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Department of Taxation and Finance

RPTAC EQUALIZATION SUBCOMMITTEE

Minutes
MEETING OF THURSDAY, APRIL 2, 1998
10:00 A.M. - 3:00 P.M.; MANLIUS TOWN HALL

ATTENDING:

Assessors: B. Bounds, D. Briggs, V. Martins, R. Tibbetts

County Directors: G. Bennett, T. Bloodgood, P. Burckard, T. Flynn, B. Miller and (B. Cinquanti large parcel transition)

ORPS: J. O'Keeffe, J. Whalen, D. Williams

GENERAL DISCUSSION REGARDING:

Large Parcel Group and Equalization Subcommittee: There was considerable discussion around the work and responsibilities of each of these groups. Agreement that equalization group should be dealing with equalization issues of which change in level is one. There was also consensus that it was very difficult to separate equalization from valuation issues and vice versa. Agreement that equalization committee is the parent group for equalization issues and could establish specialized sub-groups such as large parcel, etc. to handle specific issues.

Large Parcel Group - work of this committee is not done.

- Deregulation needs to be addressed

- Large parcel valuation issues

- Legislative piece

Critical to bring the equalization committee (E.C.) up to speed and understanding of the large parcel progress around change in level.

**Action Item** Charters to be proposed for equalization committee and large parcel - JoAnn will draft for discussion at next meeting.

*Discussion and data sharing around change in level progress - Dave Williams summarized process undertaken and progress to date of large parcel group.

- Large parcel definition: parcel represents:

1. 5% or more of the municipal assessed value; and

2. market value is at least $5 million; and

3. removal of parcel from the rate computation would cause the rate to change by at least 5%.

- Properties that were identified for large parcel group were from the 1994 market value survey - two-thirds of the State '89 rolls, and the other third a mix of '90-'94 rolls. Now we have looked at the 1996 market value survey - 1995 measured rolls for non-reassessments and 1994, 1995, 1996, 1997 and 1998 measured rolls for reassessment.

- Handouts:

Possible Solutions (12/2/97) List of 19 with each labeled short- or long-term.

Four Concepts For Fixing Change in Level of Assessment

Data Tables - Analysis of Data from City and Town Assessors Reports (1990-1997)

Alternative Proposal for Determining Special Rates Where a Reassessment is Successfully Implemented

(w) Rules definition of Physical or Quantity Change

*State Owned Land - Proposals for 1998, 1999, 2000 rate computation and future market value surveys:

- Document distributed but all agree information was too cryptic and technical - attached please find an expanded and simplified version - Tactical Target F - Align the State Land Program with Full Value Measurement and Encourage Local Capacity.

- Data analysis - Comparison of 1997 Tentative State Equalization Rates to Simulated Rates That Do Not Include Taxable State Land.

- Summary report from external team and distributed by Barry Miller - Goals & Recommendations for the Appraisal & Market Survey of Taxable State-Owned & Private Forest Land.

- There was wide ranging discussion around the recommendations and revision of the ORPS/Assessors/County Directors forest valuation team; equalization recommendations around the target of aligning the State land program with full value measurement and encourage local capacity; assessment screening procedures and current legislation as well as proposed and its prospects.

** Action Item** Further discussion with more understandable and pertinent handouts.

*Rate Full Value Standard - There was little time for discussion but this topic and handout of paper had been discussed at prior meeting. All were in agreement that the alternative proposal is correct and appropriate way to proceed and ORPS should proceed and do it. The alternate proposal will require much more extensive use of trending applied to aggregate class values to advance the 1998 rate full value standard to 1/1/97 (from 1/1/96).

Next Meeting:

Monday, June 22, 1998; 10:00 a.m. - 3:00 p.m.; Manlius Town Hall

Proposed Agenda:

WHAT HOW RESULTS WHO WHEN
Review Agenda;

Get Organized

Discussion Agreement John 10:00 - 10:10
Change in Level Continuation: Data #1; Discuss #3 Presentation & Discussion Understanding & Agreement Dave 10:10 - 11:45
Charters for Equalization and Large Parcel Discussion Agreement JoAnn 11:45 - 12:15
LUNCH 12:15 - 12:45
Trending Presentation & Discussion Understanding Ideas Chuck Aviza 12:45 - 2:45
Wrap-up; Next Steps Discussion Agreement JoAnn 2:45 - 3:00
Updated: