1. Wingap Conference 2016
Appeals, HB202, and More

2. A dream doesn’t become reality through magic; it takes sweat, determination, and hard work – Colin Powell

3. Tracy Thomas
(404)

4. Mark Loyd
(404)

5. Appeal Screen Rules & Validations
Basic Rules = There are no rules
Very little validation on screen allows you to customize for your work- flow and reporting preferences
We will demonstrate our ideas of how to handle this.

6. Flow of Lecture …
BOE
Chg
NoChg
Appraisal
Etc
CHO
306C SC
ARB

7. Push-Tech
Appeals
Global

8. Push-Tech
Basic idea is to allow data to push seamlessly to other databases to avoid dual/repetitive data entry when task impacts more than one year.
Feature will exist for APPEALS first
Once mastered – GLOBAL for other property
Real Property, Res Imp, Com Imp, Acc Imp, Land
Personal Property, Aircraft, Boats, MEFF, INVN, Other
What about sketches? At this point – not synced – sorry.

9. Push-Tech
TOOLS > PREFERENCES

10. Push-Tech

12. Push-Tech
Push Technology allows you to define one or more databases for which appeal edits from the current database (digest year) will be sync’d and pushed to the database(s) defined in this list

13. Push-Tech
When the appeal already exists in the other DB(s) listed here, only the fields changed will be pushed.
When the appeal does not exist in the other DB(s) listed here, the entire item will be pushed into the listed DB(s)

14. When record level data doesn’t exist in configured years, user is prompted to add it
Push-Tech
AY2014
AY2017
AY2016
AY2015
AY2019
Field Level Edits are automatically pushed into configured data years
User has screen control to avoid push if needed

15. Sample Scenario AY2015 SYNC to 16 & 17 AY2016 SYNC to 15 &17

16. What-if Appeal X filed in 2015 Appeal R filed in 2013
AY2016 configured to push appeal edits to
2015
2014
2013
What happens to appeal X edits?
Any/All edits pushed to 2013, 2014, 2015 – uh-oh
What happens to appeal R edits?
Any/All edits pushed to 2013, 2014, 2015 – Yay
Solution: Perhaps safer to only push appeals FORWARD.
Don’t push edits backward from AY2016 to anyplace, configure AY2013 to push forward to 2014, 2015, & 2016

17. 48-5-306 - Annual Notice of Assessment
The board shall give annual notice to the taxpayer of the current assessment of taxable real property.

18. Taxpayer should select appeal forum when filing initial appeal with BOA
Board of Equalization
Taxability
Uniformity
Value
HS Denial
Covenant Denial
Covenant Breach
Hearing Officer
Value
Uniformity
Arbitration
Value

19. Appeal Form
Taxpayer selections

20. Appeal Form
Taxpayer selects

21. Appeal Form
Taxpayer selects
Grounds for Appeal

22. Appeal Form
Taxpayer selects
Grounds for Appeal
Appeal Forum

23. Appeal Form Taxpayer selects Grounds for Appeal Appeal Forum
Assertion of Value

24. Appeal Form Taxpayer selects Grounds for Appeal Appeal Forum
Assertion of Value
Signature and Agent Info

25. Appeal Form Taxpayer selects Recommendation Grounds for Appeal
Appeal Forum
Assertion of Value
Signature and Agent Info
Appeal Filing Date
Recommendation
Scan form to documents folder

26. Appeal information
Taxpayer filed return at $130,000
NOA mailed July 20th, 2016
NOA Property Value - $145,182
Appeal filed August 15th, 2016
Taxpayer Asserted Value 125,000

27. Entering appeal information into WinGAP
Select Appeal Button

28. Select New Preloads Owner and Value Information
Entering Appeal
Select New Preloads Owner and Value Information

29. Entering Appeal
Owner Info If appeal is filed by a new owner instead of January 1st owner -new owner info should be entered Return Value added

30. Entering Appeal
Add Date Notice
mailed to property
owner

31. Entering Appeal
Add date property
appealed by
owner

32. Board of Equalization
Add appeal forum selected and grounds for appeal

33. `
Add Asserted
value
Click apply
Value in
Dispute
Calculated

34. 3 Percent Rule
county board of tax assessors shall review the appeal and notify the taxpayer of any corrections or changes within 180 days
number of appeals exceeds a number equal to or greater than 3 percent of the total number of parcels in the county or the sum of the current assessed value of the parcels under appeal is equal to or greater than 3 percent of the gross tax digest of the county,
county board of tax assessors shall be granted an additional 180 day period to make its determination and notify the taxpayer

35. 3 Percent Rule
Wingap auto-calculates the 3% each time an appeal is saved.
This new 3% rule has nothing to do with when you can submit your digest
The old value-in-dispute percentage rules from still exists with percentage thresholds of 5% and 8%
It is created only to determine if the TAO has additional time to process appeals.

36. 3 Percent Rule When wingap detects you’ve exceeded 3%
Visible from Preferences screen
you are allowed an additional 180 days to process appeals
Wingap records in a table the date, time, and items that determined the 3%
Wingap creates detail tables inside the database that are available for detail reporting should there ever be a need to prove you exceeded 3%

37. Submission of Appraisal OCGA 48-5-311(e)(1)(B.1)
taxpayer may submit an appraisal certified by a real property appraiser classified by the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board performed not later than nine months prior to date of assessment
BOA has 45 days to accept or reject
Effective Date of Appraisal – November 5th, 2015
Date of Assessment – January 1st, 2016
Appraisal submitted – August 19th, 2016
Appraised Value - $124,000

38. Taxpayer Submits Appraisal
Add date appraisal received
Appraisal Value – $124,000
Appraisal shall be accepted of rejected by BOA with 45 days of receipt

39. Taxpayer Submits Appraisal
If BOA accepts appraisal, WinGAP provides letter for responding to taxpayer. Check Accept Box and add date to Apr Decide field Appraisal value is property’s final value. Value is only for current year.

40. Taxpayer Submits Appraisal
If BOA rejects appraisal, WinGAP provides letter for notifying to taxpayer.
Check Reject Box and add date to Apr Decide field
Appeal continues forward

41. Appraisal Staff reviews property No change of value
Board of Equalization - No Change
Appraisal Staff reviews property No change of value
Print “No Change” letter from main parcel screen – Forward appeal to the Appeal Administrator

42. Board of Equalization - No Change
Update Status to BOE
Populates
BOE value field
Add BOE
Date –
Forward date and update once appeal hearing set

43. BOE No Change Status Can be used when BOE No Change Letter is sent
No BOE date required
Add BOE date once appeal hearing date is set
Update Status to BOE

44. Value change after review of property
Original NOA Value = $145,182
Current Value = $131,862
Send property owner 30 day Notice of Assessment

45. Update Status to 30 Day 30 Day Notice
30 Day Notice mailed September 21st
Update Status to 30 Day

46. 30 Day Notice
30 day value field populates Current value updates VID updates 131, , ,862

47. Continuing Appeal
Taxpayer not satisfied with new value. October 16th, notifies BOA to continue appeal
Update Status
to BOE

48. BOE Value field updates Date must be entered for BOE date field
Board of Equalization
BOE Value field updates Date must be entered for BOE date field

49. Board of Equalization
BOE date field

50. BOE sets appeal hearing date December 6th
Board of Equalization
BOE sets appeal hearing date December 6th

51. Board of Equalization
On December 6th, BOE holds appeal hearing and rules in favor of the BOA’s value of $131,862. Notice of decision is provided to both parties with written receipt at the conclusion of the hearing. Taxpayer did not appear at hearing but did provide written evidence to support property value. Both parties may appeal to Superior Court with 30 days of notice of decision.

52. Board of Equalization
No Show
Evidence Presented
299C Event
Change Status to BOE Final

53. 30 day appeal period expires Update status to Resolved
Board of Equalization
30 day appeal period expires Update status to Resolved

54. Populates Resolved value field
Board of Equalization
Populates Resolved value field
Populates Resolved date field
VID = 0

55. 299C Event
Places override value on land and improvements Populates 299(c) Value and 299(c) Year fields

56. 299(c) Events (c)
When the value of real property is reduced or is unchanged from the value on the initial annual notice of assessment or a corrected annual notice of assessment issued by the board of tax assessors and such valuation has been established as the result of an appeal decision rendered by the board of equalization, hearing officer, arbitrator, or superior court pursuant to Code Section or stipulated by written agreement signed by the board of tax assessors and taxpayer or taxpayer’s authorized representative, the new valuation so established by appeal decision or agreement may not be increased by the board of tax assessors during the next two successive years, unless otherwise agreed in writing by both parties, subject to the following exceptions:

57. 299(c) Events 48-5-299(c) Not applicable when…….
(1)Taxpayer or his or her authorized representative failed to attend the appeal hearing or …some written evidence supporting the taxpayer's opinion of value;
(2) taxpayer files a return at a different valuation during the next two successive years;
(3) …..if the taxpayer files an appeal pursuant to Code Section during the next two successive years, the BOA, the BOE, CHO, or arbitrator may increase or decrease the value of the real property based on the evidence presented by the taxpayer during the appeal process;

58. 299(c) Events (c)
The board of tax assessors may increase or decrease value of real property if after visual onsite inspection it is found that there have been …
1. Substantial additions, deletions or improvements
2. Errors in the board of tax assessor records
3. Occurrence of material factors that substantially
affect the fair market value

59. Appeal Conclusion 48-5-311(1)(B.5)
Within ten days of a final determination of value under this Code section and the expiration of the 30 day appeal period provided by subsection (g) of this Code section, or, as otherwise provided by law, with no further option to appeal, the county board of tax assessors shall forward such final determination of value to the tax commissioner.

60. Taxpayer Appeals BOE Decision

61. Superior Court
Update status to Superior Court Populates Superior Court value field Add Superior Court date Remove 299C Event check?

62. Settlement Conference
(g)(2) 
Within 45 days of receipt of a taxpayer's notice of appeal and before certification of the appeal to the superior court,
Send taxpayer notice of Settlement Conference
Shall be held no later than 30 days from date of notice. Taxpayer one time option to reschedule.
BOA doesn’t participate – appeal terminates – taxpayer value is final value – 299(c) applies
Taxpayer doesn’t participate – appeal continues but shall not be awarded fees and cost of Superior Court
If both parties agree on value – appeal ends – settlement value is final value – 299(c) applies

63. Settlement Conference
(g)(2) 
If no agreement at end of Settlement Conference taxpayer shall be given written notice that the $25 filing fee must be paid by the taxpayer to the clerk of the superior court within ten days of the date of the conference
Immediately following payment of such $25 filing fee by the taxpayer to the clerk of the superior court, the clerk shall remit the proceeds thereof to the governing authority of the county. Within 30 days of receipt of proof of payment to the clerk of the superior court, the county board of tax assessors shall certify to the clerk of the superior court the notice of appeal and ……information from the file used by the county board of tax assessors, the county board of equalization, the hearing officer, or the arbitrator.

64. Settlement Conference
Settlement Conference notice must be sent within 45 days of receiving appeal
Must be held within 30 days of notice sent to taxpayer
WinGAP provides Settlement Conference Letter

65. Check “No SC Conf Agreement” box
Settlement Conference – No Agreement
WinGAP provides “No Settlement” letter.
Check “No SC Conf Agreement” box

66. Update Superior Court date field once court date set.

67. Superior Court
Superior Court hears appeal and decision issued April 5th. Status = Resolved Resolved value set VID=0 Populates resolved date field Check 299C Event

68. Agreement made at Settlement Conference
Settlement Conference – Agreement
Agreement made at Settlement Conference
Update status to Resolved
Populates Resolved Value field and Resolved date field
Check 299C Event

69. Hearing Officer 48-5-311(e.1)(1)(B)(i)
Nonhomestead Real Property – with a value in excess of $750,000
Wireless Property – with an aggregate fair market value in excess of $750,000.00
tangible personal property or equipment used directly for the provision of wireless services by a provider of wireless services which is attached to or is located underneath a wireless cell tower or at a network data center location but which is not permanently affixed to such tower or data center so as to constitute a fixture.

70. Hearing Officer
Super Nova, LLC NOA mailed July 20th, NOA Value = $1,236,628 Filed Appeal (Value)- August 5th Asserted Value - $950,000

71. Hearing Officer
Select ‘New’ button Populates Owner Info BOA FMV Current Value Return Value
Previous Years value is used as Return
value when taxpayer has not filed paper
return for current year

72. Hearing Officer
Enter the follow data for the appeal Select Appeal forum Grounds for Appeal Date Notice mailed Date appeal filed Asserted Value (Calculates VID)

73. Hearing Officer 48-5-311(e.1)(5)
BOA has 90 days to review appeal
If changes are made…30 day notice
If taxpayer continues appeal…BOA has 30 days from taxpayers notice to file appeal with Appeal Administrator
Taxpayer may elect to forward appeal to BOE
If no changes are made…30 day notice
Upon the expiration of 30 notice, the BOA shall certify the notice of appeal … all necessary papers to the appeal administrator for the appeal to the hearing officer, or board of equalization if elected by the taxpayer, and mail a copy to the taxpayer.

74. BOA sends Notice of No Change October 17th
Hearing Officer – No Value Change
BOA sends Notice of No Change October 17th
Update Status to CHO No Change
30 day period expires with no contact from property owner

75. Populates Hearing Office Value field
Hearing Officer – No Value Change
Update Status to CHO
Populates Hearing Office Value field
Add Hearing Officer Date

76. Hearing Officer Update Hearing Officer Date
Appeal Forwarded to Appeal Administrator
Hearing Officer selected
Appeal Hearing date set for January 4th, 2017
Update Hearing Officer Date

77. Hearing Officer
On January 4th, 2017 Hearing Officer holds appeal hearing and rules in favor of the taxpayer’s value of $950,000. Notice of decision is provided to both parties with written receipt at the conclusion of the hearing. Taxpayer appeared at hearing. Both parties may appeal to Superior Court with 30 days of notice of decision.

78. Hearing Officer Wait 30 Days Leave status as CHO
Update Hearing Officer value field
Add Decision Date
Wait 30 Days

79. Hearing Officer Update status to Resolved
Populates Resolved Value field
Populates Resolved date field
Check 299C Event

80. Hearing Officer - Conclusion
299(c) Value
and 299(c)Year
Fields automatically populated
Current value set at $950,000
Overrides set for land and improvements to equal final value

81. Arbitration 48-5-311(e)(1)(A)(ii)
An arbitrator as to matters of value
(f)
Beginning January 1st, 2016 – No filing fee required
“Certified Appraisal” required
No mention of 30 day NOA in code
Party whose value is not closest to the fair market value determined by the arbitrator shall be responsible for the fees and costs of such arbitrator

82. Appeal information
Property Owner – Mattie Sharkman
Parcel # 50-18
NOA mailed July 20th, 2016
NOA Property Value - $1,745,636
Appeal filed August 30th, 2016
Taxpayer Asserted Value – Not Stated

84. Arbitration
Click New
Populates Owner Info
Populates BOA FMV
Current
Return

85. Arbitration Add Notice and Appeal Dates Select Appeal Forum
And Grounds for Appeal

86. Arbitration (f)(3)
Within ten days of receipt of a taxpayer's notice of arbitration appeal, the board of tax assessors shall send to the taxpayer an acknowledgment of receipt of the appeal and a notice that the taxpayer shall, within 45 days of the date of transmittal of the acknowledgment of receipt of the appeal, provide to the county board of tax assessors for consideration a copy of a certified appraisal.
Failure to provide appraisal within such 45 days shall terminate appeal
unless taxpayer, within 45 day period, elects to forward appeal to BOE

87. Arbitration
WinGAP provides “10 day ARB Receipt” letter for notifying taxpayer of certified appraisal

88. Arbitration Taxpayer Submits appraisal on September 29th.
Appraisal Value = $1,500,000
BOA must Accept or Reject the Appraisal within 45 days of receipt
Change of Status?

89. Arbitration OCGA 48-5-311(f)(3)(A)
Within 45 days of receiving appraisal….
BOA shall accept appraisal….value becomes final
BOA shall reject appraisal….send within ten days of the date of such rejection a written notification by certified mail to taxpayer and taxpayers attorney….appeal continues
- Failure to notify taxpayer within 10 days – Value becomes final

90. Arbitration – BOA Accepts Appraisal
BOA approves taxpayers appraisal value at October 19th meeting.
Check Accept box
Value becomes final
WinGAP provides “Appraisal Acceptance Ltr” to notify taxpayer

91. Arbitration – BOA Accepts Appraisal
Enter Arbitration Value
and Arbitration date
Update Status to Resolved
Resolved date populates
Resolved Value populates
Click Apply
VID = 0
299C Event?

92. Arbitration – BOA Rejects Appraisal
BOA rejects taxpayers appraisal value at October 19th meeting.
Check Reject box
BOA must notify taxpayer of rejection with 10 days of decision
WinGAP provides “10 Day ARB Appr’l Reject” letter to notify taxpayer

93. Arbitration Arbitration Hearing set for December 14th.
Update Arbitration Date field

94. Arbitrator
On December 14th, 2016 Arbitrator holds appeal hearing and sets value of property at $1,600,000 based on evidence presented at the hearing. Notice of decision is provided to both parties with written receipt at the conclusion of the hearing. Taxpayer appeared at hearing. Both parties may appeal to Superior Court with 30 days of notice of decision.

95. Arbitration – After Appeal Hearing
Arbitrator sets property value at $1,600,000
Enter value into Arbitration value field
Enter Date into Arbitration Date field
Set Status to Resolved
Resolved Value and Date fields populate
VID=0
Enter Decision date
Check 299C Event

96. Arbitration – After Appeal Hearing
Current value set at $1,600,000
Overrides set for land and improvements to equal final value
299(c) Value
and 299(c)Year
Fields automatically populated

97. Interviews OCGA (h)
(1) In the course of any assessment, appeal, or arbitration, or any related proceeding, the taxpayer shall be entitled to:
(A) Have an interview with an officer or employee, that is authorized to discuss tax assessments of the board of tax assessors relating to the valuation of the taxpayer's property subject to such assessment………

98. Interviews OCGA 48-5-311(h)(2)
granted to the taxpayer within 30 calendar days from the postmark date of the taxpayer's written request
conducted in the office of the board of assessors.
Time and date…. within such 30 calendar day period, mutually agreed between the taxpayer and the taxing authority.
The taxing authority may extend the time period for the interview an additional 30 days upon written notification to the taxpayer.

99. Interviews OCGA 48-5-311(h)(3)
The superior courts of this state shall have jurisdiction to enforce the provisions of this subsection directly and without the issue being first brought to any administrative procedure or hearing. The taxpayer shall be awarded damages in the amount of $ per occurrence where the taxpayer requested the interview, in compliance with this subsection, and the board of assessors failed to timely comply; and, the taxpayer shall be entitled to recover reasonable attorney's fees and expenses of litigation incurred in any action brought to compel such interview.

100. Interview Requested
Taxpayers interview request postmarked September 6th
Check Interview Requested
Conference set for September 28th at 3:00pm

103. 306C Status Report – 30 Days Requires Matching DIGYR = APPEAL YEAR
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved
Requires Matching DIGYR = APPEAL YEAR
Requires 30-day Notice Date
Requires pending Appeal Status
Notice Requirement has been met when:
BOE-DATE
CHO-DATE
ARB-DATE
SUP-DATE
Toggle: Parameter to show all / show only those still on the countdown
All others will show number of days remaining for tracking.

104. BOE Status Report (180/360 Days)
Tracking 180/360 days for appeals based on appeal date
Adjusting as necessary for any ‘additional’ 180 day period as found on wingap preferences screen
Requires pending Appeal Status
BOE checkbox must be checked
Notice Requirement has been met when:
30 Day NOA Date … OR …
BOE No Change Letter Date … OR …
BOE Date
Toggle: Parameter to show all / show only those still on the countdown
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved

105. ARB Status Report – 10 Days
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved
Requires Matching APPEAL YEAR
ARB checkbox is checked
Requires pending Appeal Status
Notice Requirement has been met when:
APPRAISAL RECEIVED DATE … OR …
ARB-DATE … OR …
ARB-NOCHANGE-DATE … OR …
SUP-DATE
Toggle: Parameter to show all / show only those still on the countdown
All others will show number of days remaining for tracking.

106. CHO Status Report – 90 Days
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved
Requires Matching APPEAL YEAR
CHO checkbox is checked
Requires pending Appeal Status
Notice Requirement has been met when:
306C-DATE … OR …
CHO-DATE … OR …
CHO-NOCHANGE-DATE … OR …
SUP-DATE
Toggle: Parameter to show all / show only those still on the countdown
All others will show number of days remaining for tracking.

107. CHO-NoChange Status Report – 30 Days
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved
Requires Matching APPEAL YEAR
CHO checkbox is checked
Requires pending Appeal Status
Requires CHO-NOCHANGE-DATE
Notice Requirement has been met when:
SUP-DATE
Toggle: Parameter to show all / show only those still on the countdown
All others will show number of days remaining for tracking.

108. Appraisal Status Report – 45 Days
Non-Pending
W -Withdrawn
D -Waived
I -Inactive
R -Resolved
Requires Matching APPEAL YEAR
Requires pending Appeal Status
Requires APPRAISAL-RECEIVE-DATE
Notice Requirement has been met when:
APPRAISAL-DECIDE-DATE
Toggle: Parameter to show all / show only those still on the countdown
All others will show number of days remaining for tracking.