FULTON COUNTY BOARD OF ASSESSORS Regular Meeting Agenda December 19, 2019 12:30 PM Call to Order Roll Call 19-1219-100 – Approval of Agenda Invocation 19-1219-101 – Approval of December 5, 2019 Minutes Citizen Time Development Authority of Fulton County 19-1219-102 – Atlantic Yards Investors LLC Development Authority of Atlanta 19-1219-103 – 100 Edgewood Owner LLC Section Reports 19-1219-200 – Field Book Changes Page 5 19-1219-201 – Homestead Exemption Changes Page 7 19-1219-202 – Personal Property Administrative Changes Page 11 19-1219-203 – Personal Property Releases Page 16 19-1219-204 – Exemption Approvals Page 18 19-1219-205 – Conservation Use Approvals Page 27 19-1219-206 – Special Properties Page 30 19-1219-207 – Residential Administrative Changes Page 32 19-1219-208 – Commercial Administrative Changes Page 44 19-1219-209 – 2019 Appeal No Changes Page 58 19-1219-210 – 2019 Appeal Value Changes Page 128 19-1219-211 – 2019 Appeal Second Reviews w/Value Freeze Page 133 19-1219-212 – 2019 Appeal Second Reviews Page 134 19-1219-213 – 2019 Appeal Value Changes w/Value Freeze Page 135 19-1219-214 – 2019 Arbitration Appraisals Accepted Page 136 19-1219-215 – 2019 Hearing Officer No Changes Page 137 19-1219-216 – 2019 Hearing Officer Value Changes Page 138 19-1219-217 – 2019 Appeal 299c Value Rolls Page 139 19-1219-218 – 2019 Appeal Withdrawals Page 165 19-1219-219 – 2019 Appeal Withdrawals (Personal Property) Page 173 19-1219-220 – Approval of 2020 Mobile Home Digest Discussion Items 19-1219-D001 – Authorization of Acceptance of Service Chief Appraiser’s Report Executive Session Fulton County Board of Assessors Regular Meeting Minutes – December 5, 2019 Board Member Attendance: Salma Ahmed, Chair; Michael Fitzgerald, Vice-Chair; Lisa Aman, Edward London and Pamela Smith. Staff Attendance: DeWayne Pinkney, Deputy Chief Appraiser/Secretary; Dwight Robinson, Chief Appraiser; Curtis Broden, Tara Parker & Kevin Whitman, Deputy Chief Appraisers; Vincent Clark, Gaetjens Coreus, Brian Gardner & Zachary Mitchell, Appraisal Managers; Henry Brigham, Information Systems Manager; Hasell Brown, Network Specialist; Jessica Corbitt, Department of External Affairs. Presenters: Sandra Zayac, Lauren Woodyard & Maya Foster – Fulton County Development Authority; Douglass Selby & Isaac Yilma, Atlanta Development Authority. Salma Ahmed called the meeting to order at 12:37 p.m. 19-1205-100 – Approval of Agenda – Motion to approve: Smith, Second: Aman. The motion passed unanimously. Invocation – Kevin Whitman led the invocation. 19-1205-101 – Approval of November 7, 2019 Minutes – Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. Citizens – There were no speaker cards submitted. Development Authority of Fulton County – Motion to approve all memorandums: Fitzgerald, Second: London. The motion passed unanimously. 19-1205-102 – ATL Fairburn JV LLC 19-1205-103 – Halperns’ Steak and Seafood Company LLC 19-1205-104 – Union City Storage LLC (Series 2019A) 19-1205-105 – Union City Storage LLC (Series 2019B) 19-1205-106 – Midtown Apartment Developers I LP – 1st Amendment – TA West Peachtree LLC 19-1205-107 – Midtown Union Investors Office LLC 19-1205-108 – Vesta Red Oak LLC 19-1205-109 – Vesta Adams Park LLC 19-1205-110 – CRP-Pollpack 72 Milton Owner LLC (Townhomes) Development Authority of Atlanta – Motion to approve all memorandums: London, Second: Fitzgerald. The motion passed unanimously. 19-1205-111 – Arrowrock II Aerotropolis North LLC – 1st Amendment – BLC Industrial Venture I – CO 6 LLC 19-1205-112 – Camand Capital LLC 19-1205-113 – AMB Hartsfield East Distribution Center LLC 19-1205-114 – Blackrock Financial Management Inc Approval of November 21, 2019 Section Reports – Motion to approve: London, Second: Fitzgerald. The motion passed with Ahmed, Fitzgerald, London and Smith voting in favor and Aman abstaining. December 5, 2019 Section Reports Motion Second Vote 19-1205-200 – Homestead Exemption Changes Fitzgerald Aman Unanimous 19-1205-201 – Exemption Approvals Aman London Unanimous 19-1205-202 – Make Taxable Fulton BOA Meeting - 12-19-19 -Aman Page 2 Smith Unanimous 19-1205-203 – Personal Property Administrative Changes Fitzgerald Aman Unanimous 19-1205-204 – Personal Property Releases Fitzgerald Aman Unanimous 19-1205-205 – Residential Administrative Changes Fitzgerald Smith Unanimous 19-1205-206 – 2019 Appeal No Changes London Smith Unanimous 19-1205-207 – 2019 Appeal Value Changes London Smith Unanimous 19-1205-208 – 2019 Appeal Second Reviews Fitzgerald Aman Unanimous 19-1205-209 – 2019 Hearing Officer Value Changes London Smith Unanimous 19-1205-210 – 2018 Appeal Withdrawals London Fitzgerald Unanimous 19-1205-211 – 2019 Appeal Withdrawals Aman London Unanimous 19-1205-212 – 2019 Appeal 299c Value Rolls London Smith Unanimous 19-1205-213 – 2019 Appeal No Changes (Personal Property) Fitzgerald London Unanimous 19-1205-214 – 2019 Appeal Value Changes (Personal Property) Smith London Unanimous 19-1205-215 – 2019 Appeal Withdrawals (Personal Property) Fitzgerald Aman Unanimous 19-1205-300 – Approval of 2020 Board Meeting Schedule Aman London Unanimous Add-On Items 19-1205-A001 – Appeals to Superior Court (Commercial) Aman London Unanimous 19-1205-A002 – Appeals to Superior Court (Personal Property) Aman London Unanimous Pulled Items Parcel Identification Owner Name Year(s) Page # Item # 1 17-0050-0001-070-5 HEDGEWOOD MANCHESTER INC 2019 167 14 2 17-0192-0001-056-3 HILLS PARK LLC 2019 170 31 3 14-0071-LL-010-5 EUE SCREEN GEMS 2019 171 1 4 14-0071-LL-011-3 EUE SCREEN GEMS 2019 171 2 5 14-0071-LL-012-1 EUE SCREEN GEMS 2019 171 3 6 14-0071-LL-013-9 EUE SCREEN GEMS 2019 171 4 7 14-0071-LL-015-4 EUE SCREEN GEMS 2019 171 5 8 14-0071-LL-016-2 EUE SCREEN GEMS 2019 171 6 9 17-0139-LL-112-2 NICHOLAS DANIEL IMERMAN TRUST 2019 178 31 ETAL Corrected Items 13-0060-LL-022-5 – EMERALD INDUSTRIES LLC – Current value should be $1,900,000. Chief Appraiser’s Report - A copy of the report is included with the minutes of this meeting. Discussion Items: 19-1205-D001 – Policy Regarding Responses to Inquiries – It was agreed that inquiries regarding property valuation should be directed to the Chief Appraiser, who will assign to the appropriate staff for review. Executive Session – Motion for executive session to discuss personnel: London, Second: Fitzgerald. The motion passed unanimously. Motion to end executive session and return to the regular meeting: Fitzgerald, Second: London. The motion passed unanimously. Board of Assessors Minutes – December 5, 2019 Page 2 of 3 Fulton BOA Meeting - 12-19-19 - Page 3 Adjournment: Motion to adjourn: Fitzgerald, Second: London. The motion passed unanimously and the meeting was adjourned at 3:00 p.m. Submitted by: S. DeWayne Pinkney, Secretary Board of Assessors Minutes – December 5, 2019 Page 3 of 3 Fulton BOA Meeting - 12-19-19 - Page 4 12/16/2019 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 19 December, 2019 FBC Field Book Changes COMMERCIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 17 -0108-0007-105-5 MADISON MIDTOWN LLC 434,700 2018 Remove from Digest 0 LAND CONSOLIDATED PER PLAT 401-088 -434,700 MS 2 17 -0108-0007-105-5 MADISON MIDTOWN LLC 434,700 2019 Remove from Digest 0 LAND CONSOLIDATED PER PLAT 401-088 -434,700 MS 3 17 -0123- LL-081-7 DONNELLAN SCHOOL INC THE 321,500 2018 Remove from Digest 0 ENTIRE PARCEL OUT TO RIGHT OF WAY -321,500 MS 4 17 -0123- LL-081-7 DONNELLAN SCHOOL INC THE 190,800 2019 Remove from Digest 0 ENTIRE PARCEL OUT TO RIGHT OF WAY -190,800 MS 1 Fulton BOA Meeting - 12-19-19 - Page 5 12/16/2019 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 19 December, 2019 FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 5 07 -1300-0085-070-1 BENNETT JAMES K 178,100 2019 Remove from Digest 0 CONSOLIDATION -178,100 MS 6 17 -0038-0001-098-3 GLENRIDGE CONDOMINIUMS LLC 100 2017 Remove from Digest 0 CONDO CONVERTIBLE SPACE -100 MS 7 17 -0038-0001-098-3 GLENRIDGE CONDOMINIUMS LLC 100 2018 Remove from Digest 0 CONDO CONVERTIBLE SPACE -100 MS 8 17 -0038-0001-098-3 GLENRIDGE CONDOMINIUMS LLC 43,500 2019 Remove from Digest 0 CONDO CONVERTIBLE SPACE -43,500 MS 9 17 -0252-0005-003-8 DEZHU HOLLYWOOD LLC 0 2019 Add to Digest 53,600 DOES NOT MEET CRITERIA FOR CONSOLIDATION 53,600 MS 2 Fulton BOA Meeting - 12-19-19 - Page 6 12/16/2019 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 19 December, 2019 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 06 -0366-0004-026-6 BENNETT LAUREN 99,300 2017 Continuing occupancy 99,300 REINSTATE 0 FB 2 06 -0366-0004-026-6 BENNETT LAUREN 123,900 2018 Continuing occupancy 123,900 REINSTATE 0 FB 3 06 -0366-0004-026-6 BENNETT LAUREN 146,600 2019 Continuing occupancy 146,600 REINSTATE 0 FB 4 06 -0368-0008-005-4 MEARS NANCY L 215,000 2019 Continuing occupancy 215,000 APPLIED BEFORE DEADLINE 0 AW 5 09F-1603-0076-085-4 JOHNSON SHARON E 110,000 2019 Continuing occupancy 110,000 REINSTATEMENT DUE TO NAME CHANGE 0 AW 6 12 -1884-0391-009-2 MARY ANN BRIDGES FAMILY TRUST THE 325,100 2019 Continuing occupancy 325,100 REINSTATEMENT 0 AW 7 12 -2962-0777-011-5 LEE KANG YONG & CHONG HEE 445,300 2019 Homestead removal 445,300 CLAIMING HOMESTEAD IN FORSYTH CO. 0 FB 1 Fulton BOA Meeting - 12-19-19 - Page 7 12/16/2019 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 19 December, 2019 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 8 14 -0007-0011-034-0 RAGLAND CLEO W 16,400 2017 Homestead removal 16,400 DOES NOT OCCUPY PROPERTY 0 FB 9 14 -0007-0011-034-0 RAGLAND CLEO W 28,600 2018 Homestead removal 28,600 DOES NOT OCCUPY PROPERTY 0 FB 10 14 -0007-0011-034-0 RAGLAND CLEO W 59,800 2019 Homestead removal 59,800 DOES NOT OCCUPY PROPERTY 0 FB 11 14 -0171-0014-012-3 SMITH HARRIETT 38,600 2017 Homestead removal 38,600 HOMESTEAD IN DEKALB CO.