Town Of Charlton - Town Of Charlton: Assessor Informational Meeting April 9,2007

Town of Charlton

Saratoga County

Town Board

Assessor Informational Meeting

April 9, 2007

7:00pm

The Public Informational meeting of the Town Board of Charlton, Saratoga County, New York held at 7:00pm at the Charlton Town Hall, called to order by Supervisor Grattidge.

Present: Councilman Gardner, Councilman Lippiello Councilman Salisbury, Councilman Verola, Supervisor Grattidge, Town Clerk Heather Scribner.

Others Present: Carol Holley, Saratoga County Real Property Tax Director, Beth Cervanak NYS Real Property Tax Liaison

The Town Clerk Heather Scribner read the public notice: The Town Board Town of Charlton will meet on Monday, April 9, 2007 at 7:00pm at Town Hall, 784 Charlton, N.Y. 12019. At the said time the NYS Office of Real Property Service and the Saratoga County Real Property Tax Service will speak regarding the different methods of filling the towns Assessor positions. Heather Scribner Charlton Town Clerk Dated: March 30, 2007

An article was posted in the Gazette Newspapers (Attachment 1)

Supervisor Grattidge introduced the Saratoga County Real Property Tax Director Carol Holley. Ms. Holley has been the Saratoga County Real Property Tax Director for 11 years and prior to that she was the Real Property Tax Director for Montgomery County for 13 years. Ms Holley said that she has watched some municipalities change and some stay the same as far as their assessment process and who does the assessing and the jobs the assessors may have.

There are 21 municipalities, 2 cities and 19 towns within Saratoga County. Of those 21 municipalities two have continue with a three man board of elected Assessors, they are the Town of Charlton and the Town of Providence. The Town of Edinburg and the City of Saratoga maintain a sole elected Assessor. Ms Holley explains that the City of Saratoga is a little unique. The city has its own charter and elects their own commissioner of accounts who is the elected assessor. An Assistant Assessor does the day to day work. There are 17 towns that maintain a sole appointed Assessor. Ms. Holley stated that she is not here to tell the Town of Charlton which Assessment Administration is best.

Ms. Holley referred to a handout The Job of the Assessor. (Attachment 2) Ms. Holley stated that the job of the Assessor is to Discover Real Property through new houses, building permits and split deeds. The Assessors will Inspect properties known as field work. They will need to place a value on the properties. The Assessors job includes the administration of all types of exemptions, i.e. Ag., STAR etc. Furthermore, Public relations, signing the Assessment roll, preparing Grievance Day and Maintain the tax maps. Ms. Holley stated that the tax roll is available on line. The job of the Assessor has not changed although how they do it has changed considerably, said Ms. Holley.

Currently one town and one city will bring in paper work to the Saratoga County as changes are necessary. For example, change in owner and split properties. The Saratoga County maintains their assessment roll. It makes it difficult if they are not familiar with entering it on to the computer. The rest of the towns and cities have a computer that runs with the Real Property System (RPS) which includes the Town of Charlton. Ms. Holley stated that there are hundreds of programs within the system that each Assessor must be familiar with. Her department spends a lot of time helping Assessors with what the programs and what they do.

Ms. Holley stated that the Assessors job involves the level of assessments and the equalization rate. The state measures the equity of the town which is measure by the state static analysis. In order for the Assessors to understand the process, the Assessors will need to take continue education courses. There are specific courses the Assessor must take to remain elected Assessors. The appointed Assessor is required continued education each year. The differences between elected and appointed Assessors are that the elected Assessor obtains a certain amount of education then it ends. Although the elected assessor can take as many classes that they like. Many do, says Ms. Holley. Many of the Assessor’s within Saratoga County become state certified Assessors by continuing education.

Ms. Holley was concerned when the Chairman of the Board of Assessors resigned. Ms. Holley stated that she had some concerns over the current Assessors with their ability of what they could fiscally do on the RPS system. I feel it is very important that every thing in the system is correct. Ms Holley stated that her office met with the Assessors and thought that they understood enough to keep the RPS files in the Assessors office. An employee of the county came out to teach the Assessors how to maintain some property transfers that come through on a regular basis and exemptions. Ms. Holley said she feels this is the best way to go rather than taking the files away from town Assessors. It would be a lot harder for them to learn.

Ms. Holley introduced Beth Cervanak the Saratoga County Liaison from the NYS Real Property Tax Services. Also present was Jonathon Lack and Christina Almer working with the Saratoga County Real Property office. Ms. Cervanak spoke on the different options that the town may have concerning the Assessor Administration. Ms. Cervanak referred to the hand out The Job of the Assessor. Ms. Cervanak explained that the handout is a good starting point as to what the Assessor can do for you. Ms. Cervanak referred to hand out Municipal Options for More Efficient Assessment Administration (Attachment 3). These hand outs show the differences. She explains that there was a lot of diversity in the state which gives more Assessment options for municipalities. Ms. Cervanak stated that there is one Assessor who administrates more than one town. The towns are the Town of Clifton Park and the Town of Northumberland. These towns share assessor and open assessments. One town may pay for the benefits and the other only pays for the salary. The Town of Ballston Assessor is the Assessor for two other towns. Over 40% of towns stated wide have shared Assessors. Attachment 4 is a map of the New York State indicating what each area the Assessment administration method is used.

Ms. Cervanak stated that are considerations to think about. The Town of Charlton is unique the town is on the small parcel size.

Ms. Cervanak stated that if the town were to go to a sole assessor one perception is that you don’t have to get the consensus of two other Assessors. This is a consideration. This could be an advantage or disadvantage for the Town of Charlton. Potentially having one Assessor the tax payers go through one person and there could be more consistency. The interpretation of Sole Appointed Assessor is that the Assessor would have to be accountable to the Town Board. Another consideration to think about with an elected Assessor the town would need to get an Assessor in every four years. Charlton has three elected Assessors with staggered terms. The Appointed Assessors term would be every six years. Ms. Cervanak stated the appointed Assessor would have more time to get acquainted with the job and more time for the required basic training certification. One of the key differences is that the Elected Assessors are required to take 7-8 courses in a three year period. The Town of Charlton Assessors is required to take a farm Appraisal course. An appointed Assessor must meet the required minimum course requirements. A sole appointed Assessor must have 24 credits of continued education a year. The elected Board of Assessors is only required to take the minimum courses. They could go on if they’d like. In the event that a sole Assessor was unable to sign the Assessment roll the Town Board is powered to appoint an internal acting Assessor.

Ms. Cervanak stated that the hand outs give a lot of information that was spoken about.

Privilege of the Floor

Janet Reville – If the town were to stay with the three elected assessors can the Town Board require them to take more training. Ms. Holley stated that the Office of Real Property Service could not. The town could make it known upon appointment that they would like them to take additional training.

Craig Kominoskii – Does Saratoga County offer assessment services for municipalities. Ms. Holley stated, not currently. There have been discussions about 6-7 years ago. It never got further. If the town was interested acquiring that service the town would have to make a request for the service to the Equalization and Assessment Committee. The Saratoga County Board of Supervisors would need to make that decision.

John Tasse- Why is the appointed position six years? Do they have a contract and how does that work? Ms. Holley explains that the NYS Real Property Tax Law mandates when you go to a sole appointed assessor it has to be a six year term. If you were to appoint that Assessor in the middle of that term, every appointed Assessor is on the same six year term, one term ends September 30, 2007 the new term would go Oct 1, 2007 through September 30, 2013. All the county directors are also on that schedule. Is there away to get rid of appointed Assessors within their term? The Town Board has control over the salaries, if you don’t pay them enough they usually don’t stay. Sometimes if they know that they are not going to be reappointed they won’t stay. If the residents are unsatisfied with the Assessor they would need to go to the Town Board.

Councilman Gardner – Why is it when you make the switch to a three elected Assessors to a Sole Assessor you can not go back. Ms. Holley stated that is the NYS mandate.

Dick Lupi – What is the procedure of the basic training. Ms. Holley stated that there is a week long training course to the Real Property Service (RPS) and introduction to RPS. It is very intense computer training. There is lot and lots of training. Assessors need to learn how to change things in the computer it can be very complicated. There are many qualified Assessors out there.

Ms. Cervanak stated that if the town were going to change the assessment administration a consideration is that the sole assessors are up for reappointment this year that could give more of a poll of Assessors to choose from.

Eva Butler - In your extensive experience do you feel that one system is more effectible? Ms. Holley stated that 17 of the 21 municipalities have gone to sole Appointed Assessor. I think that it works better having a sole Assessor. There is one person to go to. If the sole Assessor doesn’t know something there are many Assessors out there to help. The Assessors meet once a month.

Ms. Cervanak spoke regarding the financial consideration. The town currently pays for three elected Assessors. A consideration may be to take one individual and pay one individual more.

Supervisor Grattidge stated that one of the topics came up, who over sees this one person? There is still an Assessment Board of Review that annual meets that is a check and balance for the Assessor. Everyone doesn’t realize the town gets an equalization rate each year. The equalization is like a report where the town is on there assessment. Last years equalization rate was at 84% and this year is quite lower.

Councilman Verola asked if there were a list of Professional Sole Assessors. Ms. Cervanak stated that there is a list of qualified candidate for Assessors from the SCAA State Certify Assessor Advance. There are approximately 12 Assessors with in Saratoga County.

Councilman Verola asked if there any thoughts out there requiring the Elected Assessors to have additional training? Ms. Holley believes that’s why there are other options. It is a legislative decision. The state oversees the educational requirements.

Councilman Gardner stated that this question is from someone who could not be here. Why would we as homeowners feel that one Assessor person’s opinion is better than that than three? Ms. Holley stated that all three need to agree. At least two people need to sign the roll. Sometimes that is a problem.

Jim Arvanac- If the Assessor appears on the qualified list of Assessors with the state, should town also be looking into there references and back ground, even thought they are on the qualified list. Ms. Cervanak stated that the town should go through an interview process.

Judy Mitchell – I own property in Montgomery County as well as Charlton. A couple of years ago in Montgomery County the Assessor did a horrible job. It kind of left a bad taste of Sole Assessor. The Assessor was educated with all the credentials. If the town went to Sole Assessor how this could be avoided. Ms. Holley stated that the same thing had happened in Broadalbin with three Elected Assessors. The state legislature had stepped in and the roll was thrown out.

Dick Lupi stated that three elected Assessors respectfully are a political entity.

John Tasse – A point was made about knowing the area. Is it possible to make the Sole Assessor a resident? Ms. Cervanak stated that it could be part of the interview process. It can not be enforced. Theoretically, if the Assessor lived in the town they are more familiar with the area. Ms. Holley stated theoretically they are familiar with the area. Frankly anyone who is an Assessor within Saratoga County is familiar with the area. It’s not all that different. It could be part of the interview process. The town may not want to limit their poll of Assessors.

Councilman Gardner asked what is the efficiency gained going to Sole Assessor. Ms. Cervanak stated that the town would only need to train and certify one person. One Assessor can devote more full time to the assessment roll.

Supervisor Grattidge announced that all the hands out are available the NYS website and on the town’s web site.

The meeting was adjourned at 8:10pm.

Respectfully Submitted,

Heather Scribner

Charlton Town Clerk

ATTACHMENT 1

ATTACHMENT 2