9) In coordination with the full measure and list, transition from the use of the EYB to a
grade/condition based method of assessment. While the EYB is an acceptable method
used in assessing, the grade/condition provides for greater transparency and taxpayer
comprehension, An outside, experienced consultant is recommended to assist the city
with this transition.
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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)
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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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
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.
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.
17
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
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
Attends staff, other meetings
Reconciles/remits treasurer’s report, income funds to City Treasurer
Management Information Systems
ADMINS
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
