New York State Assessors’ Association, Inc.
Affiliated with the International Association of Assessing Officers and
the Institute of Assessing Officers which is chartered by the
Board of Regents of the University of the State of New York.
The New York State Assessors’ Association Bulletin is published bimonthly.The I.A.O. Journal is published twice a year
- usually in January and July.
Any news or articles are welcome and should be mailed to:
• • BULLETIN • •
David W. Briggs, FIAO, Executive Director
PO Box 5586, Cortland, NY 13045
• • JOURNAL • •
Andrea Nilon, FIAO Editor, IAO Journal
PO Box 672, Pine Bush, NY 12566
PAGE 4 NYS ASSESSORS ASSOCIATION BULLETIN
One of the highlights of the New York State Assessors’ Association Annual Conference is the Awards Banquet. This is the night when we honor those members and associates who have been a credit to the assessment profession. As the association moves forward in both membership and professionalism, the award it bestows upon both members and non-members takes on greater significance.
To have the 2018 Awards Banquet be a success, the Awards and Recognition Committee needs your assistance. We, as an association, want to recognize the excellence and outstanding achievement that has been demonstrated throughout the year by our peers. Your nominations and recommendations are critical to the success of this program. Please take a moment to reflect upon the success of your fellow assessors and take time to nominate a candidate for one of the special award categories listed on the enclosed pages.
To nominate a candidate for any of the award categories, please prepare a brief written recommendation describing the qualifications and applicable noteworthy work performed by the candidate, including the prescribed information requested for each award.
All Nominations must be submitted by July 1, 2018 to:
Scott Shedler, IAO
Chairman, Awards Committee
237 Route 59
Suffern, NY 10901
(845) 357-5100 Ext: 255
Determinations and notification of award recipients will be made at the discretion of the Awards and Recognition committee. No public announcement will be made prior to the Annual Meeting and Fall Seminar.
For All Your
Property Tax Issues
Real Property Tax Litigation and Eminent Domain
Now the Taxable Status Date has come and gone, that can only mean two things. One, Spring is finally on its
way.Two, my term as your President is just about at its halfway point. Whether it is because of my growing older, or simply
because of the level of involvement our Executive Board continues to employ, time is really flying by!
At our Fall Conference, I made a pledge to this Association. I wanted better lines of communication, not only
between your Executive Board and our membership, but with other organizations that shared our concerns. Bridging this
gap would prove to be a challenge, but a challenge that this entire Board has accepted wholeheartedly.
Along with the help from our Strategic Partner, Brown and Weinraub, we have been actively involved with various members
of the State Legislature and Assembly. We are slowly starting to be recognized as a valuable resource for assessment policy,
and as advocates to the taxpayer. A few weeks ago, we asked for help from the membership; we needed you to reach out
to your local representatives. Thank you for all your help. By taking a few minutes to voice your concerns about the new
legislation, you helped us solidify our positions. I know that sometimes it may feel like no one is listening, but believe me,
they are! This is just the beginning. Our association must continue to be involved. We need to be, dare I say it, relentless.
We also reached out to the State Comptroller’s Office. Since there has been an increase in audits of local Assessors’
offices, we asked if they would be willing to share with us, the ins and outs of their audits? The response turned into the very
first ever round table discussion between our two organizations. We have several of them scheduled at various locations
across the State. The next discussion will be held in Westchester County, and we have two more coming in June; one in
Syracuse, and one in the Batavia area. More information will be provided as we get closer to those dates. I encourage
everyone to attend one of these free discussions. This joint venture between our two organizations only emphasizes how
well separate government entities can come together for a common goal: compliance. The rules that Assessors’ must abide
by often becomes a grey area. This roundtable discussion helps lay out a good foundation for which we can rely on when
it comes to the exemption administration process along with showing Assessors’ those areas that tend to be lacking in
supporting documentation, and what types of documentation to request in order to be in compliance within the confines of
To say that I was excited when I took office in October would be an understatement. I wondered to myself, as I am sure
many others did as well, would I be able to maintain this level of enthusiasm as time went on, or would it simply fade
away? Well, six months later, I am just as excited as I have ever been. I have renewed passion for my job, both as the
local assessor, and as the President of NYSAA. It will be over before I know it, but I am optimistic that I will be able
to look back on my term with a sense of pride and accomplishment. Not an accomplishment of my own, but that of an entire
I am confident that the best is yet to come. In the coming years, I am hopeful that other agencies will rely more
on our input as it relates to tax policy and create change that is beneficial to each and ever taxpayer statewide. We will no
longer have to be reactive. We will be proactive. Our organization will become the inspiration and guidance for real reform.
Let me conclude with a quote, which I feel sums up my feelings on success. “Success does not lie in results, but
in efforts, ‘being’ the best is not so important, ‘doing’ the best is all that matters.” ~ successstory.com. Again, thank you to
everyone for this opportunity, and all your support. Here’s to the next 6 months.
ATTENDEES AT THE ROUND TABLE AUDIT DISCUSSION.
The presenter(s) expressed ideas and 0 8 23
Edye McCarthy, IAO
Cornell Seminar Dean
ATTENTION – WE ARE PLEASED TO ANNOUNCE
PAGE 16 NYS ASSESSORS ASSOCIATION BULLETIN
The length of the session provided sufficient 6 15 10
time to cover the topics
2017-2018 BOARD OF TRUSTEES
Roger E. Tibbetts, IAO, Chairman Thomas Frey, FIAO
Tns of Adams, Watertown, Harrisburg New York City
Nathan T. Gabbert, IAO Dennis R. Ketcham, IAO
Town of Henrietta Tns of Montgomery, Mt Hope,
Edye B. McCarthy, IAO Lawrence G. Quinn, IAO
Town of Greenburgh Town of Arcadia
Anne M. Sapienza, IAO Denise J. Trudell, IAO
Town of Stafford Tns. of Montague, Osceola, & Salina
Make Checks Payable To: New York State Assessors’ Association
Mail To: NYSAA, David Briggs, FIAO, Executive Director
PO Box 5586, Cortland, NY, 13045
Phone (315) 706 3424 - Fax: (315) 410-5660
Wireless Communication Site Valuation: 2 Days, Monday – Tuesday, No Exam –
This course is designed to review and discuss valuation and data requirements and valuation methodologies for wireless communication sites and equipment. The course material and discussion will also include legal opinions related to the classification of cell site assets for property tax purposes. Examples of specific sites will be used to demonstrate various components and valuation exercises. Cost and Income Approaches to Value will be developed, including land rent capitalization and present value of lease payments techniques. A review discussion of market trends and sale prices will also be included. Instructor: Gary McCabe, CAE
Ethical Negotiation for Assessment Cases: 2 Days, Monday Tuesday, No Exam -
This is a two day seminar where we explore the process and the techniques for negotiating a settlement for tax certiorari cases. We all negotiate almost every day of our lives, whether we are aware of it or not. There are many skills and techniques that we use and are used against us every day. In this seminar we learn a process of formal and ethical negotiations, and understand the position of the players.
We will learn to separate the personalities from the problems, learn to use objective criteria, and identify the dirty tricks often used in negotiations. We will engage in some case study role playing to understand the how of ethical negotiating.
Who should attend? Anyone with interest in how to mediate an acceptable outcome of a tax certiorari case.
Instructor – John Zukowski, MAI, IAO, SRA.
Valuation of Affordable Housing: 2 Days Monday Tuesday, No Exam -
Affordable housing has grown to comprise a substantial segment of the housing industry today and it is one of the great “buzz words” heard throughout the State. Many jurisdictions have affordable housing projects already in place and if you don’t yet, it is probably coming to you soon. As an Assessor and Appraiser, you have the responsibility to value this type of property using industry wide acceptable methods. We will discuss those methods as well as the laws that govern the Assessment process under RPTL 581-a.
We will follow the money trail of the Low-Income Housing Tax Credit Program, from the Government Agencies to the developers of Affordable Housing. There will be a discussion of the three approaches to value and why the income approach is preferred by the appraisal industry and required by assessors. We will reconstruct I&E statements and discuss proper capitalization rates. This class should be helpful and educational to all assessors and appraisers.
Instructor – Thomas Frey, FIAO, RES, AAS.
Retail Trends – Market Studies, Gone Dark Properties, Mixed Use, IDA Issues & Historic Tax Credits: 2 Days, Wednesday Thursday, No Exam -
This two day seminar is designed to bring the assessment and appraisal profession up to speed with the most recent changes and trends in commercial retail. Topics to be discussed include, market studies, national and submarket trends.
Historic tax credits, exemptions, IDA’s topics will be brought into the mix, along with controversial valuation of gone dark retail. This seminar will top off with a case study so bring a calculator.
This seminar is for all levels of assessment and appraisal professionals, entry level to seasoned assessors and appraisers. Instructor – John Zukowski, MAI, IAO, SRA.
Ratio Studies and How Assessors Can Use Them: 2 Days, Wednesday Thursday, No Exam -
This course will include a thorough discussion of how to do a Sales Ratio Study. There will be a review of the laws governing Uniform percentage of value and the Level of Assessment as well as the relationship between LOA and the Equalization Rate process. You will learn the basic steps in a Sales Ratio Study, from the purpose and objective to the evaluation and use of the results. In today’s real estate market, you need to be knowledgeable in the way Sales Ratio Studies are performed and how to interpret the results when determining your LOA and defending your Equalization Rate.
We will also cover sales analysis, sampling, timing of studies, use of study results, statistical testing and assessment regressivity and progressivity. This class will discuss a court decision where “selective reassessment” was upheld with the help of ratio studies and how it fits into RPTL 305. We will show you how using sales ratio studies can be used to maintain assessment equity in between full reassessments. There will be a small case study to help you learn how ratio studies can be used by assessors. Instructor – Thomas Frey, FIAO, RES, AAS.
Member Milestones will publish important events pertaining to current and past NYSAA & IAO members. Milestones include: New members, positions, retirements, important birthdays, members deaths, etc. Milestones will only be successful if you, the members, participate. Please email us your Milestones at firstname.lastname@example.org.
JOINT NEW YORK STATE ASSESSORS’ ASSOCIATION AND NYS COMPTROLLER
SEMINAR ON APPRAISING REGISTRATION FORM
CORNELL UNIVERSITY – RAMADA INN – ITHACA, N.Y. - JULY 16 THROUGH JULY 20, 2018
Enrollment is Limited
Do you remember back in the day when there would be a major boxing match? The promoters would list the combatants height, weight, reach, chest and waste measurements. That was called “the Tale of the Tape.”
A while ago Warren Wheeler and I sent out a survey to the membership of the NYSAA in attempt to gauge the figurative “measurements” of our association, the theoretical “Tale of the Tape.” We had 299 responses.
What we found were some very interesting statistics, some surprises and some answers we should all have expected. What we did not expect were the volume of respondents who chose not to answer some of the questions. Fully 43% did not answer the “Provide your office budget” question. Not a tough question folks. Another 24% did not seem to know how old they were. Interesting. Now the big one, 79% of you could not respond to: “Please enter the total amount of parcels in your jurisdictions.” Really? Wow!!
Yet there are some very interesting reveals lurking in the data. Some of the results for your review include: (rounded up or down to the nearest full percentage)
*92% of the respondents are appointed.
*27% work for more than one town.
*14% have more than one job with the same town.
*63% are full time.
*53% believe they have adequate technology to perform the job correctly
*Only 54% feel you have a sufficient budget that allows for the appropriate completion of your mandated tasks. That means that 46% believe that they are underfunded by their respective municipalities.
*Only 53% feel that you have the appropriate volume of staff to complete your mandated tasks. That means that 47% believe they do not have the luxury of appropriate staffing levels. Notice the context: having the appropriate staff is considered…a LUXURY! (I know it would be in many towns)
The most telling statistic, and the one that we all most likely suspected, is the category of age. We all hear talk about the “greying” of the profession. My predecessor here in Clay pops in occasionally and always comments about my changing hair color. He, by the way is bald. Which, by the way, is stage two of being the Assessor in Clay, according to him. Swell! Big, ugly and bald…something to look forward to.
MARCH - APRIL 2018 PAGE 3
QUARTERLY EDUCATIONAL CALENDAR
(Please go to our website for a complete listing of our educational offerings)
IAO One Day Seminar ..........................March 26, 2018
Exemption Administration.........Homewood Suites - New Windsor, NY
Instructor....................................................................Thomas Frey, FIAO
IAO One Day Seminar ........................................................April 20, 2018
Valuation of Solar Panels.................Quality Inn & Suites - Batavia, NY
Instructor.............................................. John Zukowski, IAO, MAI, SRA
IAO One Day Seminar .......................................................... June 1, 2018
Valuation of Solar Panels..........................Ramada Inn - Watertown, NY
Instructor............................................... John Zukowski, IAO, MAI, SRA
IAO One Day Seminar .......................................................... June 1, 2018
Valuation of Amish Construction.....Crowne Plaza Resort-Lake Placid,NY
Instructor...............................................................David W. Briggs, FIAO
IAO One Day Seminar ...........................................................June 1, 2018
Reading & Understanding Deeds......Corning Radisson Inn -Corning, NY
Instructor......................................................................J. Todd Wiley, IAO
IAO One Day Seminar .........................................................June 15, 2018
Reading & Understanding Deeds.....Crowne Plaza Resort-Lake Placid,NY
Instructor.......................................................................J. Todd Wiley, IAO
IAO One Day Seminar ..........................................................June 25, 2018
Developing Capitalization Rates ..........Hampton Inn - Middletown, NY
Instructor......................................................................Thomas Frey, FIAO
In a nutshell, the IAO designation means caring about being a professional and not being afraid to take on a challenge.
My career began in the mortgage banking business as loan underwriter. I was always fascinated by reviewing the many residential appraisal reports as part of the underwriting process. So much, in fact that I decided to switch gears and pursue a career in residential appraising. That was 1990. More recently, in early 2014, I was fortunate to have the opportunity to become the assessor in the town where I reside (Glenville). Even though I had many years of experience as an appraiser, the assessor’s job was still very intimidating because from the very 1st day you walk in the door, you are the expert and you are held accountable for everything. You are accountable for proper exemption administration, fair residential property assessments, and fair commercial property assessments. My background in residential valuation suited me well for the job as the assessor, but the truth is that I was as inexperienced as any other new assessor. And so I was tested. I was challenged. I was stressed! I pursued every tidbit of information from every source possible for every issue that arose. And there were many.
After learning of the IAO designation, I signed up for the exam. I did not expect to pass the first time, as I had heard many do not. Well, my expectations were met. I did not pass. But I did benefit from the experience of taking the exam. It truly helped me prepare for the next time.
The next exam was held at the Cornell Conference. Fortunately, the IAO-1 class was also being offered for the 5 days prior to the exam. The IAO-1 course, I was told, is not taught to the exam, nor is it a requirement to sit for the exam. But, without question, taking the course is an excellent way to prepare for the exam.
I learned quickly how challenging the IAO-1 course truly is. It was a very fast paced course which was almost as challenging as the exam. Every night our study group spent hours working the case study. The combination of taking the IAO-1 class, followed by the 5 hour exam on that Saturday was exhausting. But it was worth it. The results of the exam were mailed out 5 weeks later. On pins and needles, I opened the envelope. Low and behold, I passed!!!
The accomplishment of earning the IAO designation was very rewarding, both personally and professionally. While the mere pursuit of the designation was very challenging, it made me a better assessor and I made some lifelong friends in the process. So if you’re thinking about it and you’re not quite sure about pursuing the designation, I say, don’t be afraid to take on the challenge. I say, go for it!
PAGE 8 NYS ASSESSORS ASSOCIATION BULLETIN
WHAT MY IAO DESIGNATION MEANS TO ME”
By William S Purtell, IAO
MARCH - APRIL 2018 PAGE 21
PO Box 5586
Cortland, NY 13045
Address Correction Requested
Forwarding and Return
Please join us as we commemorate and celebrate the
60th Diamond Anniversary
Institute of Assessing Officers
New York State Assessors’ Association.
Special events are being planned throughout the year by the 60th Anniversary Committee,
Chaired by Tom Frey, FIAO (email@example.com)
Please watch for upcoming announcements on how you can participate in helping us
celebrate this milestone.
PAGE 20 NYS ASSESSORS ASSOCIATION BULLETIN
Check out our Job Listing tab
on the NYSAA website for
the most up to the minute job
ASSESSORS-THE TALE OF TAPE
Rob Bick-Assessor, Town of Clay
VOL. LXXVIII March - April, 2018 No. 2
MARCH - APRIL 2018 PAGE 19
A MESSAGE FROM THE DEAN
MARCH - APRIL 2018 PAGE 15
The Institute of Assessing Officers Nominating Committee is seeking dedicated members interested in serving the educational needs of our peers, to stand for election to the IAO Board of Trustees. The Deadline for applying is June 30, 2018. Please contact the IAO office for application requests:
The IAO Board of Trustees tries to find ways to challenge you with new and improved courses. As Dean
of our Cornell Seminar this year, I am so excited to let you know that we, once again, have an amazing
Take advantage of the courses and challenge yourself!!!
The course curriculum has now been finalized, so just to let you know we are offering 3 basic courses; a
beginner/intermediate Excel course; IAO-1 and a new advance appraisal (3 approaches) course with a case
study; there are 3 half week courses Monday-Tuesday and 2 half week Wednesday-Thursday.
When the day is done, there are many activities in and around Ithaca worthwhile exploring from hiking and
kayaking to wineries and breweries. The comradery that is created at Cornell is priceless.
Keep in mind; we are having a picnic on Sunday and Wednesday will be a cocktail reception for a midweek
break. This is a great way to meet and mingle with your colleagues; discuss your local issues and
share ideas. It is a great way to establish new friends and allies.
We are also offering the IAO exam Saturday after Cornell.
Lastly, ideas for Cornell Seminar, Conference Content and One Day Seminars come from you, our
membership, so if you want or need a course that we do not current teach, please let us know and we will
create it. Looking forward to seeing you this year.
2018 CALENDAR OF EVENTS
NYSAA Executive Board Meeting .........April 5-6, 2018
Del Lago Casino, Waterloo, NY
IAO Trustees Meeting .............................April 4-5, 2018
Del Lago Casino, Waterloo, NY
NYSAA Executive Board Meeting ........... July 14, 2018
Ramada Inn, Ithaca, NY
IAO Trustees Meeting ................................July 15, 2018
Ramada Inn, Ithaca, NY
Cornell Seminar On Appraising ..........July 15-20, 2018
78th Annual Fall Conference.......Sept 29 to Oct 3, 2018
DoubleTree Binghamton – Binghamton, NY
NEW YORK STATE ASSESSORS’ ASSOCIATION
THE INSTITUTE OF ASSESSING OFFICERS
SEMINAR ON APPRAISING
JULY 16-20, 2018
RAMADA INN – ITHACA, NY
Member Exclusive Links
SINGLE 2 DAY COURSE
___ $240.00 for members of the I.A.O
___ $260.00 for members of the N.Y.S.A.A.
___ $320.00 for nonmembers of the N.Y.S.A.A
THE NEW YORK STATE ASSESSORS’ ASSOCIATION
The classroom facilities were adequate 0 14 17
New Members: Maria Rappaccio – Assessment Clerk - Town of Rye
Rocio Villanueva-Rodas – Assessment Clerk - Town of Rye
Gordon Casement – Real Property Appraiser – Town of Rye
Meghan Kincaid – Real Property Director – Yates County
Staci Wells – Assessor Clerk – Town of Blooming Grove
Cindy Dodd – Assessors Clerk – Town of Sullivan
Susan McEnaney – Assessment Clerk – Town of Glens Falls
Julie Rose – Assistant Assessor – Town of Woodbury
Darlene Singer – Assessors Assistant – Town of Greenfield
Lucille Luckey – Member BOA – Town of Jasper
Ann Williams – Assessment Clerk – Town of Parme
Marcia Cullens – Administrative Assistant to Assessor – City of Lackawanna
Marc DiCerbo – Real Property Appraisal Aide – Town of Salina
Letitia Williams – Member BOA – Town of Minerva
Jeremy Hitchcock – Member BOA – Town of Minerva
Mary Cornell – Assessor – Town of Henderson
Charles Sanders – Assessor – Town of Southold
Kathryn Miller – Real Property Tax Aide – City of Binghamton
Margaret Myers – Real Property Data Maintenance Assistant – City of Binghamton
Retired Membership: Donna Hatch, IAO – Former Real Property Tax Director – Steuben County
PAYMENT PROCEDURE - A check for the total amount due or completed voucher, ready for signature, must accompany the
REGISTRATION - The registration form should be filled out and mailed as soon as possible – class sizes are limited. All registration
forms are expected to be submitted by July 1, 2018. Member status as of July 1, 2018, will be used to determine the appropriate fee.
CANCELLATIONS- Applicants who cancel before July 1, 2018, will receive a full refund. After July 1, 2018, there will be a cancellation
fee of $75.00.
ON SITE REGISTRATION - All students attending the five and four day classes and the first half-week two day courses will be
expected to register at the Ramada Inn north lobby on Sunday, July 15th between 2:00 and 5:00 PM. Classes will begin promptly at 9:00
AM Monday morning. Commuter registration will occur on Monday morning from 8:00 AM to 9:00 AM. If you are attending only a
second half-week course, you may register on Wednesday, July 18th between 8:00 AM to 9:00 AM in the same location.
SOCIAL ACTIVITIES – Included to those registered at no cost
Sunday, July 15th - A Welcome Reception and Picnic will be held at Stewart Park from 6:00 to 8:30 PM.
Wednesday, July 18th – A Cocktail Reception around the Pool at the Ramada from 5:00 to 6:30 PM.
Remember everyday there is an informal gathering pool side after class
Please RSPV for these events on the Registration Form.
HOUSING & MEALS - All housing accommodations are your responsibility. The Seminar headquarters will be the Ramada Inn (607)257-3100. Other area hotels in close proximity: Clarion (607) 257-2000, Holiday Inn (607) 272-1000 and Econo-Lodge (607) 257-1400. Make sure you mention you are with the conference to get the best rate. We have a special rate at the Ramada Inn of $124.95 per
night. Dining facilities are available at hotels, campus dining halls, and other fine area restaurants. Costs of meals are the responsibility
of the student and are not included with tuition costs.
IAO RECERTIFICATION AND ORPS CONTINUING EDUCATION CREDITS - 1 credit will be awarded for each classroom hr.
DOS CONTINUING EDUCATION CREDITS - Continuing education credit from the Department of State, is pending for the following
courses: 12 CE Credits - Valuation of Affordable Housing, Retail Trends – Vacant Buildings, Big Box, Mixed Use, Historic Tax Credits,
Ratio Studies, Ethical Negotiations for Assessment Appeals. 24 CE Credits - Advanced Applications Of The Three Approaches to
Value/Case Study. 30 CE Credits - Appraisal Principles and Procedures and Application of the Three Approaches to Value.
ADDITIONAL REQUIREMENTS - Necessary workbooks included with the cost of the course; the exception is the textbook for the
two Basic Valuation courses. Please bring calculator to class. HP12c or equivalent is required for both valuation courses.
REIMBURSEMENT - Eligible Assessors and County Directors who attend will receive continuing education credit and reimbursement
from ORPS pursuant to their current rules and approval by the Department of Budget.
ALL ON CAMPUS STUDENTS will be provided with a parking pass to the Cornell CC Parking Lot and a bus pass to campus.
adherence to income limits by region, thus eliminating multiple percentage calculations and multiple exemption codes on the same tax bill for the same exemption. That, my friends, is outright idiocy and madness.
However, the motif running through these top issues we face is “communication.” If you are understaffed, take the time to research appropriate staffing levels and communicate that to your elected officials. If they don’t respond, it becomes their issue and you have done your part to educate.
If your taxpayers don’t understand “the process”, provide opportunities for them to understand the process. A lot of our job is breaking down the complexities and the nonsense of the state property tax system and making it palatable for the people that pay for it. Do your best and you can sleep at night. There will always be those that will not or cannot see past their tax bill. Oh well. If you have done your part, move on to the next priority.
And then…there are…elected officials. I believe our President, the Reverend Warren Wheeler, touched on this topic in a recent email to the membership. During his time at the Association of Towns, Warren was astonished at how little elected officials knew about what Assessors actually do. I am not surprised. In my 21 years as an Assessor I have worked with 8 different Supervisors and dozens of town board members. I can honestly say that I can count on 1 hand the number of local elected officials that understood tax policy. Generally, many have no idea what their employees do, let alone what an Assessor does.
By educating those around us, we have an opportunity not only to make our job experience smoother, but an opportunity to ELEVATE the PROFESSION by dissecting the complexities and challenges we face on a daily basis and making opportunities to outline not only what we are required to do, but how we influence and impact the very function of government. Not everyone will listen. Not everyone cares. Those who do listen can be cultivated as allies. Knowledge is power, especially for elected officials, who often operate in a vacuum not always of their own making. As a profession we have a “kinship of understanding” with each other. Local government is a small family. Educate your family. Create that kinship.
Select and Check - ONE COURSE OR TWO – 2 DAY COURSES.
COURSES (5 DAY):
1. __ Appraisal Principles and Procedures** -Required For Basic Certification -CAMPUS
2. __ Application of the Three Approaches to Value** – Required For Basic Certification -CAMPUS
3. __ IAO-1 Assessment Administration A to Z- HOTEL
COURSES (4 DAY): Monday, Tuesday, Wednesday & Thursday
4. __ Advanced Applications of the Three Approaches to Value/Case Study - HOTEL
5. __ Beginner / Intermediate Microsoft Excel & Word Training – CAMPUS
COURSES (3 DAY): Monday, Tuesday & Wednesday
6. __ Fundamentals of Mass Appraisal – Required For Basic Certification - HOTEL
COURSES (2 DAY):
Monday – Tuesday – ALL COURSES AT HOTEL Wednesday – Thursday – ALL COURSES AT HOTEL
7. __ Wireless Communication Site Valuation 10. __ Retail Trends – Market Studies, Gone Dark Properties,
8. __ Ethical Negotiations for Assessment Cases Mixed Uses, IDA Issues and Historic Tax Credits
9. __ Valuation of Affordable Housing 11. __ Ratio Studies & How Assessors Can Use Them
Warren J. Wheeler, IAO – President NYSAA
ASSESSOR’S OUTSTANDING CONTRIBUTION AWARD
To be awarded to those individual members of the NYSAA actively serving as Assessors who have made an outstanding contribution to the state-of- the art and in doing so have furthered the professional status of the Assessor’s role in real property tax administration and real estate appraising. Recommendations for this award rests with the local county Assessors’ Associations and must be signed by both the President and Secretary of the said Associations reflecting the favorable action of the specific county organization as a whole or recommendations may be accepted from three or more of the nominee’s peers who are members in good standing of the NYSAA.
ROBERT OSIAS PROFESSIONALISM AWARD
To be awarded to those individual members of the NYSAA actively serving as Assessors and who have held their office for at least nine consecutive years, serving with diligence, integrity and a quiet professional competence that has won the approbation of their peers, the municipality he or she serves and reflects credit upon the entire profession. Recommendations for this award rest with the local county Assessors’ Associations and must be signed by both the President and Secretary of the said Association reflecting the favorable action of the county organization as a whole. It is further advised that such recommendation include supporting letters from the related municipality and the County Director of Real Property Tax Service. Recommendations may also be accepted from three or more of the nominee’s peers who are members in good standing of the NYSAA.
DISTINGUISHED SERVICE AWARD
This award, the highest afforded by the New York State Assessors’ Association, is to be awarded discriminately in recognition of those members who have served the Association with many years of distinguished and dedicated service; members whose character, integrity and skill have reflected favorably on both the profession as a whole and the New York State Assessors’ Association in particular.
OUTSTANDING NEW MEMBER AWARD
To be awarded in recognition of the member of the New York State Assessors’ Association, of less than three years, who has shown character, integrity, and skills that favorably reflects on the New York State Assessors’ Association, the professional status of the Assessor, and the assessment profession.
SUSAN U. HOWARTH OUTSTANDING STAFF ASSISTANCE AWARD
To be awarded to those individual members of the NYSAA actively serving as staff and who have held their position for at least nine consecutive years, serving with diligence, integrity and professional competence that has won the appreciation of their peers and reflects credit upon the entire assessment community. Recommendations for this award should be made from the local County Assessors’ Associations or from three or more of the nominee’s peers who are members in good standing of the NYSAA.
NEW YORK STATE
Appraisal Principles and Procedures: 5 Days With Exam For Basic Certification –
This is an introduction course of instruction in the appraisal of real property, emphasizing legal considerations, economic principals, real estate markets and analysis. At the conclusion of this course the student will understand the basic terms, concepts and principles applicable to valuation; the appraisal process and its steps; apply the valuation process and its steps to course exercises and to “real world” situations. (This course is a requirement for assessors seeking basic certification from ORPTS). Instructor – Warren Wheeler, IAO.
Application of the Three Approaches to Value: 5 Days With Exam For Basic Certification –
This is an intermediate course of instruction that will build on assessors’ knowledge of basic appraisal procedures and the use of the three approaches to value. At the conclusion of this course the student will understand and be able to apply the three approaches to value and reconcile the three approaches to value into a final value opinion. (This course is a requirement for assessors seeking basic certification from ORPTS).
Instructor – Nathan Gabbert, IAO
IAO-1 Assessment Administration from A to Z: 5 Days, Exam –
This course is designed to reinforce assessment administration requirements and appraisal concepts and process for assessors. Students will experience an intense review of legal and calendar administrative requirements for preparing assessment rolls. You will be provided with appraisal principles and procedures, particularly as they apply to the assessment process. Students will be expected to complete a thorough commercial appraisal problem in conjunction with the comprehensive review of the three approaches to value. It is an excellent course for those who plan to take the IAO examination. PLEASE NOTE: Signing up for this course does NOT sign you up for the IAO exam. Instructors: Cathy Conklin, FIAO & Denise Trudell, IAO.
Advanced Applications of the Three Approaches to Value: 4 Days, No Exam -
This course will review the principles and techniques used by an assessor or appraiser in the preparation of an appraisal utilizing the three approaches to value. Advanced application of the three approaches to value will then be discussed. A commercial property will be selected and the next four days will encompass the data collection, including a field inspection of the subject property, land valuation, a value determination by The Cost Approach To Value, The Sales Comparison Approach To Value, and the Income Approach To Value. Finally, the value determination derived from the three approaches to value will be reconciled into a final Fair Market Value determination. Instructors: Edye McCarthy, IAO& David Briggs, FIAO.
Beginner / Intermediate Microsoft Excel & Word Training: 4 Days No Exam -
The course will focus on the use of Microsoft Excel and Word products in the Assessors’ office. The Word portion of the class will focus on headers and footers, files, mail merges, graphics and working with templates. You will also discover the ease you can create, edit, add and delete graphics. In the Excel portion you will learn to create, move, size, and embed columns, rows, and bar and line charts. Also instruction on how to create templates, lock and unlock cells, protect worksheets and workbooks, copy and move worksheets. You will also learn to how to create and freeze headings, manipulate clip art and various valuation applications. Instructor – Patrick Duffy, IAO.
Fundamentals of Mass Appraisal: 3 Days No Exam -
Mass appraisal is a method to study and value a large number of properties. It allows us to group properties in many different ways and analyze the results. This course is the basic course prepared by the New York State Office of Real Property Tax Services with input from assessors and county directors. It has been rewritten to include new areas of emphasis and delve deeper into systematic analysis and valuation. Instructors –Anne Sapienza, IAO / Chris Banister, ORPTS.
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The subject matter was presented in an 1 9 21
interesting and informative manner
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On March 12th, 2018 the New York State Assessors’ Association in cooperation with the New York State Comptroller’s Office held a Round Table discussion on the State Comptroller’s Audit process. The Round Table was open to all Assessors, at no cost, and was designed to better familiarize both the Assessors and the State Auditors with the assessment exemption administration process. This session was attended by 50 Assessors. Below are the comments from those who participated. ADDITIONAL AUDIT ROUND TABLE DISCUSSIONS ARE PLANNED. THE NEXT ONE BEING OFFERED IS ON APRIL 20, 2018 AT THE TOWN OF GREENBURGH TOWN HALL IN GREENBURGH, NY. Hope to see you there.
2018 COURSE OFFERING DESCRIPTIONS
MARCH - APRIL 2018 PAGE 23
2018 Cornell Seminar On Appraising - July 15, 2018 – July 20, 2018
MARCH - APRIL 2018 PAGE 9
This award is established to recognize new ideas developed by New York State Assessors’ Association members in two categories: public information and office procedures and techniques. Entries may be submitted in one or both categories. Public information entries will be considered for the member who has developed the most effective, original idea resulting in some improvement in the office procedures previously employed. Those entering this category should prepare a written statement outlining the new idea including the existing problem and the results achieved through adoption and implementation of the idea, and submit an exhibit illustrating application of the idea.
This award is presented to the New York State Assessors’ Association member who has contributed the most in the promotion and recruitment of new members –regular, associate and subscribing. For the purposes of the award, credit for new member recruitment is granted for the period immediately after an annual conference, and extends 60 days prior to the next annual conference.
MOST VALUABLE MEMBER AWARD
This award is presented to the member who’s unfailing and diligent endeavors have been most effective in promoting the interest of the New York State Assessors’ Association during the 12 month period prior to July 1 of the current year.
MEMBERS OR NON-MEMBERS
CERTIFICATE OF APPRECIATION
This award is given to any organization or individual, public or private, who has provided noteworthy assistance to the cause of assessment administration in the areas of legislation and/or education, thus promoting the interests and objectives of the New York State Assessors’ Association.
DISTINGUISHED ASSESSMENT JURISDICTION AWARD
This award in conferred on a local or regional assessment related agency that has instituted a technical, procedural, or administrative program that is an improvement over prior programs, and is a contributing factor to equity in property taxation. The submission must include a description of the program, the date or dates when the program was implemented, the reason for the new program, a description of the effect of the new program on assessment administration, and a detailed description of the program.
DISTINGUISHED ASSISTANCE AWARD
This award is conferred on the organization, agency or individual, either public or private, who has been most effective in rendering significant support to the cause of assessment administration in the areas of organization and practice.
MARCH - APRIL 2018 PAGE 13
NYSAA Annual Meeting
September 29 – October 3, 2018
DoubleTree By Hilton - Binghamton
Binghamton, New York
Additional Annual Meeting Information will be available
in the upcoming issues of the Bulletin.
PRINT, TYPE, OR ATTACH BUSINESS CARD:
Name (First) ______________________ (Middle Initial) _____ (Last) ____________________________ (Designation) __________
Title ___________________________________________ Municipality/Company ________________________________________
Mailing Address _____________________________________________________________________________________________
City _____________________________________________ State _______________________ Zip __________________________
Office Phone ( _____ ) _____________________ Cell Phone ( _____ ) _________________ Fax # ( _____ ) ___________________
E-mail Address ______________________________________________________________________________________________
Please Check If
PLANNING TO ATTEND THE PICNIC SUNDAY_____ PLANNING TO ATTEND THE COCKTAIL RECEPTION WEDNESDAY_____
Please complete fully and return with FULL PAYMENT or ready for signature VOUCHER to NYSAA
MARCH - APRIL 2018 PAGE 17
Save the Date
AWARDS & RECOGNITION COMMITTEE
The session me or exceeded my expectations 1 16 14
So, you want some craziness that is not related to STAR, rebate checks, tax freeze checks, or 60 minute wait times on the phone with DTF, here you go:
*18% of respondents are 50 or UNDER
*18% of respondents are between 51 and 55
*25% of respondents are between 56 and 60
*19% of respondents are between 61 and 65
*11% of respondents are between 66 and 70
*8% of respondents are 71 or ABOVE
Now, tighten the cap on your bottle of Geritol.
If we look at this with just a bit more detail, fully 63% of respondents are 56 years old or older. At a time when the vast majority of teachers retire…here we are…still dealing with endless exemption mandates designed to make the schools affordable.
If we get out the bifocal you can also see that 19% of respondents are 66 years of age or OLDER. There are more respondents 66 or older than there are under 50. Holy AARP, Batman!
We can talk about the logic in this all day. We don’t get paid as much as teachers, so we have to work longer. Most Assessors started in the profession later in their careers after working in other fields, thus a later entry into the state retirement system. We are a tenacious herd of public servants dedicated to the notion of fairness in taxation. There are a lot of opportunities in the profession. So we just can’t retire. We like getting yelled at by the general public. Pick your poison, but the fact remains, “it be what it be.”
And to conclude, the top issues that the respondents identified in regard to working as an Assessor.
1. Under staffed
2. Exemption complexity
3. Lack of sufficient time to complete mandates
4. Local Town Officials
5. Uninformed residents/taxpayers
Clearly as mandates continue to increase, we are asked to somehow absorb the extra work without resources. Much of that “extra” work does relate to the volume and complexity of the exemption process. Here in Clay we have 5 school districts, a village, a town and a county. Between these 8 entities we have 5 different levels of income for the low income senior. You can have 3 separate calculations with corresponding codes for the low income senior alone, an enhanced STAR code, a veterans code and veterans disability percentage on one tax bill. Throw in a clergy and WE OWE them MONEY. That is a discussion for a different day. Many of you see the same thing. The State needs to MANDATE
It is that time of year again to start thinking about and preparing for Cornell
New York State Assessors’ Association, Inc.
PO Box 5586, Cortland, NY 13045 (315)-706-3424
Warren J. Wheeler, IAO .........................Tns: of Constantia, Hastings,
Richland, Amboy, & Boylston
FIRST VICE PRESIDENT
Rochelle A. Harris, IAO .............................................Tns. of Hamilton,
N. Norwich & Sherburne
SECOND VICE PRESIDENT
Scott J. Shedler, IAO ..................................................Town of Ramapo
EXECUTIVE BOARD MEMBERS
Maggie A. Alix.................................................... Town of Green Island
Robert B. Ball, IAO..................................Tns. of Wilna, Martinsburg,
New Bremen, Dekalb
Christine Hayes.............................................Tns. of Bolton & Horicon
Jeneen Hill .......................................................................Town of Evans
James Snyder, IAO ...............................................Town of Morristown
Lloyd P. Tasch, IAO ..............................................City of White Plains
Teri L. Ross, IAO .................................................Town of Queensbury
David W. Briggs ,FIAO .....................................Town of Cortlandville
Laverne D. Tennenberg, IAO .................................Town of Riverhead
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The content of this program was presented 1 10 20
This award is designed to encourage quality coverage of assessment and property tax concerns by the media. These awards are conferred upon individuals or organizations in the news medium that have produced an original work that contributes to a better understanding of assessment administration. All works must have appeared or been broadcast within the calendar year prior to submission The title of the article, editorial, or tape transcript, if radio or television broadcast, publication the item appeared in, date, author(s) and reason for recommendation must be included with the nomination.
OUTSTANDING COUNTY ASSOCIATION AWARD
This award is conferred on a NYSAA County Chapter or Association that has made an outstanding contribution to the realization of the goals and objectives of the New York State Assessors’ Association. Examples of such contributions would be educational activities, research and publications, public information activities, and membership recruitment and retention. The Chapter or Association must have 100% membership for the year prior to and the year in which it is nominated.
PUBLIC COMMUNICATIONS AWARD
This award is given to the governmental entity that has developed and implemented an effective system for the dissemination of information to taxpayers concerning the assessment process. This may include, but is not limited to, public relations forums, brochures explaining assessment administration, local media programs, and development of audio-visual programs. Pertinent information must be supplied to support the nomination in the form of either an original or photocopy of the program/brochure or a copy of any audio-visual program.
This session covered an important topic 1 1 29
MARCH - APRIL 2018 PAGE 7
MARCH - APRIL 2018 PAGE 5
New York State
Assessors' Association, Inc
AUDIT ROUNDTABLE DISCUSSION
David W. Briggs, FIAO
Executive Director NYSAA
P. O. Box 5586
Cortland, NY 13045
Phone (315) 706-3424 or email at firstname.lastname@example.org
If you know of a local assessment professional who is not a member of the New York State Assessor’ Association, PLEASE forward their name and Name(s) of their municipality(ies) to:
NYSAA Membership Committee
Maggie Alix, Chairperson
Assessor, Town of Green Island
20 Clinton Street
Green Island, NY 12183
PAGE 2 NYS ASSESSORS ASSOCIATION BULLETIN
Do you think this program should be offered 1 2 28
in other locations throughout NYS
5 DAY COURSES 3, 4 OR TWO 2 DAY COURSES
___ $450.00 for members of the I.A.O. ___ $380.00 for members of the I.A.O.
___ $470.00 for members of the N.Y.S.A.A. ___ $400.00 for members of the N.Y.S.A.A
___ $550.00 for nonmembers of the N.Y.S.A.A. ___ $480.00 for nonmembers of the N.Y.S.A.A.
___ $55.00 for The Appraisal of Real Estate Textbook **Text Book Required for Courses 1 & 2
The Appraisal of Real Estate, 12th Edition Appraisal Institute
MARCH - APRIL 2018 PAGE 11
It can be found at:
The handout materials were useful and 2 10 19
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(Please note the new website ends in .org NOT .com)
We Are Once Again Excepting Credit Card Payments
For One Day Seminars and The Cornell Seminar On Appraising
As A NYSAA Member you soon will be provided a link to a “Members Only” section of
the Website which will provide members with information, including the Bulletin.
PLEASE WATCH YOUR EMAILS FOR FURTHER INSTRUCTIONS