2481 Piering Dr · Stonecrest, GA 30038

$195,000

3 bd · 2.5 ba · 1,588 sqft · Townhouse public records · 141 Days on market

Built 2019 2,613 sqft lot $123/sqft · at area comps Est $203k · at est. $37/mo HOA · 2% of rent

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Why this score? — see what drove the D- grade

The composite is a weighted blend of 9 inputs, each scored 0–100. Each bar is that input's sub-score; the figure is the points it added to the 100-point composite (weight × sub-score).

• Cash flow +12.2/30.0
• ARV discount +9.2/15.0
• Rent growth +3.7/5.0
• DSCR +3.6/10.0
• 1% rule +3.4/10.0
• Livability +2.5/5.0
• Condition / age +2.5/5.0
• Schools +2.1/10.0
• Appreciation +0.0/10.0

Listing remarks MLS

Rare Opportunity: Meticulously Maintained by the Original Owner! Welcome to a home that truly stands out from the rest. This lovely 2-bedroom townhouse has been cherished by its original owner since day one, and the pride of ownership shines through in every corner. If you’ve been looking for a property that is genuinely move-in ready and priced to sell, your search ends here. Why This Home is a Must-See: Original Owner Care: Unlike many rentals or high-turnover units, this home has been lovingly maintained with a level of care you can feel the moment you walk in. Move-In Ready: From the pristine floors to the well-kept fixtures, there is nothing left for you to do but unpack. Perfect Layout: Two spacious bedrooms offer the ideal setup for a primary suite and a secondary guest room, home office, or hobby space. Off-Street Parking: Enjoy the daily convenience and security of dedicated off-street parking—a premium feature for townhouse living. Unbeatable Value: Aggressively priced for a quick sale, this is the perfect chance for first-time buyers or savvy investors to secure a quality property. Don't miss out on this "once-in-a-listing" opportunity to own a home with such a clean history and bright future. Schedule your showing today!

Key facts

• Off street parking
• Move in ready
• $37 HOA

Tags

• MOVE IN READY
• OFF STREET PARKING

What this means for you Summary

Snapshot

• This is a 3-bed/2.5-bath townhouse listed at $195k.

Deal economics

• At list price, monthly cash flow is $-40 ($-476/yr) — negative.
• To cash-flow at today's rent, offer at most $188k (3.6% below list).
• To meet the 1% rule (rent ≥ 1% of price), the offer needs to be $164k (15.7% below list).
• Recommended offer: $164k (15.7% below list) — sets the bar for 1% rule.

Location & tenants

• Location reads: area grade D — affects rentability + tenant quality, not the cash-flow math above.
• Dekalb County (suburban): math 19% / reading 28% proficiency, ranked #125 of 174 in GA (top 72%) — low school quality limits family demand, transient renter base, plan for 1-2y turnover; 68% free/reduced lunch — lower-income household profile, screen leases tightly.
• Market conditions: Rents rising fast (+4.6%/yr); 320 active listings in the ZIP; 40 comparable units currently listed for rent nearby; rentals at typical pace (median 22d on market — plan ~3-4 weeks tenant-placement turnaround); 1,240 units permitted in DeKalb County in 2024 (385 in 5+ unit buildings).

Forward outlook

• Local home prices are declining (-3.0%/yr); year-one equity from $1k of loan paydown is wiped out by about $6k of value loss. Plan a longer hold.
• DeKalb County population projected at +28% by 2050 — long-run rental-demand tailwind backs the buy-and-hold thesis.

Negotiation context

• It's been on market 141 days — a 12% lower offer ($172k) is reasonable based on typical stale-listing flexibility.
• 3 sale attempts since 7y ago with the ask held roughly flat each time — persistent listings suggest the price (not the market) is what's stuck; bring a comps-based counter.
• Current owner paid $129k; list at $195k implies a 51% gain — meaningful room to come down on a strong offer.

Risks & watch-outs

• Climate carrying-cost: moderate wind risk, 26% chance of damaging wind over 30y; extreme-heat days projected 7→18/yr by 2055 (HVAC capex compounding) — expect insurance premiums to compound above CPI over the hold.

Recommended offer $164,428 (15.7% below list)

Questions for the listing agent

1. What do current leases actually rent for vs. the listed asking? Can we see a recent rent roll and the last 12 months of T-12 income?
2. It's been on market 141 days. Have you received any prior offers? Is the seller open to a 16% concession, seller financing, or rate buy-down credit?
3. What does the HOA fee cover, when was the last increase, and are there any pending special assessments or reserve-fund shortfalls?
4. Why hasn't it sold? Are there any deal-killer items the seller is aware of (foundation, flood, title, zoning, code violations)?
5. Is there a deadline driving the sale (1031 exchange, divorce, estate, relocation)? That informs how much negotiation room exists.
6. The area grade is low — what's the realistic commute time and amenity access for the typical tenant pool here? Any planned neighborhood developments (good or bad) we should know about?
7. What's the average days-on-market for RENTAL listings here right now (not sales)? A rising rental-DOM trend means longer vacancies and softer asking-rent achievability than the comps imply.
8. What's the recent tenant-quality profile in this submarket — average credit score on applications, eviction rate, late-payment / NSF rate, and stable-employment percentage? A property-management company in the area should have these aggregated.
9. How much new for-sale + rental construction is in the pipeline within 1–3 miles? Heavy new supply typically softens prices + rents 12–24 months out; constrained supply supports both.

Investment metrics

• 1% rule: 0.84% ✗
• Cap rate: 6.05%
• Cash-on-cash: -0.87%
• DSCR: 0.96
• GRM: 9.9

CMA / ARV

• ARV (median comp): $202,586
• List price: $195,000
• Delta: -3.74%
• Verdict: FAIR
• Comps: 20 within 1.0 mi

Show comp detail 12 sales within ~0.75 mi

Address	Dist	Beds/Ba	Sqft	Sold	Price	$/sf	Match
2641 Parrish Ct	0.07mi	3/2.5	1,588 (0%)	1mo	$222,000	$140	96
2513 Piering Dr #50	0.07mi	3/2.5	1,588 (0%)	1mo	$223,000	$140	96
2626 Parrish Ct	0.09mi	3/2.5	1,468 (-8%)	0mo	$200,000	$136	83
2642 Parrish Ct	0.10mi	3/2.5	1,468 (-8%)	1mo	$210,000	$143	82
2505 Piering Dr	0.05mi	2/2.5 (-1)	1,468 (-8%)	2mo	$195,000	$133	79
5796 Par Four Ct	0.25mi	3/2.0	1,470 (-7%)	1mo	$98,000	$67	73
94 Willowick Dr	0.38mi	3/2.5	1,758 (+11%)	1mo	$82,500	$47	63
3100 Parc Lorraine	0.19mi	2/2.0 (-1)	1,376 (-13%)	1mo	$72,000	$52	61
5873 Taka Ln	0.45mi	3/2.5	1,432 (-10%)	2mo	$212,000	$148	61
5843 Taka Ln	0.51mi	3/2.5	1,432 (-10%)	2mo	$199,900	$140	58
3287 Pennington Dr	0.55mi	3/2.5	1,432 (-10%)	3mo	$216,000	$151	56
5551 Fair Creek Way	0.67mi	2/2.5 (-1)	1,376 (-13%)	2mo	$137,000	$100	40

Match score weights: distance 35% · size 25% · config 20% · recency 20%. Top-matched comps best support the ARV.

Projected returns pro-forma

-3.0% appreciation · 4.6% rent growth · sell at horizon

5-year hold

• IRR: -16.0%
• Equity multiple: 0.42×
• Total profit: $-31,419
• Equity at exit: $29,075

10-year hold

• IRR: -5.0%
• Equity multiple: 0.65×
• Total profit: $-19,135
• Equity at exit: $16,860

Cash invested: $54,600 (down + closing). Projections, not guarantees.

Landlord ↔ Tenant lean methodology

• Overall (STATE): 90 Strongly Landlord-Friendly
• State Georgia: 90 Strongly Landlord-Friendly · R+3
• County: — inherits STATE
• City: — inherits STATE

Magistrate court evictions in 10-30 days; no rent control; preempted; few tenant protections.

Methodology + full state rankings →

ZIP-level market 30038

• Home prices YoY: -28.0%
• Rents YoY: 4.6%
• Active inventory: 320
• Price-to-rent: 9.9×

Monthly cashflow live

• Estimated rent: $1,644 high
• Mortgage (P&I): −$1,023
• Tax from tax record: −$198 /mo · $2,374/yr
• Insurance: −$81
• HOA: −$37
• Vacancy / Maint / Mgmt: −$345
• Net cashflow: $-40

Break-even live

Break-even rent $1,695

Max offer price $187,986

Occupancy floor 97%

UW: 25.0% down · 7.5% · 30yr · 1.5% tax · 5.0% vac · 8.0% maint · 8.0% mgmt

Financing live

Cash to close

• Down payment: $48,750
• Closing costs: $5,850
• Reserves months: —
• Total cash needed: —

Rent comps 40 comps

Address	Beds	Baths	Sqft	Rent	$/sqft	DOM	Units	Dist
2437 Piering Dr Lithonia, GA	3.0	2.5	1560	$1,600	$1.03	44d	1	0.07mi
2649 Parrish Ct Lithonia, GA	3.0	2.5	1588	$1,800	$1.13	44d	1	0.09mi
4101 Fairington Club Dr Lithonia, GA	3.0	2.0	1292	$1,300	$1.01	44d	1	0.09mi
2204 Fairington Club Dr Unit 2204 Stonecrest, GA	3.0	2.0	2000	$1,600	$0.80	5d	1	0.09mi
4103 Fairington Club Dr Lithonia, GA	3.0	2.0	1292	$1,300	$1.01	44d	1	0.10mi
13101 Fairington Ridge Cir Unit 101 Stonecrest, GA	3.0	2.0	1292	$1,400	$1.08	24d	1	0.12mi
13202 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1292	$1,650	$1.28	17d	1	0.12mi
14302 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1292	$1,650	$1.28	44d	1	0.15mi
14204 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1292	$1,550	$1.20	44d	1	0.16mi
5876 Trent Walk Dr Lithonia, GA	2.0	1.5	1084	$1,550	$1.43	5d	1	0.17mi
2102 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1292	$1,545	$1.20	10d	1	0.17mi
5201 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1226	$1,645	$1.34	44d	1	0.17mi
5104 Fairington Ridge Cir Unit 5104 Stonecrest, GA	3.0	2.0	1292	$1,400	$1.08	24d	1	0.17mi
5812 Trent Walk Dr Unit 1 Stonecrest, GA	3.0	2.0	1350	$1,600	$1.19	44d	1	0.18mi
7104 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1292	$1,300	$1.01	3d	1	0.19mi
5796 Trent Walk Dr Lithonia, GA	3.0	2.0	1350	$1,570	$1.16	5d	1	0.20mi
8202 Fairington Ridge Cir Lithonia, GA	3.0	2.0	1300	$1,900	$1.46	44d	1	0.20mi
2204 Fairington Village Dr Lithonia, GA	3.0	2.0	1292	$1,295	$1.00	24d	1	0.20mi
2204 Fairington Village Dr Lithonia, GA	3.0	2.0	1292	$1,295	$1.00	21d	1	0.20mi
6301 Fairington Village Dr Stonecrest, GA	3.0	2.0	1300	$1,900	$1.46	5d	1	0.21mi
3024 Parc Lorraine Lithonia, GA	3.0	2.0	1628	$1,550	$0.95	3d	1	0.22mi
5926 Trent Jones Way Lithonia, GA	2.0	2.5	1122	$1,200	$1.07	17d	1	0.23mi
3064 Parc Lorraine Unit 1 Stonecrest, GA	2.0	2.0	1280	$1,195	$0.93	4d	1	0.24mi
2898 Norfair Loop Lithonia, GA	2.0	1.5	1240	$1,506	$1.21	5d	1	0.26mi
2102 Par Three Way Lithonia, GA	3.0	2.0	1202	$1,500	$1.25	5d	1	0.26mi
1202 Par Three Way Lithonia, GA	2.0	2.0	1202	$1,200	$1.00	19d	1	0.29mi
2928 Parc Lorraine Lithonia, GA	3.0	2.0	1788	$1,425	$0.80	22d	1	0.29mi
2932 Parc Lorraine Lithonia, GA	2.0	2.0	1280	$1,399	$1.09	24d	1	0.29mi
2940 Parc Lorraine Unit 1 Stonecrest, GA	2.0	2.0	1072	$1,195	$1.11	44d	1	0.30mi
89 Tiburon Ct Lithonia, GA	2.0	1.5	1250	$1,450	$1.16	13d	1	0.31mi
2747 Norfair Loop Lithonia, GA	2.0	3.0	2080	$1,900	$0.91	3d	1	0.31mi
3021 Fields Dr Lithonia, GA	3.0	2.5	1450	$1,595	$1.10	24d	1	0.46mi
100 Walden Brook Dr Stonecrest, GA	1.0–3.0	1.0–2.0	1132	$1,607	$1.42	2d	15	0.48mi
5654 Bradley Cir Lithonia, GA	2.0	1.0	1428	$1,673	$1.17	5d	1	0.52mi
3060 Aberdeen Way Lithonia, GA	3.0	2.0	1592	$1,850	$1.16	24d	1	0.54mi
5588 Fairington Pl Lithonia, GA	2.0	1.0	1260	$1,295	$1.03	44d	1	0.56mi
3008 Bonnes Dr Lithonia, GA	3.0	2.5	1608	$1,800	$1.12	44d	1	0.56mi
3127 Fields Dr Lithonia, GA	2.0	2.5	1206	$1,800	$1.49	19d	1	0.57mi
5052 Chupp Way Cir Lithonia, GA	2.0	2.5	1150	$1,580	$1.37	44d	1	0.57mi
5850 Hillandale Dr Lithonia, GA	1.0–3.0	1.0–2.0	1119	$1,754	$1.57	2d	11	0.58mi

HOA detail

• Monthly dues: $37 · $444/yr
• Likely covers: security

Listing history 24 events

1. 2026-06-18
   days on market $195,000 Active 141 DOM
2. 2026-06-17
   days on market $195,000 Active 140 DOM
3. 2026-06-16
   days on market $195,000 Active 139 DOM
4. 2026-06-15
   days on market $195,000 Active 138 DOM
5. 2026-06-13
   days on market $195,000 Active 136 DOM
6. 2026-06-09
   days on market $195,000 Active 132 DOM
7. 2026-06-08
   days on market $195,000 Active 131 DOM
8. 2026-06-07
   days on market $195,000 Active 130 DOM
9. 2026-06-04
   days on market $195,000 Active 127 DOM
10. 2026-06-03
    days on market $195,000 Active 126 DOM
11. 2026-06-02
    days on market $195,000 Active 125 DOM
12. 2026-06-01
    days on market $195,000 Active 124 DOM
13. 2026-05-31
    days on market $195,000 Active 123 DOM
14. 2026-01-28
    listed $200,000 Active 1298-char remark

    Show marketing remark (1298 chars)

    Rare Opportunity: Meticulously Maintained by the Original Owner! Welcome to a home that truly stands out from the rest. This lovely 2-bedroom townhouse has been cherished by its original owner since day one, and the pride of ownership shines through in every corner. If you’ve been looking for a property that is genuinely move-in ready and priced to sell, your search ends here. Why This Home is a Must-See: Original Owner Care: Unlike many rentals or high-turnover units, this home has been lovingly maintained with a level of care you can feel the moment you walk in. Move-In Ready: From the pristine floors to the well-kept fixtures, there is nothing left for you to do but unpack. Perfect Layout: Two spacious bedrooms offer the ideal setup for a primary suite and a secondary guest room, home office, or hobby space. Off-Street Parking: Enjoy the daily convenience and security of dedicated off-street parking—a premium feature for townhouse living. Unbeatable Value: Aggressively priced for a quick sale, this is the perfect chance for first-time buyers or savvy investors to secure a quality property. Don't miss out on this "once-in-a-listing" opportunity to own a home with such a clean history and bright future. Schedule your showing today!

15. 2019-08-13
    soldstatus $129,018 Closed 576-char remark

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

16. 2019-08-13
    soldstatus $129,018 Sold

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

17. 2019-04-03
    status Under Contract

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

18. 2019-04-03
    status Pending 576-char remark

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

19. 2019-03-22
    listed $127,200 Active 576-char remark

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

20. 2019-03-22
    listed $127,200 New

    Show marketing remark (576 chars)

    Home ownership is possible at this incredible location just off I-20. These townhomes offer contemporary open concept designs with 9 foot ceilings on the main, private owner's retreats and flex space perfect for entertaining.Enjoy the benefits of home ownership at Fairington Township. This cypress design is ideal for a roommate plan, featuring 2 oversized bedrooms upstairs with extra closet space and convenient laundry. The main level offers a spacious kitchen plus an open concept layout perfect for entertaining with casual dining and a large family room. *stock photos*

21. 2018-12-24
    soldstatus $310,000
22. 2018-04-04
    soldstatus $186,000
23. 2012-09-27
    soldstatus $16,200
24. 2010-01-12
    soldstatus $185,000

ⓘ Source: listings_history table (triggers on properties + properties_extension) + one-shot backfill from property_details.listing_events for pre-trigger history.

Tax reassessment forecast GA · Resets to sale price

• Current annual tax: $2,374 · $198/mo
• Projected year-2 tax: $2,374 · $198/mo
• Expected delta: $0/yr ($0/mo · 0.0%)

ⓘ Screening estimate from a state-policy table — verify with the county assessor before closing.

Climate risk First Street

• 🌊 Flood 1/10 Low FEMA zone X (unshaded) · 0% chance over 30 yrs
• 🔥 Wildfire 2/10 Low
• 🌡 Heat 6/10 Major 7 d/yr ≥105°F today · 18 d/yr by 30 yrs out
• 💨 Wind 5/10 Major 26% chance of damaging wind over 30 yrs
• 🫁 Air quality 5/10 Major 7 unhealthy d/yr today · 10 by 30 yrs out

Taxation est. · year 1

• Rental income: $19,731
• − Mortgage interest: −$10,923
• − Property taxes: −$2,374
• − Insurance: −$975
• − Repairs & maintenance: −$1,579
• − Management: −$1,579
• − HOA: −$444
• − Depreciation: −$5,673
• Taxable loss: −$3,814
• Est. tax savings @ 24.0%: +$915
• After-tax cash flow: $439/yr

For passive investors: Depreciation is non-cash, so a rental often shows a tax loss while cash-flowing — sheltering income. Rental losses are passive: they offset passive income freely, and up to $25,000/yr can offset ordinary (W-2) income if you actively participate and your MAGI is under $100k (phasing out to $0 by $150k); unused losses carry forward. On sale, claimed depreciation is recaptured at up to 25%, and gains may owe capital-gains tax (a 1031 exchange can defer both). Figures are a year-1 estimate at your 24.0% rate — not tax advice; consult a CPA.

Schools (NCES district)

• District: Dekalb County
• NCES district ID: 1301740
• Math proficiency: 19% ▼ -12.00%
• Reading proficiency: 28% ▼ -7.00%
• Median HH income: $51,448
• Composite: 20.92/100
• National rank: #8482
• State rank: #125 of 174 in GA

Livability — Stonecrest

No livability data for this city. (Only ~50 U.S. cities are tracked.)

Census & demographics

• Census place: Stonecrest, GA
• County: Dekalb County · 782,738 people
• City population: 106,165
• Metro: Atlanta-Sandy Springs-Alpharetta, GA
• Population (ZIP): 43,776
• Household income: $73,694
• Rent vs Own: 35.3% rent · 64.7% own
• Severe rent burden: 1168.0

Population outlook (DeKalb County) Hauer SSP2

• Today (2025): 839,977 people
• By 2030: 891,768 · +6.2%
• By 2040: 988,894 · +17.7%
• By 2050: 1,074,583 · +27.9%
• By 2075: 1,245,026 · +48.2%
• By 2100: 1,303,135 · +55.1%

Race, ethnicity, and origin ACS 2023

• Neighborhood character: Predominantly Black (84%)
• Race & ethnicity: Black 84% Two or more races 10% Hispanic / Latino 5% White 4% Asian 1%
• Foreign-born: 12% · Canada, China
• Languages at home: 90% English-only · Spanish 5% French/Haitian/Cajun 1% Other Indo-European 0%

Political lean MEDSL · DeKalb

• 2024 margin: Solid D (+64.8) · D 81.9% · R 17.1% · Other 1.0%
• 2008→2024 swing: +6.1pp toward D · 2008: 58.6pp · 2024: 64.8pp
• All cycles: 2024: D+64.8 2020: D+67.4 2016: D+64.8 2012: D+56.8 2008: D+58.6

Not yet ingested

• Civics: —

Market trends

• HPI YoY: ▼ -74.98%
• Current HPI: 192.8328
• Rent YoY: ▲ 4.60%
• Metro: Atlanta-Sandy Springs-Alpharetta, GA
• State GDP YoY: ▲ 2.66%
• F500 in state: 28

Industry mix (Fortune 500 HQ in GA)

Industry	F500 HQs	Revenue
▸Paper / Packaging	2	$29B
▸Retail	1	$160B
▸Transportation / Logistics	1	$91B
▸Airlines	1	$62B
▸Consumer Goods	1	$47B
▸Utilities	1	$25B

Price history

+8.1% since first listed

11 events — show timeline

• 2026-01-28 Listed $200,000 FMLS
• 2019-08-13 Sold (MLS) $129,018 GAMLS
• 2019-08-13 Sold (MLS) $129,018 FMLS
• 2019-04-03 Pending — GAMLS
• 2019-04-03 Pending — FMLS
• 2019-03-22 Listed $127,200 GAMLS
• 2019-03-22 Listed $127,200 FMLS
• 2018-12-24 Sold (Public Records) $310,000 Public Records
• 2018-04-04 Sold (Public Records) $186,000 Public Records
• 2012-09-27 Sold (Public Records) $16,200 Public Records
• 2010-01-12 Sold (Public Records) $185,000 Public Records

Property tax history

+9.1%/yr

Latest (2025): $2,374 · -7.7% YoY. Source: county tax records.