welcome tax agent/attorney meeting. mr. keith russell - assessor mr. tim boncoskey – chief...

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Welcome Tax Agent/Attorney Meeting

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Page 1: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Welcome

Tax Agent/Attorney Meeting

Page 2: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Mr. Keith Russell - Assessor Mr. Tim Boncoskey – Chief Deputy

Assessor Mr. Richard Stewart – County Attorney Lisa Bowey – Litigation Director Lesley Kratz – Administrative Auditor Russ Heisinger – GIS Manager Ken Young – Support Services

Manager Tom Rief – Personal Property Manager

Page 3: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Allen Zing – Human Resource Manager Steve Hamman – IT Manager David Whiterell – CAMA Supervisor Uwe Hohoff – Chief Modeler Socorro Candelaria – Commercial

Manager Cathe Cuneo – Commercial Manager Diane Skidmore – Commercial Manager

Page 4: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Jennifer Kravik – Co-Land Manager Marita Lammie – Co-Land Manager Tim Holland – Residential Manager Armando Chavez – Residential

Manager Craig Harmon – Appraiser

Coordinator Frankie Woodard – Appeals

Coordinator

Page 5: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

February 22, 2013 – Mailed out the 2014 Notice of Values

April 23, 2013 – Filing Deadline to the assessor’s Office

June 15th – Rejections after this date need to be filed directly to the State Board of Equalization

August 1st – Internal Deadline to have completed all meetings

August 15th – Deadline for the Assessor to mail out the decisions on the appeals

Page 6: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Please no Highlighted areas on the appeal forms

The scanners pick up the highlight (even the yellow)

This process blurs the writing and is very difficult to read.

Page 7: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney
Page 8: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Prior to entering into the System Reviewing for all deficiencies up

front Rejection letter should cover all

concerns 15-day return date on all rejects Note this early process does not

negate a second rejection. Anticipating catching 90% of all

reject concerns

Page 9: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Incorrect tax year of the form Signature(s) missing Missing Agent Authorization Form Missing supporting evidence the

Appeal Basis Parcel was not Noticed Duplicate appeal (the procedure is to

accept the first one entered into the appeals system)

Page 10: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Under the market approach, including the full cash value of at least one comparable property in the same geographic area or the sale of the subject property.

Page 11: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Under the cost approach, including the cost to build or rebuild the property plus the land value.

Page 12: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

A. Petition that is filed with the assessor, based on the income approach to value, shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year.

If the income and expense data are not available to the petitioner, the petitioner shall file with the petition such income and expense data as are available.

Page 13: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

B. If a petitioner under this article uses the income approach to determine valuation, the petitioner, an officer of a corporate petitioner, a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.

Page 14: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

The petition may include more than one parcel of property if they are part of the same economic unit according to department guidelines or if they are owned by the same owner, have the same use, are appealed on the same basis and are located in the same geographic area, as determined pursuant to department guidelines, and are on a form prescribed by the department

Different types of property must be filed separately: IE. Residential, Commercial, Land, Agricultural ,

Exemptions must be filed on a separate petition

Page 15: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

This process does not appear to have the same value now that all meetings are held downtown.

We are planning to schedule an agent or agency for the day in a meeting room.

Our staff will come to that room for your appeals.

Page 16: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

The Depot is primarily for the following: Residential Exemption

The Administration Building (A210) Commercial Agricultural/Land Mobile Home

Page 17: Welcome Tax Agent/Attorney Meeting.  Mr. Keith Russell - Assessor  Mr. Tim Boncoskey – Chief Deputy Assessor  Mr. Richard Stewart – County Attorney

Thank You