Board Of Aldermen - Agenda - 7/14/2020 - P28
sanitize their hands and tools, they should not go into buildings where there are people who are
sick or showing symptoms or who will not cooperate and wear face-masks. Review and follow
the CDC recommendations: bttns://www.cde.gov/coronavirus/2019-ncov/prevent-getting-
sick/index.html
Moreover, Municipal Assessing Officials may, under Rev 603.03(a)(9)(2), determine that
particular properties should not be inspected if there is any reason “that the property is
inaccessible.” This rule can easily be applied to the current stay-at-home ordered circumstances
and may be applicable in the future with respect to specific properties or property types when
those orders may be relaxed. Just as the contracts and the rules currently provide for alternative
methods of data collection in cases where interior inspections are not possible, those methods
can and should be employed when properties are not accessible due to stay at home orders or
health and safety reasons. Revised protocols and contract amendments should be discussed with
the Department.
Once sales have been qualified and measured and listed, the process of establishing values is
analytical and utilizes, in most cases, the assessor’s remote access/use of the computer assisted
mass appraisal (CAMA) system. The remaining process is largely “distant” from taxpayers.
Once preliminary values have been established, a final field (or desk) review is performed to
make sure that values have been consistently applied property-to-property, neighborhood-to-
neighborhood. A field review is usually performed on a “windshield” or “drive-up” basis and
usually does not require contact with a property occupant.
The last step of a revaluation is typically an informal hearing process. The process provides the
property owner with the opportunity to go over the property record card with the assessor or to
otherwise ask questions about value or the process. Phone interviewers, web-based interactive
meetings, or in-person, masked, interviews as late in the process as possible might be reasonable
solutions to social distancing during the pandemic period. Again, if this is the case, the
Department recommends that a standard operating procedure be decided upon between the
municipality and the assessor and communicated to the Department via a revised contract
addendum or in-house work plan.
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