Pre-decisional collaboration (PDC) schedule

Also see: Pre-decisional collaboration

The PDC schedule below pertains to municipalities with standard assessment calendars (March 1 Taxable Status Date, May 1 Tentative Roll Date, etc.)

Year-round activities

Throughout the year, assessors:

• maintain current inventory data;
• verify, correct, and transmit sales data in a timely manner; and
• check the status of their sales transmissions and corrections in Sales Reports in the Online Assessment Community.

By the end of August

• Local officials review lists of residential sales from July 1 of the prior year to June 30 of the current year and provide corrections. (For details, see Managing real property transfer data for local assessment officials.) This review is critical because ORPTS will use the sales to analyze the real estate market.

October

• ORPTS shares the results of sales exclusion tests to ensure sales are properly recorded.

November

• ORPTS begins sharing its determination of market value trends by major type with assessors.

December

• ORPTS begins sharing opinions of value for market value survey appraisals and invites assessor feedback.

January

• ORPTS begins:
  •  sharing final PDC ratios, including residential ratios;
  • inviting assessors to meetings to review PDC information and share their analysis; and
  • sharing forest land values with reassessment municipalities

• ORPTS provides utility advisory appraisals to reassessment municipalities that have requested advisories.

February

• ORPTS begins sharing taxable State-owned land values with assessors.
• ORPTS publishes residential assessment ratios.
• PDC meetings and information sharing continue.
• Assessors begin sharing their levels of assessment with ORPTS.