Easement – The right to use another’s land for a stated purpose.

Effective Age – The age of property that is based on the amount of observed deterioration and obsolescence it has sustained, which may be different from its chronological age.

Effective Square Feet - The sum total square footage of the results from multiplying the Base square footage by their respective factor.

Effective Tax Rate - (1) The ratio between the annual property tax on real property and its market value; also computed as the tax rate times the assessed value divided by the market value. (2) Actual income tax paid per period divided by the taxable income for the period.

Elevation - The distance of a point above a specified surface of constant potential; the distance is measured along the direction of gravity between the point and the surface.

Elevation Certificate - An elevation certificate documents important features of your property, including its location, flood zone, building characteristics and, most importantly, the elevation of its lowest floor. It measures your property's susceptibility to flood damage and is one component used by your insurance agent to calculate your flood insurance premium. The certificate contributes to the calculation of your premium by estimating the likelihood that rising floodwaters will reach the lowest floor of your home.

Encroachment – (1) Trespassing on the domain of another. (2) Partial or gradual displacement of an existing use by another use, e.g., locating commercial or industrial improvements in a residential district.

EPF: Enclosed Porch Finished - Building sub area code found on a property record card. A self-contained component (e.g., Florida Room) which can be an addition or conversion, usually of lesser quality construction than Base or BSF. Can differ from BSF by roof type & covering, exterior walls, amount and type of windows (glass) and interior finish. May or may not have a step down from BASE, insulation or HVAC. Often will have a service door and/or sliding glass doors leading to and from the BASE or exterior.  Porches as a rule are attached to the St-1 level of a property with the exception of detached porches found (below the line on the PR) in the Extra Feature/Special Building, Sec. I, of the Residential Data Collection Manual.

EPU: Enclosed Porch Unfinished - Building sub area code found on a property record card. An area which is of lower quality than EPF, e.g., aluminum or frame construction, unfinished ceilings (exposed beams), aluminum pan-type roof, owner-built construction, etc.

Equitable Ownership – The estate or interest of a person who has a beneficial right in property that is legally owned by another, e.g., the beneficiary of a trust has an equitable estate or interest in the trust property.

Estate - (1) A right or interest in property. Defines an owner’s degree, quantity, nature, and extent of interest in property. There are many different types of estates, including freehold (fee simple, determinable fee, and life estate) and leasehold. To be an estate in land, an interest must allow possession (either now or in the future) and be differentiated primarily by its duration. (2) The net worth of an entity at a point in time. Possessions left to heirs upon death are often referred to as the estate.

Evacuation Zone - Evacuation zones are based on hurricane storm surge zones determined by the National Hurricane Center using ground elevation and the area’s vulnerability to storm surge from a hurricane. The evacuation zones are marked from A through E, plus non-evacuation zones.

Exemption - A reduction to the assessed value of property, the most common being homestead exemption.

Exemption, Absolute - A complete or total exemption that excludes an entire property from taxation without regard to its value; a reduction in the property tax base.

Exemption, Homestead - Freedom of part or all of the value of a homestead from property taxation; a reduction in the property tax base.

Exemption, Institutional - Freedom from the property tax granted to property owned and/or used by charitable, educational, or religious institutions or agencies, in recognition of the public services rendered by them; a reduction in the property tax base.

Exemption, Personal - Freedom from the property tax of some or all classes of property in limited or unlimited amounts by reason of its ownership by natural persons or particular groups of natural persons, or persons with certain attributes; a reduction in the property tax base.

Extra Features - A description of an improvement on a property, such as a pool, patio or additional room. which adds value to the property by providing additional utility.