MA Depreciation Tables

Mass Appraisal (MA) Depreciation Tables

Version 6.1

Overview

Create Mass Appraisal Depreciation validation tables to calculate the depreciation on building structural elements and miscellaneous structures based on the number of elapsed years.

You can create as many Depreciation tables as required. For example, you can create a series of depreciation tables with varying rates, one with 1% depreciation each year, another with 2% and so on, or create tables to reflect differences in commercial and residential buildings. For details on depreciation calculations, refer to the Mass Appraisal Buildings and the Mass Appraisal Miscellaneous Structures guides.

Because you associate the Depreciation validation tables with the Building Use Codes and Miscellaneous Structures Codes validation tables, you need to create the Depreciation tables before setting up these tables.

Accessing the Mass Appraisal Depreciation Table

To access the Mass Appraisal Depreciation Table:

  1. Launch GNA.
  2. Select Application Configurations > Mass Appraisal > Table Maintenance > Depreciation table.

Depreciation Validation Table Action Buttons

New: When you click New, the Exit button switches to Cancel; so that you can clear new data without closing the form. Once you click Save this button switches back to Exit.
Save: Click Save to save a new record or any modifications to an existing one. For details on the database tables and parameters where the Mass Appraisal validation tables are saved, see Mass Appraisal Table Types by Category on page 30.
Delete: Click Delete to remove a record. A confirmation message is displayed. Click Yes to continue or No to cancel.
Codes: Click Codes to open the Mass Appraisal Validation Codes form. See Mass Appraisal Validation Codes.

Depreciation Validation Table Parameters

Short Description: Enter a short description for the table.
Long Description: Enter a long description for the table. This is used for look-ups and is displayed on forms and reports.
Table Type: For the Mass Appraisal Depreciation validation tables, this field displays Depreciation Table. See General Mass Appraisal Table Parameters on page 42 for more information.
Table Category: This field displays the table category. The category for the Mass Appraisal Depreciation validation tables is All Categories (Table: VTSYSTEM.MATBCAT).
For definitions of the other parameters on the Mass Appraisal Depreciation validation table form, see General Mass Appraisal Table Parameters on page 41.
Table Name: Enter a name for the table.

For example, create a table named Depr01 with validation codes that calculate the depreciation at 1% for each elapsed year. Then, create Depr02, and set up validation codes that calculate the depreciation at 2% for each elapsed year and so on. For each Mass Appraisal Depreciation Validation Table you create, a record is created in MA_PARM_DEPR, with the table name and the year the table was created. See Mass Appraisal Validation Table Records on page 32 for more information.

Lookup Group Type: Select None or one of the group types from the drop-down list. The lookup grups are used for setting different rates according to a combination of jurisdictions, neighborhoods, and property types. See Lookup Group Types.

Depreciation Validation Codes

Define Depreciation Validation Codes to create values for the current depreciation validation table, according to the number of elapsed years.

Depreciation Validation Codes Parameters

The Table Year is displayed at the top of the tab for the table.
For details on accessing the depreciation tables and codes for other years, see Setting the Current Year.

Elapsed Years

The depreciation percentage is based on the age of the miscellaneous structure or building structural element. This is calculated by subtracting the actual or effective year built from the depreciation year.

N = YD – YB
where,
N is the Number of Elapsed Years
YD is the Depreciation Year (entered on the Mass Appraisal General Parameters form)
YB is the Actual or Effective Year Built, whichever is more recent

Typically, a new code is defined for each year. The value increases with the number of years; so that a lower depreciation percentage is applied to more recent structures and a higher depreciation to older structures.

The validation code that matches the number of elapsed years of the structure is applied.

Scenario Depreciation Calculation

Depreciation Year: 2010 Number of Elapsed Years: 5
Effective Year Built: 2005 Depreciation Table: Mobile Home
Actual year Built: 1990 Depreciation Percentage: 5%

In this scenario, a five percent depreciation is applied on the structural elements used in a mobile home. This is determined as follows:

  • The mobile home was built in 1990 but was completely renovated in 2005, giving it the Effective Year Built, 2005.
  • The Depreciation Year set on the Mass Appraisal General Parameters form is 2010. This sets the Number of Elapsed Years to five (2010 – 2005).
  • The Mobile Home Depreciation Table associated with the Building Use Code defines the depreciation for five years at five percent.

Expression: Click the ellipsis button to open the Expression Selector. Enter an expression for calculating the depreciation for the elapsed years.

Depreciation Validation Code Rules

The Depreciation Percentage is calculated according to the following rules:

  • If a depreciation percentage is required when the elapsed number of years is equal to zero, a code must be defined with a specified value.
  • No depreciation is applied to negative years
  • If no code is created for a specific number of elapsed years, the code from the following year is used.
  • If no code is created for a specific number of elapsed years, nor for any following year, no depreciation is applied.
  • To cover depreciation values for years that are greater than the number of elapsed years, create a code for elapsed years 99 and enter a value.

Depreciation Validation Code Examples

The following examples illustrate the Depreciation Validation Code rules.

Year Zero and Negative Years

Example: Depreciation values are set up as follows:

Elapsed Years Depreciation (%)
0 2
1 3
2 4
3 5
5 6.5

If a depreciation value is required for Year 0, a code must be created to address an Elapsed Year of 0. In this example, the required depreciation value is specified as 2.0%.
If no record is created that corresponds to an Elapsed Year of 0, then no depreciation value is applied. Similarly, in instances when a negative year is encountered, no depreciation is applied.

Applying the Same Depreciation to Subsequent Years

Example: Depreciation values are set up as follows:

Elapsed Years Depreciation (%)
0 2
1 3
2 4
3 5
4 6.5
99 6.5

When the value of the last year of depreciation, Elapsed Year 4, is required for the following years, you have to create an entry for an arbitrary Year 99. Creating this entry ensures that all values between the final Elapsed Year 4 up to Elapsed Year 99 are depreciated at the value set for Year 99.

In the preceding table, a depreciation of 6.5% is applied to all elapsed years between year 4 and year 99.

Note: If the entry for year 99 is not made, no depreciation is applied after year 4.

Missing Sequential Years

When an entry corresponds to a year that is missing from the depreciation validation table, the depreciation value for the following year is used.

Example: Depreciation values are set up as follows:

Elapsed Years Depreciation (%)
0 2
1 3
2 4
3 5
5 6.5
6 8
7 10
99 10

In this example, Elapsed Year 4 was omitted. When a value that corresponds to Elapsed Year 4 is required in a calculation, the depreciation value for the next year in the sequence, Elapsed Year 5, is used. The depreciation applied is 6.5%.

 

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MA – Tables – Group Option

Mass Appraisal Tables – Group Option

Overview

The group option is available only for land adjustments.
Groups calculation is based on all land adjustments with a GROUP and uses MA_LAND.(MA_TABLES.COLUMN_NAME)_AM by selecting all MA_TABLES.LANDADJT_GROUP NOT NULL
The goal of the group rate calculation is to come up with one rate adjustment for all groups.
The resulting rate adjustment is stored on the first entry having a group. Conceptually, the system process each entry in a group to come up with a group total.
The final value is the average of all group totals

Example MA_TABLES has 6 land adjustment rates that have groups and MA_LAND has the following values
MA_LAND.ADJ10_AM = 1
MA_LAND.ADJ20_AM = 2
MA_LAND.ADJ30_AM = 3
MA_LAND.ADJ40_AM = 4
MA_LAND.ADJ50_AM = 5
MA_LAND.ADJ50_AM = 6

COMPUTATION_SEQ | COLUMN_NAME | LANDADJT_GROUP | MATHS | PCT_AMT
10 ADJ10 100 + a
20 ADJ20 100 + a
30 ADJ30 100 X a
40 ADJ40 200 + a
50 ADJ50 200 X a
60 ADJ60 200 + a

First group is calculated as (1+2) X 3= 6
Second group (4X5) + 6 = 26
Group average is performed (26+6) /2 = 16 so the result will be stored in MA_LAND.ADJ10_AM.
NOTE: The MATHS operator is ignored for the first amount of each group.

MA_LAND.ADJ10_AM = 16
MA_LAND.ADJ20_AM = NULL
MA_LAND.ADJ30_AM = NULL
MA_LAND.ADJ40_AM = NULL
MA_LAND.ADJ50_AM = NULL
MA_LAND.ADJ60_AM = NULL.

 

 

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MA – Shared Table and Column Names

 

CAMA Creating Elements with the Same Table and Column Name

Overview

In Govern OpenForms, you can create two or more Mass Appraisal Building Structural Elements or Land Adjustments that have the same table name, but different column names. This can be useful for creating a breakdown by percentage for elements or adjustments.

It is possible to create two or more tables that have both the same table name and the same column name. However, this is not a recommended setup. The following conditions apply:
Building Structural Elements are applied to different models.

  • All Models must be different, not just the combination.
  • Land Adjustments are applied to different land uses or land schedules.
  • All land uses or schedules must be different, not just the combination.

The tables have different sequence numbers.
This is not a recommended configuration. If two or more elements share the same table and column name, they can be overriden with the worng element if a user makes a change in Govern.

For a pdf version of this page, open the following document.
SameColumnDifferentModel.pdf

Configuration for Building Structural Elements

To use this feature, ensure that the Apply Structural Elements to Models option is selected in GNA.
To enable this option.

  1. Launch GNA.
  2. Select Application Configurations > Mass Appraisal > MA General Parameters.
  3. Select Page 2.
  4. Select the Associate SE to Models option.
  5. Click Save.

Configuration for Land Adjustments

Land Adjustments can be associated with either Land Uses or Land Schedules.
To enable one of these options:

  1. Launch GNA.
  2. Select Application Configurations > Mass Appraisal > MA General Parameters.
  3. Select Page 2.
  4. Select one of the following:
    Associate Land Adj. to Land Uses.
    Associate Land Adj. to Land Schedules
  5. Click Save.

 

Creating Mass Appraisal Tables with the Same Table and Column Name

Building Structural Elements

To set up the tables:

  1. Launch GNA.
  2. Select Table Maintenance > Building Structural Elements.
  3. Click New to create a new table.
  4. Select any element type, other than Header, from the Element Category field.
  5. Enter the Table Name and Column Name.
  6. Complete the other parameters as required.
  7. Select one or more models under Apply to Models.
  8. Click Save.
  9. Repeat steps 3 to 8 as many times as required to create additional tables.
    Enter the same table name and the same column name for each table.

Ensure that all models in all tables are different.
If any are repeated, a validation error appears.

Land Adjustments

To set up the tables:

  1. Launch GNA.
  2. Select Table Maintenance > Land Adjustments.
  3. Click New to create a new table.
  4. Select any element type., other than Header, from the Element Category field.
  5. Enter the Table Name and Column Name.
  6. Complete the other parameters as required.
  7. Do one of the following:
    Select one or more land uses under Land Uses.
    Select one or more land schedules under Land Schedules.
  8. Click Save.
  9. Repeat steps 3 to 8 as many times as required to create additional tables. Enter the same table name and the same column name for each table.

Ensure that all land uses or land schedules in all tables are different.
If any are repeated, a validation error appears.

 

 

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103-ma-parm-General-5

MA General Parameters Page 5 tab

Version 6.1

Overview

In Development.

 

 

103-ma-parm-General-5

 

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MA General Parameters Page 6 tab

MA General Parameters Page 6 tab

Version 6.1

Overview

In Development.

 

 

103-ma-parm-General-6

 

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MA – Land Rate Schedule

Mass Appraisal Land Rate Schedule

Overview

The Land Rate Schedule validation table is used to for setting up the rates for land records. One rate schedule can applied to each record. There can be multiple land records for a property. You can apply a flat rate or set up a rate schedule in order to apply different rates according to the number of units. This is described under Linear Square Foot Calculation. You can also create a separate rate, formula, or logical expression for the rate schedule.

Accessing the Land Rate Schedule Validation Table

To access the MA Land Rate Schedule Validation Table:

  1. Launch GNA.
  2. Select Application Configurations > Mass Appraisal > Table Maintenance > Single Entry Tables.
  3. Select land-landschd from the drop-down list.

The Land Adjustments validation tables can be associated with the land rate schedule validation codes. In this case, only the adjustments that apply to the Land Rate Schedule that is selected on the Land Information General form are displayed in the Adjustments tab.

The Mass Appraisal Land Rate Schedule validation table is saved in the database as follows:

  • In MA_TABLES by year and the table name, landschd
  • In VT_USER_MA_TABLE by year, the long and short description, and the column name as the code.
  • A new table called VT_USR_LANDSCHD
  • In MA_PARM_LANDRATE, with the UP to Units value
  • In MA_PARM_LANDSCHD, with the codes and values for flat rates

Land Rate Schedule Validation Table Icons

The New and Delete icons are disabled for the Mass Appraisal Land Rate Schedule Validation Table. This is a unique table. You cannot create a new table or delete the existing table.
Save
Click Save to save modifications to the short and long descriptions and the lookup group type.CodesClick the Codes icon to view or modify the validation codes.

Mass Appraisal Land Rate Schedule Validation Table Parameters

Year – The year for the Land Rate Schedule Validation Table is displayed on the tab at the top of the form.

You can view the land rate schedule validation table for multiple years at the same time. To do this, select the Year menu and enter the year that you want to access in the Current Year field. Then, open a new version of the form.

CodeThe Land Schedule Validation Table is saved as land – landschd.
Short DescriptionEnter a short description.Long DescriptionEnter a long description. This is used for lookups and is displayed on forms and reports.Table TypeThis field displays lnadschd – Land Rate Schedule.Table CategoryThis field displays the table category. The category for the Land validation tables is land – LandLookup Group TypeUse the Lookup Group Type to create rate schedules by a combination of jurisidiction, neighborhood or income neighborhood, and property type. Select one of the following Lookup Group Types from the drop-down list.

  • juris_inc_nbh – Jurisdiction and Income Neighborhood.
  • juris_nbhd – Jurisdiction and Neighborhood.
  • juris_nbhd_prop – Jurisdiction, Neighborhood, and Property Type
  • juris_proptype – Jurisdiction, Neighborhood, and Property Type
  • jurisdiction – Jurisdiction
  • nbhd – Neighborhood
  • nbhd_proptype – Jurisdiction and Property Type
  • none – none
  • proptype – Property Type

These codes are made up of various combinations of the following:

  • Jurisdiction: VT_USR_JURISD. The Jurisdiction User Validation Table is associated with the property on the Property Control, Property Information form.
  • Neighborhood: VT_USR_NEIGHBOR: The Neighbor User Validation Table is populated by the Mass Appraisal Neighborhood Table. It is associated with the property on the Parcel Area form.
  • Income Neighborhood: VT_USR_INCNBHD: The Income Neighbor User Validation Table is also populated by the Mass Appraisal Neighborhood Table. It is associated with the property on the Parcel Area form.
  • Property Type: VT_USR_PROPTYPE: The Property Type User Validation table is associated with the property on the Property Control Legal Information form.
  • For details, refer to the Mass Appraisal General Information documentation.

Land Rate Schedule Validation Codes

The Mass Appraisal Land Rate Schedule Validation Codes are used for creating various codes for the selected land rate.
Mass Appraisal Land Rate Schedule Validation Codes Action Icons

New – Click New to create a new validation code.When you click New, the Exit button changes to Cancel so that you can clear unsaved data.Saving a CodeClick Save to save a new code or modifications to an existing one.Deleting a CodeClick Delete to remove the current record.ExitClick Exit to close the form.

Mass Appraisal Land Rate Schedule Validation Codes Parameters

YearThe year is displayed for the Land Rate Schedule at the top of the form. In order to view codes in a different year, you need to open the table in a different year.CodeEnter a unique combination of alphanumeric characters to identify the Land Rate Schedule validation code. The codes are listed in ascending order in the Rate Schedule drop-down list on the Land Appraisal Information form.Short DescriptionEnter a short description.Long DescriptionEnter a long description. This is used for lookups and is displayed on forms and reports.
DetailsYou can set up land rate schedules by a fixed rate or by up to units values.Unit TypeSelect the type of units from the drop-down list (Table: VTSYSTEM_LUNIT).Market Land RateEnter a value in the Market Land Rate if you are using Comparable Sales and the Market Adjustment Option. This rate is multiplied by the number of units and used in the comparable sales computation. It is not used in the land value computation. For further details, refer to the Sales and Comparable Sales documentation.

Lookup by Unit

Up to UnitsThis option is used for creating a land rate scheduled based on number of units. The field appears only if the Fixed Rate option is deselected.Enter the maximum number of units that apply to the Rate Expression. The type of units used in the calculation is displayed in the Unit Type parameter.Rate ExpressionClick the ellipsis button and enter an expression for the rate corresponding to the number of units entered in the Up to Units field. This field appears only if the Fixed Rate option is not selected. You can calculate the rate from either the Fixed Rate or Up to Units values, not both.Add New RangeClick Add after entering your values in the Up to Units and the Rate fields. The record will be listed in ascending order in the grid to the right.Remove RangeTo remove a record, select it in the grid and click Remove.Import UnitsSelect the Import Units to use the same Up to Units table create for another Land Rate Schedule Validation Code.

NOTE: If the code name is ALL or anything else but ALLx, then the rate is equal to the Up to Units range of this unit value. Otherwise, if the table name is ALLx (where x is a number), then the rate is equal to a linear calculation. See Appendix A Linear Square Foot Calculation.

Defining a Fixed RateComplete the fields in this section if you are applying a land rate schedule.Use Fixed RateSelect this option to define a fixed rate for the land. When you select this option, the Value, Formula, and Logical Expression fields appear.
Defining the Agricultural RateApply Rate Adjustment to Agricultural RateSelect this option to apply the value from the Land Adjustment Table, Rate Element Category to the Agricultural Rate.Agricultural RateClick the ellipsis button and enter an expression to calculate the Agricultural Rate for the selected code, if applicable.
This value is displayed in the Unit Price Agricultural field on the Land Appraisal Information function in Govern.Apply Land Adjustment to Agricultural ValueSelect this option to add the Land Adjustment to the Total Agricultural Value, as displayed on the Land Appraisal Information function, in Govern.
If this option is selected:

Total Agricultural Value = Units * Unit Price AG + Land Adjustment

Otherwise, if this option is deselected:

Total Agricultural Value = Units * Unit Price AG

 

 

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MA – Land Use Parameters

Mass Appraisal Land Use Parameters

Overview

The Mass Appraisal Validation Table for Land Use Codes is used for setting up categories based on how the land is used. These can be applied by Property Type and can be defined as Agricultural. Examples include Leased Land, Undeveloped, Wetland, and Vineyard. There is no rate or value included in the setup for these codes. Both a land rate schedule, which determines the value, and a land use code are applied to each land record.

Accessing the Land Use Validation Table

To access the MA Land Use Validation Table:

  1. Launch GNA.
  2. Select Application Configurations > Mass Appraisal > Table Maintenance > Single Entry Tables.
  3. Select land-landuse from the drop-down list.

The Land Adjustments validation tables can be associated with the land use validation codes. In this case, only the adjustments that apply to the Land Use that is selected on the Land Information General form are displayed in the Adjustments tab.

The following are added to the database for the Mass Appraisal validation table for Land Use:

  • An entry in MA_TABLES, listing the year and landuse
  • A table named VT_USR_LANDUSE
  • An entry for each validation code in the table MA_PARM_LANDUSE
  • An entry in VT_USER_MA_TABLE, listing the year, the long and short description and the column name.

Land Use Validation Table Icons

The New and Delete icons are disabled for the Mass Appraisal Land Use Validation Table. This is a unique table. You cannot create a new table or delete the existing table.
Save
Click Save to save modifications to the short and long descriptions and the lookup group type.
Codes
Click the Codes icon to view or modify the validation codes.
Exit
Click Exit to close the form.

Mass Appraisal Land Use Codes Validation Table Parameters

Year
The year for the Land Use Validation Table is displayed on the tab at the top of the form.

You can view the land rate schedule validation table for multiple years at the same time. To do this, select the Year menu and enter the year that you want to access in the Current Year field. Then, open a new version of the form.

Code
The Land Use Validation Table is saved as land – land Use Codes.
Short Description
Enter a short description.
Long Description
Enter a long description. This is used for lookups and is displayed on forms and reports.
Table Type
For the Land Use Codes, this field display landuse – Land Use Codes.
Table Category
This field displays the table category. The category for the Land validation tables is land – Land.

Land Use Validation Codes

The Mass Appraisal Validation Codes for Land Use are used for defining the details for each land use category.

Mass Appraisal Land Use Codes Validation Codes IconsNew
Click New to clear the form and create a new record.
Saving a Code
Click Save to save a new record or modifications to an existing one.
Deleting a Code
Click Delete to remove the current record.
Exit
Click Exit to close the form.

Mass Appraisal Land Use Codes Validation Codes Parameters

Year
The year is displayed for the MA Land Use Validation Table at the top of the form. In order to view codes in a different year, you need to open the table in a different year.
Code
Enter a unique combination of alphanumeric characters to identify the Land Use validation code. The codes are listed in ascending order in the Land Use drop-down list on the Land Appraisal Information form.
Short Description
Enter a short description.
Long Description
Enter a long description. This is used for look-ups and is displayed on forms and reports.
Property Type
Select a Property Type from the drop-down list if you are defining the code for a specific property type (Table: VT_USR_ PROPTYPE).
Agricultural
Select this option, if the code is applicable to agricultural land.

If the Agricultural field is selected, the Land Use code is included in a separate agricultural calculation and is not part of the regular Land Information computation.

 

 

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