Property Record Card: How to Read Your Assessor’s Field Card

A property record card is the assessor’s file on one parcel. It lists what the office thinks you own: the land, the size and features of each building, the sheds and garages, past sales, and the numbers that turn those facts into a value. Your assessment notice gives you the final number. The record card shows how the office got there.

Offices use different names for the same document: property record card (PRC), field card, property card, appraisal card, assessment record, or just the parcel detail page on the assessor’s website. In most places you can view it online for free or ask for a copy at the assessor’s office. Read it before you pay a bill you think is too high, and always before you file an appeal. Most of the mistakes that push a value up, like extra square footage, a basement counted as finished, or a garage that was torn down, are easy to spot on the card once you know where to look.

The short answer

• It is the data behind your assessment. The card is a printout of the assessor’s computer-assisted mass appraisal (CAMA) record for your parcel. It covers land, buildings, extra features, sales, and value history.
• It is usually free and public. Search your address on the assessor’s website and look for “property card,” “print card,” or “show property card.” If nothing is online, ask the office for a copy.
• Most building value comes from a cost formula. The usual formula is land value + (replacement cost new − depreciation). Square footage, grade, condition, and year built all feed into it.
• Codes vary by software vendor and county. BAS, FUS, and UBM are common on Vision-style cards, but other systems use different codes. Check your office’s legend before you assume what a code means.
• The notice shows the result and the card shows the inputs. Your appeal deadline is printed on the notice, not the card. Checking the card doesn’t stop that clock.

What a property record card is

Assessors value thousands of properties at once, using standard methods and shared data. That process is called mass appraisal. The software that holds the data and runs the valuation models is called a CAMA system, short for computer-assisted mass appraisal. The property record card is the one-parcel summary of that system. Years ago it was a paper card that an appraiser carried into the field and filled in on site. Today it is usually a web page or a PDF generated from the database, but it holds the same kind of information.

Some states set out what the card must contain. Arkansas’s Rule 3.26 on the design of property record cards (opens in a new tab) requires a parcel number, ownership record and description, sales history, appraisal and assessment summaries, a land record with the land value calculation, a sketch, a review record, and the dates the property was inspected and entered. New York’s Office of Real Property Tax Services publishes standard residential and commercial data collection forms (the RP-3100 and RP-3105), which its valuation glossary (opens in a new tab) calls the property record card. The blank residential card (opens in a new tab) is a useful reference because it prints its own code key.

Card layouts depend on the CAMA vendor and the local office. A Connecticut town on Vision Government Solutions, an Indiana county, and a Virginia county will each show the data differently. They still cover the same ground, so the section-by-section guide below works for almost any card.

Record card, assessment notice, and tax bill

How to get your property record card

1. Find the office that values your property. In most states that is the county assessor or appraisal district. In New England, New Jersey, most of New York, Michigan, and Wisconsin, it is the city or town. Our guide to town assessor records covers those states, and the state directory links every county’s official office.
2. Search by address or parcel number. A parcel number is more reliable than an address. The parcel number guide explains the formats.
3. Open the full record, not just the summary. Look for a link or button labeled “property card,” “print card,” “record card,” “field card,” or “show property card.” In Indiana, for example, Randolph County (opens in a new tab) tells residents to search the county GIS and click “Show Property Card.” Vision Government Solutions sites, such as New Haven, Connecticut’s (opens in a new tab), show the whole record on one parcel page with a Print button.
4. Check that you have every card. A parcel with more than one building may have one card per building. Look for “Card 1 of 2” or a building count near the top.
5. Ask the office if the online version looks old or incomplete. The online card can lag behind the office’s file. Randolph County’s assessor warns that the version on the GIS comes from a separate system and says to contact the office for “the latest version we have available.” Some offices keep extra pages, such as inspection notes or older sketches, that never go online.

Assessment records are public in most states. Randolph County calls them “a matter of public record,” and Fairfax County, Virginia, says posting this information online is authorized by Virginia Code §58.1-3122.2. Viewing a card online is usually free. A printed or certified copy from the office may cost a small fee. Some places will hide your name from the online record if you ask. Fairfax County’s iCare site (opens in a new tab) says “owner names can be withheld from the internet record upon request.”

How to read a property record card, section by section

The sections below follow the order of a typical residential card. Some systems put the building data first or spread it across tabs, but you will find the same pieces.

1. Parcel ID, owner, and legal description

The header identifies the parcel. Look for the parcel number (called Mblu, for map-block-lot-unit, on Vision cards), the situs (physical) address, the owner of record and mailing address, a short legal description or subdivision lot and block, the property class or land use code, and the tax district. Check these first. If the parcel number or owner is wrong, nothing else on the card applies to you. The legal description on the card is usually shortened. The deed has the full one. See how legal descriptions work.

The use code tells the office how to classify and value the property. On the New Haven Vision card we reviewed, use code 1010 means single family. In Indiana, the class is a one-digit property class plus a two-digit subclass. In the state’s 2026 assessor training on the cost approach (opens in a new tab), 1 is agricultural and subclass 03 is a dairy farm, so code 103 means a dairy farm. A wrong use code can put the parcel in the wrong tax class or value schedule.

2. Land

The land section shows the lot size and how the land was priced. You will usually see:

• Size. Acres, square feet, or frontage and depth. A sample card from New Durham, New Hampshire (opens in a new tab) uses “sf” for square feet and “ac” for acres.
• Pricing method. Platted city lots are often priced per front foot and adjusted for depth. Suburban lots may be priced per square foot or as a flat site value. Rural parcels are usually priced per acre, often with a homesite rate for the first acre and a lower rate for the rest.
• Base rate. The standard price for a typical lot in that neighborhood or zone.
• Adjustments or influence factors. Percentage changes for conditions that affect only this lot, such as a steep slope, wetlands, a shared driveway, a right-of-way, an odd shape, heavy traffic, or a good view.

Indiana’s assessor training includes a front-foot example. The neighborhood’s standard lot is 100 by 150 feet, and the base rate is $100 per front foot. A lot 100 feet wide but only 125 feet deep gets a depth factor of 0.92 from the state’s table, so its land value is $100 × 0.92 × 100 feet = $9,200. That training also lists conditions that can call for an influence factor, including adverse topography, under-improvement, excess frontage, shape or size, misimprovement, restrictions, traffic flow, view, and corner influence. New York’s card uses its own numbered influence codes (1 topography, 2 location, 3 shape, 4 restricted use, 5 view, 6 wetness, 7 environmental, 8 other).

If your lot has a problem that neighbors don’t, such as a drainage ditch, a power-line easement, or a big unbuildable slope, and the land section shows no negative adjustment, ask about it. New Durham’s guide says its condition factor covers things like “a ROW across the property or a shared driveway with another parcel, wetlands, or topography issues.” Farmland is often valued on a separate use-value schedule. See our agricultural valuation guide.

3. Building characteristics

This section describes the main building. On the New Haven Vision card we used as an example, it lists style (Colonial), model, grade, stories, exterior wall, roof, interior walls and floors, heat fuel and type, air conditioning, bedrooms, full and half baths, total rooms, kitchen and bath style, and finished basement area. Cambridge, Massachusetts, shows similar fields in its property database (opens in a new tab), plus interior and overall condition.

Three fields matter most for value:

• Year built and effective year built. Actual age is when the building was built. Effective age is how old it acts, given its upkeep and updates. Randolph County, Indiana, describes effective age as “based on any remodels, additions, etc.” A 1975 house that was fully renovated may carry an effective year built in the 2000s. That means less depreciation and a higher value.
• Story height. One story, 1.5 stories, 2 stories, or a three-quarter story changes how much of the upper floor counts as living area.
• Living area. Usually the total of the finished, heated areas above grade. Basements, garages, porches, and decks are measured separately.

4. Sub-areas and the sketch

The sketch is a drawing of the building’s outline with measurements. Each part of the building is labeled with an area code, and a table lists each code’s area. Sketches are measured from the outside walls. New Durham’s guide calls the sketch “the actual exterior measurement of the building,” and Randolph County notes that “all dimensions listed are of the exterior.” Exterior measurements will be larger than a room-by-room interior total. That is normal and is not an error.

Here is the sub-area table from the New Haven card. The house is a real 1920 two-story Colonial, and we left out the address and owner.

Gross area includes everything under the roof and below it. Living area includes only the finished parts. The porch and basement add value at lower rates, but they don’t count as living space. A partial story counts at a fraction. One Cambridge record lists a three-quarter story (TQS) with 800 square feet of gross area and 600 of living area. New Durham’s card uses the same idea. Each sub-area gets an adjustment factor, and gross area × factor = “effective area,” which is then priced.

When you check the sketch, compare the outline to your house. Are all the wings and additions there? Is anything shown that isn’t there? Is the second floor drawn over the whole footprint when it only covers part of it? Is the basement coded as finished when it isn’t? A shape mistake on the sketch is the most common source of wrong square footage.

5. Grade, condition, and depreciation

Grade (also called quality or class) rates the materials and workmanship when the house was built, not its current state. New York’s card uses A excellent, B good, C average, D economy, and E minimum. Indiana uses C as its average-quality model, goes up to AAA, and allows in-between steps such as B+1 or B−1. The New Haven Vision card uses words (“Above Average”). A higher grade raises the replacement cost. In Indiana’s method, the base cost is multiplied by a quality grade factor.

Condition describes the current physical state: wear, maintenance, and needed repairs. New York uses a five-step scale, from 1 poor to 5 excellent. New Durham’s card uses a “condition for age” rating. Its guide explains that a 1975 home with basic upkeep would be Average, while the same home fully remodeled and well maintained “may be Very Good.”

Depreciation is the loss in value since the building was new. Assessors break it into three types:

• Physical deterioration: wear and tear.
• Functional obsolescence: problems with design or layout. New Durham’s example is a home where the only bathroom can be reached only through a bedroom.
• External (economic) obsolescence: outside influences, such as a house next to a commercial site or transfer station.

Many cards show the result as a percent good instead of a depreciation percentage. The two are complements. Haywood County, North Carolina’s schedule of values (opens in a new tab) explains that a building 45 percent depreciated has a percent good of 55.

Some counties combine condition and depreciation into one CDU rating, short for condition, desirability, and utility. Haywood County’s schedule defines the ratings from EX (excellent: “perfect condition; very attractive & highly desirable”) through VG, GD, AV, FR, and PR to VP (very poor: “condition approaches unsoundness”), with UN (unsound) at the very bottom. The appraiser picks the CDU rating, and a table converts it and the building’s age into a percent good. A CDU or condition rating that is one step too high can add thousands of dollars to a value. It is a judgment call, though, so challenging it usually means an appeal with photos and repair estimates, not a simple data correction.

6. Outbuildings and extra features

Items outside the main living area are usually listed and priced separately. The New Haven Vision card splits them into “Extra Features” (a fireplace) and “Outbuildings” (a 361-square-foot detached garage). New Durham’s guide says its extra features section covers items such as “sheds/garages/fireplace/paving.” Indiana calls them yard improvements, and New York’s card has structure codes for garages, porches, pools, sheds, barns, and other miscellaneous items. Each line has a code, size, sometimes a grade and condition, and a value. New York’s card, for example, codes a one-story attached garage RG1 and an open porch RP1.

Check this list carefully. Outbuildings are easy to overlook, and they often stay on the card for years after they are gone. Common examples are a shed that was hauled away, an above-ground pool that was taken down, or a detached garage that was demolished.

7. Sales history and validity codes

The sales section lists recorded transfers. Each entry usually has the date, price, deed book and page or instrument number, the grantor (seller), and one or more codes. These codes say whether the office counted the sale as a fair market sale.

• New Durham marks sales Q (qualified) or U (unqualified).
• New York’s card uses 1 for valid and 0 for not valid, plus a sale type: land only, building only, land and building, or right-of-way.
• The New Haven card shows a numeric instrument code next to each sale. Those numbers are defined by the local system.

Market value assumes a sale between a buyer and seller who are each “acting prudently, knowledgeably, and for self-interest” and neither “under undue duress.” That is the definition in Indiana’s 2021 Real Property Assessment Manual (opens in a new tab). Sales that don’t fit, such as a $0 transfer between family members or a sale under pressure, are generally coded as not valid and left out of value analysis. A $0 or $1 sale on your card is often a deed between relatives, into a trust, or between spouses. It isn’t evidence of value.

The card’s sales list shows only the transfers the assessor recorded. For deed copies and a full chain of title, see the deed search guide.

8. Permits, inspections, and notes

Many cards list building permits along with the date and purpose of each field visit. New Durham’s card logs entries such as “MEASUR+LISTED” (measured and listed), “BLDG PERMIT INSP,” and “FIELD REVIEW.” This tells you when someone last looked at the property, and whether they went inside or only measured the outside. New York’s card has codes for this too: interior inspection, interior refused, total refusal, estimated, or no entry.

If the last visit was years ago, or was marked “estimate” or “no entry,” interior details like finished basement, bathroom count, and condition may be guesses. Open permits matter too. Offices use permits to find new construction, so a permit for a project you never finished can lead to value for work that doesn’t exist. Our guide on whether home improvements raise property taxes explains how assessors find and value new work.

9. Valuation history, exemptions, and neighborhood

Valuation history shows land, building, and total value for the past several years. A big jump usually means a revaluation, a change in the data, or new construction. If the value rose sharply in a year when you didn’t build anything, compare that year’s characteristics with the year before. Some cards show both an appraised (market) value and an assessed value. In Connecticut, for example, towns assess property at 70% of value under General Statutes §12-62a (opens in a new tab). Our guide to assessed, market, and taxable value explains how those numbers relate.

Exemptions may appear as a flag or an amount, such as the “Residential Exemption” field on Cambridge records. If you qualify for a homestead, senior, or veteran exemption and the card doesn’t show it, ask the office. See the homestead exemption guide.

Neighborhood code (NBHD) puts your parcel in a group of similar properties that share land rates and market adjustments. New Durham’s card explains that the neighborhood code produces an adjustment that “will act as a multiplier to the base rate.” Indiana multiplies the depreciated building value by a neighborhood factor. When you pick comparables for an appeal, the neighborhood code is a quick way to find properties the assessor treats as similar.

How the card turns into a value: the cost approach

For most homes, the card’s math follows the cost approach. Indiana’s assessor training puts it as one line:

Value = Land value + (Replacement cost new − Depreciation)

Replacement cost new (RCN) is what it would cost today to build a building with the same utility. The IAAO definition, as quoted in Indiana’s manual, includes “material, labor, and overhead.” Indiana’s training walks through the usual sequence. Start with a base cost for the building’s type and size. Add or subtract for features like extra plumbing fixtures, central air, and fireplaces. Multiply by the quality grade factor and a local cost multiplier to get RCN. Then subtract depreciation and apply the neighborhood factor. Other systems differ in the details, but most cards follow the same path: RCN, minus depreciation, plus extra features and outbuildings, plus land.

You can follow the math on the real New Haven card from above:

Every input in that chain comes from the card. More square footage raises the replacement cost. A higher grade raises it again. A better condition rating or a newer effective year built raises the percent good. An outbuilding that no longer exists adds its full line value. That is why a few minutes spent checking the card can matter more than any argument about the market.

Cost isn’t the whole story. Assessors also study sales, and many apply neighborhood or market factors so that cost values line up with what homes actually sell for. That is why two houses with the same card data can have different values in different neighborhoods.

Property record card abbreviations and codes

The codes below come from the official cards and manuals cited in this guide. They are common, but they aren’t universal. Each CAMA vendor and many counties use their own codes, and the same letters can mean different things in different systems. Use your office’s legend. It is often on the back of the card, in a help link, or in a published “how to read your card” guide.

The assessment notice and how it relates to the card

The assessment notice goes by different names: notice of appraised value in Texas and Johnson County, Kansas; Notice of Assessment Change in Fairfax County, Virginia; TRIM notice in Florida; or simply valuation notice or change of assessment notice. Whatever it’s called, it is the official statement of your new value, and it starts the clock on your appeal. It is not a bill. Fairfax County’s notice says so directly: “This notice is not a tax bill.”

A notice usually shows:

• The parcel number and owner, matching the header of the card.
• The new value and last year’s value, often split into land and improvements.
• Exemptions applied, and sometimes an estimated tax.
• How, where, and by when to appeal.

Texas law shows how detailed that can be. Tax Code §25.19 (opens in a new tab) requires the notice to list the prior and current appraised values, each exemption, the taxing units, and “a detailed explanation of the time and procedure for protesting the value.” Our Texas protest guide covers the deadlines.

Notice deadlines are short and local. Johnson County, Kansas, began mailing its 2026 notices on February 25 (opens in a new tab), with informal appeals due March 27. Fairfax County mails its notices in February. Its 2026 administrative appeal deadline was April 1, and its Board of Equalization deadline is June 1, according to the county’s assessment appeals page (opens in a new tab). Fairfax also points owners to its online records for “sales and detailed property information” before they appeal.

The notice and the card work together. When the notice arrives, pull the card the same day, compare the land and building values to the notice, and check the data. If the card is wrong, you’ll know before the deadline whether you need a quick correction, a formal appeal, or both. For all the state deadlines in one place, see property tax due dates and appeal deadlines.

How to check your property record card for errors

Go through the card with your own documents nearby: the deed, a survey or plat, your closing appraisal, building plans, permits, and photos. Check these items:

• Identity: parcel number, address, owner, and number of cards or buildings.
• Land: acreage or dimensions match the deed or plat. The land use code fits how the land is used. Easements, wetlands, slopes, or flood areas have an adjustment if they affect value.
• Living area: the total matches your house within a reasonable margin, allowing for exterior measurement. No unfinished space is counted as finished.
• Sketch: the outline, wings, and additions are right. Upper floors are drawn only where they really exist. Porches and decks have the right size and type.
• Story height and style: a 1.5-story Cape isn’t listed as a full two-story house.
• Basement: finished vs. unfinished, size, and whether there is a basement at all instead of a crawl space or slab.
• Rooms and fixtures: bedrooms, full and half baths, extra fixtures, fireplaces.
• Systems: central air listed only if you have it, and the right heating type.
• Year built and effective year built: the effective year isn’t newer than the house’s actual updates justify.
• Grade and condition or CDU: the rating is in line with similar homes on your street.
• Outbuildings and extra features: every listed item still exists, with the right size.
• Permits: no open permits for work that was never done or never finished.
• Exemptions: every exemption you have applied for or qualify for is shown.
• Inspection history: if the interior was estimated or never visited, look extra closely at the interior fields.

How a small error raises your tax

Hypothetical example. Say the card shows a finished upper story (FUS) of 240 square feet over the garage, but that space is really an unfinished storage attic. If the CAMA system prices finished upper area at $150 per square foot and the house is 80% good, the error adds about 240 × $150 × 0.80 = $28,800 of value. At an effective tax rate of 1.5% of market value, that is about $430 a year, every year until someone fixes it. Your county’s cost rates, ratios, and tax rates will differ, but the point holds. Area, grade, and condition errors build on each other, and they don’t go away on their own.

To fix a factual error, write to the assessor with the parcel number, the wrong entry, the right entry, and proof. Our guide on getting a wrong assessment record corrected has a sample letter and the time limits for back-year refunds in several large states. Keep in mind that a correction request doesn’t extend your appeal deadline. If the error makes your current value too high, file the appeal on time too.

Using record cards in an appeal

Comparable sales are the core of most residential appeals, and the record cards of those comparables are how you check them. A listing or sale summary may show a different square footage, room count, or condition than the assessor has on file. For each comparable:

1. Pull its card. Vision sites have a Sales Search and a “search for similar sales” button on each parcel page. Fairfax County’s iCare lets you view residential sales within a property’s assessment neighborhood.
2. Confirm the sale is coded valid or qualified. A sale the assessor treats as not arm’s-length will carry little weight with the board.
3. Match the characteristics the assessor uses: living area, story height, grade, condition or CDU, effective year built, basement finish, garage, and lot size.
4. Compare how similar properties are treated. If similar houses on your street are graded C and yours is graded B, or theirs show 75% good and yours shows 85%, that is specific evidence the board can act on.
5. Print the cards and attach them. Boards are used to seeing them, and they show your figures come from the assessor’s own file.

Our assessment appeal guide covers choosing comparables, making adjustments, and presenting them at a hearing.

Why you can’t find your property record card

• You are on the wrong government’s site. In town-assessed states, the county doesn’t keep the card. In Texas, the appraisal district does, not the tax office. Start from the state directory.
• The address doesn’t match. Try the parcel number, the street name without a suffix, or the owner’s last name. New addresses and rural routes often aren’t indexed yet.
• The parcel is new or was just split. New lots may not get a full card until the next assessment cycle. Ask the office for the parent parcel’s card.
• The site shows a summary only. Look for a separate “card,” “report,” “print,” or “building” tab, or a PDF link.
• The office doesn’t put cards online. Some small towns don’t. Call or email the assessor with the address and map and lot number and ask for a copy.
• Your name is suppressed. If you or the owner asked to withhold the name online, search by address or parcel number instead.

Frequently asked questions

What is a property record card?

It is the assessor’s record for one parcel. It shows land size and pricing, building characteristics, a sketch with measured areas, outbuildings, sales history, and the value calculation. It is generated from the office’s CAMA system and is also called a field card, property card, appraisal card, or assessment record.

Is a property record card public record?

In most states, yes. Assessment records are generally open to the public, and many offices post them online for anyone to view. Some offices, such as Fairfax County, Virginia, let owners hide their name from the online version. A printed or certified copy from the office may cost a small fee.

How do I get a copy of my property record card?

Search your address or parcel number on your assessor’s or appraisal district’s website and open the full record or “print card” option. If it isn’t online, or the online copy looks out of date, call or email the assessor’s office and ask for the current card. Have your parcel number ready.

What do BAS, FUS, and UBM mean on a property card?

On Vision-style cards, BAS is the first floor, FUS is a finished upper story, and UBM is an unfinished basement. FOP is an open porch and FGR is a garage. Other CAMA systems use different codes, so check your office’s legend.

What is the difference between year built and effective year built?

Year built is when the house was built. Effective year built reflects how old the house acts after remodeling, additions, and upkeep, or after neglect. A newer effective year means less depreciation and usually a higher value.

What is CAMA in property tax?

CAMA stands for computer-assisted mass appraisal. It is the software and database assessors use to store property data and value every parcel with standard models. Your property record card is a printout of your parcel’s CAMA record.

Does the assessment notice replace the property record card?

No. The assessment notice gives you the new value and the appeal deadline. The card shows the data and math behind that value. Use the notice for the deadline and the card for evidence.

Why is the square footage on my record card bigger than my listing?

Assessors measure from the outside walls, so their numbers run higher than interior measurements. Listings may also use a different definition of finished area. A small gap is normal. A big one, like a whole room, floor, or addition, usually points to a sketch or coding error you should report.