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
“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
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.
Introduction by Kirk Boone
Maybe the assessment stars were aligned two weeks ago when PTEP held IAAO 300, Fundamentals of Mass Appraisal, in Rocky Mount, NC.
- On August 20, the first day of class, WRAL, our local NBC affiliate, published an article about leading edge statistics software used to support Wake County mass appraisal. Marcus Kinrade, AAS, Wake County Revenue Director, shared the following article with me.
- WRAL is a pioneer in technology. In 1996, WRAL provided the first public high definition television broadcast in the United States. In 2016, they became the first US station to broadcast a full time service using standards for 4K ultra HD content.
- SAS Institute, the company providing the statistical technology, is leading-edge. The world’s largest privately held software company, right here in Wake County, is used by Google as a model for some of their own workplace development.
- Mr. Kinrade was attending IAAO 300 that week. The course introduces statistical techniques used in mass appraisal. Although IAAO 300 topics such as clustering and regression analysis have been in use for hundreds of years, it is the same mathematics combined with today’s technology and local government leadership that allow for what you’re about to read. This is an impressive collaboration between a leading-edge company and a leading-edge county.
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
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.
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.
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”.
In late 2014, just after joining the SOG, the NCDOR included me in the initial discussions among assessors about North Carolina’s reappraisal standards. This blog post includes some of the thoughts and questions that I shared with the group at that time. Please keep in mind that this post is written informally, from my perspective during late 2014. I was discussing with the committee, mainly through emails, whether the assessment system our taxpayers deserve was being delivered. On the other side of an inadequate reappraisal, I wasn’t sure our lawmakers in Raleigh would accept an excuse of, “We weren’t given the needed resources”. I’ll refer again back to this related blog post on ways to request what is needed.
Although there are no deaths to avenge in this story, it can be a tragedy to lower a business personal assessment when it is not warranted. Reducing a value, is a de facto exemption. It is an expense to the county. Accounts (parcels) with the highest value in local governments are quite often business personal property accounts. When a BPP assessment is reduced without proper reason, it can create de facto classifications. This means your largest taxpayers could be assessed at a lower assessment ratio than the smallest residential taxpayers. That doesn’t sit well with me. There are certainly many variables to consider when faced with a request to lower an assessed value. Read on for this 5 act, I mean 5 question, blog post.