STATE OF TENNESSEE REAL ESTATE ASSESSMENT DATA
GLOSSARY

Actual Year Built

The year the building was constructed.

Additional Description

Additional information describing the property which appears on the property tax notice.

Area

see Building Areas

Assessment

The assessed value of the property. The local tax rate is applied to this number to determine the amount of property taxes due.

Assessment %

The percentage applied to the Final Appraisal to determine the Assessment. Assessment percentages are based on property classification and are set by state law.

Aux Base Sq. Ft.

The total number of square feet in areas of the building auxiliary to the base area, such as porches, garages, etc.

Base Area Sq. Ft.

The total number of square feet in the base, or main, area of the building.

Bath Tile

Ceramic tile that is placed in the bathrooms of a structure. The ceramic tile may be of a number of shapes, sizes and colors and used as a wall and/or floor covering. Instances may arise where the categories as described may not fit the exact situation, in which case equivalent categories are used that best fit the existing conditions. This item typically refers to the main bathroom.

Bldgs (or # Bldgs)

A count of the number of major improvements (i.e., buildings) on the parcel.

Bldg/Card#

The building with which certain extra features are associated. This number may also represent multiple pages required to print extra feature information in the Assessorís office, even when there is no building on the parcel.

Block

The subdivision block number in which the parcel is located.

Building #

A number identifying the building on the parcel, useful when there are multiple buildings on the parcel.

Building Areas

A standard three-letter code indicating the type of building area. The codes are as follows:
APCApartment
ATFAttic Finished
BASBase
BMFBasement Finished
BMUBasement Unfin
BSFBase Semi-Finished
CANCanopy
CAWCanopy
CPFCarport Finished
CPUCarport Unfin
DCFDet Carport Fin
DCUDet Carport Unfin
DGFDet Garage Fin
DGUDet Garage Unfin
DSFDet Scrn Porch Fin
DSUDet Scrn Porch Unfin
DUFDet Utility Fin
DUUDet Utility Unfin
EPFEnclosed Porch Fin
EPUEnclosed Porch Unfin
GRFGarage Finished
GRUGarage Unfin
LPCLoad Platform Cov'd
LPFLoading Platform
LPMLoading Platform
LPWLoad Platform Cov'd
OFAOffice - Avg
OFGOffice - Good
OPFOpen Porch Finished
OPUOpen Porch Unfin
SPFScreen Porch Fin
SPNService Production
SPUScreen Porch Unfin
SSAStore Sales
USBUpper Story Base
USFUpper Story Finished
USHUpper Story High
USLUpper Story Low
USUUpper Story Unfin
UTFUtility Finished
UTUUtility Unfinished

Building Value

The appraised value of the building.

Cabinet/Millwork

Items such as kitchen cabinets, vanities, closets, door and window trim and special decorative elements that generally are considered in the cabinet and millwork area.

Calc Acres

The number of acres calculated from a map or survey, which may differ from the amount stated on the deed.

City

The name of the city in which the property is located, if any.

City Number

A three digit number assigned to each city in the state. If the property is not located in a city, this code will be "000".

Classification (or Class)

The property type according to categories established in state law. Tennessee law provides that property shall be classified according to use.

Condition

The observed general condition of the building upon its last inspection.

Control Map (or Ctrl Map)

The map where the parcel is identified for control purposes.

County

The name of the county in which the search is being made or in which the selected property is located. Tennessee has 95 counties.

County Number

A three digit number assigned to each county in the state.

Current Owner

The legal owner(s) of the property based on the most current information on record, if different from the January 1 owner. This would indicate a sale of the property after January 1 of the current tax year.

Deed Acres

The number of acres as given in the deed.

Deed Book and Page

A reference to the location in the office of the Register of Deeds where the deed for the property is recorded. The Page reflects the first page number of the deed

Description (Extra Features)

Additional descriptive information about the extra feature. This may be the dimensions or other descriptive information.

District

A number assigned to a geographic area of the county.

Electrical

All the wiring for the distribution of electricity in the building together with the fixtures and outlets.

Exterior Wall

That portion of a building enclosing the entire building area and consisting of all parts of the structural system, including framing and cover material. Exterior walls extend from the bottom floor level vertically to the top of the structure at the beam or plate height.

Final Appraisal

The total appraised value of the property used to determine the assessment. For agricultural, forest or open space property, this would equal the Greenbelt Appraisal. For other property, it would equal the Market Appraisal.

Floor Finish

That material which overlays the slab or sub floor and can be taken as the finished floor.

Floor System

That portion of a building immediately above the foundation and consisting of the structural material of which the floor system is made. This does not include any floor finish nor any vertical extensions of walls or columns.

Foundation

That portion of a building that lies beneath the floor system.

Greenbelt Appraisal

The appraised value of the property in its present use as agricultural, forest or open space property. Special requirements and provisions apply to property in these classifications.

Greenbelt Land Value

The appraised value of the land in its present use as agricultural, forest or open space land. Special requirements and provisions apply to property in these classifications.

Group (or Grp)

The letter(s) assigned to a group of parcels on a 1" = 100' or smaller scale map.

Heating & A/C

The equipment for producing the source of heat and/or cooling and the system for distributing it throughout the building.

Improvement Type

The type of the building.

Improvement Value

The appraised value of improvements to the land (i.e., buildings and extra features).

Interior Finish

The predominant finish of the interior partition walls.

January 1 Owner

The legal owner(s) of the property on record as of January 1 of the current tax year.

Land Mkt Value

The appraised market value of the land.

Land Type

A two digit code describing the type of land. More than one type of land may be found on a parcel.

Lot

The subdivision lot number for the parcel.

Mailing Address

The mailing address of the person responsible for the payment of property taxes.

Map

The number of the Assessorís property ownership map where a parcel is physically located.

Market Appraisal

The appraised market value of the property.

Mkt Area

A three position code used to identify comparable market areas within the county.

Mobile Homes (or # Mobile Homes)

A count of the number of mobile homes on the parcel.

Owner Name

The legal owner(s) of the property.

Paint/Decor

The painting or its equivalent for the outside and the inside of the building. Decor would also include any decorative features on the inside or the outside of the building.

Parcel

A number that identifies a specific contiguous tract of land on a map having the same ownership.

Parcel ID

A complete identification number used by the Assessor of Property to locate and identify property. This identification number consists of the Map, Group, Control Map, Parcel, Property Identifier and Special Interest.

Plat Book and Page

A reference to the location where the subdivision plat is recorded.

Plumbing Fixtures

The number of plumbing fixtures in the building such as sinks, bathtubs and water closets.

Price

The sale price for which the property sold.

Property Address

The street address of the property.

Property Identifier (PI)

A single letter that may follow the parcel number denoting a special type of property (C = Condominium; M = Mineral interest; L = Leasehold interest; T = Trailer).

Property Owner

The legal owner(s) of the property.

Qualification

A code indicating whether the sale is deemed acceptable for use in analysis of property values. Sales having a Qualification code of "A" or "Q" are deemed acceptable for use in such analysis.

Quality

The overall quality of both materials and workmanship utilized in the construction of the building.

Reappraisal Year

The year of the last general reappraisal of values performed in the county.

Roof Cover/Deck

That portion of a building that includes the covering over the Roof Framing and also takes into consideration the decking material that overlies the Roof Framing.

Roof Framing

That structural portion of a building that covers or spans the building from exterior wall to exterior wall.

Sale Date

The date a property was sold or transferred to new ownership.

Shape

The general shape of the building design. Shape affects the value of a building, as usually a square or rectangular building having only four corners would cost less to build than would a building of the same square foot area that is irregular in shape, having more than four corners. This item applies only to improvement types 01 through 09, and relates to the base area of the building.

Soil Class

A code indicating the suitability of the soil for agricultural uses (G = Good; A = Average; P = Poor).

Special Interest (SI)

A three digit number used to identify a portion of a parcel that requires a separate record on the database due to special situations such as mixed use (for example, commercial and residential) or being divided by a jurisdiction boundary (for example, a portion lies inside city limits and the remainder lies outside city limits).

Square Feet (Building Areas)

The square footage of the building area.

SSD1 and SSD2

A three digit number assigned to special school/service districts in the state. Although most properties in the state are not in such districts, some properties can be in more than one special district. If the property is not located in a special district, these codes will be "000".

Stories

The number of stories (i.e., floors) of the building not including the basement.

Structural Frame

That portion of a building that supports the basic building and is made up of beams and columns that may be of steel, concrete, wood or a combination thereof. Residential improvement types 01Ė09 do not have a Structural Frame as defined here and will be marked "None."

Subdivision Name

The name of the subdivision in which the parcel is located, if any.

Tax Year

The year for which the assessment is effective. Assessments in Tennessee for a given tax year are to reflect the status of the property as of January 1 of that year.

Total Land Units

The sum of the units for each land record on the parcel.

Type (Extra Features)

A standard abbreviation assigned to each type of extra feature supported in the system. Extra features are additional features of buildings or improvements to land not included elsewhere. Some examples of extra features include outbuildings, fireplaces, decks, etc. A Type that begins with "X" is a nonstandard abbreviation.

Type Instrument

The type of deed or other legal instrument transferring ownership. Specific codes may vary from county to county; however, a "W" in the first position generally indicates a warranty deed.

Units (Extra Features)

The number of units for the extra feature, which may represent square feet, linear feet, gallons, each, or any other unit of measure appropriate for the type.

Units (Land)

The number of units of land for a given Type and Soil Class expressed either in acres, square feet, front feet, lots and/or tracts.

Utilities (Water, Sewer, Electricity, Gas)

Information concerning the availability of utility service on the parcel.

Vacant/Improved (Vac/Imp)

A code to indicate whether the property was vacant or improved at the time of sale (V = Vacant; I = Improved with buildings or other improvements).

Zoning

Information indicating the type of local zoning (limitation of uses for property in conformity with local laws and regulations) that applies to the property.

 

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