Category: Property Tax (page 1 of 2)

New Technology for Demand Related Challenges?

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.

 

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The NC Candidates’ Club Challenge

Designations Earned towards the Virginia Cup – 6

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. Continue reading

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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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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Autonomous Vehicles are coming, is your city ready?

Do you want your bonds to kill your city’s bond ratings?

Do you want your bonds to go into default?

Do you want to be responsible for a backlash against the mayor/council for not planning for a future you should have known was coming?

Do you want your city to become even more clogged with traffic, but this time the cars are empty and slowing everyone down?

Ignoring autonomous vehicles (AVs) may be possible today, but just know, they are coming soon–and by soon I mean this year (2017). While AVs may not yet be mainstream transportation today, do not count on it just being something your grandkids use. Cities have to start planning now, or their leaders will be saying YES (begrudgingly) to those questions above. A new report out from the folks at the Sustainable Cities Initiative at the University of Oregon is looking to help you deal with these questions. You can read our report here.

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Communicating and Sharing Information

As this year’s North Carolina Association of Assessing Officers (NCAAO) President, I’ve tried to make good communication one of my priorities. Across North Carolina, we have received appeals from common taxpayers. There are a lot of them. We can call them multi-jurisdiction taxpayers and define them as individual taxpayers with real and personal property in more than one jurisdiction. It only makes sense for that taxpayer to keep track of how each of us responds to appeals. Which of us concede easily? Which of us have accurate data and can defend our values? Are there any counties that do not have the financial or other resources available to defend values?

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Appraisal and Reappraisal. Just Do It?

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.

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Are you a Tax Administrator or a Tax Supervisor? Of course you aren’t

Try this online exercise. Go to Chapter 105 of the North Carolina General Statutes. Here’s a link. Once there, most browsers will allow a search feature. A common way to search in many software applications is to press the <Ctrl> key +F. Now search all of Chapter 105 for “tax administrator”. It doesn’t exist. But there are lots of tax administrators in North Carolina, right? Now search all of Chapter 105 for “tax supervisor”. The tax supervisor is referenced 9 times in the Machinery Act. And if you read the context of those references, there are a few important roles involved there. How many counties have a tax supervisor to fulfill these roles?

 

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