Minutes

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.

Prints updated property card for file or Appraiser inspection

Draws detailed sketch and calculates square footage of property based on Appraiser's physical
inspection of property

Performs in-house inspection and/or examination of existing city record. Verifies data using
Uses pictometry and prints updated property card for fil

Tracks and records possible work being done without building permit. Periodically supplies
supervisor with updated list to notify Code Enforcement

Communicates with outside organizations regarding the City of Nashua's assessing program

Assists taxpayers in initiating applications/changes associated with exemptions/credit programs

Assessing Admin Specialist Il/CSR

Assists in preparation of proper forms for filing of taxpayer exemptions.

Assessing Admin Specialist Il/CSR

Responsible for providing the leadership, knowledge, supervisory abilities, and skills necessary to
oversee the data management and administrative functions of the Assessing Department and to
oversee and maintain a highly professional customer support function both over the counter and over
the telephone.

Assessing Department Data Management and Administration:

Supervises, prioritizes and delegates assessing administrative workload

and other pertinent valuation data. Appraises property as necessary for defense of assessment
(appraisals require thorough understanding of sales, cost and income approach to value).
Prepares and present cases for Board of Tax and Land Appeals. interfaces with Deputy
Manager/Appraiser |V and Chief Assessor/GIS Manager, Assessing Administrative Specialist III/CSR
Legal/Planning/ Building/IT Division, Taxpayers, Attorneys, Appraisers, Tax Representatives, Public:
Answers questions; composes written correspondence; provides information regarding real

Interviews taxpayers to determine condition of property at time of sale. Analyzes income statements
to determine trends in market and validity of reported income. Defines problem areas if inequitable
taxation; suggests corrective measures; implements corrective measures.

e Maintains staff by recruiting, selecting, orienting, and training employees; maintaining a safe and
secure work environment; developing personal growth opportunities.

e Maintains organization's effectiveness and efficiency by defining, detivering, and supporting strategic
plans for implementing best practices in assessing.

e Directs staff in the measuring, listing and valuation of property to maintain $8.5 B assessment roll.

Profiles of the Organization, Analysis of the

Organizational Structure and Function

Analysis Approach:

The organizational analysis focuses on the functional effectiveness of the assessing
department’s office and management structure.

Objectives, Scope, Methodology of the Audit

The scope of the Management Audit included the review of written and unwritten policies and
procedures; review and evaluation of the policies, practices and procedures related to the
management of the Assessing Department; and review of the organizational structure and the
staffing of the Assessing Department. The Management Audit was not intended to review
individual property cards and assessments, The statutory abatement rules and regulations
guide that process.

Executive Summary

This is a final report on a Management Audit of the Assessing Department within the City of
Nashua. This study was commissioned by Mayor Jim Donchess and was conducted from
November 2018 through February 2019 by Chief Financial Officer John Griffin and Chief of
Staff Kim Kleiner.

Specificatly, Mayor Donchess directed the: