RPTAC Equalization Project Team
MEETING OF WEDNESDAY OCTOBER 5, 1999
10:00 A.M. - 3:00 P.M.; MANLIUS TOWN HALL
Assessors: Barbara Bounds, Roger Tibbetts
County Directors: Paul Burckard, Tom Bloodgood, Bob Diener
ORPS: John Harkin (Facilitator), Jim O'Keeffe, JoAnn Whalen (Recorder), Dave Williams, Sally Cooney and Bob Gawrelski
The membership of the county directors has changed with Barry Miller no longer serving on this committee. Much thanks and recognition to Barry for his many years of service and contributions. No change in the membership make up for the assessors. Tom Bloodgood volunteered to confirm with Steve Curran-the newly elected president of the county directors-the distribution list for the minutes. JoAnn volunteered to do the same with Dave Briggs for the assessors.
UNIFORM PERCENTAGE VERIFICATION:U>
Bob Gawrelski is the leader of an internal team which was charged with the revision of the document and procedures for this process. Uniform percentage verification is conducted for assessing units which perform a reassessment at a stated uniform percentage. Based on the conclusions reached by ORPS, the aggregate results of the reassessment may or may not be used directly in the state equalization program.
Bob gave a presentation and overview of the progress made to date and an explanation of the changes. Some changes were driven by the minimum inventory and $5 sustaining aid requirements. Other changes/ improvements resulted from staff gaining experience with the process over the past three years as it was used in the full value measurement effort
The discussion went back and forth between equalization needs/results and aid needs/results. For equalization purposes, ORPS staff need to be focused on inter tax apportionment issues and decisions will sometimes be different for aid decisions but clearly the intent is to have both programs working together with the goal that local equalization efforts are used for both state equalization aggregates and aid is distributed for the efforts.
The uniform verification process concentrates on the review of valuation analysis and valuation conclusions reached in the reassessment effort for both first time and sustaining assessing units. The booklet Guidelines for Annual Reassessment was distributed and discussed. Bob also informed the group of the timing and review of the process being done by association recommended assessors and county directors. Members of this committee were welcome to forward any comments etc. to Bob as soon as possible.
ANNUAL REASSESSMENT $5 PLAN:
Sally Cooney, the newly appointed leader of the State Aid Unit, distributed and discussed with the group the Overview of Annual Reassessment and the New $5 Maintenance Aid Program. Currently for 1999 and 2000 rolls the $2 program is still in place but will not be applicable for future rolls. In addition the new, 1999 legislation, $5 sustaining aid and $5 triennial aid is available for completed under the applicable definition and requirements. In reaction to Part 201-2, proposed rules and procedures were developed jointly by representatives from ORPS, the assessors and the county directors. The entire package should be ready within the week for distribution to GORR and the Governor's office with outreach to the traditional organizations such as NYSAC, School Boards, leadership of the assessor and county director associations, AOT etc. In addition Sally participated extensively in the discussion of the previous topic and responded to various current questions/issues as well as anticipated questions/issues. Much emphasis was placed on the desire and goal of ORPS to in fact pay the $5 sustaining aid.Dave Williams led this discussion and reported that ORPS has established for the first time ever 24 final 1999 rates in time for their use in the 1999 school apportionment process. These are appropriately referred to as current rates for the current roll for use in the apportionment process. A number of counties have requested that we also establish final 1999 rates for their subsequent use in the 2000 county apportionment process. We are concentrating on Title 2 counties to get final rates by 11/15 for their use. An additional 244 rates have been made tentative and this schedule is substantially ahead of previous years.
1999 RATE STATUS and CRITERIA for ANNUAL MARKET VAUE SURVEY::
Dave Williams led this discussion and reported that ORPS has established for the first time ever 24 final 1999 rates in time for their use in the 1999 school apportionment process. These are appropriately referred to as current rates for the current roll for use in the apportionment process. A number of counties have requested that we also establish final 1999 rates for their subsequent use in the 2000 county apportionment process. We are concentrating on Title 2 counties to get final rates by 11/15 for their use. An additional 244 rates have been made tentative and this schedule is substantially ahead of previous years. The 1999 rates also for the first time employed a rate standard that is the same-1999. The aggregate class totals from the 1998 market value survey results for non reassessments and all reassessments except those occurring in 1999 were adjusted to a January 1, 1999 valuation date. Even with the introduction of this new data and the change from the 1998 rate standard of January 1, 1997, the indicated full value changes are small-under 10%-at least for the places with tentative rates established.
ORPS has received a draft from Almy, Gloudemans, Denne the consultants retained to conduct the review of the current trending practices and make recommendations. Dave discussed with the group the draft executive summary recommendations. Final executive summary will be distributed with these minutes. Only Tom Bloodgood requested the entire report which he will receive.
REPORT FOR RPTAC:
This team's charter requires a written report to RPTAC at the end of each year. To be included in the report are progress made, recommendation for continuation or termination and recommended future topics. JoAnn volunteered to draft the report and distribute for review. Recommendation to RPTAC will be for continuation.
The next meeting is Tuesday, February 15, 2000 at the Manlius Town Hall from 10:00 a.m. to3:00 p.m. Potential agenda items are: procedures for 2000 rates, current rates/current rolls status, 1999 measured rolls and criteria, budget, Lust report. Agreed that these and other topics which might develop will be put into a proposed agenda which JoAnn will distribute in mid-January.