IAAO Research Exchange
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Lessons from Maui County, Hawaii: Aerial Imagery in Disaster Assessment and Recovery
Join Maui County and EagleView for a firsthand account of managing the August 2023 Maui Wildfire disaster. This session provides a rare behind-the-scenes look at crisis management, illustrating how post-disaster aerial imagery is critical for emergency response, the formulation of recovery strategies, and property assessment
Statewide parcel data sharing: Project planning and procedures
The presentation will present the planning and procedures for a statewide parcel data sharing project. It will discuss the definitions, collaboration, standards and risks associated with a project of this scale
EverView Solutions for Tax Professionals
Improving cash intake requires that municipalities integrate and coordinate multiple activities—printing of bills, online presentment, payments, and credit-card processing just to name a few. That’s already complex. But when you also rely on multiple systems and limited resources, your process becomes even more tangled, costly, and difficult to manage.
Easy, self-serve, anytime interaction is the new normal, as today’s connected consumers expect a personalized experience in almost every aspect of their lives, whether reading a water bill or paying property taxes. While the public sector has figured out ways to overcome common pain points, creating digital momentum is still a challenge.
Learn how having a digital first mindset to engaging with your citizens can lower cost, expedite payments, and build stronger relationships. Understanding how digital payment usage has grown over the past few years and tactics to meet consumer preferences will help you plan and stay connected to the communities you serve
Exemptions: Maximize the Value of Your State\u27s Homestead Exemptions
Summary: Policymakers are increasingly interested in expanding homestead exemptions. States have passed laws allowing for larger exemptions, exemptions that automatically renew, and exemptions that have more complex benefits. Are Assessor\u27s well situated to administer these expanded exemptions? In this presentation, we will discuss challenges to and best practices in homestead exemption administration. Long Description: Policymakers are increasingly interested in expanding homestead exemptions. States have passed laws allowing for larger exemptions, exemptions that automatically renew, and exemptions that have more complex benefits. And no wonder - the homestead exemption makes a good tax better, introducing progressivity and reducing the cost of AVM errors on lower-valued properties. But expanded homestead exemptions means more administrative burden for Assessors. Workflows that worked well with low value exemptions that did not automatically renew won\u27t scale well. Many CAMA systems have limited workflow support for homestead exemption administration. And as exemption values increase, so too will the incentive for fraud or misrepresentation. Are Assessor\u27s prepared to make homestead exemptions work for their constituents? In this presentation, Rob Ross will discuss a range of topics related to the practical administration of the homestead exemption. They will discuss the variety of data models across CAMA systems and how those might be standardized. They will discuss integrating your office\u27s workflows with its technical systems. And they will discuss outreach strategies that help citizens claim their homestead exemptions
The Impact of Legal Fee Companies on the Dutch Real Estate Assessment Practice
The Dutch property tax assessment system has been on a yearly revaluation cycle for over 15 years. Municipalities and service centers make sure each property, both commercial and residential, is reassessed every year. This setup fosters actual values, trust, and transparency, however there are downsides. A yearly revaluation cycle goes hand in hand with a yearly possibility to object and appeal against the assessed value. Although there are not many objections (around 3% for residential properties and around 6% for non-residential properties) these objections cause a growing concern for municipalities and service centers working for municipalities. Under Dutch law, costs made for hiring professional assistance to object or to make a court appeal are covered by the “losing” party (in the case of a change in assessed value, the municipality or service center). This phenomenon has led to the emergence of legal fee companies (LFCs) (a specific form of tax agents), in Dutch referred to as No Cure No Pay (NCNP) companies, which make a business case of filing objections and appeals in the name of property owners. If the objection or appeal is granted the LFCs will take the compensation of the costs as generated income. If the objection or appeal is not granted, the costs will be for the LFC. The process of filling an objection or an appeal is intended to be simple so any taxpayer should be able to this without professional assistance. But for many people formal procedures with government is always considered a barrier. LFCs serve an important role by making the process for objections and appeals accessible for people who are affected by such a barrier. They also induce that municipalities and service centers maintain their high-quality processes. Thereby limiting the number of objections and appeals which get granted. Though, on the downside, LFC activities now amount up to 52% of all the objections and appeals filed in the Dutch property tax system. The costs of covering these objections and appeals paid to these LFC’s is about 10% of the total costs of the system. But because these LFC’s benefit from long and formal procedures the main problem is that handling these long and formal procedures for objections and appeals is very hard to do within the annual cycle. And this results in the fact that objections and appeals now cause one third to half of the total yearly costs of the assessment. This presentation will shed more light on the phenomenon and will address possible solutions. These solutions are mainly sought in way to stimulate taxpayers to use more informal contact with the municipality or service center, with question on the correctness of the assessed value. For the quest to solutions, we used the comparison (benchmark) of different systems based on the IPTI scorecard. From this benchmark we selected to possible tools to solve this problem: a proper central site on property assessment run by government and alternatives way to settle a difference in opinion on the value of a property
Responding to Valuation Challenges and Finding Good Company
Hotel markets must continually adapt to the challenges they face, and assessment practices must likewise continually evolve. Strong research, innovation, and valuation skills are required to make appropriate decisions, especially when they are tested in litigation. Many issues are prevalent beyond jurisdictional boundaries and it is productive to engage peer experts. This case study will focus on how MPAC worked with its assessment colleagues outside of its jurisdiction in Ontario to review its response to a unique valuation challenge. The presentation will provide lessons learned by answering: What was the challenge? What was our suggested response? Was the result credible? How did we validate our direction? Did we have company in our approach
Innovating Your Workplace
Join us in exploring how to lead a mindset change in your workplace, creating a culture that embraces transformation and learn about best practices for utilizing innovative technology
Ratio Study Practices in North America and Beyond
With the IAAO Ratio Study Standard up for revision this year, you can get a head start on what might be coming by gaining better understanding of how states, provinces, and nations use and develop ratio studies. Explore current practices and identify leading indicators of areas subject to modified guidance
Evaluating Appeal Bias
This session includes a refresher from the presentation at the 2022 Conference. The 2022 session focused on appeal rates in various demographics. This session will focus on the plan made to address results of the study as well as communication of those results.