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Guilford County Real Property Data

Building Summary

Data last updated on: 4/23/2026 Ownership current as of: 4/22/2026 Tax Year: 2026

REID 345

PIN # 7864-65-2278

Location Address

Property Description

304 S ELM ST

SCUPPERNONG BOOKS/302-304 S ELM ST

Property Owner

Owner's Mailing Address

STUART J NICHOLS AND LINDA M SPITSEN TRUST

2202 HAWTHORNE ST
GREENSBORO NC 27408

Parcel

Buildings

Misc Improvements

Land

Deeds

Notes

Sales

Photos

Tax Bill

Map

Building Location Address

304 S ELM ST

Card

Section

Building Details

Building Name
Primary Occupancy Type	Stores and Commerci
Primary Occupancy	13-353-Retail Store
Primary Class	C
Primary Quality	Average
Year Built	1928
Effective Year	2000
Physical Depreciation (Rating)	MSVPO - COMM ONLY
Physical Depreciation (% Bad)	35.00%
Economic Depreciation (% Bad)	0%
Functional Depreciation (% Bad)	0%
Gross Leasable Area (SQFT)	9504
Remodeled Year
Total Stories	1

Section Details

Occupancy Type	Stores and Commerci

Class	C
Depreciation	35%
Depreciation	MSVPO - COMM ONLY
Heat	3-Default Heating
Occupancy	13-353-Retail Store
Quality	Average
Sprinkler	No Sprinklers
Exterior Walls	2-Default Wall

Building Total & Improvement Details

Total Adjusted Replacement Cost New	$1,129,576
Physical Depreciation (% Bad)	35.00%
Depreciated Value	$734,224
Economic Depreciation (% Bad)	0%
Functional Depreciation (% Bad)	0%
Total Depreciated Value	$734,224
Market Area Factor	1.00
Building Value	$734,200
Misc Improvements Value	$9,500
Total Improvement Value	$743,700

Assessed Land Value	$147,400

Assessed Total Value	$891,100

Addition Summary

Story	Type	Code	Area
1.00	Porch, Open Fin	FOP0	48
1.00	Porch, Open Fin	FOP0	48

Other Improvements

Units	Description	Item	Code	Year	% Bad	Value
10x15	DIMENSIONS	PENTHOUSE UTILITY AREA COMMERCIAL		2015	33	4200
36x12	DIMENSIONS	DECK/DETACHED		2015	44	5300

Building Sketch	Photograph

(Click sketch for bigger image)

Per North Carolina General Statute 105-285-287 (d), all real property in North Carolina is subject to listing and valuation annually as it exists on January 1. Real Property assessments are based on market values as of the date of the last countywide reappraisal in 2026.

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