New York State
Assessors' Association, Inc
PO Box 5586
Cortland, NY 13045
Address Correction Requested
Forwarding and Return
CORNELL UNIVERSITY – CLARION INN – ITHACA, N.Y. - JULY 16 THROUGH JULY 20, 2018
MAY - JUNE 2018 PAGE 15
PAGE 12 NYS ASSESSORS ASSOCIATION BULLETIN
___ $450.00 for members of the I.A.O
___ $470.00 for members of the N.Y.S.A.A.
___ $550.00 for nonmembers of the N.Y.S.A.A
___ $55.00 for nonmembers of the N.Y.S.A.A
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
Member Exclusive Links
Save the Date
NEW YORK STATE
PAGE 8 NYS ASSESSORS ASSOCIATION BULLETIN
2018 CALENDAR OF EVENTS
NYSAA Executive Board Meeting ……....July 14, 2018
Clarion Inn, Ithaca, NY
IAO Trustees Meeting………………...…..July 15, 2018
Clarion Inn, Ithaca, NY
NYSAA Awards Committee Meeting…….July 15, 2018
Clarion Inn, Ithaca, NY
NYSAA Audit Committee Meeting…..….July 15, 2018
Clarion Inn, Ithaca, NY
NYSAA Employee Committee Meeting….July 15, 2018
Clarion Inn, Ithaca, NY
John Way-John Costello Fund Meeting ....July 15, 2018
Clarion 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
SINGLE 2 DAY COURSE
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
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.
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.
PAGE 20 NYS ASSESSORS ASSOCIATION BULLETIN
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.
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.
THE RAMADA INN, ITHACA, NY
THE CLARION INN
(THIS CHANGE HAS NO AFFECT ON THE REGISTRATION FOR THE CORNELL SEMINAR ON APPRAISING)
NEW YORK STATE ASSESSORS’ ASSOCIATION
THE INSTITUTE OF ASSESSING OFFICERS
SEMINAR ON APPRAISING
JULY 16-20, 2018
CLARION INN – ITHACA, NY
AWARDS & RECOGNITION COMMITTEE
MAY - JUNE 2018 PAGE 9
Check out our Job Listings tab on the NYSAA website for the most up to the minute job opportunities. (www.nyassessor.org)Type your paragraph here.
The New York State Assessors Association would like to congratulate Tom Frey, FIAO, RES, AAS
for obtaining a BS with the major in Interdisciplinary Studies with a concentration
in Real Property Assessment Studies.
MAGGIE ALIX - NYSAA EXECUTIVE BOARD MEMBER
HONERED AS “WOMAN OF DISTINCTION”
On April 6th, 2018 Executive Board Member Maggie Alix was awarded Albany County Democratic “Woman of Distinction: Unsung Heroes”. This award was in recognition for her hard work and service to the voters of Albany County. Congratulations Maggie.
Roger Tibbetts, IAO
Chairman Institute of Assessing Officers
PAYMENT PROCEDURE - A check for the total amount due or completed voucher, ready for signature, must accompany the registration form.
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 - One credit will be awarded for each classroom hour.
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 -
Scott Shedler, IAO
Chairman, Awards Committee
237 Route 59
Suffern, NY 10901
(845) 357-5100 Ext: 255
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 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.
PAGE 16 NYS ASSESSORS ASSOCIATION BULLETIN
5 DAY COURSE
HAS A NEW WEBSITE
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
3,4 OR 2 DAY COURSES
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 email@example.com.
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
___ $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
___ $380.00 for members of the I.A.O
___ $400.00 for members of the N.Y.S.A.A.
___ $480.00 for nonmembers of the N.Y.S.A.A
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.
It’s hard to believe that 2018 is almost half over and we are only seven weeks to this year’s Cornell Seminar On Appraising. President Warren Wheeler, IAO and the Executive Board members have been working very hard in many areas on behalf of its members. Just a few of these areas include:
IAO Diamond Anniversary
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 (firstname.lastname@example.org)
Please watch for upcoming announcements on how you can participate in helping us celebrate this milestone.
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.
Annual Waste of Time – 2018
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
MAY - JUNE 2018 PAGE 17
PAGE 4 NYS ASSESSORS ASSOCIATION BULLETIN
MAY - JUNE 2018 PAGE 13
For All Your
David Briggs, FIAO, Executive Director NYSAA
Property Tax Issues
Real Property Tax Litigation and Eminent Domain
PRINT, TYPE, OR ATTACH BUSINESS CARD:
PAGE 18 NYS ASSESSORS ASSOCIATION BULLETIN
PAGE 2 NYS ASSESSORS ASSOCIATION BULLETIN
2018 has once again produced a total waste of time sitting 4 hours with a roll in the Town Hall 2 hours after 6 PM so it runs 4 PM to 8 PM. This is a waste of time because no one has visited during those annual hours in a decade. I sit several days and a Saturday with the same result. Granted 2018 was not an update year for me but in years past when updates were done no one visits me during these ridiculous required hours.
In this day and age most assessors have office hours sufficient to cover this requirement except eves and Saturdays. For this reason and many other reasons sitting with the roll has become unnecessary and a simple call for an appointment to review the new assessment should be sufficient to accommodate most taxpayers who for the most part are simply seeking information. There is also email now which is modern approach to communicating with our office.
In a year of a revaluation more time may be necessary but this is up to the local assessor to determine what is needed.
I would love to see the legislation modified to reflect the actual need and it be left to the local assessor and/or town board.
We want to serve the taxpayer and answer their questions but the time wasted especially where an assessor does multiple jurisdictions and has a full schedule keeping up with this requirement when an appointment made makes more sense.
In my 40 years in this business I have found most recipients of a Notice of Change of Assessment call me for answers and rarely visit my office during the advertised hours. I am lucky because I have served all of my towns from one office and sit with the roll in one location or in one case a second location on a Saturday in another County. This way I can serve any town anytime rather than sit in one Town and not be able to work on another or answer questions for the other towns. Travel has never been an issue to date.
My 40 years will be a total of 109 Grievance Days including this year coming up with the 4 towns served for different years and that is a lot of experience in this business. The commitment to the profession and concern with satisfying the taxpayer they are being treated fairly and making adjustments where needed, not a giveaway but a negotiation to a fair assessment has proven to be a successful avenue for all to take.
This is one reason I am so proud to be a member of the Institute of Assessing Officers, IAO and having the privilege of attending many instructional programs by other assessors who have the talent and knowledge to instruct in an interesting and informational way. There is nothing like knowledge to build confidence in working with taxpayers and peers.
To have the 2018 NYSAA 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.
MAY - JUNE 2018 PAGE 5
THE NEW YORK STATE ASSESSORS’ ASSOCIATION
MAY - JUNE 2018 PAGE 3
Institute of Assessing Officers
There have been many letters from those who have achieved the designation of IAO in the NYSAA Bulletin in the past few months and they are revealing.
As for me in 1986 I decided to attend IAO-1 which is a refresher of all the things we need to know in order to perform our daily tasks as an assessor. The week long class was very interesting and I admit each evening after dinner, another attendee and me studied the information and we were well prepared for the next day in class.
After the class I stayed over to challenge the test and myself and see how well I could do. Wow it was very comprehensive and I needed most of the 5 hours to finally put the last number down and I left feeling confident.
Sometime later I received a notice from James Howarth, IAO Executive Secretary of NYSAA and IAO that I had passed the exam, much to my relief, and to appear to be admitted into the Institute at the Fall Conference. I was so pleased to become a professional after many years of needing something to hang on the wall indicating that I knew what I was doing in the position of Assessor. No I really meant the Profession of Assessor. Yes I was finally a professional and without a college degree, pretty cool.
Assessors all need some degree of professionalism in the office they hold and this designation means you have passed a comprehensive exam covering many aspects of the profession and in doing so have become a professional.
Remember one thing “Strength rejoices in the Challenge” and rise to the occasion to become an IAO. The next opportunity is at Cornell the end of the week when the IAO test is given but first, consider the IAO-1 Course to set your mind in the right direction to take the test.
Respectfully and gratefully,
Roger E. Tibbetts, IAO
Chairman Institute of Assessing Officers
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
VOL. LXXVIII May - June, 2018 No. 3
New Members: Nancy Elgueta – Assessment Clerk - Town of Monroe
Tracey L. Williams – Real Property Director – Ulster County
Clinton D. Meade – Assessor BOA – Town of Croghan
Dianna L. Ollis – Data Collector – Steuben County
Joelle West – Assessors Clerk – Town of Fort Edwards
Gilbert A. Kemp – Assessor – Town of Sangerfield
John F. (Jack) Austin – Assistant Assessor, Data Collector – Town of Wawayanda
Jacqueline J. Pilny – Assessment Clerk – Town of Callicoon
Heather Marino – Assessment Clerk – City of Port Jervis
Kevin W. Healy – Assessor – Town of Fallsburg
Retired Membership: Edward Zehler, IAO – Former Assessor, Past President NYSAA 1986-1987
MAY - JUNE 2018 PAGE 7
MAY - JUNE 2018 PAGE 11
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.
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
MAY - JUNE 2018 PAGE 19
SEMINAR ON APPRAISING REGISTRATION FORM
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
Enrollment is Limited
MAY - JUNE 2018 PAGE 21
PAGE 6 NYS ASSESSORS ASSOCIATION BULLETIN
PAGE 10 NYS ASSESSORS ASSOCIATION BULLETIN
All Nominations must be submitted by July 1, 2018 to:
MEMBERS IN THE NEWS
PAGE 14 NYS ASSESSORS ASSOCIATION BULLETIN
QUARTERLY EDUCATIONAL CALENDAR
(Please go to our website for a complete listing of our educational offerings)
IAO One Day Seminar…………………………….. June 25, 2018
Developing Capitalization Rates …Hampton Inn - Middletown, NY
Instructor…………………………………….… Thomas Frey, FIAO
IAO One Day Seminar…………………………….. August 16, 2018
Advanced Data Collection …Homewood Suites - New Windsor, NY
Instructor………………………………….… Edye McCarthy, IAO
IAO One Day Seminar…………………………….. August 17, 2018
Valuation of Vacant Land ….…Vernon Downes Hotel -Vernon, NY
Instructor…………………………………….… David Briggs, F IAO
IAO One Day Seminar…………………………….. September 7, 2018
What Is Income? ………..………..………Ramada Inn - Albany, NY
Instructor…………………………………….… Donna Komor, IAO
IAO One Day Seminar……………………………. September 12, 2018
A Practical Approach To Easements … Hampton Inn – Middletown, NY
Instructor…………………………………….… Cathy Conklin, FIAO
IAO One Day Seminar…………………………….. October 17, 2018
Ethics And The Assessor …Greenburgh Town Hall - Greenburgh, NY
Instructor……………………………………….… J. Todd Wiley, IAO
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.
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.
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.
**Text Book Required for Courses 1&2
The Appraisal of Real Estate, 12th Edition Appraisal Institute
2018 COURSE OFFERING DESCRIPTIONS