department of revenue assessment reform update la crosse county january 19, 2011 carol roessler
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Department of Revenue Assessment Reform Update La Crosse County January 19, 2011 Carol Roessler State & Local Finance Division Administrator Jean Adler State & Local Finance Deputy Division Administrator Dan Davis Bureau of Property Tax Director. Agenda Property Assessment Reform Update - PowerPoint PPT PresentationTRANSCRIPT
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Department of RevenueAssessment Reform Update
La Crosse CountyJanuary 19, 2011
Carol RoesslerState & Local Finance Division Administrator
Jean AdlerState & Local Finance Deputy Division Administrator
Dan DavisBureau of Property Tax Director
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Agenda Property Assessment Reform Update 2012 Requirements for Assessors Integrated Property Assessment
System (IPAS) Update La Crosse County Questions
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Property Assessment Reform - Update Basis: Town Hall Meetings
Forums provided constructive feedback Concern over lack of local involvementAgree problems exist
Encourage full value assessments & consortiums
Work with partners: standards, transparency & enforcement
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2010 Wisconsin Property Assessment Manual (WPAM)
USPAP required for January 1, 2012 assessment Electronic parcel files by January 1, 2013 assessment
standardize records statewide
Consistent Quality Complete & accurate parcel attributes Transparent
State & Local Finance / Assessment Work Group DOR vehicle to work with partners First project: USPAP implementation
Property Assessment Reform - Update
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Assessor 2012Requirements
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What are the New Standards Prescribed by DOR?
As described in the 2010 WPAM the new standards are:
1. International Association of Assessor Officer’s (IAAO) Technical Standards—developed and updated over several decades.
2. The Appraisal Foundation’s Uniform Standards of Professional Appraisal Practice, known as USPAP—became effective in 1987.
NOTE: The Statutory language relating to professionally accepted appraisal practices became effective in 1991.
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What are the IAAO Standards?Considered technical standards - address methods & practices
1. They have been created by assessors for assessors.
2. Many have been incorporated into the WPAM.
3. The IAAO Standards tell you how to do things whereas USPAP tells you how things should be done.
4. The IAAO Standards are available on the IAAO website at http://www.iaao.org.
5. The IAAO Standards consist of 15 documents:
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The IAAO Standards consist of 15 documents:1. Guide to Assessment Administration Standards
2. Standard on Contracting for Assessment Services
3. Standard on Administration of Monitoring and Compliance Responsibilities
4. Standard on Assessment Appeal
5. Standard on Automated Valuation Models (AVMs)
6. Standard on Digital Cadastral Maps and Parcel Identifiers
7. Standard on Facilities, Computers, Equipment, and Supplies
8. Standard on Manual Cadastral Maps and Parcel Identifiers
9. Standard on Mass Appraisal of Real Property
10. Standard on Professional Development
11. Standard on Property Tax Policy
12. Standard on Public Relations
13. Standard on Ratio Studies
14. Standard on Valuation of Personal Property
15. Standard on Valuation of Properties Affected by Environmental Contamination
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What are the USPAP Standards? USPAP: Uniform Standards of Professional Appraisal Practice USPAP applies to the entire appraisal profession. The property assessment profession consists of 3 components:
1. property appraisal (individual, mass, and review appraisal)
2. assessment administration, and
3. property tax policy. USPAP: way to organize and explain your work. A major expectation of USPAP is disclosure. USPAP has 2 main pillars:
1. to promote and maintain a high level of public trust and,
2. to develop and communicate the analyses, opinions, and conclusions in a manner that is meaningful and not misleading.
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USPAP has the following Parts:
Definitions Preamble Ethics Rule Competency Rule Scope of Work Rule Jurisdictional Exception Rule Standards and Standards Rules Statements on Appraisal Standards Advisory Opinions Frequently Asked Questions
USPAP is available on the Appraisal Foundation website.
Not an official part of USPAP
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USPAP: 10 standards addressing activities of development & reporting.
STANDARDS 1 & 2: real property appraisal. STANDARD 3: appraisal review. STANDARDS 4 & 5: real property appraisal consulting STANDARD 6: mass appraisal. STANDARDS 7 & 8: personal property appraisal. STANDARDS 9 & 10: business or intangible asset
appraisal
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Integrated Property Assessment System (IPAS)
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Integrated Property Assessment SystemWhat is Being Completed Manufacturing
Modeling common property types Assessment Rolls on Internet
Equalization Currently completing commercial field review 2010: TID valuation 2011: e-filing of Municipal Assessment Report (MAR) 2011: Equalized Values Calculation
Local Government Services 2010: Treasurer’s Statement of Taxes (SOT) 2010: County, Municipal, Special & School District Apportionments 2011: Loading Statement of Assessments (SOA)
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Integrated Property Assessment System
Where it is going: Provide Assessment Data attributes Assessor’s only site initially Refinement of reporting accuracy & timeliness Upload relevant information to I-Care public site
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Integrated Property Assessment System
Where it is going: Assessment/Tax Rolls DOR collecting electronic rolls from Counties &
Municipalities Work with partners including Real Property Listers to standardize
Future uses: Replace Clerk’s reporting SOA data Easier application of 74.41 chargeback, TID valuation Track parcel changes Eliminates missed/duplicate mfg/local issues Detail for projecting equalized value
e.g., stratification by value, class, water frontage, TID RETR: improve accuracy of parcel #’s upon filing
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Integrated Property Assessment System
Where it is going: Electronic Parcel Files DOR requesting parcel data from select municipalities Work with assessment partners to set minimum standards Assessment parcel files required electronic by 2013
Standardize parcel records statewide Allow for ease in changing assessors and software
Long term goal: parcel based data statewide Consistent quality Complete & accurate parcel attributes Transparent to municipal officials and property owners
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Integrated Property Assessment SystemWhere it is going: USPAP & IAAO Implementation SLF/ASSESSMENT Work Group partners
League of WI Municipalities WAAO WI Towns Association Contract Assessors Real Property Listers Counties Association Municipal Clerks Municipal Treasurers Subgroup of assessors developing USPAP compliant
reports Long term: IPAS data to tie with reports
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La Crosse County Questions
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Assessor Certification & Education Certification
Must pass exam to become certified
Education - Required to maintain certification DOR approves training Required hours vary based upon level of certification
USPAP & IAAO Training DOR conducted sessions in 2010 Additional sessions planned in 2011
http://www.revenue.wi.gov/training/assess/index.html
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Assessment Contracts & Records Contracts
Municipal responsibility Counties cannot pass resolution requiring municipalities have
contract DOR recommended contracts:
Maintenance & Revaluation DOR uses for state ordered revaluations http://www.revenue.wi.gov/pubs/slf/pb062.pdf
Assessment Records Ch 17: http://www.revenue.wi.gov/slf/wpam/wpam.pdf Owned by municipality & Assessor is custodian
When assessor leaves: paper copy of assessor’s records must be provided to municipality & subsequent assessor
All electronic data must be made available to municipality & subsequent assessor
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Supervision of Assessment Process DOR – Assessment Practices & Equalization
Monitor assessment compliance Annual review of every municipality
Field Review Includes review of property record cards
WPAM Publication of standards & practices Updated annually
Certification Establishes minimum set of knowledge Requirements to maintain: annual DOR training & continuing education Assessor complaints: review of conduct (negligence, incompetence,
misconduct) Future
Enhanced assessment audits: collection of assessment rolls & parcel data Municipality
Written contract complete with associated statutes and WPAM Annually review work of assessor - ensure equitable assessments at the
parcel level & BOR