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CABARRUS COUNTY 2012 APPRAISAL MANUAL Land Model 05 - Present Use Valuation HOMESITES A one acre home -site is to be broken out for each livable residential structure. Home -sites are to be priced at the market value of one acre in the neighborhood of the subject property. To arrive at the home -site price apply the market value base price used to price the subject property and the system will apply the appropriate adjustment (ADJ) from the following table based on the land model and access used on the market value land line. Land Model 04 Land Model 08 RT SZ ACC ADJ RT SZ ACC ADJ PS 240% X 125% 300% PS 260% X 80% 208% PW 240% X 110% 264% PW 260% X 65% 169% RP 240% X 100% 240% RP 260% X 60% 156% SP 240% X 100% 240% SP 260% X 60% 156% UP 240% X 100% 240% UP 260% X 60% 156% RD 240% X 95% 228% RD 260% X 55% 143% SD 240% X 95% 228% SD 260% X 55% 143% UD 240% X 95% 228% UD 260% X 55% 143% DW 240% X 105% 252% DW 260% X 60% 156% RG 240% X 95% 228% RG 260% X 55% 143% SG 240% X 95% 228% SG 260% X 55% 143% UG 240% X 95% 228% UG 260% X 55% 143% GW 240% X 105% 252% GW 260% X 60% 156% RT 240% X 90% 216% RT 260% X 50% 130% PD 240% X 85% 204% PD 260% X 50% 130% Land Model 06 Land Model 07 RT SZ ACC ADJ RT SZ ACC ADJ PS 170% X 80% 136% PS 275% X 80% 220% PW 170% X 65% 111% PW 275% X 65% 179% RP 170% X 60% 102% RP 275% X 60% 165% SP 170% X 60% 102% SP 275% X 60% 165% UP 170% X 60% 102% UP 275% X 60% 165% RD 170% X 55% 94% RD 275% X 55% 151% SD 170% X 55% 94% SD 275% X 55% 151% UD 170% X 55% 94% UD 275% X 55% 151% DW 170% X 60% 102% DW 275% X 60% 165% RG 170% X 55% 94% RG 275% X 55% 151% SG 170% X 55% 94% SG 275% X 55% 151% UG 170% X 55% 94% UG 275% X 55% 151% GW 170% X 60% 102% GW 275% X 60% 165% RT 170% X 50% 85% RT 275% X 50% 138% PD 170% X 50% 85% PD 275% X 50% 138% Example: A house and a singlewide mobile home are located on a parcel that has a market value base price of $9,000 per acre and priced using land model 4 with Rural Paved (RP) access. There would be two one acre home -sites each priced as follows: $9,000 x 260% = $23,400 per Homesite. All other disqualified land will be priced according to its highest and best use based on market value prices used in the neighborhood of the subject property. Cabarrus County — 2012 Revaluation PRESENT USE VALUATION 4a- 5 Attac1W9nn1imber 7 G -3 Page 356