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IAA() Review <br />April 3, 2012 <br />Page 3 <br />a complex exemption system that can be confusing to taxpayers and requires a high <br />level of computer and appraisal expertise to implement. Additional analysis is <br />desirable. <br />• Lack of ongoing, regular analysis of effects of exemptions. Ongoing and regular <br />analysis of exemption effects is very desirable. The RPT Division performs analysis <br />upon request and has provided a great deal of information on various programs and <br />exemptions in the past. The department will work to develop a more routine analysis <br />program. <br />• Complex multi - tiered tax rates. No evidence of any analysis of the effects of these <br />multiple tax rates. Tax rate determinations are not a responsibility of the RPT <br />Division. The Finance Department does study various rate options each year during <br />budget development. The County Council is also provided with the certified values <br />each year for use in determining the tax rates for the upcoming fiscal year. In some <br />years the administration has proposed certain rates, but that is not always the case. <br />• Lack of formal complaint investigation and reporting system. The RPT formal <br />complaint system is part of the function of the Real Property Tax Board of Review. <br />Annually they hold a special hearing for complaints, which is publically noticed. All <br />complaints received or heard by the board are reported to the Mayor and the County <br />Council as part of their annual report, and the complaint document is included with <br />the report. Other, less formal complaints may range from those that are resolved <br />simply through a call to the office to complaints that require investigation and a more <br />formal response. Those are not consistently tracked and the department will look at <br />implementing a more formal tracking /filing system. The RPT also has customer <br />service reporting forms in both offices. Completed forms are submitted to the <br />Director of Finance. All feedback received is shared with the division and with <br />specific employees if applicable. Though complaints are rare, they are investigated <br />and acted upon. <br />• Limited documentation about sales validation and ratio studies. The existing ratio <br />and sales verification system has been improved over the past decade starting with the <br />legacy system as a basis: The staffs proficiency, recognized by the authors, is the <br />result of the workshops being conducted by the division in this area. This is <br />especially encouraging since most of the appraisal staff has 2 or less years of <br />experience. Queries on the database are used to detect sale chasing. <br />It is expected that a fuller use of the studies can be the easiest item to implement as <br />long as we retain the staff to do it. <br />• Limited opportunities for consistent ongoing communication between staff Such <br />contacts and communications can promote cohesiveness and encourage effective <br />problem solving, as well as common understanding and consistent application of <br />policies and procedures. We agree with the authors that communication and personal <br />contact create a more cohesive work group and lead to better problem solving and <br />understanding. The RPT Division holds monthly supervisor meetings which include <br />