The construction of a new golf course should be reported to the State Supervisors Office. The initial inspection and grading of the golf course will be scheduled by the central headquarters office. Upon completion, the local office will receive a copy of the course detail, scoring and rating worksheets. (see attachment 1,2,3)

The above information will only be used to value the golf course if the course qualifies for the “preferred use” agreement.

A normal inspection should be made by the local assessment office for subsequent physical reviews. The golf course superintendent should be interviewed. All changes to the course should be recorded on the course detail worksheet. Special attention should be made to identify the type of greens, tees and irrigation system present on the course. All course details should be reviewed with the course superintendent. Improvements made to the course will require changes made to the scoring worksheet and may result in a rating change for the course.

Golf course condition should be determined when reviewing a course. Greens, tees, fairways and roughs should be observed for evenly cut grass, weed control and absence of bare areas. Tees, greens and fairways should be observed for the presence of divots and ball marks. Sand traps should be checked for sand quality, quantity and for the presence of any weeds.

The following table should be used to set depreciation for the golf course when it is in the “preferred use” agreement.

40% 0 Poor 15% 4 Good
30% 1 Fair 10% 5 Excellent
25% 2 Average 5% 6 Superior
20% 3 Average +

 

 

Attachments 1, 2, 3

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