&=
nbsp; The Alleghany County Board of Commissioners met in speci=
al session
on Thursday, January 18, 2007, at 6:30pm in the Commissioners Meeting Room =
of
the
&=
nbsp; Present: Chair Ken Richardson, Vice-Chair W=
arren
Taylor, Commissioner Randy Miller, Commissioner Doug Murphy,
Chair
Ken Richardson called the meeting to order.
Commission=
er
Randy Miller made a motion to approve the agenda for this
AGENDA
Thursday, January 18, 2007
6:30 PM
6:3=
0 &=
nbsp; Meeting
Called To Order
6:3=
5 &=
nbsp; Mary
Walker/Pearson Appraisals
RE: Revaluation
Public Comments
Adjourn
Mary Walke=
r,
Tax Administrator, talked about the purpose of revaluation, revaluation laws
and how the market affects values.
She stated that Bob Pearson and Donny Smith with Pearson Appraisals
completed this revaluation and in 1991.&nb=
sp;
She passed around sales data books.=
She talked about there are four mass appraisal companies in the Unti=
ed
States, and
Bob Pearso=
n explained
the revaluation process; task is to appraise each and every parcel at market
value while trying to be fair. He
stated that they went through the informal appeals and used fairness in com=
pleting
the process.
Commission=
er
Milly Richardson and Bob Pearson talked about the process started in Februa=
ry 2005.
Commission=
er
Milly Richardson asked about values changing.
Bob Pearson
stated that they are looking at accurate market values as of January 1, 200=
7. He explained that the process is t=
o keep
up with the market rates, and sales tell the true story.
Commission=
er
Milly Richardson and Bob Pearson talked about the rates were changed to rea=
ch
the market value as of January 1, 2007.
Bob Pearso=
n explained
the public utilities and reasons for being as close to 100% of market
price.
Commission=
er
Milly Richardson and Bob Pearson talked about the revaluation numbers shoul=
d be
within 10% either way as of January 1, 2007. He talked about they try to correc=
t any
errors that are discovered and the tax office will continue to do so.
Commission=
er
Milly Richardson and Bob Pearson talked about the table of values. He explained that the last assessm=
ent
had 8 neighborhoods, and they have 85 neighborhoods. He further explained the importance=
of
the neighborhoods and sales data.
They talked about subdivisions in the different neighborhoods.
Commission=
er
Milly Richardson asked about use-value changes.
Bob Pearson
stated that the State provides the use-value rates. He further stated that if anyone
challenges those rates, then the State handles it.
Commission=
er
Bob Pearson
explained how they price things according to the neighborhoods rather than =
each
house, and they compare the ratio to the sales.
Commission=
er
Doug Murphy asked how they adjust for lack of sales data in a particular ar=
ea.
Bob Pearson
stated that if they are in doubt, they are conservative. He talked about the State will pub=
lish
the County sales ratio as compared to others that just completed a revaluat=
ion.
Commission=
er
Milly Richardson asked about how two same style houses are valued in two
different locations and a larger house compared to the next door smaller ho=
use.
Bob Pearso=
n explained
style adjustments for houses.
Commission=
er
Bob Pearson
stated that the overall values have doubled. He talked about the current tax ra=
te of
70¢ and how the tax rate will be adjusted. He reiterated that errors will cont=
inue
to be corrected. He explained=
the
types of errors that he is talking about; number of bathrooms, finished are=
a,
etc.
Commission=
er
Milly Richardson and Bob Pearson talked about the number of appeals that
Pearson’s handled; 2,600. He
explained the informal appeal process.
Commission=
er
Milly Richardson and Mary Walker talked about how many property owners are
there in
Bob Pearson
stated that approximately 15% was appealed.
Commission=
er
Milly Richardson asked if that is within normal ranges.
Bob Pearson
talked about that is standard for the large value increases. He further talked about the market=
is
good in
Rosamond
Joines stated that she has made several trips to the Tax Office, and she wa=
nts
to personally thank them for their professional courtesy and assistance.
Don Nester=
reiterated
Rosamond Jonies’s comments regarding the staff in the Tax Office.
Dean Choate
asked about his property assessment because Duke Power lines cover part of =
his
land. He asked why the value =
went up
so much.
Bob Pearson
stated that the sales show the market value.
Dean Choate
stated they tried to meet with them, and they put them on a time frame.
Chair Ken
Richardson asked would the Choate’s like another appointment.
Mrs. Choat=
e stated
yes.
Dean Choat=
e stated
that they have a list of stuff that can’t be done on the property bec=
ause
of the power lines. He talked=
about
the land is steep, too.
Bob Pearson
stated that they need to see the list.&nbs=
p;
He asked the Choate’s to put information together and come see
them.
Chair Ken
Richardson assured Dean Choate that his issue will be addressed.
Rosamond
Joines asked about right-of-way issues.
Bob Pearson stated that they would have to see it and see how it affects the property.<= o:p>
Hoyt Spark=
s asked
about use value and market value, also.
Bob Pearson
explained they always assess property as market value first then use value =
if
the individual qualifies.
Hoyt Sparks
explained his situation regarding his market value and was told why worry a=
bout
it since you have use value.
Bob Pearson
stated that shouldn’t have happened.
Hoyt Spark=
s and
Mary Walker talked about selling property and the three year roll-back
process. Mr. Sparks stated th=
at if
the market value is wrong then unjust money goes to
Bob Pearson
reiterated that the market value issue should have been addressed.
Hoyt
Bob Pearson
stated that they have to keep up with the changing prices and the contract
requires that.
Hoyt Spark=
s stated
that Pearson’s Appraisals didn’t have to make the changes.
Bob Pearson
stated that yes they did because they had to hit certain percentages that w=
as
in the contract. He explained=
that early
2005 was the beginning of the process, and they had to move with the margin=
and
stay on top of the market. He
talked about working with the tax office in obtaining the sales data. He explained that they looked for
everything they can.
Bob Pearson
explained the process of the style adjustments and reviewing how they are
selling.
Bob Pearson
stated that the square feet and condition affects the value.
Martha Hol=
der
talked about looking at the house in a neighborhood and having no compariso=
n of
like houses in the same neighborhood.
Bob Pearson
stated as appraisers, they take the sales and look at market values.
Martha Hol=
der
talked about when looking at the housing market, what the assessments can be
used for.
Bob Pearson
stated that a willing buyer and a willing selling is a valid sale.
Martha Hol=
der
stated that the inflated land values are because of outside people coming h=
ere.
Bob Pearson
stated that he was shocked at some of the numbers he has seen. He said he can’t say it is
inflated because the sales data supports the values.
Martha Hol=
der
said that she knows the Board of Commissioners is bound by law but can they
make adjustments.
Bob Pearson
stated no because everyone should pay based on market values.
Martha Hol=
der
asked about does the Board of Commissioners have the authority to create ca=
tegories
that would separate areas.
Commission=
er
Martha Hol=
der
and Commissioner Warren Taylor talked about the process, State law regarding
elderly exemption and illiterate people having a hard time understanding th=
is
information.
Commission=
er
Milly Richardson talked about having an educational process to make citizens
more aware and target people who have elderly people in their family.
Martha Hol=
der
talked about having this in the communities and advertise it through the
schools.
Commission=
er
Milly Richardson stated that is an excellent idea. She asked about a view tax
Bob Pearso=
n and
Mary Walker stated that
Commission=
er
Milly Richardson asked if a good view is factored in.
Bob Pearson
gave an example of two lots in Roaring Gap being valued differently only
because of the view.
Commission=
er
Milly Richardson stated that the County doesn’t have a view tax but v=
iew
comes into play. She stated t=
hat a view
is subjective and how can it be factored into the value.
Bob Pearso=
n says
the sales tell that data.
Commission=
er
Milly
Bob Pearson
stated that all properties should be assessed at true market value.
&=
nbsp; Commissioner
Milly Richardson and Bob Pearson talked about a view factor placed on
properties.
&=
nbsp; Chair
Ken Richardson asked for additional public comments. None were received.
&=
nbsp; Chair
Ken Richardson encouraged everyone to contact the Tax Office for any additi=
onal
concerns. He talked about the=
Board
of Equalization and Review. He
thanked everyone for attending this meeting.
=
Being
no further business, Commissioner
Respectfully
submitted, &nb=
sp;
Clerk to the Boar=
d &=
nbsp;
Attest:
Ken Richardson
Chairman