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Maintains taxpayer name and address chances in applicable software database, currently
AccessPro

Processes new Blind Exemption, Veteran's Credit, Elderly Exemption, and Handicapped
Exemption

Application and verify current recipients are qualified for exemption/credits.
Analyzes financial data submitted to determine eligibility of the applicant.

Sends written correspondence to notify taxpayers regarding new approval and denial of
exemption or credit.

Sends written correspondence to notify taxpayers of removal of exemption or credit due
to new ownership or chance in status of the exemption/credit recipient Inputs data from

exemption applications into applicable database(s) for exemption to be reflected on property
tax bill.

Audits and maintains tax exemption and credit files Maintains MS Excel spreadsheet for
exemption/Credit approval, denials, additions, and removals for the tax year.

Provides support to the Appraisers including researching information at the Registry of Deeds,
Department of Building Safety, the Planning Department, Legal Department, and by
communicating with other cities and towns maintains assessing department files.

Customer Service:

Provides personal and/or telephone assistance to taxpayers in resolving changes and/or
concerns associated with the City of Nashua Exemption/Credit Programs

Provides information to taxpayers regarding NH State Statutes

Assists taxpayers in initiating applications/changes associated with exemptions/veterans credit
program

Processes requests for copies of assessing documents and maps

Participates in researching and resolving issues regarding the day-to-day operations of the
Assessing Department

Department Coordinator/Customer Service Representative (CSR), Assessing

Position is responsible for the accounting functions of the Assessing Department. Reviews and balances
daily value status reports. Administers the Board of Assessors meetings. Records, tracks, and processes
requests for abatement. Responsible for processing payroll and personnel changes and purchasing
requests. Forecasts, prepares, and administers the budget. Addresses customer inquiries and/or
taxpayer concerns Resolves issues regarding the day-to-day operation of the department. Position is
also cross trained for processing of deed transfers, initiating correspondence to taxpayers, processing
plans, quality control of deed transfers, processing, maintaining and auditing exemption files, data
entry of prescribed information utilized in assessment applications, providing assistance to taxpayers in
person and via telephone.

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Reviews/balances daily value status reports; requests problem resolution

Administers the Board of Assessors meetings: prepares agenda, attends meetings, records and
publishes minutes of meetings, schedules appointments

Records and processes municipal and perfected requests for abatement, responds to BTLA and
Superior Court inquiries, tracks status, audits and maintains up to date and accurate files of cases
Analyzes, troubleshoots and recommends improvements to abatement tracking system; confers with
(T to implement programming changes

Updates and maintains Assessing Department web page

Expedites routine department tasks through the knowledge of office
information/data/processing/storing/retrieving practices procedures, use of standard office equipment
and equipment maintenance/troubleshooting

Develops and designs internal forms

Initiates requests for purchase, maintenance of equipment; verifies funds availability; authorizes
payment of invoices, receiving copy of purchase orders, etc.

Provides backup to other administrative positions

Participates in resolving issues regarding the day to day operations of the Assessing Department
Analyses tax exemption and credit applications for qualifications and legitimacy

Processes requests for information and administers invoice system

Schedules, prioritizes and manages workload

Works with minimal supervision and little verification

Maintains files of work done

Maintains document retrieval system

Customer Service

Provides personal and/or telephone assistance to taxpayers in resolving changes and/or concerns
associated with the City of Nashua Assessing Program

Provides information to taxpayers regarding NH State Statutes

Assists taxpayers in initiating applications/changes associated with exemption/veterans credit
program

Processes requests for copies of assessing documents and maps. Tracks, records, and inputs payroll
changes; processes staff personnel time sheets

Writes/updates procedures for position; assists in maintaining dept. procedures manual
Processes Personnel Action Forms

Processes A9-A12 forms

Performs miscellaneous investigative tasks

Assists in planning, forecasting, preparation, and final review of the department budget
Schedules and attends staff meetings. Prepares agenda and meeting minutes
Generates abatement status, financial, overlay and other reports

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Attends staff, other meetings

Reconciles/remits treasurer’s report, income funds to City Treasurer

Management Information Systems

ADMINS

Enter and process abatements- This would include entering the abatements as they are submitted or after the
Board of Assessors approves or denies the abatement. Run exposure reports to recognize what the City's
liability if approved. Once processed, the information is transferred to the Tax Collectors Office to process and
issue refund checks including calculating interest to taxpayers. Enter and Remove Exemptions and Credits-
including the Elderly, Disabled, Improvement to Assist Persons with Disabilities, Solar, Blind, School Dining/
Dormitory/Kitchen, Religious, Educational, Chartable and Veteran's Exemptions, Veteran's, Surviving Spouse
and the All Veteran's Tax Credits to the qualified applicants account. This information is pushed through
overnight from ADMINS to AssessPro to properly apply and exemptions and/or credits are applied to the
applicants’ property for tax billing purposes. Reports printed include abatement and their status (by year),
Superior Court, BTLA and Board of Assessor Decision Meeting report, Abate and Compare report, TC abate for
Tax Collector Office, elderly exemption recipients age report, etc.

ASSESS PRO

Used to maintain property ownership including current and prior owners, legal references for property sales
(current and historical), sale price (current and historical), and any other pertinent information linked to the
sale. Creating/Closing accounts based on new subdivisions, condo docs, new mobile homes, voluntary
mergers, etc. Maintain a narrative description of the property that includes land acreage, number of units,
year built, building square footage, number of baths, rooms and bedrooms, sketch of the building, any plan
references, etc. Update property detail information including construction detail, interior and exterior
information, special features/yard items, activity information, depreciation, sub area details, images (photo of
building) and comments pertaining to the account. The information in AssessPro is used to send out Income
and Expense forms to commercial properties to obtain income and expense information from commercial
property owners. Information in AssessPro is used to send audit letters to exemption/credit recipients. Full
property cards are available to the public and an unofficial property card is updated on the nashuanh.gov
website. Entering abatements to match information entered into the ADMINS. Multiple reports are run and
used to verify data. Those reports include sales, under construction, open building permits, vacant premium,
current use, exemption/credits, building permit status, etc.

GIS

To check and verify the legal description in our records. We compare the information in GIS with the recorded
plan and legal description to insure the property has the correct the dimensions and is being taxed for the
correct land square footage. GIS/Pictometry to verify that what is on our property card is accurate. Outside
building description, if any additions or work done without building permits, yard items (sheds, pools, free

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standing decks, etc.) or special features (dormers, flue, chimney, etc.). Verify the information reported on the
A-9 matches the use reported for the CH, RG and ED exemption.

CITY VIEW

City View is used to print building permits and organize them for assessors to inspect properties and add
improvements listed on the permit to the property record card. Reports are run to track any building permits
that indicate the permits have been paid but not marked as "Issued", permits with no issued date,
voided/expired permits, work being done that doesn't require a building permit, verify if a C/O has been issued
on a property, etc. The permit information is also filtered down from City View to AssessPro so the public can
have access to limited information regarding building permits pulled on any property in question.

ACCOUNTS DOCUMENTS

In house programmed Visual Basic application. Using Adobe Acrobat and Autobookmark to create individual
PDFS and split into appropriate folders.

PICTOMETRY

Used to view properties and check for abnormalities on the exterior information of the property. We compare
the Aerial Photos with the information on the property card and if there was any work done without building
permits or if the building permit was not issued we would pick up that item adding to the property card
(additions, decks, pools, paved areas, lighting, etc.)

LAWSON

Used to enter invoices, payment authorizations, deposits for transactions purchase orders. Printing of reports
including budget reports, exposure reports and payroll reports.

WEBPRO
Imports data from AssessPro at given intervals after billing. Make card data available on the web.

MUNIS

Verifies taxes and record date taxes were paid on a property for an abatement refund and calculating interest
due.

INFOVIEW
Software used to convert regular AssessPro sketches to jpeg files which are viewable on the web.

Microsoft Office Package

Utilize Word and Excel to Mail Merge information from AssessPro to send audit letters to recipients of the
elderly, disabled, veterans, and to assist persons with disabilities, solar and blind exemption/credits. We also
use the programs to mail out sales, Trust and surviving spouse letters. Approvals and denial notices are also
mailed out to all exemption/credit applicants using MailMerge. Mail Merge is also used to create labels to
forward tax bills returned to us by the United States Postal Service.

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External Sources:

Hillsborough County Registry of Deeds

Print deed to change ownership on properties that have sold. View recorded plans and legal description to
verify parcel acreage and lot dimensions. Print Planning Board approvals recoded for an accessory dwelling
units. Print any death certificates recorded or any other documents pertinent to property ownership.

Nashua Telegraph

Information from the Nashua Telegraph death list to confirm the passing of an individual to update our
property records and remove any exemptions/credits. Our office contacts the surviving spouse to have them
complete any necessary paperwork to retain the veteran's credit.

Edmunds/Kelly Blue Book
To determine the value of vehicles on an Elderly or Disabled Exemption.
9th Circuit Probate Court

We utilize the information on the lega! probate notices to update information on a taxpayer that has passed
away and lists the fiduciaries on the property record so future tax bills are mailed to the person in charge of
the estate.

DRA Web Portal

This program is used in conjunction with the Department of Revenue Administration Staff to verify all sales
listed in the Equalization Ratio Study. This information is used to determine what our equalization ratio is for a
particular year.

Revised State Statutes/400 Rules

Site is used to research any laws/rules pertaining to assessing, exemptions and taxation.
Department of Revenue Administration

Used to download forms and instructions needed in our department. PA-29, PA-33, PA-30, Current Use and
Excavation information, etc.

MLS/Zillow/Redfin/Trulia

Information is used to verify and update information on our property record card. This information is used to
compare the current record and update any improves that have been made. We will also remove any items
that are no longer physically on the property (shed, pool, deck, etc.) Data is used to verify the sale being
qualified or unqualified based on bank owned, short sale, foreclosure, etc. Reviewing the MLS also gives us
any rental/leasing information pertinent to commercial/rental properties.

Costar/ LoopNet

Information is used to verify and update information on our property record card for commercial properties.
This information is used to compare the current record and update any improvements that have been made.

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Data is used to verify the sale being qualified or unqualified based on bank owned, portfolio sales, foreclosure,
etc.

Radaris/Intelius

When working on the Ratio Study, these programs are used to help determine if Grantor and Grantee are
related when reviewing.

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Observations — Organizational Structure and MIS
Organizational Structure

The assessing department consists of two major functions which appear to operate separately
from each other; the assessors, commercial and residential and the administrative staff.

The Chief Assessor is the manager of the department responsible for all functions and the day
to day management of all assessors. The department includes two commercial assessors and
two residential assessors. The supervisor of administrative staff manages the activities of all
administrative staff including the processing of exemptions, abatements, deed transfers and
customer service.

During the review of the organizational structure the following observations were noted:

1) Lack of consistent knowledge throughout the staff of the assessing process and functions
within the department due to the separation of management between assessors and
administrative staff.

2) Limited departmental communication. Lack of departmental staff meetings, limited
knowledge of departmental goals and objectives and functions often operate independently.

3) Limited knowledge on potential improvements to the process or growth of the department.
Limited interaction with other city hall departments and divisions.

4) Job descriptions are outdated and somewhat inaccurate, indicating lack of review of the
internal functions for several years.

5) Absence of internal policies, internal training and personal growth opportunities.
Management Information Systems

During the review of the Management Information Systems the following observations were
noted:

1) Data integrity is at risk due to the use of multiple data systems to support the same
transactions.

2) Lack of efficiency due to data being entered in multiple systems.

3) Underutilization of the AssessPro system for exemptions and abatements; reliance on in-
house programmed systems.

4) Increased costs in software maintenance due to multiple data systems.

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Observations and Opinions

1) Ineffective management of the Assessing Department

a.

b
C.
d

Lack of communications skills

No analysis of how the department operates currently
No recommendations to improve efficiency of operations
No review of, or correction to inaccurate job descriptions

2) Lack of internal policies and procedures to guide operations

a.
b.
Cc.

Little to no internal training for assessors

Too much reliance on national and state training programs/documentation
No documented internal assessor training to minimize the subjective
components of developing property assessments

. No new hire training process or Board of Assessors orientation/workshops

e. State required training focuses on changes in rules and laws

Development of polices for the use of sales information, MLS information,
Building Permits, Effective Year Built (EYB) metric, property card changes

Note: A policy committee consisting of the HR Director, Chief of Staff,

Chief Financial Officer and Deputy Counsel has begun reviewing all city policies.
Due to findings during the completion of this audit, a policy to effectively
document employee daily travel has been written and will be submitted to the
mayor for consideration.

3) Disparate software systems utilized by the department are not optimized

a.

b.

c.

Continued reliance on ADMINS software to link systems — need migration path
to eliminate the use of ADMINS

Not fully utilizing the modules in the AssessPRO CAMA system such as
Exemptions/Credits and Abatements

See the Appendix, Exhibit 3 for a software application diagram of all software
systems used by the Assessing Department

Note: Due to findings during the completion of this audit and the need for

an accurate assessment of the GIS function, the mayor’s office has retained
a consultant, CDMSmith, to evaluate applications across several

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departments including, but not limited to, Assessing and GIS. A report is
expected in late March/early April.

4) A full measure and list of all properties within the City has not been conducted since
the early 1990's

oo oF

A full measure and list is designed to update all property records
Last full measure and list conducted in 1991
Results in more reliable and equitable information

Can be conducted on a multi-year basis before the next Revaluation which is
required every five years.

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Conclusions and Major Recommendations

The Assessing Department Management Audit has enabled us to look beyond the operations
of the Assessing Department as several other departments are involved.

Major Recommendations:

1)

2)

3)

4)

5)

6)

7)

8)

Re-establish the Administrative Services Director position reporting to the Mayor
which will more effectively align internal serving functions within the city, including
but not limited to, Assessing, GIS and Information Technology operations under one
directorship.

Eliminate the Chief Assessor position — the Administrative Services Director will direct
the operations of the Assessing Department and working with the Chief Financial
Officer will be charged with a) observing the current operating state and b) creating
and implementing an efficiency/improvement plan.

More effectively use the AssessPro software to conduct assessing business to include
such items such as exemptions/credits and tax abatement processing. Consultation
and technical assistance by Patriot Properties may be needed.

Create and/or update internal policies and procedures to reflect the current state of
operations. Review functions within the department and update job descriptions as

appropriate.

Implement a new mileage reimbursement policy and related procedures for all
employees who use their personal vehicle for City business.

Develop integrated internal training programs for assessing and administrative staff.
Conduct orientation and informational workshops with the Board of Assessors.

Reduce reliance on the City’s legacy ADMINS software applications.
Invest in a full measure & list project over the next few years to update the property

record data. This project will be completed in time to perform the next state
mandated Revaluation.

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