IAAO Research Exchange
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Truth in Taxation - An Alternative to Assessment and Levy Caps
No full textUtah has employed Truth in Taxation to avoid “silent” tax increases that occur when property values rise and tax rates remain constant. The session will highlight how Truth in Taxation provides a policy alternative to assessment and levy caps that often negatively impact the equity of the property tax
Mass Appraisal is a TEAM Sport
No full textMass appraisal is the systematic creation, application, and testing of values by a group of people. In simple terms, it is a TEAM sport. This session will explore the hallmarks of a healthy team, a healthy culture, and the proven benefits of teamwork
Fair + Equitable February/March 2023
No full textThe February/March 2023 issue cover story focuses on career development for tax assessment professionals.https://researchexchange.iaao.org/f-e/1016/thumbnail.jp
A Race to Answers: AI-based Insights Using High Resolution Aerial Data
No full textAs AI technology races ahead, both public and private sectors are cautiously embracing the inevitable and imagining the impossible. But for it to all work, government agencies and tax assessors need more accurate, up-to-date data, faster than ever before. In this presentation, Brian Garcia highlights the unprecedent transformation in the industry, provides an overview of Vexcel’s U.S. aerial imagery program—the largest of its kind—and how that program feeds AI-generated building and property extractions and year-over-year change detection
The PRB: An Unbiased Approach to Measuring Vertical Equity
No full textAll jurisdictions are facing increased scrutiny of assessment accuracy and uniformity, particularly as it relates to price-related bias (PRB). This session will explain use, interpretation, advantages, and limitations of the coefficient of PRB, which is contained in IAAO courses and literature and provides a balanced, unbiased approach to measuring vertical equity
Changing the Culture through Patience, Trust, and Recognition
No full textThis presentation will focus on observing the current workplace climate, documenting issues or concerns, and evaluating personnel and current working conditions. This session intends to prompt plan implementation and goal-setting to encourage cultural change for the betterment of the organization’s future direction
The Future of Technology: Empowering Assessors Through Business Intelligence (Strategic Partner Thought Leader Session)
No full textTechnology is rapidly changing and has the ability to transform best practices for tax accessors and their teams. This panel will discuss where technology is headed, how accessors should responsibly use it and how it is changing the field
Climate change and property assessment practices: An investigation of the impact of the green energy transition on property assessment organizations and property tax policies in Canada
No full textThis paper begins with the examination of the Canadian government’s call to action and a sample of provincial responses before reviewing existing international efforts to imbed climate action within property assessment and tax policies. A literature review of recent research and work on the topic alongside the interviewing of experts and policy makers in Canada help shed light on the potential way forward for Canada
Fair + Equitable May 2023
No full textThe May issue cover story explores how homestead exemptions impact property tax fairness and equity.https://researchexchange.iaao.org/f-e/1014/thumbnail.jp
Spatial ratio studies for automated valuation modelling
No full textReal estate assessment is a spatial process. This is ever more acknowledged with the advent of spatial automated valuation modelling techniques. In line with this development, attempts have been made to “spatialize” quality control such as ratio studies based on the IAAO standard on ratio studies. This presentation will dive deeper into the concepts and techniques behind spatial ratio studies. The presentation will present spatial ratio studies approaches of different levels of complexity, ranging from visualization to analysis. Furthermore, the presentation will contain ways to find clustering effects and clusters in ratio studies, which can be used to specifically deploy resources to improve the quality of the assessments throughout the jurisdiction. The ultimate goal of this presentation is to acknowledge the spatial component of the assessment process and to continue the discussion on spatial quality control