Montgomery County Tax Assessment Data Dictionary
A permanent identifier for the real or personal property account.
The identifier for one of the County's 13 Election Districts.
An identification number assigned to each Subdivision within each District.
The lot number from the recorded plat.
The block number from the recorded plat.
General zone code.
Plural zone code, an indicator that the property has more than one general zone code.
Specific zone code.
Multiple zone indicator, indicating multiple zoning for the single property
Land use code. A standard land use code used to identify the actual use of the property.
A code indicating more than one land use code is applicable to this property. The primary land use code is in LAND_USE_CODE.
WSSC grid name.
Parcel number from the recorded plat.
Legal description of the property. May include subdivision name, tract name, lot/block, and other descriptive data.
Premise address - number.
Premise address - street direction suffix.
Premise address - street direction.
Premise address - street name.
Premise address - street type.
Premise address - city.
Premise address - zip code.
Mailing Address - field 1. The property owner's requested mailing addresses may recorded in 1, 2 or 3 lines. In some cases the real property owner's name is carried over into the first address line. In the personal property accounts, owner name is always carried in the first mailing address field.
Mailing Address - field 2.
Mailing Address - field 3.
Mailing Address - city.
Mailing Address - state.
Mailing Address - zip code.
Municipality code, used to identify the individual municipalities.
A code indicating if and why the account is void.
Owner/Occupancy code. A code used to identify owner occupied properties.
The tax levy year to which the tax bill applies.
Triennial group, identifies which one of the three triennial reassessment groups the real property account is in.
Property class code. A code identifying special classes of property.
A code that refers to the area of the county where the property is located. The tax class equates to the Tax Rate Table for tax purposes.
Market value assessment - land. The full cash value of the land, although a lesser proposed FCV is used for tax purposes.
Market value assessment - improvement. The actual proposed full cash value of the improvements on property eligible for deferred assessment (country clubs and satellite cities). The amount stays the same as long as the proposed FCV-improvement in the assessment segment doesn't change. The FCV amount in the assessment segment is the reduced assessment on which taxes will be calculated.
Current land full cash value.
Current improvement (structure) full cash value. When the assessment value changes, the previously proposed FCV becomes the new current.
Proposed land full cash value for the levy year. The proposed (most recent reassessment) full cash value for the land only.
Proposed improvement full cash value for the levy year. The proposed (most recent reassessment) full cash value for the improvements (structures) on the property.
Phase in total full cash value. The total full cash value (land + impr.) being "phased in" for the current year. This is the total Current FCV plus 1/3 of the difference between the current and proposed FCV for each year of the 3 year cycle.
The real property assessment used for tax purposes. It is calculated each year by multiplying the Phase-In-FCV by the State Growth Factor.
Preferential land - current. Applies to Farmland primarily, indicates the CUR previous year's land value that was assessed at 50% rather than using the growth factor.
Preferential land - proposed. Applies to Farmland primarily, indicates
The proposed land value that was assessed at 50% rather than using the growth factor.
The fields give the approximate area of the parcel of land, and is available for master records but may not be present.
Acres/feet code. If ACFTCODE = A, the land is measured by acres, otherwise if ACFTCODE = F, the land parcel is measured by feet.
The number of single family units in apartments. The blank value for residential properties indicates 1 dwelling unit.
Gross floor area, the amount of floor area for commercial/industrial buildings.
The number of stories in commercial buildings.
State structure code, contains a series of codes which identify basic characteristics of the primary structure.
State exemption code.
State exemption class.
State exemption assessment amount. An assessment amount which is exempted from taxes. Used to reduce the assessed value for tax computation. Also, total of all exempt assessment associated with Exemption code 5 or 9 for the levy year.
County exemption code, class and assessment amount.
EXEMPT_CODE_PRKG, EXEMPT_CLASS_PRKG, EXEMPT_ASMT_PRKG
Parking exemption code, class and assessment amount.
Reassessment (15%) limitation. The amount of state exempt assessment amount as a result of reassessment exceeding 15% over previous year.
The portion of proposed FCV that is attributable to the home site tax exemption.
Property transfer date.
Transfer consideration (sale price) amount for the transfer of real property
Transfer consideration code, used to flag consideration amounts which result from other than a normal sale of the property.
Transfer form number.
Number of properties included in a single transfer of sale.
The identification of the legal book the deed is recorded in at the County Court House.
The page number in the legal book the deed is recorded in at the County Court House.
MORT_ACCT Mortgage company's own identification number for this account.
Mortgage company code. A code used to identify the mortgage company holding the mortgage on the property.
Front foot benefit charge balance. Balance outstanding on the WSSC front foot benefit charge. This may be principal or combined principal and interest, depending on a WSSC decision.
FFBC annual payment. An annual service charge (1/20 of principal) levied by WSSC on properties abutting water/sewer lines. This may be combined principal and interest amount if WSSC can not provide separate.
A service charge for properties abutting water/sewer lines in municipalities.
Connection fee balance. Balance outstanding for WSSC connection fee. Depending upon WSSC's decision, this may be principal or principal and interest.
An annual service charge levied by WSSC for water and sewer connection. This may be a combined principal and interest amount if WSSC can not provide separate amounts.
Municipal service charge amount. A service charge other than abutting water/sewer lines for the properties inside municipalities.
Municipal service charge type, indicating the service type provided by municipalities.
A code indicating the refuse collection service area.
The number of units being provided refuse collection services for a single property account.
The number of months that the refuse services is provided to the property in a year.
The number of units being provided recycle services for a single property account.
The number of months that the recycle service is provided to the property in a year.