California's Iconic Property Tax Revolt Measure Passed in 1978
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JUNE 2018 | VOLUME 16 | NUMBER 5 A publication of IAAO on appraisal and appraisal management, within the property assessment industry. PROP 13 TURNS 40 California’s iconic property tax revolt measure passed in 1978 | 8 INSIDE: CLIMATE CHANGE Its impact could be felt from many directions | 14 MARICOPA MARIJUANA Learn at the IAAO Annual Conference how one assessor’s office audits pot facilities | 20 “After developing and implementing CAMA systems for over 40 years, I know there's a need for reliable, cost-effective options. I now focus solely on improved cost models and tables for use by the entire CAMA industry” J Wayne Moore Js sssss ssssss PHD ssss sss’ss ssskss wsss ssssssssss sssss sssbsss ss sssssssss sss ssssssss sss ssss sssssssss sss ssss ssss ss sss bsss sssssssss ssssssbsss Fss sssss sssss’s sssssss bs�ss ssss Moore Precision Cost tabless sssss ssssss s sssssss sssssssss sssssssssssss sss sssssss s sssss sssssssss ssssssss ss ssssssssss ssss sss ssssssssss sss ssssssssss ssssssssss ss sss ss ssss sssss ss ssss sssssssss sssssssssss ss sss ssssssssss sss ssssss ssssssssssss sssssss ssssssss sssssss sssss ssss sssss ss sss fissss sss ssss ss wsss s bs�ss sssssss – ssss’s bssss ss sbjssssss ssssfisbss sssss sssssss sss’ss ssssss ss ssssss ss ssss sssssssssss ss’s ssss ss sss wss sssss Pssssssss Csss ssbsss sss ssss bsss ssssss sssss ssss + Contents JUNE 2018 | VOLUME 16 | NUMBER 5 “After developing and implementing PROP 13: STILL CAMA systems for over 40 8 A DEBATE years, I know there's a need for AFTER ALL THESE YEARS reliable, cost-effective options. I now focus solely on improved cost models and tables for use by the entire CAMA industry” J Wayne Moore Js sssss ssssss PHD The statements made or opinions expressed by au- ssss sss’ss ssskss wsss ssssssssss sssss sssbsss ss sssssssss sss ssssssss 12 22 thors in Fair+Equitable do not necessarily represent sss ssss sssssssss sss ssss ssss ss sss bsss sssssssss ssssssbsss Fss sssss sssss’s a policy position of the International Association sssssss bs�ss ssss Moore Precision Cost tabless A Q&A WITH JEFFERY PRANG CONFERENCE PLENARY ANNOUNCED of Assessing Officers. The ins and outs and ups and downs The Tuesday plenary session for the Annual Fair+Equitable is published of California’s Prop 13, from the Los Conference: Valuing big corporate HQs 10 times a year by the Angeles County Assessor’s perspective International Association sssss ssssss s sssssss sssssssss sssssssssssss sss sssssss s sssss sssssssss of Assessing Officers, 314 W. 10th Street, ssssssss ss ssssssssss ssss sss ssssssssss sss ssssssssss ssssssssss ss sss ss Kansas City, Missouri DIVISIONS COLUMNS 64105-1616. Subscrip- ssss sssss ss ssss sssssssss sssssssssss ss sss ssssssssss sss ssssss tion rate for members is 6 LEGAL 2 OVERVIEW included in annual dues. ssssssssssss sssssss ssssssss sssssss sssss ssss sssss ss sss fissss sss ssss ss Florida bill tackls divided-ownership, IAAO President Dorothy Jacks, AAS Nonmember subscrip- mixed-use high rises 4 INSIGHTS tions are $140 annually. wsss s bs�ss sssssss – ssss’s bssss ss sbjssssss ssssfisbss sssss Individual issues are National and International Press 14 Assessing $10 plus shipping and 24 IAAO EDUCATION OFFERINGS handling. Send address Global warming and the assessor’s office changes to: Membership sssssss sss’ss ssssss ss ssssss ss ssss sssssssssss ss’s ssss ss sss wss Department, International 26 Knowledge Areas 32 IAAO Absolute Association of Assessing sssss Pssssssss Csss ssbsss sss ssss bsss ssssss sssss ssss Leadership and management Chapters; Member News; Calendars Officers, 314 W 10th 34 Career Connection Street, Kansas City, 37 IAAO LIBRARY Missouri 64105-1616. Send correspondence to Subject Guide: Telecommunications towers 36 PROFILE the address above. An Interview with Quantá Crews, Senior Field Appraiser, Maricopa County Assessor’s Office IAAO.ORG JUNE 2018 Fair+Equitable 1 + OVERVIEW Overall, the association is in excellent financial shape, and we will continue to watch our revenues and expenses when planning our future, one that continues to look bright. DOROTHY JACKS, AAS IAAO President In the history of property tax appraisal, One of this year’s cutting-edge programs will be “Auditing Medical Marijuana Facilities,” and in there have been few events that can shape another article in this month’s issue we preview the industry for decades. the program and the unique issues that are not common to other industries. orty years ago this month, there was one We also review plans for the Women’s Initiative when California voters approved Proposition Luncheon at the conference. Minnesota Supreme 13 to reduce property tax rates on homes, Court Justice Anne McKeig will be the guest Fbusinesses and farms and potentially forever speaker, and I hope you will be able to attend the changed the way assessments are handled in Cal- Wednesday luncheon. ifornia to a system based on cost when sold, with Registration is fully underway for the confer- limited annual increases. ence, set for Sept. 23-26 in Minneapolis, and the While only a few of us may have been in the early-bird registration discount ends in mid-July. industry at the time and the vote only changed We expect another large attendance this year as California’s property tax system, we are all aware we have many excellent programs and events. of the significance of the decision. This month’s Besides the scheduled programs, the Minneapolis cover story revisits Prop 13 to look at the impact on Local Host Committee is putting on the annual assessors, California residents, and any potential golf tournament and is finalizing plans for a night changes to the law. out at the ballpark to watch the Minnesota Twins. Attendees of last year’s Annual Conference may Check the website for the latest details. remember that Prop 13 was the subject of one of The thought of baseball reminds me that with our emerging issues sessions, as IAAO always summer beginning, nearly half of the year is works to put on timely and cutting-edge pro- already gone! It’s been a busy year for IAAO, and grams. we are just completing another successful Prep 2 Fair+Equitable JUNE 2018 JUNE 2018 | VOLUME 16 | NUMBER 5 MAGAZINE OF THE INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS the annual budget. With close to half the year gone, we are looking PRESIDENT both at where we are financially in DOROTHY JACKS, AAS [email protected] 2018 and also planning our budgets PRESIDENT-ELECT TIM BONCOSKEY [email protected] for 2019. VICE-PRESIDENT In addition, in this issue we have AMY RASMUSSEN, RES, AAS [email protected] included the 2017 financial reports IMMEDIATE PAST-PRESIDENT to review. RANDY RIPPERGER, CAE [email protected] EXECUTIVE BOARD The continued rapid changes in PATRICK ALESANDRINI, CAE [email protected] technology mean today’s associ- RAYMOND BEATTIE JR. [email protected] ation and assessor’s office have to DANIEL CYPERT, RES [email protected] RYAN HATCH [email protected] continually reevaluate what our BRYAN KINSEY, AAS [email protected] constituents want and need and REBECCA MALMQUIST, CAE [email protected] adapt to meet those needs. L. WADE PATTERSON [email protected] SCOTT TERUYA, AAS [email protected] At the Board we are looking at VIRGINIA GINNY WHIPPLE, AAS [email protected] all areas to see where we need to WILLIAM BIRKLE, AAS [email protected] expand, and where to contract. I EDITORIAL REVIEW BOARD Minnesota Supreme Court Justice Anne McKeig imagine this process will continue RICHARD ALMY; LAUREEN BIRDSALL, CAE; PAUL will be the keynote speaker at the Women’s BIDANSET; CHUCK BLOW, CAE; LARRY J. CLARK, CAE; to be a driving factor for us and Initiative Luncheon during the IAAO Annual PETER CROSSETT; PETE DAVIS; ALAN DORNFEST, AAS; Conference. Read a brief biograhphy on page 23. organizations of all types and sizes. DAVID GINSBORG; THOMAS HAMILTON; LISA HOBART, CAE, PPS; JOHN LINDSAY; MARION JOHNSON, CAE ; Overall the association is in WENDY LAWRENCE; MICHAEL MCCORD, PH.D.; JOSH & Trial Seminar at the Universi- excellent financial shape and we MYERS; JACK PASTERNACKI, CAE; JEFF SPELMAN, CAE; ty of North Carolina. Education will continue to watch our revenues WILLIAM WADSWORTH; JOAN YOUNGMAN has always been important to our and expenses when planning our EXECUTIVE DIRECTOR members and a major focus of the future, one that continues to look RON WORTH, CAE, [email protected] Executive Board, in particular how bright. PUBLICATIONS MANAGER to deliver courses to all our mem- KEITH ROBISON [email protected] I enjoyed a visit to Quincy, Mas- bers across the country and around EDITORS sachusetts, last month attending SANDRA PATTERSON [email protected] the globe. the Northeastern Regional Associ- BARBARA SIMMONS [email protected] We are reviewing how to expand ation of Assessing Officers Con- SUBSCRIPTIONS Subscriptions to Fair+Equitable are complimentary for the capabilities of our Professional ference. It is always a pleasure to members of the International Association of Assessing Development Department to handle spend time with our members and Officers. Nonmember subscriptions are available for $140 and support additional offerings, this was no exception. It is great to annually. For information on becoming a member, contact the potentially through more online see such successful assessor orga- Membership Director, at 816-701-8100 or membership@ courses and automating much of nizations doing the good work that iaao.org. Further information is also available at IAAO.org. the work currently handled man- we all strive to do every day. ADVERTISING For display advertisements, download individual ually. All the best to you, advertising contracts at IAAO.org in the publications menu. Advertisements appearing in Fair+Equitable are paid and do Another focus of the Board is Dorothy Jacks not imply endorsement by IAAO of the products or services advertised.