AVITAR
UNDERSTANDING
YOUR PROPERTY
RECORD CARD
&
AVITAR CAMA
SYSTEM
APPRAISAL CARD - FRONT SIDE
As you can see, the appraisal card is broken into sections.
1) MAP/LOT/SUB - Numbers represent the parcel identification numbers (PID) used by
the town. The map number represents the ID of the map sheet on which the parcel is
displayed. The lot number and sub lot are the unique ID for the parcel on that map sheet.
2) CARD # OF # - Typically 1 of 1 means the parcel has only one assessment record card
for its entire assessment information. In a multi-card situation, where more than one
assessment record card is needed to show the assessment information of a parcel with
several primary buildings, the first number is the sequential card number and the second
number is the total number of cards for that parcel.
3) PRINTED - The date the card was printed, reflecting the assessment information and
value on file at that time.
4) OWNER INFORMATION - Located in upper left hand corner just below map-lot-
sublot numbers and contains the owner name and address information of record at the
time of print.
5) SALE HISTORY - This section is located to the right of owner information box and
displays the five most current sales recorded as known for this parcel, showing book,
page, date, type of sale (Qualified/Unqualified & Vacant/Improved) and seller’s name.
6) LISTING HISTORY - This section usually contains the date that the property was
visited, plus the two initials of the person who visited the property. The third character is
the reason why they were there, and the fourth is the “action” taken. This may vary as it
is user definable, but will always have a date followed by a four space code and then
space for a brief note.
7) NOTES - An area for the appraiser to enter abbreviated notes about the property, as well
as reasons for any adjustments made elsewhere on the assessment record card.
8) PICTURE - Intended to represent some aspect of this tract of land such as view,
waterfront or site or outbuildings.
9) EXTRA FEATURES VALUATION - This area contains the valuation of fireplaces,
pools, sheds, detached garages, etc., and displays a description (as well as dimensions
when appropriate), the unit rate, condition and final value. The grand total is rounded to
nearest $100. Also included, is a brief notes section for each extra feature item listed.
10) VALUE SUMMARY (BASE YEAR) - Is located about half way down the right side of
the card and displays the prior year and current assessed value summarized as buildings,
features and land and then the card total value. In the case of a multi-card parcel, in the
current year column an additional value will be displayed for the total parcel value just
below the card total value, whereas the prior year values will only show the total assessed
value of the entire parcel. The base year is the year of the last valuation update and the
year from which the age depreciation of the building is computed.
11) LAND VALUATION - This area provides all the information necessary for land
valuation.
Zone - Displays the land pricing table description, which is usually the same as the zones
in town.
Minimum Acreage - The minimum lot size as defined by zoning requirements of the
town. Occasionally, zones are defined that do not relate to the town zoning.
Minimum Frontage - Same as above, but represents the minimum required road frontage
needed for development.
Site - A brief description of the site such as undeveloped, fair, average, good, very good
or excellent referring to the condition of the site development and landscaping.
Road - A brief description of the road such as paved or gravel.
Driveway - A brief description of the driveway such as none, gravel, paved, stone, etc.
Land Type - Refers to specific codes used to classify land use.
Units - Size of land being assessed on each line.
AC = Acres
FF = Front Feet (Road Frontage)
WF = Waterfront Feet
VU = View
SF = Square Feet
Base Rate - Dollar value per unit, except on line one where it is the basic value of the
building site, if one exists, for the lot size shown under units.
NC - Neighborhood Code. All towns have distinct neighborhoods, some more than
others, which influence value based on features of the neighborhood and market
desirability. Neighborhoods are represented alphabetically with “E” being average; A,
B, C & D being levels below average; and F, G, H, I, etc. being levels above average
value and desirability.
ADJ - The factor by which the neighborhood influences the value. In the case of excess
acreage, it is a quantity or size adjustment factor
Site - Land line one only and displays the adjustment factor, if any, associated with the
description.
Dway - Land line one only and displays the adjustment factor, if any, associated with the
description.
Road - A brief description of the road such as paved or gravel.
Topography - Each land line can have a topography description and adjustment
associated and displayed with it.
Cond - Condition - area to enter other land adjustments, such as: wet, shape,
undeveloped, etc.
Ad Valorem - Market value.
SPI - Soil Potential Index is used to regulate the per acre rate of the current use land
based on the range of value provided by the state. An entry of 100 means the maximum
value and 0 means the minimum. The SPI is provided by the landowner for farm land.
R - This is used for the current use recreation discount. If the recreation discount is
granted, a “Y” will appear in this column.
Tax Value - Is the taxable value of all land being appraised, including the land assessed
under current use.
Notes - Brief information about each land line or the “COND” adjustment.
APPRAISAL CARD - BACK SIDE
1) PERMITS - Area to keep track of issued building permits, manually or automatically
from the Avitar Building Permit module, if your town building inspector is using that
module.
2) OWNER INFORMATION - Repeats the owner information from the front for ease of
use.
3) BUILDING DESCRIPTION - The title bar displays the story height, building style and
year built.
Roof - Style & Material Cover Bedrooms - # of Bedrooms
Ext - Exterior Wall Cover Bath - # of Baths
Int - Interior Wall Material Fixtures - Total # of Bath Fixtures
Floor - Floor Cover Material A/C - Central Air
Heat - Type & Fuel Base Rate - Bldg Sq Ft Cost
Quality - Building Quality Description Bldg Rate - Overall bldg factor, based on
prior bldg description
Com Wall - Commercial Wall Structure Com Wall Fctr - Commercial Wall Adj
Size Adj - Size Adj Factor Adjusted Base Rate - Final Adjusted Bld
Sq Ft Cost
4) BUILDING SKETCH - It is the area in which the CAMA generated sketch can be
found. Labeling of all sections is located within each area. The acronyms in the sketch,
which consists of three letters are shown to the right of the sketch in the Building Sub
Area Details section in a more readable, but still in an abbreviated format.
5) TAXABLE DISTRICTS - This area lists any town districts and the percentage of the
property in each district.
6) BUILDING SUB AREA DETAILS - This shows the Sub Area ID and description, the
actual area for each sub area, the cost factor associated with it as a percentage of the
Building Square Foot Cost and the effective area, which is the actual area time the cost
factor.
Example: A first floor finished (FFF) might be worth $86/sq ft, but an attached deck
would not be. By using the 10% cost factor, the square foot cost of the
deck would be $8.60. So, if you have a 100 square foot deck at $8.60/sf, it
would be valued at $860. Put another way, 100 sf times cost adjustment
factor of 10% = 10 sf. 10 sf * $86 base rate = $860. As you can see,
using the adjustment this way is the same, but it enables the computation
of the total effective area for use in the overall size adjustment
computation and for comparing the effective area of comparable
structures.
7) Building Market Cost New/Depreciation - Is calculated at by multiplying the total
effective area by the Building Adjusted Base Rate, displayed just above and to the right
of the sketch. This represents the undepreciated value of the structure, or rather the cost
to replace the structure with a similar structure at the time the assessment was made,
based on the local market data.
• Normal - Deprecation based on the age and condition of the building.
• Physical - Is added depreciation to account for the loss in value due to wear and
tear and the forces of nature.
• Functional - Added depreciation is the loss in value due to inability of the
structure to perform adequately the function for which it is used, based on
problems with design, layout and/or use of the buildings.
• Economic - Added depreciation based on factors influencing value that are
external to the property and generally not controlled by the owner.
• Temporary - Generally used for a building in a transitional phase such as
renovation, remodeling or new construction, not completed as of April
1st. It is expected to change yearly as construction is completed.
This approach ensures consistent age depreciation, but also allows the supervisor to make
individual added depreciation on final field review, as deemed needed for each property.
• Total Dpr - Total all depreciation.
• Assessment is the actual assessed value of the building and is calculated at by
multiplying the Building Market Cost New value by (100% - Total
Depreciation %).
Building Market Cost New =$227,000
Total Depreciation = 21% * .79 (100% - 21%=79% or .79)
$179,330
Rounded to $179,300 = Building Assessment
8) PICTURE - A color or black and white digital picture, if one is attached, usually a
picture of the sketched building.
GENERAL
COMMONLY USED ABBREVIATIONS
A/C
Air Conditioning
M/L
Measured & Listed
AC
Acres
MPU
Most Probable Use
ACC
Access
NBD/
Non
-
Buildable
AMNTY
Amenity
NC
No Change
ATT
Attached
NICU
Not in Current Use
AVG
Average
NOH
No One Home
BC
Blind Curve
NV
No Value
BCH
Beach
OKB
Outdated Kitchen/Bath
BKL
Backland
PB
Post & Beam
BR
Bedroom
PDS
Pull Down Stairs/Attic Stairs
BTH
Bath
PLE
Power Line Easement
CB
Cinder Blo
ck
PR
Poor
CE
Conservation Easement
PRS
Pier Foundation
CLR
Clear
PU
Pickup
COF
Comm Office Area
RBL
Road Bisects Lot
COND
Condition
RD
Road
CTD
Cost to Develop
REF
Refused
CTR
Close to Road
RF
River Frontage
CU
Current Use
ROW
Right of Way (R/W) a
lso
DNPU
Did Not Pick UP
SHDR
Shared Driveway
DNV
Did Not View
SUBD
Subdivision
DNVI
Did Not View Interior
TOPO
Topography
DTW
Distance to Waterfront
TR
Traffic
DV
Data Verification
UC
Under Construction
DW
Driveway
UNB
Unbuildable
ENT
Entrance
UND
Undeveloped
ESMNT
Easement
UNF
Unfinished
EST
Estimate
VBO
Verified by Owner
EX
Excellent
VGD
Very Good
EXT
Exterior
VPR
Very Poor
FF
Front Feet on Road
VU
View
FIN
Finished
WA
Water Access
FLR
Floor
WF
Water Frontage
FND
Foundation
WH
Wall Height
FP
Flood Plain
WOB
Walkout Basement
FR
Fair
XFOB
Extra Features
GAR
Garage
XSWF
Excess Water Frontage
GD
Good
YB
Year Built
HO
Homeowner
INCL
Included
INFO
Information
INT
Interior
LDK
Loading Area
LLA
Lot Line Adjustment
LWF
Limited
Water Frontage
LOC
Location
LUCT
Land Use Change Tax
ME
Measured & Estimated
MH
Manufactured Home
MHD
Manufactured Home
-
Double Wide
MHS
Manufactured Home
-
Single Wide
MKB
Modern Kitchen/Bath
THE AVITAR CAMA SYSTEM
THE POINT SYSTEM—An Industry Standard
The point system for mass appraising is an industry standard developed many years ago and
represents the best cost valuation system modified by the local market available and used (in
some form or another) by most, if not all, Computer Assisted Mass Appraisal (CAMA) appraisal
systems available on the market.
Avitar’s CAMA system uses the point system. However, ever since 1986 we have made many
very important refinements to increase accuracy, equity, reliability and consistency. We have
also provided a menu driven system for ease of use.
Very simply, the system works by dividing up the building into components which consistently
represent a certain predictable percent of the total value. These construction components are
then assigned point values which represent its contribution to the total value and accounts for the
cost and market appeal of the item.
POINTS
Points are based on the associated cost to the total building in relation to other options for similar
features. The exterior wall factors also include the structural frame. These point values are
based on the percentage that the actual cost historically represents to the total cost and provides a
consistent, predictable and equitable approach to mass appraisal building values.
Sample Average House
Features Associated Point Value
Gable or Hip Roof with Asphalt Shingle 6
Wood Frame Pine Clapboards 34
Drywall Interior 27
Floor Cover - Carpet/Hardwood w/Pine/Softwood 10
Heat Oil - Forced Air/Hot Water 6
3 Bedrooms/1.5 Bathrooms 13
Central Air 4
100
Buildings are then further adjusted for size based on the median size of the sales sample, as sales
are used to fine tune the square foot dollar cost, story height adjustments and building grading.
After the lister has determined which items make up the construction of the building in question,
the various points are totaled to determine the overall point value of the building.
Use of this system enables Avitar’s CAMA system to be consistent, accurate and equitable
throughout the community, regardless of construction types and designs. This point total is then
further adjusted for story height, quality and size, thereby making each assessment unique to the
specific property. The following pages will more clearly demonstrate how this works.
Sample Calculation
Note: The examples provided may not necessarily use the point table developed for your town.
Example Listing Data
EXTERIOR WALLS
Prefab Wood Panels = 32 points
Brick on Veneer = 37 points
When two types exist, the average rounded integer is used = 35
ROOF STRUCTURE & COVER
Gable or Hip = 3 points
Asphalt or Comp. = 3 points
Point values are added together = 6
INTERIOR WALLS
Drywall = 27 points
Plaster = 27 points
When two interior types exist, the average rounded integer is used = 27
HEATING FUEL & TYPE
Oil Fuel = 1 point
Hot Water = 6 points
Heating points are calculated by multiplying fuel by type 1 * 6 = 6
FLOOR COVER
Carpet = 10 points
Hard Tile = 12 points
When two types exist, the average rounded integer is used = 11
TOTAL INDEX POINTS (THIS PAGE) = 85
BED & BATH LIST DATA
# Bedroom = 3 # Bathrooms = 1.5
The bedroom to bathroom functional quality is measured by utilizing the matrix below.
The points are found at the intersection of the appropriate column and row values.
#Bedrooms-> 0 - 1 2 3 4 5+
#Baths
0.0 0 1 2 3 4
0.5 10 9 8 7 6
1.0 14 13 10 9 7
1.5 15 14 12 10 7
2.0 15 15 13 10 8
2.5 15 15 15 12 11
3.0 16 16 15 14 12
3.5 16 15 15 15 14
4.0 16 16 16 15 14
UP 17 16 16 16 15
Indicated bedroom/bathroom ratio point value = 12
TOTAL INDEX POINTS (THUS FAR) = 97
TOTAL BUILDING INDEX
Quality adjustment factors and descriptions are listed below. Usage of these factors enables the
appraiser to make adjustments up or down for each building to account for differences of
construction quality and the overall marketability of the building.
The quality factor from the table below, multiplied by the total structural point index equals the
QUALITY ADJUSTMENT FACTOR, which is expressed as a percentage value. For example,
assume a quality of Average +10.
DESCRIPTION % ADJUSTMENT
Minimum 70%
Below Average 80%
Average 100% IT IS IMPORTANT TO
Average + 10 110% NOTE that the quality index
Average + 20 120% is a percent value and the
Average + 30 130% decimal point is necessary in
Excellent 140% calculations.
Excellent + 10 150%
Excellent + 20 160%
Excellent + 40 180%
Excellent + 60 200%
QUALITY ADJUSTMENT FACTOR: 110% * 97 = 106.7%
This table represents the
value of the plumbing in
the building and its ability
to effectively service the
residence based on the
number of bedrooms. 4
bedrooms & 4 baths is
better than 4 bedrooms &
2 baths.
EFFECTIVE AREA CALCULATIONS
The calculation of effective area is applied in order to adjust for the differences in square foot
construction costs in the various subareas of the building as compared to the principal living
area. The SUB-AREA ID table shows the effective area which is the actual area adjusted by the
cost factors for each subarea.
EXAMPLE: BUILDING AREA CALCULATIONS
SUB AREA ACTUAL COST FACTOR EFFECTIVE
IDS AREAS ADJUSTMENT AREA
FFF (First Floor Finished) = 864 1.00 864
UFF (Upper Floor Finished) = 864 1.00 864
GAR (Attached Garage) = 600 .45 270
EPF (Enclosed Porch Finished) = 192 .70 134
DEK (Deck or Entrance) = 192 .10 19
BMU (Basement Unfinished) = 864 .15 130
TOTAL AREAS GROSS = 3,576 EFFECTIVE = 2,281
The cost factor adjusts the square foot cost of construction for living area to other areas of the
structure.
EXAMPLE:
If the base rate is $85 for a residential house, the cost of a deck is not $85/square foot, it
is more accurately expressed as only 10% or $8.50/square foot. As such, this 192 square
foot deck can be valued as follows: 192 square feet * 10% = 19.2% * $85 base rate =
$1,632 or $85 * 10% = $8.50 * 192 square feet = $1,632.
SIZE ADJUSTMENT FACTORS
In order to accurately reflect “economies of scale”, it is necessary to adjust the base rate up or
down to reflect deviations from the median building size of the community for which it was
originally computed. If the median size of all buildings in the town is 2,000 square feet, then the
size adjustment table adjusts the cost for all structures larger or smaller, downward or upward
respectively to account for the economy of scale.
The size adjustment (SA) for this property is .9776
STORY HEIGHT ADJUSTMENTS
Further refinement of the base rate is required to acknowledge the impact of multi-story
construction on the total construction costs. This is accomplished through the use of the story
height adjustment factor for which a sample table exists below. It is cost adjusted to account for
the fact that up until 3 stories or more, it is generally less expensive during original construction
to add square feet up in stories then out in the footprint. Sample Story Height Factors (SHF), for
this example are:
STORY HEIGHT SAMPLE STORY HEIGHT FACTOR
1.00 1.00
1.50 .98
1.75 .96
2.00 .94
2.50 .93
3.00 .92
3.00+ .90
The overall base rate to use for this example is $85.00. This rate is established through the
analysis of all residential sales in the community. Adjustments are made by use of all the factors
previously discussed.
If the building is commercial, there may be a commercial wall factor. Commercial Wall
Adjustment Factors exists for wood, steel, cement, etc. That can further be adjusted by a wall
height adjustment factor for commercial wall heights greater than 12 feet.
Building Rate
Building Rate = Story Height Factor * Building Index * Size Adjustment Factor
.94 * 1.067 * .9776 = .9805
Base Rate * Building Rate * Commercial Wall Factor = Adjusted Base Rate
$85 * .9805 * 1.00 = $83.34
FINAL BUILDING VALUE COMPUTATIONS
Effective Area * Adjusted Base Rate = Replacement Cost New (RCN)
2,281 * $83.34 = $190,099
REPLACEMENT COST NEW ROUNDED TO NEAREST $100 = $190,100
STANDARD AGE ONLY DEPRECIATION CHART
BUILDING AGE CONDITION CLASSIFICATIONS
AGE
V. POOR POOR FAIR AVERAGE GOOD V. GOOD EXCELLENT
1 5 4 3 1 1 1 1
5 11 9 7 5 4 3 2
10 16 13 9 8 6 5 3
15 19 15 12 10 8 6 4
20 22 18 13 11 9 7 4
30 27 22 16 14 11 8 5
40 32 25 19 16 13 9 6
50 35 28 21 18 14 11 7
60 39 31 23 19 15 12 8
70 42 33 25 21 17 13 8
80 45 36 27 22 18 13 9
90 47 38 28 24 19 14 9
100 50 40 30 25 20 15 10
125 56 45 34 28 22 17 11
150 61 49 37 31 24 18 12
175 66 53 40 33 26 20 13
200 71 57 42 35 28 21 14
225 75 60 45 38 30 23 15
250 79 63 47 40 32 24 16
275 83 66 50 41 33 25 17
300 87 69 52 43 35 26 17
The supervisor then can add for added physical, functional or economic reasons or conditions
over and above normal age as noted above.
This standard age depreciation can be further adjusted based on the depreciated rate of various
buildings. A residential building is typically 1%, while manufactured housing might be 3%. As
such, a good 10 year old house would have 6% depreciation, while similar manufactured homes
would have 18%.
DEPRECIATION TYPES & USE
NORMAL AGE DEPRECIATION is based on the age of the structure and the condition for
that age to determine the lost economic life, to determine consistent estimated depreciation for
residence and varies for manufactured homes, commercial and industrial buildings.
EXAMPLE - 200 Year Old House
Condition Normal Age Depreciation is
Very Poor 71%
Poor 57% (See chart on
Fair 42% prior page)
Average 35%
Good 28%
Excellent 14%
EXAMPLE - For the 200 year old home in good condition
Building Value = 129,900
Depreciation = * 28%
Depreciation Value = -36,372
_______
Depreciated Bldg. Value = 93,528
- OR -
Building Value = 129,900
% Condition Good = * 72%
Depreciated Bldg. Value = 93,528
All final values are rounded to the nearest 100 dollars for land and buildings alike.
Therefore, the indicated building value = $93,500
It can be further depreciated for physical, functional or economic conditions or temporary for
under construction conditions.
LAND VALUE COMPUTATIONS
Land can be valued using a per square foot method, per acre method, per front foot method, or a
combination of all three methods. Generally, we use acres as our unit of measure for the lot,
dollar per acre pricing for the rear acreage and dollar per front foot to take into account
additional lot value by way of potential subdivision. Water frontage and/or view contributory
value is listed separately. Land charts are created for ease of use.
A SAMPLE LAND CHART
# Acres
Value
2
31,000
1.45
27,500
1
23,000
0.79
16,000
0.45
13,000
0.21
9,000
0.01
500
Excess acreage at $1,500 per acre
Base View Value = $50,000
Base Waterfront = $100,000
A table, as shown above, exists for each zone in town, showing base values for separate
indicated lot sizes in town.
This value would then be further adjusted by the neighborhood factor. The NC was established
during the revaluation/update program when each road, on every map that existed at that time,
had a NC assigned to it based on road, land quality, topography and market desirability.
For this example, we will assume a NC of “G” which has a value of 1.20, meaning this
neighborhood is 20% more desirable or valuable than the average.
$13,000 * 1.20 = $15,600
The land may further be adjusted by the appraiser for unique situations for the quality and
development of the site, driveway and topography with individual condition adjustments noted
on the card and multiplying straight across. In addition, the assessor can include an overall
additional condition for abnormal conditions such as shape, in addition to the site, driveway and
topography by placing a factor from 1 to 999 in the condition field on the appraisal card. The
appraiser can then positively or negatively adjust the land value.
$15,600 * 1.10 Site * 1.00 Driveway * 1.00 Topography * .90 Condition (Wet)
= $15,444 or $15,400 (rounded)
If there were any excess land over the zone minimum, this land would be priced at the excess
acreage price. There would be no NC adjustment, for the NC indicates the street frontage and
excess land is the same throughout the town. It would be depreciated for size from the excess
acreage chart created for this town, which simply decreases the per acre rate based on quantity.
This excess land may be further adjusted based on the appraiser’s knowledge of the area for
topography, ledge, wetlands, etc.
Excess road frontage, in amounts equal to the zone minimum, would be valued only if there is
enough excess land to support subdivisions based on the zoning requirements. Excess frontage
would not normally be assessed unless subdivision potential exists, however it could be if the
market sales data showed a value exists even if subdivision potential did not.
The frontage would be valued by multiplying only the excess frontage above the minimum
requirement, in increments of the zone minimum by the front foot rate and then adjusted by the
NC and further for usability, topography, wetland, etc.
Example:
Zone = Two Acres, 100 Front Feet
1. Parcel with three acres and 400 front feet would not have any excess frontage
assessed because only one excess acre exists and the zone requires two. So,
this parcel has no subdivision potential.
2. Parcel with four acres and 400 front feet would be assessed for 100 excess front
feet because there are two excess acres to support the zoning requirement, and
therefore a potential for subdivision exist.
If the sales data were to show a value for excess road frontage, even if no subdivision potential
existed, it could be valued based on every front foot beyond the zone minimum.
Finally, you would add the building value to the extra features value to the land value to get the
total assessment.
