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Department of Taxation and Finance

RPTAC EQUALIZATION SUBCOMMITTEE

MINUTES
MEETING OF MONDAY June 11, 2001
10:00 a.m. - 3:00 p.m.; MANLIUS TOWN HALL

 ATTENDING:

Assessors: Barbara Bounds, Roger Tibbetts, Val Martins

County Directors: Tom Bloodgood, Paul Burckard, Rick Dean, Bob Diener

ORPS: Pat Holland, Tim Maher, Jim O'Keeffee, Jo Ann Whalen (recorder)

GENERAL BUSINESS: Edye McCarthy was unable to attend but had a phone conversation with Jo Ann who will bring forth two concerns at the appropriate time during the meeting. Reviewed and approved the minutes from the last meeting.

Jo Ann discussed the Equalization Informational Sessions to date with a description of the types of questions. Again, Jo Ann encouraged the respective members to influence their members and executive board members to attend all the sessions so they are also aware of the questions/issues and answers. Presentations statewide will be complete by the end of June.

ADMINISTRATIVE REVIEW RULES 186-15: Proposed changes had been distributed to the members prior to this meeting. Similar to the last meeting group worked through the changed language in conjunction with the issues/ideas sheet. Each of the issues/ideas is summarized below with the corresponding rules section if appropriate. Changes suggested will be incorporated and clarifications will be added-example would be to change the use of the word "classes" to "major types". Jim will complete this by 6/13 with distribution to this group and to Dan C. for delivery to RPTAC. Edye's two concerns were: the time frame for receipt of the complaint and accompanying documentation, which is unchanged, and the distribution of findings and determinations to the respective assessing units prior to the State Board meeting. Distribution of conclusions is not something to be included in rules as it is a procedure and group concurred that the current procedure should stand.

2002 RATES: Pat distributed a revised map depicting which assessing units fall into each of the categories. This update included parcel counts by each of the categories and the inclusion of more categories. There was discussion regarding CAMA modeling and progress as well as some ideas around targeted training relative to the types of analysis occurring. There was agreement that assessing units not in the annual reassessment program need some instruction/guidelines to determine the level of assessment (LOA) and this is recognized in the next steps as more informational sessions to start this fall and conclude by the end of January 2002.

Complaints Against Tentative Rates/Issues to be Resolved 

  1. Complaints will be allowed against all the components of the methodologies used to calculate the particular 2002 rate. Rules-addressed 6/11 with references as noted and procedures
  2. An effort will be made to share with assessing units all information used in calculating a tentative rate as soon as available. Communication plan, procedures and informals  
  3. An effort will be made to simplify and clarify the information provided with tentative rates. Communication plan and internal ORPS initiative  
  4. The requirements for complaints against individual parcel appraisals and sales used as observations will be unchanged. Rules-6/11 186-15.2 (d)  
  5. Complaints against individual sales in sales ratio studies will be subject to the same review standards as complaints against sales used as observations. Rules 6/11 186-15 (d) (ix) (a) and (b).  
  6. CAMA modeling, data and models can be challenged. Rules-6/11 186-15 (c) (1) (v) and (vi), procedures and communication plan  
  7. Challenges to aggregate results calculated via a CAMA value estimate or a sales ratio study must be supported with an alternative aggregate value with an articulated and reasonable basis, and data to support the conclusion. Rules-6/11 186-15 9 (c) (2) (v) and (vi), procedures and communication plan  
  8. Any information to support the stated level of assessment appearing on the tentative roll will be accepted. Rules-6/11 186-15 (c) (1) (vii) and (2) (vii), procedures and communication plan  
  9. An effort will be made to provide assistance to localities in how to determine the prevailing level of assessment. Communication plan  
  10. Any information to support an alternative class or municipal aggregate full value will be accepted. Rules-6/11 186-15 (c) (vi) and (iv), procedures and communication plan  
  11. An effort will be made to educate local officials in the new process. This effort will emphasize the use of local data (sales, inventory) and the need for local officials to assure that the data is accurate. Communication plan  
  12. The level of assessment appearing on the tentative assessment roll is the standard against which the overall level of assessment and the level of assessment for individual major types is measured in calculating tentative State equalization rates as well as in the complaint process. Procedures  

SUMMARY: Group has worked through, with a high level of detail, the overall framework in anticipation of finalizing the specific procedures by 9/15/01. Based on this and the timing of consultation with B. Gloudemans, we set two future meeting dates-Friday July 27th and Monday September 10th-in Manlius from 10-3. Agendas and data will be distributed, if possible, ahead of time and list of 12 (above) will be documentation and updated as we move forward.

Updated: