“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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Where is the windfall promised by the South Dakota v. Wayfair, Inc ruling? This is the first blog post in a short series about economic nexus, local sales and use taxes, and your revenue!
Well, first let’s all get on the same page. What is the South Dakota v. Wayfair, Inc (Wayfair) ruling, and why do we care about it?
Have you heard about social impact bonds (SIBs) yet? If not there are a lot of resources and discussion out there regarding this magical fix of financial woes of government. While many have viewed these as too good of an opportunity to pass up (for example, see here and here), others have been slightly more skeptical.
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.
Registration for the NCGFOA Certified Finance Officer Exams on January 24 and 25 opened today, Thursday, January 10. The following links are for instructions on the registration process and for the registration links page directly. Please note that the School of Government has a new registration system and you may be required to create an account if you have not recently. All of this information is in the instructions page.
REGISTRATION WILL BE AVAILABLE UNTIL FRIDAY, JANUARY 18, AT 5:00 P.M.
This is a revised and updated version of the “Are You Certifiable?” that was posted in “Death & Taxes” on November 11, 2016. This post reflects the new online process for testing in the North Carolina Finance Officers Certification Program, as well as the overall process and requirements to obtain certification recognition. The previous version of the blogpost has been removed.
The above question has been posed to me time and again over the years, probably for obvious reasons! (And the quick answer is…yes, I am! But I digress…) However, it was not posed from the perspective of how I am using it in this context. One of the most common phone calls or e-mails that I receive on a regular basis relates to the North Carolina Finance Officers Certification Program. As more and more baby boomers have their retirement lunches and collect their gold watches (click here for more on that topic!), the turnover in local government finance across the state and the infusion of newly minted local government finance employees has contributed to the exploding interest in this program. This blog focuses on the specifics of the program, educational and testing requirements, and other frequently asked questions. This is an updated version of a previously posted blog about the certification program to address the new by-laws and the introduction of the online testing format.
Registration for the NCGFOA Certified Finance Officer Exams on October 25 and 26 will opened today, Wednesday, October 17 at 8:00 a.m. The following links are for instructions on the registration process and for the registration links page directly. Please note that the School of Government has a new registration system and you may be required to create an account if you have not recently. All of this information is in the instructions page.
REGISTRATION WILL BE AVAILABLE UNTIL MONDAY, OCTOBER 22, AT NOON.
Budgeting in Local Government
November 6-9, 2018, School of Government
This four-day course covers the legal and management framework of budget preparation and enactment in North Carolina local government. Participants will discuss the numerous processes and techniques used to produce an annual operating budget and capital budget.
As was announced in August, the first online offering for the NCGFOA Finance Officer Certification Exams was scheduled to be Thursday and Friday, September 27 and 28. Given the widespread impact of Hurricane Florence and the demands that are going to be placed on management and finance officials over the next weeks and even months, the Certification Committee believed it best to postpone the first offering. Also, the University has been closed since late last week and is now dealing with unexpected IT issues, thus this will give them time to approve the final platform, a task that was scheduled for this week. The first online exams are now scheduled for Thursday, October 25 and Friday, October 26. Afterwards, the online exams will be held on the final successive Thursday and Friday of January, May, and September each year.
The county assessor’s office has a role in damage assessment.
WHY?
Damage assessment is a required process in North Carolina local government after a disaster for reasons in two categories.
First, the county assessor has the legal requirement to assess property for tax purposes. This means the county assessor is required by law to appraise, or value, all real property based on physical characteristics of each property, each January 1, whether or not there has been a recent disaster.
Second, to estimate damages for other, non-property tax-related purposes.
See additional damage assessment resources from the second category on our SOG resources page, here.
Since the assessor’s office maintains property data, is required by law to have appraisal experience, and must record January 1 physical characteristics of all property even in years without a disaster, the assessor’s office should be involved with damage assessment for both categories. Remember, the assessor must be familiar with January 1 property characteristics every year.
WHO?
After a disaster, individuals in local governments who are tasked with the damage assessment process have suffered loss themselves. With that in mind, assessors can offer assistance to one another and share expertise with affected counties. Hosea Wilson in Dare County is no stranger to disasters and the damage assessment process. He and others offer their assistance along with the support of the NCAAO/NCTCA.
Hosea Wilson, AAS, PPS, Dare County Assessor, 252-475-5938
Kevin Turner, AAS, Onslow County Assessor, 910-937-1230
Wes Wilson, RES, AAS, Onslow County Appraisal Supervisor, 910-937-1271
Justin Deese, RES, Craven County Chief Appraiser, 252-636-6640
If your office can spare help with damage assessment or otherwise, make sure your county emergency manager is aware that you have staff that can assist impacted counties so it can be coordinated through the webEOC system. And if you’re an impacted county, consider asking for this type of assistance so your staff can be at home with their family and friends as much as possible.
Together will will get through this. Together we can discover better ways to support one another through these times.
Dare County Disaster Assessment Guidelines / FEMA Damage Assessment Matrix
Note documents under this header are examples used in Dare County for prior damage assessment and may be modified for use in other counties. Hosea Wilson, Dare County Assessor.
DA_Guidelines Dare County guidelines – A quick reference guide to have in the field.
FEMA_DamageMatrix Dare County modified these for their jurisdiction and damage types
FEMA Damage Descriptions with photos
Dare County found that besides a field reference, review of these pre-event is helpful for consistency of reporting.
IAAO Resources provided October 7, 2024 in the wake of Hurricane Helene.
Jeff Neibauer, Brunswick County NC, Managing a Tax Office and Revaluation During a Natural Disaster Post Hurricane discussion begins at the 19-minute mark
Property Assessment in the Wake of Natural Disasters 2024
The importance of imagery- Disasters happen 2022
IAAO resources provided September 11, 2018 as Hurricane Florence was approaching NC.
Disaster_Recovery_Subject_Guide_Updated2018
Disaster_Help_A_Resource_for_Diaster_Control_and_Prevention_Initiatives
Disaster_USA_A_Perspective_on_the_Aftermath_of_Hurricane_Katrina
Many thanks to the IAAO Paul V. Corusy Memorial Library.
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