FULTON COUNTY BOARD OF ASSESSORS 235 Peachtree Street, NE ♦ Suite 1400 ♦ Atlanta, Georgia 30303 Regular Meeting Agenda (Teleconference) August 6, 2020 12:30 PM Call to Order Roll Call 20-0806-100 – Approval of Agenda Invocation 20-0806-101 – Approval of July 16, 2020 Minutes Public Comment Development Authority of Fulton County 20-0806-102 – West Midtown Groundup Owner LLC – Page 380 20-0806-103 – West Midtown Residential Owner LLC – Page 397 20-0806-104 – CRP/TR 680 Hamilton Owner LLC – Page 415 Section Reports 20-0806-200 – Field Book Changes Page 4 20-0806-201 – Homestead Exemption Changes Page 8 20-0806-202 – Exemption Approvals Page 17 20-0806-203 – Conservation Use Approvals Page 49 20-0806-204 – Conservation Use Denials Page 72 20-0806-205 – Special Properties Page 74 20-0806-206 – Personal Property Administrative Changes Page 78 20-0806-207 – Personal Property Releases Page 82 20-0806-208 – Residential Administrative Changes Page 83 20-0806-209 – Commercial Administrative Changes Page 106 20-0806-210 – Commercial Supplemental Agenda Page 125 20-0806-211 – 2018 Appeal Value Changes w/Freeze Page 133 20-0806-212 – 2019 Appeal Value Changes w/Freeze Page 134 20-0806-213 – 2019 Appeal No Changes Page 135 20-0806-214 – 2019 Appeal Second Reviews w/Freeze Page 136 20-0806-215 – 2019 299c Value Rolls Page 138 20-0806-216 – 2020 Appeal No Changes Page 139 20-0806-217 – 2020 Appeal Value Changes Page 323 20-0806-218 – 2020 Appeal Value Changes w/Freeze Page 352 20-0806-219 – 2020 Arbitration Value Changes Page 353 20-0806-220 – 2020 Arbitration Appraisals Accepted Page 354 20-0806-221 – 2020 Hearing Officer No Changes Page 355 20-0806-222 – 2020 Hearing Officer Value Changes Page 364 20-0806-223 – 2017 Appeal Withdrawals Page 365 20-0806-224 – 2019 Appeal Withdrawals Page 366 20-0806-225 – 2020 Appeal Withdrawals Page 367 20-0806-226 – 2020 299c Value Rolls Page 371 20-0806-227 – 2019 Appeals To Superior Court Page 376 Chief Appraiser’s Report Fulton County Board of Assessors Regular Meeting Minutes – July 16, 2020 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 and Kevin Whitman, Deputy Chief Appraisers; Vincent Clark and Gaetjens Coreus, Appraisal Managers; Henry Brigham, Information Systems Manager; Jacqueline Davis, Executive Assistant; Cheryl Ringer & Detriss Thomas, Office of the Fulton County Attorney. Presenters: Sandy Zayac & Lauren Woodyard, Development Authority of Fulton County; Allison Dyer and Woody Vaughn, Development Authority of Alpharetta. Salma Ahmed called the meeting to order at 12:35 p.m. 20-0716-100 – Approval of Agenda – Motion to approve: London, Second: Smith. The motion passed unanimously. Invocation – Edward London gave the invocation. 20-0716-101 - Approval of July 2, 2020 Minutes – Motion to approve: Fitzgerald, Second: London. The motion passed unanimously. Public Comment – There were no public comment cards submitted. Development Authority of Fulton County –Motion to approve: Fitzgerald, Second: Smith. The motion passed unanimously. 20-0716-102 – 2750 Sullivan LLC – 1st Amendment – Sullivan Owner LLC (Series 2017A) 20-0716-103 – Sullivan Assemblage LLC – 1st Amendment – Sullivan Owner LLC (Series 2017B) Development Authority of Alpharetta – Motion to approve: London, Second: Smith. The motion passed unanimously. 20-0716-104 – 100 Kimball Bridge Owner LLC – Page 130 Section Reports Motion Second Vote 20-0716-200 – Homestead Exemption Changes London Smith Unanimous 20-0716-201 – Exemption Approvals Fitzgerald London Unanimous 20-0716-202 – Exemption Denials London Aman Unanimous 20-0716-203 – Conservation Use Approvals London Smith Unanimous 20-0716-204 – Conservation Use Denials Fitzgerald London Unanimous 20-0716-205 – Special Properties London Aman Unanimous 20-0716-206 – Residential Administrative Changes Fitzgerald Aman Unanimous 20-0716-207 – Commercial Administrative Changes Aman London Unanimous 20-0716-208 – Residential Supplemental Agenda Fitzgerald London Unanimous 20-0716-209 – Commercial Supplemental Agenda Fitzgerald London Unanimous 20-0716-210 – 2019 Appeals To Superior Court Aman Smith Unanimous Fulton BOA Meeting - 08-06-20 - Page 2 Add-Ons – Motion to approve: London, Second: Aman. The motion passed unanimously. 1. Commercial properties to be noticed 2. Appeals to superior court Chief Appraiser’s Report A copy of the report is included with the minutes of this meeting. Adjournment: Motion to adjourn: London, Second: Fitzgerald. The motion passed unanimously and the meeting was adjourned at 1:15 p.m. Submitted by: S. DeWayne Pinkney, Secretary Fulton BOA Meeting - 08-06-20 - Page 3 08/05/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 FBC Field Book Changes COMMERCIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 14 -0078- LL-003-3 30 SPRING ST ATLANTA FEE OWNERS LLC 5,101,900 2019 Correct data entry error 0 TEMPORARILY ZERO VALUE GENERATE REFUND -5,101,900 MS 2 14 -0078- LL-004-1 30 SPRING ST ATLANTA FEE OWNERS LLC 13,300 2019 Correct data entry error 0 TEMPORARILY ZERO VALUE GENERATE REFUND -13,300 MS 3 17 -0107-0004-055-6 PBS LAND ACQUISITIONS LLC 6,312,600 2020 Remove from Digest 0 LAND SPLIT PER DB 60999-124 -6,312,600 MS 1 Fulton BOA Meeting - 08-06-20 - Page 4 08/05/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 4 08 -2600-0107-092-2 CHATTAHOOCHEE HILL COUNTRY CONSERVANCY 118,000 2020 Remove from Digest 0 PARCEL MERGED WITH 08 260001070526 -118,000 MS 5 09F-1502-0079-037-4 COCHINWALA ASIYA 1,764,200 2020 Ownership correction 1,744,200 OWNERSHIP WAS TRANSFERRED IN ERROR -20,000 MS 6 12 -1440-0184-055-3 MC SHERRY BRIAN & 421,800 2020 Ownership correction 421,800 OWNERSHIP WAS TRANSFERRED IN ERROR 0 MS 7 12 -1440-0184-086-8 HOLMAN ALAN R & LINDA P 21,600 2020 Ownership correction 21,600 OWNERSHIP WAS TRANSFERRED IN ERROR 0 MS 8 12 -2581-0693-065-3 ALSTON FRANCES B 319,900 2020 Remove from Digest 0 RIGHT OF WAY TOOK ENTIRE PROPERTY -319,900 MS 9 12 -2950-0825-029-3 VILLAGE SHOPS L L C 102,800 2020 Remove from Digest 0 PARCEL MERGED WITH 12 295008250293 -102,800 MS 10 14 -0119-0003-124-4 BOOTH KYLE JEFFREY & BERTA ELENA 47,900 2020 Remove from Digest 0 LAND SPLIT PER DEED 61111-517 -47,900 MS 2 Fulton BOA Meeting - 08-06-20 - Page 5 08/05/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 11 17 -0150- LL-044-1 NINE NINETY BRADY AVE LLC 1,000,000 2018 Tax district correction 1,000,000 UPDATE TAX DISTRICT TO 05L 0 MS 12 17 -0151-0001-015-8 AMRES INVESTMENTS LLC 180,500 2017 Tax district correction 180,500 UPDATE TAX DISTRICT 05L 0 MS 13 17 -0151-0001-015-8 AMRES INVESTMENTS LLC 557,500 2018 Tax district correction 557,500 UPDATE TAX DISTRICT TO 05L 0 MS 14 17 -0151-0001-016-6 AMRES INVESTMENTS LLC 1,077,200 2017 Tax district correction 1,077,200 UPDATE TAX DISTRICT 05L 0 MS 15 17 -0151-0001-016-6 AMRES INVESTMENTS LLC 1,085,700 2018 Tax district correction 1,085,700 UPDATE TAX DISTRICT TO 05L 0 MS 16 17 -0151-0005-001-4 AMRES INVESTMENTS LLC 906,700 2017 Tax district correction 906,700 UPDATE TAX DISTRICT 05L 0 MS 17 17 -0151-0005-001-4 AMRES INVESTMENTS LLC 1,657,900 2018 Tax district correction 1,657,900 UPDATE TAX DISTRICT TO 05L 0 MS 3 Fulton BOA Meeting - 08-06-20 - Page 6 08/05/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 FBC Field Book Changes RESIDENTIAL PROPERTIES PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 18 17 -0249-0003-005-1 LOWE RONALD E 19,600 2020 Remove from Digest 0 PARCEL MERGED WITH 17 024900030044 -19,600 MS 4 Fulton BOA Meeting - 08-06-20 - Page 7 07/31/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE APPRAISER 1 06 -0358- LL-041-0 WAIS EDWARD A 429,700 2019 Continuing occupancy 429,700 CORRECTION EXEMPTION CODE 0 AW 2 09F-2000-0096-273-9 MC WILLIAMS TOMEKA D 183,700 2018 Continuing occupancy 183,700 APPLIED BEFORE DEADLINE 0 AW 3 09F-2000-0096-273-9 MC WILLIAMS TOMEKA D 188,100 2019 Continuing occupancy 188,100 APPLIED BEFORE DEADLINE 0 AW 4 09F-3400-0133-578-0 PARKS WILLIE E 185,800 2018 Homestead removal 185,800 MULTIPLE HOMESTEADS 0 AW 5 09F-3400-0133-578-0 PARKS WILLIE E 190,300 2019 Homestead removal 190,300 MULTIPLE HOMESTEADS 0 AW 6 11 -0071-0014-044-3 TZOU I FANG 236,800 2017 Homestead removal 236,800 MULTIPLE HOMESTEADS 0 AW 7 11 -0071-0014-044-3 TZOU I FANG 300,600 2018 Homestead removal 300,600 MULTIPLE HOMESTEADS 0 AW 1 Fulton BOA Meeting - 08-06-20 - Page 8 07/31/2020 BOARD OF TAX ASSESSORS MEETING OF HT536GAFUL 06 August, 2020 HEC Homestead Exemption Changes HOMESTEAD DIVISION PARCEL ID OWNER NAME PREVIOUS YEAR REASON CURRENT NOTES CHANGE 8 11 -0071-0014-044-3 TZOU I FANG 330,200 2019 Homestead removal 330,200 MULTIPLE HOMESTEADS 0 AW 9 11 -0562-0228-046-6 KIM SONG CHA 417,000 2019 Continuing occupancy 417,000 REINSTATEMENT 0 AW 10 12 -2183-0505-046-3 NORRIS WESLEY C 89,300 2017 Homestead removal 89,300 PER TAXPAYER REQUEST- LIVES IN SC 0 AW 11 12 -2183-0505-046-3 NORRIS WESLEY C 123,500 2018 Homestead removal 123,500 PER TAXPAYER REQUEST- LIVES IN SC 0