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Department of Taxation and Finance

EQUALIZATION PROJECT TEAM

MINUTES
 Wednesday, January 11, 2006
10:00 a.m. – 3:00 p.m.;
Video-Conference between ORPTS Syracuse & Newburgh Offices

Attending:

Assessors:  Dave Briggs, Tom Frey, Edye McCarthy, Curt Schoeberl, Roger Tibbetts, Todd Wiley

County Directors:    Paul Burckard, Bob Diener, John Noto

ORPTS:  Pat Holland, Tim Maher, Jim O'Keeffe, Tom Pinto, Dave Ange, Dave Williams

Procedures: Draft 2006 State equalization rates and 2006 segment rate procedures were distributed; comments and questions were to be provided by January 25, 2005.

ORPTS Executive Director, Don DeWitt was introduced.  Three issues were identified: 1) impact of tax burdens due to revaluations and annual updates, 2) triennial aid program and 3) SPDAV (sale price dependent assessed value) (sales chasing)--review the process.

2005-06 Real Property Tax Administration Technology Improvement Program (RPTATIP) Grants:

A brief status was given; 82 applications were received.  Office of the State Comptroller controls the money and the procurement contract process was followed.   This is a featured topic on the ORPTS web site: https://www.tax.ny.gov/research/property/default.htm

Rules & Legislation Update:

The following are on the Regulatory agenda: NYC training rules, increase in the RPS fee, the training program (training governance team), special franchise and ceiling railroad.  The following rules are up for the five year review: market value survey, special franchise complaint and the state aid regulations.  The STAR program rebate idea has some issues including the mailing address for the $400 rebate.

Status of 2006 Pre-decisional Collaboration (PDC):

ORPTS seems to be on schedule with producing results. This is a busy time for assessors.  An explanation of the utility trends was requested, in one county the trends ranged from -6% to +9%.  An ORPTS State Valuation Services document explaining the variation in utility trends was emailed to team members on January 20, 2006.  There are many documents on the ORPTS web site pertaining to PDC.  

The Pre-Decisional Collaboration (PDC) Process:

Overview of the Pre-Decisional Collaboration (PDC) Process

Guidelines for Pre-Decisional Collaboration

Current Year (2006) PDC Analysis Schedule

Attachment for Project Verification Documentation

 ORPTS' Full Value Measurement Process:

Overview of ORPTS' Full Value Measurement Process

Current Market Value Survey Procedure for State Equalization Rates for Cities, Towns, Village Homestead Assessing Units and Counties

ORPTS' Market Analysis Process:

Overview of ORPTS' Market Analysis Process

Current Guidelines for Determining Aggregate Market Adjustment Factors for Equalization Rates

Using Systematic Analysis to Determine Level of Assessment and Maintain Uniformity:

Level of Assessment Determination: An Owner's Manual for Maintaining Uniformity

Guidelines for the Annual Aid Program (a/k/a Guidelines for Annual Reassessment)

Trending Commercial Property (Income Approach)

Dave Williams discussed the agency's refocus on appraisals skills.  The goal is to continue to have quality appraisals on large complex properties and in order to do this the agency must make sure staff is trained properly and resources are available.  One idea is to have a database that contains information (inventory, sales, income and expense data) that both the local officials and ORPTS can use. 

Commercial Trending Process

Jim Laplante from the ORPTS Newburgh office made a presentation on the process that was used to determine Ulster County commercial trends. 

Trending Process for Vacant, Farm, Forest, and Commercial properties

Before further discussion takes place there is the need for property classification code clarification and clean up. An example is that the following three codes are not being used consistently throughout the state-

-323 Other Rural Vacant lands, Waste lands, sand dunes, salt marshes, swamps, rocky areas, and woods and brush of noncommercial tree species not associated with forest lands.

-910 Private Wild and Forest Lands except for Private Hunting and Fishing Clubs This division includes all private lands which are associated with forest land areas that do not conform to any other property type classification, plus plantations and timber tracts having merchantable timber.

-105 Agricultural Vacant Land (Productive) Land used as part of an operating farm. It does not have living accommodations and cannot be specifically related to any of the other divisions in the agricultural category. Usually found when an operating farm is made up of a number of contiguous parcels.

The sale corrections process with regard to property change in use needs definition.

Irregularities in residential sales exclusions:

A clearer understanding of “sale chasing” or SPDAV sale price dependent assessed value is needed. The document Overview of ORPTS' Market Analysis Process on the ORPTS web contains a discussion on SPDAV.

Valuation Issues: A status report from the RPTAC Valuation Team will be requested.  There is not the ability for ORPTS to use CAMA for the valuation of commercial property because of the lack of accurate and sufficient inventory data. 

RPS v4 multiple parcel sales as comparable sales:  This is not a priority of the Change Control Board.  A work around does exist through a method of sales report 

Next meeting – Wednesday, April 12, 2006 in the ORPTS Albany office from 10-3.  We will video-conference to the ORPTS Syracuse office. Proposed agenda topics include:

-         Status of 2006 PDC meetings

-         Valuation Issues

-         Status of sale review- irregularities in residential sales exclusions, SPDAV, direction from RPTAC

Updated: