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
In a previous blog post, The COVID-19 Crisis and How North Carolina Local Governments are Budgeting for It, I laid out the results of a survey that the NCLM and the NCLGBA had conducted to counties and municipalities across the state in April. In this week’s blog post I am going to provide an overview of an updated survey that was send out in May. This survey had fewer respondents, but also provides more up-to-date information about the strategies and plans that local governments in North Carolina have, with another full months of information and better understanding of how COVID-19 is impacting their jurisdiction.
Recently the North Carolina League of Municipalities (NCLM) and the North Carolina Local Government Budget Association (NCLGBA) partnered on a survey of county and municipal governments across the state to better understand how local governments are budgeting for FY21. There are 142 responses. 29 are from counties and 113 are from municipalities. See the map below to see the number of jurisdictions from each county area (total of the county and municipal responses).
“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. Continue reading
|…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.