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Department of Taxation and Finance

RPTAC Equalization Project Team Annual Report

TO:               RPTAC

FROM:         RPTAC Equalization Project Team

DATE:          November 19, 1999

SUBJECT:    1999 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.

During 1999, this team met on January 26, March 10, June 22, and October 5. 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.

1999 Issues Summary

  • 1997 FVM/1998 Rates summary - increased understanding and awareness about the results from implementing the redesigned FVM methodologies - use of reassessment results and residential sales as observations.
  • Annual Reassessment Proposal-- team discussion, understanding of purpose and proposed legislation in support of. This included discussion and understanding of the equalization vision for current rates being the stated verified uniform percentage.
  • Rate Full Value Standard - increased understanding of future equalization direction and issues - discussion and understanding of the implications and impacts on equalization from the so called $5/$20 legislative proposal. Compilation of team brainstorming and recommendations around $5/$20.
  • 1999 State Equalization Products - review and understanding of proposed procedures for
  • 1999 State rates, class rates, class ratios and village rates.


  • 1998 Market Value Survey procedures-review and discussion of with emphasis on changes.


  • Trending Procedures - presentation and discussion on activity, progress and recommendations from the consultant, Almy, Gloudemans, Denne. The issue of trending was given considerable time and discussion from both the equalization and the annual reassessment needs.
  • Development of recommendations to maintain current rate standard from 1999 rates forward. This topic involved discussion and understanding of modifying procedures for measuring full value in assessing units not conducting reassessments. Conclusions and recommendations were produced.
  • Reassessment Verification Procedures-review and discussion of need for changes and explanation of the changes. Emphasis on the importance of and tie with the newly enacted sustaining aid of $5 per parcel.
  • Achieving/Sustaining Equity Reassessments -discussed and increased understanding of issues as well as the benefit to equalization and the taxpayers.
  • $5 Sustaining Aid Program-proposed guidelines and implementation along with proposed Rules and procedures presented and discussed.

Future and Issues

At our October 5th meeting, discussion during our review of topics that the team covered in 1999 resulted in a team agreement that our agenda should continue in 2000. Our work focus will be on the following issues which we feel are the most important at this time but new or additional issues may develop over time.

  • 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 - Almy, Gloudemans, Denne trending report and recommendations with implications to both equalization rates and annual reassessment efforts,
  • 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.
  • Increased Use of Current Year Rates - for use in school and county apportionment processes. The establishment of final rates substantially earlier for immediate use in school apportionment.
  • 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.

The team membership on 1999 consisted of six county directors: Tom Bloodgood (Chair), Paul Burckard, Rick Dean, Bob Diener, Steve Dorsey and Barry Miller; four assessors: Barbara Bounds, Dave Briggs (Chair), Val Martins and Roger Tibbetts; and four ORPS staff: John Harkin, Jim O'Keeffe, JoAnn Whalen and Dave Williams. ORPS frequently scheduled other programmatic staff into the meetings as appropriate and this worked well and should continue. Steve Dorsey and Barry Miller are no longer members but the the assessor and ORPS membership has remained the same.

The Team would meet approximately the same number of times and most likely in the same location during 2000. We feel that the charter remains accurate and adequate for 2000.

cc: B. Cinquanti

     A. Sapienza