Board Of Aldermen - Minutes - 11/13/2018 - P25
4,
Permits do not appear to be recorded in a timely manner.
Response: Some building permit projects may take several years to complete. If the work as
described on the building permit is not complete as of April 1* in a particular year, it can be
reviewed in the next year.
The Effective Year Date on property cards appears to be determined inconsistently and
at the discretion of individual Assessors.
Response: The Effective Year Built (EYB) entry on the property card is an important
component in determining the estimated remaining economic life of ahome. An EYB can
change for a home after review of an MLS listing, visual inspection of a property and/or an
in-home inspection.
MLS data and verification appears to be used inconsistently. This practice appears to
create localized disproportionate assessments.
Response: The thought process leading to the conclusion that MLS data and verification
appears to be used inconsistently is unclear. Not all property sales have an associated MLS
listing. When available, MLS information may be used to report to the NH DRA if a sale
should be considered qualified or unqualified. This is important as the NH DRA determines
the equalization ratio for the City of Nashua on an annual basis. MLS information is also
used to update the property card. As with any human process mistakes occur - there could be
instances where an MLS listing was not used. When mistakes or errors occur, the Assessing
Department welcomes the opportunity to correct them when informed.
Staff within the Assessors Office have communicated that their current practice does
not provide notification to residents when the assessed value of their property is
changed.
Response: Letters to homeowners notifying them of a change in their homes assessment has
not been a formal procedure in the Assessing Department. Sometimes such letters have been
sent but not always. We are in the process of determining under what circumstances it would
make sense to notify a homeowner of a change in assessment between the semi-annual tax
bills.
A system of “checks and balances” does not appear to be in place to verify that
assessments are credible.
Response: Each assessor in the Assessing Department is trained and certified by the NH
DRA. There is also a recertification process every five years as well as continuing education
requirements. In addition, every taxpayer has the right to seek an abatement if he or she
believes that his or her property is disproportionately assessed. This is the check and balance
provided by New Hampshire law.
The Uniform Standards of Professional Appraisal Practices (USPAP) document should
be reviewed carefully to ensure that ethical conduct and conflict of interest issues are
fully understood and not violated within the Assessors Office.
Response: As part of the formal training and certification process conducted by the NH
DRA, codes of conduct and conflict of interest protocols are reviewed. The USPAP is
updated every two years, As part of the 5 year recertification process, the assessor is required
to take a USPAP update course. If an assessor has a conflict of interest, they will remove
themselves from the situation and another assessor will be assigned.
Please feel free to contact me should you have any questions.
