Property Tax Terms Flashcards
Ad valorem tax
In reference to property, a tax based upon the value of the property.
Annual Assessment Report (AAR)
A USPAP required report completed by the assessor for their client, the municipality, which explains how the assessor completed their assessment work for the year. This report must be completed within 30 days after the finaladjournment of the Board of Review.
Apportionment
A proportional distribution of the levy of a taxing jurisdiction amongmunicipalities based upon the value of the municipalities or parts of municipalities.
Assessed Value
A dollar amount assigned to the taxable property, both real (by parcel)and personal (by owner), by the assessor for the purpose of taxation. Assessed value isestimated as of January 1 and will apply to the taxes levied at the end of that year.Assessed value is called a primary assessment because a levy is applied directly against itto determine the tax due. Accurate assessed values ensure fairness between propertieswithin the taxing jurisdiction. (See Equalized value for fairness between municipalities).
Assessment district
An assessor’s jurisdiction; it may or may not be an entire tax district. Any subdivision of territory whether whole or part of a municipality where aseparate assessment of taxable property is made. Such districts may be referred to astaxing districts, administrative districts, or special purpose districts. (See sec. 70.08, Wis. Stats.)
Assessment District
Any subdivision of territory whether whole or in part of a municipality in which a separate assessment of taxable property is made. Such districtsmay be referred to as taxation jurisdictions, administrative districts, special purpose districts. etc. (See sec. 70.08 Wis. Stats.)
Assessment Level
The relationship between the total assessed value and the equalizedvalue of non-manufacturing property minus corrections for the prior year over and under charges within a municipality-town, village, or city. For example if the assessed value of all the property subject to property tax in the municipality is $2,700,000 and the equalizedvalue in the municipality is $3,000,000 then the “assessment level” is said to be 90% ($2,700,000/$3,000,000 = .90 or 90%).
Assessment level
The ratio of the assessed value to the market value of all taxable property within a district (town, village, or city). For example if the assessed value of all thetaxable property in Town “A” is $2,700,000 and the market value of all taxable property inTown “A” is $3,000,000 then the “assessment level” is said to be 90%.
Assessment Ratio
The relationship between the assessed value and the fair marketvalue For example, if the assessment of a parcel which sold for $150,000 (fair market value)was $140,000, the assessment ratio is said to be 93% (140,000 divided by 150,000). Thedifference in the assessment level and the assessment ratio is that the level typically refers to the taxation district; the ratio refers to the individual parcel. The assessment ratio doesnot apply to agricultural lands, agricultural forest, or undeveloped lands.
Assessing
The act of valuing a property for the purpose of establishing a tax base.
Assessment
See Assessed value.
Assessment roll
The official listing of all properties within a given municipality (Town,Village, City) by ownership, description, and location showing the corresponding assessedvalues for each. The completed assessment roll is an official listing which contains owners and legaldescriptions of all real estate parcels and items of personal property within a taxationdistrict, acreages of most parcels, the statutory classification and assessed value, accordingto land and improvements, of general taxable parcels.
Assessment year
The period of time during which the assessment of all propertieswithin a given assessment district must be completed; the period between tax lien dates.
Assessor
The administrator charged with the assessment of property for ad valoremtaxes; the precise duties differ from state to state depending upon state statutes.
Board of Review
A quasi-judicial board charged with the responsibility of raising orlowering assessments proven incorrect as well as correcting any errors in the assessmentroll. The Board of Review consists of a clerk and selected municipal officers (other than theassessor) or citizens. It hears all objections to the amount or valuation of property ifobjections are made in writing and filed with its clerk prior to adjournment of publichearings. The Board examines the assessment roll or rolls and corrects all apparent errorsin description or computation, adds all omitted property to the assessment roll and determines whether an assessor’s valuation is correct from evidence brought before it. The Board cannot determine exempt or taxable status of property.
CDU rating
A composite rating of the overall Condition, Desirability and Usefulness of astructure as developed by the Cole-Layer-Trumble Company and it is used nationally as asimple, direct and uniform method of estimating accrued depreciation.
Certified Assessment Evaluator
A professional designation (CAE) conferred by theInternational Association of Assessing Officers (IAAO) upon qualifying individuals.
Certified property tax
An ad valorem property tax where the assessment ratio variesfor different property classes. This differs from state to state depending upon state statutes.
Doomage assessment
The process of arriving at an assessment from the best information available when the assessor is denied the opportunity to physically inspect aproperty; making an assessment without actually viewing the property or receiving and/oraccepting the taxpayer’s declaration of personal property.
Electronic Computer Exemption Report
The Electronic Computer Exemption Report was previously known as the Computer Exemption Report. The Computer ExemptionReport is an electronically filed report filed by the assessor with the Department of Revenue by May 1st. Amended filings can be submitted through September 1st. This report provides the value of all exempt computer and peripheral equipment, as its true cash value.
Equalized Value
The estimated value of all taxable real and personal property in eachtaxation district, by class, as of January 1 and certified by DOR on August 15 of each year.The value represents market value (most probable selling price), except for agriculturalproperty, which is based on its use (ability to generate agricultural income) and agriculturalforest and undeveloped lands, which are based on 50% of their full value.
Equalization
The process of establishing the January 1 market value (or use value foragricultural land) by class of real property and item of personal property for each taxationdistrict.
Equated Value
The dollar amount placed on individual parcels of manufacturingproperty in a taxation district for tax collection purposes. It is calculated by multiplying themarket value assessment of the property as determined by DOR times the assessment levelof all other property within the taxation district.
Equity
In reference to property taxes, a condition in which the tax load is distributedfairly (or equitably), based on the concept of uniformity provided in the state constitution (i.e. each person’s share of the tax is based on each property’s value compared to the total value of all taxable property). Typically, this would require periodic reviews of the assessments (local revaluations) to account for the constantly changing economic factorsimpacting property. In practical terms, you have equity in taxes when the assessed value ofeach property bears the same relationship to market or use value. In reference to value, it is the owner’s financial interest in the property remaining afterdeducting all liens (including mortgages) and charges against it.
Estimated Fair Market Value-As found on tax bills
The assessed value of each locally assessed parcel (except those including agricultural land) divided by the entiretaxation district’s level of assessment (titled average assessment ratio on the tax bill). Thisestimate gives the property owner a basis for comparison of their perception of the marketvs. what is being used to base their share of taxes on. Since the level of assessment is anaverage for the taxation district, and there is naturally going to be some variance in thelocal assessor’s accuracy on every parcel. Minor differences between the estimated fair market value and the property owner’s opinion of value shouldn’t raise concern. Large differences require further investigation.
Exempt property
See tax exemption.
Expert help
Is employed when the governing body of a municipality not subject toassessment by a county assessor determines it is in the public interest to appoint such help to aid in making the assessments in order that they may be equitably made and in compliance with the law. The expert help may be a private firm or person, or an employeeof the Department of Revenue.
Field crew
The total staff assigned to a specific appraisal project, including datacollectors, reviewers, staff appraisers, clerical and administrative supporting personnel.
Forest cropland
Land taxes at a set amount per acre, must contain at least 40 or moreacres, is more suitable for the growing of timber than for other purposes, assessed by thelocal assessor, subject to review under Chapter 70 and is open to the public for hunting andfishing.
Fractional assessment
When the assessment is made at some percentage of the fullvalue as determined by policy by the government.
Full Value
(1) Throughout this manual this term means the value at 100% of the valuestandard. This is the value that should be applied in assessing the property per Wisconsinstatutes, see pages 7-6 and 7-7. (2) The same as equalized value, however is often usedwhen referring to the value of school and special districts.
General property tax
The following elements must be present: (1) a dollar amount oflevy; (2) total assessed values of individual properties (parcels of real property/personalproperty items); and (3) uniform rate of taxation within the same common area is to be applied to all taxable real and personal property within that area.
Improvement
An addition to raw land intended to increase the value. Examples includebuildings, structures, and attachments or annexations to land that are intended to remainso attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers.
Inequity
See equity.
Land value maps
A map used in conjunction with mass appraising, generally drawn tosmall scale and showing comparative unit land values, on a block to block basis.
Level of Assessment
See Assessment Level
Levy
The amount of tax imposed by a taxation jurisdiction or government unit.
Lien
A charge against property whereby the property is made the security for the payment of a debt.
Market value
The definition of market value is the most probable price which a propertyshould bring in a competitive and open market under all conditions requisite to a fair sale,the buyer and seller each acting prudently and knowledgeably, and assuming the price isnot affected by undue stimulus. Implicit in this definition is the consummation of a sale asof a specified date and the passing of title from seller to buyer under conditions whereby: 1) Buyer and seller are typically motivated; 2) Both parties are well informed or well advised, and acting in what they consider their own best interests; 3) A reasonable time is allowed for exposure in the open market; 4) Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5) The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.
Mass appraisal
The process of valuing a universe of properties, as of a specified date,utilizing standard methodology, using common data and allowing for statistical testing.
Mass appraisal model
A mathematical formula or equation reflecting how supply anddemand factors interact on a market level.
Mill rate
A mill is one-thousandth of one dollar. Tax rates are often expressed in millsper dollar. Example: Tax = $3,000 Taxable assessed value = $100,000 Mill rate = 3,000/100,000 = 0.03 of a dollar per dollar of taxable assessed value
Municipal Assessment Report
The Municipal Assessment Report was previously known as the Assessor’s Final Report (AFR). The Municipal Assessment Report is anelectronic report filed by the assessor with the Department of Revenue. It can be filed as an“Estimate” (before the Board of Review), as a “Final” (after the Board of Review), or as an“Amended” report to make changes to a previously filed “Final” version. This electronic report provides changes in assessed values and reasons for the changes between the prioryear’s assessed values and the current year’s assessed values of the entire taxation district.An estimated or final version of this report must be filed by the second Monday of June.
Notice of Changed Assessment
A written notification to a property owner of theassessed value of certain properties described therein; mandated by law to be given to eachproperty owner following a change in value of the property.
Over assessed
A condition wherein a property is assessed proportionately higher thancomparable properties.
Parcel identification number (PIN)
An identification number, assigned to a parcel of land to uniquely identify that parcel from any other parcel within a given taxing jurisdiction.
Preferential assessment
An assessing system providing preferential treatment in theform of reduced rates to a particular class of property, such as a system providing for farmproperties to be assessed in accordance to their value in use as opposed to their value in theopen market.
Property class
A division of like properties generally defined by statutes and generallybased upon their present use. The basis for establishing assessment ratios in a classified property assessment system.
Property record card
A document specially designated to record and process specifiedproperty data; may serve as a source document, a processing form; and/or a permanentproperty record.
Real Estate Transfer Return
The form required to be filed with the register of deeds bythe grantor when recording real estate which has been conveyed to a different entity. Theform’s primary use is for the assessor to use in implementing the uniformity provisionArticle VIII of the State Constitution. Among other things, the form documents the property transferred, the grantor, grantee and the value placed on the property.
Reassessment
The revaluation of all properties within a given jurisdiction for the purpose of establishing a new tax base. When a written complaint is made to the Department of Revenue by the owners of 5% ormore of the assessed valuation of the property within a municipality stating that theassessment of property in the municipality is not in substantial compliance with the lawand that the interest of the public would be promoted by a reassessment, the departmentcan order such actual doing over of the assessment roll (reassessment) of all or part of the taxable property in municipality.
Revaluation
Placing new values on all taxable property for the purpose of a new assessment. The previous year’s assessment roll is not affected. The term is often used in conjunction with sec. 70.055, Wis. Stats., where expert help can be hired to work with theassessor in revaluing the district.
Sales ratio study
A statistical analysis of the distribution of assessment or appraisal-tosale ratios of a sample of recent sales made for the purpose of drawing inferences regardingthe entire population of parcels from which the sample was abstracted.
Tax bill
An itemized statement showing the amount of taxes owed for certain propertydescribed therein and forwardable to the party or parties legally liable for payment thereof.
Tax exemption
Either total or partial freedom from taxation granted by specific state statute.
Tax Increment District Assessment Report
The TID Assessment Report was previously known as Tax Incremental Assessor’s Final Report (TID AFR). The TID Assessment Report is an electronically filed report filed by the assessor with the Department of Revenue. Like the Municipal Assessment Report, the TID AssessmentReport can be filed as an “Estimate” (before Board of Review), as a “Final” (after Board ofReview), or as an “Amended” report. Amended reports make changes to a previously filed“Final” version. This electronic report provides the total assessed value of all locallyassessed property in each Tax Increment District, by School District, Union High District (ifany), and Special District. An estimated or final version of this report must be filed by the second Monday of June.
Tax Incremental Financing District
A contiguous geographic area, within a city orvillage defined and created by resolution of the local legislative body. It is targeted towardeliminating blighted areas, rehabilitating areas declining in value, and/or promotingindustrial development. The taxes generated due to value increase are used to pay for TIFeligible projects such as public improvements.
Tax levy
In reference to property taxes, the total revenue realized by the tax.
Tax mapping
The creation of accurate representations of property boundary lines atappropriate scales to provide a graphic inventory of parcels for use in accounting,appraising and assessing. Such maps show dimensions and the relative size and location ofeach tract with respect to other tracts. Also known as assessment maps and cadastral maps.
Tax rate
The rate generally expressed in dollars per hundred or dollars per thousand(mills) applied against the tax base (assessed value) to compute the amount of taxes. The tax rate is derived by dividing the total amount of the tax levy by the total assessed value ofthe taxing district.
Tax roll
The official list showing the amount of taxes, special assessments, and chargeslevied against each parcel and item of personal property in the municipality.
Tax sale
The sale of a taxpayer’s property to collect delinquent taxes from the proceeds ofthe sale when the taxpayer has failed to redeem it within the statutory period.
Taxation
The right of government to tax property to support the government.
Taxation District
A town, village, or city. If a city or village lies in more than onecounty, that portion of the city or village which lies in each county. (See sec. 74.01(6), Wis.Stats.).
Taxation Jurisdiction
An entity which is authorized by law to levy taxes on generalproperty which is located within its boundaries. (See sec. 74.01(7), Wis. Stats.). In additionto towns, villages and cities, this includes school districts, sewerage districts and lakerehabilitation districts, for example.
True Cash Value
The statutory reference to the market value of personal property (sec. 70.34, Wis. Stats).
Uniformity
The constitutional requirement that the taxable property must bear itsproportionate share of ad valorem basis taxes. As applied to assessing, a condition whereinall properties are assessed at the same ratio to market value, or other standard of valuedepending upon the particular assessing practices. Following a 1974 amendment to theconstitution, agricultural land may be non-uniform with other property, but must be uniform within its class. The standard for value for agricultural property is its value in use.
Use Value
The value a specific property has for a specific use. Beginning in 2000,agricultural property is assessed according to its use as farmland instead of its marketvalue as indicated by sales. The guideline values are based on 5-year average income andexpense data modified by the tax rate in each taxation district in the state.
Use Value Assessment
An assessment based on the value of the property as it iscurrently used, not its market value. This only applies to agricultural land. The guidelinesfor the use values are based on administrative rules, and developed by DOR staff serving assupport for the Farmland Advisory Council who adopts the values.
Value Standard
The basis for the methods used in estimating values for the equalized orassessed values. There are two basic values used in the process, the market value (‘full value’ for real property and ‘true cash value’ for personal property), which is the basis forvalue of all property except agricultural land. The market value is based on the most probable selling price of the property. Agricultural land, as defined by administrative rule,is based on a valuation standard which analyzes the ability to generate income as it iscurrently being used, hence ‘use value’.
Woodland tax lands
Land taxes at a set amount per acre, containing at least 10 acresbut less than the acreage required for forest croplands, located outside villages and cities,void of an improvement having assessed value in itself and more suitable for the growing oftimber than for other purposes.
Aggregate ratio
As applied to real estate, the ratio of the total assessed value to thetotal selling price.
Average deviation
In a distribution of values, the average amount of deviation of all thevalues from the mean value equal to the total amount of deviation from the mean dividedby the number of deviations.
Coefficient
A value prefixed as a multiplier to a variable or an unknown quantity.
Coefficient of dispersion
As applied to an assessment-to-sale ratio distribution, a measure of dispersion in a given distribution equal to the average deviation of the ratiosfrom the mean or median ratio divided by the mean or median ratio.
Frequency distribution
A display of the frequency where each value in a given distribution occurs; or in a grouped frequency distribution, a display of the frequency of the values within various intervals, or value groupings occur.
Mean
A measure of central tendency equal to the sum of the values divided by the number. Also referred to as arithmetic average or arithmetic mean.
Median
A measure of central tendency equal to that point in a distribution above which50% of the values fall and below which 50% of the values fall. The 50th percentile is the 2ndquartile.
Mode
A measure of central tendency equal to the value occurring most frequently in agiven distribution. In a grouped frequency distribution, the mode is equal to the midpoint ofthe interval with the greatest frequency.
Multiple Regression analysis
A statistical technique for making statements as to thedegree of linear association between a criterion (dependent) variable and one or more predicator (independent) variables; a simple linear regression having one independentvariable, and multiple linear regression having more than one independent variable.
Normal distribution
A distribution in which all the values are distributed symmetrically about the mean value, with 68.26% of the values falling between +1 standard deviation, 95.44% between +2 standard deviations, and 99.74% between +3 standard deviations.
Percentile rank
The relative position of a value in a distribution of values expressed inpercentage terms; for instance, as applied to an assessment-to-sale ratio distribution, aratio with a percentile rank of 83 would indicate 83% of the ratios were lower and 17% ofthe ratios were higher than that particular ratio.
Population
As applied to real estate, all the parcels of a given type in the group understudy, i.e., all the parcels of a given neighborhood, district, etc.
Precision
As applied to real estate, it refers to the closeness of estimated value to actualselling price on an aggregate basis.
Price related differential
As applied to real estate, an analytical measure of thevertical uniformity of values in a given distribution calculated by dividing the mean ratio bythe aggregate ratio; a ratio of more than one being generally indicative of the relativeundervaluation of high priced properties as compared to the less valuable properties,whereas a ratio of less than 1 would indicate the converse relationship.
Quartile
Positions in a distribution at 25 percentile intervals; the first quartile being equal to the 25th percentile, the second quartile being equal to the 50th percentile or the median, and the third quartile being equal to the 75th percentile.
Range
The difference between the highest and lowest value in a distribution.
Ratio
A fixed relationship between two similar things expressed in terms of the numberof times the first contains the second; the quotient of one quantity divided by anotherquantity of the same type, generally expressed as a fraction.
Sample
As applied to real estate, a set of parcels taken from a given universe which isused to make inferences about values for the universe.
Random sample
A sample where each parcel in the universe is given equal chance of being included.
Selective sample
A sample where each parcel in the universe being chosen by othercriteria, is not given an equal chance of being included. Essentially all assessment-to-sale ratio studies are non-probability samples.
Sample size
As applied to real estate, the number of parcels needed from a universe toachieve a desired level of precision, given the total number of parcels in the universe andthe standard deviation thereof.
Standard deviation
A measure of dispersion, variability or scatter of values in a givendistribution equal to the square root of the arithmetic mean of the squares of deviationsfrom the mean.
Standard error of the mean
A measure of the statistical variability of the mean equalto the standard deviation of the distribution divided by the square root of the sample size.
Stratified sampling
The selection of sample parcels from distinct groups within thetotal universe based upon the known sizes and characteristics of these distinct groups.
Absorption field
A drainage system consisting of a series of pipes laid in trenches filledwith sand, gravel or crushed stone, through which septic tank effluent may seep or leachinto the surrounding ground.
Acoustical tile
A ceiling or wall tile finishing material with an inherent property toabsorb sound; usually made of mineral, fiber, or insulated metal materials.
Addition
Part of building added or joined to an existing building. Living areas built ontoresidence after original construction; single wall in common with residence, usually onlyone door connects the two.
Aggregate
Any of various hard, inert materials, like sand, gravel, or pebbles added to acementing or bonding agent to make concrete, plaster, etc.
Anchor bolt
Long bolts cemented into the top of a foundation wall, and to which the sillof the structure is bolted.
Apartment hotel
A building designed for non-transient residential use divided intodwelling units similar to an apartment house, but having such hotel accommodations asroom furnishings, lounges, public dining room, maid service, etc.
Apartment house
A multi-family residence containing three or more non-transient residential living units and generally providing a number of common facilities and services.
Apron
A finish strip applied below the stool of a window to cover the rough plaster ordrywall edge. A paved or hard packed area abutting a garage door or other opening.
Arcade
A series of arches and their supports, which provides covered passage between buildings. A roofed walkway or passageway, frequently with shops on both sides.
Arch
A curved structural member used to span an opening, so designed that vertical loads are transmitted as vertical or oblique stresses on either side of the opening.
Areaway
An uncovered space next to a building, for entrance of light, air or access.
Asbestos cement
A mixture of asbestos fibers, Portland cement, and water which can be formed into building products with high fire and weather resistance.
Ashlar
A wall facing of masonry slabs (stone, terra cotta) applied over the bearing masonry of exterior walls.
Asphalt
Bitumen mixed with mineral aggregates used as a hard surface for driveways, streets, etc.
Asphalt flooring
Consists of limestone dust and coarse aggregate incorporated with either asphaltic bitumen or equal proportions of asphaltic bitumen and asphalt.
Attic
An unfinished or semi-finished portion of a building lying between the highest finished story and the roof and wholly within the roof framing.
Awning
A roof-like shelter extending over a doorway window, porch, etc., which provides protection from the sun or rain.
Backfill
The material used for refilling an excavation.
Backing
Rough inner face of a wall; earth deposited behind retaining wall.
Backup
The inner, load bearing or structural portion of a masonry wall, usually finished with face brick, stone, ashlar, stucco or other decorative or protective veneer.
Balcony
A balustraded or railed elevated platform projecting from the wall or a building ,usually cantilevered or supported by columns.
Balusters (bannisters)
A short pillar or post, usually circular, slender above and building below, supporting a rail; the uprights supporting the handrail of a staircase.
Balustrade
A row of balusters surmounted by a rail, coping or cornice.
Base molding
Finishing wood to cover construction joints between baseboard and floor.
Basement
A building story which is wholly or partly below grade level.
Batten
Narrow strips of wood or other material used to finish and cover the vertical joints where two boards meet.
Batter board
One of a pair of horizontal boards nailed to posts set at the corners of anexcavation, used to indicate the desired level of the foundation, also as a fastening forstretched strings to indicate outlines of foundation walls.
Bay
(1) a horizontal area division of a building usually defined as the space betweencolumns or division walls; (2) an internal recess formed by causing a wall to project beyondits general line.
Bay window
A window, or group of continuous windows projecting from the main wall ofa building. A bay window has its own foundation.
Beam
(1) a long structural load-bearing member which is placed horizontally or nearly soand which is supported by both ends, infrequently, at intervals along its length; (2) a principal load supporting member of a building; may be of wood, steel, or concrete; transmits load horizontally to vertical posts, columns, or bearing walls.
Beam, spandrel
A wall beam supporting the wall above, as well as the floor.
Bearing area
The area of contact between a bearing member (beam, girder, footing) andits underlying support (column bearing wall, load bearing ground).
Bed
Horizontal surface on which structural members or slabs are laid or supported.
Bent
A transverse frame of a building designed to support either horizontal or verticalloads.
Beveled wood siding
Siding board of varying widths, with lower edge thicker thanupper edge is covered by lower edge of board above. Types include Dolly Varden, andshiplap.
Board foot
A unit of measure represented by a board one foot long, one foot wide, andone inch thick, or 144 cubic inches.
Boiler
Metal vessel for heating water for generating steam.
Bolster
A horizontal timber on a post for lessening the free span of a beam.
Bond
The arrangement of individual masonry units in certain overlapping patterns togive the finished structural unit additional strength and to allow the individual elements toact together as a cohesive, integrated unit.
Brace
A structural member reinforcing a frame or truss.
Bridging
A method of bracing floor joists by fixing lateral members between the joists.
Building
Any structure partially or wholly above ground designed to shelter people,animals or goods.
Building, fireproof
A building in which all parts carrying loads or resisting stresses(frame) and all exterior and interior wall, floors, and staircases are made of incombustiblematerials and in which all metallic structural members are encased in materials which remain rigid at the highest possible temperature in case its contents are burned, or whichprovide ample insulation from such a temperature.
Building, paper
Tarred felt paper sheathing for walls and roofs, to stop drafts andinsulate against dampness.
Building service systems
Those units or systems providing plumbing, sewerage,heating, ventilating, air conditioning, lighting, power, vertical transport, fire protection andspecial services such as public address or oxygen to a building.
Building, single-purpose
A building designed for a specific purpose that cannot be usedfor another purpose without substantial alterations, e.g., a theater or church.
Built-ins
Items like cabinets, counters, desks, benches, shelving and equipmentpermanently attached to the building structure that cannot be removed without leavingevidence of removal. These items are not considered personal property.
Built-up roofing
Two or more layers of tarred felt, joined with bonding or sealing compound.
Bulkhead
A retaining structure of timber, steel, or reinforced concrete erected along thewater for shore protection. Solid fill is usually placed behind it to extend the shore to thebulkhead line.
Bungalow
One-story dwelling unit somewhat more pretentious than a cottage.
Buttress
An external structure, usually brick or stone, built against a wall to support orreinforce it.
Caisson foundation
A foundation system where holes are drilled in the earth to bearingstrata and then filled with concrete.
Chamfer
To bevel or round off a right angle corner.
Canopy
An ornamental roof-like covering supported by posts or suspended from a wall.
Cant strip
A wedge or triangular-shaped piece, generally installed on flat roofs aroundperimeter or at the junction of that roof and an adjoining wall.
Cantilever
A structural member projecting horizontally well beyond its vertical support.
Cap
The capital or uppermost part of a column or post; its function is to transmit supported loads to the column.
Casement window
A type of window having a sash with hinges on one side, allowing window to open vertically like a door.
Catch basin
A chamber designed in a drainage system to intercept solids and prevent their entrance into the system.
Causeway
A raised or paved way (road).
Cavity wall
A masonry or concrete wall consisting of two wythes with air space between them; the inner and outer wythes are tied together with metal ties.
Cellular concrete
Cement based concrete, mixed with fine sand and large amounts of air pockets no aggregate. Lightweight.
Chimney cap
A large stone or formed concrete which finishes the top of a chimney.
Chimney pots
Cylindrical earthenware pots at the top of the chimney shaft.
Clapboard
Siding board of varying widths, with lower edge thicker than upper edge that is covered by lower edge of board above.
Cleat
A strip fastened across something to give strength or hold in position.
Clerestory window
A window or series of windows in a wall above the primary roofline; designed to provide additional lighting and ventilation for the central part of the building.
Cofferdam
A temporary box-like structure used to hold back water or earth while work is being done inside it.
Column
(1) a structurally isolated vertical member which is at least eight to ten times as long as its least lateral dimension designed to carry loads. (2) a vertical structural member supporting horizontal members (beams, girders) designed to transmit load to bearing material at base of column.
Common brick
Local inexpensive clay brick, no uniform face or precision mold.
Composition siding
A manufactured wall covering, often finished in an imitation brick pattern.
Concrete
A hard stone-like material made by mixing sand, an aggregate such as crushed stone or gravel, cement, and water, and allowing the mixture to harden.
Concrete block
Concrete formed into the shape of a block and allowed to set until it hardens. Used as a masonry unit.
Conduit
A pipe or tube. An artificial tunnel used to enclose wires or pipes or to convey water or other fluids.
Construction, brick
A type of construction where the exterior walls are bearing walls(q.v.) made of solid brick and tile masonry.
Construction, brick veneer
A type of construction where the exterior walls are one-layer brick curtain walls backed by a wood frame.
Construction, mill
A type of construction where the exterior walls are substantial masonry bearing walls, the structural members are of heavy timber and further characterized by an open design and other safeguards against fire hazards.
Construction, reinforced concrete
A type of construction where the principalstructural members, such as the floors, columns, etc., are made of concrete poured aroundisolated steel bars or steel meshwork in such manner that the two materials act together inresisting forces.
Construction, steel frame
A type of construction where a framework of steel structuralmembers for the support of all loads and the resistances of all stresses.
Construction, wood frame
A type of construction in which there is a framework ofwooden structural members for the support of all loads and the resistance of all stresses.
Continuous windows
Windows designed for saw-tooth roofs or roof monitors of industrial buildings; generally top hinged and opened by mechanical operators.
Coping
A special capping at the top of a wall, serving principally as a watershed.
Corbel
A supporting bracket of stone, brick or wood projecting from side of wall.
Cornice
A projecting element at the top of a wall, serving principally as a decoration oras part of the coping.
Cottage
One-story to two-story dwelling unit of small size and humble character.
Course
A uniform horizontal layer of brick, stone, terra cotta, shingles, or some otherstructural material, extending continuously around a building or along a wall.
Court
An open space bordered on two or more sides by the walls of a single building, or oftwo or more buildings, and by a lot line or a yard on any side not so bordered.
Craneway
The steel or concrete column and girder supports and rails on which a cranetravels. Oftentimes the craneway is attached to the building frame.
Crawl space
An unfinished, accessible space below the first floor, generally less than full story height.
Cupola
A small building-like structure on a roof.
Curtain wall
An exterior wall that encloses but does not support the structural frame of a building.
Damp proofing
The coating of a surface to prevent the passage of moisture.
Dead load
The weight of the structure itself plus any permanent fixed loads.
Dome
A roof shaped like a hemisphere or inverted bowl, so constructed as to exert equal oblique thrust stresses in all directions.
Dormer
1) a relatively small structure projecting from a sloping roof, 2) a window set upright in the face of such a structure.
Double hung window
A type of window containing two movable sash sections that slide open vertically.
Double tee
A structural member of pre-cast concrete composed of two beams connected by a common slab.
Double wall
An exterior frame wall with siding, sheathing and interior lining.
Downspout
A pipe for carrying rainwater from roof gutters to the ground or the storm sewer system.
Drain tile
Burnt clay tile pipe, rendered impervious to water by glazing; laid with loose unsealed joints or plastic perforated pipe laid next to the foundation wall for drainage.
Dressed and matched
Boards which are finished, or dressed on 1 or 2 sides and tongue and grooved on the edges.
Drilled caisson
A hole drilled into the ground then filled with concrete. Depending on soil conditions, a pipe lining may be included.
Drip edge
A projecting part of a sill or cornice that sheds rainwater and protects structural parts below.