Split Level / Taxable Living Area - New Resident Question

[loadedlongboard]

This is a follow-up question to a thread that is now closed...here is the link: https://appraisersforum.com/forums/threads/montgomery-county-split-levels-and-GLA.217770/

Hi all, I am new to Maryland / East Coast, and am trying to understand the nuances of homes with basements and how it affects the taxable living area. I've spent some time trying to define several rules that would apply to a majority of the homes listed, but it seems either there is no defined way in which the assessor calculates the GLA or the Building / Style codes used are incorrect.

I'm trying to use the Tax Records' "Building Use" code along with the "Structure Description" / "Model Type" fields to calculate what the Total Square Feet of the property should be, and whether the "living area" already includes the Basement SF:

Searching the Assessor database, I've found hundreds and hundreds of properties with the Building Use code stating "No Basement", yet the Structure Description still lists SF for the basement, as seen for Property B below.



Property B is listed at 2,241 Tax SF, with a Basement of 621 SF. However the Building Use Code is "2 Story No Basement".

QUESTIONS:

1. Since Property B is classified as without a basement, BUT still has basement SF listed in the Structure Sections, could this mean the assessor decided that the basement qualified as above-grade living area...and as such the 621 SF Basement is already included in the 2,241 living area number?
2. What would you say the total SF of the property is, including both above & below grade areas? Would you include the 621 SF Basement even though the Building Use lists "No Basement"?
3. To search for like-properties for comparables, my plan was to filter by "Building Use" and "Model Type" (standard, split-level, split foyer) to try to find the most structurally similar properties:
   • However if Property B does in fact have an additional 621 SF Basement, then it would not be comparable to other 2 Story No Basement Building Use coded properties?

• Am I better off only filtering by "Model Type" (Standard, Split-Level, & Split Foyer) and ignoring the # of stories? How would you treat the "no basement" properties showing SF under the basement section?
• If the tax record shows basement SF, would you override the "Building Use" code?

1. Another Example is: 3018 Chapel View Dr, Beltsville, MD 20705. Shows "No Basement", however clearly there is a basement at this property...

Thank you for any insights you can provide. Much appreciated.

 

[BRCJR]

Call the assessor office and ask for an explanation......

 

[Walter Kirk]

Assessors records frequently have errors it is the appraisers responsibility to determine what features a comparable has. Split levels can be a problem because many of them have a first level which is 50% below grade and has both living area and mechanical areas with concrete floors. I generally consider these areas as finished, daylight basements and not GLA.

 

[Tim The Enchanter]

Basements are a source of many discussions here, and there are a lot of different opinions..
Also guidance from Fannie Mae and other sources.
It's not quite like asking what oil to use or tire to run, though.
Good luck sorting out your issue.

 

[andrew81]

i am an active state certified appraiser and member of my counties board of assessor review.

if this were a question in my county, as a member of the public i would suggest that you ask the township assessor or county assessor to visit your property. during the visit do not compare your property to others, do not discuss the assessment differences of similar properties, keep it relevant to the physical aspects of your property to get the information correctly identified.

as an appraiser i would suggest you hire me to write a certified appraisal report to submit to the county

as a member of the board of review i would suggest you fill out the appropriate forms and submit evidence supporting your case

no matter how you approach it, do not call out the county on unfair or differential assessments. provide fact based evidence as it relates to your property