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Department of Taxation and Finance

RPTAC EQUALIZATION SUBCOMMITTEE

MINUTES
WEDNESDAY JUNE 21, 2000
10:00 A.M. - 3:00 P.M.; MANLIUS TOWN HALL

ATTENDING:

Assessors: : Barbara Bounds, Dave Briggs, Val Martins, Roger Tibbetts

County Directors: Bob Diener

ORPS: : Pat Holland, Tim Maher, Joe Moorman, Jim O'Keeffe (by phone), JoAnn Whalen (Recorder)

LEGISLATION/UTILITY PROPERTY:

The group continued discussion around the status and implications of the so called freeze legislation. Tim discussed the numbers and assessing units affected by the freeze specifics. The two areas of concern continue to be tax shifts and the supportability of the market values.

2000 CURRENT RATES:

Tim discussed the current status of 2000 current rates/current rolls and procedural changes for the handling of taxable state owned land and the use of tentative rolls in this process. ORPS is in the process of establishing between 450 to 500 current rates with the major concentration in the Western and Central regions. Maps illustrating the distribution by assessing unit and school districts were distributed. The problematic areas, valuation considerations and communication issues involved were also discussed. Because these rates need to be final as soon as possible for the most efficient communication to and use by the affected school districts, ORPS has defined procedures to define the calculation of a tentative rate from the tentative roll to allow more time for the administrative review process. Procedures for this were distributed and reviewed. A small number of assessing units will be processed for 2000 rates but many more for 2001 rates. Final rates would change only if the final roll and assessor's annual report exceeded certain thresholds of change. These changes would also provide that in assessing units with taxable state owned land and doing annual reassessments, the assessment screening process which is complete by May 1, tentative roll date, would be treated as part of the value verification process. If the locally determined state owned land values pass the assessment screening, they are used directly in the equalization calculation. In addition, assessing units would know at that time when the SOL values fail the assessment screening process and could remedy the situation or know what they will be receiving for equalization rates. This modification does three very important things-integrates the SOL screening process directly into the equalization value verification process, makes the assessing units aware much sooner of the valuation decisions about SOL and eliminates final equalization rates not at 100% because of minor differences over SOL aggregates.

TRENDING 2000 EQUALIZATION RATES-PROCESS/RESULTS:

Joe Moorman who is a member of the trending team, presented multiple statewide maps for different major types and discussed the processes and results determined to move class aggregate totals from a 1/1/99 rate standard to a 1/1/00 rate standard. There was much discussion about the use of sales, results, communication and inter action with local officials etc.

UNIFORM % VERIFICATION FUTURE EQUALIZATION RATES:

Pat Holland led a discussion started at the last meeting around future changes in the full value measurement program primarily in those assessing units not conducting annual reassessments. Pat is leading a team in studying alternatives to allow for the verification of an assessing unit's stated level of assessment which is now required on each tentative assessment roll. This study involves the use of nationally recognized statistical standards and their application to major type verification of a stated uniform percentage for each of the four major types for equalization purposes on an annual basis. These changes are a logical and continuing progression on the full value measurement redesign effort that was implemented for 1996 state equalization rates. Implementation of recommendations will start with the 2002 equalization rates. Pat will continue to interact with this team on a continuing basis to share data and determine direction.

Next meeting Wednesday October 11, 2000 from 10-3 in Manlius. Proposed topics: 2000 rates-current and normal for schools and county apportionment; Level of assessment verification; Freeze results; annual reassessment status.

Updated: