ARCDBA.LDF

A number for tax accounts created since Dec 1992, being unique to a particular property ownership. There have been several accounts in the 999999X range that have been added over time, locally by M-NCPPC, in order to address specific issues, as enumerated below.

Indicates a specific, bounded area most often preferred by Maryland State agencies compiling statistics. For the SDAT's purposes, the districts in Prince George's County are assigned to one of three groups which are re-assessed in a three year cycle. Also known as 'election district' since the assessment districts initially were the same as the Prince George's County Board of Elections' election districts.

10,000 times the area of ownership, in square feet or acres. Stored in this format to avoid decimal places.

Indicator of area unit.

Area of ownership, in acres.

Area of ownership, in square feet.

Indicator of being part of a recorded or non-recorded plat of subdivision.

Recorded plat of subdivision as numbered by the Maryland State Department of Assessments and Taxation (SDAT). Note that while today this number is as assigned by the county’s Land Records Office (PGLRO), this was not so in the past. Up until October of 1980, a plat of subdivision would have two different plat numbers, one used by the PGLRO (and Planning Department staff) and another used by the SDAT. The differences are explained below.

Land Records Subdivision Plat Numbers The Land Records Office of Prince George’s County (PGLRO) is the official custodian of land records. It duly records the documents and assigns to each of them unique identification numbers and/or symbols. Most written or oral references to recorded plats of subdivision use the identification code assigned by the Land Records Office. This numbering system, commonly called Book-Page, is used to identify subdivision information and plats by the Lands Record Office and the M-NCPPC. New plats are sequentially assigned to the next available number in the current book. Each book has pages numbered from 1 to either 99 or 100, although some pages are left unassigned. As an example, by this numbering system the plat known as ‘Dodge Park Village, Parcels E – H’ is ‘042-096’ or Book 42, Page 96. (The same plat, by the SDAT system, is known as ‘A13-4358’.) Note: the oldest plats were recorded in Book A, and range from Page 1 up to Page 133. Examples of such Book-Page numbers are ‘A-001’ and ‘A-108’. Book 1 started thereafter. A plat of condominium often requires a series of Book-Page numbers, for the master or general area plat and for development reflecting other data as required for condominium recordation (floor plans, plan view, cut-away elevations, etc.) In the tax accounts for a given condominium plat, the value of the PLAT field will typically be assigned to the first Book-Page in the series. For example, the condominium known as ‘Palmer Park Commercial’ is recorded on Pages 39, 40, and 41 of Book 199, with all the associated SDAT accounts assigned to plat 199-039. In the tax records, the plat number is stored with the two-digit assessment district number as a prefix. Examples of such PLAT field values are ‘13199039’ for ‘199-039’ and ‘05129072’ for ‘129-072’. SDAT Subdivision Plat Numbers The record plat number of the Maryland State Department of Assessments and Taxation (SDAT) reflects a system of numbering created by that office specifically for their needs. Each plat or subdivision plan is identified by assessment district and a sequential number unique within the County. Condominium plats are numbered within this system only if the plats reflect the geographical metes and bounds of the property. Examples of the SDAT system may be seen on the Maryland Department of Planning’s tax maps for older subdivisions as a four-digit number (such as ‘8099’) with a rectangular border. The SDAT adds a letter (like ‘A’ or ‘S’) and the assessment district as a prefix, so SDAT numbering system values in the PLAT field will appear like ‘A06-1234’ or ‘E10-0810’. The letter prefixes are said to correspond to a grid system now long out of use. The SDAT revised its numbering system in 1980 to coincide with the Land Records numbering system. Starting with plat number ‘107-014’ the values as stored in the PLAT field are per the Land Records Office numbering system. So, older PLAT field values will appear like ‘S01-4551’ while newer values will match the PGLRO system, such as ‘09235001’. Unrecorded Plats of Subdivision In the past, there were occurrences where plans of subdivision plats were prepared but never duly recorded as required today. However, the real property became known and was accorded a legal description according to the subdivision plan by the SDAT. Some of these properties in “unrecorded plats” have been returned to their unsubdivided status by the SDAT while others continue to be known and taxed as subdivided properties. In these situations there will be a PLAT field value per the SDAT system, but there will be no corresponding PGLRO number. This in turn means that such plats cannot be found via the PLAT field link found in the PGAtlas.com website, as the MD State Archive’s website requires a Book-Page number. Relevant law If the owner of land in the State subdivides his land for commercial, industrial, or residential use to be comprised of streets, avenues, lanes, or alleys and lots, and desires, for the purpose of description and identification, to record a plat of the subdivision among the land records of the county where the land lies, the clerk of the court shall accept and record the plat as prescribed in this section. The clerk may not accept the plat for record until the owner of land complies with the requirements prescribed in this section. Annotated Code of Maryland, Real Property Article, Title 3, Subtitle 1, §3-108(b)

Lot designation, a division of a block as defined by the subdivision plat.

Block designation, a division of a section as defined by the subdivision plat.

Section designation, a division of a recorded plat.

Designation of a recorded plat parcel.

Designation of a piece or parcel of land that remains within a subdivision plat but which does not meet the minimum requirements of the Zoning Ordinance for a buildable lot and is, therefore, not usable as a legal building site.

Designation of a parcel of land on a subdivision plat which lacks adequate public facilities and is therefore not usable as a legal building site.

Final subdivision plat number. Maintained by the M-NCPPC.

Part of the legal description of property/ownership, and other notes.

Designation of the Prince George's County Land Record Office's book in which the recorded deed information for the property is located.

The page number of the Prince George's County Land Record Office's book in which the recorded deed information for the property is located.

An arbitrarily assigned number to distinguish a portion of a plat or a combination of plats. The code is assigned by the SDAT.

A name associated with the SUB_CODE, assigned by the Assessor. Not necessarily the M-NCPPC name associated with the recorded plat number.

In general, the date of plat recordation. However, if a plat has been re-subdivided since July of 2011, then the date is when the SDAT updated the plat’s PLAT field values.

The year the improvement on the property was built.

The number of dwelling units on the subject property. Maintained by the M-NCPPC - now obsolete.

The date the property transferred ownership.

The plat number on which the condominium rests.

The phase number within a condominium plat in which the condominium was built.

The building number assigned to a building with a condominium plat.

The unit number within a condominium building.

The parcel designation for the SDAT administrative purposes given to property not located within a subdivision/plat.

A tax map grid designation which is a combination of the TAXMAP and the TAXGRID items.

A designated area of Prince George's County identified by an overlay grid by the Maryland Department of Planning. Valid values are: 001 through 185.

A division of the Maryland Department of Planning's tax map. Valid values are: A1 through A4, B1 through B4, C1 through C4, D1 through D4, E1 through E4 and F1 through F4.

WSSC grid sheet designation.

Policy Analysis Zone. Developed by the MWCOG for projection of population and employment and is the smallest unit by which the MWCOG aggregates data.

A legally described area, defined by the Zoning Ordinance, and bound by physical features, used to define community interest.

The right of way plat number from the County's Department of Public Works and Transportation.

Prince George's County traffic analysis zone - a geographic designation used by the Prince George's County Planning Department's Transportation Planning staff to sub-allocate statistical information for input to the Planning Department's travel demand forecasting model (TransForM). This geography is maintained by the Transportation Planning Section and each PG-TAZ is either a COG-TAZ (see the description for COGTAZ) or a subdivision of a COG-TAZ. Each PG-TAZ aggregates to the COG-TAZ geography for which dwelling unit, household, population, and employment estimates are maintained and forecasts developed. There are currently a total of 2,523 TAZs in the entire TransForM modeled region, and 885 of the zones are in Prince George's County. Each zone in the county is uniquely identified by numbers ranging from 640 to 962 and from 2200 to 2761.

Metropolitan Washington Council of Governments traffic analysis zone.

Indicator of 100 year flood plain.

Status of water and sewer service.

Value given that categorizes the use of the property- this is now obsolete.

The SDAT's land use/zoning code, reflecting the use/zone that is a factor in determining the valuation the field assessor assigns to a particular property. Values beginning with 9 designate an account as totally exempt from all levies (but subject to charges). Also known as PG Use Code.

Preac or preferential assessment code. Identifies the type of property receiving a preferential assessment (but only) when combined with an AZC value of 003 or 903.

Assessor's code to describe an exempt or partially exempt account.

A statewide code that describes the taxability of the property.

Indicator of improvement construction.

The full cash value of existing improvements on the property, also known as the market value of the improvement as determined by the SDAT.

The full cash value of the land portion of the property, also known as the market value of the land as determined by the SDAT.

The total current assessment on an account totaling the values of FCV_LAND and FCV_IMPS.

The assessment on preferential accounts comprising one-half of the FCV_LAND value added to the value of FCV_IMPS.

Represents one of the three 'cycles' into which an account has been placed, based on the assessment district (election district) in which the account is located.

Indicates one of the years in the three year tax assessment cycle. For example, if 2007 is cycle year 1, then 2008 would be cycle year 2 & 2009 would be cycle year 3. The cycle year begins on July 1st and runs thru the following June 30th.

The amount of money involved in the property transaction. The transaction may be for unimproved property only or land with improvements.

The type of sale.

The STRUCTURE_CODE values are maintained by the Maryland State Department of Assessments and Taxation to identify some of the physical attributes of the improvement on the property such as number of stories, type of exterior, or presence of a basement. For example, a valid code is X31-155--A. Using the positional definitions, this corresponds to a structure that is a “minimum stock-type dwelling, made of wood, one and a half stories without a basement, and standard type (detached single family).”

The total floor area of a structure.

Describes whether the property is owner-occupied or not.

The type of tenancy.

Owner's mailing address city.

The DWELLING_STORY_CODE values are maintained by the Maryland State Department of Assessments and Taxation to identify the dwelling style, number of stories, and presence of a basement for the primary improvement on a given property. A story is considered to be a level of living area. A half story is where the upper level is smaller than the level beneath it, usually because of roof pitch. Code values of 1 to 42 apply to residential accounts only. ‘TH-E’ refers to a town house end unit, while ‘TH-C’ refers to a town house center unit. Codes starting with a ‘C’ refer to commercial uses and are the same as detailed under the DWELLING_TYPE field.

Owner's mailing address state.

Owner's mailing address house number and street.

Not maintained.

Owner's mailing address zip code.

Indicates owner or in care of address.

In care of addressee name.

Indicator that points to the table from which the Property Address was obtained.

The name of the current owner(s) as it appears on the recorded deed.

The actual number assigned to a structure by the M-NCPPC for identification.

The unit number, if any, of the account, such as might exist in an apartment. Note: this field is obsolete.

A suffix associated with property address house number as assigned by the M-NCPPC.

Property address street name as assigned by the M-NCPPC.

Property address street type as assigned by the M-NCPPC.

Property address street direction as assigned by the M-NCPPC.

Property address city.

Property address zip+4 code.

Property address zip code.

Designates one of the 27 incorporated municipalities within Prince George's County.

Indicator of presence and number of additional conventional zoning types

assigned conventional zoning on the property as determined from the M-NCPPC adopted zoning map.

Additional (split) conventional zoning on the property as determined from the M-NCPPC adopted zoning map.

Additional (split) conventional zoning on the property as determined from the M-NCPPC adopted zoning map.

Additional (split) conventional zoning on the property as determined from the M-NCPPC adopted zoning map.

Additional (split) conventional zoning on the property as determined from the M-NCPPC adopted zoning map.

Code describing the allowable development in a defined critical water area. Valid values are LDO (limited development overlay), RCO (resource conservation overlay) and IDO (intense development overlay). This special planning area includes all waters of and lands under the Chesapeake Bay and its tributaries to the head of tide as indicated on the State wetlands maps; and all State and private wetlands designated under the Annotated Code of Maryland, Natural Resources Article, Title 9; and all land and water areas within one thousand (1,000) feet beyond the landward boundaries of State or private wetlands and heads of tides designated under the Annotated Code of Maryland, Natural Resources Article, Title 9.)

The date when a tax account became part of the Chesapeake Bay Critical Area.

Transit District Overlay Zone - code indicating proximity to a Metro station, and designates areas of intense land development that increases the use of public transit, maximizes return on investment in transit facilities and services, encourages appropriate development near transit stations with coordinated urban design elements, and increases local tax revenues.

Date of approval of a Transit District Overlay Zone.

Indicates whether a scenic easement applies, which grants tax relief to property owners who donate certain use rights to the government. Per Subtitle 10, Sec. 10-236 of the County Code, a Scenic Easement shall mean a recorded easement ...wherein a servitude is placed upon land in private or public ownership which established perpetual control in the grantee to maintain scenic views, open spaces, green area, animal refuges or natural habitat or flora and fauna.

A code indicating the account’s status in terms of being subject to the agricultural transfer tax. This tax is imposed on the sale of land receiving the agriculture use assessment (or on land having had such an assessment within the past four years). The agriculture use assessment is granted to land that is actively devoted to farm or woodland uses as defined by State Law. In general, the County Code defines agricultural use as a land use dominated by the production of food, fiber, aquaculture or livestock, and other products cultivated as part of a recognized commercial enterprise.

A code indicating the status of exemptions to or payment of the agricultural transfer tax.

A date in the future prior to which an agricultural tax rate is applicable.

A code indicating assessment of a curtilage. A curtilage is generally defined as the yard surrounding a residence or dwelling house which is reserved for or used by the occupants for their enjoyment or work.

Indicator of a historic resource, as cited in the Historic Sites and Districts Plan for Prince George's County.

Indicator that an historic site exists, as cited in the Historic Sites and Districts Plan for Prince George's County.

Date the historic resource was evaluated by the Historic Preservation Commission.

Identifier for area designated as an historic district by the Historic Preservation Commission.

The date a historic district was evaluated and approved by the Historic Preservation Commission.

The parent account for an existing Historical Resource or Site account.

Current US census tract, defined by the Census Bureau for reporting census data.

Previous US census tract, defined by the Census Bureau for reporting census data.

Current US census block, defined by the Census Bureau for reporting census data.

Previous US census block, defined by the Census Bureau for reporting census data.

Election district and tax account number.

Tax account number prior to December 1992.

Tax account number from which the new account was created.

Primary key field, used to relate to the foreign key field LDFOID in the LDF_Property_Xref table.

This field tracks the status of each account, whether unchanged, deleted, new, or updated, in comparison with the previous month’s Land Data File (LDF). Inactive accounts that become active are given a value of ‘N’. Prior to the year 2014, values of ‘O’ and of ‘P’ existed, representing a change in the OWNER_NAME and the PLAT fields, respectively.

This field records the date of the most recent change to an account’s field value(s). Starting with the January 25, 2014 Land Data File update, the old APPLICATION_DATE field was renamed to ‘UPDATED_DATE’. The field’s values were not changed. On a monthly basis, for those accounts that have a value change in any of their fields or are new accounts, the UPDATED_DATE field value will be populated with that month’s date.

Internal feature number.

ESRI

The DWELLING_TYPE codes are maintained by the Maryland State Department of Assessments and Taxation to identify the dwelling style or use of the primary improvement on a given property.

For alternative listing, see: http://planning.maryland.gov/pdf/OurProducts/propertyMapProducts/mdpusr.pdf, pages 105 - 108

Codes and code descriptions are from the Maryland State Department of Assessments and Taxation and current as of January 2012

The Bureau of Public Roads Use Codes (BPRUC) are maintained by the Maryland State Department of Assessments and Taxation to identify the specific uses of improved commercial and industrial properties. They are also used to identify properties owned by public utilities and railroads (both vacant and improved) and indicate their status as to operating or non-operating.

For alternative listing, see: http://planning.maryland.gov/pdf/OurProducts/propertyMapProducts/mdpusr.pdf, pages 83 - 88

http://www.dat.state.md.us/sdatweb/bpruc.html

This field records the date that a new account appeared in the monthly update from the state assessor’s office. This field is new as of the Land Data File update on January 25, 2014. At that time, for inactive accounts, the field was populated with a place-holder date of January 1, 1800, while for active accounts the field was populated with the values in the UPDATED_DATE field. Effectively, this means that most ACTIVE_DATE values prior to 2014 represent the latest field update date rather than the account creation date. On a monthly basis, for new accounts, the ACTIVE_DATE field will be populated with that month’s date. Inactive accounts that become active will retain their original ACTIVE_DATE field values.

This field records the date that an account was no longer in the monthly update from the state assessor’s office. This field is new as of the Land Data File update on January 25, 2014. At that time, for inactive accounts, the field was populated with a place-holder date of January 1, 1800, while for active accounts the field was populated with Null values. On a monthly basis, for accounts that become inactive, the INACTIVE_DATE field will be populated with that month’s date. For inactive accounts that become active, the INACTIVE_DATE field will be populated with Null values.

Tax account number as of the previous month’s Land Data File. Left blank for new accounts.

Tax account number as of the present month’s Land Data File. Left blank for newly inactive accounts.

All the Land Data File fields as received each month from the SDAT that had at least one changed value. Will be left blank for accounts that are new, newly inactive (deleted), or reactivated.

Value of the previous month’s Land Data File field. Will be left blank for accounts that are new, newly inactive (deleted), or reactivated.

Value of the current month’s Land Data File field. Will be left blank for accounts that are new, newly inactive (deleted), or reactivated

The nature of the field change or tax account status.