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Department of Taxation and Finance

EQUALIZATION PROJECT TEAM

MINUTES
Wednesday, April 12, 2006
10:00 a.m. – 3:00 p.m.;
Video-Conference between ORPS Albany & Syracuse Offices

 Attending:

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

County Directors:    

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

Others:  Colleen Adamec, Steve Beals, Jeff Jordan, Dave Williams

Rules & Legislation Update:

Jim O'Keeffe reported that hearings were held for the Special Franchise and Ceiling Railroad rules changes.  Comments were received from a utility group.  These rules will be filed with the Governors Office of Regulatory Reform (GORR).  Rules that increase the RPS fee are at GORR.  Emergency Rules for the New York City assessor's training will be presented at the State Board meeting on April 28, 2006. 

Status of 2006 Pre-decisional Collaboration (PDC):

Tom Pinto distributed a reported that identified when the various steps in the PDC process occurred for each municipality in the State.  Tom also distributed a statewide summary.  In most municipalities the PDC process occurred in accordance with the 2006 PDC schedule that the team developed last year.  However in some municipalities the final PDC ratios were not shared until March.  The team agreed that the sales audit process should occur earlier in the cycle.

Tom Pinto encouraged everyone to complete the 2006 Customer Satisfaction Survey. 

Tim Maher handed out Preliminary County Full Value Changes from 2005 to 2006 (map and spreadsheet). 

Irregularities in residential sales exclusions

There was a brief discussion on the sales audit process conducted for 2006 PDC.  It was decided a separate meeting is needed to discuss the topic of significant change and other sale issues.  A meeting is scheduled for Monday, May 8, 2006.

Sale Price Dependent Assessed Value tests

Tom Pinto distributed a handout on SPDAV (sale price dependent assessed value).  Tom explained the process and said that no changes are planned for the 2007 cycle.  It was requested that a statewide summary of the results of the 2006 SPDAV testing be created for the team.  We will discuss the statewide summary at our meeting in July.

School Tax Shifts in Reassessments and Non-reassessment Municipalities

Tom distributed a 2004-2005 School District Segment Share Comparison report along with a 4 page handout that discusses whether  “municipalities in the annual reassessment program are adversely affected over non-reassessment municipalities relative to share of the tax burden”.  If the team members have any questions we will address them at our meeting in July.

Commercial trend process for 2007

Steve Beals a market analyst from the ORPS Northern region discussed the proposed process for determining preliminary major type B (commercial) and major type C (vacant/farm/forest) trends for 2007 equalization rates.  Steve stated that because certain types of property within a major type are sometimes more likely to sell than other types and that property types that sell may not be representative of the property within a municipality it is possible that the trend developed using the current process may not accurately reflect the actual trend in a municipality.  The proposed process for 2007 equalization rates is to stratify the sales within a major type by property classification codes within major type.  Where there is sufficient data a trend will be determined for each stratum within the major type.  The major type trend for a municipality will be determined by weighting each sub-major type trend by the percentage that property group is of the total major type in the municipality. 

The proposed groups within major types B and C are listed below:

MT B Groups: Commercial

1.)    Apartment: 411

2.)    Lodging :  414,415,417 & 418

3.)    Eating/Drinking:  420,421,422,423,424,425 & 426

4.)    Retail (large):  450,451,452,453,454 & 455

5.)    Retail (small):  480,481,482,483,484,485 & 486

6.)    Bank/Office: 460,461,462,463,464 & 465 

7.)    Warehouse:  440,441,442,443,444,445,446,447,448 & 449

8.)    Car Sales/Service:  431,432 & 433

9.)    General Commercial Use: 400,410,416,430,434,435,436,437,438,439,470,                                              471,472, 473, 474,475,500's & 600's

MT C Groups: vacant/farm/forest

1.)    Farm Land:  100's

2.)    Small Lots:  310,311,312 & 314

3.)    Waterfront Lots:  313 & 316 

4.)    Commercial/Industrial Land:  330,331,340,341 & 350

5.)    Large Tracts (General Vacant Use):  300,315,320,321,322 & 323

6.)    Forest Land: 900,910,911,912,920,940,942,960,962,963,970,971 & 972 

We will continue our discussions on this proposal at our meeting in July.

RPTAC Valuation Team: Jeff Jordan gave a status on the RPTAC Valuation Team.  The team is looking at farm sales data in an attempt to develop basic farm values that could be used in valuing farms statewide and developing trends for farm properties.  

New ORPS Appraisal Unit

Dave Williams discussed the creation of a new centralized valuation unit within ORPS.  The goal of the unit is to ensure consistency and quality of appraisal valuation, improve the skills of appraisers, and plan for business continuity and sharing of resources.  The unit will include staff from the Albany office as well as from each regional office.  For the 2007 rate cycle the unit will concentrate on complex appraisals and will expand to valuation of other types of property in the future.

Status of Trend Study by Bob Gloudemans

Dave Williams reported that ORPS has asked Bob Gloudemans to conduct a study of the time trends developed by ORPS.  Bob will look at the trends developed by ORPS and compare them to the changes in assessments in municipalities that are conducting reassessments on a cyclical basis.  Bob expects to complete his study this summer.  The team will ask Bob to share his findings with us. 

Next meetings –

Discuss sales issues including the appropriate definition of significant change on Monday, May 8 in the ORPS Albany office from 10 to 2.  We will video conference to the ORPS Syracuse office.

Regular team meeting on Wednesday, July 12, 2006 in the ORPS Syracuse office from 10-3.  We will video-conference to the ORPS Newburgh office. Proposed agenda topics include:

-         Status of 2006 rates  

-         Plans for 2007 rates and beyond

-         Update on status of Bob Gloudeman's study of ORPS trends

-         Commercial trend process for 2007

-         Sales price dependent assessed value tests for 2006 rates and plans for 2007

-         School tax shifts in reassessment vs. non-reassessment municipalities

Updated: