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Department of Taxation and Finance

RPTAC Equalization Project Team

MINUTES

January 9, 2008
10:00 a.m. – 3:00 p.m.;
Newburgh Office

 Attending:

Assessors:  Tom Frey, Edye McCarthy,  Curt Schoeberl, Todd Wiley

County Directors:  Lynda Levine

ORPS:  Pat Holland, HK Lo, Tim Maher, Tom Pinto

Town of Hadley, Hadley-Luzerne School District Issue

This is a large parcel issue.   The settlement involving the two large parcel deals with the amount of taxes paid not the assessed values of the parcels.  These parcels are in roll section 6 and are in the apportionment process and therefore are in the equalization rate calculation.  If these parcels were part of a PILOT(payment in lieu of taxes) agreement they would be in roll section 8 and not included in the equalization rate calculation.  Section 1316 of RPTL is an option that school districts can use to apportion the school levy.   Should 1316 be mandatory? The history is that in order for the 1316 legislation to pass the optional part was added.  Can the State Board's rules be changed to force these types of parcels into PILOT agreements?  ORPS will explore this. 

Rule and Legislation

There is nothing new to report.  The NYS budget will be out in the next couple of weeks and will cause a flurry of legislation.  The legislative package will come from the governor's office.

Pre-decisional Collaboration

Attendance numbers for the PDC Information Sessions for 2008 Full Value Measurement

 

 

 

 

 

 

 

 

 

 

 

Assessors

RPT

Directors

Total

Ass'mt

ORPS Staff

Other*

Total

Requested

Region

Date

or Staff

or Staff

Admin.

& instructors

 

Count

CE Credit

 

 

 

 

 

 

 

 

 

Central

October 30

39

2

41

11

4

56

41

 

North

October 25

34

6

40

12

 

52

28

 

Ray Brook

October 26

20

1

21

6

 

27

19

 

November 9

16

1

17

3

 

20

17

 

South

October 23

46

3

49

14

 

63

36

 

Hauppauge

October 24

14

1

15

6

 

21

11

 

West

October 25

40

5

45

14

1

60

45

 

 

209

19

228

66

5

299

197

The Informational sessions were well received and appreciated.  Comments are being compiled and will be reviewed for enhancements to future sessions.

Tom Pinto distributed a PDC status as of 1/7/2008 and will continue to periodically email the PDC status.  The new Central Valuation Services Unit is doing the appraisals.   A discussion of the major type B sales being used to develop trends took place.  The resulting trend is a starting point and input is requested from the localities.  Trends are blended using the percentage of assessed value the property type makes up of major type B. 

Trend Maps

Charts of the preliminary July 1, 2006 to June 30, 2007 trends were distributed.  Once the PDC process is completed trend maps will be made and shared with the team. 

Impact of 5% tolerance in neighboring towns

An example of how the LOA selected can impact the percent change in full value was distributed. 

Town

ORPS 2006 MVR

ORPS 2007 MVR

Percent Change in MVR

2006 LOA

2007 LOA

2006 EQ Rate

2007 EQ rate

Percent change in EQ Rate

A

16.27

15.23

6.8%

17.00 accepted

15.00 accepted

17.00

15.00

13.3%

B

71.02

66.12

7.4%

75.00 rejected

69.00 accepted

71.02

69.00

2.9%

 2006

17.00 is 4.49% higher than 16.27 and therefore 17.00 is accepted as 2006 eq rate in Town A.

75.00 is 5.60 % higher than 71.02 and therefore 75.00 is not accepted as 2006 eq rate in Town B.

2007

15.00 is 1.51% lower than 15.23 and therefore 15.00 is accepted as 2007 eq rate in Town A.

69.00 is 4.36% higher than 66.12 and therefore 69.00 is accepted as 2007 eq rate in Town  

Farm study update

The area has be defined – Southern Tier.  The advisory group includes members from the Farm Bureau, the Department of Ag and Market, ORPS, assessors and Jay Franklin. 

Report to RPTAC

RPTAC is meeting on January 18.  We will report to RPTAC that in 2007 the team monitored the status of the pre-decisional collaboration process (PDC) and the status of the establishment of equalization rates.  The team developed a schedule for 2008 PDC and participated in the development of procedures for 2008 equalization rates.

The team identified a possible weakness in the understanding of the PDC process.  The team responded to this concern by participating in the development of a 2 hour PDC training course.  The training was offered in seven locations in the fall of 2008 and was attended by over 200 local officials.  The reaction to this course was positive.

We will recommend to RPTAC that we should continue to exist and continue our work on improving the equalization program.

Action items:

1)      ORPS will distribute trend maps for 2008 when the data is available.

2)      Tom Pinto will distribute PDC status reports via e-mail on a monthly basis.

3)      ORPS will explore whether they can force PILOT agreements.   

Next Meeting: Wednesday, April 2, 2008 in the ORPS Newburgh and Syracuse offices, 10 to 3.  We will video-conference between the two offices.  Possible topics for the meeting include:

1)      2008 PDC meeting status

2)      2008 equalization rate schedule

3)      Ideas for 2009 and beyond

Updated: