Description: While the majority of this layer serves as a cadastral map, note that ownership boundaries internal to a tax parcel (acreage) or recorded lot are not captured. Tax account information for the property shapes is maintained through a relationship class using the PROP_ID field. Further information for tax account records and definitions are available within the metadata for the LDF, located at the GIS Data Inventory section of the Mapping Tools page at pgplanning.org.To work around the difficulty of using many-to-many relationships in ArcGIS Online, a Property_Flattened_Py feature class was created. The Property_Py shapes copied and joined to each associated account, creating a single feature for every account, which makes identifying account information for shapes easier; however, any geometric or mathematical operation should be done with extreme caution because of the potential of having many property features stacked together. For example, there is a condomium has 552 accounts associated with it, meaning there are 552 features stacked and the acreage of the condo proeprty would be 12,732 acres instead of 23 acres.Assessment tax exemption data was used to prepare a layer, using the Property_Flattened_Py layer available through Data Loader in ArcMap, as Tax Exempt Property within the Property folder, to display the eight categories of tax exemption, as defined by the State Assessor’s office. Values used are found within the LDF table field EXEMPT_CLASS. For further information on the individual exemptions, what each code represents, and what each category of exemptions contain, please refer to the list of codes available on the GIS SharePoint site; the list of EXEMPT_CLASS codes begins on page 3: Assessment Codes Please refer to this list before making any assumptions, since the information is not always clear or intuitive. For example:• What are the differences between the Individual, Private, and Non-profit/Charitable categories? • Which category would a religious institution fall under? • Is M-NCPPC captured as a State or County exemption? The Tax Exempt Property should be used for simple mapping and analysis projects such as “Where are all the State and/or County exempt properties within the county?” These layers should not be used for “Where are all the exempt M-NCPPC properties in the county?” since the M-NCPPC exempt code isn’t the only type of County exemption and there may be multiple accounts, both private/taxed and tax exempt, associated with a property, so for example, a commercial condominium complex, which is one large polygon in the Property_Py layer, could contain dozens (or more) of Tax accounts within the LDF table and any account within that condominium complex could be a State office, church owned, M-NCPPC owned (like Lakeside), a non-profit organization, etc. Therefore, that Condominium complex would be shown in any of the assessment category layers associated with any exemption type found with any account tied to that property shape. To see the individual EXEMPT_CLASS values for each account, extract the information from the Property_Poly layer with its one-to-many relationship to the LDF table. This will provide the true one-to-many values for any analysis dealing with the fields in the LDF table. For a quick check, do an identify on the actual Property_Poly layer being represented by these seven layers, then look at the individual EXEMPT_CLASS codes from the assessment data.The mapped property GIS data maintained by the Planning Department does not map assessed areas, instead showing property boundaries as established by plats of subdivision or SDAT’s acreage parcels. There may be a one-to-one, one-to-many, or many-to-many relationship between tax accounts found in the Planning Department’s copy of SDAT’s Assessment data, called the Land Data File (LDF), and property shapes, where each account assigned is assessing the whole, or a part, of each property.The assessed area for a tax account may be for all or part of a subdivided lot or parcel, or non-subdivided parcel, and/or include additional whole and/or portions of neighboring lot(s) and/or parcel(s). The account’s property description field may contain information for the whole or portion of lot(s) assessed by that account. For example, “Lots 1, 2, and southern 2 ft of lot 3” or “Northern 18 ft of Lot 3”.To calculate land or improvement values, use information from all tax account(s) assessing a given lot or parcel, so long as those accounts fully and only assess a single lot or parcel. Historically, developers could create narrow lots to allow buyers to choose how many to purchase, including partial lots. A lot owner may buy or sell a portion of their lot from or to another party, often an adjacent owner, and the tax account’s assessment for land values, property description, and total land area would adjust accordingly; however, the lot shapes themselves would not change and “Lot 1” or “Parcel 134” would remain as established, regardless of how many accounts assess portions of the property. Acreage parcels may be assessed in two or more parts, such as from a family conveyance deed, where for example, a farmer may gift a part of their land to a child to live on, or there are different assessment rates across the parcel, which may be due to a curtilage (an area immediately surrounding a home, used for residential purposes rather than agriculture), forest conservation areas, different zoning, certain kinds of easements, etc.The GIS property data maintained by the Planning Department was not always consistent in relating tax accounts to property shapes. While lots or parcels partially assessed by two or more tax accounts should include all relevant tax accounts, there are instances where only one account was assigned to a property shape when the GIS property layer was digitized in 1998. In ensuing years, additional tax accounts were added, as appropriate, but all relevant tax accounts may not be associated. GIS Property shapes are not survey accurate and may not be correctly located, properly sized, or accurately captured. This results in cases where one tax account that fully assesses only one record lot, the mapped shape area may not match the assessed area as shown in the tax account; therefore, choose either the assessed area values or the shapes’ area values for calculations opposed to mixing assessed and mapped area values.Tax account information in the LDF is received from SDAT as-is and may contain errors from the state.The LDF contains accounts, both active and deleted by SDAT, so when working with account information, be sure to use active tax accounts, where the CONFLICT_DESCR field value does not equal “Account Deleted” or the CONFLICTS field does not equal “D”. Where single or multiple tax accounts are associated with a single property, assume the land and improvement values apply only to the land/improvements for the area assessed by that tax account, so totaling the assessed acreage or the improvement values for all related accounts to reach a total value for that parcel is appropriate. Any individual tax account may assess part or the whole of more than one lot or parcel where, for example, the description will state ‘Lots 1.2.3’, the assessed values will be for the combined area and improvements for all three lots. A lot or parcel with two or more tax accounts may also assess part of another lot or parcel, so comparing one property to another would require determining what portion of which account(s) assesses a given lot or parcel.
Service Item Id: 840ca5b75a704e2eb38ea2d34f50d0e2
Copyright Text: GIS Open Data Portal Prince George's County Maryland https://gisdata.pgplanning.org/opendata/