ANOTHER SUCCESSFUL SEMINAR! VAAO FEATURED JURISDICTION WELCOME TO THE CITY OF SALEM. Summer 2003

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1 Summer 2003 VIRGINIA ASSOCIATION OF ASSESSING OFFICERS The Quarterly Newsletter of Virginia s Assessment Professionals ANOTHER SUCCESSFUL SEMINAR! VAAO FEATURED JURISDICTION WELCOME TO THE CITY OF SALEM The independent city of Salem is located in southwestern Virginia adjacent to the city of Roanoke. It is strategically situated along Interstate 81 in the Roanoke Valley between the Allegheny and Blue Ridge Mountains. Jerry Banagan - City of Virginia Beach, Sandra Hughes - City of Hopewell, Bruce Woodzell - Albemarle County and Elizabeth Craft - City of Charlottesville Approximately 336 attendees enjoyed three days of educational offerings held at the 48th Annual Education Seminar on July 9th - 11th in Charlottesville. This event was coordinated by the VAAO Education Committee, co-chaired by Priscilla Bele of the City of Newport News and Bill Marchand of the City of Norfolk. In 1752 Fort Lewis named for General Andrew Lewis was constructed just to the west of what would become known as Salem. Lewis who served under George Washington led Virginia troops against the Confederacy of Indian Nations in the Battle of Point Pleasant in This would be a precursor of the American Revolution. During the Revolution it was General Lewis who drove Lord Dunmore, the last British Governor, out of Virginia. The keynote address was provided by Kenneth W. Thorson, Tax Commissioner of the Commonwealth of Virginia. Harold Wood entertained the attendees with a motivational talk while wearing a straightjacket and riding a unicycle. Also included in the seminar were the following sessions: Real Estate Legislative Update, Professional Advancement, House Construction and Design Systems, Valuation of Cell Towers, GIS & Web Page Development and Data Analysis, (Continued on page 11) Salem s City Hall (Continued on page 8)

2 VAAO Officers and Directors Jerald D. Banagan, ASA, President City of Virginia Beach 2424 Courthouse Drive Virginia Beach, VA (757) Fax (757) Samuel A. Davis, CAE, President Elect Henrico County P. O. Box Richmond, VA (804) Fax (804) Susan N. Garling Co-Chairperson & Desktop Publisher Chesterfield County Office of Real Estate Assessor 6701 Mimms Loop, P. O. Box 40 Chesterfield, VA Phone: (804) Fax: (804) NETWORK STAFF Kim S. Smith Co-Chairperson City of Virginia Beach Office of Real Estate Assessor Municipal Center, Bldg. 18 Virginia Beach, VA Phone: (757) Fax: (757) Larry Thurston, ASA, First Vice President City of Virginia Beach 2424 Courthouse Drive Virginia Beach, VA (757) Fax (757) Central Virginia: Reporters Western Virginia: Janet Coldsmith, CAE, Second Vice President Fairfax County Government Center Parkway, Suite 357 Fairfax, VA (704) Fax (703) Joseph C. Street, SRA, Treasurer City of Newport News 700 Towns Suite 220 Newport News, VA (757) Fax (757) Janice Hudgins, Secretary City of Chesapeake P. O. Box Chesapeake, VA (757) Fax (757) Ronald McKissick, Director 1 Year State Corporation Commission (804) Fax (804) rmckissick@scc.state.va.us Roosevelt Barbour, RES, Director 1 Year City of Charlottesville (434) Fax (434) barbouro@ci.charlottesville.va.us Larry MacKereth, CAE, Director 1 Year County of Fairfax (703) Fax (703) larry.mackereth@co.fairfax.va.us T ammy Carroll, CAE, Director 2 Years Loudoun County (703) Fax (703) tcarroll@co.loudoun.va.us Randolph A. Rush, Director 2 Years Prince George County (804) Fax (804) rrush@princegeorgeva.org John M. Kiger, Director 2 Years City of Waynesboro (540) Fax (540) kigerjm@ci.waynesboro.va.us Hampton Roads: Brian Gordineer Phone (757) James City County Northern Virginia: Courtney Wood Phone: (703) Arlington County The NETWORK is published quarterly by the Virginia Association of Assessing Officers, a non-profit organization dedicated to improving assessment standards and practices in the Commonwealth of Virginia. The NETWORK is looking for interesting articles and news for future publication. Articles and photos, if not original, should contain the source and written permission allowing published use. Fall Issue In This Issue: Successful Seminar...Page 1 Featured Jurisdiction - City of Salem...Page 1 A Message from VAAO President, Jerry Banagan...Page /2004 Slate of Officers...Page 3 VAAO Awards Nominations...Page 4 Next Deadline: October 15th VAAO Member Profile...Page 5 IAAO School a Success...Page VAAO Seminar...Page 6 VAAO Board Meeting Recap...Page 7 55th Annual VAAO Conference.Page 11 Jurisdiction Reports...Page 12 Land Use Section...Page 14 2

3 A MESSAGE FROM VAAO PRESIDENT, The temperature is in the 90 s and the beach is full of sunburned tourists. Some of our appraisers seem to frequently have something along the shore that they just have to go out and re-check. I am sure lots of offices are like ours in that there are plenty of empty parking spaces due to summer vacations with family and friends. Many thanks to Priscilla Bele and Bill Marchand and the members of the Education Committee for a very successful 48 th Annual Assessment Seminar in Charlottesville. The educational programs were excellent and attendance was up approximately 15% from the previous year. Once again, Mr. Kenneth Thorson, the Virginia Tax Commissioner was our keynote speaker and he briefed us on changes to state laws and proposed tax reform. Mr. Harold Wood, a humorous motivational speaker entertained us with bits of wisdom interlaced between juggling, a straight jacket, and a unicycle. At the Board of Director s meeting, Past President Bruce Woodzell presented the Nomination Committee s slate of officers and directors for next year. The list of candidates can be found in this issue of the Network and at our website at The slate of officers and directors will be presented to the membership for approval at the Annual Business Meeting during the fall conference. Jerry Banagan The 69 th Annual IAAO Conference in Nashville is coming up in September and our Arrangements Committee is hard at work preparing for the 55 th Annual VAAO Conference in my hometown of Virginia Beach on October 8-10, Congratulations once again to Kim Smith and Susan Garling and the entire Publicity Committee as I believe this is the fourth year in a row the Network as been nominated for the IAAO Zangerle Award for best newsletter in the country. This is truly an outstanding achievement to be consistently among the best nationwide. Enjoy the rest of your summer and I hope to see you at the Conference. Sincerely, Jerry 2003/2004 Slate of Officers and Directors submitted by Bruce Woodzell, Chairman, Nominating Committee I am privileged to present to you the Slate of Candidates for the 2003/2004 Virginia Association of Assessing Officers. In accordance with the VAAO Constitution and By-laws, the election for these positions will take place each year at the annual business meeting. The election this year will be held in Virginia Beach on October 10th. I will be publishing the slate on the VAAO webpage, and also in the Network. 2003/2004 Officers President: Samuel A. Davis, CAE President Elect: Larry Thurston, ASA First Vice President: Janet Coldsmith,CAE Directors: One-year term Tammy Carroll, CAE Randolph A. Rush John M. Kiger Second Vice President: Joseph C. Street, SRA Secretary: Janice Hudgins Treasurer: Thomas Rice, CAE Directors: Two-year term Cindy Smith-Page William Marchand William Driver 3

4 Do You Know Someone Worthy of Recognition? From The VAAO Awards Committee The members of the Awards Committee are seeking member and nonmember nominations for VAAO awards to be presented at the Annual Meeting this fall. Be sure to include sufficient details to support your nomination. Questions and submissions should be directed to Mike Dunstan 902 City Hall Building Norfolk Va Michael Telephone: VAAO AWARDS NOMINATIONS The following guidelines are used for selecting recipients for specified VAAO awards and are provided to assist you in determining which individuals to nominate for these awards. VAAO awards will be presented at the Annual Conference. VAAO MEMBERS ONLY OUTSTANDING MEMBER: This award is to be presented to the VAAO member who has achieved the most outstanding professional success. It is the highest award offered by the VAAO and is reserved to recognize truly outstanding accomplishments. While the specific action may be purely local, it should be of statewide or national significance. MOST VALUABLE MEMBER: This award is made to the member who has made the greatest contribution to the success of VAAO. This contribution can be the result of committee assignments or individual acts and may also be the result of an accumulation of activities, none of which would individually qualify for the award. This can be made in recognition of past service as well as current activities. MEMBERSHIP AWARD: This award is presented to the VAAO member who recruits the most new members between the last annual meeting and 60 days prior to the annual meeting. The individual member should enroll at least eight new members before this award is granted. VIRGINIA RESIDENT PUBLICATION: This award may be presented to the Virginia resident who is the author of an article on some phase of assessment administration, which in the judgment of the Awards Committee, is the best publication in the VAAO News Bulletin (NETWORK) since the last annual meeting. OPEN DISTINGUISHED SERVICE: This award may be presented to the VAAO member or nonmember who makes a significant contribution to the improvement of the assessment administration in Virginia. CERTIFICATES OF APPRECIATION: May be awarded to individuals who have contributed to VAAO but not to the degree required to qualify for one of the other awards. An example would be a committee who has duties that require exceptional contributions of time, etc. MOST PARTICIPATING ASSOCIATE MEMBER OR ORGANIZATION: This award is presented to an associate member or nonmember and/or organization that have made the greatest contribution to the success of VAAO. These contributions can be the result of committee assignments or individual acts and may also be the result of an accumulation of activities, none of which would individually qualify for the award. This can be made in recognition of past services as well as current activities... VAAO AWARDS NOMINATION FORM I nominate for the Award Comments: Submitted by: Date: Nominate only one person per form. You may make additional copies of this form if you wish to nominate more than one person or if you wish to make nominations for more than one award. 4

5 VAAO Member Profile... from Roanoke County The Virginia Association of Assessing Officers is pleased to introduce Susan A. Simmons, Senior Appraiser for the County of Roanoke as this quarter s featured member. Susan was born in Roanoke and will attest that she truly loves her part of the state. Susan received her AAS from Virginia Western Community College and her BBA Susan Simmons and MBA from Averett University. She is a Virginia Certified General Appraiser and has worked for the Roanoke County Assessor s Office for 19 ½ years. Susan has been married to her husband, Ray Hash, for seven years. She has one stepson, Brian, a new grandson, Austin (born April 8 th of this year) and a son Evan who plays on the Cave Spring High School s Tennis Team. Her family Attendees enjoyed a meal at the King s Arms Tavern. IAAO School A Success! The Advanced Assessor s School held in June in Williamsburg was deemed a success despite those dreaded budget cutbacks! According to Brian Bergen of the State Department of Taxation, a total of approximately 215 registrants from as far away as Oklahoma, the Carolina s, Kentucky, Alabama and Tennessee attended classes in Williamsburg this year. Susan A. Simmons wouldn t be complete without their fuzzy baby, Missy, a Yorkshire terrier whose pictures are the subject of many s! Susan is a big fan of seafood and admits to having an addiction to chocolate! In her free time Susan enjoys attending Mill Mountain Theater productions, boating on Smith Mountain Lake, playing tennis, reading, collecting dolls, cooking and anything that has to do with houses and remodeling. She also plays the guitar and the piano. Susan s real passion is helping abused women and children and organizing special projects for local shelters. I believe that every individual should leave their imprint on society and make a positive difference in the life of someone else, says Susan. Don t be surprised if you see Susan on the campaign trail again in the future. This spring she sought the Republican nomination for County Treasurer and lost by a mere 36 votes. It was a positive learning experience and I m grateful for the votes of confidence and all of the encouragement I ve received. When retirement rolls around, Susan hopes to have more time for trips to Florida on the Gulf of Mexico, Cancun and perhaps another venture to Hawaii. She plans to continue her work in community service. Best wishes to Susan in all of her endeavors. Classes were held at William & Mary s Morton Hall. Course offerings included a variety of seven, weeklong classes and four different seminars. Next year s school will be held the first week of June, Brian wishes to thank the staff of the College of William and Mary for their assistance and all of the instructors, a few of which were last minute substitutes. Thanks also go to all of the participants who are the driving force behind the school. 5

6 On behalf of the VAAO Education Committee, we would like to say thank you to the membership and guests who helped make the 48 th Annual Education Seminar a success. Committee members: Priscilla Bele, Co-Chairperson, Bill Marchand, Co- Chairperson, Elizabeth Craft, Ex-Officio, Page Johnson, Chuck Young, Biff Leonard, Clay Fortney, Parker Norman, Terry Yowell, Valerie Walker, Brian Gordineer, Theresa Dunleavy, Billy Driver, Ray Conner, Bob Willingham and Janice Nutter Registration table Theresa Dunleavy and Valerie Walker - City of Virginia Beach Larry Thurston - City of Virginia Beach and Janice Hudgins - Chesapeake Priscilla Bele - City of Newport News and Bill Marchand - City of Norfolk 6 Dena Sallada - Suffolk, Danny Jackson and Harold Throckmorton - Halifax County C.O.R. Motivational speaker, Harold Wood. (Continued on page 11)

7 VAAO Board Meeting Recap Doubletree Hotel, Charlottesville, VA July 10, 2003 VAAO Board Members: Janet Coldsmith, Larry Thurston, Sam Davis, Jerry Banagan, Janice Hudgins and Joe Street Annual Meeting: David Sanford, CAE Deferred to Janice Hudgins, it was reported that the Virginia Beach Resort Hotel & Conference Center was preparing a proposal for October 5-7, Estimated room rate to be somewhere between $90-$ We are also receiving a proposal from the Norfolk Waterside Marriott. Larry was asking the members that what their feeling was about staying away from the actual resort and be on the Bay instead of the Beach. Less commercial a lot a lot more eating places. No one seemed to have a problem with this hotel. Voting Members and Guests in attendance: Jerald D. Banagan, ASA, Sam A. Davis, CAE, Larry E. Thurston, ASA, Janet E. Coldsmith, CAE, Janice E. Hudgins, CRA, Joseph C. Street, SRA, Bruce Woodzell, Roosevelt Barbour, RES, Ron McKissick, Larry Mackereth, CAE, John Kiger, Tammy Carroll, CAE, Also Present: Bill Marchand, Priscilla Bele, Nancy Seldon, John Nelms, RES, SRA, Will (Biff) Leonard, CAE, SRA, Ron Agnor, Mike Dunstan, Richard Wood, Kim Smith, Susan Garling, Arthur Eason, William Froelich, CAE, David Sanford, CAE, Wendel Ingram, ASA, Thomas Rice, CAE, James Gillie, COR, Sandra Hughes, Otho Fraher, Jim Hester, CAE, Dorie Bennett, CAE, Sherry Sheth, CAE and Greg Daniels, CAE. President Banagan, welcomed three past presidents to our board meeting, Otho C. W. Fraher, CAE, Jim Hester, CAE and Dorie Bennett, CAE. He also, congratulated Ron Agnor on his appointment to Assessor, City of Hampton. Treasurers Report: Joseph C. Street, SRA Treasurer s Report was for period April 25, 2003 to July 8, Beginning balance $77, with the added dues, interest from savings, CD s resulting in a new balance of $79, A list of non-pay members has been sent to the Membership Chairman to send out a final letter of notification. A motion was made and seconded to approve the treasurers report. Education Committee: Bill Marchand & Priscilla Bele Everything seems to be running smooth. Deposits of $22,165 have already been made and more has been collected this week. We have approximately 336 at last count in attendance. If there are no surprises we should NOT go into the RED. A request was made by Bill Marchand that the chapter assist Sherry Sheth with the expenses to become qualified to teach the new class for State License on USPA/State Law. It was decided that we have a line item in the budget that this can be drawn from to assist her. Arrangements: Nancy Seldon Registration packets for the conference should be mailed out the middle of August. Membership: John Nelms, RES, SRA We have had 31 new members since the last board meeting making the total for the year 41. The Treasurer has given a list of the delinquent dues to him, and he will send out letters advising them of their status. Jerry got a call from the Washington, DC Assessor s Office wanting information about obtaining membership and he sent an information packet to them to apply for Associate Membership. VAAO by-laws have a requirement that you must work in the State of Virginia to be a regular member. PDP Advisory: Will Biff Leonard, CAE, SRA There are 20 candidates currently listed with the IAAO. We have 2 new candidates. All candidates have been contacted and assistance has been offered to prepare them to take the exam. He held a PDP session and was surprised at the number of interested people. There is currently one member prepar (Continued on page 13) 7

8 (VAAO Featured Jurisdiction - The City of Salem - Continued from cover) After the American Revolution, Salem began to make the transition from an insular settlement into an emerging town. In 1800 General Lewis s son William sold to his neighbor James Simpson a 31-acre tract of land for $100. During this time fewer than 25 families inhabited the area between the Roanoke River and Fort Lewis Mountain, but Simpson subdivided the land he bought from William Lewis into purchasable lots on each side of the area s main roadway. Through the sale of those lots Salem quickly grew into a prosperous community serving travelers as they headed west. Salem was founded in 1802, and the first charter was granted in 1806 to the Town of Salem. In 1968 the present day charter was granted by the General Assembly creating the City of Salem. The City of Salem also operates its own school system recognized as one of the best in the State of Virginia. Salem places a high priority in education for its children. Salem is also home to Roanoke College, which moved here in U S News and World Report Magazine consistently rates this small liberal arts college as one of the best schools in America. Today Roanoke College has around 1,800 students offering 34 majors, 28 minors and 15 concentrations. Students come from 39 states and 16 countries. In recent years, the City of Salem has become known as City of Champions because of their love of sports. Salem hosts the Alonzo Stagg Bowl (NCAA division III football championship) as well as NCAA division III Basketball Final Four. They also are involved in hosting NCAA softball Championships, including the NCAA division II and III college world series and the Big East Championship. This year Salem also hosted the ACC Baseball Championships at Salem Memorial Stadium, home of the Salem Avalanche, a Class A farm club of the Houston Astros. These events bring millions of dollars to the local economy. Today the City of Salem has a population of 24,747, and is part of the Roanoke Metropolitan Statistical Area with a population of 288, 500. The City of Salem has a strong and diverse economy that is conducive to business and industry. The City has a thriving downtown area specializing in antiques and crafts. The City owns and operates its own water system, sewerage system, and its own electric distribution system. Salem is home to a wide variety of businesses and industries. Here are just a few of Salem s largest employers and taxpayers. Lewis Gale Medical Center (a 521 bed HCA Hospital) Lewis Gale Medical Clinic Yokahoma Tire Company General Electric Drive Systems Plant Salem Frame Company (a division of Rowe Furniture) U. S. Foodservice Corporation Home Shopping Network Distribution Facility Graham White Manufacturing U.S. Government Veterans Hospital (tax exempt) (a 739 bed Hospital) Downtown Main Street The City of Salem is a Manager/Council government. Five council members are elected at large. The Mayor is elected amongst the Council members. The City Manager oversees the day-to-day operations. The Department of Real Estate Valuation was started in Today the office is responsible for the biennial (Continued on page 9) 8

9 (VAAO Featured Jurisdiction - The City of Salem - Continued from page 8) valuation of 10,140 parcels. The Director of Real Estate is Wendel Ingram. Wendel has been director of the department for 11 years and has spent 25 years in the department. Wendel Ingram was VAAO President in 1999/2000. Along with the director, the office has 2 appraisers, a transfer clerk and secretary and also temporary assistance with sketching and digital photography. The staff represents over 110 years of cumulative experience. The City of Salem uses the WindoWare CAMA system along with the APEX IV Sketching Software. Millionaire Visits the City of Virginia Beach The Staff of the Virginia Beach Assessor s Office was treated to a visit from Virginia Beach s own, Joe Millionaire, Evan Marriott. Evan s godfather, Fred Bing Gentry is a commercial appraiser with the Virginia Beach Assessor s Office. Needless to say, the staff had followed each episode of Joe Millionaire faithfully, prying Bing for the inside scoop all the way! Joe (Evan), is pictured with Trina Young, a member of the office clerical staff. Downtown Main Street The total property valuation in Salem is around $1,700,000,000 of which about 20% is tax exempt. The current tax rate on real estate is $1.18/100. Property values continue to grow at a rapid rate in Salem thanks to a high demand to live here and favorable interest rates. Despite the rapid appreciation, Salem is still very affordable. The median price of a home in Salem today is around $135,000. New homes average around $210,000. In the future much of Salem s growth will be in the direction of redevelopment as we are about 95% built out. Salem continues to make the best of its available resources to provide the best standard of living possible to its citizens. Salemites are proud of their community and its independence. Salem is a friendly community where you always feel welcome. So the next time you are traveling in Southwest Virginia, stop in to Salem and enjoy all it has to offer you. You can also visit our website at Joe Millionaire, Evan Marriott and Trina Young New Assessor for the City of Hampton Congrats! Congratulations to Ron Agnor, new Assessor for the City of Hampton. Ron started his career as an appraiser for VDOT in He then became a city real estate agent in the Department of Development with the City of Norfolk in Following a venture into private development and consulting in 1984, he joined the City of Hampton s Assessor s Office in 1993 as an appraiser. Ron became the Manager of Real Estate Assessments in 1997 and was appointed as City Assessor in April of Ron fills this position vacated by the retirement of Calvin Rudy Johnston. Congratulations on a successful career and all the best to Ron! 9

10 JOB OPPORTUNITY CITY OF MANASSAS SENIOR REAL ESTATE APPRAISER Salary: $42,889 - $55,764 Perform commercial and industrial real estate appraisals. Plans, implements and manages the City computer assisted mass appraisal system (CAMA). Any combination of education and experience equivalent to a Bachelor Degree with major course work in analytic areas, such as mathematics, statistics, economics, real estate, or degree in related field; and Three to five years experience appraising properties of all types using all recognized approaches to value, including assessment of properties for taxation purposes; and supervisory and administration experience in a real estate assessment environment utilizing CAMA. Valid State Driver s license required and certification as an assessment evaluator through IAAO (CAE, MAI or equivalent) preferred. REAL ESTATE APPRAISER Salary: $36,608 - $47,590 Knowledge of the principles, laws and methods of residential real property appraisal utilizing the cost, income and market approach to value; establish and maintain effective public relations and address citizen inquiries pertaining to real estate assessments. Must be proficient with word processing and spreadsheet software applications; Microsoft Word and Excel a plus. Any combination of education and experience equivalent to an Associates Degree and one to two years experience assessing or appraising properties of all types using all recognized approaches to value in a computer-assisted mass appraisal environment, including a minimum of three courses in appraisal. Valid State Driver s license required and Residential Evaluation Specialist (RES) designation or equivalent preferred. Apply: Department of Human Resources 9027 Center Street, Room 302 Manassas, VA or fax (703) Positions open until filled. Looking for a job? 10

11 55 TH ANNUAL VAAO CONFERENCE OCTOBER 8-10, 2003 THE CAVALIER VIRGINIA BEACH Old Cavalier New Cavalier The 55 th Annual VAAO Conference will be held on Oct in Virginia Beach at the Cavalier on the oceanfront. Educational sessions will include topics on non-tax legislation, personal vs. real property, USPAP Course (7-hour update), residential analysis and more. On Friday afternoon there will be a Golf Tournament or a visit to the Virginia Marine Science Museum and that evening the banquet, concluding with entertainment you don t want to miss. If you have any questions regarding registration, you may contact: Donna Blackley (dblackle@vbgov.com) or Nancy Seldon (nseldon@vbgov.com) at We hope to see you there! (Successful Seminar - Continued from cover) Pilot Audit Program with the Department of Taxation, Land Use Session, Virginia State Law, Assessment & Registration of Large Trucks, 2003 General Assembly Update and Innovating vs. Innovation. Attendees also enjoyed a reception and pool party, a local theatrical presentation and meals out in many of the Charlottesville restaurants. Mark Stansbury - Henrico Bill Marchand, Wayne Trout - Norfolk and Harold Wingate- Wingate Appraisal Service Sandra Pitchford, Tony Fee, Chuck Wagner and Rick Wilkins - Norfolk C.O.R. The VAAO extends its gratitude to the Education Committee for the countless hours spent coordinating this event and to the speakers and attendees who consistentlymake this event one that is thoroughly enjoyed by all who participate. 11

12 Jurisdiction Reports and Membership News 12 CITY OF PORTSMOUTH submitted by Bill Froehlich Portsmouth Assistant City Assessor, Alethia Bryce, retired on April 29th, after 30 years of service to our office. During her career, Alethia had attained both the RES and CAE designations. Alethia and I began our careers together in 1973 working for then Assessor Jack Wallace. We were very happy that Jack, who is now 87, was able to attend a retirement reception held in Alethia s honor. Alehia will be missed by all who worked with her over the years, and we wish her the very best in retirement. Also, Stephen Creech, who has been with our office for 19 years was recently appointed to fill the position of Assistant City Assessor. Steve is a graduate of Virginia Tech and holds the RES designation. He is a candidate for the CAE designation and hopes to complete all requirements toward the CAE in the near future. CITY OF HAMPTON Congratulations to Sue Cunningham of the City of Hampton who was recently promoted to the position of Manager of Real Estate Assessments. Also, welcome to Sally Morf, formerly of Hilton Head S.C., who has been hired as an appraiser! What s going on in your locality? We want to hear from you! CLARKE COUNTY Goings and Comings... by Warren Arther, COR After twelve years of terrific service, Virginia Jerry Hill will retire as Clarke County s Assessor as of June 30th. Jerry, who had previously worked in the real estate business, began her service clerking for Clarke s 1989 real estate assessment, which was done by Wingate Appraisal Service. When Morton Bacon retired in 1991, Jerry returned as the real estate coordinator and was subsequently promoted to the Assessor s position. She proved to be most helpful to residents, potential buyers, realtors, appraisers, title searchers, attorneys, board members, and last but certainly not least, Clarke s Commissioner of the Revenue. Jerry and her husband Bill, live in Shenandoah County. They will be spending more time looking after their grandchildren, who are spread from one end of the Shenandoah Valley to the other. Launching a new career as county assessor will be Donna Peake, who has served in the Commissioner s office as Deputy II since April, Donna has worked with most facets of the office and has specialized in the land use program and estimated income taxes. She has also worked in the Treasurer s office and partnered with her sisters ina restaurant business. She and her husband Curt have two children and live in Berryville. Mary Crabbe will be moving from a thirteen year stint as a part time employee to Deputy II on July 1st. Mary has been most active with the tax relief, lodging tax, and business license programs, and like Donna Peake and Chief Deputy Page Smoot, is very involved with the personal property program. Mary and her husband Irv live in Warren County. LOUDOUN COUNTY Tammy Carroll s first grandchild Alexis Skylar Benton was born on March 25, This little one weighed 6lbs, 10oz. She is the daughter of Aimee and Jeremy Benton. Office Wedding: Tammy Frye Williams and Bryan Williams married June 28th, 2003, daughter and Son-in-Law of Appraiser Mary Frye. CITY OF CHESAPEAKE Two new appraisers have been hired: Steven Perry from Elizabeth City, NC. Steven previously worked with the Virginia Department of Taxation as a Tax Collector while taking appraisal courses in North Carolina. Alford Gene Ballard is from Virginia Beach, VA. Gene was previously employed with First VA Bank - Hampton Roads for twenty six years. Vicky Forgarty has filed a vacancy in our Appraisal Clerk staff. Previously she was working under Manpower in our office. We would like to welcome all three new employees to the Chesapeake Assessor s Office. ALBEMARLE COUNTY Welcome aboard new employee, Carolyn J. Sanbourn. CJ was hired as a Senior Appraiser. She had previously worked as a Commercial Appraiser at the Maryland State Department of Assessments and Taxation.

13 (Board Meeting Recap - Continued from page 7) ing by the end of the month to take the exam for his RES. We have a conflict on the courses that were listed and are now listed. Biff is going to get with Sam Davis and see if they can resolve the issues in questions. Personnel: Ron Agnor The survey was mailed out by approximately two three weeks ago. Please try to get your survey completed and back. We anticipate having the survey at the conference. The only changes were those approved previously by the board. Manual: Richard Wood The committee is working on the manual; they still have a few sections to fine tune. The section with the major change is the tax exemption section and they have basically re-wrote this section. As soon as he can he will it to the Board for their comments. If anyone knows of anything that needs to be looked at in the manual please let him know. Publicity: Kim Smith & Susan Garling The summer issue of the Network will be out in August and the deadline for articles will be the end of next week, approximately July 18, If any committee chairs would like to put information in they would certainly welcome that. Also, they would like to have news about new employees and other information about our membership to include. Communications & Technology: John Yeatman, AAS - absent Janet Coldsmith reported that he has paid the bill to reserve our domain name for the next five years and will present it to the Treasurer for payment. Will update the web site as soon as possible. IAAO State Representative: Bruce Woodzell Happy to report that we have 3 new members for IAAO. He had information at the registration table during the seminar, however, during the conference he is going to set up the IAAO booth and have more information. Remind everyone that they can still sign up to be a member of IAAO for ½ price ($77.50). The annual conference is in Nashville, TN and will be in mid-september. New Business 1. Jerry received a request from John Moreland, RES, Chair, Friends of the Paul V. Corusy Library Trust Committee for the IAAO requesting a donation to assist them in raising their goal of $10,000 by September The materials that are within the library have been very useful to some of our members recently. Do we wish to make a donation or not? A motion was made to make a donation of $ to the library fund by David Sanford and seconded by Larry Thurston. There was further discussion and amendment was made to the first motion to clarify that this is a one-time donation. Both motions were voted and approved. 2. The IAAO Conference Committee will be holding a Silent Auction at the Nashville Conference. They are requesting donations from each chapter. Last year we took a basket several items and it cost about $ and it was well received. The President is going to take the funds out of his Presidential Line item to pay for these. He just wants to make sure the Board has not objections. None heard 3. The IAAO conference also is going to set up a military memorabilia table the items are from fire, police, military. If you have anything you would like to include Jerry has the forms. This is just a reminder; however, these items also will be auctioned. 4. Jerry asked if anyone knew of a list of Honorary Members anywhere? Jerry is requesting that a list of the Honorary Members be placed in the Assessment Manual along with the list of Past Presidents. There were several names in question as to whether they were actually Honorary Members. Currently the list includes Sam Patterson, CAE, Dick Chandler, CAE, Otho C. W. Fraher, CAE, Lurty Houff, CAE, John Yeatman, AAS, William A. Diggs; CAE (deceased) was also listed. It was requested that the Historian check our minutes from previous years to see if we can add any other names to the list. If we cannot make the Assessment Manual deadline it would be something to be added for next time. Joining the IAAO? 5. Jim Hester brought information to the VAAO Board about the impending trial for a VAAO member, Randy Vinson. His original reason for attending the board meeting was to request assistance from the chapter, however, due to the date of the trial. He just wanted the chapter to be aware that if he is found to be guilty it could have a very strong effect on each and every member. 13

14 VIRGINIA S Created by the Virginia Association of Assessing Officers Land Use Committee to provide a communication link between localities to exchange data and share knowledge. Land Use Committee Members: Warren Arthur (Clarke), Marsha Beverly (Roanoke), Susan Garling (Chesterfield), Bruce Lowe (Roanoke), Debbie Marston (Dinwiddie), Melissa Sager (Shenandoah) and Bob Willingham (Loudoun) - Chairman 2003 Land Use Seminar Recap The 2003 Land Use seminar was once again a success. The Land Use Committee would like to thank our speaker Gordon E. Groover, Extension Economist, Farm Management with the Department of Agricultural & Applied Economics. Mr. Groover discussed numerous aspects of the Special Assessment Program and the role provide by the State Land Evaluation and Advisory Council. He was accompanied by Robert (Bobby) Drumheller, who is a rising Jr. in Agricultural & Applied Economics, employed for the summer as a Project Assistant. THANK YOU FOR TAKING THE TIME TO EDUCATION US! A Land Use quiz and the ever popular open discussion brought about some unusual topics and dilemmas. The Land Use Committee appreciates your suggestions. Keep them coming! Estimating Use Values Quota Crops Tobacco use values are estimated separately. Peanuts are no longer a quota crop Higher capitalization rate used to compensate for risk of having quota removed. Use value estimates for tobacco represent the per acre value of the quota over and above the use value of agricultural land in the jurisdiction. Estimating Use Values The Composite Farm Bob Willingham - Land Use Committee Chairman, Gordon Groover - Extension Economist, Farm Management and Robert Drumheller - Project Assistant. 14 Use value estimates based upon a composite farm. Only farms with gross sales above $10,000 used. Based upon cropland harvested acres. Data provided by 1992 Census of Agriculture.

15 Use Value Taxation in Virginia Virginia use value taxation legislation was passed in Currently 89 jurisdictions in Virginia have adopted local use value ordinances. If no local ordinance has been adopted, landowners may still qualify if their land is in an Agricultural or Forestal District. Land Use Assessment......New Legislation Is your locality going to adopt this new legislation? HB2056 was passed and makes the following changes to code section ,2: Determine further that real estate devoted solely to (i) agricultural or horticultural use consists of a minimum of five acres; except that for real estate used for purposes of engaging in aquaculture as defined in or for the purposes of raising specialty crops as defined by local ordinance, the governing body may be ordinance prescribe that these uses consist of a minimum acreage of less than five acres, Discussion regarding this new legislation has brought up points to consider if adopting this legislation: To consider putting into your ordinance a minimum acreage amount and to consider defining the specific crops you will allow. Land Use Committee Chairman, Bob Willingham, preparing to give a Land Use Quiz! Send your submissions for the newsletter to: Susan Garling garlings@chesterfield.gov Telephone: Fax: Address: 6701 Mimms Loop P. O. Box 40 Chesterfield, VA Bob Willingham bwilling@loudoun.gov Telephone: Fax: Address: Dept of Financial Services 1 Harrison Street S.E. P. O. Box 7000 Leesburg, VA Gordon Groover and Bob Willingham discussing land use issues. 15

16 You have asked whether real property may qualify for land use valuation under the following circumstances: (1) the owner obtains a rezoning to a more intensive use at his own request; (2) he then subdivides the land into tracts of five acres or more and sells them. You wish to know whether the new owners may obtain land use valuation for these rezoned tracts. The Code of Virginia states in part: If at any time after July 1, 1980, the zoning of property taxed under the provisions of this article is changed to a more intensive use at the request of the owner or his agent, such property shall not be eligible for assessment and taxation under this article for the years such change is effective or any subsequent tax year, but it shall not be subject to rollback taxes until a change in use occurs. Dated 11/7/83 This result is in accordance with the purpose of the land use valuation statues. The purpose is stated in , to be to tax land in a manner that will promote its preservation. This section and D provide in effect, that in determining whether a property qualifies for land use, an intensive zoning classification in effect prior to July 1, 1980 will not be considered. Action by an owner, however, to rezone his land to a more intensive use so as to make it eligible for development will render it ineligible for land use valuation. This section could easily be circumvented if its effect could be avoided by merely selling off the land immediately after obtaining the rezoning. The language of this section is clear: the land is ineligible for land use taxation for the year that the rezoning change is effective or for any subsequent tax year, regardless of the fact that there may not be a change in use of the land or that the property or a portion thereof is sold to a new owner.* The provisions of do not change this result. This section states in part that separation or split-off of lots from real estate valued under land use shall subject it to the rollback tax but shall not impair the right of each subdivided parcel of such real estate to qualify for such valuation, assessment and taxation in any and all future years, provided it meets the minimum acreage requirements and such other conditions of this article as may be applicable. (emphasis added) Land which has been rezoned at the request of its owner to a more intensive classification and then subdivided would not meet the other conditions of this article. Furthermore, if the new owner wishes to use the land for purposes which would make it eligible for use valuation, he may obtain a rezoning to a less intensive category. The intensive zoning classification would no longer apply and the land would then be eligible for land use valuation in the future if all other requirements are met. *A prior opinion of this office held that a county-wide rezoning, not requested by the owner, which resulted in a change in zoning to a more intensive use did not disqualify the parcel from land use valuation, assessment and taxation until the use of the parcel changed. NETWORK The VAAO NEWSLETTER c/o REAL ESTATE ASSESSOR 6701 MIMMS LOOP P. O. BOX 40 ROSE BUILDING CHESTERFIELD, VA 23832