FULTON COUNTY BOARD OF ASSESSORS 235 Peachtree Street, NE ♦ Suite 1400 ♦ Atlanta, Georgia 30303 Regular Meeting Agenda (Teleconference) December 17, 2020 12:30 PM Call to Order Roll Call 20-1217-100 – Approval of Agenda Invocation 20-1217-101 – Approval of December 3, 2020 Minutes Public Comment Development Authority of Fulton County 20-1217-102 – CRP/Pollack 72 Milton Owner LLC – 1st Amendment – CRP/Pollack 72 Milton Townhome Owner 20-1217-103 – PAD On Harvard Residential Delaware LLC – 1st Amendment – Harvard Pad Investors LLC 20-1217-104 – 1246 Allene Owner LP 20-1217-105 – The Interlock II LLC 20-1217-106 – CC West Midtown Owner LLC Section Reports 20-1217-200 – Field Book Changes Page 4 20-1217-201 – Homestead Exemption Changes Page 5 20-1217-202 – Personal Property Administrative Changes Page 15 20-1217-203 – Personal Property Administrative Withdrawals Page 31 20-1217-204 – Personal Property Releases Page 32 20-1217-205 – Commercial Administrative Changes Page 36 20-1217-206 – Commercial Administrative Add-Ons Page 43 20-1217-207 – Residential Administrative Changes Page 46 20-1217-208 – 2019 Appeal Value Changes Page 51 20-1217-209 – 2020 Appeal No Changes Page 52 20-1217-210 – 2020 Appeal Value Changes Page 151 20-1217-211 – 2020 Appeal Second Reviews w/Value Freeze Page 157 20-1217-212 – 2020 Arbitration Value Changes Page 159 20-1217-213 – 2020 Arbitration Appraisals Accepted Page 160 20-1217-214 – 2020 Appeal Withdrawals Page 161 20-1217-215 – 2020 299c Value Rolls Page 165 20-1217-216 – 2020 Appeal No Changes (Personal Property) Page 168 20-1217-217 – 2020 Appeal Value Changes (Personal Property) Page 170 20-1217-218 – 2020 Appeal Withdrawals (Personal Property) Page 171 20-1217-300 – Approval of 2021 Mobile Home Digest 20-1217-301 – Authorization for Personal Property Audits Chief Appraiser’s Report Fulton County Board of Assessors Regular Meeting Minutes – December 3, 2020 Board Member Attendance: Salma Ahmed, Chair; Michael Fitzgerald, Vice-Chair; Lisa Aman; and Pamela Smith. Edward London was not in attendance. Staff Attendance: Bradford Fleming, Assistant Secretary/Senior Appraiser; Dwight Robinson, Chief Appraiser; Curtis Broden, and Kevin Whitman, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, Brian Gardner, and Zachary Mitchell, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Executive Assistant; Cheryl Ringer and Detriss Thomas, Office of the Fulton County Attorney. Presenters: Lauren Daniels & Sandy Zayac, Development Authority of Fulton County. Salma Ahmed called the meeting to order at 12:35 p.m. 20-1203-100 – Approval of Agenda – Motion to approve: Fitzgerald, Second: Smith. The motion passed unanimously. Invocation – Salma Ahmed gave the invocation. 20-1203-101 - Approval of November 19, 2020 Minutes – Motion to approve: Fitzgerald, Second: Smith. The motion passed unanimously. Public Comment – There were no public comment cards submitted. Development Authority of Fulton County 20-1203-102 – Microsoft Corporation – Motion to approve: Aman, Second: Smith. The motion passed unanimously. 20-1203-103 – PHG-TM AS LLC – Motion to approve: Fitzgerald, Second: Aman. The motion passed unanimously. Section Reports Motion Second Vote 20-1203-200 – Field Book Changes Aman Smith Unanimous 20-1203-201 – Homestead Exemption Changes Fitzgerald Aman Unanimous 20-1203-202 – Exemption Approvals Fitzgerald Aman Unanimous 20-1203-203 – Personal Property Administrative Changes Fitzgerald Aman Unanimous 20-1203-204 – Personal Property Releases Fitzgerald Smith Unanimous 20-1203-205 – Residential Administrative Changes Fitzgerald Aman Unanimous 20-1203-206 – Commercial Administrative Changes Smith Aman Unanimous 20-1203-207 – 2019 Appeal Withdrawals Fitzgerald Aman Unanimous 20-1203-208 – 2020 Appeal No Changes Aman Smith Unanimous 20-1203-209 – 2020 Appeal Value Changes Fitzgerald Aman Unanimous 20-1203-210 – 2020 Appeal Second Reviews w/Value Freeze Fitzgerald Aman Unanimous 20-1203-211 – 2020 Appeal Second Reviews Aman Smith Unanimous 20-1203-212 – 2020 Appeal Withdrawals Fitzgerald Smith Unanimous 20-1203-213 – 2020 299c Value Rolls Aman Smith Unanimous 20-1203-214 – 2020 Appeal No Changes (Personal Property) Fitzgerald Aman Unanimous 20-1203-215 – 2020 Appeal Value Changes (Personal Property) Aman Smith Unanimous 20-1203-216 – 2020 Appeal Withdrawals (Personal Property) Smith Aman Unanimous Fulton BOA Meeting - 12-17-20 - Page 2 Pulled Items 1. 12-1410-0119-049-2 – WALRIDGE TRCE ROSWELL – 2020 – Page 210, #8 2. 12-2582-0696-066-7 – GRBK DEVORE LLC – 2020 – Page 218, #11 Corrected Items 1. 17-0104-0005-037-6 – BETOWSKI BRIAN – 2020 – Page 71 – Staff review notes value recommendation should be $3,019,600. 2. 17-0052-0001-011-7 – FARMER CHRISTOPHER– 2020 – Page 222, #23 –Withdrawn value should be $671,000. Chief Appraiser’s Report A copy of the report is included with the minutes of this meeting. Executive Session: Motion for executive session to discuss litigation: Fitzgerald, Second: Aman. The motion passed unanimously. Motion to end executive session and adjourn the meeting: Fitzgerald, Second: Aman. The meeting was adjourned at 2:01 p.m. Submitted by: Bradford L. Fleming, Sr., Assistant Secretary Board of Assessors Minutes – December 3, 2020 Page 2 of 2 Fulton BOA Meeting - 12-17-20 - Page 3 12/11/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 17 December, 2020 FBC Field Book Changes COMMERCIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 14F-0131- LL-005-7 CRP CHI FULTON INDUSTRIAL OWNER L L C 3,194,100 2020 Remove from Digest 0 LAND SPLIT INTO 3 TRACTS - 60776/207 -3,194,100 MS 1 Fulton BOA Meeting - 12-17-20 - Page 4 12/11/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 17 December, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 06 -0363-0004-048-3 RAGAN JILL S & JAMES R 226,200 2018 Homestead removal 226,200 DOES NOT OCCUPY PROPERTY 0 FB 2 06 -0363-0004-048-3 RAGAN JILL S & JAMES R 231,600 2019 Homestead removal 231,600 DOES NOT OCCUPY PROPERTY 0 FB 3 06 -0363-0004-048-3 RAGAN JILL S & JAMES R 235,800 2020 Homestead removal 235,800 DOES NOT OCCUPY PROPERTY 0 FB 4 06 -0364-0003-075-6 MILEYKA JACQUELINE 151,000 2020 Homestead removal 151,000 DOES NOT OCCUPY PROPERTY 0 FB 5 07 -0200-0050-084-6 ESKEW JOHNNY R & 168,800 2020 Homestead removal 168,800 DECEASED 0 FB 6 07 -2700-0168-455-8 GRAVES BRENDA Y 269,400 2019 Homestead removal 269,400 DOES NOT OCCUPY PROPERTY 0 MMS 7 07 -2700-0168-455-8 GRAVES BRENDA Y 262,000 2020 Homestead removal 262,000 DOES NOT OCCUPY PROPERTY 0 MMS 1 Fulton BOA Meeting - 12-17-20 - Page 5 12/11/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 17 December, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 8 07 -3614-0068-047-7 LAMBERT JACQUELYN & D J JR 51,300 2020 Homestead removal 51,300 TAXPAYER DECEASED 0 FB 9 09F-0700-0033-816-8 ALEXANDER SHANICA N 183,200 2020 Continuing occupancy 183,200 CONTINUED OCCUPANCY 0 AW 10 09F-4000-0161-133-1 DAVIS CLAUDE C 226,200 2020 Continuing occupancy 226,200 REINSTATEMENT 0 MMS 11 12 -1813-0374-020-6 SPELL MARGARET A 201,100 2018 Homestead removal 201,100 DOES NOT OCCUPY PROPERTY 0 FB 12 12 -1813-0374-020-6 SPELL MARGARET A 206,000 2019 Homestead removal 206,000 DOES NOT OCCUPY PROPERTY 0 FB 13 12 -1813-0374-020-6 SPELL MARGARET A 209,700 2020 Homestead removal 209,700 DOES NOT OCCUPY PROPERTY 0 FB 14 12 -1861-0404-022-7 LANE DANIEL E JR & ELIZABETH 320,700 2020 Correct coding 320,700 UPDATING CODE 0 FB 2 Fulton BOA Meeting - 12-17-20 - Page 6 12/11/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 17 December, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 15 12 -1870-0392-175-6 KATKO DAVID A 336,000 2018 Homestead removal 336,000 HAS HOMESTEAD IN FLORIDA 0 MMS 16 12 -1870-0392-175-6 KATKO DAVID A 344,000 2019 Homestead removal 344,000 HAS HOMESTEAD IN FLORIDA 0 MMS 17 12 -1870-0392-175-6 KATKO DAVID A 350,200 2020 Homestead removal 350,200 HAS HOMESTEAD IN FLORIDA 0 MMS 18 12 -2683-0674-099-2 JORDAN JONATHAN E 114,900 2018 Continuing occupancy 114,900 REINSTATEMENT 0 MMS 19 12 -2683-0674-099-2 JORDAN JONATHAN E 151,400 2019 Continuing occupancy 151,400 REINSTATEMENT 0 MMS 20 12 -2683-0674-099-2 JORDAN JONATHAN E 159,000 2020 Continuing occupancy 159,000 REINSTATEMENT 0 MMS 21 12 -2811-0726-019-3 SHARP MELVIN & 490,000 2020 Continuing occupancy 490,000 CHANGING CODE TO VETERAN 0 AW 3 Fulton BOA Meeting - 12-17-20 - Page 7 12/11/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 17 December, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 22 12 -2870-0810-128-7 OSTIS HARLEY 523,100 2019 Homestead removal 523,100 HAS HOMESTEAD IN FAYETTE COUNTY 0 MMS 23 12 -2870-0810-128-7 OSTIS HARLEY 532,600 2020 Homestead removal 532,600 HAS HOMESTEAD IN FAYETTE COUNTY 0 MMS 24 13 -0099-0002-036-7 EVANS AARON 114,800 2020 Homestead removal 114,800 DECEASED IN 2018 0 FB 25 14 -0079-0013-553-0 GRISSOM DERRICK L 214,700 2019 Continuing occupancy 214,700 APPLIED BEFORE DEADLINE 0 MMS 26 14 -0079-0013-553-0 GRISSOM DERRICK L 231,700 2020 Continuing occupancy 231,700 APPLIED BEFORE DEADLINE 0 MMS 27 14 -0094-0001-061-9 APPLEQUIST LOUISE M & JAMES M 150,800 2020 Continuing occupancy 150,800 APPLIED BEFORE DEADLINE 0 AW 28 14 -0094-0010-166-5 HELTON HUBERT 106,800 2018 Homestead removal