HomeMy WebLinkAboutBoard of Assessors Minutes 8 8 2011 _FINAL_
RICHMOND COUNTY BOARD OF ASSESSORS MINUTES
Regular Session
August 8, 2011, 4:00 P.M.
Members Present:
Chairman Charles Smith, Mr. Robert O’Neal, Mr. Bill Lee, Mr. James Scott,
Mr. Bryan Simkins, Ms. Renee D’Antignac, Mr. Bernard Johnson
Members Absent:
Mr. Tracy Williams
Others Present:
Commissioner Bill Lockett
Staff Present:
Mr. Alveno Ross,Ms. Melanie Oglesby, Ms. Donna Murray, Ms. Neita Coleman
The meeting was called to order at 4:05 P.M. by Chairman Charles Smith.
Upon a motion by Mr. Lee and seconded by Mr. Simkins, the agenda was unanimously
approved.
A motion to approve the minutes for July 11, 2011 was made by Mr. O’Neal and was seconded
by Mr. Scott. The motion was unanimously approved.
Introduction of New hires
Mr. Ross presented the newest Board of Assessors members Crystal Nason and Scott
Rountree to the board members. Crystal is a Personal Property Clerk and Scott is a Sr. Property
Appraiser in the real estate division. The board members introduced themselves and welcomed
the new team members to the Board of Assessor’s Office.
Staff Recommendations
:
Personal Property
With no additional information to report on personal property, Mr. Lee made a motion to accept
staff recommendations for personal property. The motion was seconded by Ms. D’Antignac. The
motion was unanimously approved.
Real Estate
Mr. Ross reported that there is another breach of a residential-transitional covenant by
Birchman Residential Properties, LLC. The company is aware that they have created another
breach, with penalty. Mr. Ross asked the board for consideration to approve the staff
recommendation of the breach.
A motion to approve real estate staff recommendations was made by Mr. Scott. Mr. Lee
seconded the motion, which was unanimously approved.
1
Office Status Report (Chief Appraiser Report)
Mr. Ross announced that Sean Boler, BOA summer intern, was interviewed by The Augusta
Chronicle and made the front page in a story about finding a job in the current economy.
Personnel Policies and Procedures Manual (PPPM)
In lieu of recent developments, Mr. Ross brought the Personnel Policies and Procedures
Manual (PPPM) before the board members for their consideration to take official action on the
election coverage options. Mr. Smith reviewed the election coverage options and noted that
there was no option for appointed officials, only elected officials. Commissioner Bill Locket,
BOA liaison and Chair of the Commission’s Administrative Services Committee, explained that
the manual had “many discrepancies—part of the discrepancies were corrected (prior to
effective date of April 1, 2011), many were not.” He said the document was a human resources
manual, but six months prior to the approval of the manual by six commissioners the Human
Resources Director had no input at all. “The manual was done by General Counsel McKenzie
(county legal) and Fred Russell (County Administrator)”, he said.
Commissioner Lockett told the Board that he’d called on the HR director two weeks ago and
was told there are still approximately 18-20 remaining discrepancies. He said the department
has been reluctant to make the changes because he and some of his colleagues have said the
document (PPPM) is “an illegal document because it makes major changes to the government,
whereas House Bill 805 states there is supposed to be 2/3 vote of the commission counsel to
approve it, but it was passed with only six votes.” There is currently a lawsuit in progress that
involves the PPPM.
Mr. Lee made a motion to send the election coverage document back to the proper officials to
revise the text so it reflects election coverage options for “appointed” board members since the
Board of Assessors are appointed officials, not elected. Mr. Scott seconded the motion. The
motion was unanimously approved.
Mr. Lee made another motion to contact the HR director to get a better understanding of the
criteria used to adjudicate potential new hires in the Board of Assessor’s office, including
compensation ranges. The motion was seconded by Mr. Scott. The motion was unanimously
approved.
2012 Budget
Mr. Ross reported that the proposed summary of the 2012 Tax Assessors Office budget that
was sent to board members has been amended to include a change in the office furniture
budget from $0 to $1000; and also the 2012 Board budget member fees has been amended
from a $750 increase to show no changes from the 2011 budget.
The tax assessor’s office salary adjustment is being proposed to close the gap between the
appraisal staff. The impact affects seven staff members. Discrepancies exist between the
second in command in personal property versus real estate; and staff. Mr. Ross also reported
that he received a petition for consideration in salary increase from one of his deputy directors,
which is not included in the summary presented to the Board. He also explained that there is a
need to educate and train all staff, so there is a proposed increase in education and training and
travel expense accounts, as well as, decreases to the postage and printing and binding
accounts.
2
The new programs budget request includes the cell tower project, the ITOS Project (UGA), and
supplemental staffing support to carry out current and future projects.
Mr. Ross said he will meet with the Director of Planning and Zoning on Friday to move forward
on the county’s review of the ordinance for cell towers, which directly relates to the Board of
Assessors cell tower project. The project impact is estimated at $115,900; the ITOS Project,
which matches flight data (Pictometry) to systems data (WINGAP), is estimated at $85,000,
which is a huge savings in comparison to putting people on the ground to cover all applicable
parcels in the county. The supplemental staff support will cover the additional assistance
needed to carry out all projects since the department is short-staffed. (The 2011 new programs
budget of $150,000 was to cover the Senate Bill-346 issues). The total 2012 budget proposal
totals for new programs is $301,000. The total impact is an increase of 11.33% from the 2011
budget.
The budget requests are due to the finance department on August 15, 2011. The summary
proposal will be presented to the Commission on September 13, 2011. Final budget
recommendations are made by the Administrator’s Office and final budget decisions are made
by the county Commission.
Mr. Ross petitioned the Board’s consideration to move forward with the administrative review of
the 2012 budget process. Mr. Lee made a motion to approve the petition to move forward on the
2012 budget proposal process. Ms. D’Antignac seconded the motion. The motion was
unanimously approved.
Hearing Officer Update
Mr. Ross gave the board an update on the hearing officer issue. The Commission adopted the
$25 per hour minimum compensation requirement for qualified hearing officers to hear appeals.
Mr. Ross said he is not aware of any other county adopting a higher wage. He sent the
commission’s approval of the rate to the five hearing officers who offered to serve Richmond
County. He said he received only one response—and that hearing officer declined to serve at
the rate of $25 per hour. He has not received a response from the other hearing officers.
Digest Submission Update
Mr. Ross reported that we are on target for the digest submission. The checklist is being worked
on by the team. The school board has adopted a proposed mill rate. In preliminary discussions
with Tax Commissioner Steven Kendrick, Mr. Ross said we are meeting all criteria to set an
appointment to meet with the Department of Revenue (DOR) in Atlanta for August 29, 2011.
In presenting the actions of the Department of Audits sales ratio study, reflecting the last three
years of activity (2008, 2009 and 2010), in all three years Augusta-Richmond County has had
no deficiency in any of the measurable conditions of the digest. Currently, the 2010 figures show
the assessment values are shifting closer to market levels. The current level of assessment is
now at 37.79% (up 2.8% from last year’s digest). The figures are inclusive of all categories—
real parcels, mobiles homes, timber, motor vehicles, etc.
3
Cell Tower Development
Mr. Ross referenced the meeting with Planning and Zoning on Friday, set by Mr. George Patty
which will include officials from the County Administrator’s Office, IT and the Board of Assessors
offices). The meeting information will be presented to the Board of Commissioners regarding the
impact of the cell tower position. One of the presentations that will be made is concerning
opportunities for revenue generation. Currently, there are no ordinances existing under the law
to affect revenue generation. Mr. Ross explained that by setting up an escrow account for each
vendor, the contractor would use it to draw upon; and any unused funds will be returned to the
vendor. The revenue generation would be on the valuation side allowing means for absolute
discovery (valuing antennas) through the personal property division of the Board of Assessors.
Mr. Ross said, hopefully, by the time the board meets again; the tax assessors department
should have some considerations from the Commission to present regarding cell towers and
getting codes in place to structure the process. For instance, Planning and Zoning for Richmond
County currently charges $100 service fees for new application service reviews, while McDuffie
County charges $6,000 for new application service reviews. Mr. Ross said that should the
Board of Commissioners adopt a new ordinance, the Tax Assessor’s Office is well positioned to
make its final decisions to move forward on the valuation component of cell towers and,
eventually, billboards—which is a class of property that is seldom reviewed.
Returned Mail Update
Mr. Ross reported that we are nearing the time frame for posting the returned mail online and
getting the files to Probate Court in preparation of the digest submission. The file includes the
property owner’s name, address, and property address, including city, state and zip code.
Exemption Reviews
Mr. Simkins mentioned that there needs to be some discussion on exempted properties. There
are some properties in the county, he said, that are exempt and should not be exempted; and it
is the duty of the Board of Assessors to review and look into the process.
Mr. Lee asked that once the digest is completed if it is plausible to review the current exempted
properties to make sure they are property exempt, given the current shortage of staff.
Mr. Ross admitted that the issue is “a ticking time bomb”. Mr. Smith asked that given that fact
that there are some exempt properties out there with questionable use; if we (Board) open it up
for review, do we have time to have the staff information to deal with it, even as a matter of
policy; or, do we defer it until the next meeting? Mr. Lee said if there was a review last year,
there’s nothing the Board can do this year; and, if they do (a review) this year there’s nothing
that can be done regarding the digest. But, he said, we can discuss it and have it resolved by
January 1.
Mr. Ross suggested that a proper review of everyone is the way to go. It comes down to when
the exemptions were last reviewed because over a 30 or 40 year period, usage changes. And
technically, due to the lack of staffing, he said, there is not a lot of focus on exempt properties
because the attitude is—no matter where you start; the bottom line is zero (no taxation).
4
But in real terms, he added, some exemptions change over time and there are many issues that
are involved. The time that it takes (to review exempt properties) will be significant—and it will
be political. Taxation is the rule, exemptions are the exception. Mr. Smith said that if there is any
doubt about an organization’s usage, then according to law, it is taxed.
Mr. Smith said the Board needs to review the information and have some recommendations
brought back. He asked Mr. Ross to have the (exemptions) reviewed to the best extent possible
so the Board could make appropriate decisions.
Mr. Ross said, clarifying the directive of the Board, that he will bring a review of the exempt
property classes in the form of a proposal at a later date regarding how the process (of review)
will work, when proper notification is granted, implementation (of the review) and its cost
impacts.
Mr. Johnson offered a motion that the meeting be adjourned. Mr. Lee seconded the motion.
The meeting adjourned at 5:09 P.M.
___________________________________
Neita Coleman,
Secretary
Witness our approval of these minutes and all staff recommendations attached hereto:
________________________ ________________________
Chairman
________________________ ________________________
________________________
________________________
________________________
________________________
5