IAAO Research Exchange
Not a member yet
2229 research outputs found
Sort by
You appraised what?
No full textEffective Representation: presents steps that an Assessor’s Office can take to expedite and simplify the appeal process. Demonstrates that by reaching out to the property owner and their representatives early in the process can insure both the taxing authority and the property owners’ appraiser are appraising the same set of property rights, on the same date of valuation, with the same definition of market value. By meeting and agreeing on valuation dates, definitions, and the property characteristics, the two parties can then present their valuation theories, data, and conclusions in a manner that demonstrates their differences, allowing the Judge, Magistrate, or Board to make their decision based on valuation theory and technique. Using current, real world examples of misunderstandings between parties in valuation disputes, the presentation demonstrates how to utilize a table of contents from a complete narrative report to narrow down the issues that are actually worth litigating. Agreeing to the basic parameters of a valuation as required by the jurisdiction, and by stipulating to facts such as the size of the lot, zoning, and the size and age of the improvements, both parties in the dispute will be better able to present their valuation opinions
Fair + Equitable September 2022
No full textThe September 2022 issue cover story focuses on housing affordability in small and medium-sized towns.https://researchexchange.iaao.org/f-e/1020/thumbnail.jp
Fair + Equitable June/July 2022
No full textThe June/July 2022 issue cover story reports on split tax rates and land development in Detroit.https://researchexchange.iaao.org/f-e/1022/thumbnail.jp
Fair + Equitable May 2022
No full textThe May 2022 issue cover story reports on Baltimore\u27s attempts to fight blight and restore neighborhoods.https://researchexchange.iaao.org/f-e/1023/thumbnail.jp
Shoring up property tax assessment inequities in Monmouth County, New Jersey
No full textNew Jersey signed the Real Property Assessment Demonstration Program (ADP) into law effective at the beginning of 2014. The Monmouth County, New Jersey, Board of Taxation and the county’s municipal assessors are the only tax officials in the state to implement the ADP. The program’s intention is to improve real property tax assessment fairness and efficiency. After six years, there is now sufficient data to test whether Monmouth County’s ADP program has reduced tax assessment inequities. We use the International Association of Assessing Officers’ (IAAO) (1990; 2013) standard methods to analyze the effectiveness of Monmouth County’s ADP. In addition, we use the Clapp (1990) and Birch-Sunderman (2014) models to study residential property tax assessments by comparing assessed values to actual sales, controlling for town-level effects, during the two years prior to implementation of the ADP (2012-2013) and the two most recent years (2018-2019). We find empirical evidence that both vertical and horizontal inequity of residential property tax assessments decreased after ADP implementation, but progressive tax assessment inequities still persist within the county
This Is How We Do It 2.0
No full textEvery jurisdiction assesses a little differently, this session will spotlight three very different counties in the United States and give examples of difference in the way each administers and values property
Protecting Your Organization\u27s Data from Physical and Cyber Disasters
No full textThe cyber incident response team for the El Paso Central Appraisal District in Texas presents a guide addressing standards and insights on how to obtain the security needed to protect your organization\u27s data
Policies that Promote Equity: Lincoln Institute Report on Residential Property Tax Relief
No full textFair and effective residential relief is essential for a successful property tax system. This session discusses policy options to address concerns with affordability, volatility, fiscal disparities, and other challenges. It considers the experiences of specific jurisdictions and offers recommendations that strengthen the equity and efficiency of the tax
Going Paperless
No full textSuccesses and challenges of paperless field work using the iPad Pro and Power BI
The Appraisal Foundation Update
No full textThe Appraisal Foundation (Foundation) sets the Congressionally authorized standards and qualifications for real estate appraisers as well as qualifications for personal property appraisers and provides voluntary guidance on recognized valuation methods and techniques for all valuation professionals. This session will provide an update on Foundation activities