MEMORANDUM. Via: Finance Committee From: Ron Glisson, Chief Appraiser P-Cr Re: Agenda Request Date: September 1, 2015

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1 GLYNN COUNTY BOARD OF ASSESSORS PROPERTY APPRAISAL OFFICE 1725 Reynolds Street, Suite 101 Brunswick, Georgia Phone: (912) Fax: (912) BOARD OF ASSESSORS MEMORANDUM To: Board of Commissioners Via: Finance Committee From: Ron Glisson, Chief Appraiser P-Cr Re: Agenda Request Date: September 1, 2015 BACKGROUND: The attached Rural Land Contract is being presented after having been thoroughly reviewed by our County Attorney's office. It is in good order and reflects the needs and wishes of the Glynn County Property Appraisal Office and the Glynn County Board of Assessors. The State Department of Revenue requires that every County be in compliance with its "Appraisal Procedures Manual" when valuing properties. A "comprehensive rural land revaluation" is part of this process. Despite concerted efforts from time to time, a "comprehensive rural land revaluation" has not been completed successfully in recent years in Glynn County. This is a very complex process. The Property Appraisal Office prides itself in handling all challenges internally, but, in this special case, it does not have the internal resources necessary to complete this work successfully in time for the 2016 tax year and Digest. This is significant because in 2016, Glynn County is scheduled to be formally reviewed by the State for compliance with the rules, laws, and regulations for property valuations. This rural land revaluation needs to be completed by that time in order to

2 pass this formal review and be in compliance with State Law; and so that we have uniform values on properties in our rural areas in Glynn County. Every indication is that Georgia Mass Appraisal Solutions & Services, Inc. is a very reputable company, familiar with the requirements of the State of Georgia regarding Rural Land and compliance with the Appraisal Procedures Manual. Research shows this company to be competitively priced in comparison to other companies handling this type of work. ALTERNATIVES: 1. Approve the rural land revaluation contract agreement between Glynn County and Georgia Mass Appraisal Solutions & Services, Inc., as requested by the Board of Assessors and the Chief Appraiser, and designate the General Fund fund balance as the funding source for the coritract amount of $37, Approve the hiring of additional staff appraisers familiar with and trained in this specialized field. 3. Ask for more information from the Property Appraisal Office. RECOMMENDATION: The Board of Assessors recommends Alternative # 1 - Approve the rural land revaluation contract agreement between Glynn County and Georgia Mass Appraisal Solutions & Services, Inc., as requested by the Board of Assessors and the Chief Appraiser, and designate the General Fund fund balance as the funding source for the contract amount of $37, l 50. This is the least expensive alternative. RECOMMENDED MOTION FOR THE FINANCE COMMITTEE: I move to recommend that the Board of Commissioners approve the rural land revaluation contract with Georgia Mass Appraisal Solutions & Services, Inc., as requested by the Board of Assessors and the County's Chief Appraiser, and designate the funding come from the General Fund fund balance for the contract amount of $37, 150. RECOMMENDED MOTION FOR THE BOARD OF COMMISSIONERS: I move to approve the rural land revaluation contract with Georgia Mass Appraisal Solutions & Services, Inc., as requested by the Board of Assessors and the County's Chief Appraiser, in the amount of $37, 150, and designate the funding come from the General Fund fund balance.

3 Georgia Mass Appraisal Solutions & Services, Inc. Rural Land Reappraisal for Glynn County, Georgia Gregg Reese, GMASS Chief Technical Officer 8/8/2013

4 Contents Items of Submission:... 2 Cost of Services:... 3 County Obligations:... 3 Company Information:... 4 Additional Company lnformation:... 4 Completed County Contracts during last 5 Years:... 5 County Contracts in Progress:... 6 Personnel Resumes:... 7 Project Schedule: Insurance Coverage: Sample Contract: Conflict of Interest & Authorized Signature:

5 Georgia Mass Appraisal Services & Solutions, Inc., GMASS, respectfully submits the following bid proposal for the reappraisal of rural land in Glynn County, Georgia. The proposal adheres to the details contained within the State of Georgia's Rules and Regulations known as the Appraisal Procedures Manual. Items of Submission: The cost submitted for this request covers the following items: Developing land values for small and large rural tracts Documenting work Reviewing sales for timber value Reviewing sales for other non-land value items o Using county derived improvement values o Irrigation and other non-land item values will be assigned by GMASS Providing list of sales with extracted values, timber and other non-land values Developing a small acre break Classifying small tracts according to accessibility and desirability Classifying tracts above small acre break (large tracts) as open land, woodland and ponds. o Open land and woodland will be broken down into 9 productivity classes based on NRCS soil information and Department of Revenue ratings o Ponds will be assigned one of 3 classes based on clearing, dam construction and waterline o Accessibility and desirability codes will be assigned o Values for each land classification will be established Developing an accessibility/desirability schedule that will contain adjustments for size, location and characteristics inherent within the parcel o Schedule shall begin at an acre level of.01 and extend to the largest tract acreage in the county o Schedule shall contain acre increments of one acre to the small acre break point o Acre increments above the small acre break point shall be determined by market analysis o Acreage increments of a tenth will be present to accommodate parcels less than one acre o Values around the small acre break will be blended to present as smooth as possible transition from small acreage to large acreage valuation Determining the absorption rate for large tracts where insufficient sales exits o Absorption rate will be incorporated into accessibility/desirability table Providing narrative descriptions of all land schedules and their components Generating sales ratio studies for large tracts and small tracts that meet the requirements of the bid request 2

6 Providing an appraiser registered with the Georgia Real Estate Appraiser Board for 25 days of hearings or assistance with appeals. Providing assistance when requested to the Glynn Co MIS department with regard to designing an APM-compliant rural land appraisal module Cost of Services: The cost for providing the services above shall be as follows: Developing Large Tract Schedule to include accessibility/desirability $ 8, table and absorption Developing Small Tract Schedule to include accessibility/desirability table $ 7, Estimating timber value on qualified rural land sales over 20.0 acres $ 4, Assigning accessibility codes to large and small tracts $ 3, Assigning desirability codes to large and small tracts $ 3, Defining and measuring land use & productivity ratings (open, $ 7, wood, ponds) for large tracts Providing assistance in developing APM compliant rural land $ 2, appraisal module Total Cost $ 37, Per Diem for appraiser in hearings or consultations with property $ owner representatives and/or attorneys (includes expenses) County Obligations: Provide GMASS with GIS layers necessary to complete projects. At a minimum, the following layers will be required: parcel & road Qualify rural land sales Provide GMASS with qualified rural land sales (large & small tracts) for the years of 2015, 2014, 2013 and 2012 Print and mail sales/timber verification letters 3

7 Proposal for the Reappraisal of Rural land in Glynn County, GA Company Information: Along with references, GMASS, Inc. would like to submit information regarding the company and appraisal work performed in Georgia. GMASS, Inc. was created under an agreement by its current owners, Kristi Reese and Terry McCormick and has been in business for over 7 years. Prior to the formation of GMASS, both Terry and Kristi had over 10 years of experience serving local governments in the ad valorem tax field. GMASS, Inc. has performed property tax work in over 50 Georgia counties. The GMASS, Inc. staff members have over 150 total years of experience in the appraisal process, GIS and CAMA work. GMASS; Inc. currently has on its staff a retired DOR agent, Gregg Reese, who was responsible for developing and teaching Georgia Certification courses, IV-B: The Appraisal of Rural Land and Timber Regulations. Should the Glynn Co Reappraisal of Rural Land be awarded to GMASS, Gregg will be assigned to the project. Additional Company Information: Company Name Georgia Mass Appraisal Solutions and Services, Inc. (GMASS) Principle Owners Kristi Reese & Terry McCormick Business Address POBox67 Norwood GA Phone Numbers Kristi Reese: Terry McCormick:

8 Completed County Contracts during last 5 Years: County Name Address Telephone Contact Elbert (2013 contract) PO Box Kevin Cameron Elberton GA Oglethorpe (2013 P 0Box Kem Caldwell contract) Lexington GA Chattahoochee(2013 PO Box Jimmy Howell contract) ; Cusseta GA Randolph (2013 P 0 Box Bob Taylor contract) Cuthbert GA Crisp ' 210 S 7th St Tim Quick Room 301 Cordele GA Gordon PO Box Dana Burch Calhoun GA Monroe PO Box Bob Simmons I Forsyth GA Washington P 0 Box Cheryl Poole Sandersville GA Turner P 0Box Sylvia Lamb Ashburn GA Lee PO Box Joe Wright Leesburg GA Gwinnett 75 Langley Dr Steve Pruitt Lawrenceville GA Liberty P 0 Box Glenda Roberts ' Hinesville GA Catoosa 798 Lafayette St Dale Mccurdy Ringgold GA Hall PO Box Steve Watson Gainesville GA Dougherty, PO Box Larry Thomas I ' Albany GA Fannin 400 West Main St I Dawn Cochran Suite 102 Blue Ridge GA Bacon PO Box Doug Miles Alma GA Coweta 37 Perry St Mike Marchese Newnan GA

9 Proposal for the Reappraisal of Rural Land in Glynn County, GA County Contracts in Progress: County Name Address Telephone Contact Taylor PO Box Charlyn Lemons Butler GA Telfair 128 E Oak St Nette Mclean Suite9 McRae GA Liberty P 0 Box Glenda Roberts Hinesville GA Miller 155 S First St Cody Hamilton Suite 6 Colquitt GA Jeff Davis PO Box Kathy Yawn Hazlehurst GA Ware Joyce Lamkin Gilmer 1 Broad St, Box Theresa Gooch Ellijay GA Dade PO Box Paula Duvall Trenton GA Walker I Terry Gilreath Randolph (new I PO Box Bob Taylor contract) Cuthbert GA Washington (new PO Box Cheryl Poole contract) Sandersville GA Carroll P 0 Box Renee Parmer Carrollton GA Gwinnett (renewal) 75 Langley Dr Steve Pruitt Lawrenceville GA Lowndes PO Box _ - Silas Hrobar Valdosta GA I 6

10 Personnel Resumes: Gregg Reese 5040 Ridge Rd Norwood GA Objective: Assist local jurisdictions in the equalization of their tax bases. Education: Georgia Department of Revenue Appraiser Certification Courses 1. Course/ 2. Course II 3. Course IV Georgia Institute of Technology- BS in Textile Management Warren County High School Qualifications: I hold the designation of a property Appraiser IV by the Department of Revenue. Since retirement from DOR in August, 2012, I have completed 4 rural land revaluations for counties and assisted in other revaluations being conducted by GMASS. I was the lead developer/designer for WinGAP, the predominate CAMA in Georgia counties, during my tenure with the Georgia Department of Revenue. During my time with DOR, I, also, developed and provided instruction for 6 Georgia Certification Courses for WinGAP and two appraisal courses, Course IV-B, Valuation of Rural Land, and Timber Regulations. I have taught the DOR GCP course, Course N A, Valuation of Urban Land. From , I held the position of Chief Appraiser in Warren County, where I conducted a countywide revaluation. 7

11 Positions Held: 1. GMASS- ChiefTechnical Officer (2012 to present) 2. Department of Revenue - Business Analyst Supervisor { ) 3. Department of Revenue - Principal Property Tax Appraiser ( ) 4. Warren County - Chief Appraiser ( ) 8

12 Kristi Reese 5040 Ridge Rd Norwood GA G.R.E.A.B. Registered Appraiser# 7079 Carroll County Tax Assessors Office Reese & Associates Self Employed Taliaferro County Contract Chief Appraiser present Wilkes County Contract Asst. Chief Appraiser G.M.A.S.S. Georgia Mass Appraisal Solutions & Services 2008-present Self Employed Appraisal Education 90 Hours pre certification GREAB #

13 168 Hours continuing education GREAB Reference Counties Hart, Camden, Gordon, Gilmer, Jones, Taliaferro, Oglethorpe, Emanuel, Franklin, Terrell, Quitman, Randolph, Laurens, Telfair, Elbert, Dooly, Wheeler, Long, Jeff Davis, Montgomery, Taylor, Wilkinson, Jefferson, Schley, Mcintosh, Tift, Washington, Lee, Wilkes 10

14 Terry McCormick 3439 Kelly Bridge Road Dawsonville GA Georgia Real Estate Appraiser Board Registered Appraiser # Georgia Department of Revenue Appraiser IV designation G.M.A.S.S Georgia Mass Appraisal Solutions & Services Self employed McCormick Property Tax Consulting Chief Appraiser Dawson County Chief Appraiser Forsyth County Assistant Chief Appraiser office manager Appraisal Education 90 Hours pre certification GREAB # Hours continuing education GREAB 400 Hours continuing education Georgia Department of Revenue 80 Hours income approach Certified as an expert witness in 5 superior courts State of Georgia Georgia County's worked in Forsyth, Dawson, Elbert, Gilmer, Screven, Tattnall, Liberty, Mcintosh, Wheeler, Montgomery, Long, Jefferson, Camden, Wilkinson, Gordon, Dooly, nft, Webster, Taliaferro, Taylor, Macon, Jeff Davis, Marion, Green, Brantley 11

15 Howard Stanley King, Jr. Work History Forsyth County Cumming, GA Field Appraiser Data collection and entry of new construction. Appraise subdivisions. Assisted appraiser supervisors in any other activities Dawson County Dawsonville, GA Field Appraiser Assisted in the completion of a total county wide revaluation. Built GAMA schedules and tables for WinGAP. Defend values to the Board of Equalization Blacks Mill Group, Inc. Dawsonville, GA Project Manager Organize county revaluations. Manage Appraisal Staff. Set up and install networks. Data base management and GAMA operations Dawson County Dawsonville, GA Deputy Chief Appraiser Maintain office network. Help convert and build WinGAP schedules and tables. Manage field staff and data entry clerks McCormick Consulting, Inc. Dawsonville, GA Project Manager Organize county revaluations. Set up and install Networks. Data base management and GAMA operations. Reports and program building using FoxPro GIS manager Public Speaking Current H.S. King, Inc. Dawsonville, GA Owner Contracting with counties and other firms in county consulting services. Organize county revaluations. Set up and install LAN and wireless networks. Data base management and GAMA (computer assisted mass appraisal) operations GIS-CAMA integrations Online support/maintenance Public Speaking Contract Chief Appraiser GREAB #: Gilmer County Ellijay, GA Deputy Chief Appraiser Manage Appraisal Staff. Organize county revaluations annually. Qualify sales. All Commercial, Industrial, and complex appraisals. Review all final sales ratio studies for all classes of property. Defend values in appeals to BOE, Arbitration, Mediation, and Superior Court. Maintain and Submit Digest annually. GIS manager. GAAO Commercial Committee Current GMASS Norwood, GA 12

16 COO, Project Manager Manage Appraisal Staff. Organize and manage multiple revaluation projects. Perform Residential, Commercial, Industrial, and complex appraisals. Defend values in appeals to BOE, Arbitration, Mediation, and Superior Court. 13

17 Project Schedule: Below is a proposed project schedule. The dates may vary depending on varying circumstances throughout the term of the project.! Item Begin Date End Date ' Classify Large Tracts (delineation & 09/15 02/16 determine acreage for use and productivity ratings) Review Qualified Sales for Timber 11/15 2/16 & other Non-Land Value Items ; Assign Desirability Codes to Large 12/15! 1/16 & Small Tracts Market Analysis (includes 2/16 3/16 development of per acre values, accessibility/desirability adjustment tables, absorption rates) Final Ratio Studies 4/16 4/16 I Present Values to BOA On or before 4/25/16 Appeal Hearings When Scheduled I l 14

18 Insurance Coverage: Insurance coverage for GMASS, INC. is provided through State Farm Insurance. A certificate of coverage will be faxed upon GMASS, Inc. being awarded the contract for the reappraisal of rural land. 15

19 Contract for Services County of Glynn State of Georgia THIS CONTRACT AND AGREEMENT is made and entered into this day of 2015, by and between GLYNN COUNTY, GEORGIA, a political subdivision of the state of Georgia, (herein, the County ) and Georgia Mass Appraisal Solutions and Services Inc, (G.M.A.S.S) (herein the Company ) for the purposes of providing services in connection with the development of rural land schedules more defined below. Scope of Service Rural Land Schedules -The Company will develop large and small parcel schedules for the Glynn County Board of Tax Assessors. Land schedules will conform to the guidelines set by the Georgia Department of Revenue Class IV B Valuation of Rural Land. Perform the following services for the Glynn County Board of Tax Assessors: Developing land values for small and large rural tracts Documenting work Reviewing sales for timber value Reviewing sales for other non-land value items o Using county derived improvement values o Irrigation and other non-land item values will be assigned by GMASS Providing list of sales with extracted values, timber and other non-land values Developing a small acre break Classifying small tracts according to accessibility and desirability Classifying tracts above small acre break (large tracts) as open land, woodland and ponds. o Open land and woodland will be broken down into 9 productivity classes based on NRCS soil information and Department of Revenue ratings o Ponds will be assigned one of 3 classes based on clearing, dam construction and waterline o Accessibility and desirability codes will be assigned o Values for each land classification will be established Developing an accessibility/desirability schedule that will contain adjustments for size, location and characteristics inherent within the parcel o Schedule shall begin at an acre level of.01 and extend to the largest tract acreage in the county o Schedule shall contain acre increments of one acre to the small acre break point o Acre increments above the small acre break point shall be determined by market analysis

20 o o Acreage increments of a tenth will be present to accommodate parcels less than one acre Values around the small acre break will be blended to present as smooth as possible transition from small acreage to large acreage valuation Determining the absorption rate for large tracts where insufficient sales exits o Absorption rate will be incorporated into accessibility/desirability table Providing narrative descriptions of all land schedules and their components Generating sales ratio studies for large tracts and small tracts that meet the requirements of the bid request Providing an appraiser registered with the Georgia Real Estate Appraiser Board to be present for appeal hearings or assistance with appeals, as needed and when requested by the Glynn County Board of Tax Assessors. Providing assistance in developing and designing an APM-compliant rural land appraisal module Company shall coordinate with the Glynn County Board of Tax Assessors in providing the services/schedules referenced herein. These services/schedules will be provided to the County for the sum of $ 37, Appraiser Per Diem cost (includes expenses) for appeal assistance & consultations $ The Board of Tax Assessors shall only pay the per diem for days requested and actually used by the Board of Tax Assessors. Termination in General: The County or the company may terminate this contract without any further obligation to the other with a 30 day written notice to the respective party. Other than fees earned through and including the effective date of termination, no fees shall accrue or be due after the effective date of termination. Project Schedule: Below is a proposed project schedule. throughout the term of the project. The dates may vary depending on varying circumstances Item Begin Date End Date Classify Large Tracts (delineation & 09/15 02/16 determine acreage for use and productivity ratings) Review Qualified Sales for Timber 11/15 2/16 & other Non-Land Value Items Assign Desirability Codes to Large & Small Tracts 12/15 1/16 Market Analysis (includes 2/16 3/16 development of per acre values, 1

21 accessibility/desirability adjustment tables, absorption rates) Final Ratio Studies 4/16 4/16 Present Values to BOA On or before 4/25/16 Appeal Hearings When Scheduled Cost of Services Schedule: The cost for providing the services above shall be as follows: Developing Large Tract Schedule to include accessibility/desirability $ 8, table and absorption Developing Small Tract Schedule to include accessibility/desirability table $ 7, Estimating timber value on qualified rural land sales over 20.0 acres $ 4, Assigning accessibility codes to large and small tracts $ 3, Assigning desirability codes to large and small tracts $ 3, Defining and measuring land use & productivity ratings (open, $ 7, wood, ponds) for large tracts Providing assistance in developing APM compliant rural land $ 2, appraisal module Total Cost $ 37, Per Diem for appraiser in hearings or consultations with property owner representatives and/or attorneys (includes expenses), as needed and when requested by the Glynn County Board of Tax Assessors. $ per day requested and used by the Board of Tax Assessors Invoices: Invoices will be billed according the above Cost of Services Schedule as project phases are completed and approved by the Glynn County Board of Assessors. Invoices are net 15 days, after 45 days 1 ½ interest will be added to all late payments. For Glynn County For G.M.A.S.S Inc Conflict of Interest & Authorized Signature: I, Gregg Reese, as Chief Technical Officer of GMASS do state that there are no circumstances that create conflict of interest in performing the services of this contract. 2

22 I, also, state that I am authorized to submit this proposal for GMASS. Gregg Reese GMASS, Chief Technical Officer 3