Author: Kirk Boone (page 1 of 2)

Who Says You are an Appraiser? Appraisal and other Property Tax Certifications, Credit Hours, and Designations

There are many certification programs involved with property tax.  I suggest that every NC property tax student be familiar with which organizations provide certifications, credit hours, and the requirements of those organizations. A certification or designation is required by law for some positions. Two are required in the assessor’s office. If you are one of the 100 appointed county assessors in North Carolina or a county appraiser, you must be certified by the NC Department of Revenue. Becoming and being a certified assessor or appraiser includes requirements for initial certification (certifying education) and also follow-up requirements for continuing education. If you represent yourself as a real estate appraiser but do not fill one of the two positions above, NC law requires your certification to be through the NC Appraisal Board. All other certification programs for property tax are not legally required in NC law but may be required by your employer or by your association. Perhaps you’re not currently in a position that is required to be certified but your future could lead you in that direction. Regardless, I think you should maintain your course records for attendance and successful completion of property tax courses. I have recognized uncertainty in this area over the years and it seems to be more so in recent times. I hope this post is a way to help bring us back to certainty. Continue reading

2021 Virginia Cup Effort

“I can’t think of anything that shows you are more committed to your work and your profession than a professional designation. A job applicant who has a professional designation earns an automatic interview from me.”
Marcus Kinrade, AAS, RES
Wake County Tax Administrator

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A New Collection Available from an Old Resource

In this post, I wanted to share that the School of Government’s Knapp Library has a new collection for North Carolina’s assessment community. This is a short post because I anticipate most of the reading will occur as you explore the links in this post. In January, IAAO announced the availability of their new collection of informational books on assessment, Apendium.

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North Carolina Assessors and Disaster Recovery

With North Carolina back in the sights of a hurricane, there is no better time to remember the idiom, “Hope for the best and prepare for the worst.”

After Matthew in 2016, Jimmy Tanner, Gaston County Tax Director,  realized that the individuals in the tax office who are usually tasked with the damage assessment process have likely suffered property loss themselves and also may have family and friends in need. With that in mind, Jimmy used PTAX to offer staff from his office to help with the damage assessment process in impacted counties. Other counties followed by offering similar assistance.

With the bigger picture, the School of Government has an awesome leader in this area, Norma Houston. https://www.sog.unc.edu/resources/microsites/nc-emergency-management

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The NC Candidates’ Club Challenge

It wasn’t always called the NC Candidates’ Club. There was no need to designate it as the “NC” club because we were the only such club in the nation. The club started in 1984 at what was then called the “Institute of Government”, so it was first named the Institute of Government’s Candidates’ Club. Just one year earlier, a young appraiser who started his career in Tennessee began lecturing at UNC’s Institute of Government. His name was Joe Hunt and is now known by many as one who advanced the science and art of property tax assessment in North Carolina.

Joe Hunt, CAE

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A Reappraisal Citizen Advisory Committee, would it work?

How might a citizen advisory committee aid in the reappraisal process? In the SOG publication, “Creating and Maintaining Effective Local Government Citizen Advisory Committees, Upshaw, 2010″, here is the introductory reason to have CACs:

When communities face complex issues affecting large, diverse groups, citizen engagement leads to people being better informed, better able to collaborate with others, and more active in addressing issues that affect them. By sharing responsibility, local officials increase opportunities for citizens to contribute to the common good.

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Assess what Exists, and Ghost Assets do not

A question was asked earlier this week about a company’s records that do not agree with previous listings. I think an important question to ask in these situations is whether either resource (the records or the listing) match what really exists. This brings up a few good business personal property topics to review. Do you believe in Ghosts? Don’t be scared.

 

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Are You Calculated or Deeded?

…on a south branch of White Oak on the south south side as follows. Beginning at a pine thence So67W 140 poles to a branch to three pines thence So7Et 120 poles to a post…to the beginning Containing 100 acres more or less.

A county mapper recently contacted me with a question and not surprisingly I had to learn the answer myself to provide an answer. I am not a mapper nor have I had the opportunity to work closely with mappers, so if you can add to this discussion, please do so below through “Leave a Reply”. While searching for the answer, some documents were revealed that I think will be helpful to others.

The issue involved a county that assesses land based on deeded acres, which may include road right of way. The question was whether there is guidance to help establish a county policy identifying assessment best practice regarding situations where deeded acreage may include road right of way or when deeded acreage varies from calculated acreage.  The answer is, yes.

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Acronyms Online, USPAP, PTAX, and PTEP

This post shares some information coming from the recent announcement of USPAP availability online. It’s also a reminder of how to join PTAX, and where to find the latest PTEP calendar.  If you have questions or comments about any of these, please click “Leave a Reply” at the bottom of this post.

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Maybe We Should KISS and Make Up

KISS is only one acronym or abbreviation for the minimalist approach I’m referring to in this post. Another popular way to put it is “less is more”. Maybe my favorite is “simplicity is the ultimate sophistication”.

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