BULLETIN NO. 43

TO:

County Assessors

FROM:

JoAnn Groff Property Tax Administrator

Date:

December 3, 2014 THE BULLETIN IS AVAILABLE ON OUR WEBSITE Website address: http://dola.colorado.gov/dpt

12/3/14

FEDERAL EXPRESS CORPORATION (FED EX) APPEAL

State Assessed Appraisers

12/3/14

2015 NEW ASSESSOR’S ORIENTATION

Review with staff and other Interested personnel. File in Education File

12/3/14

54th ANNUAL LAW SEMINAR

Review with Administrative Deputy and Chief Appraiser. File in Education File

12/3/14

ARAPAHOE COUNTY POSITION OPENING

Review with Staff. File in General Correspondence File

12/3/14

BOULDER COUNTY POSITION OPENING

Review with Staff. File in General Correspondence File

12/3/14

2014 EDUCATION CALENDAR December

All interested staff

12/3/14

2015 EDUCATION CALENDAR January-December

All interested staff

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Property Tax Administrator 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

TO:

County Assessors

FROM:

Curtis M. Settle

SUBJECT:

State Assessed Appeal

DATE:

December 3, 2014

TAX YEAR:

2014

TAXPAYER:

FEDERAL EXPRESS CORPORATION (FED EX)

ACCOUNT:

AL020

HEARING:

BAA scheduled on April 21, 2015 -

UPDATED CURRENT STATUS

–

The Board of Assessment appeals has scheduled Fed-Ex for hearing on April 21, 2015. Potentially affected counties are: Adams, Alamosa, Arapahoe, Archuleta, Baca, Broomfield, Chaffee, Custer, Delta, Denver, Douglas, Eagle, El Paso, Elbert, Fremont, Garfield, Gunnison, Huerfano, Jefferson, La Plata, Lake, Larimer, Las Animas, Lincoln, Logan, Mesa, Moffat, Montezuma, Montrose, Morgan, Otero, Ouray, Park, Phillips, Pitkin, Prowers, Pueblo, Rio Blanco, Rio Grande, Routt, San Juan, San Miguel, Summit, Teller, Washington, Weld, and Yuma. For the total potential impact, please refer to bulletin no. 38, dated October 23, 2014. If you have any questions regarding this appeal, please contact Deb Myer at (303) 8647774 or [email protected].

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Property Tax Administrator 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

TO:

County Assessors

FROM:

JoAnn Groff Property Tax Administrator

SUBJECT:

2015 New Assessors’ Orientation

DATE:

November 26, 2014

DISTRIBUTION:

Review with staff and other interested county personnel. File in Education File. MEMORANDUM

The 2015 New Assessors’ Orientation is scheduled for January 26 - 27, 2015, and will be held at the DoubleTree Hotel, 8773 Yates Drive, Westminster, Colorado, 80031, (303) 427-4000. The registration for the conference will be Monday, January 26, 2015, at 8:00 a.m. The conference will begin promptly at 9:00 a.m. The registration fee is $100 per person. This covers breakfast, a lunch buffet, as well as refreshments served during mid-morning and afternoon breaks. Please complete and return the enclosed registration form by Wednesday, January 14, 2015, to Evelyn Hernandez, Administrative Resources, Division of Property Taxation, 1313 Sherman Street, Room 419, Denver, CO, 80203, (303) 864-7760. You may also fax your registrations to Evelyn Hernandez at (303) 864-7799. Your Administrative Deputy and Chief Appraiser are also welcome to attend. When completing the registration form, please include information for any additional staff members who will be attending. Reservations for accommodations may be made online or by telephone with the DoubleTree Hotel at DoubleTree Colorado Assessors' Association or (800) 222-TREE, respectively. The hotel reservations must be made by December 30, 2014, to receive the special rate of $109.00 per night for either a single or double room. This rate is only available for those paying with a government issued check with proof of tax-exempt status. Be sure to mention that you are with the Colorado Division of Property Taxation. Ample free parking is available in the front and side hotel parking lots, and plenty of activities and restaurants are located near the hotel.

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Division Director 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

2015 New Assessors’ Orientation AGENDA Monday, January 26, 2015 Day 1 Welcome History of Property Tax Core Competencies Need to Know, Nice to Know, Where to Go Assessors' Reference Library Lunch DPT Education Program Licensing Requirements CATA Auditor Appeals Process Overview & Spare Thyme Presentation Q&A

Tuesday, January 27, 2015 Day 2 A Day in the Life…Assessor’s Basic Tool Kit Division Staff State Assessed Appraisal Standards Administrative Resources Exemptions Lunch Leadership/Management of the Assessor's Office Budgets CAA/Legislation/committees CAA/Mentors Q&A

2015 NEW ASSESSORS’ ORIENTATION REGISTRATION FORM DoubleTree Hotel 8773 Yates Drive Westminster, Colorado 80031 JANUARY 26 - 27, 2015 There will be a $100 per person registration fee. Please complete and return this registration form by Wednesday, January 14th, 2015. MAIL, E-MAIL OR FAX YOUR REGISTRATION FORMS TO: MAIL:

Colorado Division of Property Taxation 1313 Sherman Street, #419 Denver, Colorado 80203 Attn: Evelyn Hernandez

E-MAIL:

[email protected]

FAX:

303-864-7799

REGISTER: COUNTY ASSESSOR

SSN (last 4 digits)

STAFF

SSN (last 4 digits)

STAFF

SSN (last 4 digits)

The last four digits of your social security number are only required if you have not been enrolled in a class conducted by the Division of Property Taxation prior to this orientation. Please list a contact person along with a telephone number where he/she can be reached in case of an emergency:

Your registration must be received by January 14, 2015.

To:

County Assessors

From:

JoAnn Groff Property Tax Administrator

Date:

November 26, 2014

RE:

54th Annual Law Seminar

Distribution:

Review with Administrative Deputy and Chief Appraiser File in Education File

MEMORANDUM The Colorado Division of Property Taxation will hold the 54th Annual Law Seminar for assessors on January 28 and 29, 2015, at the DoubleTree Hotel, 8773 Yates Drive, Westminster, Colorado, 80031, (303) 427-4000. The registration for the conference will be Wednesday, January 28, 2015, at 8:00 a.m. The conference will begin with the general session promptly at 9:00 a.m. and will conclude with continuing education classes on Thursday morning 8:30 a.m. to 12:30 p.m. The registration fee is $110 per person. This covers breakfast, a lunch buffet, as well as refreshments served during mid-morning and afternoon breaks. There will be an opening night reception Tuesday evening, January 27, 2015, from 6:00 –7:30 p.m. Please complete and return the attached registration form by Wednesday, January 14, 2015, to: Evelyn Hernandez Division of Property Taxation 1313 Sherman Street, # 419 Denver, Colorado 80203 E-mail: [email protected] Telephone: (303) 864-7760 Fax: (303) 864-7799 When completing the registration form, be sure to include attendance information for the seminar and the reception. Please indicate the same information for any additional staff members. Additionally, please fill out the DPT registration form for anyone attending a continuing education class. Reservations for accommodations may be made online or by telephone with the DoubleTree Hotel at DoubleTree Colorado Assessors' Association or (800) 222-TREE, respectively. The hotel reservations must be made by December 30, 2014, to receive the special rate of $109.00 per night for either a single or double room. This rate is only available for those paying with a government issued check with proof of tax-exempt status. Be sure to mention that you are with the Colorado Division of Property Taxation. Ample free parking is available in the front and side hotel parking lots, and plenty of activities and restaurants are located near the hotel.

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Division Director 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

54th Annual Law Seminar Agenda Wednesday, January 28, 2015 Welcome Guest Speaker, David Dye; Leadership Guest Speaker, Elizabeth Garner; Colorado’s Demography Hot Topics Lunch Guest Speaker, Natalie Mullis; Colorado’s Economy Case Law Legislation

Thursday, January 29, 2015 Continuing Education (4 hours A.M. Only) Abstract/certification (no CE credit) OR Rate Development (CE credit)

54th ANNUAL LAW SEMINAR DoubleTree Hotel 8773 Yates Drive, Westminster, Colorado, 80031 (303) 427-4000 January 28 and 29, 2015 There will be a $110 per person registration fee. Please complete and return this registration form by Wednesday, January 14th, 2015. PLEASE REGISTER THE FOLLOWING: COUNTY____________________________________________________ ASSESSOR__________________________________________________ Emergency contact____________________________________________ STAFF______________________________________________________ Emergency contact____________________________________________ STAFF______________________________________________________ Emergency contact____________________________________________ I/we plan to attend the RECEPTION Tuesday evening, January 27, 2015.

□

YES

□

NO

NUMBER ATTENDING_____

The following two Continuing Education classes will be offered Thursday, January 29, 2015, from 8:30 a.m. to 12:30 p.m. 4 Hour Abstract/Certification (no CE hours) Rate Development (4 hours CE) Please note: a minimum of 12 students are required to hold each class For each person attending a class, please complete the attached DPT registration form.

Registration deadline: January 14, 2015.

COLORADO ASSESSORS’ ASSOCIATION DPT EDUCATION REGISTRATION FORM 1313 Sherman Street, Room 419 Denver, Colorado 80203 (303) 864-7777 Telephone (303) 864-7799 Fax

County Name Assessor’s Staff Commissioner’s Staff Treasurer’s Staff Clerk & Recorder’s Staff  Other    

Please submit one registration form for each course title.

Course Title Location Course Date

County Contact Person Work Phone Number

E-mail:

(Include Area Code & Extension)

NAME & AFTER HOURS CONTACT NUMBER

E-MAIL

SOCIAL SECURITY NO. (LAST 4 DIGITS ONLY) (First-time Students ONLY)

For administrative and appraisal classes e-mail [email protected]

COLORADO APPRAISAL LICENSE NUMBER

TO:

County Assessors

FROM:

JoAnn Groff Property Tax Administrator

SUBJECT:

Arapahoe County Position Opening

DATE:

December 3, 2014

DISTRIBUTION: Review with staff. File in General Correspondence File. -------------------------------------------------------------------------------------------------------MEMORANDUM Arapahoe County has a position opening for a Data Collector/Appraiser I - Residential. See the attached announcements for more information.

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Property Tax Administrator 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

Arapahoe County Government    Job Title: Data Collector/Appraiser I - Residential Closing Date/Time: Fri. 12/12/14 11:59 PM Mountain Time Salary: $1,271.88 - $1,913.89 Biweekly

$33,069.00 - $49,761.14 Annually Job Type: Full-time Location: 5334 S. Prince St. Littleton, Co 80120, Colorado

The Assessor's office has an opening for a Data Collector/Appraiser I in our Residential division. This position performs a variety of technical duties associated with the collection and analysis of descriptive data relating to small to medium size commercial, residential, and agricultural properties and bare land; conducts property valuations for assessment purposes, including the classification, inspection and valuation of agricultural land and improvements. Join our office today and see what makes our team dynamic and rewarding! To learn more about the Assessor's office, please visit us at: http://www.arapahoegov.com/index.aspx?nid=204 The following duty statements are illustrative of the essential functions of the job and do not include other non essential or marginal duties that may be required. The County reserves the right to modify or change the duties or essential functions of the job at any time. Assists in the performance of various routine field audits of construction and sales verification to gather data for assessment purposes. Verifies and updates property characteristics, processes computer generated appraisal forms, inputs collected data into a Computer Assisted Mass Appraisal system. Conducts visual inspections of building sites to ascertain and verify stages of completion or development; notes quality and type of materials utilized; ascertains the use of land. Performs field inspections on property to obtain and verify information for appraisal records. Checks maps, legal descriptions, and building permits to verify site locations and addresses against CAMA System.

Sketches building footprint and site boundaries in the CAMA system; and performs periodic updates to reflect additions, completions, and/or site use and changes. May determine potential full value of site and prorate to a partial value for assessment purposes. Performs various appraisal functions, includes reviewing for completeness and accuracy; posting appraisal information, compiling property information and tabulating data, and performing mathematical computations to verify accuracy and completeness. Computes land valuations to project assessment value using income, cost, and market valuing approaches. Performs mathematical computations including computing simple fees and taxes, and/or determining square footage, calculating percentages, fractions or decimals utilizing standard formulas and readily available data.

Updates and maintains assessment data within the CAMA System; gleans data from confidential forms filled out by property purchasers. Performs other duties as assigned. SKILLS AND ABILITIES: Ability to learn property appraisal procedures, methods, and techniques. Knowledge of accounting principles and practices. Knowledge of building design, construction, materials, cost and depreciation applications, and County land value, uses, and zoning. Ability to communicate effectively, both verbally and in writing. Ability to work under stress. Ability to meet deadlines. Ability to establish and maintain effective working relationships with supervisors, property owners, professional representatives, other employees, and the general public. Ability to learn computer systems related to appraisal. EDUCATION: High School or GED equivalent. This position anticipates progress toward certification in the appraisal field. EXPERIENCE: Computer experience and possession of a Colorado Appraisal License is preferred. Must obtain a Colorado Appraisal License within two years of hire date. (An equivalent combination of education and work experience that satisfy the requirements of the job may be sufficient).

Must possess a valid driver license. This position requires successful completion of a pre-employment background and motor vehicle check.  

TO:

County Assessors

FROM:

JoAnn Groff Property Tax Administrator

SUBJECT:

Boulder County Position Opening

DATE:

December 3, 2014

DISTRIBUTION: Review with staff. File in General Correspondence File. -------------------------------------------------------------------------------------------------------MEMORANDUM Boulder County has a position opening for an Appraiser-III. See the attached announcements for more information.

Governor John W. Hickenlooper | Reeves Brown, Executive Director | JoAnn Groff, Property Tax Administrator 1313 Sherman St., Room 419, Denver, CO 80203

P 303.864.7777

F 303.864.7799

Strengthening Colorado Communities

www.dola.colorado.gov

BOULDER COUNTY COLORADO invites applications for the position of:

Appraiser III Boulder County is a forward-thinking community with just under 2,000 employees serving the needs of nearly 300,000 residents. From the peaks of the Rocky Mountains to the thriving agricultural lands and urban centers on the plains, Boulder County's 740 square miles include some of the most diverse, natural landscapes and smart-growth development along the Front Range. Our county's leaders and employees have long held a commitment to being stewards of our land, environment and community. From visionary open space, land use and sustainability policies to award-winning wellness and public service programs, our county government helps foster a vibrant, healthy and active community. As individuals and an organization, we value and respect diversity, striving for a high quality of life for all employees and residents. Our policies and practices reflect our dedication to providing the very best in public service.

SALARY

Monthly $4,798.00 - $6,909.00

Annually $57,576.00 - $82,908.00

CLOSING DATE: 12/16/14 11:59 PM OPENING DATE: 12/02/14 DESCRIPTION: Boulder County has an opening for an Appraiser III in the Boulder County Assessor's Office on the Advanced Appeals Team. The Appraiser III will work in a team environment to analyze, appraise and author appraisals for all classes of properties appealed beyond the local level to the Board of Assessment Appeals, District Court or Arbitration. The position must have working knowledge of all areas of the assessment process, familiarity with Computer Assisted Mass Appraisal (CAMA) software, Geographic Information Systems (GIS) assessment, and with digital photo technology. The position requires understanding of Standards 1 and 2 of the Uniform Standards of Professional Practice and all three approaches to value. Testimony associated with appraisals will be required at the CBOE level for local appeals and at the advanced levels of appeals. In this position, the Appraiser III will educate the public about the assessment process, analyze property values appealed beyond the local level including engaging with petitioners regarding the background of the property value appeal, seeking to obtain information about a property including requesting inspection, and, if necessary, will defend valuation of property of all classes at the CBOE local level of appeal and Board of Assessment Appeals, District Court or Arbitration levels of appeal.

The Appraiser III will be responsible for the valuation of multiple classes of properties for Notice of Valuation assessments. The Appraiser III will be responsible for working knowledge of developing and applying a gross rent multiplier (GRM) for apartment property valuation and the Economically Derived Market Adjustments (EDMA) for the valuation of rent restricted apartment properties. The person in this position must have a strong knowledge of current market trends and conditions, be experienced in the development of Standard II appraisals and must be able to communicate effectively. He or she must have strong knowledge of Colorado Revised Statutes as pertains to property taxation, Assessor's Reference Library publication and Uniform Standards of Professional Appraisal Practice. The Appraiser III must be able to communicate with, work with, and assist members of other departments when asked; may assist in training of new and temporary employees and review work in appraisal, assessment procedures and data entry and must promptly and efficiently perform all other tasks as assigned. EXAMPLES DUTIES

OF KNOWLEDGE-BASED APPRAISAL SKILLS 1. Valuation of multiple classes of properties in Boulder County for Notices of Valuation and for properties appealed beyond the local level to advanced appeal level venues. 2. Reviews deeds and sale information to determine market trends and appropriate comparable sales. 3. Researches files to ensure correct property characteristic listings and reviews previous appraisals for accuracy. 4. Performs field reviews of properties with outstanding building permits to establish market value changes resulting from changes in building characteristics. 5. Performs field reviews of properties appealed at advanced level of appeal venues. 6. Makes all updates required and performs appropriate scope of work for appraisals for CBOE level appeals and appeals at the advance level in an accurate and timely manner. 7. Makes phone call inquiries to petitioners, or appropriately appointed representatives of petitioners, of properties appealed to advanced levels of appeal beyond the local level. 8. Collects physical characteristics in the field and establishes a basis for market valuations of residential property which include photographing, inventorying property characteristics, measuring and drawing buildings and other appropriate structures and other field and data entry procedures associated with the assessment process. 9. Determines types and quality of construction and gathers information from builders on costs of new and remodeled buildings. 10. Confirms sales for all sold properties according to established procedures. PUBLIC AND INDUSTRY INTERACTIONS 11. Works directly with the public dealing with taxpayers' appeals during appeal period and on a daily basis as required. 12. Defends values at Assessor and County Board of Equalization and

Boulder County Commissioner levels; engages in scope of work and prepares narrative appraisal documents that meet the national Uniform Standards of Professional Appraisal Practice requirements at the Board of Assessment Appeal, District Court and Arbitration. Prepares rebuttal analysis for hearings. Education: High school diploma. (Bachelor's degree preferred.) REQUIRED QUALIFICATIONS Experience: Four (4) years of appraisal experience. Any equivalent combination of education and experience may be considered. Knowledge, Skills and Abilities: *Considerable knowledge and skill in operation of personal computers, software and auxiliary equipment currently being used by the Boulder County Assessor's office. *The ability to manipulate property characteristic information and sales information specific to appraisal and assessment work. *Considerable knowledge of buildings, construction materials, practices and terminologies of appraisal and assessment. *The ability to read and interpret directives, manuals and other guides. *Working knowledge of assessment law and practices and principles of real property appraisal. *The ability to appraise real property with accuracy. *The ability to prepare and maintain accurate records. *The ability to read and interpret legal descriptions. MUST HAVE WORKING KNOWLEDGE OF: Assessor's Reference Library Volumes 1, 2 and 3 Assessment and Property Tax Laws Administrative and Assessment Procedures Appraisal Procedures and Instructions ECS reference manuals Boulder County policies and procedures Public records booklet Abstract of Assessment Assessment calendar Boulder County Assessor public information brochures Colorado Revised Statutes Must have a valid driver's license, a goo driving record and current automobile insurance. Must have, at the minimum, a Certified Residential Appraisers License and be able to obtain a Certified General Appraiser's License within two years. SUPPLEMENTAL INFORMATION

Physical Requirements: *Stands or walks 90% of the time while in the field. *Utilizes full scope of visual capacity in order to conduct appraisal

processes and operate automated equipment. *Constant use of eye, hand, and finger coordination enabling performance of appraisal duties and the operation of relevant equipment. *Spends 50% of the time sitting and 50% of the time either standing or walking. *Occasionally lifts, carries, pulls or pushes up to 20 lbs. *Uses cart, dolley or other equipment to carry in excess of 25 lbs. *Occasionally stoops, kneels, balances, reaches, crawls and crouches while performing office or work duties. *Verbal and auditory capacity enabling interpersonal communication through automated devices, such as telephones, radios, etc. Veterans are encouraged to apply for positions that match their skills, education and experience. INTERESTED PARTIES CAN SUBMIT AN ONLINE APPLICATION BY VISITING OUR WEBSITE AT: www.bouldercounty.org

 

Colorado Division of Property Taxation

2014

EDUCATION CALENDAR DECEMBER

December 1-5 9-11 17

11/18/14

DE-Manufactured Homes Admin 705 National USPAP Update Course

Online-Emily Griffith Colorado Springs Aurora

Colorado Division of Property Taxation

2015

EDUCATION CALENDAR JANUARY-DECEMBER

January

February

12-16 12-16 21 26-27 28-29

Basic Appraisal Principles DE: Possessory Interest 1-day USPAP New Assessors’ Orientation Law Seminar

Grand Junction Online Golden Westminster Westminster

3 4 4 5 9-13 11-12 11-12 18 19 23-26 23-26 24

Abatements Classification Classification Abatements Mass Appraisal 2-day USPAP Abstract/Certification Basic Personal Property Advanced Personal Property Introduction to Assessment Introduction to Assessment 1-day USPAP

Grand Junction Grand Junction Denver Denver Colorado Springs Grand Junction Longmont Grand Junction Grand Junction Golden Grand Junction Denver

3 4 4 5 10 16-20 30-April 3

Senior Exemption Basic Personal Property 1-day USPAP Advanced Personal Property 1-day USPAP Basic Appraisal Procedures Mass Appraisal

Golden Golden Grand Junction Golden Lone Tree Grand Junction Pagosa Springs

16 30

Tax Increment Financing Tax Increment Financing

Colorado Springs Grand Junction

1-day USPAP Presenting Your Best Case Assessment Appeals Presenting Your Best Case Assessment Appeals

Grand Junction Grand Junction Grand Junction Golden Golden

March

April

May

NO CLASSES

June 2 3 4 10 11

Colorado Division of Property Taxation

2015

EDUCATION CALENDAR JANUARY-DECEMBER

July 6-10 13-17

DE-Abstract/Certification Mass Appraisal

Online Longmont

3-7 24-27

Summer Conference CATA

Pagosa Springs Breckenridge

14-18 15-16 21-25 21-25 29-30

Basic Appraisal Principles Manufactured Homes Mass Appraisal DE-Basic Title Manufactured Homes

Metro Metro Glenwood Springs Online Grand Junction

5-8 5-9 13-14 15 16 19-22 27

Introduction to Assessment Basic Appraisal Procedures Advanced Income Golf Course Hotel/Motel Introduction to Assessment 1-day USPAP

Grand Junction Metro Metro Metro Metro Metro Denver

2-6 18 17-18

Mass Appraisal 1-day USPAP 2-day USPAP

Denver Grand Junction Metro

1 2 3 7-11 7-11 15

Sales Confirmation Property Design & Measurement Time Trending DE-Basic Title DE-Manufactured Homes 1-day USPAP

Castle Rock Castle Rock Castle Rock Online Online Metro

August

September

October

November

December

11/4/14