Property Record Card Codes
And Definitions
|
Tax District Jurisdictions |
|
|
01 - |
Unincorporated
Troup |
|
16 - |
LaGrange |
|
17 - |
West
Point |
|
18 - |
Hogansville |
|
19 - |
LaGrange
Downtown DA |
|
20 - |
LaGrange TAD #1 - Gateway |
|
21 - |
LaGrange TAD #2 - Mill Creek |
|
22 - |
LaGrange TAD #3 - Veterans |
|
23 - |
LaGrange TAD #4 - Downtown |
|
24 - |
LaGrange TAD #5 - Mall Area |
|
30 - |
West Point DDA |
|
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.
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%.
|
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.
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
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)
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[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
– Limited Commercial
01-LI
– Light Industrial
01-LR
– Lakeside Residential
01-LRR
– Lakeside Rural Residential
01-MFR
– Multi-family Residential
01-MHP-
Manufactured Home Park District
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
(Contact Zoning Office)
01-Unavailable
|
16-C-1
– Neighborhood Commercial
16-C-2
– Central Business
16-C-3
– General Commercial
16-C-3/R44
– Split Zoning
16-G-I
– General Industrial
16-G-I/C-3
– Split Zoning
16-HDR-LU
– Single-Family Residential
16-MHP-1
– Mobile Home Park
16-MXD
– Mixed Use District
16-MXD
– North
16-OIR-1
– Office-Institutional-Residential
16-PUD
– Planned Unit Development
16-R-1
– Single Family Residential
16-R-2
– One- and Two-Family Residential
16-R-2M
– Residential Mobile Home District
16-R-3
– Multi-Family Residential
16-R-4. A-80
– Zero Lot District
16-R-44
– Single-Family Residential
16-R-5. A-10
– Single-Family Residential
16-R-5. A-12
– Single-Family Residential
16-R-5. A-15
– Single-Family Residential
16-R-5. A-16
– Single-Family Residential
16-R-5. A-80
– Single-Family Residential |
|
West Point (17) |
Hogansville (18) |
|
17-CBD
– Central Business District (C-2 downtown/storefront)
17-CEM
– Cemetery
17-CGN
– General Commercial (C-1 & C-2)
17-I-1
– Light Industrial (I-1 & I-1A)
17-MXD-1
– Mixed Use District
17-R-1
– Single Family Dwelling, Medium Density
17-R-1A
– Single Family Dwelling, Low Density
17-R-2
– Multiple-Family Dwelling, High Density
17-R/P
– Recreation/Parks
17-SPLIT
– Contact Zoning Office
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 |
18-C
- Commercial
18-CR
– Commercial/Residential
18-GC
– Commercial
18-I
– Industrial
18-LI
– Light Industrial
18-P
– Public (Governmental)
18-R1
– Residential-Single Family
18-R2
– Residential
18-R3
|
Jay Anderson - Troup County - Community Development Director janderson@troupco.org
Alton West - City of LaGrange - Community Development Director awest@lagrange-ga.org
Dennis Dutton - City of West Point - Community Development Director dennis.dutton@cityofwestpointga.com
Lisa Kelly - City of Hogansville - City Clerk
lisa.kelly@cityofhogansville.org