Troup County Property Record Card Codes & Definitions

Tax District Jurisdictions

01 -

Unincorporated Troup

16 -

LaGrange

19 -

(16A) LaGrange Downtown DA

17 -

West Point

18 -

Hogansville

 

Class Codes

Description

(not zoning – see below for zoning codes)

R -

Residential

A -

Agricultural

C -

Commercial

I -

Industrial

E -

Exempt (use exempt property strata codes)

Preferential treatment properties

T -

Residential Transitional

P -

Preferential

V -

Conservation

J -

Forest (timber) land

B -

Brownfield

W -

Environmentally Sensitive

H -

Historic (Rehab)

U -

Utilities

 

Land Strata Codes

Size

3 – Lots

Up to 5 acres

4 – Small Tracts

5.001 to 25 acres

5 – Large Tracts

Over 25 acres

6 – Storage/Production (Farms)

n/a

9 – Other Real

n/a

Property Classifications

The consolidation sheets have a section for each use classification of property. These sections refer to the established classes set out in the Department's Rules and Regulations:

R - Residential

Classification of all land utilized, or best suited to be utilized as a single family homesite, the residential improvements and other non-residential homesite improvements thereon. Duplexes and triplexes are also classified as residential use.

T - Residential Transitional

Classification of land and improvements located in areas that are changing from residential to business use and thus experiencing unusually high value growth. Owners of this type property may enter into a ten-year covenant and receive a reduced assessment based on the current residential use rather than the prospective business use. No more than five acres under the taxpayer's home can be put into a residential transitional covenant. There are substantial penalties for selling the homesite for commercial development before the expiration of the ten-year covenant.

A - Agricultural

Classification of all real and personal property utilized, or best suited to be utilized, as a farm unit. Includes the single family homesite which is an integral part of the farm unit, the farm family residence, the non-residential homesite improvements, the non-homesite farm land and the production and storage improvements (barns, silos, etc.). This use classification also includes the personal property owned and used on the farm unit (tractors, livestock, grain, etc.) and the non-farm use personal property (boats, 4-wheelers, etc.) of the family residing in the farm home. For information on conservation use assessment of agricultural land click here.

P - Preferential

Classification of covenanted agricultural properties. By entering into a ten-year covenant and devoting the property to an agricultural use, the owners may receive a 25% preferential assessment discount on land and improvements put into this program.

V - Conservation Use

Classification of covenanted agricultural properties. Similar to Preferential, owners of agricultural land and improvements may elect to enter into the conservation use program and have their property valued based on its current use as farmland rather than its prospective use as residential or commercial land. The owner must enter into a ten year covenant and will have their land valued according to a table developed by the State. There are substantial penalties for selling the land for residential or commercial development before the expiration of the ten-year covenant.

B - Brownfield Property

Classifies all land and improvements receiving preferential assessment under O.C.G.A. Section 48-5-7.6 due to its release of hazardous waste, constituents, and substances into the environment.

W - Environmentally Sensitive

Classification of environmentally sensitive lands, such as wildlife refuges, wetlands, mountain ridges, etc., under a ten-year covenant. Owners have the opportunity to have the land valued according to the table of conservation use values developed by the state for agricultural properties. The owners of this property do not have to devote the land to an agricultural use, however, they may not use it in a way that is destructive to the property or has an adverse environmental affect.

C - Commercial

Classification of all real and personal property utilized as a business unit the primary nature of which is the exchange of goods and services at either the wholesale or retail level. Also includes multi-family dwelling units having four or more units.

H - Historic

Up to two acres of land and improvements may receive a reduced preferential assessment if it is a landmark or is historic in nature and has been rehabilitated by the owner. This is the classification for the properties where the owners have been granted this preferential assessment.

I - Industrial

Classification of all real and personal property utilized as a business unit the primary nature of which is the manufacture or processing of goods destined for wholesale or retail sale.

U - Utility

Classification of the property of companies which are required to file an ad valorem tax return with the Revenue Commissioner; includes all the real and personal property of railroad companies, railroad equipment car companies, public utility companies and the flight equipment of airlines companies.

E - Exempt Property

Classification of property totally exempted from ad valorem taxation. This includes non-profit homes for the aged, public property, places of religious worship, property used for charitable purposes, places of religious burial, charity hospitals, educational institutions, etc.

S - State Exemptions

Classification of partial property exemptions such as homestead exemptions, disabled veterans, Freeport, covenanted agricultural property, personal property less than $7,500, residential transitional property, conservation use property, etc.

L- Local Exemptions

Classification of partial property exemptions such as homestead exemptions that are local to the county and not applied statewide.

Code, Count, Acres, and Assessed Value

Each classification for taxable property has a column for Code, Count, Acres, and Assessed Value.

  Code - A two digit reference to show the use class of property and the real or personal property strata, e.g., R1 (R to show Residential Property and 1 to show real property improvements).

  Count- A tally indicating the number of times this code is found in the district being summarized on the consolidation sheet. Example: If a taxpayer had two improvements on the same property, this would be considered to be two R1 counts.

  Acres - The total acres for each code. Only those codes used to designate land will have an entry for "acres".

  Assessed Value - The total 40% (in most instances) assessed value associated with a particular code. Timber is assessed at 100%. Some cities assess at levels higher that 40%.

Strata for Real Property

Land Strata Codes

Size

3 – Lots

Up to (and including) 5 acres

4 – Small Tracts

5.001 to 25 acres

5 – Large Tracts

Over 25 acres


1 - Improvements

Includes all in-ground and above-ground improvements that have been made to the land including leasehold improvements. A leasehold improvement is an improvement made to property being leased from another, for example, the mall leases an empty space to a firm that then adds permanent fixtures, lighting, shelving, counters, facades, etc., giving the space the look and feel of the store they want to open.

2 - Operating Utility

Includes all real and personal property of a public utility, tangible and intangible, utilized in the conduct of usual and ordinary business.

3 - Lots

Includes all land, usually no more than 5 acres, where the market indicates the site is sold on a front footage or buildable basis rather than by acreage.

4 - Small Tracts

Includes all land, usually over 5 acres up to 25 acres, which is normally described and appraised in terms of small acreage, which is of such size as to favor multiple uses.

5 - Large Tracts

Includes all land, usually over 25 acres, which is normally described and appraised in terms of large acreage, which is of such size as to limit multiple uses, e.g., cultivatable lands, pasture lands, timber lands, open lands, wastelands and wild lands.

6 - Production/Storage/Auxiliary

Includes those improvements to land which are utilized by a farm unit for the storage or processing of agricultural products, e.g., barns and silos.

9 - Other Real

Includes leasehold interests, mineral rights, and all real property not otherwise defined. A leasehold interest is a property interest a person leasing property from another has when the lease payments are below the typical market rates paid for similar properties by others.

Strata for Personal Property

A - Aircraft

Includes all airplanes, rotorcraft and lighter-than-air vehicles; including airline flight equipment required to be returned to the Revenue Commissioner.

B - Boats

Includes all craft that are operated in and upon water. Includes the motors, but not the land transport vehicles (boat trailers).

I - Inventory

Includes all raw materials, goods in process and finished goods. Also includes livestock and products of the land, water and air, all consumable supplies used in the process of manufacturing, distributing, storing or merchandising of goods and services.

P - Freeport Inventory

Includes all inventory receiving Freeport exemption. Freeport exemption is an incentive program most Georgia counties offer manufacturing and warehousing companies wherein their raw materials, goods in the process of manufacturer and finished goods are exempt from taxation for a specified time period.

F - Furniture/Fixtures/Machinery/Equipment

Includes all fixtures, furniture, office equipment, computer software and hardware, production machinery, off-road vehicles, equipment, farm tools and implements, and tools and implements of trade of manual laborers.

Z - Other Personal

Includes all other personal property not otherwise defined.

 

Property Exempt From Taxation

Exempt properties class/strata (Values still shown)

E0-

Non-profit home for aged

E1-

Public

E2-

Religious uses/No rent homes

E3-

Charitable purposes

E4-

Religious burial

E5-

Charity hospitals

E6-

Educational Institutions

E7-

Air/Water pollution equipment

E8-

Farm prod w/ producer

E9-

Other

All property is taxable unless an exemption has been provided by law; taxation being the rule and exemption the exception.

Property exempted by O.C.G.A. Section 48-5-41 must not be used for private or corporate profit and income.  The property exempted by the above code section does not apply to real estate or buildings which are rented, leased, or used for the purpose of securing an income.  Any income must be used exclusively for religious, educational, and charitable purposes in order to maintain and operate the institutions. 

The exemptions below that exempt colleges, nonprofit hospitals, incorporated academies, or other seminaries refer to those organizations that are open to the general public. 

The following property has been exempted from taxation in this state:

  Property owned and used exclusively as the general state headquarters of a nonprofit corporation organized for the purpose of encouraging cooperation between parents and teachers to promote the education and welfare of children;

  All places of religious worship and burial; and all property owned by and operated exclusively as a church or other religious association that qualifies as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986.

  Property owned by religious groups that is used as single-family houses where no income is derived from the property;

  Institutions of purely public charity;

  Buildings erected and used as a college, an incorporated academy, or other seminary of learning; but only if these institutions are open to the general public;

  All funds and property held or used as endowment by colleges, nonprofit hospitals, incorporated academies, or other seminaries of learning when the funds or property are not invested in real estate;

  All real and personal property of public libraries and any other literary associations;

  Books, philosophical apparatus, paintings, and statuary of any company or association that are kept in a public hall which are not held for profit or sale;

  Property which has been installed or constructed with the purpose of eliminating or reducing air or water pollution if certified by the Department of Natural Resources.

  Property of a nonprofit home for the aged and property of a nonprofit home for the mentally disabled as long as no income or profit is distributed to any private person when the home is qualified as an exempt organization under the United States Internal Revenue Code, section 501(c)(3), and O.C.G.A. Section 48-7-25.

  Property owned and used exclusively by a veterans organization which is chartered by the United States Congress which is exempted from federal income taxes;

  Property of nonprofit hospitals used in connection with their operation. This exemption does not include property owned by the nonprofit hospital which is held for investment purposes unrelated to providing medical care.

  Property owned and used exclusively as the headquarters, post home, or similar facility of a veterans organization which is chartered by the Congress of the United States and which is exempt from federal income taxes

  Property owned by a historical fraternal benefit association that is used exclusively for charitable, fraternal, and benevolent purposes.

  When the land on which commercial fertilizers are to be used has been taxed, consumers of commercial fertilizers are not required to report fertilizers for taxation.  (O.C.G.A. 48-5-43)

[http://www.etax.dor.ga.gov/ptd/adm/taxguide/exempt/property.aspx]

 

Zip Codes

Zip Code Maps online - http://www.usnaviguide.com/zip.htm

 Zoning

Each Jursidiction has its own zoning and codes. The LaGrange DDA District falls under the LaGrange zoning codes. Zoning codes are prefixed with the tax district code, followed by the jusridictions zoning code.

Troup Zoning District Codes

Unincorporated County (01)

La Grange (16 & 19)

01-AG - Agricultural

01-AGR – Agricultural Residential

01-CA – Commercial Adult

01-GC – General Commercial

01-GI – General Industrial

01-HC – Heavy Commercial

01-LC – Light Commercial

01-LI – Light Industrial

01-LR – Lakeside Residential

01-LRR – Lakeside Rural Residential

01-MFR – Multi-family Residential

01-MHP- Mobile Home Park

01-NHC – Neighborhood Commercial

01-PUD – Planned Unit Development

01-RR – Rural Residential

01-CRVP – Commercial Recreational Vehicle (RV) Park

01-SFMD – Single-family Medium Density

01-USD – Unrestricted Subdivision

01-SPLIT (see comments)

16-C-1 – Neighborhood Commercial

16-C-2 – Central Business

16-C-3 – General Commercial

16-G-I – General Industrial

16-OIR – Office/Institutional/Residential

16-R-1 – Residential Single Family

16-R-2 – Residential Single Family and Duplex

16-R-3 – Residential Multi-family

16-R-4 – Zero lot

16-R-5 – Residential Single-Family

16-H-I – Heavy Industrial

16-R-2M – Residential Manufactured Home

16-MHP-1 – Mobile Home Park

16-P-1 – Parkway

16-MXD – Mixed Use

 

West Point (17)

Hogansville (18)

17-R-1A – Single-Family Low Density

17-R-1 – Single Family Medium Density

17-R-2 – Multi-Family High Density

17-RPUD-1 – Residential Planned Unit Development

17-CGN – General Commercial

17-CBD – Central Business

17-CHV – Heavy Commercial

17-MXD-1 –Mixed Use - Residential/Commercial

17-MXD-2 - Mixed Use - Residential/Commercial/Industrial

17-I-1 – Light Industrial

17-I-2 – Heavy Industrial

17-R/P – Recreation Parks

17-CEM - Cemetery

17-GS – Greenspace

18-I – Industrial

18-LI – Light Industrial

18-C - Commercial

18-CR – Commercial/Residential

18-P – Public (Governmental)

18-R1 – Residential-Single Family

18-R2 – Residential-Single Family Patio Homes

18-R3 – Residential – Multi-family/Townhomes

18-RD – Rural Development

 


Unincorporated zoning info – visit website, call 706-883-1650 x3555,e-mail hedmondson@troupco.org

LaGrange zoning info – 706-883-2010 x2021, awest@lagrange-ga.org

West Point zoning info – 706-645-3534, SOsborne@CityOfWestPointGA.com

Hogansville, 706-637-8629, bstankiewicz@bellsouth.net