Tax Parcel - Polygons that reflect the division of property for the purpose of assessment by Real Property, BFS.
Last Update: Daily
How Tax_Parcels differ from Regulatory Parcels
There are actually 2 different views of the parcel layer: "regulatory" (legal) and "tax". The regulatory depiction of parcels reflects the division of property according to permitted applications for subdivision and consolidation as processed by DPP. The tax view of parcels reflects divisions of property for the purpose of assessment by Real Property. Some spatial differences between these "views" may result when applications for property subdivision or consolidation are approved by DPP (e.g. become "legal") but are not (or not yet) recorded with the State Bureau of Conveyances. Recording parcel changes is the responsibility of the land owner/developer. More details...
The parcel layer was originally digitized from the hand drafted linen
maps. After digitizing, the line accuracy was checked by plotting all the
tiles and comparing against the original drafted maps. The TMK was
assigned to each polygon based on the Tax Map books, as produced by the
Finance Department. This layer is the base for many other layers. It is
the cadastral base for showing property boundaries, and any subsequent
subdivisions which modify these boundaries.
The TMK is the key to linking the polygon to other related databases, such as, land and building assessed valuation, ownership, addresses, building permits, and DLU permits.
Related_Spatial_and_Tabular_Data_Sets: The following are related tabular databases that contain additional information based on the TMK (the key related item). These files are copied weekly from various source databases.
On a regular basis property owners submit subdivisions to DPP. They are reviewed by several departments prior to approval and eventual entry into the database. These subdivisions are drawn at 1 inch = 40 feet, sometimes 1 inch = 20 feet. The COGO coordinates on these maps are used to update the parcel boundaries in the area where the subdivision occurs. Larger subdivisions are submitted through a digital DXF file format and merged into the parcel layer. This process provides a way to test the accuracy of the original digitizing. Should the COGO coordinates indicate an error in the digitized line, then the existing line is replaced with the COGO coordinates. When a DXF file is used, the new subdivision must be within 10 feet of the existing boundaries, or further checks are made to determine the accuracy of the parcels in the area of the subdivision. Experience has shown most DXF files will be within six feet of the existing parcels, only on rare occasions has it been necessary to correct an extensive number of existing parcel boundaries.
Tax Vs Regulatory Parcels
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