Land Description and Type As:
Land description and type is determined by the appraiser. I can find no documentation as to how
this decision is made.
On the ICS “LAND COMPUTATION” heading "D" and "T" are for land description and type
L land as Type 1 through 6
For land classified as “L” the unit of measure is front footage. You will need a parcel map that can
be purchased from the Tax Assessor’s office. I can find no examples that shown how to calculate
front footage in the AAM.
From the Depreciation Guide by neighborhood find the STD Lot size. In my case it shows 110 front
feet and a 200 foot depth. Instead of using the STD lot size depth, the JCBOE uses a 150 foot
depth county wide. Why?
My parcel is classified “L2” and from the Depreciation Guide by neighborhood this land is valued at
$830 per front foot. On my ICS “LAND COMPUTATION” this appears under the heading “PRICE”.
The “PRICE” is multiplied by a front footage of 70, and then by “FCTR” of 1.24 to determine my land
value. Why 70 feet is used instead of the true width of 75 feet is unknown. “FCTR” is determined
from depth tables AAM A38 – A44, if your lot is more or less then the STD depth.
If the front footage used in the calculation above is greater then the STD lot front footage you are
entitled to an adjustment. Example. This will show as a code “4” under “IF” for influence. The
negative percent will appear under “%”.
A acreage as Type 1 through 6
Based solely on "judgement" an appraiser can decide to value land based on a price per acre
rather then front footage. It appears that these rates are normally selected from a county wide
table and not based on neighborhood sales. This is one reason for property value distortion.
G general as Type 1 through 6
Flat price for all lots of this type from the Depreciation Guide by neighborhood.
S square feet as Type 1 through 6
A rate per square foot as unit of measure is used for commercial land value. This rate is selected
from a table of rates based on "judgement".
Land description and type is determined by the appraiser. I can find no documentation as to how
this decision is made.
On the ICS “LAND COMPUTATION” heading "D" and "T" are for land description and type
L land as Type 1 through 6
For land classified as “L” the unit of measure is front footage. You will need a parcel map that can
be purchased from the Tax Assessor’s office. I can find no examples that shown how to calculate
front footage in the AAM.
From the Depreciation Guide by neighborhood find the STD Lot size. In my case it shows 110 front
feet and a 200 foot depth. Instead of using the STD lot size depth, the JCBOE uses a 150 foot
depth county wide. Why?
My parcel is classified “L2” and from the Depreciation Guide by neighborhood this land is valued at
$830 per front foot. On my ICS “LAND COMPUTATION” this appears under the heading “PRICE”.
The “PRICE” is multiplied by a front footage of 70, and then by “FCTR” of 1.24 to determine my land
value. Why 70 feet is used instead of the true width of 75 feet is unknown. “FCTR” is determined
from depth tables AAM A38 – A44, if your lot is more or less then the STD depth.
If the front footage used in the calculation above is greater then the STD lot front footage you are
entitled to an adjustment. Example. This will show as a code “4” under “IF” for influence. The
negative percent will appear under “%”.
A acreage as Type 1 through 6
Based solely on "judgement" an appraiser can decide to value land based on a price per acre
rather then front footage. It appears that these rates are normally selected from a county wide
table and not based on neighborhood sales. This is one reason for property value distortion.
G general as Type 1 through 6
Flat price for all lots of this type from the Depreciation Guide by neighborhood.
S square feet as Type 1 through 6
A rate per square foot as unit of measure is used for commercial land value. This rate is selected
from a table of rates based on "judgement".
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