Nottingham
Advisory Assessing Committee
Meeting Minutes
June 16th, 2008
I. Call to order
Chairman of the Advisory Assessing Committee, John McSorley, called to order the meeting of the Advisory Assessing Committee at 7:15pm on June 16th, 2008 in the Nottingham Town Offices.
II. Roll call
John McSorley, conducted a roll call. The following committee members were present: John McSorley, Andrea Lewy, and Jeff Gurrier. The following alternates were present: Skip Seaverns. The following members of the public were present: none.
III. Approval of minutes from last meeting
The meeting minutes from the June 2nd committee meeting were discussed. The secretary will redraft the minutes for review at the next meeting.
IV. Open issues
1) The group continued the discussion of the Krajeski Report that began at the prior meeting. An attempt was made to understand the logic behind Avitar’s land valuation model. After much discussion, it was determined that more research would be necessary to understand the reasoning behind their model.
2) The topic of site specific adjustments was discussed. The issues reported in the Krajeski Report were explored, such as, which adjustments should be tied to a waterfront factor, a lot, or should stand alone. What factors that specifically effect only waterfront land values, and not non-waterfront property values, were also explored. It was agreed that more research was needed on this topic. It was suggested that local realtors could be asked to help develop a list of waterfront specific factors.
V. New business
1) A discussion followed about a number of quality control procedures that, if introduced, could improve assessing practices in Nottingham. It was recommended that the Town begin to capture information during informal public hearings that can help in identifying appraising issues before assessments are finalized. This information would help the assessors gauge the effectiveness and accuracy of the contract appraisers models and values.
2) During revaluations the assessors should keep copies, either in report or digital form, of the assessment data both before and after the adjustments are applied from the informal public hearings. This will provide the assessors the opportunity to examine the results of the adjustments and determine whether they conflict with the models or create inequities with other properties in town. These “snapshots” of data should be maintained until the last appeal for that tax year has been resolved.
3) It was also recommended that the assessors keep the informal public hearing documentation sheet, any data or photographs provided by the homeowner, and the preliminary tax card for any property where an adjustment is requested. Maintaining this information is very helpful for the assessor in making any determination about adjustments or abatements. It was also suggested that any property that will have an adjustment applied should be visited for an internal and external inspection prior to disposition to confirm that the adjustment is warranted and that the data on the property tax card is correct.
4) A policy should also be established that any adjustments to land or buildings must be accompanied by a clear explanation in the notes.
VI. Adjournment
Chairman of the Advisory Assessing Committee, John McSorley, adjourned the meeting at 9:45pm.
Minutes submitted by: Jeff Gurrier
Minutes approved by: John McSorley, Skip Seaverns, & Jeff Gurrier (Lisa Stevens and June Proko abstained as they were not present at the June 16th meeting)
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