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2014 Assessment Manual
Section 1 - Letter of Transmittal (PDF)
- Intended Use of this Appraisal Report
- Intended Client of this Report
- Other Users of this Report
- Date of Value of this Report
- Type and Definition of Value
- Identification of the Property Rights Assessed
- Extent of Property Inspections
- Certification of Value
- MS1 2014 Report
Section 2 - Scope of Work (PDF)
- Identification of Assumptions and Limiting Conditions
- Scope of Work as Identified in In-House Work Plan
- Brief Description of Assessed Properties
- Determination of Highest and Best Use
- Approaches to Value Considered and/or Utilized
Section 3 - Development of Values (PDF)
- Description of Basic Valuation Theory and Mass Appraisal
- Period of Time Associated with Sales/Data Collection
- Data Collection and Sales Verification Procedures
- Number of Sales Utilized in Study
- Description of Data Calibration Methods
- Significance of Adjustments and Factors
Section 4 - Time Trending (PDF)
- Explanation and Derivation of Time Trending Factors
- Ratio Summary by Sale Date
- Non-Residential Properties
- Non-Residential Properties Sales for 2012, 2013 & 2014
- 2013 NH Department of Revenue Equalization Summaries
Section 5 - Land and Neighborhood Data (PDF)
- Residential Explanation and Results of Base land Rates and Neighborhood Classification
- Commercial/Industrial Land Analysis and Parameters
- Commercial Categories of Land and Land Pricing, Acreage Discounts
- Land Curve Parameters (Area/Size Adjustment Factors)
- Apartment Land Pricing
- Manufactured Housing Land Pricing
- Commercial/Industrial Condominiums
- Commercial and Industrial Land Analysis
- List of Qualified Commercial /Industrial Land Sales
- List of Unqualified Commercial/Industrial Land Sales
- Residential Land Analysis
- Residential Categories of Land and Land Pricing
- Residential Land Pricing
- Residential Condominium Land Pricing
- Manufactured Housing Land Pricing
- List of Qualified Residential Land Sales
- List of Unqualified Residential Land Sales
- Residential Neighborhood Multiplier
- Summary by Land Neighborhood
- Residential Site Indexes
- Summary by Site Index
- 2014 Residential Street Site Index
- Summary by Land Use
- Zoning Districts and Allowable uses Article 28-2
- Development Design Standards Article 28-4
Section 6 - Improved Property Data (PDF)
- Types of Depreciation Considered and/or Utilized
- Depreciation Schedules - Single Family, Residential Condo, Manufactured Housing and Non-Residential
- Summary by Actual Year Built
- Commercial, Industrial and Residential Cost/Market Valuation
- Building Costs
- Base Rates
- Summary by Style
- Building Cost Tables, Allowable Construction Entries
- Outbuilding Codes
- Extra Feature Codes
- Grade Quality Factors/Considerations
- Grade Coefficients - Single Family, Residential Condos, Manufactured Housing and Non-Residential
- Summary by Residential Grade
- Size Adjustment Factor
- Summary by Building Size
- Sub Area Codes
- Residential Building Cost Trend Factor
Section 6 - Improved Property Data and Income Approach - Part 3 (PDF)
- Summary by Assessing Neighborhood (Buildings)
- Residential Condominiums
- Residential Manufactured Homes
- Condominium Neighborhood Codes
- Condominium Unit Type Codes
- Condominium Unit Location Codes
- Manufactured Housing Neighborhood Codes
- Summary by Manufactured Homes Neighborhoods
- List of Qualified Improved Residential Sales
- List of Unqualified Improved Residential Sales
- List of Qualified Improved Commercial/Industrial Sales
- List of Unqualified Improved Commercial/Industrial Sales
- Income, Expense, Vacancy and Capitalization
- Data Calibration
- Market Rent Schedule
- Income adjustments for year 2012
- Non-Residential Building Costs
See the 2012 Property Assessment Manual for the content below (PDF)
- Capitalization Rate Development 2012
- Apartment Capitalization Rate Development
- Commercial/industrial Capitalization Rate Development
- Capitalization Rates/Adjustments
- Cost/Income Correlation Report
- Income/Cost Comparison Report
- Economic Income Spreadsheet
- Income Land Residual Report
Section 7 - Statistical Analysis, Testing and Quality (PDF)
- Summary by Sale Price Quartile
- Ratio Study Using New Assessed Values
- Ratio Study Using Old Assessed Values
- COD Study Using New Assessed Values
- COD Study Using Old Assessed Value
- PRD Study Using New Assessed Values
- PRD Study Using Old Assessed Values
- Strata Using New Assessed Values
- Strata Using Old Assessed Values
- Appendix "A" Copy of In-House Work Plan Specific to the Report
- Appendix "B" Individuals Responsible/Assisting in Completion of Report
- Appendix "C" Qualifications
- Appendix "D" Unqualified and Qualified Sale Codes
- Appendix "E" Definitions
- Appendix "F" City Wide Neighborhood Map
- Appendix "G" Commercial/Industrial Site Index Map
- Appendix "H" Pole Valuation