Montgomery County Tax Assessment Data Dictionary

ACCOUNT
A permanent identifier for the real or personal property account.

DISTRICT
The identifier for one of the County's 13 Election Districts.

SUBDIV
An identification number assigned to each Subdivision within each District.

LOT
The lot number from the recorded plat.

BLOCK
The block number from the recorded plat.

GENLZONE
General zone code.

PLURALZONE 
Plural zone code, an indicator that the property has more than one general zone code.

SPECZONE
Specific zone code.

MULTZONE
Multiple zone indicator, indicating multiple zoning for the single property

LAND_USE_CODE
Land use code. A standard land use code used to identify the actual use of the property.

LAND_USE_MULT
A code indicating more than one land use code is applicable to this property. The primary land use code is in LAND_USE_CODE.

GRID
WSSC grid name.

PARCEL
Parcel number from the recorded plat.

OWNER
Owner's names.

LEGALDESC
Legal description of the property. May include subdivision name, tract name, lot/block, and other descriptive data.

PREM_NUM 
Premise address - number.

PREM_SUFFIX
Premise address - street direction suffix.

PREM_DIR
Premise address - street direction.

PREM_STNAME
Premise address - street name.

PREM_STTYPE
Premise address - street type.

PREM_CITY
Premise address - city.

PREM_ZIP
Premise address - zip code.

MAILADDR1
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.

MAILADDR2 
Mailing Address - field 2.

MAILADDR3
Mailing Address - field 3.

MAILCITY
Mailing Address - city.

MAILSTATE
Mailing Address - state.

MAILZIP
Mailing Address - zip code.

MUNI_CODE
Municipality code, used to identify the individual municipalities.

VOIDACCT
A code indicating if and why the account is void.

OWNER_OCC_CODE
Owner/Occupancy code. A code used to identify owner occupied properties.

ASMT_LEVYR
The tax levy year to which the tax bill applies.

TRIEN_GRP
Triennial group, identifies which one of the three triennial reassessment groups the real property account is in.

PROPCL_CODE
Property class code. A code identifying special classes of property.

TAX_CLASS
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.

MRKT_VAL_LAND
Market value assessment - land. The full cash value of the land, although a lesser proposed FCV is used for tax purposes.

MRKT_VAL_IMPR
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.

CUR_LAND_FCV 
Current land full cash value.

CUR_IMPR_FCV
Current improvement (structure) full cash value. When the assessment value changes, the previously proposed FCV becomes the new current.

PROP_LAND_FCV
Proposed land full cash value for the levy year. The proposed (most recent reassessment) full cash value for the land only.

PROP_IMPR_FCV
Proposed improvement full cash value for the levy year. The proposed (most recent reassessment) full cash value for the improvements (structures) on the property.

PHASEIN_TFCV
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.

ASSESSED_VAL
The real property assessment used for tax purposes. It is calculated each year by multiplying the Phase-In-FCV by the State Growth Factor.

PREF_LAND_CUR
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.

PREF_LAND
Preferential land - proposed. Applies to Farmland primarily, indicates

PROP
The proposed land value that was assessed at 50% rather than using the growth factor.

ACRES/FEET
The fields give the approximate area of the parcel of land, and is available for master records but may not be present.

ACFTCODE 
Acres/feet code. If ACFTCODE = A, the land is measured by acres, otherwise if ACFTCODE = F, the land parcel is measured by feet.

DWEL_UNITS 
The number of single family units in apartments. The blank value for residential properties indicates 1 dwelling unit.

GROSS_FL_AREA
Gross floor area, the amount of floor area for commercial/industrial buildings.

NUM_STORIES 
The number of stories in commercial buildings.

ST_STRUC_CODE 
State structure code, contains a series of codes which identify basic characteristics of the primary structure.

EXEMPT_CODE_ST 
State exemption code.

EXEMPT_CLASS_ST 
State exemption class.

EXEMPT_ ASMT_ST
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.

EXEMPT_CODE_CNTY, EXEMPT_CLASS_CNTY, EXEMPT_ASMT_CNTY
County exemption code, class and assessment amount.

EXEMPT_CODE_PRKG, EXEMPT_CLASS_PRKG, EXEMPT_ASMT_PRKG
Parking exemption code, class and assessment amount.

EXEMPT_ASMT_15_REASS
Reassessment (15%) limitation. The amount of state exempt assessment amount as a result of reassessment exceeding 15% over previous year.

HMS_ASMT_EXEMPT 
The portion of proposed FCV that is attributable to the home site tax exemption.

TRANSFER_DATE
Property transfer date.

TRANS_CONSID_AMT
Transfer consideration (sale price) amount for the transfer of real property

TRANS_CONSID_CODE
Transfer consideration code, used to flag consideration amounts which result from other than a normal sale of the property.

TRANS_FORMNUM
Transfer form number.

TRANS_MULT_SALE
Number of properties included in a single transfer of sale.

LIBER 
The identification of the legal book the deed is recorded in at the County Court House.

FOLIO
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.

MORT_CO_ CODE
Mortgage company code. A code used to identify the mortgage company holding the mortgage on the property.

FFBC_BAL
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_PYMT
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.

FFBD_MUN 
A service charge for properties abutting water/sewer lines in municipalities.

CON_FEE_BAL
Connection fee balance. Balance outstanding for WSSC connection fee. Depending upon WSSC's decision, this may be principal or principal and interest.

CON_FEE_PYMT
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.

MUNI_SRVCHG_AMT
Municipal service charge amount. A service charge other than abutting water/sewer lines for the properties inside municipalities.

MUNI_SRVCHG_TYPE
Municipal service charge type, indicating the service type provided by municipalities.

REF_AREA
A code indicating the refuse collection service area.

REF_UNITS
The number of units being provided refuse collection services for a single property account.

REF_MONTHS
The number of months that the refuse services is provided to the property in a year.

RECYC_AREA
Recycle area.

RECYC_UNITS
The number of units being provided recycle services for a single property account.

RECYC_MONTHS
The number of months that the recycle service is provided to the property in a year.

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Copyright Montgomery County Government, 2002.