1. Maricopa County Assessor’s Office General Presentation
Paul D. Petersen
Maricopa County Assessor’s Office General Presentation

2. ASSESSOR
Paul D. Petersen
Primary Focus
New CAMA System Completed the Design Gap process Received Release #1 Reviewing the screen mock-ups Testing some of the functionality Will have the staff review Begin Release #2 In early Fall The Goal is still be up on the new system for 2019 valuation year

3. ASSESSOR
Paul D. Petersen
Primary Focus
Single Year Valuation The Assessor’s Association supports the goal The best option for the public Notice the same year as the taxes owed Relates the Notice with the tax bills Spending time meeting with a lot of groups

4. ASSESSOR
Paul D. Petersen
Rule B Policy
Department of Revenue’s Guideline 1) Properties for which the land or improvements were erroneously omitted from preceding year 2) Properties that have a change in use since the preceding year 3) Properties that were modified by new construction or subject to destruction or demolition from the preceding year 4) Properties that have been split or consolidated from January 1 through September 30 of the current year

5. ASSESSOR
Paul D. Petersen
Rule B Policy
Maricopa’s Policy 1) A change in the value of an improvement of more than 10% from the previous year a. Increase b. Decreases c. Excluding the market/ inflation rate increases 2) An increase of livable square footage on residential improvements a. Enclose a porch b. Modify a garage/carport into living space c. Additional living area is constructed

6. Maricopa County Assessor’s Office Tax Year 2017 Valuation Overview
Paul D. Petersen
Maricopa County Assessor’s Office Tax Year 2017 Valuation Overview

7. Maricopa County Property Types
ASSESSOR
Paul D. Petersen *
07/16/96
Maricopa County Property Types *

8. Full Cash Value Analysis
ASSESSOR
Paul D. Petersen
Tax Year 2017 & 2016 Comparison
Full Cash Value Analysis
Median Values
FCV %
LPV %
FCV 2017
FCV 2016
Change
VACANT LAND
33,700
30,900
9.06%
3.51%
SINGLE FAMILY RESIDENTIAL
181,300
173,700
4.38%
4.92%
CONDOMINIUM
108,200
100,500
7.66%
5.00%
APARTMENTS
164,300
147,650
11.28%
COMMERCIAL
474,000
429,350
10.40%
4.46%
MANUFACTURED HOUSING
59,900
59,500
0.67%
2.56%
All exempt property, new construction, additions, alterations or any change in use have been removed from this analysis

10. Vacant Land

11. *
07/16/96
Vacant Land
3% of the 2013 Sales are REO *

12. Residential/Condo

13. *
07/16/96
Residential/Condo *

14. Residential/Condo

16. Commercial

17. Commercial

18. Commercial
9% of the 2009 Sales are REO

19. Commercial % change by type
ASSESSOR
Paul D. Petersen
Commercial % change by type

20. Apartments

21. Apartments

22. Apartments

23. Apartments

24. Apartment Median % Change
ASSESSOR
Paul D. Petersen
Apartment Median % Change

25. CAMA Model Overview ASSESSOR Paul D. Petersen PROPERTY TYPE MODEL TYPE
Residential
Market
Condo
Vacant Land
2-12 Unit Apartments
13 + Unit Apartments
Income
Hotels/Resorts > 200 Rooms
Commercial Condo
Warehouse/Industrial
Offices < 22,000 SF
All remaining property types are valued using the Cost Approach.

26. Reminders For 2017 Commercial Cost Sub Market Adjustment
ASSESSOR
Paul D. Petersen
Reminders For 2017
Commercial Cost Sub Market Adjustment
Based on Commercial Market Area and Use Code
Excludes statutorily assessed shopping centers
Excludes exempt government property ( ’s)
Offices > 10,000 sq. ft. have a separate schedule
Hospitals (PUC 211x, 901x) -10%
Applied to the improvement value only

27. 2016 Sub Market Adjustments
ASSESSOR
Paul D. Petersen
2016 Sub Market Adjustments

28. Maricopa County Assessor’s Office Commercial Appraisal Division
Paul D. Petersen
Maricopa County Assessor’s Office Commercial Appraisal Division

29. Update on 2017 Assessor Level Appeals
Paul D. Petersen
Update on 2017 Assessor Level Appeals
% Change Commercial % Land % Residential % Total %

30. ASSESSOR Paul D. Petersen
Office has the most appeals similar to last year

31. ASSESSOR
Paul D. Petersen
Commercial A-Level Appeals Total Received Rejected Percent Rejected 25.2% Remaining
Number is similar to last year but higher as a percent

32. Commercial A-Level Appeals
ASSESSOR
Paul D. Petersen
Commercial A-Level Appeals
985 Active Appeals Total FCV $6.9 billion
Appeals worked to date 874 (89%) Total FCV $5.9 billion
205 Appeals have Reductions (23%) Total Value Reduced $157 million
Percentage of Overall Value Reduced 2.7%

33. Commercial A-Level Appeals Last Meeting Date June 1, 2016
ASSESSOR
Paul D. Petersen
Commercial A-Level Appeals Last Meeting Date June 1, 2016
45 day deadline for processing Appeals June 3, 2016
All Decisions Mailed by June 6, 2016 (not counting rejections)

34. ASSESSOR
Paul D. Petersen
2017 Estimated SBOE Appeals (Typically 30% of A-Level Appeals) A-Level Est. SBOE Commercial Land Residential Total

35. Commercial Cost Conversion Segregated to Square Foot What we’ve done:
ASSESSOR
Paul D. Petersen
Commercial Cost Conversion Segregated to Square Foot What we’ve done:
Completed manual data clean-up and Global Fixes run on all data in segregated cost:
Basements and mini-lubes
Sprinklers >100%
Wall type >100%
Storefront (in occupancy)
Loading wells
Storage
Service stations
Number is similar to last year but higher as a percent

36. Commercial Cost Conversion Segregated to Square Foot Where we’re at:
ASSESSOR
Paul D. Petersen
Commercial Cost Conversion Segregated to Square Foot Where we’re at:
Pilot test conversion on ~20,000 parcels
16,200 converted
7,700 or 48% were less than /- 10% difference in value
3,500 didn’t convert (under review)
Number is similar to last year but higher as a percent

37. Commercial Cost Conversion Segregated to Square Foot Upcoming steps:
ASSESSOR
Paul D. Petersen
Commercial Cost Conversion Segregated to Square Foot Upcoming steps:
Review test comparison report
Determine issues
Run additional global fixes
Rerun test report
Address any additional issues
Run full conversion
Number is similar to last year but higher as a percent
Goal for Completion: June 30, 2016

38. Upcoming Commercial and Appraisal Division Projects
ASSESSOR
Paul D. Petersen
Upcoming Commercial and Appraisal Division Projects
Value Review and Potential Obsolescence:
Light Rail Extension – Mesa
Southern 202
Bell and Grand Interchange
Income Valuation:
Mini-storage
Hotels/Motels
LIHTCs
Restaurants

39. ASSESSOR
Paul D. Petersen
Other Appraisal Division News 13 Appraisers took the IAAO master exam for their Assessment Administration Specialist (AAS) designation and 1 for the Residential Evaluation Specialist (RES) designation
Number is similar to last year but higher as a percent

40. ???

41. ASSESSOR
Paul D. Petersen
Maricopa County Assessor’s Office Agricultural and Land Appraisal Division

42. ASSESSOR
Paul D. Petersen
Agricultural
Tax Year 2017: Appeals total 106 compared to 223 for meetings set

43. ASSESSOR
Paul D. Petersen
Agricultural
CANVAS: Of 4,000 parcels to be canvassed approximately 65% complete. And 500 have received advice letters of non-compliance. UPDATE: Farm Bureau MC Supervisor Districts 1700 farms in Maricopa County. Assessor tracks 875 TUMBLEWEEDS –one of the biggest challenges facing the farmers

44. ASSESSOR
Paul D. Petersen
Agricultural
UPDATE: Arizona Cattle Growers Association Winter Legislative Meeting cattle producers and feeders grazing in Maricopa County Most Cumbersome Issue: Automatic Renewal Leases in perpetuity Statutory Challenges:

45. ASSESSOR
Paul D. Petersen
Vacant Land
Tax Year 2017: Appeals total 325 compared to 365 for meetings set. State Land and the controversy of access over public lands

46. Maricopa County Assessor’s Office
Paul D. Petersen
Maricopa County Assessor’s Office
Residential Division

47. ASSESSOR
Paul D. Petersen
Desktop Review

48. Real Property Types Paul D. Petersen ASSESSOR Vacant Land 183,754 11%
Commercial
70,358 5%
Mobile Unit
37,168 2%
Apartment
28,864
Agriculture
14,161 1%
Displayed data as of 05/06/2016 – total parcel count 1,559,885 or 1.56 million rounded
Paul D. Petersen
ASSESSOR

49. ASSESSOR
Paul D. Petersen

50. IAAO Standard ASSESSOR Paul D. Petersen
3.3.5 Alternative to Periodic On-Site Inspections “Provided that an initial physical inspection has been completed – and the requirements of a well-maintained data-collection and quality- management program (see sections to 3.3.4) have been achieved, jurisdictions may employ a set of digital imaging technology tools to supplement field inspections with a computer assisted office review. These imaging tools should include: Current high-resolution street-view images (at a sub-inch pixel resolution that enables quality grade and physical condition to be verified) Orthophoto images (minimum 6” pixel resolution in urban/suburban and 12” resolution in rural areas, updated every 2 years in rapid growth areas, or years in slow growth areas Low level oblique images capable of being used for measurement verification (four cardinal directions, minimum 6” pixel resolution in urban/suburban and 12” pixel resolution in rural areas, updated every 2 years in rapid growth areas or, 6-10 years in slow growth areas).”

51. What is Assessment Analyst?
ASSESSOR
Paul D. Petersen
What is Assessment Analyst?
Assessment Analyst is a visualization and analytics workflow tool with the integration of technologies via a Geographic Information Systems (GIS) based application Assessment Analyst is a configurable application that allows the user the ability to view, modify, and correct CAMA data, building sketches, ortho and oblique imagery, street front photos, and derived analytics

52. Cycloramas – street front imagery

53. ASSESSOR
Paul D. Petersen
ArcGIS ORTHO IMAGERY

54. Pictometry Oblique Imagery
ASSESSOR
Paul D. Petersen
Pictometry Oblique Imagery

55. Apex v6 sketches Sketch Panel Amended Sketch Panel ASSESSOR
Paul D. Petersen
Apex v6 sketches
Sketch Panel
Amended Sketch Panel

56. Integration OF DESKTOP REVIEW: SOLUTION
ASSESSOR
Paul D. Petersen
Integration OF DESKTOP REVIEW: SOLUTION

57. ASSESSOR
Paul D. Petersen
Methodology

58. ASSESSOR Paul D. Petersen
- Parcels to be canvassed are selected. - Upload/Quality Check. Assignment. - Appraiser opens parcels in queue. Parcel advancement Download request from CAMA to Esri. - ISD complies the files, copies them, then uploads to receive a value.
Parcel histories are created
SVP and Rule B parcels are identified
Sketches placed in repository
Rule B letters sent
Residential department receives phone calls from letters
Appeals, NOPC, NOC are created

59. ASSESSOR
Paul D. Petersen
DTR Letter Mailings
- Maricopa does an extract from Assessment Analyst twice per month. - Of the parcels extracted, all parcels that received a Rule B get reviewed. - A letter is created to send to the taxpayer explaining the changes done to their property via Desktop review. - Letter is mailed the first Friday of every month.

60. Rule b policy ASSESSOR Paul D. Petersen
Limited Property Value Calculation per Title When a new calculation of the full cash value is greater than ten percent from the previous year’s full cash value and/or the square footage of the residential improvements increase more than five percent, then this policy shall be applied. If the property does not meet the scenarios stated above, a different calculation procedure is utilized which is defined in Title of the Arizona Statutes. This procedure allows for a maximum increase of five percent from the preceding year to the current tax year. (Commonly named the Rule A Calculation)

61. ASSESSOR Paul D. Petersen PHASE 1 PHASE 2 45,938 parcels
45,202 parcels run through valuation models
736 parcels required manual entry
2,203 with no component changes or value change
Total FCV change was $249,072,120
45,591 parcels
45,046 parcels run through valuation models
106 parcels required manual entry
3,486 with no component changes or value change
Total FCV change was $353,344,133

62. ASSESSOR
Paul D. Petersen
Appeal Statistics

63. OTHER DESKTOP REVIEW STATISTICS
ASSESSOR
Paul D. Petersen
OTHER DESKTOP REVIEW STATISTICS

64. Started reviewing Phase 3 February of this year
ASSESSOR
Paul D. Petersen
Started reviewing Phase 3 February of this year
Assessment Analyst Mobile
- Phase 4

65. ASSESSOR
Paul D. Petersen
Questions