Mukesh Kumar pandey
Instiute of Remote Sensing Anna University Guindy
CONTENTS INTRODUCTION Tax Map Preparation and Maintenance Use of a Tax Map
TAX MAP SYSTEM Tax Map Scales, Symbols, Lines and Dimensions Parcel Numbers and Coordinate Locator Numbers Effective Tax Map Use
INDEX SYSTEM Types of Index Cards (Manual System) Mechanized (Computer) Cross Reference Index File Index Maps
MAINTENANCE SYSTEM Maintenance System Description Assessor's Part and Use of the Maintenance System
DIGITAL TAX MAP CONVERSION Selecting a System Cost and Conversion Methods Map Maintenance REFERENCE
All deeds or other instruments of conveyance are examined to determine the ownership of each parcel to be plotted on the maps. The aerial photographs clearly show all geographical features such as streets. town or village. the map sheets may be bound together in sets or otherwise filed by the city. federal.1. The cooperation and assistance of assessors are essential in a successful Tax Mapping Program. INTRODUCTION This material has been prepared as a guide to local assessors in the use of a tax map. town or village. Every parcel on a tax map is assigned a parcel number and a coordinate locator number. town and village. An index map is prepared showing the area covered by the tax map in a city. Definitions of terms in tax mapping are included in the appendix. accurately drawn to scale showing all the real property parcels within a city. A tax map is generally drafted on map sheets 30 inches high by 42 inches wide. As changes take place in ownership. The base manuscripts are the basic maps from which the final tax map is prepared. A. county and local government departments must be located and analyzed for use in tax map preparation. A tax map is a special purpose map. lakes. According to the State Board's Rules for the Preparation
. This photography is used as the foundation for preparing base manuscripts and includes features shown thereon that will assist the plotting of parcels. When the tax map is completed. the tax map system must be updated. roads. or shape of the parcels. 1. Tax Map Preparation and Maintenance The initial preparation and continued maintenance of tax maps are the responsibility of the Real Property Tax Service agency of the county or assessor where applicable. These maps are used to locate parcels and obtain other information required in assessment work. Prints are provided to the assessors. size. as well as property occupancy lines when they are well defined on the ground. The parcels are delineated on the tax map using the data obtained through deed research and plotting. Points of reference on the ground will have been prominently marked so as to provide check points on the photography. Tax Map Preparation Data which is obtained from state. railroad and utility lines. A base tax map is prepared using aerial photographs specifically created under controlled conditions. streams. The original maps remain where the maintenance is to be done.
Use of a Tax Map A tax map is primarily used by local governments to maintain a current inventory of all parcels in a city. B. TAX MAP SYSTEM A county tax map covers all the cities. a new map sheet may have to be prepared for that area. 2.and Maintenance of Tax Maps for Real Property Assessment and Taxation Administration. Each map sheet of a tax map covers one specific area. and identifies. Parcels are quickly located and additional information is easily obtained from the crossreference index file.
. 1. the areas covered by each of the section maps of that municipality. shape and dimensions (or acreage) or a parcel may be found on a tax map. The formation of new subdivisons generally requires the addition of many new parcels to the tax map. tax map parcels are easily grouped on the map for delineation of valuation influences. In a reassessment program. Every section is assigned a section number. Cross-reference through the parcel number to matching index cards or computer listings provides still other parcel information. 2. town and village is complete within itself. The same data and methods are used during the maintenance process as were used in the original work. A tax map even simplifies the preparation of the assessment roll itself. Tax Map Maintenance Once a tax map is completed. called a section. The index map shows. If many new parcels are added. The parcel numbering system provides a history of the way parcels are subdivided. Parcel identification numbers on an approved tax map constituted a legal description of a parcel on an assessment roll and are concise and accurate. towns and villages in the county. the assessor's copies of the tax map are a public record and must be displayed and made available for inspection by the public. Revisions are required when there are changes in parcel size or shape. town or village. it must be kept up-to-date. Assessment Purposes A tax map reduces the amount of work involved in assessment. Property Identification The size. Each set of maps for a city.
the scales used are generally 1 inch equals 200 feet or 1 equals 400 feet. If the acreage is a calculated value. Parcels of one acre or more need show only the road frontage dimensions. the dimensions are scaled. If the data are not available from these sources. The parcel acreage must also be given. Generation of parcel numbers
. a. the acreage figure is followed by a (c). The index file contains important data about the parcel and references to still further information. other lines and/or symbols may be employed. A. These numbers constitute a description for each parcel assessed and are used to locate the matching index file data for the parcel. In this case the dimensions are labeled with an (s) after the dimension.Parcels delineated on a tax map are identified by numbering systems. Depending on the mapper or local circumstances. 2. B. An explanation of some of these items follows: 1. Dimensions are given for each boundary of parcels of less that one acre. Lines and Dimensions Each map has a legend at the bottom of the sheet that explains many of the lines and symbols used on the map. Scales and Dimensions Areas with many small parcels are generally plotted using a large scale. Tax Map Scales. Parcel Numbers An individual parcel number is assigned to each parcel in the county when the map is prepared. Parcel Numbers and Coordinate Locator Numbers Parcel numbers and coordinate locator numbers are required for every parcel of property. The legend shown on each map will explain the lines and symbols being used. These dimensions are obtained from property deeds and other records. Where the area being mapped contains relatively few small parcels. Cities and villages are generally mapped at a scale not smaller than 1 inch equals 100 feet. such as 1 inch equals 50 feet. 1. Lines and Symbols Lines and symbols are used on the tax map to indicate boundaries and other distinguishing features. Symbols.
Modular unit boundaries do not necessarily coincide with city. every county is divided into modular units. and 1" = 50'.
. (Refer to Exhibits 3C and 3D in appendix). at 1" = 50' it requires 64 sections).All parcel numbers consist of three basic parts: the section number.16 15. 1" = 100'. railroads or other prominent features. These modular units correspond to a map scale of 1" = 400' and will measure 20" x 30" on each section map. Notice that at 1" = 200' it requires four sections to cover the same area shown at 1" = 400' (at 1" = 100' it requires 16 sections. however. Exhibit 3D shows the actual suffix numbers to be used with the 1" = 400' section number when larger scales of mapping are used.0 12.000 feet by 12. the block number. Typical section numbers for a county originally divided into 1" = 400' modular units might look like the following: 1" = 400' map: 1" = 200' map: 1" = 100' map: Section 10 Section 12 Section 15 10. Exhibit 3C shows the area covered by the modular unit at larger scales of 1" = 200'.04 15.000 foot dimensions lie along the east and west boundaries of these modular units. Up to 99 blocks may be included in a section. Blocks are formed to provide less than 100 parcels in any block.000 feet. rivers. town and village boundaries. You will note also that certain modular units cross town and village lines.68
Portion of Section 15.000 foot dimensions lie along the north and south boundaries and the 8. Generally. 8. The section numbers are based on county modular units. In many instances. the section number is followed by a two-digit suffix number which indicates the scale and the area within the modular unit that is mapped at the larger scale. arbitrary block boundaries are used. The 12. The blocks are numbered consecutively starting with the number 1. When a scale larger than 1" = 400' is required. The numbers start with one and increase consecutively from left to right across each row of modular units in the county starting with the top row.16 at 1" = 50'
Each section can be subdivided into blocks. The blocks are usually formed using natural boundaries such as roads. Each of the modular units is assigned a section number. and the lot number.
However. and a suffix starting with the number 1 is added. a. It is simply a measurement of the parcel's location from a given point added to the constant readings at the given point in the New York Coordinate System. The same general procedure applies to parcels that have been combined. Origination The mapper generates the coordinate locator number. See Exhibit #5. The first set of digits shows the final easterly reading. we mean that this number will not be duplicated within a county. Subdivision or combining of parcels When parcels are divided. Where an original parcel is extensively altered. it carries the suffix 1. check the legend for the correct symbol. usually in the right corner. A complete parcel number might look like 10. By unique. The second shows the final northerly reading. whenever practicable. c. now parcels are formed known as subdivisions.68-1-24. around the entire block. b. prior to subdivision. the new parcel number might look like 10. Locating a parcel on a section map 1.
.Lot numbers are assigned to each parcel in a block starting in the upper left portion of the block. If part of the parcel. possibly with slight variations. The section number is obtained from the title block in the legend at the bottom of each section map. as it may vary from mapper to mapper. continuing in a clockwise direction. The lot number consisting usually of one or two digits is shown within the lot boundaries. Coordinate Locator Numbers A unique number called a coordinator is assigned to each parcel of land within an entire county. This number is not intended for manual use but will be utilized in a computerized environment to help support new valuation and assessing techniques for local governments. The block number is usually an encircled number and is placed on the map at about the center of the block. it will be necessary to renumber the parcels. 3. has been retained by the original owner. Refer to Exhibit #4 for an example. If the map scale was changed to 1" = 50' in that area. They are numbered consecutively starting with number 1. 2. 2.161-24. The subdivisions carry the original lot or parcel number.
Relationship of Surrounding Parcels The relationship of parcels surrounding a given parcel is graphically shown on a tax map. A. the tax map is a valuable aid in discussions with taxpayers. considerable time and effort in all phases of assessing work will be saved. Refer to Exhibit #6 for an example. Grievance Day On grievance day. 4.The term coordinate locator number means an east reading and a north reading. a new coordinate locator number must be generated for each of the subdivided parcels. 3. 1. Effective Tax Map Use To obtain maximum benefit. Since parcels can be located rapidly from the maps. much valuable time can be saved. Use With Index System A parcel may be located in the cross-reference index files by parcel number or by surname of owner. The assessor may wish to have copies of section maps reduced in size for field use. Part of the index system is an index map which shows the coverage of each section map within a city. town or village. The parcels to be assessed may be conveniently grouped for efficient coverage. and further data can be obtained from the associated index system. Location and Shape of Parcels Knowing the location and shape of parcels is a great assistance during any assessing program. a tax map must be used to the greatest extent possible. Subdivision When parcels are subdivided. When this is done. taken from the point of origin of the appropriate zone of the New York Coordinate System to the visual center of each land parcel. in feet or meters. Each of the new coordinate locator numbers must be different from the number used for the original parcel.
. b. 2. The tax map gives a picture of the properties in question and other related parcels.
and lot number. School and special districts. Dimensions and/or acreage. The name of the city. i. the alphabetical cards merely refer to the matching card by parcel number. Types of Index Cards (Manual System) In some index card systems there are two identical sets: one filed by parcel number and the other by owner's surname. The parcel number: section block and lot number. Subdivision name. township and range. h. magnetic tape or disc. Computer printouts are supplied to the individual local assessors for their day-to-day use and maintenance. section. INDEX SYSTEM The index system consists of a series of cross-reference index data files and index maps for each city.) j. and maintained by the County Real Property Tax Service Office. New copies of the computer printouts are supplied periodically as required. Physical location of the property. Minimum State Board requirements for index cards are given below. d. such as street number and name. town and village. In some jurisdictions. In such a system. b. If applicable. mailing addresses. tract information showing the tract. e. the cross-reference index data are captured on IBM cards.
. A. The index maps serve as a key to locate the various section maps in a municipality. In a growing number of jurisdictions. Other systems use the numerical set as the master cards. c. Numerical The numerical cards should provide for the following: a. the cross-reference index data are still manually entered on cross-reference index cards. (The previous identification is essential to an orderly transition from an old system to a new system based on a tax map. deed reference. the index cards are generally maintained by each assessor and County Real Property Tax Service Agency in two sets: usually one set is filed numerically by parcel number and the other set is filed alphabetically by surname of the owner. lot. The coordinate locator number. 1. Both tools facilitate locating parcels on the section maps and refer to other related parcel information. f. town or village. g. Information with respect to the owner includes the following: owner's names. Parcel identification that existed prior to the development of the tax map. containing all information. map reference. In this type of setup.
with the surname being the prominent feature for filing. County tax map systems approved by the State Board are required by statute to be maintained by the county. the following information must be provided. waterways and railroads are shown. Parcel number. Property address. In this case. e. streets.All of this information can be shown on the index cards maintained in numerical sequence if 4 x 6 inch cards are utilized both front and back. The name of the city. B. Prior to completion of a tax map project. with all the data pertinent thereto. NOTE: The cross-reference data to be captured in either a manual or mechanized systems are those stated in the State Board requirements. all the minimum State Board requirements for the numerical data are captured and stored in a master computer file. The following description is general in nature. would list any and all parcels owned by any taxpayer in sequence according to surname. Index Maps The index maps for a municipality are at a smaller scale than the individual section maps. a single card may be used to list all properties owned by a single owner. therefore. because the numerical file duplicates all the information on the alphabetical file. Mechanized (Computer) Cross Reference Index File In this type of arrangement. Without continued maintenance.Liber and page. MAINTENANCE SYSTEM Continued maintenance of the tax map and index system is necessary to keep both sets of records up-to-date. c. the county director of real property tax services will provide assessors will explicit information as to how the tax map maintenance system will operate in their county. town or village. An alphabetical listing. pending issuance of specific instructions by the county director of real property tax services. 2. When the property is sold. On each index map is found the outline of each section map in the municipality with its proper numerical designation.
. The complete mailing address of the owner. C. A printout can then be produced automatically. To assist in locating a particular section map. d. Deed reference . and the new deed reference. Owner's name. b. based on either a numerical or alphabetical sequence. the tax map and index system will rapidly become useless. a. features such as major roads. Alphabetical Where the alphabetical set of index cards is not a duplicate of the numerical set. there should be room provided on the card to indicate the new owner. g. the date sold. f.
This is true even if the visual center of the remaining parcel is still located within ten feet in either direction of its original position. When this is done. new section numbers are generated. The actual maintenance work is the responsibility of the county. it may become necessary to make new larger scale maps. Acreage calculations Acreage calculations required as a result of parcel changes are done in the same manner as required during the original tax map preparation. Tax Map Maintenance Any changes in the boundaries of parcels. the visual center may be adjusted in order to obtain a new coordinate locator number. but not all changes in the index system require tax map revisions. It is sometimes necessary to renumber all the parcels in the whole book. both acreage values are shown on the map. Subdivisions With the addition of many new parcels. b. Coordinate locator number Subdivided parcels require new coordinate locator numbers. All parcels covered by the old maps then receive the new appropriate section number as part of their parcel number. In this case.As changes occur in parcel size. Parcel Number Parcel numbers are changed whenever parcels are split or new parcels established. If the computed acreage and deed acreage are not in substantial agreement. shape or number. The assessors' cooperation and assistance are essential in the maintenance of the tax map as well as in the initial preparation of the tax map. d. Maintenance System Description All tax map revisions and additions require changes to be made in the index system. a. A. special or service districts or other features require tax map revision. Each of the new coordinate locator numbers must be different from the number of the original parcel being subdivided. c.
. except in a few designated counties where it is the specific responsibility of the individual assessors. 1. revision to the tax map and index file becomes necessary.
In such cases. Assessor's Part and Use of the Maintenance System After the tax map and index file are completed for a city. The index file data for the affected parcels are then revised. Changes or corrections may occur that may come to the attention of the assessor in the first instance. Digital (automated) mapping systems facilitate the planning and analysis of a wide variety of data. The digital data (maps) have become an important commodity for landrelated and Geographic Information Systems (GIS) adopted by many county govenments as an approach for gathering. storing and managing such data. 1. DIGITAL TAX MAP CONVERSION Tax Maps have become a significant tool for municipalities in New York State. These changes will be forwarded to the assessors and they will have to keep their record's current according to the established maintenance system. It also requires the addition of new or revised data as new parcels are created. b. the assessor must notify the county tax map department of such changes. The process of converting the traditional paper tax map to a computerized (automated) tax map is known as a digital conversion. copies of the tax map and index file will be provided by the county to the local assessor. Index System Maintenance Index systems maintenance consists of revising the information contained on the index file as changes occur. New file additions New file data must be added to the index file system when new parcels are created. Revised tax maps or pertinent portions thereof will be furnished by the county to the assessor each year. This usually occurs whenever any changes are made in the tax map.2. town or village. If standardized. from emergency response to land valuation. B. Revisions Index file revisions are required when any of the data included on the file become obsolete. the data can be readily exchanged with other departments and systems throughout the municipality and further shared with other governmental agencies outside the
. Recording Changes Information such as ownership changes and the creation of new parcels will require action by the county tax map maintenance department. a.
technological. Data acquisition and conversion are the major expenses and their costs will vary. Costs. All potential users should be identified and their needs addressed when choosing or designing a system. The GIS facilitates the sharing of data. especially for maps with a lot of line work. Scanners are extremely sensitive to any marks. and conversion time should be evaluated. capability. text or symbols to a vector format. B. allowing various users to manipulate and selectively retrieve "layers" of parcel information and to produce composite maps with only the data needed by each. designing. Costs of hardware and software usually account for one-fifth or less of the total project cost. when linked with the assessment data. A systems analyst or tax map specialist can be helpful in this regard.municipality. and the private sector. It is also important to consider whether the system will be required to communicate with other departments containing land-related or spatial data. and display geographically referenced information (GIS). depending on the quality of the resource materials and on the density of the area to be mapped. Cost and Conversion Methods Adequate funding should be provided when converting to an automated mapping system. analyze. A digital tax map. A.
. Selecting a System Jurisdictions contemplating the development of new mapping systems should investigate the possibility of entering into a consortium with other local governments. The two primary methods of converting tax maps to a digital format are scanning and manual digitizing: a. It also eliminates the duplication of effort inherent in separate map systems. summarize. utilities. Adequate time and resources should be allocated to planning. the costs of implementation and maintenance can be shared by all users. A fully automated system that supports interaction between graphics and text information is preferable to a computer-assisted drafting (CAD) system. Computerization of the map data provides the capability to manage. Scanning-process whereby paper maps are passed through a drum-like electronic scanner to capture an entire sheet of features with the output creating a raster image of the map. When municipalities work together to develop an automated mapping system. but the maps must be carefully prepared. The raster image is registered or oriented to the coordinate system desired and software is utilized to convert lines. can be a great asset to the assessor for establishing property market value. Scanning data is faster than manual digitizing. and selecting a system. Such a cooperative approach would provide jurisdictions with financial. but generally very cost effective. and managerial assistance. lines or text that are not part of the map coverage.
Digital Map Maintenance Digital tax maps should be continually maintained by qualified technicians. Digital maps represent a substantial capital investment. Points. C. which is lost unless all changes and corrections are made on a current basis. In most counties manual digitizing is the preferred method of capture because the operator can make decisions and control the output when discrepancies occur between sheets. Text. parcel corrections from new and more accurate survey data. Map maintenance involves recording description changes. lines and area features that compose a map are converted into x. symbols and other detailed features are captured by utilizing computer aid design (CAD) software. Manual Digitizing-process whereby paper maps are placed on an electronic digitizing board and the operator converts the spatial features on a map into a digital format. y coordinates. For digital or computerized map data a backup procedure should be in place in case of computer failures. and most importantly notifying tax map users and assessors of these changes.
REFERENCES *DEPARTMENT OF TAXATION AND FINANCE USA *ESRI *GOOGLE