicates an average neighborhood. However, an influence of 3 is a multiplier of 1.25, which when multiplied to the base rate will have a positive effect on value.
23. Notes: The notes provide the Town a place to record any information about the property that they find important. All notes are descriptive and have no value attributed.
24. Location Adjustment: Similar to the Neighborhood adjustment, it is an influence based on the location and can have a positive or negative effect on the value.
25. Adj. Unit Price: This is the final price per unit that is based on the multipliers across the line.
26. Land Value: The adjusted unit price multiplied by the units (item # 16).
27. Total Land Value: This is the total valuation of all land lines added together.
CONSTRUCTION DETAIL – This is an overview of what each Element is. The descriptions will be laid out in more detail in the Residential Construction Detail section of this manual. Style, Model & Design/Appeal are the main drivers of assessment in the Construction Detail. 28. Style: Describes the style of the property.
29. Model: Describes the model of the property type: Vacant, Residential, Commercial, Industrial, Condominium, and/or Multi Family.
Rev. 6/17/2020 Back to Table of Contents 10 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
30. Design/Appeal: Describes the quality of construction of the building. This grade is derived from various costs services, local builders and recent sale properties.
OB-OUTBUILDING & YARD ITEMS (L) / XF – BUILDING EXTRA FEATURES (B) 31. Code: The identifier for the OB/XF being added to the property e.g. SHED1 is a Framed Shed.
32. Description: The description of the OB/XF that is auto filled in, based on the code used.
33. L/B: “L” is a land item, outbuilding or yard item detached from the building (e.g., shed, pool, parking lot). “B” is a building extra feature item inside or attached to the building (e.g., air conditioning, elevator, fireplace, generator). This is auto filled from the tables based on the code of the OB/XF entered.
34. Units: The number of units of the OB/XF item.
35. Unit Price: A price per unit based on cost to replace as new, auto filled from the tables based on the code of the OB/XF entered.
36. Yr Blt – The year that the OB/XF was built or added to the building.
37. % Gd: The condition of the outbuilding, regardless of year built. Extra features inside the structure will be at 100% then depreciated at the same rate as the main structure. Extra Features will multiply X Overall % Condition Item 54.
38. Appraised Value: This is the appraised value of the OB/XF. This is derived by Units X Unit Price X % Condition.
39. Sketch: This is the actual exterior measurement of the structure. The sketch will show all floor levels and will include any attached items such as garages and decks.
BUILDING SUB-AREA SUMMARY SECTION 40. Code: The label/unique identifier for an area of the sketch (39) e.g. BAS, FBM, UFS.
41. Description: The description of the area of the sketch that is auto filled in, based on the code used e.g. first floor, finished basement, finished upper story.
42. Living Area: This is the calculated area of the sketch that is above the land-line and typically has heating, lighting and ventilation. Also known as Gross Living Area includes, but is not limited to, main rooms, bathrooms, bedrooms, closets, hallways, kitchen etc.
43. Floor Area: This is the calculated area of the entire sketch. Also known as the Gross Building Area, includes, but is not limited to, the living area plus any basement, garage, wood deck, patio, etc.
44. Effective Area: Effective area is an adjusted area used as a unit of comparison that takes into account all sub areas of the structure. Each sub area's gross area is adjusted at the same percentage that the unit cost is adjusted. The calculation of effective area allows for the calculation of the total replacement cost of the building in one direct step. For example, a 528 square foot basement garage is priced at 50% of living area. The effective area of the garage would be 264 square feet (528 x 50%).
45. Unit Cost: This is the price, per square foot, for each sub - area code that is calculated to make an exact replica of the structure with current construction costs. This is an un• depreciated cost per unit. Unit cost is derived from local builders, Marshall and Swift, and the marketplace.
Rev. 6/17/2020 Back to Table of Contents 11 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
46. Undeprec Value (Undepreciated Value) This is the Floor Area X Unit Cost. All sub-areas are then added together to calculate the total cost to replace as new. See also item 47.
COST/MARKET VALUATION 47. Building Value New: This is the cost of replacing an existing property with one which is similar to it and is equal utility. This value equals the Undepreciated Value (item 46).
48. Year Built: The year the structure was built.
49. Effective Year Built: This is the age of the building, adjusted for significant renovations or neglect. For example, if the year built of a home is 1990 and major renovations/updates were done several years later the Effective Year Built may be 1995.
50. Depreciation Code: This is the code that indicates how well maintained the home has been. Example, if a home built in 1975 has had only the basic updates and maintenance over the years; the Code may be A for Average. However, if the same home had recently been fully remodeled and immaculately maintained over the years, its effective age is newer and so the Code may be VG for Very Good.
51. Depreciation %: This is the percentage of depreciation the home is experiencing. This is derived from the analysis of sales of various aged homes as well as observances of the appraiser.
52. Functional Obsolescence: This would be additional depreciation allowance for poor functionality of the home. Poor layout of the home would be an example of allowable functional obsolescence.
53. External Obsolescence: This would be additional depreciation allowance for loss of value from causes outside the property itself.
54. Condition: This is a description for an allowance for a percentage off based on a specific condition. For example, a new home that is 50% complete on April 1st. The description would say “Under Construction”.
55. Percent Good: This is a percentage off the Building Value New minus any depreciation. Using the example above, the percentage would be 50%.
56. RCNLD (Replacement Cost New Less Depreciation): This is the cost to rebuild a comparable property with the same utility less depreciation.
57. PHOTO: This is where a picture of the property would appear. Vision allows you to save multiple pictures, however, only 1 picture is “Made Primary” and will appear on the Property Record Card.
APPRAISED VALUE SUMMARY 58. Appraised Bldg. Value (Card): This number will be equal the RCLND (item # 56).
59. Appraised XF(B) Value (Bldg): This is the sum of all the XF (B) listed in the OB/XF area of the card Item # 38.
60. Appraised OB(L) Value (Bldg.): This is the sum of all the OB (L) listed in the OB/XF area of the card Item # 38.
61. Total Appraised Parcel Value: This is the total of # 58, 59, 60, and 27 added together to generate the parcel total value.
Rev. 6/17/2020 Back to Table of Contents 12 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 13 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 14 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Visit History
The visit history allows users to keep track of actual visits to a property, hearing meetings, and valuation reviews. After each visit users can enter notes about who went, what type of visit was intended, what the result of the visit was, and who was spoken with during the visit. The Visit History notes are linked to a building on a parcel. So if users have a shopping complex with 10 buildings. The details for each field are as follows:
Date This is the date of the visit, not of the data-entry.
Initials The person who visited the property.
Rev. 6/17/2020 Back to Table of Contents 15 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Purpose This explains the reason for the visit or change to data/value in the CAMA system. Code Description When to use… To document a complete inspection, a full interior and exterior 00 Measur + Listed measure and list of the property. To document an exterior inspection and measure. Left a door hanger for Homeowner to call to schedule an interior inspection of 01 Measur + Dr Hanger Left the property. To document an exterior inspection and measure. Left a door hanger for property owner to call to schedule an interior inspection of the property. Letter sent as last attempt to gain access to interior 02 Measur/Dr hanger/Ltr Sent of property. To document the attempt to perform a complete inspection, which 03 Vacant Land in this case the confirmation that the property is Vacant is accurate. 04 Building Permit To document changes applied due to a building permit. Measur/New UC Unde To document a complete measure of a new construction has been 05 Construction competed. To document a visit to the property to meet with resident and the 06 Appointment No Show resident did not show for appointment. To document a completion measure was completed of the exterior 07 Measur/Int/Dr Info at door and information regarding interior was given at the door. Measur/Int/Refusal No To document a complete measure of the exterior and then a refusal 08 Information given for an interior inspection. Measu Estmt Owner non- cooperative in regards to To document and exterior measurement was estimated from 09 someone on property somewhere off the property. To document an exterior inspection and measure. Left a door hanger for property owner to call to schedule an interior inspection of the property. Letter sent as last attempt to gain access to interior 10 Measur/Ltr Sent no response of property. To document when a change of address was submitted by owner 11 Address Change and updated in CAMA system. 12 Boundary Line Adjustment To document the data entry of a change related to lot line. 13 Field Review Change To document a change to the value from a field review. 14 Sales Review To document a sales review of the property.
Rev. 6/17/2020 Back to Table of Contents 16 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Building Notes
Building Name This is very important to identify the name of the building or the name of the business/tenant. (For example, if it is a McDonald’s restaurant, but McDonald’s doesn’t own the building.) Always put something here if it is a commercial property, and always if there is an identifying plaque on the building (whether residential or commercial).
Notes This is public information and prints on the property record card. This will describe the property and any pertinent details an appraiser out in the field would want to know, such as where the door may be, or where in the building the unit is, as well as interior descriptions. If there are any recent plans, note the numbers here. You may have to abbreviate quite a bit because there is limited space. If there is old or outdated information here, delete. If there is a note regarding a letter sent, remove that too.
Rev. 6/17/2020 Back to Table of Contents 17 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Classification & Land Information
Edit Lines/Land Details
Land Use Code (table on pgs 23-32) Each land line must be assigned a land use code. The first land line’s code should, but is not required to, reflect the current primary use of the parcel. The Land Use Code chosen will correlate to a Land Class for reporting purposes and for the classification of the parcel as Residential, Commercial, Industrial, Exempt, Open Space or etc. This classification will drive the land price curve based on the parcel’s primary use. Codes that begin with 9 are exempt and charitable properties and should only be used when the parcel is exempt and/or charitable.
Rev. 6/17/2020 Back to Table of Contents 18 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Zoning Zoning can have a major effect on land values. Zoning laws regulate what types of dwellings/business may reside in a certain area. It is also in place to provide requirements for the dimensions and shape of lots as well as structures. The zoning code and descriptions for the Town of Hanover are as follows:
Min Front Side Rear Cod Frontag Setback Setback Setback e Description Min Lot Size e (ft) (ft) (ft) (ft) Service, Business, & Lim. BM Manufacturing 1 ac 200 50 50 50 D1 Downtown Center District 0 0 20 15 20 D2 Downtown Edge District 0 0 20 15 20 B Retail Business 40,000 sf 200 10 15 20 RO Residence and Office 10,000 sf 75 30 or 25 15 20 OL Office & Laboratory 1 ac 150 50 25 25 or 30 I Institution 60,000 sq ft 0 150 10 20 GR1 General Residence 1 10,000 sf 80 30 ft2 15 20 GR2 General Residence 2 10,000 sf 80 20 ft2 10 20 GR3 General Residence 3 21,780 sf 80 20 10 20 GR4 General Residence 4 5000 sf 60 25 15 20 SR1 Single Residence 1 30,000 sf 130 35 20 50 SR2 Single Residence 2 15,000 sf 100 35 15 40 SR3 Single Residence 3 10,000sf 85 30 15 20 RR Rural Residence 3 ac 200 50 50 50 F Forestry 50 ac 400 100 100 100 NP Natural Preserve 2 ac 300 50 50 50 GP Good Pond 21,570 sf 75 20 10 10
Frontage Frontage is the measurement of the width of the lot, measured at the front part of the lot adjacent to the street. This is quantitative data and entered when needed.
Depth The depth of a property is the length of the lot, measured from the front boundary of the property to the back. This is quantitative data and entered when needed.
Units A number that is used to account for the size of the lot being calculated
Unit Type The unit of measurement being used to calculate the area of the land being calculated. They can be any of the following: SF (square feet), AC (acres), BL (buildable lot), FD (front depth), FF (front feet), UT (unit feet), or WF (water front).
Land Lot Type The Town of Hanover does not use this field and has no bearing on the assessment of the land.
Rev. 6/17/2020 Back to Table of Contents 19 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Unit Price, Influencer Factor, Condition Factor The unit price, influencer and condition factors are automatically pulled from the admin Vision tables based on the previous data fields populated by the Assessor.
Nbhd and Nbhd Adj This is the “Neighborhood” that the parcel falls into which will apply a neighborhood adjustment factor based on the neighborhood the parcel is in. The neighborhood codes, Descriptions and factors for the Town of Hanover are as follows:
Rev. 6/17/2020 Back to Table of Contents 20 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Size Adj The size adjustment factor is automatically pulled from the Size Adjustment Table in the Vision tables based on the previous data fields populated by the Assessor.
Site Index The site Index can be used to rate land based on any type of characteristics. The characteristics used in Hanover are as follows:
Includes residential properties 4+ units
Includes Current Use
District The district is automatically filled in based on what the primary building use code is, the district is determined by the ‘Is Com’, ‘Is Cdu’, ‘Is Cdm’, and ‘Is Vac’ flags.
If ‘Is Com’ is Yes, the commercial district / neighborhood is used.
If either ‘Is Cdu’ or ‘Is Cdm’ is Yes, the condo district / neighborhood is used.
If ‘Is Vac’ is Yes and the Land Class is R, the residential district / neighborhood is used.
If ‘Is Vac’ is Yes and the Land Class is not R, the commercial district / neighborhood is used.
If all Is flags are No, the residential district / neighborhood is used.
Rev. 6/17/2020 Back to Table of Contents 21 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Special Calcs This can be used to raise or lower the assessment of the land line based on any of the following: BL1: Bldg. Lot 1 BL2: Excess Land SP: Septic TP: Topography WT: Wet This instructs the calculation to either ADJUST or REPLACE the land line value with the land table defined value. Some adjustments appear as lump sums.
Notes This is a field where the user can put any notes that they feel would describe any features of the land. Special Use This field is used when the land on the land line is in CU: Current Use. If it is left blank this means that land is not in CU: Current Use. Current Use Spi (Soil Potential Index) The Spi is a calculation which rates soil on a scale of 0-100 based on its location, quality and condition which affects it overall capability to produce crops. An example of the way the Spi is calculated is below.
https://www.revenue.nh.gov/mun-prop/property/documents/spi-info.pdf
Rev. 6/17/2020 Back to Table of Contents 22 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Override Appraised Land Value/Override Assessed Land Line Value This is either checked or unchecked based on the Assessor’s discretion.
Land Use Codes Land Use codes reflect the use of the land, taking into account its highest and best use. The LUC on the Account Information screen should match the first land line on the land screen. This is not automatic, you will need to enter this manually. If there are multiple land lines, it is because there is more than one building, excess acreage, or the land is in current use.
When there is only 1 building and multiple land lines due to excess acreage, the land use codes should all match.
When there is more than one commercial building and the uses are different, each land line should reflect the use of the building on that line.
If the land is in current use, the land lines should reflect the appropriate categories. If there is more than one residential building, the land use is 1090 for all the land lines.
Rev. 6/17/2020 Back to Table of Contents 23 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Land Use Code Table
Rev. 6/17/2020 Back to Table of Contents 24 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 25 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 26 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 27 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 28 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 29 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 30 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 31 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 32 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 33 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 34 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Residential Construction Detail
Style The style of the home. This will be explained in more detail below, but a couple of examples are Ranch, Cape, Modern/Contemp and/or Vacant Land. Click Here for style descriptions and examples.
Model This is predetermined by the land use code selected on the land screen.
Rev. 6/17/2020 Back to Table of Contents 35 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
The model codes/descriptions used in Hanover are as follows:
Design/Appeal The design/appeal is an evaluation of the construction of materials and level of craftsmanship used to build the home. It also rates the overall “curb” appeal of the property. The design/appeal options for the Hanover Vision database are as follows:
01: Minimum 02: Below Average 03: Average 04: Average +10 05: Average +20 06: Good 07: Good +10 08: Good +20 09: Excellent 10: Excellent +10 11: Excellent +20 12 Luxurious
Click here for design/appeal explanation.
Stories Numeric with one decimal in .5 increments. 2 stories with an attic is 2.0. One and one half stories is 1.5.
Occupancy Number of residential units. This would include buildings on a single property with Accessory dwelling units, rental apartments, and multi-family homes.
Exterior Wall 1 Enter the code for the predominant exterior wall material.
Rev. 6/17/2020 Back to Table of Contents 36 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Exterior Wall 2 If there is a secondary type of exterior wall covering amounting to more than 20%.
CODE DESCRIPTION WHEN TO USE 01 Minimum Not Used Also known as “Homosote” or “Cleotex”, inexpensive composition material that flakes apart when exposed to moisture, as when there is damage to the material or left untreated. Common in the 1960’s & 70’s. Not to be confused with Cement Fiber 02 Comp./Wall Board or Asbestos. 03 Below Average Not Used 04 Single Siding Not Used 05 Average Not Used 06 Board & Batten Vertical planks of wood in which the seams are covered with narrow strips of wood. Typically mimics look of cedar shakes, but you can see it is not solid wood by looking 07 Asbest Shingle at the edges and that the pieces are not single shakes, but longer lengths. Pine or other soft wood frame siding, vertically or horizontally lapped over sheathing 08 Wood on Sheath and painted. 09 Logs Log siding, usually horizontal. 10 Above Average Not Used They are often made of cedar, but not exclusively, and generally measure 1/2" thick and 6" wide, in varying lengths. Generally clapboards are installed so that 4" of the 11 Clapboard total 6" material is exposed to the weather. Can be clapboard, also vertical siding on contemporary homes. Usually naturally 12 Cedar or Redwd stained, is rot resistant. 13 Pre-Fab Wood Plywood type siding in a variety of textures. 14 Wood Shingle Usually western red cedar, fine even grain, strong, lightweight & highly rot resistant. 15 Concr/Cinder Concrete or cinder block 16 Stucco on Wood Stucco applied to a tile or wood frame 17 Stucco/Masonry Stucco applied to a concrete block frame 18 Asphalt Asphalt as shingles or sheets applied as siding 19 Brick/Stone Veneer Brick or stone applied as a veneer, non-load-bearing 20 Brick/Masonry Brick load-bearing wall 21 Stone/Masonry Stone load-bearing wall 22 Precast Panel Not currently used 23 Pre-cast Concr Concrete panels preformed off site and assembled on site 24 Reinforc Concr Concrete wall reinforced with rebar 25 Vinyl Siding Low maintenance clapboard style siding made of vinyl (feels like plastic) 26 Aluminum Sidng Low maintenance clapboard style siding made of aluminum (feels like metal) Enameled or anodized metal, commonly used on service stations or other 27 Pre-finsh Metl commercial buildings Glass sandwich for use on exterior walls, usually tinted and framed in aluminum or 28 Glass/Thermo. metal, usually commercial. 29 Vinyl Shingle Vinyl siding made to look like shingles.
Rev. 6/17/2020 Back to Table of Contents 37 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Roof Structure
CODE DESCRIPTION WHEN TO USE 01 Flat Not more than 1/20 pitch. 02 Shed The roof is one continuous surface, sloping. Gable: 2 sloping sides, straight ends form a gable (triangle)/ Hip: Roof that has 4 03 Gable/Hip sloping sides, usually a ridge.
Rarely in residential property, various sized lumber & timber beams, bars, ties 04 Wood Truss arranged in triangular units to form a rigid framework. May be flat or pitched. Essentially a gable roof, the rear slope is larger and extends to the first level or 05 Salt Box lower. Has 2 slopes on all 4 sides. The upper slopes are either flat or much lower pitched, 06 Mansard the lower slopes are usually almost vertical. Typically has 2 slopes on 2 sides, the upper is lower pitched than the lower. Ends are 07 Gambrel usually straight and resembles barn roofs. 08 Irregular A variety of shapes that do not conform to other traditional styles. 09 Rigid Frm/BJst Rigid Frame – used for commercial bldgs. / Not currently used. 10 Steel Frm/Trus Steel framed & trusses.
11 Bowstring Trus Bowstring trusses - Not currently used. 12 Reinforc Concr Reinforced concrete- used in commercial bldgs 13 Prestres Concr Not currently used.
Examples of the more common roof types used in Hanover, NH
FLAT SHED GABLE/HIP SALTBOX
MANSARD GAMBREL IRREGULAR
Rev. 6/17/2020 Back to Table of Contents 38 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Roof Cover
CODE DESCRIPTION WHEN TO USE 01 Metal/Tin Sheet metal roof Roofing material commonly used for buildings that feature a low sloped roof pitch in North America. The material is based on the same materials used in asphalt shingles; 02 Rolled Compos an organic felt or fiberglass mat, saturated with asphalt, and faced with granular stone aggregate. .Felt or rag fiber saturated with asphalt or tar then coated with minerals. 03 Asph/F Gls/Cmp Same material as Rolled Composition except as shingles 04 Tar & Gravel Layers of hot-mopped tar on roof with embedded gravel 05 Corrugated Asb Not currently used 06 Asbestos Shing Asbestos cement shingles- None in system currently 07 Concrete Tile Not used 08 Clay Tile Terra cotta clay tiles molded to half round shape 09 Enam Mtl Shing Metal shingles 10 Wood Shingle Usually cedar or redwood, on higher end homes
11 Slate Made by firing powdered shale & clay rock, then cut into shapes. Usually found on higher end homes. Membrane roofing is a type of roofing system for buildings and tanks. It is used to create a watertight roof covering to protect the interior of a building. Membrane roofs are most commonly made from synthetic rubber, thermoplastic (PVC or similar 12 Comp Membr material), or modified bitumen. Membrane roofs are most commonly used in commercial application, though they are becoming increasingly common in residential application. They are most commonly found on flat roof structures. Standing seam metal roofing is defined as a concealed fastener metal panel system that features vertical legs and a broad, flat area between the two legs. It's also 13 Standing Seam described as having raised seams, or vertical legs, that rise above the level of the panel's flat area. Synthetic slate shingles are a modern improvement on a construction classic. Made from combinations of plastic and rubber, synthetic slate is designed to mirror the 14 Synthetic Slate beauty and uniqueness of authentic slate without the expense or installation headaches.
Metal Roof Rolled Composite Asphalt Shingles Tar & Gravel
Rev. 6/17/2020 Back to Table of Contents 39 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Wood Shingle Slate Comp Membrane Standing Seam
Synthetic Slate
Interior Wall 1 Enter the predominant type of interior wall.
Interior Wall 2 If there is a secondary type of interior wall amounting to more than 20%.
CODE DESCRIPTION WHEN TO USE Rarely, for exposed masonry such as concrete block, on interior, not for exposed brick. 01 Minim/Masonry This is a negative adjustment. 02 Wall Brd/Wood Inexpensive wall board, commonly found in mobile homes. 03 Plastered Plaster on wood lath, usually found in old homes. 04 Plywood Panel Typically inexpensive 4x8 plywood panels with decorative veneer finish 05 Drywall/Sheet Plaster sandwiched between 2 layers of paper. 06 Cust Wd Panel High grade plywood veneer or tongue and groove solid hardwoods. 07 K Pine/A Wd Knotty pine or pinewood panel of average quality.
Interior Floor 1 Enter the predominant type of interior floor covering.
Rev. 6/17/2020 Back to Table of Contents 40 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Interior Floor 2 If there is a secondary type of interior floor covering amounting to more than 20%.
CODE DESCRIPTION WHEN TO USE 01 Dirt/None No floor Uncovered plywood, wood boards, rough or low quality. Not for homes under 02 Minimum/Plywd construction. 03 Concr-Finished Smooth troweled concrete on grade. 04 Concr Abv Grad Same as above except raised, such as for a loading dock. 05 Vinyl/Asphalt Various tile laid over wood or concrete using adhesive. 06 Inlaid Sht Gds Consists of vinyl sheet or linoleum flooring. 07 Cork Tile Made of cork composition. 08 Laminate 09 Pine/Soft Wood Wide pine or other soft wood. 10 Terrazzo Monol Terrazzo monolithic floors are a mixture of portland cement and marble chips. 11 Ceram Clay Til Ceramic tile. 12 Hardwood Any type of hardwood, laid over subflooring. Typically narrow strips than pine. 13 Parquet Small pieces of hardwood laid in patterns and designs over subflooring or concrete. 14 Carpet Wall to wall carpet. 15 Quarry Tile Also a clay product but is not porous and is typically not glazed. 16 Terrazzo Epoxy Resin floor with chips of glass, granite or synthetic aggregates. 17 Precast Concr Precast concrete units installed on steel framing. 18 Slate Natural stone tile made of slate. 19 Marble Natural stone tile made of marble. Tongue and groove installation is similar to a hardwood floor, but the planks are 20 Laminate Wood made of a wood veneer. Wood-like and Marble-like porcelain tile. Became popular in 2020. More porous 21 Porcelain Tile than ceramic tile, which makes it more durable. Also, almost impervious to water. Luxury Vinyl Tile and Vinyl Plank Flooring are durable and water proof. Became 22 Vinyl/Lux/plank popular in 2019.
Heating Fuel
CODE DESCRIPTION WHEN TO USE Not to be used if there is an existing oil/gas/geothermal system, only if predominant 01 Coal or Wood heat source is coal or wood fired. 02 Oil You will see the oil tank vent pipe & cap on outside of home. 03 Gas You will see natural gas piping going to the house. 04 Electric 05 Solar Assisted Only when the predominant heat fuel is solar. Water is piped underground via electric pump and cools the building using the constant temperature of the earth and heats the building by compressing the heat to a higher temperature. Geothermal systems may deliver cooling/heating via an air- 06 Geo Thermal delivery system or radiant heating (usually in the floor).
Rev. 6/17/2020 Back to Table of Contents 41 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Oil Tank Pipes Vertical Loop Geothermal System Propane Gas
Heating Type
CODE DESCRIPTION WHEN TO USE 01 None If there is no heating system installed, not for use with status of Under Construction. A floor furnace is placed in the floor and releases heat that is radiated into the rooms 02 Floor Furnace of the home through convection. Self-contained heating or cooling unit installed in wall. Mini splits/direct vent 03 Hot Air-no Duc wall heater-usually single room Forced Hot Air is heated by a furnace and is circulated throughout the building via 04 Forced Air-Duc ductwork. 05 Hot Water/FHW Forced Hot water circulates through pipes in baseboards and is heated with a boiler. Steam travels through pipes to radiators or convectors, which give off heat. As steam cools, it condenses back into water and returns to the boiler. Some houses may have converted to a hot water system, yet have retained the radiators. Instead of a knob to regulate the steam, you will see it capped off. If you observe a sight glass on the boiler and there is only one pipe going to the radiators, it is definitely a steam system. Click on this link to learn more about how to identify if it has been 06 Steam converted. 07 Electr Baseboard Typically goes with electric. If it is a hot water system, choose hot water instead. Usually water is heated by gas, oil, geothermal or solar and travels via pex tubing 008 Radiant installed under the floor to provide heat.
An active system, using the sun's energy to heat a liquid or air and transfer the heat 09 Solar directly to the space or a storage system for later use.
Floor Furnace Ductless Direct vent Ductless Mini Split Baseboard fueled by Forced Hot Water Electricity or Steam
Rev. 6/17/2020 Back to Table of Contents 42 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
AC Type
CODE DESCRIPTION WHEN TO USE 01 None No air conditioning installed. Air-source heat pump that extracts the heat from the outside air and uses a 02 Heat Pump refrigerant to cool the air. Central air system with ducts, may be combined with Warm air furnace. Uses 03 Central refrigerant to cool the air. 4 Unit/AC A/C units mounted in wall. Generally informational only, no value. Water is held in a reservoir and evaporated then blown into the house to cool the air. 05 Vapor Cooler Currently there are none.
Heat pump (Mini-Split System) Heat pump Geo-Thermal System in basement
Central Air Conditioning Unit Wall-Mounted Unit Roof mounted vapor cooler
Rev. 6/17/2020 Back to Table of Contents 43 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Total Bedrms Enter total bedrooms as 2 digit number. This is not necessarily what the owner is using the rooms for, rather it would be how the home would be marketed. A room does not need a closet to be a bedroom because it is common for bedrooms in older homes to not have closets. Do not count rooms that are open as bedrooms and do not count bedrooms in the finished basement (FBM) but do count bedrooms rooms in walk out basements with full windows (SFB). Instead, note the number and types of basement rooms on the building notes screen. The number of bedrooms cannot exceed the septic capacity.
Total Bthrms Enter the number of full baths. Full bath = 3 Fixtures (toilet, sink + shower/tub combo)
Total Half Baths Enter the number of half baths. Half bath = 2 Fixtures (toilet + sink)
Total Xtra Fixtrs Enter the number of extra plumbing fixtures. This would include a wash tub in the basement, a double sink in the bathroom, a wet bar sink or a separate tub & shower in the same bathroom.
Count any bathrooms or plumbing fixtures in the basement!
Total Rooms Enter the total number of rooms above grade. Do not count bathrooms, foyers & hallways.
Bath Style Enter the predominant quality of the bathrooms. See the table below for both bath codes. When choosing the description of the bathroom, keep in mind the Design/Appeal chosen in the Construction Details feature and the Depreciation Code (or overall condition of the home chosen in the Depreciation tab.
CODE DESCRIPTION WHEN TO USE The bathroom is of below average quality for a home whose overall design/appeal and condition is of a higher grade. It is older style and hasn’t been kept/updated to 01 Old Style the same quality as the rest of the house. The bathroom is of average quality, matching the overall design/appeal and condition 02 Average of the home. The bathroom is of above average quality, for a home whose overall design/appeal and condition is of a lower grade. Modern means that the bathroom has been 03 Modern kept/updated at a higher quality then the rest of the house.
Kitchen Style Enter the quality of the kitchen. See the table below for both kitchen style codes.
CODE DESCRIPTION WHEN TO USE The kitchen is of below average quality for a home whose overall design/appeal and condition is of a higher grade. It is older style and hasn’t been kept/updated to the 01 Old Style same quality as the rest of the house. The kitchen is of average quality, matching the overall design/appeal and condition of 02 Average the home. The kitchen is of above average quality, for a home whose overall design/appeal and condition is of a lower grade. Modern means that the kitchen has been kept/updated 03 Luxurious at a higher quality than the rest of the house.
Rev. 6/17/2020 Back to Table of Contents 44 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Residential Style Codes
There are many different styles of residential codes. Here is a list of the most commonly used ones in Hanover. On the following pages you can find pictures and explanations in more detail.
CODE DESCRIPTION WHEN TO USE 01 Ranch Single story, long, low pitch roofline, could have attached garage Staggered floors, 2 short sets of stairs, going up to bedrooms and 02 Split-Level down toward the basement Symmetrical, usually rectangular, 2+ stories, staircase in center of 03 Colonial house Low, broad, 1-1 ½ story, moderately steeped pitch roof, central 04 Cape Cod chimney 1 to 1 ½ story, low exposed roof, 2nd floor built into roofline, 05 Bungalow modest front porch or veranada with suare columns 06 Conventional Usually 2 stories, rectangular, well defined rooms Clean, straight lines, open floor plans, tall irregular shaped 07 Modern/Contemp windows, monochromatic color scheme 2 level home, separated by stairs usually located at the entrance of the home. Upper level contains bedrooms, kitchen, living space 08 Raised Ranch and lower level usually a finished living space with or w/o a garage 09 Family Flat The Town of Hanover currently does not have any family flats. Multi-family with 2 units in one building, side-by-side or stacked 10 Duplex with 2 separate entrances Single family home converted into a multi-family home. Does not 11 Family Conver include accessory dwelling units. 20 Mobile Home The Town of Hanover currently does not have any mobile homes. Small building where outside walls are usually same as inside walls, 36 Camp most likely heated by wood stove. Apartment, office or multiple-unit complex where the units are individually owned. Each owner receiving a recordable deed of the unit purchased with joint ownership of any common space or 55 Condominium grounds. 60 Federalist The Town of Hanover currently does not have any mobile homes. 63 Antique The Town of Hanover currently does not have any mobile homes. 84 Frat/Sor Fraternity/Sorority House 92 Apt/Gar Garage with a finished living area 93 Studio/Gar The Town of Hanover currently does not have any mobile homes. Accessory buildings are outdoor structures such as attached or detached garages, sheds, playhouses, storage buildings, pergolas, garden structures, greenhouses, private studios, boathouses, pool houses, cabanas, and other similar residential buildings. They are 94 Accessory Bldg assessed as an outbuilding. 99 Vacant Land Land that is not improved.
Rev. 6/17/2020 Back to Table of Contents 45 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
01: Ranch
Generally built after 1940. One story house, low to the ground, usually a low pitched roof. If the home you’re identifying was built prior to 1940, it is likely a small one story bungalow of lower quality with little or no architectural features either originally present or left over the years.
Below Average Design/Appeal Average Design/Appeal
Average + 10 Design/Appeal Average + 20 Design/Appeal
Good Design/Appeal Good +10 Design/Appeal
Good +20 Design/Appeal Excellent Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 46 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Excellent +20 Design/Appeal
02: Split-Level Built after the 1940’s, the living area is on 2 or more levels with each level having a single story height. Common on topographically uneven lots. The entrance is typically on the lower level. Levels can be split side- by-side or front-to-back, or a combination of the two. Not to be confused with a 08 Raised Ranch.
Average Design/Appeal Average +10 Design/Appeal
Average +20 Design/Appeal Good Design/Appeal
Good +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 47 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
03: Colonial
Traditional New England design built from 1800’s to the present. (If built in 1700’s, see 63 Antique) Consists of 2 or 2 ½ stories beginning with a rectangular footprint & a side-gabled roof, sometimes a hip roof; and usually balanced fenestration. Staircases are typically centered, behind the entrance. Colonials built during the 1800’s will typically have higher ceiling heights, larger windows, and roof overhangs (eaves) than those of the 1700’s. Modern Colonials will present with any combination of these features, as well as turns in the roof & dormers, and as such will determine their grades.
Average Design/Appeal Average +10 Design/Appeal
Average +20 Design/Appeal Good Design/Appeal
Good +10 Design/Appeal Good +20 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 48 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Excellent Design/Appeal Excellent +10 Design/Appeal
Excellent +20 Design/Appeal Luxurious Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 49 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
04: Cape Cod
Short for Cape Cod Colonial, a 1 ½ to 1 ¾ story house, low to the ground with simple lines & side gabled roof. These were built during the 1700’s to the present. If built in 1700’s, see 63 Antique. Typically a center staircase.
Below Average Design/Appeal Average Design/Appeal
Average +10 Design/Appeal Average +20 Deisgn/Appeal
Good Design/Appeal Good +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 50 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Good +20 Design/Appeal Excellent Design/Appeal
Excellent +10 Deisgn/Appeal Excellent +20 Design/Appeal 05: Bungalow
Bungalows began appearing in the early 1900’s. Typically small, one story or with an expansion area/dormers bringing up to 1 ½+ stories. Well proportioned, usually with a closed or open front porch with square, tapered columns and a low pitched roof with exposed rafters or beams.
Below Average Design/Appeal Average Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 51 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Average +10 Design/Appeal Average +20 Design/Appeal
Good Design/Appeal Good +20 Deisgn/Appeal
06: Conventional
This category will include the classic “New Englander”, a 1 ½ to 2 ½ story home, the entrance located on the street-facing gable end. Staircase will typically be on a side wall, across from the entrance. You will see L- shaped designs as well, which are Folk Victorian style homes built in the 1800’s- early 1900’s. Also in this category will be gable-end 1 ½ story homes that are not quite bungalows.
Minimum Design/Appeal Below Average Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 52 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Average Design/Appeal Average +10 Design/Appeal
Average +20 Design/Appeal Good Design/Appeal
Good +10 Design/Appeal Good +20 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 53 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Excellent Design/Appeal Excellent +10 Design/Appeal
Excellent +20 Design/Appeal Luxurious Deisgn/Appeal
07: Modern/Contemporary
Constructed after 1940, Could be any story height, typically open concept, horizontal lines, large windows
and cathedral ceilings.
Average Design/Appeal Average +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 54 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Average +20 Design/Appeal Good Design/Appeal
Good +10 Design/Appeal Good +20 Design/Appeal
Excellent +10 Design/Appeal Excellent +20 Design/Appeal
Luxurious Deisgn/Appeal
Rev. 6/17/2020 Back to Table of Contents 55 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
08: Raised Ranch
Typically a 1-Story Ranch style home on basement that is partially above grade. It is common to see the upper level protruding beyond the lower and the entrance between the levels. Basement garages are common, and lower level is usually finished.
Below Average Design/Appeal Average Appeal/Design
Average +10 Design/Appeal Average+20 Design/Appeal
Good Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 56 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
10: Duplex
Typically a side-by-side 2 unit home that was originally built for 2 residences. Does not refer to single family home with an accessory dwelling unit.
Average Design/Appeal Average +10 Design/Appeal
Good Design/Appeal
11: Family Conversion
Single Family Home converted into a multi-family home. Does not include accessory dwellings units. Each until has its own entry.
Average Design/Appeal Average +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 57 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Average +20 Design/Appeal Good Design/Appeal
Good +10 Design/Appeal Good +20 Design/Appeal
Excellent Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 58 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
36: Camp
36:Usually Camp 1 story. 1 or 2 rooms. Simple design with a gable or shed roof. Typically three-season, rustic.
Minimum Design/Appeal Below Average Design/Appeal
Average Design/Appeal Average +10 Design/Appeal
Average +20 Design/Appeal Good Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 59 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
55: Condominium
Apartment, office or multiple-unit complex where the units are individually owned. Each owner receiving a recordable deed of the unit purchased with joint ownership of any common space or grounds.
Average Design/Appeal Average +10 Design/Appeal
Average +20 Design/Appeal Good Design/Appeal
84: Fraternity/Sorority
Fraternity or Sorority House.
Good Design/Appeal Good +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 60 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Good +20 Design/Appeal Excellent Design/Appeal
92: Apt/Gar
Garage with a finished living space in it. – Only 2 in town
Average +10 Design/Appeal
Rev. 6/17/2020 Back to Table of Contents 61 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Design/Appeal This is the quality rating of the building. Refer to the chart below.
DESIGN/APPEAL DESCRIPTION / WHEN TO USE
MINIMUM Below current minimum building code requirements. Interior and exterior are plain and inexpensive with no attention to detail. BELOW Lower quality than the average quality home, but not necessarily below AVERAGE the minimum current building code requirements. Interior finish is plain with no refinements. AVERAGE Mass produced and most frequently occurring in the community. AVERAGE +10 Quality of materials, design and workmanship is acceptable but does AVERAGE +20 not reflect much custom craftsmanship. GOOD Good, yet standard quality materials that generally exceed minimum GOOD +10 building codes. Some attention to detail and refinements in the GOOD +20 exterior and interior. Upper end of this range may include some custom finishes and high quality developments. EXCELLENT Individually designed, typically built in high quality tracts or EXCELLENT +10 developments. Much attention to interior detail with many EXCELLENT +20 refinements. Exterior has excellent sash trim and custom ornamentation. Approaching mansion quality with high grade materials. LUXURIOUS Ornate mansion type residence with the highest quality materials and workmanship, unique custom design, and elaborate finishes. Represents the highest end of the market. All components greatly exceed normal requirements.
Take care in changing the design/appeal. It should only be done under certain circumstances and only if you have authorization to do so. It should only be adjusted only during a cyclical review, when new information has been obtained that was not known previously, or when there has been work done to the property that not only changes its condition but the actual quality of the residence, such as: knocking down walls to create open concept living area or the addition of architectural features or materials that are usually reflected in the next grade levels.
When adjusting the design/appeal of a condominium, be sure to review the other units in the complex for consistency. This would include upgrades to kitchens and baths with high end finishes.
There are instances when the quality of the interior finish belies that of the exterior, either greater or lesser than what the exterior indicates. When this occurs, be sure to explain the disparity on the building notes screen, i.e. why the particular design/appeal was selected.
Rev. 6/17/2020 Back to Table of Contents 62 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Condominiums Condo Unit Construction Detail
The construction details screen for a condominium looks very similar to the construction details screen for a residential home.
Choices for the fields of a condominium unit are the same as for residential construction detail, except for Model.
Style The style is a condominium.
Model There are 2 choices. Either Res Condo for residential condominium or Com Condo for commercial condominium.
Grade The Grade is the same thing as the Design/Appeal.
Rev. 6/17/2020 Back to Table of Contents 63 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Condo Main Elements Details can only be added in the fields that are white.
The fields under Condo Main Attributes are pulled from the
Condo Master Parcel ID Card and are not This is the parcel ID for the condo main, or master card/mother lot. editable on this
screen. Number A unique identifier for the condominium complex, the Complex ID is set when created. The unit type and location adjustments are specific to the Complex ID.
Bldg # / Sect # Must be assigned to the correct building/section number.
Condo Flr This describes what floor the unit is on within the complex and allows for an adjustment if needed.
Rev. 6/17/2020 Back to Table of Contents 64 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Condo Unit Location This describes any additional locational influences the condominium unit may have. There are 3 choices:
01: INT = interior unit 02: END = end unit 03: DET = detached unit
Ownership % Not used at this time.
Apportionment % Not used at this time.
Apportion Adjust Not used at this time.
Condominium Main Construction Detail
This screen does not affect value for the condominium units. It is descriptive only. It is useful in describing the number or residential, commercial and total units.
The complex adjustment for mixed use complexes must be set at 1.0. Values can be factored in the unit type and location adjustments.
Rev. 6/17/2020 Back to Table of Contents 65 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Depreciation Depreciation is the loss of value due to any factor. It is not to be confused with quality.
Can use UC as a status to flag an account to inspect without changing the Percent Complete/Good Take care in changing condition. If changes are minor, there may be no change to the condition rating. Do not override depreciation unless specifically directed.
Year Built This is the actual year built (AYB) of the building or section. When creating condominiums, retain the original year built of the building that is being converted. For mobile homes, it is usually the model year, but in some cases the actual year manufactured may be the year before. Do not change year built unless you have convincing evidence the information we have is not accurate.
Effective Year Built This is table-driven, based upon the Depreciation Code. This should make sense when considering the condition of the building/unit, relative to its AYB. The higher the Depreciation Code, the less depreciation and the closer the EYB is to the current base year (effective date of the appraisal) in the CAMA system.
Rev. 6/17/2020 Back to Table of Contents 66 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Functional Obsolescence Definition from IAAO “Property Assessment Valuation, Third Edition”:
“Functional utility is the overall usefulness and desirability of a property. The ultimate criterion is whether the improvement efficiently satisfies the wants and needs of the market. Functional obsolescence is the loss of value in a property improvement due to changes in style, taste, technology, needs, and demands and can be curable or incurable. Functional obsolescence exists when a property suffers from poor or inappropriate architecture, lack of modern equipment, wasteful floor plans, inappropriate room sizes, inadequate heating or cooling capacity, and so on. It is the inability of a structure to perform adequately the function for which it is currently used.”
Enter the percentage amount of functional obsolescence, if applicable. When calculated, it is subtracted from the % Good. The amount should make sense in the current market and when considering the cost to cure. A property owner may see a defect in their property that the market doesn’t recognize. There should be market evidence of the obsolescence. Always note the reason for the “func” on the building notes screen. Please refer to the following list for recognized types of functional obsolescence. See the Assessor if you encounter functional obsolescence not on this list.
Amount Type When to use
1-3 % Dirt basement Layout Low ceilings Galley kitchen? Usually 3rd floor condominium unit with sloped ceiling due to kneewalls. The area of the condominium will already reflect the loss of floor area due to 3-5% Loss of headroom kneewalls.
External Obsolescence (AKA Economic Obsolescence) Definition from “Marshall & Swift Residential Cost Handbook”:
“External Obsolescence is a change in the value of a property, usually negative but can be an enhancement, caused by forces outside the property itself, … Different types of property, residential or commercial, will be affected differently by these external forces. For example… Close proximity to a major highway is generally much more beneficial for an apartment complex than a single-family residence, etc. Any abnormal, isolated or temporary cases of external obsolescence, usually computed separately, can be measured by market abstraction and capitalization of the imputed loss or gain, which generally affects land values first, then the improvements, by changing the possible uses and altering remaining life.”
Enter the percentage amount of external obsolescence, if applicable. When calculated, it is subtracted from the % Good. There should be market evidence of the obsolescence. Always note the detailed reason for the “Eco” on the building notes screen. Please refer to the following list for recognized types of external obsolescence. See the Assessor if you encounter previously unrecognized obsolescence.
Rev. 6/17/2020 Back to Table of Contents 67 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Always check neighboring properties of the same use to verify the depreciation is applied in a consistent and appropriate manner. Keep in mind that larger geographic influences are typically reflected in the street index (i.e. the neighborhood code and factor). This additional external obsolescence would not be affecting an entire neighborhood or class of properties.
Amount Type When to use
Location Per Assessor’s authorization only. Make sure building note is detailed. 5-10% Lack of Parking Only on a condominium in which the other condos in the complex have more or better parking (38583) 5-10% Rte 1 Bypass Proximity to busy state highway 5-10% I-95 Proximity to turnpike
Condition Codes This is also called the “Status” of the property. Code Description When to use How Affect on % Good Enter the actual % amount It may be a temporary deterioration of the Abnormal Physical of AP. This will be AP building, such as damage caused by an Decrease Depreciation subtracted from the % accident or vandalism. Repairs are needed. Good, decreasing value. Enter the actual % amount Used when model is residential and there are of C1. This will be C1 Residential Replace taxable and exempt parts of one building. subtracted from the % Good, decreasing value. Enter the actual % amount Used when the model is Industrial, of C3. This will be C3 Commercial Commercial, Serv Station and there are Replace subtracted from the % taxable and exempt parts of one building. Good, decreasing value. Enter the actual % amount of C4. This will be C4 Industrial Not used at this time. Replace subtracted from the % Good, decreasing value. There may be additional physical deterioration beyond the scope of the current depreciation Enter the actual % amount Depreciation code, but not quite as much as the next step of DA. This is subtracted DA Increase Adjustment down. Or this may be certain components from % Good, decreasing that need replacing and this isolates the value the value. of those components. Only with Assessor MA Market Adjust This will add value, increasing the % Good Increase authorization Use for unexpected damage as opposed to Enter the total % in % PD Physical Damage poor physical condition, e.g. fallen tree on Compl to replace the % Replace house, fire. Good. Decreases value. The building is under construction as of April Must adjust the % Compl Under 1. Use the UC calculator to determine the amount. See UC calculator UC Replace Construction amount to enter. This is a flag for the team to and Percent Complete, follow up the next tax year. below.
Rev. 6/17/2020 Back to Table of Contents 68 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Percent Complete This is the level of completion as of April 1 when a building is under construction. We use UC as the status and enter the appropriate percentage. If a building is new construction, the % complete is straight-forward. If the building is being renovated, we combine the % complete of the area under construction with its Percent Good. (See formula below)
UC Calculator Use this formula to calculate % Cmpl (Percent Complete) when a property is UC (Under Construction).
A B C D E F G H I TOTAL % NEW % SF OF EFF AREA UC % COMPLETE RECIPROCAL % UC OF % UC Cmpl W/ UC OF BLDG OF (of the UC OF % TOTAL CURRENT TOTAL x UC AREA SF AREA area) COMPLETE BLDG % GOOD % GOOD STATUS 500 2000 25% 50% 50% 13% 90% 11% 79% A / B 100% - D C * E F * G G - H
When removing UC, delete UC from status (condition), then tab through. The % Good automatically recalculates. Physical Depreciation (Depreciation Code) When selecting the code for physical depreciation, remember it is relative to the age of the building. A brand new building is in average condition for its age, i.e. it is in the condition you would expect, for its age. You should not select EX for a home that is 15 years old.
Buildings that are more than 25 years old should be at a minimum of GD (Good) if maintained well.
Code Description When to use Some evidence of deferred maintenance but all major components such as roofing, windows, siding, heating system, kitchen and baths are functional. It is the condition you would expect it to be in under typical maintenance over the AV Average years.
All major items such as roofing, windows, siding or paint, heating system, kitchen EX Excellent & baths have been updated in the last 10+/- years. No deferred maintenance. Generally no updates in the last 30+/- years and one or some of the major FR Fair components are in need of repair. There have been some updates to the major components in the last 30+/- years and the building has been well-maintained. There may not be obvious deferred GD Good maintenance. Generally no updates in the last 30+/- years and many of the major components PR Poor are in need of repair or replacement. All or most major items such as roofing, windows, siding or paint, heating system, kitchen & baths have been updated in the last 20+/- years. Little deferred VG Very Good maintenance. Generally no updates in the last 30+/- years and all of the major components are in need of repair or replacement. Likely in need of demolition if cost to cure VP Very Poor outweighs cost to replace.
Rev. 6/17/2020 Back to Table of Contents 69 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Remodel Rating Generally, not used, in favor of the CR and MR depreciation codes (above). Year Remodeled If the building has been renovated, enter the year here. This will not change value by itself, and is useful information. It only changes value if paired with a Remodel Rating and if 10 years or less from date of appraisal. Section Override This is only to be used under direction of the Assessor. Outbuildings (Commercial or Residential)
Outbuildings are generally detached; graded and depreciated separately from the building.
Code and Units See outbuilding table for various outbuilding codes and the appropriate Unit Type/UOM (unit of measure). If the unit of measure is units or linear feet (i.e. one number), enter it here.
Be sure to enter the correct amount for the unit of measure listed. You wouldn’t want to enter S.F. (square feet) for something that is valued by the whole unit!
Subtype & Unit Price These are set when the outbuilding is created and valued, not editable.
Measure 1 and Measure 2 If you have the length and width of something you can enter them here and it will automatically calculate the area in the Units field.
Don’t leave Measure 2 blank, zero or null. If the UOM is not S.F., enter 1 in Measure 2. Rev. 6/17/2020 Back to Table of Contents 70 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Comments Enter any comments you may feel would be helpful to identify the item on the property.
Quantity Enter the number of outbuildings you are adding. This is generally a 1 (e.g. 1 shed).
Quality & Condition These fields are not populated.
Year Enter the actual year built of the item. If a shed is erected in 2019, but not entered until 2020, the year is 2019.
The depreciation tables for outbuildings works differently than with houses. If the outbuilding is UC, then override the % Gd to reflect its percent complete. (Do not override anything else) Remember to remove the override when closing out the permits at 100% complete. Explain this in building notes. Do not otherwise override outbuildings unless specifically directed.
As part of the revaluation for 2021, 2 more outbuildings codes will be added. One for Roof Mounted Solar and for Ground Mounted Solar.
Rev. 6/17/2020 Back to Table of Contents 71 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Outbuilding Codes As part of the revaluation for 2021, 2 more outbuildings codes will be added. One for Roof Mounted Solar and for Ground Mounted Solar.
Rev. 6/17/2020 Back to Table of Contents 72 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 73 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 74 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 75 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 76 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Extra Features Extra Features are tied to the building’s actual year built (AYB), unless on override.
Be sure to add the extra feature to the appropriate building and section number, so that it is depreciated correctly.
Rev. 6/17/2020 Back to Table of Contents 77 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Code See table on next page.
Subtype This is table-driven, not editable.
Unit Price Table-driven, not editable unless Unit Price Override is checked. Tab through even if it is blank and there is an error message. It will correct as you enter more information.
Unit Type For reference, this is the unit of measure. Be sure not to enter the number of items if the item is valued by square feet.
Units Enter the number of units here if unit type calls for it. Otherwise, if entering measurements below, this will automatically update.
Measure 1 + 2 Dimensions in feet when measured by square feet. If units are entered, Measure 1 will automatically populate. In this case you will need to enter 1 for Measure 2 in order for syncing to work with CAMACloud.
Notes Use this field to describe the reason for any overrides. Can be used to describe the item when appropriate.
Quantity The number of units usually equal to 1 (i.e., 1 generator).
Quality Typically matches grade of building.
Condition Use the correct table residential is alpha, commercial is numeric. Will typically match the overall condition of the property.
Year Year is the year the extra feature was added.
Effective Year This automatically updates when you assign Quality and Condition. Do not override.
Depreciation / Percent Good This is automatic unless Override % Good is checked. This may be used to adjust the value of a feature but must be consistently applied and under direction.
Economic/Functional Obsc This is used to factor the value for external or functional obsolescence when appropriate and only under direction. Not typically used because if there are either of these types of obsolescence, they will be applied to the entire building on the building’s depreciation screen.
Rev. 6/17/2020 Back to Table of Contents 78 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Extra Feature Codes
Rev. 6/17/2020 Back to Table of Contents 79 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Rev. 6/17/2020 Back to Table of Contents 80 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Sketch Subareas
Assign the subareas from top to bottom. Measure the exterior of the building from the siding, not the foundation. Round up to the nearest foot if the length is 7” or more. Condominiums are typically valued on the square footage stated in the declaration or plan, plus any limited common areas assigned to the unit or owner. Condominium owners typically do not own to the exterior walls, especially in a 3rd floor unit. In these units, the floor area within the eaves to the knee wall is usually not included in the unit’s area calculation. The subarea assigned for living area should be BAS so that 100% of the area is valued. For these reasons exterior measurements would not be accurate and calling the already reduced square footage on an attic level TQS, FHS, or EAF/FAT would not be appropriate. Square footage stated in the declaration or plan is the most reliable measure of the area of a condominium.
EFFECTIVE LIVING AREA AREA (% OF (% OF GROSS GROSS CODE AREA AREA) AREA) DESCRIPTION AOF Office, Average 100% 100% APT Apartment 100% 100% BAS First Floor 100% 100% CAN Canopy 20% 0% CDN Canopy, detached 30% 0% CLP Loading Platform, Finished 30% 0% CRL Crawl Space 0% 0% No value. Used to describe and account for the lack of a story in a CTH Cathedral Ceiling 0% 0% given area. DCK Deck, Metal 10% 0% EAF Attic, Expansion, Finished 35% 35% Finished, use when there are turns or dormers in attic roof EAU Attic, Expansion, Unfinished 20% 0% Unfinished, use when there are turns or dormers in attic roof FAT Attic, Finished 20% 20% Finished FBM Finished Basement 45% 0% Entire area of basement is finished living space FCP Carport 20% 0% FDC Carport, finished, detached 20% 0% FDG Garage, finished, detached 40% 0% Porch, screen, finished, FDS detached 30% 0% FDU Utility, finished, detached 40% 0% FEP Porch, enclosed, finished 70% 0% FGR Garage, attached 35% 0% All above grade garages. FHS Half Story, finished 50% 50% FOP Porch, open, finished 25% 0% FSP Porch, screened, finished 30% 0% FST Utility, finished 50% 0%
Rev. 6/17/2020 Back to Table of Contents 81 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
EFFECTIVE LIVING AREA AREA (% OF (% OF GROSS GROSS CODE AREA AREA) AREA) DESCRIPTION FUS Upper Story, Finished 100% 100% ODK Open Deck 10% 0% PTO Patio 10% 0% Can also be added as an Outbuilding SDA Store Display Area 100% 100% SAME AS BAS
SFB Base, Semi-Finished 60% 0%
SHD Attached Shed 15% 0% Can also be added as an Outbuilding SLB Slab 0% 0% No value. SPA Service Production Area 85% 85% Commercial Model No picked up for Residential properties. No value Res, 10% value STP Stoop 10% 0% commercial. TQS Three Quarter Story 75% 75% Unfinished attic. Attics are assumed finished unless otherwise UAT Attic, Unfinished 10% 0% known. Typically used, basements are assumed unfinished unless otherwise UBM Basement, Unfinished 20% 0% known. Add finished basement area in "Extra Features"
UCB Cabana, Enclosed, Unfinished 0% 0%
UCP Carport, Unfinished 15% 0%
UDC Carport, unfinished, detached 15% 0% Not considered to be under construction, but is without interior UEP Porch, Enclosed, Unfinished 50% 0% finish. Not used. Garage with exposed interior framing. Not used for below grade garage, pick those up on construction detail instead. If under UDG Garage, Unfinished, detached 30% 0% construction, apply UC in depreciation instead.
Porch, screen unfinished, UDS detach 30% 0%
UDU Utility, unfinished, detach 30% 0%
UEP Porch, enclosed, unfinished 50% 0%
UGR Garage, unfinished 30% 0% Not typically used. Half story without interior finish. If under UHS Half Story, unfinished 30% 0% construction, apply UC in depreciation instead.
ULP Loading Platform, unfinished 20% 0% UOP Porch, Open, Unfinished 15% 0% Rarely used- for 3/4 story that is simply unfinished but not under UQS Three Quarter Story, Unfinished 40% 0% construction, such as over a garage. Not currently used. Unfinished raised basement such as in a raised URB Basement, Unfinished, Raised 30% 0% ranch.
Rev. 6/17/2020 Back to Table of Contents 82 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
EFFECTIVE LIVING AREA AREA (% OF (% OF GROSS GROSS CODE AREA AREA) AREA) DESCRIPTION USP Porch, Screen, Unfinished 20% 0% No interior finish, not under construction. Previously used for UST Utility, Storage, Unfinished 30% 0% covered basement access, which are not picked up. Rarely used. No interior finish in full upper story, not under UUS Upper Story, Unfinished 50% 0% construction. WDK Deck, Wood 10% 0% Open with no roof.
Story Height Identification
Attic FAT, UAT
FAT/FUS/BAS/UBM FAT/TQS/BAS/UBM Window is high into the Window is high in the peak Don’t forget, there may be an peak of the roof, eaves of the roof, eaves far below additional story above mansard are far below the bottom bottom of the top window. roof of the window. Minimal headroom.
Rev. 6/17/2020 Back to Table of Contents 83 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Expansion Attic EAF, EAU
EAF/BAS/UBM EAF/FUS/BAS/UBM EAF/FUS/BAS/UBM EAF/BAS/UBM Windows are mid-way between peak and eaves. Attic + turns in roof Attic + dormer
Rev. 6/17/2020 Back to Table of Contents 84 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Half Story FHS, UHS
FHS/BAS/UBM FHS/BAS/UBM FAT/FHS/BAS/UBM FHS/BAS/UBM Eaves at the bottom Eaves can cut the Eaves at bottom of Expansion attic + of window bottom half of the window, but Dormer window another floor above.
Rev. 6/17/2020 Back to Table of Contents 85 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Three Quarter Story
TQS, UQS
TQS/BAS/UBM TQS/BAS/UBM TQS/BAS/UBM Eaves fall at the middle of Eaves cut through middle Half story + dormer the window + turn in the of window. roof.
Rev. 6/17/2020 Back to Table of Contents 86 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Addendum 1 - Sales Verification and Qualification
Sales Verification and Qualification Sales verification occurs for two reasons. The first is to determine whether or not to perform an update of value in a given year. Sales must be qualified prior to any analysis and as part of any revaluation. The second is to report to the State the City’s level of assessment for equalization purposes. The time frame in which the sales happen is different for a City-wide update of value and for the State’s equalization program, and generally results in different ratios.
All sale transactions are investigated to determine if the sale meets the definition of market value. Sales transactions that do not meet this standard are disqualified from the market analysis and in sale reporting for equalization purposes. The goal is to ensure that only sales that represent true market transactions are used to set value.
New Hampshire Constitution
The Constitution requires all municipalities to value property anew at least every five years.
[Art.] 6. [Valuation and Taxation.] The public charges of government, or any part thereof, may be raised by taxation upon polls, estates, and other classes of property, including franchises and property when passing by will or inheritance; and there shall be a valuation of the estates within the state taken anew once in every five years, at least, and as much oftener as the general court shall order.1
June 2, 1784 Amended 1903 to permit taxes on other classes of property including franchises and property passing by inheritances.
1https://www.nh.gov/glance/form-of-government.htm
RSA 75:1 How Appraised This statute requires Assessors to value property according to market value.
75:1 How Appraised. – The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, land classified as land under qualifying farm structures pursuant to RSA 79-F, buildings and land appraised under RSA 79-G as qualifying historic buildings, qualifying chartered public school property appraised under RSA 79-H, residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a, renewable generation facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74 as determined under said agreement, combined heat and power agricultural facility property subject to a voluntary payment in lieu of taxes agreement under RSA 72:74- a as determined under said agreement, telecommunications poles and conduits pursuant to RSA 72:8-c, electric, gas, and water utility company distribution assets pursuant to RSA 72:8-d, and all other taxable property at its market value. Market value means the property's full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.2
2http://www.gencourt.state.nh.us/rsa/html/V/75/75-1.htm
Rev. 6/17/2020 Back to Table of Contents 87 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Definition of Market Value The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:
1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised, and acting in what they consider their best interest; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in United States dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. Deeds & Questionnaires Assessing staff will read recently recorded deeds and record the sale in the CAMA (computer assisted mass appraisal) system. They will mail Sales Verification Questionnaires to the new owners on a monthly basis. The questions are designed to help the assessing department determine if it was a market transaction and if basic data points are accurate. The new owner is informed that assessing staff will be visiting the property to verify the data on the property record card is accurate, if needed. The owner is invited to contact the office to set up an appointment if they wish. Forms that are returned to the office are reviewed and recorded in the CAMA system.
Sales Qualification Assessing staff will utilize and consider any and all sources of information when qualifying a sale. This may include (and is not limited to):
Listing information Sales Verification Questionnaires Verbal, written, photographic or other information received from taxpayers Information received by interviewing realtors and brokers Neighborhood and cyclical reviews Building permits Appraisal reports Deeds, Plans & Surveys
If it is determined that a sale is not a market transaction, it will be coded as such in the CAMA system and excluded from the analysis of market value.
Sales Field Review On an ongoing basis, the appraisal staff will measure and list properties that have sold. The purpose is to make sure that data is as accurate as possible when using these sales to set value.
Changes after the Sale If it is determined that the buyer made changes to the property after the sale, the field staff will code the sale as 13, “Improvements +/- (post sale/pre assessment)”. If the sale was not excluded, it would be a mismatch of the price paid for a property in one condition, compared to a different condition at the time of the assessment. Assessors may still use the sale in their analysis if they utilize pre-sale data.
Rev. 6/17/2020 Back to Table of Contents 88 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Sales Chasing Assessors are instructed not to engage in sales chasing.
Appraisal and data collection are two different things. If there is incorrect data on a property record card, it is acceptable and advisable to correct the information, even if it results in change to an assessment. An assessor does not want to use inaccurate data to set values city-wide. If the municipality is conducting a reappraisal or a statistical update, it is expected that the qualified sales are going to be used to set values city-wide.
Sales chasing is the practice of using the sale of a property to trigger a reappraisal of that property at or near the selling price. If sales with such appraisal adjustments are used in a ratio study, the practice causes invalid uniformity results and causes invalid appraisal level results, unless similar unsold parcels are reappraised by a method that produces an appraisal for unsold properties equal to the appraisal level of sold properties.
Any practice that causes the analyzed sample to misrepresent the assessment performance for the entire population is an example of sales chasing. A subtle, possibly inadvertent, variety of sales chasing may occur when the recorded property characteristics of sold properties are differentially changed relative to unsold properties. This potential is diminished when property characteristics are compared to a written objective standard (data collection manual). (As adopted by the ASB on 9/12/2013)3
3https://www.revenue.nh.gov/mun-prop/property/documents/equalization-manual.pdf Equalization A ratio study is performed annually using sales 6 months prior to April 1 and 6 months after April 1 (October 1 to September 30). The equalization ratio derived by the Department of Revenue Administration from this reporting is used to:
1. Adjust the modified assessed valuation of all taxable land and buildings in each municipality with the exception of land assessed in accordance with RSA 79-A4 and RSA 79-B5 and utility valuations for which DRA personnel or a contracted vendor provide an appraisal for.
2. Adjust all property assessed in accordance with RSA 79-A:5 I6, Assessment of Open Space Land. Current Use Administrative Rules, Cub 304.04 (c), Cub 304.06 (b) and Cub 304.157 requires that all property assessed in accordance with this statute be equalized annually by multiplying the assessed value of the property by the municipality’s most recent median ratio.
3. Determine the amount of relief available under RSA 198:57 (Low and Moderate Income Homeowner Property Tax Relief Program).8
4 https://www.gencourt.state.nh.us/rsa/html/V/79-A/79-A-mrg.htm
5 http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-79-B.htm
6 https://www.gencourt.state.nh.us/rsa/html/V/79-A/79-A-5.htm
7 http://gencourt.state.nh.us/rules/state_agencies/cub100-300.html
8 http://www.gencourt.state.nh.us/rsa/html/XV/198/198-57.htm
Rev. 6/17/2020 Back to Table of Contents 89 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Attachment 1 - Sales Verification Questionnaire
Rev. 6/17/2020 Back to Table of Contents 90 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Addendum 2 - Residential Neighborhood Analysis What is a neighborhood?
A neighborhood is a group of properties defined by natural, man-made, or political boundaries and sharing locational and physical similarities. Economic, social, environmental, and governmental forces affecting property values tend to be homogeneous in a given neighborhood. Single-property appraisers must define the neighborhood for a given subject property and then analyze and discuss the relevant forces at work in the neighborhood and how they affect the subject property. Mass appraisers usually group properties into neighborhoods for analysis.
After neighborhoods are identified, values are most reliably determined by analyzing sales of vacant lots. When such sales do not exist, values can be extracted by removing the depreciated improvement value from the total sale price, resulting in the contributory value of the land. Sales are deemed qualified for this market analysis after determining the transaction meets the definition of market value. This is accomplished by researching the deed, listing, property characteristics, and by interviewing the buyer, seller, broker and/or real estate agents whenever possible.
“LOCATION, LOCATION, LOCATION!” is usually the first attribute we hear when a property with a desirable location is marketed. When land value is extracted and analyzed, base rates are established. Ratio studies stratified by neighborhoods evaluate the need for neighborhood adjustments and subsequently test the assigned values. The neighborhood factor is the method for capturing differences in neighborhood land value. A factor less than 1 is a neighborhood that is less desirable than one with a factor of 1. Neighborhood Codes and Factors
This table is for illustrative purposes only
Rev. 6/17/2020 Back to Table of Contents 91 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Neighborhood Building Site Values The table below is for illustrative purposes only
Rev. 6/17/2020 Back to Table of Contents 92 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Attachment 2 – Data Collection Flowchart
Rev. 6/17/2020 Back to Table of Contents 93 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Addendum 3 - Data Collection during COVID-19
Data collection is the third step in the appraisal process. It includes gathering, recording and verifying the data. Due to the Government’s response to COVID-19, we are taking efforts to protect the health of the public and Town Employees. All inspections and resident interactions will be at the discretion of the Town employee. When feasible, data will be gathered through email, phone conversations, video walk-throughs and pictures. This is a challenging time for us, as we have committed to performing a full measure and list for the purpose of a revaluation in the tax year 2021. When accessing a resident’s property the employee will be wearing a mask and have eye protection (glasses/sunglasses/goggles). They will also carry hand sanitizer and use after every visit.
There are many opportunities to collect data. These include and are not limited to:
Building Permits Building permits that would result in changes affecting a property’s value are entered in the CAMA (Computer Assisted Mass Appraisal) system. If the building/residence is not inhabited, the Assessing staff will attempt to do an inspection and full measure and list. If the building/residence is inhabited, the Assessing staff will collaborate with and utilize the building departments files and plans to understand the scope of the work. When, the work is being done to the exterior of the residence, the assessing office will drive to the residence, verify what can be seen from the road and take pictures when appropriate. If the building permit is closed and has been issued a Certificate of Occupancy, the property record card will be updated accordingly. If the building permit is for interior work and cannot be verified from outside the home looking at the building/residence, the assessing staff will attempt to contact the homeowner or project manager vie email or phone to inquire how much of the work has been completed to date. Based on these communications and the plans the property record cards will be updated accordingly. If a measure and list and contact with the homeowner or project manager is not possible, staff will assume the work is complete in a reasonable amount of time and estimate the changes. Inspections and data-entry (see Visit History) will be complete prior to the issuance of the first half of the property tax bill in late May/early June. Updates to property assessments are submitted to the Assessor for final review and approval.
Measure & List As part of the Town-wide reassessment in tax year 2021 a full measure and list of all parcels will be performed. The following Data Collection Steps will be performed:
1. IDENTIFY - The field appraiser will identify a group of parcels to measure and list. These parcels will be chosen so that they are in close proximity to each other. 2. MAIL POSTCARD - A postcard (Attachment 3) will be mailed to the owner, on file, of those parcels. It will notify them that the field appraiser will be visiting their property in the next couple of weeks to measure the exterior of the building. The field appraiser will also request to do an interior inspection at that time. The postcard will also ask the owner to call to schedule if it is more convenient for them. 3. COLLECT DATA – There are many different ways of collecting data. An interior inspection will be performed at the field appraiser’s discretion and property owner’s agreeance. During the Covid-19 times interior inspections will be supplemented with photos, video walk throughs or conversations had with the owner outside their home. Other means of acquiring interior details with the use of questionnaires/surveys, building and planning records and by using MLS listings and/or other social media posts will be used where applicable. Methods of data collection are as follows:
Rev. 6/17/2020 Back to Table of Contents 94 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
a. Visit Property i. If there is an appointment or the owner is home and approves to an interior inspection, a full measure and list of the exterior and interior will take place. ii. If the owner is not home or the staff member is denied entry into the building(s), just a measure of the exterior of the building will take place and a photo of the property will be taken. A door hanger (Attachment 4) will be left at the front, side, or garage door. A residential questionnaire will also be mailed to the homeowner with the purpose of collecting interior data. b. Property Posted – No Trespassing i. If the property is posted, the staff member, will not attempt to enter the property unless they have owners approval. If they are not able to access the property, verification of data that can be seen from the road will take place and photo of the property will be taken. A residential questionnaire will also be mailed to the homeowner with the purpose of collecting interior data. 4. REVIEW – Review all collected data and make the necessary changes noted on the property record card are updated in the CAMA system (Vision8) to ensure all data is correct. 5. PRELIMINARY VALUE – Once all information has been entered into Vision, determine if the preliminary value accurately reflects the market value of the property based on any changes. 6. APPROVAL – Present the updated property record card with preliminary value to the Assessor for approval. 7. NOTIFY OWNER – Mail a letter to notify the owner of the updated assessment of their home prior to the second notice of property tax for the year 2021 is mailed out. 8. REPEAT – Repeat this process until parcels have been visited/reviewed during the 2021 Town-Wide revaluation.
9. An interior inspection will be performed at the field appraiser’s discretion and property owner’s agreeance. During the Covid-19 times interior inspections will be replaced with photos, video walk throughs or conversations had with the owner outside their home. Other means of acquiring interior details with the use of questionnaires/surveys, building and planning records and by using MLS listings and/or other social media posts will be used where applicable. Assessing staff will make changes as needed and be submitted to the Assessor for final review and approval.
Sale Verification Assessing staff will review all qualified sales between 4/1/2019 and 4/1/2021. Sales Verification Questionnaires (Attachment 1) will be mailed to all new owners. Assessing staff will view properties that are for sale online, to confirm all the data is correct. Assessing staff member will visit as part of the full measure and list and/or communicate with the owner regarding changes to the interior, to verify the information. Assessing staff will review the questionnaires and data collected and make any changes as needed.
Rev. 6/17/2020 Back to Table of Contents 95 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Attachment 3 – Postcard A postcard is mailed to property owners a couple of weeks prior to a measure and list visit. A copy of the postcard is below:
Rev. 6/17/2020 Back to Table of Contents 96 TOWN OF HANOVER , N H ASSESSING DEPARTMENT
Attachment 4 – Door Hanger Both will be used during the revaluation.
Rev. 6/17/2020 Back to Table of Contents 97