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Department of Taxation and Finance

RPTAC Equalization Project Team Annual Report

TO:              RPTAC

FROM:        RPTAC Equalization Project Team

DATE:         November 18, 1998

SUBJECT:   1998 Progress and Future Report

Our Charter charges us for a one year period with evaluation by RPTAC occurring in the last quarter of the calendar year. We are submitting this report which will identify issues discussed, progress made, recommendation for continuation and future topics. Verbal reports/updates were delivered at the respective RPTAC meetings throughout 1998.

During 1998, this team met on February 26, April 2, June 22, August 20 and October 22. All meetings were held in the Manlius Town Hall from 10:00 a.m. to 3:00 p.m. with all participants commuting. Advance agendas were determined and generally material for issues to be discussed was distributed in advance. In situations where additional data or materials were distributed at the meeting, copies were subsequently distributed to those not attending.

1998 Issues Summary

  • 1996 FVM/1997 Rates summary - increased understanding and awareness about the results from implementing the redesigned FVM methodologies - use of reassessment results and residential sales as observations.
  • Rules Simplification Part 186 - team review, understanding of purpose and need for the changes.
  • Rate Full Value Standard - increased understanding of future equalization direction and issues - discussion and understanding of the status quo and alternative proposal implementation challenges.
  • Change in Level - understanding of adjustments made for 1997 rates and further discussion/understanding around large parcel team short-term proposals 1 and 3 with supporting data and analysis.
  • 1998 Rates - apply the same procedures as 1997 rates.


  • 1999 Rates - reporting requirement changes discussed - simplification, less labor intensive - would require rule changes.


  • Procedural changes and FVM advances make a definition change unnecessary.


  • Trending Adjustment - presentation and discussion for increased understanding of actual use for 1997 rates - reassessments only - and input for the expanded use for 1998 rates - all assessing units.
  • Development of charters for Equalization Project Team and Large Parcel Valuation Issues Task Team for RPTAC review, revision and approval.
  • State-Owned Land - various alternatives discussed for understanding and agreement that for 1998 and future rates SOL will continue to be isolated property. In reassessment assessing units, procedural changes are implemented for 1998 rates to maintain uniform percentage when small differences occur.
  • 1998 Rates - Village/City/Town Procedures - reviewed for understanding, input and agreement.
  • Achieving/Sustaining Equity Reassessments - presentation/discussion with historical perspective, recently distributed Opinion of Counsel SBRPS No. 60, chapter 319 legislation, ORPS reassessment policy and IAAO reassessment standards. Increased understanding with barriers, concerns.
  • 1998 Market Value Survey Procedures - reviewed for understanding and input prior to distribution to a wider audience.

Future and Issues

At our October 22 meeting, discussion during our review of topics that the team covered in 1998 resulted in a team agreement that our agenda should continue in 1999. Our work focus will be on the following issues which we feel are the most important at this time and can include any other issues which may develop.

  • Integration/coordination with decisions/analysis, etc. of the Large Parcel Valuation Issues Team as those large parcel valuation and deregulation issues relate to or impact full value measurement and equalization.
  • Trending Adjustment Implementation and future development - RFP implications and sales information timeliness and accuracy.
  • Rates and FVM Procedures - on-going with input, review, understanding and agreement.
  • Achieving/Sustaining Equity Reassessments - integration with, and implementing for use in full value measurement and rates.
  • Full Value Measurement - determine streamlining/improvements - analysis with data and implementation around Almy, Gloudemans & Jacobs' recommendations.
  • Special Rates - reassessment verification process and calculation. Use of verified uniform percentage directly.
  • State-Owned Land - continued discussion for improvement and as to how/if state--owned land is handled for future rates.

An issue with the 1998 team formation was the membership make-up. Bill Budde has changed the county director membership total to six: Tom Bloodgood (Chair), Paul Burckard, Rick Dean, Bob Diener, Steve Dorsey and Barry Miller. Edye McCarthy has retained the assessor membership of Barbara Bounds, Dave Briggs (Chair), Val Martins and Roger Tibbetts. Mr. Lew Gammon, Niagara Mohawk Power Corporation attended a number of our meetings after agreement by the team. Lew was very appreciative of the opportunity and his contributions were valuable. The ORPS members: John Harkin, Jim O'Keeffe, JoAnn Whalen and Dave Williams would remain the same with continuation of the practice of bringing in the appropriate programmatic people to discuss specific areas.

The Team would meet approximately the same number of times and most likely in the same location during 1999. We feel that the charter remains accurate and adequate for 1999.


cc: B. Budde

     B. Cinquanti

     C. Schoeberl