Assessment Roll Preparation

Transcription

1 Crook County Assessor s Office Brian Huber, Assessor Volume 3, Issue 7 September 1, 2017 INSIDE THIS ISSUE: From The Assessor Assessment Roll Preparation PATS Update From The Assessor The preparation and eventual certification of the assessment roll is a massive undertaking that requires teamwork, dedication and hard work from every member of the staff along with cooperation from the general public for inspections, cost information, sales confirmations and other general information that is needed to complete the assessment roll. This endeavor is truly a collaborative effort and in the end benefits the entire community by providing funds for critical services such as police & fire protection, schools, roads, fire districts and many more. Assessment Roll Preparation January: 200 NE 2 nd Street Suite 200 Prineville, OR Phone: Fax: assessors@co.crook.or.us We re on the Web! Assessor Want to receive this newsletter in your inbox every month? assessors@co.crook.or.us to be added to our mailing list. Marks the beginning of the assessment year which runs from January 1 to December 31 st ; January 1 st is the assessment date as defined by ORS (1) The assessor shall proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed. The assessor shall maintain a full and complete record of the assessment of the taxable property for each year as of January 1, at 1:00 a.m. of the assessment year, in the manner set forth in ORS Such record shall constitute the assessment roll of the county for the year. January 1 st is also when we begin sales confirmations, valuing new construction, the ratio study and the mailing of business personal property forms. Each appraiser in the office is responsible for completing tasks in designated areas of the county; those tasks include valuing all new construction, confirming sales and reappraisal. On average each appraiser confirms over 200 sales a year, appraises 350 accounts with new construction and reappraises 200 accounts. The business personal property appraiser also begins the reappraisal of 1/6 of the counties business personal property. Appeals that were submitted for the previous year are reviewed, owners contacted and properties inspected.

2 Page 2 The data analyst is responsible for completing the ratio study; a yearly study used to determine real market values throughout the county as of January 1 st. This process is completed by confirming sales from the previous year, comparing the sales prices to the previous years certified values to develop a ratio which is then applied to the previous years certified values to arrive at a real market value for the current assessment date. This is a 6 month process with the final report due to The Department of Revenue by July 1 of each year. In 2016 there were 259 Personal Property accounts certified with a real market value of $39,582,351 Business personal property returns are also mailed out on January 1 st ; the personal property appraiser reviews each account and prints off an inventory list from the previous assessment year; the list is reviewed by the individual responsible for filing the return and if necessary additions or deletions are made. The forms are due to our office by March 15 th for review and valuation. January 1 st also marks the beginning of mapping season; all partition plats, subdivisions plats, combinations or separation of lots are processed and sent to our cartographer; this is an ongoing process throughout the year, on average over 100 mapping changes per year are completed. In addition applications for senior deferral and veterans exemptions become available. February: Non EFU questionnaires are mailed; each property that is located in a Non EFU zone and is specially assessed must meet a use and income requirement to maintain their special assessment. A list of these properties is maintained by the farm appraiser and each year an income questionnaire is mailed to the property owners. The budget process begins; budget instructions are received from the Treasurer and County Judge. Appeals reviewed

3 Page 3 March: Personal property returns are due by March 15 th. The CAFFA (County Assessment Function Assistance Program) grant process begins. This grant is from the state and returns approximately $.20 of every dollar the county spends on tax and assessment functions. Completed budgets are due by March 31 st. The Board of Property Tax Appeals (BOPTA) convenes and hearings are held for appeals from the previous year. On average the appraisal staff handles between appeals per year. Review of Non EFU applications for compliance Oregon has over 100 property tax exemptions April: The majority of exemption applications are due April 1 st including veteran s exemption, senior deferral, non-profit housing and numerous others. All Non EFU applications are due by April 15 th ; on average between 75 and 100 accounts per year are reviewed to ensure they meet the qualifications for Non EFU special assessment. Review of Non EFU applications for compliance CAFFA grant

4 Page 4 May: Review of specially assessed farm land begins; the farm appraiser inspects properties throughout the county to ensure compliance with specially assessed statutes, reviewing between accounts per year. The CAFFA grant is due to DOR on May 1 st. Review of Non EFU applications for compliance June: Limited reappraisal Review of Non & EFU properties for compliance July: The ratio study is due to the DOR on July 1 st. Limited reappraisal Review of Non & EFU properties for compliance

5 Page 5 August: August 15 th is the last day for the Assessor to notify specially assessed property owners that their property is being disqualified from special assessment; on average 5-10 properties are disqualified each year. Limited reappraisal Review of Non & EFU properties for compliance September: On September 1 st we unofficially freeze the roll; no value changes can be made without approval. Preparation for certification of the assessment roll begins including a scrubbing of all accounts, 27 error checks are run that include: Incorrect values Accounts not posted Unimproved accounts with improvements Improved accounts with no improvements Accounts that are not complete And many more This is a 3 week process that ensures all of our accounts are valued, have correct information concerning tax code areas, fire patrol, etc. and are as accurate as humanly possible. September 25 th is the last day the assessor may make changes to the roll; the roll is officially frozen from this point forward, no changes, except ownership changes can be made. This begins the process of calculating the tax for each individual property, over 21 error checks are run to ensure no errors exist. This is a 2-3 week process that concludes with the certification of the assessment roll.

6 Page 6 October: We generally certify the assessment roll to the Tax Collector in early October, after certification it becomes the tax roll and the tax collector takes over ultimately resulting in the mailing of tax statements which, by statute, must be mailed no later than August 25 th. Once tax statements are mailed our office is a hub of activity with questions from taxpayers concerning their values, generally we answer 300+ questions and inspect numerous properties. November: First installment of property tax payments are due November 15 th. Appraisers begin the process of collecting cost information from local contractors and inspecting new construction of outbuildings for our local cost modifier studies. Limited reappraisal also begins with appraisers performing set up of areas to be appraised including sales confirmations, land studies and on-site inspections. Answering questions from taxpayers concerning their values December: December 31 st is the last day to file a value appeal with BOPTA. Answering questions from taxpayers concerning their values Gathering cost information LCM study These are the major work priorities during the year; numerous additional responsibilities are also being performed during this time ensuring the staff stays extremely busy the entire year.

7 Page 7 PATS Update Beginning September 5 th our online assessment information site, PATS, will display photo and sketch information for each account. This enhancement culminates an effort to improve stakeholder access to assessment information and to provide a superior customer service experience. Now stakeholders can access nearly all assessment information on-line; PATS along with our website and Facebook page provide extensive information concerning values, appeals, applications, programs, exemptions, inspections, business personal property along with updates concerning current assessment events that may affect property owners in Crook County. This is an exciting step forward in providing access of all assessment information to taxpayers in Crook County!