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Department of Taxation and Finance

RPTAC Equalization Project Team

July 11, 2007

10:00 a.m. – 3:00 p.m.;
Syracuse and Newburgh Offices


Assessors:  Tom Frey, Edye McCarthy, Todd Wiley, Curt Schoeberl, Walter Smead

County:  John Noto, Lynda Levine, Paul Warneck

ORPS:  Pat Holland, Tim Maher, HK Lo, Tom Pinto, Dave Ange

From the RPTAC Valuation Issues Team 10 a.m. -12:15 p.m.:

Assessors:  Edye McCarthy, Colleen Adamec

County:  George Michaud,

ORPS:  Robert Aiken, Tara Hoffman, Sheryl Klewicki, Matt Riordan,

Tom Bellard(guest)

Meeting with the RPTAC Valuation Team:

The RPTAC Equalization Project team met with the RPTAC Valuation Issues team to discuss RPTAC action item #67 and determine next steps. 

                     RPTAC ACTION ITEM # 67



67. The Equalization Project Team  (Tim Maher) and Valuation Issues Team (Bob Aiken)

Equalization Project Team will meet with the Valuation Issues Team to evaluate the results from the Customer Survey, as well as the work of the PDC sub-group. This collaboration will focus on the very technical nature of ratio studies and trends, and what can be done to increase the KSAs of both the locals and ORPS staff.  Note: Success in this area would increase skills, understanding, and build confidence in the statistical results.

                                    (KSA-knowledge skills ability)

Next steps: Understanding and agreement of methodologies

1. ORPS will prepare a 2-3 hour presentation on the PDC process with a focus on the trending process and various methodologies which should include the options of using published commercial trend information and discussions with private commercial appraisers. (There will be a discussion at ORPS regional managers meeting 7/23/07)

            2. ORPS will review the PDC information that is available on the internet and rework where necessary.  There are two extremes the very technical and the simple.  The following documents are on the ORPS web site pertaining to PDC.    

 “Valuing & Assessing Real Property” (top left) “Pre-decisional Collaboration” (left side)

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

            [Move Local government CAMA ratio, sales ratio and trend analysis shared with ORPS to be the first item in August through December]

Attachment for Project Verification Documentation

            3. ORPS will create three maps (major type A, major type B and major type C) with “trends” that were used in the calculation of the full value estimated for the 2007 rate calculation.  If no “trend” was used (sales/CAMA ratio studies, current reassessment and unsampled major types) the initial “trend” will be used.  These maps will be compared to information gathered by team members.

4. Discuss the possibility of developing a video on trending for the general public.

 Appraisals of Agricultural properties.

 A discussion on the value of agricultural property took place.  There should be a basic understanding of the value of agricultural property statewide.  There is money in AG &Markets budget for Cornell to do a study of value of agricultural property.  Highest and best use versus the current use value.  Horse farms used for tax shelters  

Rules and Legislation Update:

            1. Middle Class STAR Rebate program

2. Flood Assessment Relief Act county resolution to opt in   

3. Agriculture Assessment 10% cap

4. Large print version on exemption forms.

5. Multiple bills to limit shift in taxes from non-homestead to homestead

6. Saratoga County Clifton Park rebates to home owners and renters (sales tax)

HK rules

1.      185 definition of critical infrastructure

2.      188 1.1 2.1 certification of NYC Assessors

3.      190  school district RPS fee

4.      repeal 188-12 certified county and certified school provisions in the State Board's.  Statute takes precedence over rules  

Status of 2007 Equalization rates

963 tentative rates established 33 left to do. 841 received LOA as the rate

Eleven complaints nine will go to the July 31, 2007 Board meeting, two to the August 14, 2007 Board meeting

Final rates will be established beginning mid July based on receipt of assessor's reports

PDC Process for 2008 rolls

The 2008 PDC schedule will be similar to the 2007 schedule.  A re-education of the process is necessary.  A training session should be offered in September/October.  This is an appointment year and the orientation should include a section on the PDC process and where information can be found.

Procedures for 2008 equalization rates.

Move the full value standard, continue to limit aggregate adjustments to 3 years.  Look into creating sub groups for major type B condos/coops/apartments/mobile home parks, industrial.  Stratification for the sales ratio studies 

Next Meeting: Wednesday, October 10, 2007 in the ORPS Albany office. 

Steve Beals, ORPS, and the RPTAC Valuation Team will be invited for the morning session.