Parcel Record Field Descriptions, Salt Lake County Assessor

The PARCEL RECORD must be completed for each appraisal.It describes the parcel including the name of the owner, the legal description, property location address, exempt status, property type, and sales information.The following describes each FIELDin the Parcel Record:

OWNER NAME - This is a character field.The owner of record is carried in this field and is updated by Salt Lake County each year after the tax rolls are closed in May.

TOTAL ACRES - This is a numeric field.It contains the total acres for the entire parcel.Acreage of separate property classifications will be maintained in the Land Record.This field is NOT automatically updated when Land Records are changed.

ECONOMIC UNIT ACRES - (#6.2) This is a numeric field.This is the total acres for the economic unit, which would include all Associated Parcel Numbers.Manually entered.

OWNER OCCUPIED - (#1) This is a list field.It indicates if the owner of record, or a business owned or controlled by the owner of record, occupies the property.The classifications are:
Y - Yes N - No P - Partial

SITE NAME - (#20) This is a character field.It is used for the name of the building or the complex.A site name may be more familiar to those locating the property than the street name or number.For example, The Cottonwood Mall is a better descriptor than 4835 South Highland Drive.

BUILDING PERMITS - (#3) This is a list field. It will be filled by the Information Counter Staff after new building permits are screened. The codes identify the type of work to be done on the property as approved by the building permit. The permits will not be included in the code-8 batches but will be retained in a file by the Pre-Appraisal Department. The classifications are:

N8 -New improvement 2008
A8 -Addition 2008
B8 -Basement 2008
CR8 -Commercial Reappraisal 2008
D8 -Demolition 2008
BN8 -Barn 2008
CP8 -Carport 2008
GA8 -Garage 2008
OT8 -Other 2008
SP8 -Swimming Pool 2008
SH8 -Shed 2008
CT8 -Tennis Court 2008
GZ8 -Gazebo 2008
RM8 - Remodel 2008

TAX CLASS ID - (#3) This is a list field.It lists governmental entities that may own property that is exempt or partially exempt.Included in the list is M (Multiple) .This indicates the parcel has multiple ownership exemptions.An explanation should be noted in the "Memo" fields if this classification is used.The classifications are:

100 Federal Government
200 State Utah
210State Road
310 SLC School
320 Granite Schoo
330Jordan Schoo
340 Murray School
400 County
401 Co Fish / Game
450 Co Library
501 SLC Corp
50A SLC Airport
50B SLC Redev
50C SLC Library
502 So Salt Lake
503 Murray Corp
50D Murray Redev
50E Murray Library
504 Midvale
505 Sandy
506 Riverton
507 South Jordan
508 West Jordan
509 Alta
510 Bluffdale
511 Draper
512 West Valley
513 Holladay
514 Herriman
530 North Salt Lake
601 Copperton Impr
602 Emigration Impr
603 Granger / Hntr Impr
604 Kearns Impr
605 Magna Water / Sewer
606 SLC San Dist 1
607 SLC San Dist 2
608 Cottonwood San Dist
609 SLCnty Sewer Dist 1
610 Sandy San Dist
611 Taylor / Ben Impr Dist
612 Little Cotton Impr
613 Crescent Cmtry Dist
614 Cnty Service Area 1
615 Cnty Service Area 2
616 Cnty Service Area 3
617 SLC Mosq Abate Dist
618 SLC Mosq Abate Dist
619 Magna Mosq AbateDist
620 SLC Water Dist
621 SLCnty Water Cons
622 Central Utah Wat Dist
650 SLC Housing Athor
651 SLCnty Housing Auth
660 Utah Transit Authority
680 University of Utah
681 Salt Lake Comm
690 Prv Jordan River Pky
699 Canal / Water Co
700 UU Mt. Olivet
701 Central Valley Water
702 Glenmoor Spc
703 Ut Mun F Coop
704 Jordan Valley W-C-D
705 Valley 911 Coop
706 White City Wt Imp Dist
707 Cottonwood Imp Dist
708 Solitude Imp Dist
800 Westminister College
801 Questar
802 Qwest
803 Kennecott
804 Utah Power and Light
805 Muncip Bldg Davis
806 Dixie State College
807 Cottonwood Heights
808 South Valley Sew Dist
810 Utah Housing Corp
811 SBA
I IHC
M Multiple

PROPERTY TYPE - (#3) This is a list field.This field indicates the current use of the property as a whole.This is the specific useof the parcel. The accuracy of this field is very important as it used to help identify the number of properties of a given use within a specific area.Many queries are performed using this field in quality control procedures.The specific property type is also printed on the valuation notice.

102 Res-Appealed Value
103 Res-Obsolesced Value
104 Modular
105 Fraternity / Sorority
106 Res Mother-Law Apt
110 Apt Conversion
111 Single Family Res.
112 Duplex
113 3‑4 Unit Apt
114 5‑9 Unit Apt
115 10‑19 Unit Apt
116 Condo Unit
117 Improved Rec.
118 Manuf. Home
119 PUD
120 20‑49 Unit Apt
142 Low-Inc-Hous-TC
150 50‑98 Unit Apt
160 Trailer Park
199 99+ Unit Apt
200 Industrial / Other
202 Ind. Conversion
203 Industrial Mixed
500 Commercial / Other
501 Building Salvage
503 Retail Mixed
504 Apt Mixed
505 Conversion Other
506 Office Conversion
507 Retail Conversion
509 Office Mixed
510 Comm Imps in Res Zone
511 Res Impr On Comm
512 Duplex On Comm
513 Auto Service Center
514 Auto Dealership
515 Bank
516 Used Car Lot
517 Bowling Alley
518 Car Wash
520 Comm EV
521 Res EV
523 Convenience Store
524 Nursing Hospital
525 Drug Store
527 Day Care Center
528 Department Store
529 Discount Store
530 Laundromat
535 Fraternal Building
536 Mini Lube
537 Service Garage
538 Storage Garage
539 Lounge
540 Group Care Home
541 Hangar - Exempt
542 Airport Hangar
543 Airport - Exempt
544 Exempt Hangar-Vac
545 Exempt Concessnaire
547 Hospital
548 Hotel - Limited
549 Hotel
550 Ind - Light - Mfg
551 Auto Showroom
552 Ind - RE
553 Health Club
554 Ind Heavy Mfg
555 Ind Light Shell
556 Cold Storage
557 Loft
558 Flex
559 Market
560 Medical Office
561 Mortuary
562 Motel
563 Apt High Rise
564 Bed and Breakfast
566 Office
567 Parking Structure
570 Post Office
571 Reception Center
573 Restaurant
574 Fast Food Restaurant
575 Retail Store
576 Retirement Home
577 School Private
578 Service Station
581 Neighborhood Ctr
582 Community Mall
583 Regional Mall
584 Retail Service
585 Strip Center
590 Office / Warehouse
591 Theater
592 Distribution Whse
593 Mini Warehouse
594 Storage Warehouse
595 Transit Warehouse
596 Discount Warehouse
611 Condo Timeshare
612 Condo MC Timeshar
613 Condo 3‑4 Unit Apt
614 Condo 5‑9 Unit Apt
615 Condo10‑19 Unit Apt
620 Condo20-49 Unit Apt
649 Condo Hotel
650 Condo 50‑98 Unit Apt
660 Condo Office
675 Condo Retail
695 Condo Industrial
699 Condo 99+ Unit Apt
700 Common Area
701 Common Area PUD
711 Condo Comm Master
713 Apt Common Master
749 Hotel Comm Master
760 Office Comm Master
775 Retail Comm Master
795 Ind Common Master
811 Agri- Farm Animals
812 Agri- Prod Grain
816 Agri Livestock Ranch
817 Agriculture Poultry
818 Dairy
830 Forest
850 Mining
888 Res - No Res Exempt
889 Condo-No Res Exempt
901 Vacant Lot - Res
902 Vacant Lot - Ind
903 Vacant Lot - MH
904 Comm-Parkg Lot
905 Vacant Land - Comm
906 Comm Condo Vac Land
907 Res Condo Parkg Stal
908 Res Condo Vac Lot
909 Res Condo Storg Lock
910 Res Condo RV Parkg
911 Vac Residential Lot
912 Vac Assoc-Comm/Ind
913 Vacant Assoc - MH
914 Associated Retail
915 Associated Industrial
916 Associated Office
917 Vacant Assoc - Rec
918 Mobile Home Lot Vac
922 PUD Lot
927 Comm Condo Park Stal
929 Comm Condo Storg Unt
950 Irrigation
951 Public
953 Gov Bldg / Land
954 School
955 Other Exempt
956 Church
957 Related Parcel
958 Com Irrigation
960 Golf Course
961 Cemetery
971 Residential Imp BoE
972 Duplex BoE
976 Condo BoE
977 Recreational BoE
978 Mobile Home BoE
979 PUD BoE
990 Other Improvements
993 Residential-Salvage
994 Mobile Home - RP
995 Mobile Home - PP
996 Condo- Model
997 Residential - Multi
998 SF Res- Model
999 Undevelopable

PROPERTY TYPE CONT.

*Note: Certain situations require special attention in determining the specific property type. In Tabled values the GRM and Cap Rate are determined, in part, based on the specific property type.This is of concern in tabling apartment values. Occasionally an apartment complex might be made up of several parcels with four or six or eight-plex units on each parcel. In these cases the appraiser needs to evaluate if the HandBU is the combined parcels as a complex or as individual properties. Would they most likely sell as one economic unit or would they likely sell as individual parcels? Shared amenities, shared access, sharedutilities, and site configuration may indicate the HandBU is as a complex. An example might be: 6 - 4plex units on individual parcels configured in such a way that access is over one parcel to get to the parking area, a shared playground and picnic area with a gazebo. It is unlikely that they would ever sell individually. The appraiser should code the specific property type 120 on each property card, not 113. This would cause the table to select a cap rate for a property type 120 rather than the GRM for a 113. The correct use type in the group record must also be selected to match the Specific Property Type, such as an income use type or a GRM use type. 4plexs, which are all under the same ownership, but are separate parcels with separate access and utilities should each be done as a 113.

TAX DISTRICT- (#3) This is a character field.This field is used in Salt Lake County to identify the Taxing District in which a parcel is located.The field is populated by Information Services through a special procedure run in a batch program.

Note: The "Percent Exempt" and "Exempt Type" fields below are used when a property is given special treatment for tax purposes. Generally, the tax status does not affect the appraisal of the property.The system allows one parcel to have three (3) different special treatments.These fields will be maintained within the Assessor’s office. Either Greenbelt or an exempt specialist fills these fields.No one else has permission to enter data in these fields.

PERCENT EXEMPT - (#3) This is a numeric field.(0 - 100) It shows the percentage exemption on parcels that are exempt or have been coded "PE", "UI", or "SC" in the Tax Class.The exemption percentage will be listed between 0-100%.

TAX DISTRICT LOCATION - (#20) This is a character field.

EXEMPT TYPE - (#1) This is a list field.It provides an option to indicate if only the land or improvements are exempt.The classifications are:
L - Land I - Improvements T - Total N - None

RESIDENTIAL EXEMPTION - (#1) This is a list field.It indicates if the parcel (both land and buildings) receives the residential exemption.The classifications are:
Y - Yes N - No P - Partial

DETAIL YEAR - (#1) This is a list field.This field is used to show the year that an area within the County is being reappraised by either residential or commercial.It is also used for a new parcel number and for any detailed review.Example: 8 = 2008, 9 = 2009, 10 = 2010, etc.

NEW GROWTH YEAR - (#3) This is a list field.This field is used to indicate the tax year that the new growth took place in the County.It is represented by the last two digits of the year in which the new improvements will be added to the tax rolls.

Examples:07 - 2007 New Growth
08 - 2008 New Growth
09 - 2009 New Growth
10 - 2010 New Growth

NEW GROWTH PERCENT - (#3) This is a numeric field.This is the percent of the total building value that is new growth.This field replaces "Legal Test".Either the "New Growth Percent" field or the "New Growth Amount" field may be filled, but not both.

NEW GROWTH AMOUNT - (#10) This is a numeric field.This field is filled primarily from the detached structure field using the RCNLD or in cases of a residential record the RCNLD times the model coefficient for detached structures.(See statistical section for the coefficient.) Either the "New Growth Percent" field or the "New Growth Amount" field may be filled, but not both.

TAX CLASS - (#2) This is a list field.The categories are provided to describe the property’s taxability status for the Tax Roll.The absence of any tax classes for a parcel indicates the parcel is Non-Exempt.If the classifications PE (Part Exempt) , UI (Undivided Interest) , or SC (State and Cnty Assessed) are chosen, you must complete the Percent Exempt field.(#33 in the Parcel Record) Either Greenbelt or an exempt specialist fills this area.No one else has permission to enter data in this field.The classifications are:

AE - Airport - Exempt
CC - Commercial Common Area
CE - Conservation Easement
CM - Cemetery
EC - Exempt Charitable
EE - Exempt Education
ER - Exempt Religious
GB - Greenbelt
HE - Homeowners Assoc Exempt
IL - In Lieu
IR - Irrigation Company
MC - Master Card
OE - Owner Exempt
PE - Part Exempt
PR - Pro-Rated
PT - Privilege Tax
PY - Privilege Tax on a Yield
SA - State Assessed
SC - State and Cnty Assessed
SE - Special - Exempt
SU - Salt Lake - Utah Cnty
TD - Divided Tax District
UI - Undivided_Interest

UPDATE YEAR - (#4) This is numeric field.This is done when the parcel is globalized and not an exception.Manually or globally entered.

REINSPECTION- (#2) This is a list field.This field will be used to indicate if the property should be visited in the following year.It is usually used for properties "under construction" or with"excess vacancy", but may be used for general purposes. The code consists of one (1) Alpha followed by one (1) Numeric character.The Alpha indicates when to re-inspect, and the Numeric indicates the year it is to be re-inspected.(See Appendix W) The classifications are:

D6 - Land 2006 - This is used for Land reinspections.
D7 - Land 2007
D8 - Land 2008
D9 - Land 2009
G0 - Greenbelt 2010 - This is a Greenbelt code.
G1 - Greenbelt 2011
G2 - Greenbelt 2012
G7 - Greenbelt 2007
G8 - Greenbelt 2008
G9 - Greenbelt 2009
X5 -Exempt 2005 - This is used for eXempt property.
X6 -Exempt 2006
X7 -Exempt 2007
X8 -Exempt 2008
X9 -Exempt 2009
X0 -Exempt 2010
X1 -Exempt 2011
X2 -Exempt 2012
N8 - Next Year 2008 - Batch these at the beginning of the Next tax year.(June)
A8 - Appraiser 2008 - Return to Appraiser near the lien date of the year indicated. (December)
L8 - Lien Date 2008 - Batch these later next tax year near the Lien date.(December)

TOTAL ASSOCIATED PARCELS - (#3) This is a numeric field.This is the Total Number of Associated Parcels, including the subject parcel.

SALES TAB
MLS NUMBER - (#8) This is a numeric field.This field identifies the MLS sale number used by MLS to index each sale.

COMMERCIAL UNITS TAB
NUMBER OF STUDIOS-(#4) This is a numeric field.This field indicates the number of studio apartments on this parcel.

NUMBER OF 1 BEDROOMS -(#4) This is a numeric field.This field indicates the number of 1 bedroom apartments on this parcel.

NUMBER OF 2 BEDROOMS - (#4) This is a numeric field.This field indicates the number of 2 bedroom apartments on this parcel.

NUMBER OF 3 BEDROOMS - (#4) This is a numeric field.This field indicates the number of 3 bedroom apartments on this parcel.

NUMBER OF >3 BEDROOMS - (#4) This is a numeric field.This field indicates the number of 4 or more bedroom apartments on this parcel.

TOTAL RENTABLE AREA - (#7) This is a numeric field.This field indicates the total rentable area of all buildings on this parcel.

TOTAL NUMBER UNITS - (#4) This is a numeric field.This field indicates the total number of units on this parcel.It may be apartments, mini-whse. units, hotel units, etc.

TOTAL UNITS PROJECT - (#4) This is a numeric field.This field indicates the total number of units in the project which may include more than one parcel.