Property Transfer Affidavit - Excel by ley18036

VIEWS: 505 PAGES: 654

More Info
									                                                                 2008 Survey on Ratio Studies                               Revised 7/21/08




                                        Question 1: Name
Session ID             Submit Time      (first last):        Question 1: Title:                 Question 1: Jurisdiction:



227600010 Alabama       6/16/2008 12:25 Derrick Coleman      Field Operations Supervisor        Alabama




225770487 Alaska         6/6/2008 14:39 Ronald Brown         Asst. State Assessor               State of Alaska




219838630 Arizona        5/9/2008 16:58 Valerie Courtright   Research and Compliance Manager State of Arizona




229387653 Arkansas      6/24/2008 13:51 Amy Gilbert          Ratio Study Coordinator            State of Arkansas


224692949 California     6/2/2008 11:46 Mark Nisson          Tax Policy Analyst                 California




                                                                             1 of 654
                                                                          2008 Survey on Ratio Studies                                Revised 7/21/08




                                                  Question 1: Name
Session ID                       Submit Time      (first last):       Question 1: Title:                  Question 1: Jurisdiction:




221876676 Colorado                5/19/2008 13:28 Kenneth Beazer      Property Tax Specialist III         State of Colorado




227610210 Connecticut             6/16/2008 12:56 Patrick Sullivan    Sales Assessment Ratio Field Rep.   State of Connecticut




232528905 Delaware                 7/10/2008 9:38 Louis Cox           Assessment Supervisor               Kent County, Delaware


223624801 District of Columbia    5/28/2008 10:46 Cappello, Stephen   Supervisory Appraiser               Washington, DC




229991326 Florida                 6/26/2008 18:54 Al Mobley                                               Florida
                                                                                      2 of 654
                                                                      2008 Survey on Ratio Studies                               Revised 7/21/08




                                              Question 1: Name
Session ID                   Submit Time      (first last):       Question 1: Title:                 Question 1: Jurisdiction:




226262869 Georgia              6/10/2008 4:39 Todd Paschal        Director - Sales Ratio Division    State of Georgia




222967490 Hawaii County of    5/23/2008 18:03 Stanley Sitko       Real Property Administrator        County of Hawaii


                                                              PROPERTY VALUATION ANALYST
225715596 Hawaii-Honolulu      6/6/2008 11:53 PAULINE IWAMOTO III                        CITY AND COUNTY OF HONOLULU




219565172 Idaho                5/8/2008 15:18 Alan S. Dornfest    Property Tax Policy Supervisor     Idaho


                                              David Fangmeier &   Supervisors, Sales Ratio &
229828628 Illinois             6/26/2008 8:25 Margaret Filipiak   Equalization Unit


223678336 Indiana             5/28/2008 13:27 Barry Wood          Assessment Division Director       Indiana


223360333 Iowa                5/27/2008 10:38 Karen Cooper        Revenue Examiner III               State
                                                                              3 of 654
                                                                     2008 Survey on Ratio Studies                                   Revised 7/21/08




                                            Question 1: Name
Session ID                 Submit Time      (first last):        Question 1: Title:                 Question 1: Jurisdiction:




223867472 Kansas             5/29/2008 7:10 Peter Davis          Ratio Study Manager                State of Kansas



227811907 Kentucky           6/17/2008 9:44 Kim Holt             Program Coordinator                Kentucky

225223830 Louisiana          6/4/2008 13:39 Jeff Crosby          Director - Appraisal Division


219421362 Maine                5/8/2008 7:59 Thomas E. Walker    Tax Section Manager                Maine


248825229 Maryland           9/30/2008 6:15 wagner joe           assessor supervisor                state of maryland


235170376 Massachusetts     7/23/2008 11:33 James Paquette       Sr. Analyst                        Commonwealth of Massachusetts


                                                                 Manager, Local Assessment Review
219204530 Michigan           5/7/2008 11:26 Harold E. Anderson   Section                          State of Michigan


225709474 Minnesota          6/6/2008 10:26 Leonard Peterson     Senior Research Analyst/Supervisor State of Minnesota


             Mississippi                    T. W. Bearden        Division Director                  State of Mississippi

224987533 Missouri           6/3/2008 13:29 Shawn T. Ordway      Ratio Section Manager              Missouri

234862355 Montana            7/22/2008 0:00 Debbie Jurcich       Bureau Chief Management Analysts Montana

226073617 Nebraska             6/9/2008 8:54 Ruth A Sorensen     Property Tax Administrator
                                                                               4 of 654             Nebraska
                                                                    2008 Survey on Ratio Studies                                Revised 7/21/08




                                            Question 1: Name
Session ID                 Submit Time      (first last):       Question 1: Title:                 Question 1: Jurisdiction:

                                                                Chief, Division of Assessment
227091979 Nevada             6/13/2008 7:53 Terry Rubald        Standards                          State of Nevada




220080318 New Hampshire      5/12/2008 6:10 Linda Kennedy       Manager, Equalization Bureau       State of New Hampshire



220418758 New Jersey         5/14/2008 7:49 James LeBlon        Prinicpal Field Representative     State of New Jersey




227886700 New Mexico        6/17/2008 12:58 Randall Kincaid     Appraiser                          NM Taxation & Revenue Dept


232021825 New York             7/8/2008 9:19 james f. dunne     director of tax research           State


226268530 North Carolina     6/10/2008 5:45 Bill Wilkes         Assistant Director                 North Carolina




221365078 North Dakota       5/16/2008 8:40 Marcy Dickerson     State Supervisor of Assessments    State of North Dakota



221386884 Ohio               5/16/2008 9:43 Shelley Wilson      Executive Administrator            Ohio


219143450 Oklahoma             5/7/2008 8:25 Joe Hapgood, CAE   Revenue Administrator              State of Oklahoma




                                                                                5 of 654
                                                                        2008 Survey on Ratio Studies                                  Revised 7/21/08




                                             Question 1: Name
Session ID                 Submit Time       (first last):          Question 1: Title:                 Question 1: Jurisdiction:




229826747 Oregon             6/26/2008 9:24 Al Gaines               Appraiser/Analyst                  Oregon




231026524 Pennsylvania         7/2/2008 6:53 Gregory J. Schoffler   Executive Director                 Commonwealth of Pennsylvania




                                                                    SUPERVISOR-LOCAL
224883272 Rhode Island         6/3/2008 8:16 JAMES SAVAGE           GOVERNMENT ASSISTANCE              STATE OF RHODE ISLAND




227795364 South Carolina     6/17/2008 8:56 Sandy Houck             Special Projects Coordinator       Property Div.




227759046 South Dakota       6/17/2008 6:57 Colleen R. Skinner      Property Tas Specialist            South Dakota


                                                                                   6 of 654
227786563 Tennessee          6/17/2008 8:49 Barry Monson            State Valuation Coordinator        State of Tennessee
                                                                  2008 Survey on Ratio Studies                                  Revised 7/21/08




                                           Question 1: Name
Session ID                Submit Time      (first last):      Question 1: Title:                    Question 1: Jurisdiction:



219492696 Texas             5/8/2008 11:40 Buddy Breivogel    Manager                               State of Texas



232303236 Utah              7/9/2008 11:05 Gerald Osborne     Real Property Section Manager         State of Utah



229283001 Vermont           6/24/2008 8:45 Mark Paulsen       District Advisor Supervisor           State of Vermont




223575935 Virginia          5/28/2008 8:44 H.Keith Mawyer     Manager




223974014 Washington       5/29/2008 11:19 Deb Mandeville     Property & Acquisition Specialist 5   Washington




231061853 West Virginia       7/2/2008 7:43 Judy              Appraiser Manager


                                                                              7 of 654
                                                                        2008 Survey on Ratio Studies                                Revised 7/21/08




                                                 Question 1: Name
Session ID                      Submit Time      (first last):      Question 1: Title:                  Question 1: Jurisdiction:




226546437 Wisconsin               6/11/2008 7:05 Scott Shields      Equalization Section Chief          State of Wisconsin




227127561 Wyoming                6/13/2008 10:11 Kenneth Uhrich     Appraisal Supervisor                State of Wyoming
          US Totals




223951192 CA Alberta             5/29/2008 10:23 Darryl Menzak      Manager                             Province of Alberta




233074212 CA British Columbia    7/13/2008 10:18 Bruce Turner       Executive Director                  British Columbia




225673715 CA Manitoba               6/6/2008 9:15 Goedon Tepleski   Residential Valuation Coordinator   Province of Manitoba


229306993 CA New Brunswick       6/24/2008 10:15 Losier Gérard      Manager of Support Services         New Brunswick
                                                                                 8 of 654
                                                                         2008 Survey on Ratio Studies                               Revised 7/21/08




                                                 Question 1: Name
Session ID                       Submit Time     (first last):       Question 1: Title:                 Question 1: Jurisdiction:



232579380 CA Newfoundland         7/10/2008 11:59 Glenn G Stacey     Provincial CAMA Specialist         Newfoundland




219819311 CA NW terr               5/9/2008 14:54 Terry Brookes      Manager of Property Assessment     Northwest Territories


252185537 Nova Scotia            10/14/2008 15:16 Jean Thorburn      VP-Quality Services                Nova Scotia




230083037 CA Ontario               6/27/2008 7:28 Craig Bishop       Manager, Statistical Support       Province of Ontario




236189127 Prince Edward Island     7/29/2008 6:53 Janice MacDonald   Valuation Coordinator              Prince Edward Island




222414173 CA Quebec               5/21/2008 12:35 Gauthier Mathieu   Chartered real estate appraiser    Quebec




236740091 Saskatchewan             7/31/2008 9:46 Steve Suchan       Director, Technical Standards      Saskatchewan
          Canadian Totals




                                                                                     9 of 654
                                                    2008 Survey on Ratio Studies                                           Revised 7/21/08




                                                  Question 1:
             Question 1: Agency name:             Country:        Question 1: E-mail address:         Question 1: Phone:



Alabama      Alabama Department of Revenue        United States derrick.coleman@revenue.alabama.gov   334-242-1525




Alaska       Office of the State Assessor         USA             ronald.brown@alaska.gov             (907) 269-4565




Arizona      Arizona Department of Revenue        USA             vcourtright@azdor.gov               602.716.6866




Arkansas     Assessment Coordination Department   USA             Amy.Gilbert@acd.state.ar.us         501-324-9121


California   Board of Equalization                USA             Mark.Nisson@boe.ca.gov              916-324-0295




                                                                10 of 654
                                                                             2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                                           Question 1:
                       Question 1: Agency name:                            Country:        Question 1: E-mail address:   Question 1: Phone:




Colorado               Department of Local Affairs, Div. of Property Tax   USA             ken.beazer@state.co.us        303-866-2790




Connecticut            State of Connecticut                                USA             patrick.j.sullivan@ct.gov     860-418-6406




Delaware               Assessment Division                                 USA             lou.cox@co.kent.de.us         302-744-2402


District of Columbia   Office of Tax and Revenue                                           Stephen.Cappello@dc.gov       (202)442-6738




Florida                Florida Department of Revenue                       USA             mobleya@dor.state.fl.us       850-487-0945
                                                                                         11 of 654
                                                              2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                            Question 1:
                   Question 1: Agency name:                 Country:        Question 1: E-mail address:   Question 1: Phone:




Georgia            Department of Audits and Accounts        US              paschal@audits.ga.gov         404-656-0492




Hawaii County of   Real Property Tax Division               USA             ssitko@co.hawaii.hi.us        (808) 961-8286



Hawaii-Honolulu    REAL PROPERTY ASSESSMENT DIVISION        USA             piwamoto@honolulu.gov         (808) 527-5548




Idaho              Idaho State Tax Commission               U.S.            adornfest@tax.idaho.gov       208-334-7742



Illinois           Illinois Dept. of Revenue                United States david.fangmeier@illinois.gov    217-557-0965


Indiana            Department of Local Government Finance   United States Bwood@dlgf.in.gov               (317) 232-3762


Iowa               Iowa Department of Revenue               USA             karen.cooper@iowa.gov         515-281-3304
                                                                          12 of 654
                                                                       2008 Survey on Ratio Studies                                      Revised 7/21/08




                                                                     Question 1:
                Question 1: Agency name:                             Country:        Question 1: E-mail address:    Question 1: Phone:




Kansas          Property Valuation Division                          USA             pete_davis@kdor.state.ks.us    785 296-3770



Kentucky        Kentucky Department of Revenue                       USA             kim.holt@ky.gov                502/564-8338

Louisiana       Louisiana Tax Commission                             USA             jeffrey.crosby@la.gov          225.925.7830 x222


Maine           Maine Revenue Service                                USA             Thoams.e.walker@maine.gov      207 287-4785


Maryland        state of maryland dept of assessments and taxation   usa             jwagner@dat.state.md.us        410-767-1199


Massachusetts   Department of Revenue                                USA             paquettej@dor.state.ma.us      617-626-2395



Michigan        Michigan Department Treasury                         USA             AndersonH1@michigan.gov        517-373-3327


Minnesota       Minnesota Department of Revenue                      USA             Leonard.Peterson@state.mn.us   (651)556-6110


Mississippi     Mississippi State Tax Commission                     USA                                            601-876-7164

Missouri        State Tax Commission of Missouri                     USA             shawn.ordway@stc.mo.gov        573-751-1726

Montana         Department of Revenue                                USA             djurcich@mt.gov                406-841-2573

Nebraska        Department of Revenue                                USA           13 ruth.sorensen@nebraska.gov
                                                                                       of 654                       402-471-5962
                                                               2008 Survey on Ratio Studies                                        Revised 7/21/08




                                                             Question 1:
                 Question 1: Agency name:                    Country:        Question 1: E-mail address:      Question 1: Phone:



Nevada           Department of Taxation                      United States trubald@tax.state.nv.us            775-684-2095




New Hampshire    NH Dept. of Revenue Administration          USA             lkennedy@rev.state.nh.gov        603-271-2687



New Jersey       Div. of Taxation                            US              james.leblon@treas.state.nj.us   609-633-7498




New Mexico       Property Tax Division                       USA             Randallj.kincaid@state.nm.us     575-528-6156


New York         NY State Office of Real Property Services   US              jim.dunne@orps.state.ny.us       518-473-4532


North Carolina   Department of Revenue                       United States william.wilkes@dornc.com           (919) 733-7711




North Dakota     Office of State Tax Commissioner            United States mdickerson@state.nd.gov            701.328.3128



Ohio             Department of Taxation                      USA             shelley_wilson@tax.state.oh.us   614-466-5744


Oklahoma         Oklahoma Tax Commission                     USA             jhapgood@tax.ok.gov              (405) 319-8227




                                                                           14 of 654
                                                                  2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                                Question 1:
                 Question 1: Agency name:                       Country:        Question 1: E-mail address:   Question 1: Phone:




Oregon           Oregon Department of Revenue                   USA             al.gaines@state.or.us         541.686.7939




Pennsylvania     State Tax Equalization Board                   United States gschoffler@state.pa.us          (717) 787-5950




Rhode Island     DIVISION OF PROPERTY VALUATION                                 JSAVAGE@MAIL.STATE.RI.US      401-222-2885




South Carolina   South Carolina Department of Revenue           U.S.            houcks@sctax.org              (803) 898-5478




South Dakota     Department of Revenue and Regulation           USA             COLLEEN.SKINNER@STATE.SD.US   (605) 773-5120


                                                                              15 of 654
Tennessee        Comptroller Division of Property Assessments   USA             barry.monson@state.tn.us      (615) 401-7912
                                                           2008 Survey on Ratio Studies                                          Revised 7/21/08




                                                         Question 1:
                Question 1: Agency name:                 Country:        Question 1: E-mail address:       Question 1: Phone:



Texas           Comptroller of Public Accounts           US              buddy.breivogel@cpa.state.tx.us            5123058681



Utah            Utah State Tax Commission                USA             gosborne@utah.gov                 801-541-6874



Vermont         Vermont Tax Department                   USA             mark.paulsen@state.vt.us          802-828-5870




Virginia        Virginia Department of Taxation                          keith.mawyer@tax.virginia.gov     (804) 367-8020




Washington      Dept of Revenue, Property Tax Division   USA             debm@dor.wa.gov                   (360) 570-5863




West Virginia   WV State Tax Department                  USA             sjudy@tax.state.wv.us                      3045583940


                                                                       16 of 654
                                                   2008 Survey on Ratio Studies                                      Revised 7/21/08




                                                 Question 1:
                      Question 1: Agency name:   Country:        Question 1: E-mail address:    Question 1: Phone:




Wisconsin             Department of Revenue      United States Scott.Shields@revenue.wi.gov     (608) 266-8223




Wyoming               Property Tax Division      USA             kuhric@state.wy.us             (307) 777-5232
US Totals




CA Alberta            Municipal Affairs          Canada          darryl.menzak@gov.ab.ca        780-422-3110




CA British Columbia   BC Assessment Authority    Canada          bruce.turner@bcassessment.ca   250-595-6211




CA Manitoba           Assessment Services        Canada          gordon.tepleski@gov.mb.ca


CA New Brunswick      Service New Brunswick      Canada          gerard.losier@snb.ca           (506)-457-7862
                                                               17 of 654
                                                                           2008 Survey on Ratio Studies                                            Revised 7/21/08




                                                                         Question 1:
                      Question 1: Agency name:                           Country:        Question 1: E-mail address:        Question 1: Phone:



CA Newfoundland       Municipal Assessment Agency Inc                    Canada          gstacey@maa.ca                     709-724-1532




CA NW terr            Municipal and Community Affairs                    Canada          terry_brookes@gov.nt.ca            (867) 920-3023


Nova Scotia           Property Valuation Services Corporation            Canada          thorbujp@gov.ns.ca                 902-222-6865




CA Ontario            Municipal Property Assessment Corporation (MPAC)   Canada          bishopcr@mpac.ca                   905-937-6182




Prince Edward Island Provincial Treasury, Taxation & Property Records    CANADA          ajmacdonald@gov.pe.ca              (902) 368-6631




CA Quebec             Ministry of municipal affairs and regions          Canada          mathieu.gauthier@mamr.gouv.qc.ca   418-691-2015, p 3180



                      Saskatchewan Assessment Management Agency
Saskatchewan          (SAMA)                                             Canada          steve.suchan@sama.sk.ca            306 924-8024
Canadian Totals




                                                                                       18 of 654
                                                                      2008 Survey on Ratio Studies   Revised 7/21/08




             Question 2: Q2: What is your
             jurisdiction type?             Question 2: Other, describe (50 char limit):



Alabama      State agency




Alaska       State agency




Arizona      State agency




Arkansas     State agency


California   State agency




                                                                                 19 of 654
                                                                                    2008 Survey on Ratio Studies   Revised 7/21/08




                       Question 2: Q2: What is your
                       jurisdiction type?                 Question 2: Other, describe (50 char limit):




Colorado               State agency




Connecticut            State agency




Delaware               Local


District of Columbia   Other, describe (50 char limit):   Best described as local, without state oversight.




Florida                State agency
                                                                                               20 of 654
                                                                            2008 Survey on Ratio Studies   Revised 7/21/08




                   Question 2: Q2: What is your
                   jurisdiction type?             Question 2: Other, describe (50 char limit):




Georgia            State agency




Hawaii County of   Local



Hawaii-Honolulu    Local




Idaho              State agency



Illinois           State agency


Indiana            State agency


Iowa               State agency
                                                                                       21 of 654
                                                                         2008 Survey on Ratio Studies   Revised 7/21/08




                Question 2: Q2: What is your
                jurisdiction type?             Question 2: Other, describe (50 char limit):




Kansas          State agency



Kentucky        State agency

Louisiana       State agency


Maine           State agency


Maryland        State agency


Massachusetts   State agency



Michigan        State agency


Minnesota       State agency


Mississippi     State agency

Missouri        State agency

Montana         State agency

Nebraska        State agency                                                        22 of 654
                                                                          2008 Survey on Ratio Studies   Revised 7/21/08




                 Question 2: Q2: What is your
                 jurisdiction type?             Question 2: Other, describe (50 char limit):



Nevada           State agency




New Hampshire    State agency



New Jersey       State agency




New Mexico       State agency


New York         State agency


North Carolina   State agency




North Dakota     State agency



Ohio             State agency


Oklahoma         State agency




                                                                                     23 of 654
                                                                          2008 Survey on Ratio Studies   Revised 7/21/08




                 Question 2: Q2: What is your
                 jurisdiction type?             Question 2: Other, describe (50 char limit):




Oregon           State agency




Pennsylvania     State agency




Rhode Island     State agency




South Carolina   State agency




South Dakota     State agency


                                                                                     24 of 654
Tennessee        State agency
                                                                         2008 Survey on Ratio Studies   Revised 7/21/08




                Question 2: Q2: What is your
                jurisdiction type?             Question 2: Other, describe (50 char limit):



Texas           State agency



Utah            State agency



Vermont         State agency




Virginia        State agency




Washington      State agency




West Virginia   State agency


                                                                                    25 of 654
                                                                               2008 Survey on Ratio Studies   Revised 7/21/08




                      Question 2: Q2: What is your
                      jurisdiction type?             Question 2: Other, describe (50 char limit):




Wisconsin             State agency




Wyoming               State agency
US Totals




CA Alberta            Provincial agency




CA British Columbia   Provincial agency




CA Manitoba           Provincial agency


CA New Brunswick      Provincial agency
                                                                                          26 of 654
                                                                              2008 Survey on Ratio Studies   Revised 7/21/08




                     Question 2: Q2: What is your
                     jurisdiction type?             Question 2: Other, describe (50 char limit):



CA Newfoundland      State agency




CA NW terr           Territory


Nova Scotia          Provincial agency




CA Ontario           Provincial agency




Prince Edward Island Provincial agency




CA Quebec            Local




Saskatchewan         Provincial agency
Canadian Totals




                                                                                         27 of 654
                                                                          2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                              Question 4:
             Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
             annual or explain other variations.                                                             (check all that apply)                           erritory officials



Alabama      Annual                                                                                                                                                            1




Alaska       Not required by statute.




Arizona      Statutes say we MAY conduct studies annually. (We do).                                                                                                            1




             Annual except real estate. Real estate is after reappraisal. Three to five year reappraisal.
Arkansas     Can do ratio study on real estate at any time.                                                                                                                    1
             We don't conduct ratio studies, per se, of locally assessed properties. Instead, we sample
             the assessments of some counties for purposes of measuring overall assessment levels
California   under the vagaries of Proposition 13.                                                                                                                             1




                                                                                     28 of 654
                                                                                    2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                        Question 4:
                       Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                       annual or explain other variations.                                                             (check all that apply)                           erritory officials




Colorado               Annual                                                                                                                                                            1




Connecticut            Annual                                                                                                                                                            1




Delaware               It is not required to conduct ratio studies and such studies are not conducted


District of Columbia   annual




Florida                Annual                                                                                                                                                            1
                                                                                               29 of 654
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                    Question 4:
                   Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                   annual or explain other variations.                                                             (check all that apply)                           erritory officials




Georgia            annually                                                                                                                                                          1




Hawaii County of   Annual



Hawaii-Honolulu    Annual and as need arises.




Idaho              annual                                                                                                                                                            1



Illinois           Annually                                                                                                                                                          1


Indiana            Annually


Iowa               Annually                                                                                                                                                          1
                                                                                           30 of 654
                                                                              2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                                 Question 4:
                Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                annual or explain other variations.                                                             (check all that apply)                           erritory officials




Kansas          Annually                                                                                                                                                          1



Kentucky        Annually                                                                                                                                                          1

Louisiana       Annually                                                                                                                                                          1


Maine           Annual                                                                                                                                                            1

                md reassesses every property on a triennial basis, a ratio study is done annually for the
Maryland        third being reassessed                                                                                                                                            1


Massachusetts   Every 3 years.                                                                                                                                                    1



Michigan        Ratio and/or appraisal studies are the responcibility of the County Equalization department.


Minnesota       Annual                                                                                                                                                            1


Mississippi     Once every four years (at Least)                                                                                                                                  1

Missouri        Bi-ennial, following each bi-ennial reassessment.                                                                                                                 1

Montana         Annual for railroad and airline tax rate; used to verify 6 year cyclical rappraisal accuracy                                                                      1

Nebraska        Annually                                                                 31 of 654                                                                                1
                                                                              2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                  Question 4:
                 Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                 annual or explain other variations.                                                             (check all that apply)                           erritory officials

                 Conducted annually; however, each county is studied only once every 3 years. (1/3 of total
Nevada           counties each year)                                                                                                                                               1




New Hampshire    Annual                                                                                                                                                            1



New Jersey       Annual                                                                                                                                                            1




New Mexico       Annually                                                                                                                                                          1


New York         annual                                                                                                                                                            1


North Carolina   Annually                                                                                                                                                          1




North Dakota     Annual                                                                                                                                                            1



Ohio             semi-annaully                                                                                                                                                     1


Oklahoma         Annually                                                                                                                                                          1




                                                                                         32 of 654
                                                                               2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                                                                    Question 4:
                 Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if     Question 4: Q4: Who conducts your ratio study?   State/province/t
                 annual or explain other variations.                                                               (check all that apply)                           erritory officials




                 State is not required to conduct ratio studies, but counties (36) are required by statute to do
Oregon           so annually.




Pennsylvania     Annual and when Court Ordered                                                                                                                                       1




Rhode Island     ANNUAL                                                                                                                                                              1




South Carolina   Annually                                                                                                                                                            1




South Dakota     ANNUAL                                                                                                                                                              1


                                                                                         33 of 654
Tennessee        Every 2 years                                                                                                                                                       1
                                                                             2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                 Question 4:
                Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                annual or explain other variations.                                                             (check all that apply)                           erritory officials



Texas           Annually                                                                                                                                                          1



Utah            Annual                                                                                                                                                            1



Vermont         Annually                                                                                                                                                          1




Virginia        Annual                                                                                                                                                            1




Washington      Annually                                                                                                                                                          1




West Virginia   Annual                                                                                                                                                            1


                                                                                        34 of 654
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                                                                        Question 4:
                      Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if    Question 4: Q4: Who conducts your ratio study?   State/province/t
                      annual or explain other variations.                                                              (check all that apply)                           erritory officials




Wisconsin             Annually, but quarterly report is also run                                                                                                                         1




Wyoming               Annually                                                                                                                                                           1
US Totals                                                                                                         38                                                                    44




CA Alberta            Annual                                                                                                                                                             1




CA British Columbia   Annual for performance reporting; more frequent for valuation & audit purposes.                                                                                    1




CA Manitoba           We are not required under any statute we do however as policy conduct a study each year.                                                                           1


CA New Brunswick      Annually                                                                                                                                                           1
                                                                                              35 of 654
                                                                                   2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                       Question 4:
                      Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                      annual or explain other variations.                                                             (check all that apply)                           erritory officials



CA Newfoundland       Every 3 years                                                                                                                                                     1




CA NW terr            No specific requirement.


Nova Scotia           annual                                                                                                                                                            1




CA Ontario            Every four years with each assessment update.                                                                                                                     1




Prince Edward Island We conduct ratio studies on an Annual basis.                                                                                                                       1




CA Quebec             Annually                                                                                                                                                          1




Saskatchewan          Annual as per primary audit legislation                                                                                                                           1
Canadian Totals                                                                                                                                                                        10

                                                                                                                                                                       State does but
                                                                                                                                                                       Local does
                                                                                                                                                                       column



                                                                                              36 of 654
                                                                          2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                        Question 6: Q6: If you use both
                             Question 4: Contracted                                                                     sales and independent
             Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
             4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
             officials       company)               (50 char limit):           include?                                 type or category of property?



Alabama                                                                        Sales only



                                                                               Both sales and independent appraisals
Alaska                   1                                                     (Changed to Sales Only)




Arizona                                                                        Sales only




Arkansas                                                                       Both sales and independent appraisals    Yes, comments (50 char limit):


California                                                                     Independent appraisals only




                                                                                    37 of 654
                                                                                    2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                  Question 6: Q6: If you use both
                                       Question 4: Contracted                                                                     sales and independent
                       Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                       4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                       officials       company)               (50 char limit):           include?                                 type or category of property?




Colorado                                                    1                            Both sales and independent appraisals    Yes, comments (50 char limit):




Connecticut                                                                              Sales only




Delaware                                                        Not applicable


District of Columbia               1                                                     Sales only




Florida                                                                                  Both sales and independent appraisals    Yes, comments (50 char limit):
                                                                                             38 of 654
                                                                                2008 Survey on Ratio Studies                                                     Revised 7/21/08




                                                                                                                               Question 6: Q6: If you use both
                                   Question 4: Contracted                                                                      sales and independent
                   Question        service provider                                  Question 5: Q5: Which of the following    appraisals, can they be
                   4: Local        (university or private Question 4: Other, specify does your real property ratio study       combined in order to study one
                   officials       company)               (50 char limit):           include?                                  type or category of property?




Georgia                                                                                Both sales and independent appraisals   Yes, comments (50 char limit):




Hawaii County of               1                          In house valuation analyst   Sales only



Hawaii-Honolulu                1                                                       Sales only




Idaho                                                                                  Sales only



Illinois                                                                               Sales only

                                                                                       Both sales and independent appraisals
Indiana                        1                                                       (Changed to Sales Only)


Iowa                                                                                   Both sales and independent appraisals   Yes, comments (50 char limit):
                                                                                           39 of 654
                                                                             2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                           Question 6: Q6: If you use both
                                Question 4: Contracted                                                                     sales and independent
                Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                officials       company)               (50 char limit):           include?                                 type or category of property?




Kansas                                                                            Sales only



Kentucky                                                                          Both sales and independent appraisals    Yes, comments (50 char limit):

Louisiana                                                                         Both sales and independent appraisals    Yes, comments (50 char limit):


Maine                       1                                                     Both sales and independent appraisals    Yes, comments (50 char limit):


Maryland                                                 this dept                Sales only


Massachusetts               1                                                     Both sales and independent appraisals    Yes, comments (50 char limit):



Michigan                    1                                                     Both sales and independent appraisals    Yes, comments (50 char limit):


Minnesota                   1                                                     Sales only


Mississippi                 1                        1                            Sales only

Missouri                                                                          Both sales and independent appraisals    Yes, comments (50 char limit):

Montana                                                                           Sales only

Nebraska                                                                          Sales only654
                                                                                      40 of
                                                                              2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                            Question 6: Q6: If you use both
                                 Question 4: Contracted                                                                     sales and independent
                 Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                 4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                 officials       company)               (50 char limit):           include?                                 type or category of property?



Nevada                                                                             Both sales and independent appraisals    No




New Hampshire                                                                      Sales only



New Jersey                   1                                                     Sales only




New Mexico                                                                         Sales only


New York                                                                           Both sales and independent appraisals    Yes, comments (50 char limit):


North Carolina               1                                                     Sales only




North Dakota                 1                                                     Both sales and independent appraisals    Yes, comments (50 char limit):



Ohio                                                                               Sales only


Oklahoma                                                                           Sales only




                                                                                        41 of 654
                                                                              2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                            Question 6: Q6: If you use both
                                 Question 4: Contracted                                                                     sales and independent
                 Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                 4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                 officials       company)               (50 char limit):           include?                                 type or category of property?




Oregon                       1                                                     Sales only




Pennsylvania                                                                       Both sales and independent appraisals    No




Rhode Island                                                                       Sales only




South Carolina               0                                                     Sales only




South Dakota                                                                       Sales only


                                                                                       42 of 654
Tennessee                                                                          Sales only
                                                                             2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                           Question 6: Q6: If you use both
                                Question 4: Contracted                                                                     sales and independent
                Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                officials       company)               (50 char limit):           include?                                 type or category of property?



Texas                                                                             Both sales and independent appraisals    Yes, comments (50 char limit):



Utah                        1                                                     Sales only



Vermont                                                                           Both sales and independent appraisals    Yes, comments (50 char limit):




Virginia                    1                                                     Sales only




Washington                                                                        Both sales and independent appraisals    Yes, comments (50 char limit):




West Virginia                                                                     Sales only


                                                                                       43 of 654
                                                                                   2008 Survey on Ratio Studies                                                         Revised 7/21/08




                                                                                                                                      Question 6: Q6: If you use both
                                      Question 4: Contracted                                                                          sales and independent
                      Question        service provider                                  Question 5: Q5: Which of the following        appraisals, can they be
                      4: Local        (university or private Question 4: Other, specify does your real property ratio study           combined in order to study one
                      officials       company)               (50 char limit):           include?                                      type or category of property?




Wisconsin                         1                                                     Both sales and independent appraisals         yes, comments (50 char limit):




Wyoming                        1                                                        Sales only
US Totals                     18                           2                                                                     25




CA Alberta                                                     Province                 Both sales and independent appraisals         Yes, comments (50 char limit):




CA British Columbia                                                                     Sales only




CA Manitoba                                                                             Sales only


CA New Brunswick                                                                        Sales only
                                                                                            44 of 654
                                                                                    2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                  Question 6: Q6: If you use both
                                       Question 4: Contracted                                                                     sales and independent
                       Question        service provider                                  Question 5: Q5: Which of the following   appraisals, can they be
                       4: Local        (university or private Question 4: Other, specify does your real property ratio study      combined in order to study one
                       officials       company)               (50 char limit):           include?                                 type or category of property?



CA Newfoundland                                                                          Sales only




CA NW terr                                                  1                            Sales only


Nova Scotia                                                                              Sales only




CA Ontario                                                                               Sales only




Prince Edward Island                                                                     Sales only




CA Quebec                                                                                Sales only




Saskatchewan                                                                             Sales only
Canadian Totals                    0                        1




                                                                                              45 of 654
                                                          2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                          Question 7: Q7: If sales are
                                                          used in the ratio study, which                               Question 8: Q8: Which
                                                          jurisdiction performs the         Question 7: Other, specify jurisdiction conducts the sales
             Question 6: Yes, comments (50 char limit):   sample selection?                 (50 char limit):           validation (screening)?



Alabama                                                   Both                                                         State/provincial agency




Alaska                                                    Local                                                        Local




Arizona                                                   Other, specify (50 char limit):   We use all valid sales.    Other, specify (50 char limit):




Arkansas     We can but we never have.                    State or province                                            Local


California




                                                                     46 of 654
                                                                            2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                            Question 7: Q7: If sales are
                                                                            used in the ratio study, which                               Question 8: Q8: Which
                                                                            jurisdiction performs the         Question 7: Other, specify jurisdiction conducts the sales
                       Question 6: Yes, comments (50 char limit):           sample selection?                 (50 char limit):           validation (screening)?




Colorado               Depends on # of sales and specific situation         Local                                                        Local




Connecticut                                                                 State or province                                            State/provincial agency




Delaware                                                                    Other, specify (50 char limit):   Not applicable             Other, specify (50 char limit):


District of Columbia                                                        Local                                                        Local




Florida                Only when appraisal resources or sales are limited   State or province                                            Local
                                                                                       47 of 654
                                                                2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                Question 7: Q7: If sales are
                                                                used in the ratio study, which                              Question 8: Q8: Which
                                                                jurisdiction performs the        Question 7: Other, specify jurisdiction conducts the sales
                   Question 6: Yes, comments (50 char limit):   sample selection?                (50 char limit):           validation (screening)?




Georgia                                                         State or province                                           State/provincial agency




Hawaii County of                                                Local                                                       Local



Hawaii-Honolulu                                                 Local                                                       Local




Idaho                                                           Both                                                        Local



Illinois                                                        State or province                                           State/provincial agency


Indiana                                                         Local                                                       Local


Iowa               Commercial Realty                            State or province                                           Other, specify (50 char limit):
                                                                           48 of 654
                                                                  2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                  Question 7: Q7: If sales are
                                                                  used in the ratio study, which                               Question 8: Q8: Which
                                                                  jurisdiction performs the         Question 7: Other, specify jurisdiction conducts the sales
                Question 6: Yes, comments (50 char limit):        sample selection?                 (50 char limit):           validation (screening)?




Kansas                                                            State or province                                            State/provincial agency



Kentucky                                                          Both                                                         Local

Louisiana                                                         State or province                                            State/provincial agency


Maine                                                             State or province                                            State/provincial agency


Maryland                                                          Other, specify (50 char limit):   this dept                  Other, specify (50 char limit):


Massachusetts   Apr. included in event of insufficient sales      Both                                                         Local


                                                                                                    County, under rules from
Michigan        Only if insufficient sales for a reliable study   Other, specify (50 char limit):   State                    Other, specify (50 char limit):


Minnesota                                                         Both                                                         Other, specify (50 char limit):


Mississippi                                                       Both                              Contractor                 Other, specify (50 char limit):

Missouri        Applies to residential property only              Both                                                         Local

Montana                                                           State or province                                            State/provincial agency

Nebraska                                                          Local      49 of 654                                         Local
                                                                      2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                      Question 7: Q7: If sales are
                                                                      used in the ratio study, which                              Question 8: Q8: Which
                                                                      jurisdiction performs the        Question 7: Other, specify jurisdiction conducts the sales
                 Question 6: Yes, comments (50 char limit):           sample selection?                (50 char limit):           validation (screening)?



Nevada                                                                State or province                                           Local




New Hampshire                                                         State or province                                           State/provincial agency



New Jersey                                                            Both                             n/a                        State/provincial agency




New Mexico                                                            State or province                                           Local


New York                                                              State or province                                           Other, specify (50 char limit):


North Carolina                                                        Both                                                        Local




North Dakota     Appraisals incl. only if insufficient no. of sales   Both                                                        Local



Ohio                                                                  State or province                                           State/provincial agency


Oklahoma                                                              State or province                                           State/provincial agency




                                                                                 50 of 654
                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                              Question 7: Q7: If sales are
                                                              used in the ratio study, which                              Question 8: Q8: Which
                                                              jurisdiction performs the        Question 7: Other, specify jurisdiction conducts the sales
                 Question 6: Yes, comments (50 char limit):   sample selection?                (50 char limit):           validation (screening)?




Oregon                                                        Local                                                       Local




Pennsylvania                                                  State or province                                           State/provincial agency




Rhode Island                                                  Both                                                        State/provincial agency




South Carolina                                                Local                                                       Local




South Dakota                                                                                                              Other, specify (50 char limit):


                                                                         51 of 654
Tennessee                                                     Both                                                        Local
                                                                     2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                     Question 7: Q7: If sales are
                                                                     used in the ratio study, which                               Question 8: Q8: Which
                                                                     jurisdiction performs the         Question 7: Other, specify jurisdiction conducts the sales
                Question 6: Yes, comments (50 char limit):           sample selection?                 (50 char limit):           validation (screening)?



Texas                                                                State or province                                            State/provincial agency



Utah                                                                 Other, specify (50 char limit):   All sales are used         Other, specify (50 char limit):



Vermont         Appraisals used only when insufficient sales         Both                                                         Local




Virginia                                                             Both                                                         State/provincial agency




Washington      Sales are supplemented w/appraisals when necessary   State or province                                            Local




West Virginia                                                        State or province                                            Local


                                                                                52 of 654
                                                                   2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                   Question 7: Q7: If sales are
                                                                   used in the ratio study, which                              Question 8: Q8: Which
                                                                   jurisdiction performs the        Question 7: Other, specify jurisdiction conducts the sales
                      Question 6: Yes, comments (50 char limit):   sample selection?                (50 char limit):           validation (screening)?




Wisconsin                                                          Both                                                        Other, specify (50 char limit):




Wyoming                                                            Local                                                       Local
US Totals




CA Alberta            Priority to sales. Appraisals rarely used.   Local                                                       Local




CA British Columbia                                                State or province                                           State/provincial agency




CA Manitoba                                                        State or province                                           Local


CA New Brunswick                                                   State or province                                           Other, specify (50 char limit):
                                                                              53 of 654
                                                                    2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                    Question 7: Q7: If sales are
                                                                    used in the ratio study, which                               Question 8: Q8: Which
                                                                    jurisdiction performs the         Question 7: Other, specify jurisdiction conducts the sales
                       Question 6: Yes, comments (50 char limit):   sample selection?                 (50 char limit):           validation (screening)?



CA Newfoundland                                                     State or province                                            State/provincial agency




CA NW terr                                                          Other, specify (50 char limit):   Private contractors        Contracted service provider


Nova Scotia                                                         State or province                                            State/provincial agency




CA Ontario                                                          State or province                                            State/provincial agency




Prince Edward Island                                                State or province                                            State/provincial agency




CA Quebec                                                           Local                                                        Local




Saskatchewan                                                        Other, specify (50 char limit):   not applicable             Other, specify (50 char limit):
Canadian Totals




                                                                               54 of 654
                                                                   2008 Survey on Ratio Studies      Revised 7/21/08




                                                           Question 9: Q9: If the state/provincial
                                                           agency does NOT conduct the sales
                                                           validation, does the agency perform an
             Question 8: Other, specify (50 char limit):   audit of the sales validation process?



Alabama




Alaska                                                     Yes




Arizona      Local screens first, state screens also.      Yes




Arkansas                                                   Yes


California




                                                                              55 of 654
                                                                             2008 Survey on Ratio Studies      Revised 7/21/08




                                                                     Question 9: Q9: If the state/provincial
                                                                     agency does NOT conduct the sales
                                                                     validation, does the agency perform an
                       Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Colorado                                                             Yes




Connecticut




Delaware               Not applicable                                No


District of Columbia                                                 No




Florida                                                              Yes
                                                                                        56 of 654
                                                                         2008 Survey on Ratio Studies      Revised 7/21/08




                                                                 Question 9: Q9: If the state/provincial
                                                                 agency does NOT conduct the sales
                                                                 validation, does the agency perform an
                   Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Georgia




Hawaii County of                                                 No



Hawaii-Honolulu                                                  No




Idaho                                                            No



Illinois


Indiana                                                          No


Iowa               State and Local                               No
                                                                                    57 of 654
                                                                      2008 Survey on Ratio Studies      Revised 7/21/08




                                                              Question 9: Q9: If the state/provincial
                                                              agency does NOT conduct the sales
                                                              validation, does the agency perform an
                Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Kansas



Kentucky                                                      Yes

Louisiana


Maine


Maryland        this dept                                     Yes


Massachusetts                                                 Yes



Michigan        County, local, and State                      Yes


Minnesota       Local with state review                       Yes


Mississippi     State, Local and Contractor                   Yes

Missouri                                                      Yes

Montana

Nebraska                                                      Yes                58 of 654
                                                                       2008 Survey on Ratio Studies      Revised 7/21/08




                                                               Question 9: Q9: If the state/provincial
                                                               agency does NOT conduct the sales
                                                               validation, does the agency perform an
                 Question 8: Other, specify (50 char limit):   audit of the sales validation process?



Nevada                                                         Yes




New Hampshire



New Jersey




New Mexico                                                     No


New York         state and local                               No


North Carolina                                                 Yes




North Dakota                                                   No



Ohio


Oklahoma




                                                                                  59 of 654
                                                                       2008 Survey on Ratio Studies      Revised 7/21/08




                                                               Question 9: Q9: If the state/provincial
                                                               agency does NOT conduct the sales
                                                               validation, does the agency perform an
                 Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Oregon                                                         Yes




Pennsylvania




Rhode Island




South Carolina                                                 No




South Dakota     STATE AND LOCAL                               Yes


                                                                                  60 of 654
Tennessee                                                      Yes
                                                                         2008 Survey on Ratio Studies      Revised 7/21/08




                                                                 Question 9: Q9: If the state/provincial
                                                                 agency does NOT conduct the sales
                                                                 validation, does the agency perform an
                Question 8: Other, specify (50 char limit):      audit of the sales validation process?



Texas



Utah            State and Local work together in the screening   Yes



Vermont                                                          Yes




Virginia




Washington                                                       Yes




West Virginia                                                    Yes


                                                                                    61 of 654
                                                                                2008 Survey on Ratio Studies      Revised 7/21/08




                                                                        Question 9: Q9: If the state/provincial
                                                                        agency does NOT conduct the sales
                                                                        validation, does the agency perform an
                      Question 8: Other, specify (50 char limit):       audit of the sales validation process?




Wisconsin             DOR computer selects valid sales ass'r verifies   Yes




Wyoming                                                                 Yes
US Totals




CA Alberta                                                              Yes




CA British Columbia




CA Manitoba                                                             Yes


CA New Brunswick      N/A                                               Yes
                                                                                           62 of 654
                                                                             2008 Survey on Ratio Studies      Revised 7/21/08




                                                                     Question 9: Q9: If the state/provincial
                                                                     agency does NOT conduct the sales
                                                                     validation, does the agency perform an
                       Question 8: Other, specify (50 char limit):   audit of the sales validation process?



CA Newfoundland




CA NW terr                                                           No


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec                                                            No




Saskatchewan           all of the above                              No
Canadian Totals




                                                                                        63 of 654
                                                                         2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                         Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                         your agency perform          performs a procedural audit of local
                                                                                                         procedural audits of local   assessment procedures/practices--Is
             Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly        assessment                   the audit used INSTEAD OF a ratio
             summarize your audit policy.                                                                procedures/practices?        study?



Alabama                                                                                                  No




Alaska       Reviewed during periodic audits.                                                            Yes                          No



             We have computerized edits of electronically submitted data, certain types of rejected sales
Arizona      are manually reviewed. Random samples are examined when time permits.                        No




Arkansas     We audit at least 50 in total and equal number withing three property types.                Yes                          No


California




                                                                                    64 of 654
                                                                                   2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                                    Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                    your agency perform          performs a procedural audit of local
                                                                                                                    procedural audits of local   assessment procedures/practices--Is
                       Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
                       summarize your audit policy.                                                                 procedures/practices?        study?




Colorado               Random sampling used to check the validity of reasons of listed sales status                 Yes                          No




Connecticut                                                                                                         No




Delaware                                                                                                            No


District of Columbia                                                                                                No




                       Select random sample from all sales. If more than 10 percent of qualification decisions do
Florida                not meet applicable criteria, compliance resolution action is taken.                         Yes                          No
                                                                                             65 of 654
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                              your agency perform          performs a procedural audit of local
                                                                                                              procedural audits of local   assessment procedures/practices--Is
                   Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly       assessment                   the audit used INSTEAD OF a ratio
                   summarize your audit policy.                                                               procedures/practices?        study?




Georgia                                                                                                       No




Hawaii County of                                                                                              No



Hawaii-Honolulu                                                                                               Yes                          No




Idaho                                                                                                         No



Illinois                                                                                                      No


Indiana                                                                                                       No


Iowa                                                                                                          No
                                                                                          66 of 654
                                                                             2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                                                               Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                               your agency perform          performs a procedural audit of local
                                                                                                               procedural audits of local   assessment procedures/practices--Is
                Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly           assessment                   the audit used INSTEAD OF a ratio
                summarize your audit policy.                                                                   procedures/practices?        study?




Kansas                                                                                                         Yes                          No


                Sales are submitted by the county assessor annually, then reviewed by the state field
Kentucky        representative for that county.                                                                Yes                          No

Louisiana                                                                                                      No


Maine                                                                                                          No


Maryland        an audit is done by this dept, which is a state agency                                         Yes                          No

                Screen coding for non arms length sales - same last name, re-sales, foreclosures or Bank
Massachusetts   sales ---                                                                                      Yes                          No


                Review of databases for use of appropriate sales and omissions of sales. Review with local
Michigan        unit (township/city)                                                                           Yes                          No
                The certificate of real estate value includes sales verification questions that are audited. We
Minnesota       also contact sales parties to clear up vague answers                                            Yes                         No


Mississippi     Qualify sales - study sample selection                                                         Yes                          No
                Review forms, policies and procedures of each jurisdiction for compliance with IAAO
Missouri        standards                                                                                      Yes                          No

Montana                                                                                                        Yes                          No
                Nebraska statutes specifically state that sales are included unless specific information is
Nebraska        identified to exclude the sale(s)                                      67 of 654               Yes                          No
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                              your agency perform          performs a procedural audit of local
                                                                                                              procedural audits of local   assessment procedures/practices--Is
                 Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
                 summarize your audit policy.                                                                 procedures/practices?        study?



Nevada           Confirm sales are valid, arm's length transactions representative of the market              Yes                          No




New Hampshire                                                                                                 Yes                          No



New Jersey                                                                                                    Yes                          No




New Mexico                                                                                                    Yes                          No


New York                                                                                                      Yes                          Yes


North Carolina   Review all randomly selected sales in a county's S/R study.                                  Yes                          No




North Dakota                                                                                                  No



Ohio                                                                                                          No


Oklahoma                                                                                                      Yes                          No




                                                                                        68 of 654
                                                                             2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                              Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                              your agency perform          performs a procedural audit of local
                                                                                                              procedural audits of local   assessment procedures/practices--Is
                 Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
                 summarize your audit policy.                                                                 procedures/practices?        study?

                 No formal "policy" - state "field reps" randomly and occasionally (or as a need becomes
                 known) evaluate sales collection, confirmation and verification processes and procedures
                 with their county "partners." This "partnership" is an ongoing (almost daily, at times)
                 communications process predicated on "results based" assistance in the form of advice and
                 education, only applying "enformcement" authority as a last resort. This administrative
Oregon           "philosophy" is found in Oregon statute. ORS 306.113                                      Yes                             No




Pennsylvania                                                                                                  Yes                          No




Rhode Island                                                                                                  No




South Carolina                                                                                                Yes                          No
                 SMALLER JURISDICTIONS - ALL TRANSFERS REVIEWED
                 LARGER JURISDICTIONS - SAMPLE SELECTED

                 TRANSFERS OF PROPERTY ARE REVIEWED TO ENSURE PROPER INFORMATION IS
                 REPORTED -
                 SALE PRICE, ASSESSED VALUE, ADJUSTMENTS TO SALE PRICE, IF SALE NOT USED
South Dakota     - PROPER REASON FOR REJECTION                                           No


                 Deed Book inventory that concentrates on completeness of the sales file, as well as proper
                                                                                        69 of 654
Tennessee        qualification of sales. Numbers of verified transactions vary by property classsification.   Yes                          No
                                                                            2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                             Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                             your agency perform          performs a procedural audit of local
                                                                                                             procedural audits of local   assessment procedures/practices--Is
                Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
                summarize your audit policy.                                                                 procedures/practices?        study?



Texas                                                                                                        Yes                          No



Utah            review the accepted and rejected sales                                                       Yes                          No


                State employees familiar with locales audit the sales validations and can validate sales
Vermont         independantly                                                                                No




Virginia                                                                                                     No




                Target specific allowed invalidation codes utilized in sales study that have been historically
Washington      problematic. Audit sample size typically very small. Discuss results with assessors and staff Yes                         No




West Virginia   Valid sales are selected from ratio for reriew.                                              Yes                          No


                                                                                       70 of 654
                                                                                  2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                     Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                     your agency perform          performs a procedural audit of local
                                                                                                                     procedural audits of local   assessment procedures/practices--Is
                      Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly           assessment                   the audit used INSTEAD OF a ratio
                      summarize your audit policy.                                                                   procedures/practices?        study?




                      Excessive numbers of sales that the local ass'r feels are not useable for ratio, but appear
Wisconsin             arm's length,are reviewed manually.                                                            Yes                          Yes




                      Not completed by the state, except for the process utilized by county assessors on
Wyoming               verification.                                                                                  Yes                          No
US Totals




CA Alberta            Adopted IAAO best practices.                                                                   Yes                          No




CA British Columbia                                                                                                  Yes                          No



                      Our jurisdicton has created a manager postion to ensure that any backlog of sales are at a
                      minimum, aid in performing annual ratio studies, perform trending analysis, initiate quality
CA Manitoba           assurance measures and offer ttraining                                                         Yes                          No

                      Ensure that the sales are valid and are true arms lengh by visiting the property and
CA New Brunswick      contacting the parties.                                                                        Yes                          No
                                                                                              71 of 654
                                                                                   2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                                  Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                  your agency perform          performs a procedural audit of local
                                                                                                                  procedural audits of local   assessment procedures/practices--Is
                       Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly       assessment                   the audit used INSTEAD OF a ratio
                       summarize your audit policy.                                                               procedures/practices?        study?



CA Newfoundland                                                                                                   No




CA NW terr                                                                                                        Yes                          Yes


Nova Scotia            `                                                                                          No




CA Ontario                                                                                                        Yes                          No




Prince Edward Island                                                                                              No




CA Quebec                                                                                                         No




Saskatchewan                                                                                                      No
Canadian Totals




                                                                                              72 of 654
                                                2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                               Question 13: Q13: If your agency performs a
                                                                               procedural audit of local assessment
                                                                               procedures/practices--is it used IN
             Question 12: Additional comment:                                  ADDITION TO ratio study information?



Alabama




Alaska                                                                         Yes




Arizona




Arkansas                                                                       No


California




                                                         73 of 654
                                                                    2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                                   Question 13: Q13: If your agency performs a
                                                                                                   procedural audit of local assessment
                                                                                                   procedures/practices--is it used IN
                       Question 12: Additional comment:                                            ADDITION TO ratio study information?




Colorado               Depends on class of property and situation                                  Yes




Connecticut




Delaware


District of Columbia




Florida                                                                                            Yes
                                                                             74 of 654
                                                      2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                     Question 13: Q13: If your agency performs a
                                                                                     procedural audit of local assessment
                                                                                     procedures/practices--is it used IN
                   Question 12: Additional comment:                                  ADDITION TO ratio study information?




Georgia




Hawaii County of



Hawaii-Honolulu                                                                      Yes




Idaho



Illinois


Indiana


Iowa
                                                               75 of 654
                                                                         2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                           Question 13: Q13: If your agency performs a
                                                                                                           procedural audit of local assessment
                                                                                                           procedures/practices--is it used IN
                Question 12: Additional comment:                                                           ADDITION TO ratio study information?




Kansas                                                                                                     Yes



Kentucky                                                                                                   Yes

Louisiana


Maine


Maryland                                                                                                   Yes


Massachusetts                                                                                              Yes



Michigan                                                                                                   Yes


Minnesota                                                                                                  Yes


Mississippi     Use Both                                                                                   Yes

Missouri                                                                                                   Yes
                In Montana the valuation and assessment of all property is performed by State employees.
Montana         Local jurisdictions are not involved in this process.

Nebraska                                                                           76 of 654               Yes
                                                                        2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                                       Question 13: Q13: If your agency performs a
                                                                                                       procedural audit of local assessment
                                                                                                       procedures/practices--is it used IN
                 Question 12: Additional comment:                                                      ADDITION TO ratio study information?



Nevada                                                                                                 Yes




New Hampshire                                                                                          No



New Jersey                                                                                             Yes




New Mexico                                                                                             Yes


New York                                                                                               No


North Carolina                                                                                         Yes




North Dakota



Ohio


Oklahoma         Non-compliance actions can result from BOTH EQ Study and Annual Valuation Audits.     Yes




                                                                                  77 of 654
                                                    2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                   Question 13: Q13: If your agency performs a
                                                                                   procedural audit of local assessment
                                                                                   procedures/practices--is it used IN
                 Question 12: Additional comment:                                  ADDITION TO ratio study information?




Oregon                                                                             Yes




Pennsylvania                                                                       Yes




Rhode Island




South Carolina                                                                     No




South Dakota


                                                             78 of 654
Tennessee                                                                          Yes
                                                                            2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                                           Question 13: Q13: If your agency performs a
                                                                                                           procedural audit of local assessment
                                                                                                           procedures/practices--is it used IN
                Question 12: Additional comment:                                                           ADDITION TO ratio study information?



Texas           The ratio study results may trigger the procedural audit.                                  No



Utah                                                                                                       Yes



Vermont




Virginia




Washington                                                                                                 Yes




West Virginia                                                                                              Yes


                                                                                     79 of 654
                                                                                   2008 Survey on Ratio Studies                                                     Revised 7/21/08




                                                                                                                      Question 13: Q13: If your agency performs a
                                                                                                                      procedural audit of local assessment
                                                                                                                      procedures/practices--is it used IN
                      Question 12: Additional comment:                                                                ADDITION TO ratio study information?




Wisconsin             Field audit values are compared against following year's sales.                                 Yes




Wyoming                                                                                                               Yes
US Totals




CA Alberta            Procedural and ratio study audits are conducted as a detailed audit.                            Yes




CA British Columbia   Procedural audit tend to be applied in thinly traded property types, or limited market areas.   No




CA Manitoba                                                                                                           Yes


CA New Brunswick                                                                                                      Yes
                                                                                             80 of 654
                                                                               2008 Survey on Ratio Studies                                                 Revised 7/21/08




                                                                                                              Question 13: Q13: If your agency performs a
                                                                                                              procedural audit of local assessment
                                                                                                              procedures/practices--is it used IN
                       Question 12: Additional comment:                                                       ADDITION TO ratio study information?



CA Newfoundland




CA NW terr                                                                                                    No


Nova Scotia



                       MPAC does perform procedural audits and ratio studies. Although both are used as
CA Ontario             performance measures, they are not specifically tied together.                         Yes




Prince Edward Island




CA Quebec




Saskatchewan
Canadian Totals




                                                                                         81 of 654
                                                                     2008 Survey on Ratio Studies                                    Revised 7/21/08




             Question 14: Q14: If your agency performs a
             procedural audit of local assessment
             procedures/practices, is it used SOLELY to
             advise or assist local appraisal offices?   Question 14: Additional comment:



Alabama




Alaska       Yes




Arizona




                                                        Counties can be out of compliance based upon procedural audits. Lose state
Arkansas     No                                         funding.


California




                                                                               82 of 654
                                                                               2008 Survey on Ratio Studies                                        Revised 7/21/08




                       Question 14: Q14: If your agency performs a
                       procedural audit of local assessment
                       procedures/practices, is it used SOLELY to
                       advise or assist local appraisal offices?   Question 14: Additional comment:




Colorado               No                                         May be used as the basis for a reappraisal order




Connecticut




Delaware


District of Columbia




                                                                  Primary use is assistance to local assessor. Results may also be considered in
Florida                No                                         compliance determination activities.
                                                                                          83 of 654
                                                                           2008 Survey on Ratio Studies   Revised 7/21/08




                   Question 14: Q14: If your agency performs a
                   procedural audit of local assessment
                   procedures/practices, is it used SOLELY to
                   advise or assist local appraisal offices?   Question 14: Additional comment:




Georgia




Hawaii County of



Hawaii-Honolulu    Yes




Idaho



Illinois


Indiana


Iowa
                                                                                     84 of 654
                                                                         2008 Survey on Ratio Studies                                              Revised 7/21/08




                Question 14: Q14: If your agency performs a
                procedural audit of local assessment
                procedures/practices, is it used SOLELY to
                advise or assist local appraisal offices?   Question 14: Additional comment:




                                                           An annual list of counties that are not in substantial compliance must be sent to the
Kansas          No                                         Governor



Kentucky        No                                         We use the audits to advise, but also to supplement sales if needed.

Louisiana


Maine


Maryland        No


Massachusetts   No


                                                           Also conducted as an investigory tool when complaint is filed against the local
Michigan        No                                         assessment unit.


Minnesota       Yes


Mississippi     Yes                                        and other authorities

Missouri        Yes

Montana

Nebraska        No                                         It is used for multiple uses of 654
                                                                                     85
                                                                         2008 Survey on Ratio Studies                                         Revised 7/21/08




                 Question 14: Q14: If your agency performs a
                 procedural audit of local assessment
                 procedures/practices, is it used SOLELY to
                 advise or assist local appraisal offices?   Question 14: Additional comment:

                                                            Required to determine whether each county has adequate procedures to ensure all
Nevada           No                                         property is assessed in a correct and timely manner.




New Hampshire    Yes



New Jersey       Yes




New Mexico       Yes


New York         No


North Carolina   Yes




North Dakota



Ohio


Oklahoma         No




                                                                                   86 of 654
                                                                         2008 Survey on Ratio Studies                                             Revised 7/21/08




                 Question 14: Q14: If your agency performs a
                 procedural audit of local assessment
                 procedures/practices, is it used SOLELY to
                 advise or assist local appraisal offices?   Question 14: Additional comment:




Oregon           No




                                                            PA STEB is a research and statistical Agency mandated by law to collect real estate
Pennsylvania     No                                         valuation data and information.




Rhode Island




South Carolina   Yes




South Dakota


                                                                                   87 of 654
Tennessee        No
                                                                        2008 Survey on Ratio Studies   Revised 7/21/08




                Question 14: Q14: If your agency performs a
                procedural audit of local assessment
                procedures/practices, is it used SOLELY to
                advise or assist local appraisal offices?   Question 14: Additional comment:



Texas           Yes



Utah            Yes



Vermont




Virginia




Washington      No




West Virginia   Yes


                                                                                  88 of 654
                                                                               2008 Survey on Ratio Studies                               Revised 7/21/08




                      Question 14: Q14: If your agency performs a
                      procedural audit of local assessment
                      procedures/practices, is it used SOLELY to
                      advise or assist local appraisal offices?   Question 14: Additional comment:




Wisconsin             No




Wyoming               Yes
US Totals




CA Alberta            Yes




CA British Columbia   Yes




CA Manitoba           Yes


CA New Brunswick      No                                         No it is to enhance the quality of the assessments at the local level.
                                                                                          89 of 654
                                                                                2008 Survey on Ratio Studies                                            Revised 7/21/08




                       Question 14: Q14: If your agency performs a
                       procedural audit of local assessment
                       procedures/practices, is it used SOLELY to
                       advise or assist local appraisal offices?   Question 14: Additional comment:



CA Newfoundland




CA NW terr             Yes


Nova Scotia



                                                                  Although corrective action may arise from audit activity, audit results are used in
CA Ontario                                                        other evaluative activities concerning performance.




Prince Edward Island




CA Quebec




Saskatchewan
Canadian Totals




                                                                                           90 of 654
                                                                       2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
             reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
             audits?                                        chars):                                              estate sales prices to assessment officials?



Alabama                                                                                                          No




Alaska       Yes, describe authorized actions (50-chars):   If a case of non-compliance is found it might.       No




Arizona                                                                                                          Yes, disclosure made to both




Arkansas     Yes, describe authorized actions (50-chars):   Has never happened but we have authority.            No


California




                                                                                  91 of 654
                                                                                 2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
                       reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                       audits?                                        chars):                                              estate sales prices to assessment officials?




Colorado               Yes, describe authorized actions (50-chars):   Out of compliance info. may result in an order       Yes, disclosure made to local assessors




Connecticut                                                                                                                Yes, disclosure made to both




Delaware                                                                                                                   Yes, disclosure made to both


District of Columbia                                                                                                       Yes, disclosure made to local assessors




Florida                No                                                                                                  Yes, disclosure made to both
                                                                                           92 of 654
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08




                   Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure: Does
                   reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                   audits?                                      chars):                                              estate sales prices to assessment officials?




Georgia                                                                                                              Yes, disclosure made to both




Hawaii County of                                                                                                     Yes,disclosure made to state/province/territory officials



Hawaii-Honolulu    No                                                                                                Yes,disclosure made to state/province/territory officials




Idaho                                                                                                                No



Illinois                                                                                                             Yes, disclosure made to both


Indiana                                                                                                              Yes, disclosure made to both


Iowa                                                                                                                 Yes, disclosure made to both
                                                                                     93 of 654
                                                                           2008 Survey on Ratio Studies                                                           Revised 7/21/08




                Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
                reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                audits?                                        chars):                                              estate sales prices to assessment officials?




Kansas                                                                                                              Yes, disclosure made to both



Kentucky                                                                                                            Yes, disclosure made to local assessors

Louisiana                                                                                                           No


Maine                                                                                                               Yes, disclosure made to both


Maryland        No                                                                                                  Yes, disclosure made to both


Massachusetts   Yes, describe authorized actions (50-chars):   In case of non compliance.                           Yes, disclosure made to local assessors



Michigan        Yes, describe authorized actions (50-chars):   STC assumes jurisdiction and orders reappr.          Yes, disclosure made to both


Minnesota       Yes, describe authorized actions (50-chars):   if no action is taken after the audit equalization   Yes, disclosure made to both


Mississippi     Yes, describe authorized actions (50-chars):   2 Roll years to come into compliance                 No

Missouri        No                                                                                                  No

Montana         Yes, describe authorized actions (50-chars):   The sales ratio study is a quality assurance program yes to state

Nebraska        Yes, describe authorized actions (50-chars):                           94 infrequent
                                                               Statutorily it could, but is of 654                  Yes, disclosure made to both
                                                                           2008 Survey on Ratio Studies                                                            Revised 7/21/08




                 Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
                 reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                 audits?                                        chars):                                              estate sales prices to assessment officials?



Nevada           No                                                                                                  No




New Hampshire    No                                                                                                  Yes, disclosure made to both



New Jersey                                                                                                           Yes, disclosure made to both




New Mexico       Yes, describe authorized actions (50-chars):   First advised, then ordered, completed by State      Yes, disclosure made to local assessors


New York         No                                                                                                  Yes, disclosure made to both


North Carolina   No                                                                                                  No




North Dakota                                                                                                         Yes, disclosure made to both



Ohio                                                                                                                 Yes, disclosure made to both


Oklahoma         Yes, describe authorized actions (50-chars):   Complete reappraisal including data collection       No




                                                                                     95 of 654
                                                                           2008 Survey on Ratio Studies                                                            Revised 7/21/08




                 Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
                 reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                 audits?                                        chars):                                              estate sales prices to assessment officials?




Oregon           Yes, describe authorized actions (50-chars):   "may do any act or give any order" ORS 306.115       Yes, disclosure made to both




Pennsylvania     No                                                                                                  Yes, disclosure made to both




Rhode Island                                                                                                         No




South Carolina   No                                                                                                  No




South Dakota                                                                                                         Yes, disclosure made to local assessors


                                                                                     96 of 654
Tennessee        No                                                                                                  No
                                                                        2008 Survey on Ratio Studies                                                               Revised 7/21/08




                Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure: Does
                reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                audits?                                      chars):                                              estate sales prices to assessment officials?



Texas           No                                                                                                No



Utah            No                                                                                                No



Vermont                                                                                                           Yes,disclosure made to state/province/territory officials




Virginia                                                                                                          Yes,disclosure made to state/province/territory officials




Washington      No                                                                                                Yes, disclosure made to both




West Virginia                                                                                                     Yes,disclosure made to state/province/territory officials


                                                                                  97 of 654
                                                                                 2008 Survey on Ratio Studies                                                              Revised 7/21/08




                      Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure: Does
                      reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                      audits?                                        chars):                                              estate sales prices to assessment officials?




Wisconsin             No                                                                                                  Yes, disclosure made to both




Wyoming               No                                                                                                  Yes, disclosure made to local assessors
US Totals




CA Alberta            Yes, describe authorized actions (50-chars):   Assessments may be quashed.                          Yes, disclosure made to both




CA British Columbia   Yes, describe authorized actions (50-chars):   According to executive response to internal audit.   Yes,disclosure made to state/province/territory officials




CA Manitoba           Yes, describe authorized actions (50-chars):   Reappraisals of affected areas to preserve equity    Yes,disclosure made to state/province/territory officials


CA New Brunswick      Yes, describe authorized actions (50-chars):   Yes, it can if the work quality is poor.             Yes, disclosure made to local assessors
                                                                                            98 of 654
                                                                               2008 Survey on Ratio Studies                                                               Revised 7/21/08




                       Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure: Does
                       reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   your jurisdiction have a law requiring disclosure of real
                       audits?                                      chars):                                              estate sales prices to assessment officials?



CA Newfoundland                                                                                                          Yes,disclosure made to state/province/territory officials




CA NW terr             No                                                                                                Yes,disclosure made to state/province/territory officials


Nova Scotia                                                                                                              Yes, disclosure made to local assessors




CA Ontario             No                                                                                                Yes,disclosure made to state/province/territory officials




Prince Edward Island                                                                                                     Yes,disclosure made to state/province/territory officials




CA Quebec                                                                                                                Yes,disclosure made to state/province/territory officials




Saskatchewan                                                                                                             Yes, disclosure made to both
Canadian Totals




                                                                                         99 of 654
                                                                        2008 Survey on Ratio Studies                                                           Revised 7/21/08




             Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
             When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
             price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:



Alabama




Alaska




Arizona      During deed recording                               No




Arkansas


California




                                                                                 100 of 654
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08




                       Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                       When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                       price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                               TD-1000 = Transfer Declaration is filed with the deed. Penalty may results if
Colorado               During deed recording                               Yes                                 the TD-1000 is not returned.




                                                                                                               Property assessment sales data form is filed with local clerk. A carbon copy
                                                                                                               is sent to local assessor. Assessor fills in assessment information with
Connecticut            During deed recording                               Yes                                 tracking and sends a carbon copy to State agency for verification.




Delaware               During deed recording                               No

                                                                                                               Transfer document details are keyed to our CAMA system for record and
District of Columbia   During deed recording                               Yes                                 analysis




Florida                During deed recording                               No
                                                                                           101 of 654
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08




                   Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                   When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                   price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                           Electronic submission of transfer document to State Clerk's Authority.
Georgia            During deed recording                               Yes                                 Results sent to us weekly.




                                                                                                           Bureau of conveyances assigns a number to each tranaction, this number is
Hawaii County of   During deed recording                               Yes                                 used for any tracking


                                                                                                           The State Bureau of Conveyances provides the county assessor's office with
Hawaii-Honolulu    During deed recording                               Yes                                 a tape of all recorded transactions.




Idaho



Illinois           During deed recording                               No


Indiana            During deed recording                               No
                                                                                                           Sale cannot be recorded until disclosure document is filed. Each county
                                                                                                           recorder numbers the disclosure document sequentially and reports the
Iowa               During deed recording                               Yes                                 number range monthly to the State.
                                                                                       102 of 654
                                                                            2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 17: Q17:          Question 17: Other,       Question 18: Q18: Is a method in
                When does the sale         (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                price disclosure occur?    statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                         Each Register of Deeds office must enter a consecutive tracking number
Kansas          During deed recording                                Yes                                 upon submission


                                                                                                         Deeds are recorded in the county clerk's offices where the local tax
Kentucky        During deed recording                                Yes                                 assessor can read and transfer the property.

Louisiana

                                                                                                         Real Esate Transfer Tax form/tax must be filled out prior to recording of
Maine           During deed recording                                Yes                                 deed


Maryland        During deed recording                                Yes                                 sale price is stated in the recorded deed


Massachusetts   During deed recording                                Yes                                 Copies of Deeds are automatically sent to Assessors

                                           When Real Property
                Other, (e.g., 30 days or   Statement sent to
Michigan        other statutory period)    grantee                   No
                                                                                                         The county auditor receives the documents and numbers them before the
                                                                                                         assessor get them. We run lists of missing numbers and require that the
Minnesota       During deed recording                                Yes                                 documents be found.


Mississippi                                                          No

Missouri
                                                                                                         Realty transfer certificate is required by statute to be filed with any recorded
Montana         During deed recording                                yes                                 deed.

Nebraska        During deed recording                                Yes             103 of 654          Real Estate Transfer Statement, Form 521
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                 Question 17: Q17:          Question 17: Other,       Question 18: Q18: Is a method in
                 When does the sale         (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                 price disclosure occur?    statutory period)         document for every recorded sale? every recorded sale, describe the method:



Nevada




New Hampshire    During deed recording                                Yes                                 The real estate transfer tax form is filed at the time of recording.



New Jersey       During deed recording                                Yes                                 The Realty Tranfer Fee is recorded by the each County Recording Officer.



                 Other, (e.g., 30 days or
New Mexico       other statutory period)    Required within 30 days No

                                                                                                          sales reporting forms must be submitted to county clerk before deed is
New York         During deed recording                                Yes                                 accepted for recording.


North Carolina



                                                                                                          Face of deed must show full consideration or statement that grantee has
                                                                                                          filed statement of full cons. with St. Bd. of Equalization. Recorder sends list
                                                                                                          of all properties. Tax Dept. verifies receipt of statement or contacts grantee.
North Dakota     During deed recording                                Yes                                 Statutory penalty for failure to file statement of full consideration.


                 Other, (e.g., 30 days or   required transfer with
Ohio             other statutory period)    local assessor B4 deed    Yes                                 Conveyance forms are numbered and logged.


Oklahoma




                                                                                      104 of 654
                                                                            2008 Survey on Ratio Studies                                                               Revised 7/21/08




                 Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                 When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                 price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                         Public record laws allow access to such recorded documents and county
                                                                                                         assessment offices have computer systems and office procedures in place
Oregon           During deed recording                               Yes                                 that accomplish the "tracking" task almost automatically.



                                                                                                         PA STEB schedules regular appointments to review all 67 Counties,
                                                                                                         including 501 School Districts and 2600 municipalities, to valuate local real
                                                                                                         estate assessment data at the County level before final computations and
                                                                                                         reporting ofprior year's reseach and statisical information is certified for
Pennsylvania     During deed recording                               Yes                                 official utilization by the taxpayers of PA.




Rhode Island




South Carolina




                                                                                                         DEED CANNOT BE RECORDED WITHOUT THE CERTIFICATE OF REAL
                                                                                                         ESTATE VALUE - CAN REFERENCE BOOK AND PAGE TO DOCUMENT
South Dakota     During deed recording                               Yes                                 FILED IN THE REGISTER OF DEEDS OFFICE


                                                                                     105 of 654
Tennessee
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08




                Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:



Texas



Utah


                                                                                                        No deed is recorded without required documentation of price (to calculate
Vermont         During deed recording                               Yes                                 transfer tax)




Virginia        During deed recording                               Yes                                 Local Court Clerk provide monthly conveyence report to Tax Dept.




                                                                                                        Every recorded document within particular timeline is listed in either the valid
Washington      During deed recording                               Yes                                 or the invalid sales report as part of ratio study.




                                                                                                        Sales Listing Form must be completed at time the deed is recorded with
West Virginia   During deed recording                               Yes                                 County Clerk's Office.


                                                                                    106 of 654
                                                                                 2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                      Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                      When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                      price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                              Each sale, whether electronically or paper filed, is computer assigned a
Wisconsin             During deed recording                               Yes                                 "Document Locater Number".




                                                                                                              Each sale must be recorded with the County Clerk and Assessor with copies
Wyoming               During deed recording                               Yes                                 maintained.
US Totals




                                                                                                              Assessor may purchase a copy of the instrument from Land Titles Office
CA Alberta            During deed recording                               Yes                                 indicating sales information.




                                                                                                              BCA and Land Title office have harmonized their databases, providing for
CA British Columbia   During deed recording                               Yes                                 direct data downloads and tracking.


                                                                                                              A central Provincial land titles registry (electronically) informs the provincial
                                                                                                              assessment jurisdication of all title transfers & the assessment services
                                                                                                              branch enters this information into its CAMA system. This information is then
CA Manitoba           During deed recording                               Yes                                 filtered down to individual district offices for validation/verification processes.


CA New Brunswick      During deed recording                               Yes                                 The grantor has to file an affidavit with the amount, date and what sold.
                                                                                          107 of 654
                                                                                2008 Survey on Ratio Studies                                                              Revised 7/21/08




                     Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                     When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                     price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:


                                                                                                             Registry of Deeds Province. As well local municipalities provide us with
CA Newfoundland      During deed recording                               Yes                                 name change forms which identify un-registered sales




                                                                                                             Verification checklist procedure for completion of documents for land
CA NW terr           During deed recording                               Yes                                 registry.

                                                                                                             Electronic copies of transfer affadavits prepared by lawyer indicating
Nova Scotia          During deed recording                               Yes                                 price/sale date/grantor, grantee, etc



                                                                                                             This is not within MPAC’s scope. This information is collected by a separate
CA Ontario           During deed recording                               Yes                                 provincial agency.
                                                                                                             Lawyer registers transfer of property using affidavit of sale and deed at the
                                                                                                             Registry Office. Data is coded with: Year registered, Document number,
                                                                                                             Book Number and Page Number. Data is entered into the Computer Hosted
                                                                                                             Registry Information System (CHRIS). Data is cross referenced and can be
Prince Edward Island During deed recording                               Yes                                 queried by a number of variables.




                                                                                                             Deeds are automatically transfered to municipal assessors, according to a
CA Quebec            During deed recording                               Yes                                 law article.



                                                                                                             computer automated process implemented with all assessment service
Saskatchewan         During deed recording                               Yes                                 providers
Canadian Totals




                                                                                         108 of 654
                                                                      2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                               Question 21: Q21: What
             Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
             of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
             used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?



Alabama




Alaska




Arizona      Both                                                                              Recorder/registrar                            No




Arkansas


California   Both                                                                              Recorder/registrar                            Yes




                                                                               109 of 654
                                                                                2008 Survey on Ratio Studies                                                         Revised 7/21/08




                                                                                                         Question 21: Q21: What
                       Question 20: Q20: What type                                                       office is responsible for     Question 21:      Question 22: Q22: Are
                       of disclosure document is                                                         initially accepting the       Other, describe   disclosed sale prices
                       used?                         Question 20: Other, describe (50-chars):            disclosure document?          (50-chars):       confidential?




                                                                                                                                       Recorder submits
Colorado               Comprehensive questionnaire                                                       Other, describe (50-chars):   to the assessor  No




Connecticut            Sale price statement                                                              Recorder/registrar                              No




Delaware               Sale price statement                                                              Recorder/registrar                              No


District of Columbia   Sale price statement                                                              Recorder/registrar                              Yes




Florida                Other, describe (50-chars):   Documentary stamps on the face of deeds.            Recorder/registrar                              No
                                                                                        110 of 654
                                                                             2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                      Question 21: Q21: What
                   Question 20: Q20: What type                                                        office is responsible for   Question 21:      Question 22: Q22: Are
                   of disclosure document is                                                          initially accepting the     Other, describe   disclosed sale prices
                   used?                         Question 20: Other, describe (50-chars):             disclosure document?        (50-chars):       confidential?




Georgia            Other, describe (50-chars):   pt61 real estate transfer form                       Recorder/registrar                            No




Hawaii County of   Sale price statement                                                               State office                                  No



Hawaii-Honolulu    Sale price statement                                                               Recorder/registrar                            No




Idaho



Illinois           Comprehensive questionnaire                                                        Recorder/registrar                            No


Indiana            Comprehensive questionnaire                                                        Local assessor                                No


Iowa               Sale price statement                                                               Recorder/registrar                            No
                                                                                      111 of 654
                                                                         2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                  Question 21: Q21: What
                Question 20: Q20: What type                                                       office is responsible for     Question 21:        Question 22: Q22: Are
                of disclosure document is                                                         initially accepting the       Other, describe     disclosed sale prices
                used?                         Question 20: Other, describe (50-chars):            disclosure document?          (50-chars):         confidential?




Kansas          Comprehensive questionnaire                                                       Recorder/registrar                                Yes



Kentucky        Other, describe (50-chars):   Deeds                                               Other, describe (50-chars):   County Clerk        No

Louisiana


Maine           Comprehensive questionnaire                                                       Recorder/registrar                                No
                                                                                                                                deeds recorded
                                                                                                                                with the Clerk of
Maryland        Other, describe (50-chars):   deed                                                Other, describe (50-chars):   the Court (State)   No


Massachusetts   Other, describe (50-chars):   Deed                                                Recorder/registrar                                No



Michigan        Other, describe (50-chars):   deed                                                Local assessor                                    Yes


Minnesota       Comprehensive questionnaire                                                       Other, describe (50-chars):   County Auditor      No


Mississippi     Other, describe (50-chars):   Actually N/A                                        Other, describe (50-chars):   N/A                 No

Missouri

Montana         Both                                                                              Recorder/registrar                                yes

Nebraska        Both                                                              112 of 654      Recorder/registrar                                No
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                   Question 21: Q21: What
                 Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                 of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                 used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?



Nevada




New Hampshire    Other, describe (50-chars):   Real Estate Transfer Tax: includes sales price      Recorder/registrar                            Yes



New Jersey       Sale price statement                                                              Recorder/registrar                            No




New Mexico       Sale price statement                                                              Local assessor                                Yes


New York         Comprehensive questionnaire                                                       Recorder/registrar                            No


North Carolina




North Dakota     Both                                                                              Recorder/registrar                            Yes



Ohio             Other, describe (50-chars):   State-issued conveyance form w/ ?-nnaire            Local assessor                                No


Oklahoma




                                                                                   113 of 654
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                   Question 21: Q21: What
                 Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                 of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                 used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?




Oregon           Sale price statement                                                              Recorder/registrar                            No




Pennsylvania     Comprehensive questionnaire                                                       Recorder/registrar                            No




Rhode Island




South Carolina




South Dakota     Comprehensive questionnaire                                                       Recorder/registrar                            No


                                                                                   114 of 654
Tennessee
                                                                         2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                  Question 21: Q21: What
                Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?



Texas



Utah



Vermont         Comprehensive questionnaire                                                       Recorder/registrar                            No




Virginia        Sale price statement                                                              Recorder/registrar                            No




Washington      Sale price statement                                                              Recorder/registrar                            No




West Virginia   Both                                                                              Recorder/registrar                            No


                                                                                  115 of 654
                                                                               2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                        Question 21: Q21: What
                      Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                      of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                      used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?




Wisconsin             Other, describe (50-chars):   R E Transfer captures ~ 60 major data items         Recorder/registrar                            No




Wyoming               Both                                                                              Recorder/registrar                            Yes
US Totals




CA Alberta            Sale price statement                                                              Recorder/registrar                            No




CA British Columbia   Both                                                                              Recorder/registrar                            No




CA Manitoba           Sale price statement                                                              Recorder/registrar


CA New Brunswick      Other, describe (50-chars):   Wgat was included in the price?                     Recorder/registrar                            Yes
                                                                                        116 of 654
                                                                               2008 Survey on Ratio Studies                                                        Revised 7/21/08




                                                                                                         Question 21: Q21: What
                      Question 20: Q20: What type                                                        office is responsible for   Question 21:      Question 22: Q22: Are
                      of disclosure document is                                                          initially accepting the     Other, describe   disclosed sale prices
                      used?                         Question 20: Other, describe (50-chars):             disclosure document?        (50-chars):       confidential?



CA Newfoundland       Other, describe (50-chars):   Registered deed from provincila registry or name c   Recorder/registrar                            No




CA NW terr            Sale price statement                                                               Recorder/registrar                            No


Nova Scotia           Sale price statement                                                               Recorder/registrar                            Yes




CA Ontario            Both                                                                               Recorder/registrar                            No




Prince Edward Island Other, describe (50-chars):    Affidavit of Sale                                    Recorder/registrar                            No




CA Quebec             Sale price statement                                                               Recorder/registrar                            No




Saskatchewan          Both                                                                               Recorder/registrar                            No
Canadian Totals




                                                                                        117 of 654
                                          2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                 Question 24: Q24: Does your
                                     Question 23: Q23: Is a value-related                                        jurisdiction have a law making
                                     fee charged (e.g., transfer tax, deed Question 23: Yes, provide the         recordation/registration mandatory
             Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):                   for real property transfers?


                                                                            $.50 for the first $500, $.50 each
Alabama                              Yes, provide the rate(s) (50-chars):   $500 afterward                       Yes




Alaska                               No                                                                          No




Arizona                              No                                                                          Yes




Arkansas                             Yes, provide the rate(s) (50-chars):   $2.20 per 1000.                      No


California                           Yes, provide the rate(s) (50-chars):   Generally, $0.55 per $500            No




                                                    118 of 654
                                                                     2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                                            Question 24: Q24: Does your
                                                                Question 23: Q23: Is a value-related                                        jurisdiction have a law making
                                                                fee charged (e.g., transfer tax, deed Question 23: Yes, provide the         recordation/registration mandatory
                       Question 22: Explain:                    stamp) for real property transfers?   rate(s) (50-chars):                   for real property transfers?




                                                                                                       0.0001 times the real property sale
Colorado               Once recorded it is public information   Yes, provide the rate(s) (50-chars):   price                               Yes




                                                                                                       different rates for different property
Connecticut                                                     Yes, provide the rate(s) (50-chars):   types                                  Yes




Delaware                                                        Yes, provide the rate(s) (50-chars):                                 2.50% No

                                                                                                       value>$400K rate 1.45% each for
District of Columbia   Confidential: Considered a tax return.   Yes, provide the rate(s) (50-chars):   record & transfer                    Yes




                                                                                                       70 cents for each $100 or
Florida                                                         Yes, provide the rate(s) (50-chars):   fractional part of price             No
                                                                               119 of 654
                                                2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                     Question 24: Q24: Does your
                                           Question 23: Q23: Is a value-related                                      jurisdiction have a law making
                                           fee charged (e.g., transfer tax, deed Question 23: Yes, provide the       recordation/registration mandatory
                   Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):                 for real property transfers?




Georgia                                    Yes, provide the rate(s) (50-chars):   transfer tax                       No




                                                                                  <600k = .0015, 600k - 1000k =
Hawaii County of                           Yes, provide the rate(s) (50-chars):   .025, > 1000 = .003                No


                                                                                  Transfer tax varies according to
Hawaii-Honolulu                            Yes, provide the rate(s) (50-chars):   sale price.                        Yes




Idaho                                      No                                                                        No


                                                                                  $0.75 per $500 ($0.50 to State;
Illinois                                   Yes, provide the rate(s) (50-chars):   $0.25 to County)                   Yes


Indiana                                    No                                                                        Yes


Iowa                                       Yes, provide the rate(s) (50-chars):   .80 per $500 in excess of $500     No
                                                          120 of 654
                                                                              2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                    Question 24: Q24: Does your
                                                                         Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                         fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                Question 22: Explain:                                    stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?




Kansas          Several exceptions in statute                            No                                                                         No



Kentucky                                                                                                                                            No

Louisiana

                                                                                                                2.20/1000 of value to both buyer
Maine                                                                    Yes, provide the rate(s) (50-chars):   and sellor                          No


Maryland                                                                 Yes, provide the rate(s) (50-chars):   varies from county to county        Yes


Massachusetts                                                            Yes, provide the rate(s) (50-chars):   4.56 per 1,000 of value             Yes
                Sale price not required on recorded document but
                must be provided on confidential form to Assessor,
                County Equalization, or State Tax Commission.
Michigan        Also, all transfers of property are required to supply   Yes, provide the rate(s) (50-chars):   $3.75/$500 sale price               No
                                                                                                                $1.65/$500 transfered plus county
Minnesota                                                                Yes, provide the rate(s) (50-chars):   specific fee                      Yes


Mississippi                                                              No                                                                         No

Missouri                                                                 No                                                                         No

Montana         statute                                                  No                                                                         Yes
                                                                                                                $2.25 for each $1,000 of value or
Nebraska                                                                 Yes, provide the rate(s) (50-chars):
                                                                                        121 of 654              fraction thereof                    No
                                                                             2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                  Question 24: Q24: Does your
                                                                       Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                       fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                 Question 22: Explain:                                 stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?

                                                                                                              Rate ranges from $1.95 to $2.55 /
Nevada                                                                 Yes, provide the rate(s) (50-chars):   $500 of value                       Yes



                 The real estate transfer tax form is confidential.
                 The transfer stamps and deeds are not confidential --                                        $1.50 per $100: .75 Grantor, .75
New Hampshire    they are public information.                          Yes, provide the rate(s) (50-chars):   Grantee                             No



New Jersey                                                             Yes, provide the rate(s) (50-chars):   A varied rate based on sales price. Yes



                 Can be used ONLY for statistical and analytical
New Mexico       purposes. Confidential by Statute                     No                                                                         Yes

                                                                                                              4 mills (state); additional 1% (New
New York                                                               Yes, provide the rate(s) (50-chars):   York City)                          Yes


North Carolina                                                         Yes, provide the rate(s) (50-chars):   $2.00 for $100 sale price           Yes




                 Statement of full consideration filed with recorder or
                 St. Bd. of Equalization is confidential. Full
North Dakota     consideration on face of deed is public record.        No                                                                        No


                                                                                                              $1/$1000 of SP + up 2 $3/$1000
Ohio             all real property documents are public records.       Yes, provide the rate(s) (50-chars):   permissive fee                      Yes

                                                                                                              $1.50 per $1,000 of Sales Price
Oklahoma                                                               Yes, provide the rate(s) (50-chars):   pro-rated                           Yes




                                                                                       122 of 654
                                                                              2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                                                                Question 24: Q24: Does your
                                                                        Question 23: Q23: Is a value-related                                    jurisdiction have a law making
                                                                        fee charged (e.g., transfer tax, deed Question 23: Yes, provide the     recordation/registration mandatory
                 Question 22: Explain:                                  stamp) for real property transfers?   rate(s) (50-chars):               for real property transfers?




Oregon                                                                  No                                                                      Yes


                 PA Registrar and Recorder publishes weekly land
                 sales by all classifications which are filed and placed
                 in the County records and the County Registrar
                 forwards Copies thereof to the Chief County
                 Assessor to be recorded and filed for Assessment                                               PA STEB does not collect that
Pennsylvania     Purposes.                                               Yes, provide the rate(s) (50-chars):   information                     Yes




                                                                                                                $4.00 PER $1,000 OF SALE
Rhode Island                                                            Yes, provide the rate(s) (50-chars):    PRICE                           Yes




South Carolina                                                          Yes, provide the rate(s) (50-chars):    not sure of fee                 No




South Dakota                                                            Yes, provide the rate(s) (50-chars):    $0.50 / $500 OF VALUE           No


                                                                                       123 of 654
Tennessee                                                               Yes, provide the rate(s) (50-chars):    .37 per $100 value              No
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                 Question 24: Q24: Does your
                                                                      Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                      fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                Question 22: Explain:                                 stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?



Texas                                                                 No                                                                         No



Utah                                                                  No                                                                         No


                All info on the form is public record except SS# or                                          0.5% for first $100,000 (of home)
Vermont         Taxpayer ID#                                          Yes, provide the rate(s) (50-chars):   1.25% thereafter                    Yes




                                                                                                             $0.50 per each $500 of value or
Virginia                                                              Yes, provide the rate(s) (50-chars):   fraction.                           Yes




                                                                                                             State real estate excise tax is
Washington                                                            Yes, provide the rate(s) (50-chars):   1.28% of sale pric                  Yes




West Virginia                                                                                                                                    Yes


                                                                                     124 of 654
                                                                          2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                                                             Question 24: Q24: Does your
                                                                     Question 23: Q23: Is a value-related                                    jurisdiction have a law making
                                                                     fee charged (e.g., transfer tax, deed Question 23: Yes, provide the     recordation/registration mandatory
                      Question 22: Explain:                          stamp) for real property transfers?   rate(s) (50-chars):               for real property transfers?




Wisconsin                                                            Yes, provide the rate(s) (50-chars):   $3 per thousand of value         Yes




Wyoming                                                              No                                                                      No
US Totals




CA Alberta                                                           Yes, provide the rate(s) (50-chars):   $1per $1000 of value             Yes




CA British Columbia                                                  Yes, provide the rate(s) (50-chars):   2% on 1st $100k; 1% on balance   Yes



                      Sale prices and date on recording are public
                      information however vendor/purchaser name &                                           $30K= 0%, 30-90K= 0.5%,90-
CA Manitoba           address is confidential.                       Yes, provide the rate(s) (50-chars):   150K= 1%, 150-200k=1.5%          Yes


CA New Brunswick      Only assessors have access to them.            Yes, provide the rate(s) (50-chars):   1/4 of a percent.                Yes
                                                                                    125 of 654
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                      Question 24: Q24: Does your
                                                                           Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                           fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                      Question 22: Explain:                                stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?



CA Newfoundland       Registry of Deeds provincial is open to the public   Yes, provide the rate(s) (50-chars):   Province administers these fees     Yes




CA NW terr                                                                 Yes, provide the rate(s) (50-chars):   $75 per transaction.                Yes

                                                                                                                  varies by municipality, typically
Nova Scotia                                                                Yes, provide the rate(s) (50-chars):   1.5% of sale $                      Yes



                                                                                                                  tiered rates from 0.5% to 2%
CA Ontario           Persons employed in the Assessment Services           Yes, provide the rate(s) (50-chars):   based on sale price                 Yes
                     Section of the
                     Department of the Provincial Treasury shall have
                     access to individual
Prince Edward Island selling prices obtained from affidavits, and this                                                                                No




CA Quebec                                                                  Yes, provide the rate(s) (50-chars):   between 0,5 % and 1,5 % of price. Yes



                                                                                                                  Land Titles (ISC) charges a
Saskatchewan          `                                                    Yes, provide the rate(s) (50-chars):   graduated fee                       Yes
Canadian Totals




                                                                                          126 of 654
                                                                      2008 Survey on Ratio Studies                                           Revised 7/21/08




             Question 25: No                                                         Question   Question
             authority to                                         Question 25:       25:        25:       Question 25:        Question 25:
             implement                         Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
             adjustments     Question 25: Time Financing          property           costs      fees      property            taxes



Alabama                                      1                1                  1                                          1




Alaska                                       1                1                  1




Arizona




Arkansas                                     1                1                  1                                          1


California   X




                                                                                 127 of 654
                                                                                2008 Survey on Ratio Studies                                            Revised 7/21/08




                       Question 25: No                                                         Question    Question
                       authority to                                         Question 25:       25:         25:       Question 25:        Question 25:
                       implement                         Question 25:       Personal           Closing     Brokerage Intangible personal Delinquent
                       adjustments     Question 25: Time Financing          property           costs       fees      property            taxes




Colorado                                               1                1                  1                                           1




Connecticut            X




Delaware


District of Columbia




Florida                                                1                1                  1           1           1                   1
                                                                                            128 of 654
                                                                            2008 Survey on Ratio Studies                                               Revised 7/21/08




                   Question 25: No                                                         Question       Question
                   authority to                                         Question 25:       25:            25:       Question 25:        Question 25:
                   implement                         Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                   adjustments     Question 25: Time Financing          property           costs          fees      property            taxes




Georgia                                            1                1                  1              1           1                   1            1




Hawaii County of



Hawaii-Honolulu                                    1                1                  1              1




Idaho                                              1                                   1



Illinois                                           1                                   1


Indiana                                            1                                   1                                              1


Iowa                                                                                   1
                                                                                        129 of 654
                                                                         2008 Survey on Ratio Studies                                               Revised 7/21/08




                Question 25: No                                                         Question       Question
                authority to                                         Question 25:       25:            25:       Question 25:        Question 25:
                implement                         Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                adjustments     Question 25: Time Financing          property           costs          fees      property            taxes




Kansas                                          1                1                  1              1                               1            1



Kentucky                                        1

Louisiana                                       1


Maine           X


Maryland


Massachusetts                                   1



Michigan                                                         1                  1                                              1


Minnesota                                       1                1                  1              1                               1


Mississippi     x

Missouri                                        1                1                  1              1           1                   1            1

Montana                                                                             1

Nebraska                                        1                1                  1130 of 654                                    1
                                                                          2008 Survey on Ratio Studies                                           Revised 7/21/08




                 Question 25: No                                                         Question   Question
                 authority to                                         Question 25:       25:        25:       Question 25:        Question 25:
                 implement                         Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
                 adjustments     Question 25: Time Financing          property           costs      fees      property            taxes



Nevada           X




New Hampshire                                    1                                   1



New Jersey       X




New Mexico       X


New York                                         1                                   1                                          1


North Carolina                                                                       1




North Dakota                                                                         1



Ohio                                             1                1                  1


Oklahoma                                                                             1




                                                                                     131 of 654
                                                                          2008 Survey on Ratio Studies                                           Revised 7/21/08




                 Question 25: No                                                         Question   Question
                 authority to                                         Question 25:       25:        25:       Question 25:        Question 25:
                 implement                         Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
                 adjustments     Question 25: Time Financing          property           costs      fees      property            taxes




Oregon                                           1                1                  1                                                       1




Pennsylvania     X




Rhode Island                                     1                                   1                                          1




South Carolina   X




South Dakota                                                      1                  1                                          1


                                                                                     132 of 654
Tennessee        X
                                                                         2008 Survey on Ratio Studies                                               Revised 7/21/08




                Question 25: No                                                         Question       Question
                authority to                                         Question 25:       25:            25:       Question 25:        Question 25:
                implement                         Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                adjustments     Question 25: Time Financing          property           costs          fees      property            taxes



Texas                                           1                1                  1              1           1                   1            1



Utah                                            1                1                  1              1



Vermont                                                                             1              1




Virginia        X




Washington                                                                          1




West Virginia   X


                                                                                    133 of 654
                                                                                2008 Survey on Ratio Studies                                               Revised 7/21/08




                      Question 25: No                                                          Question       Question
                      authority to                                          Question 25:       25:            25:       Question 25:        Question 25:
                      implement                         Question 25:        Personal           Closing        Brokerage Intangible personal Delinquent
                      adjustments     Question 25: Time Financing           property           costs          fees      property            taxes




Wisconsin                                                                                  1                                              1




Wyoming                                               1                 1               1                                                 1
US Totals                                            25                18              32                 9           4                  17            5




CA Alberta                                            1                1                   1                                                           1




CA British Columbia                                   1                1                   1              1           1                   1            1




CA Manitoba                                           1                1                   1              1           1                   1            1


CA New Brunswick                   1
                                                                                           134 of 654
                                                                                2008 Survey on Ratio Studies                                               Revised 7/21/08




                       Question 25: No                                                         Question       Question
                       authority to                                         Question 25:       25:            25:       Question 25:        Question 25:
                       implement                         Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                       adjustments     Question 25: Time Financing          property           costs          fees      property            taxes



CA Newfoundland                                        1                1                  1




CA NW terr                          1


Nova Scotia                                            1                1                  1




CA Ontario




Prince Edward Island                                   1




CA Quebec                                              1                                   1                                              1




Saskatchewan                        1
Canadian Totals                     3                  7                5                  6              2           2                   3            3




                                                                                           135 of 654
                                                                    2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                               Question 26: Q26: Which of the following adjustments to sale
                                                               price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
             Question 25: Other, describe (50-chars):          apply)                                                             Time               Financing



Alabama                                                                                                                                          1




Alaska                                                                                                                                           1                  1




Arizona      Across the board adjustment 18-19% to cover all                                                                                     1




Arkansas                                                                                                                                         1


California




                                                                              136 of 654
                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                  Question 26: Q26: Which of the following adjustments to sale
                                                                  price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                       Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing




Colorado                                                                                                                                            1                  1




Connecticut




Delaware               Not applicable


District of Columbia   No authority to limit adjustments




Florida                                                                                                                                                                1
                                                                                 137 of 654
                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                              Question 26: Q26: Which of the following adjustments to sale
                                                              price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                   Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing




Georgia            timber value                                                                                                                 1




Hawaii County of   All deemed necesary



Hawaii-Honolulu    Demolition cost




Idaho                                                                                                                                           1



Illinois           Trim                                                                                                                         1


Indiana                                                                                                                                         1


Iowa
                                                                             138 of 654
                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                  Question 26: Q26: Which of the following adjustments to sale
                                                                  price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                Question 25: Other, describe (50-chars):          apply)                                                             Time               Financing




Kansas          Special assessments                                                                                                                 1                  1



Kentucky                                                                                                                                            1

Louisiana                                                                                                                                           1


Maine


Maryland        sales analyzed as valid are used unadjusted


Massachusetts                                                                                                                                       1



Michigan        survey costs, points


Minnesota                                                                                                                                           1                  1


Mississippi

Missouri        No limitations on authority to make adjustments                                                                                     1                  1

Montana

Nebraska                                                                         139 of 654
                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                            Question 26: Q26: Which of the following adjustments to sale
                                                            price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                 Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing



Nevada




New Hampshire                                                                                                                                 1



New Jersey




New Mexico


New York                                                                                                                                      1


North Carolina




North Dakota



Ohio


Oklahoma




                                                                           140 of 654
                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                            Question 26: Q26: Which of the following adjustments to sale
                                                            price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                 Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing




Oregon                                                                                                                                        1                  1




Pennsylvania




Rhode Island




South Carolina




South Dakota                                                                                                                                                     1


                                                                           141 of 654
Tennessee
                                                                      2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                 Question 26: Q26: Which of the following adjustments to sale
                                                                 price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                Question 25: Other, describe (50-chars):         apply)                                                             Time               Financing



Texas           Any other adjustments justified by market data                                                                                     1                  1



Utah                                                                                                                                               1                  1



Vermont




Virginia




Washington




West Virginia


                                                                                142 of 654
                                                                      2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                 Question 26: Q26: Which of the following adjustments to sale
                                                                 price do you actually use in your ratio studies? (check all that   Question 26:        Question 26:
                      Question 25: Other, describe (50-chars):   apply)                                                             Time                Financing




Wisconsin




Wyoming                                                                                                                                             1                   1
US Totals                                                                                                                                          21                  11




CA Alberta            duress, partial interest                                                                                                     1                   1




CA British Columbia                                                                                                                                1                   1




CA Manitoba                                                                                                                                                            1


CA New Brunswick      It is up to the agency to implement.
                                                                                143 of 654
                                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                            Question 26: Q26: Which of the following adjustments to sale
                                                                            price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                       Question 25: Other, describe (50-chars):             apply)                                                             Time               Financing



CA Newfoundland                                                                                                                                               1




CA NW terr


Nova Scotia                                                                                                                                                                      1




CA Ontario             MPAC is not restricted by legislation in adjustmen                                                                                     1




Prince Edward Island Only “qualified sales” are used for sales analysis                                                                                       1




CA Quebec                                                                                                                                                     1




Saskatchewan           service providers perform function; fee simple
Canadian Totals                                                                                                                                               6                  4




                                                                                           144 of 654
                                                                          2008 Survey on Ratio Studies                                      Revised 7/21/08




                                                           Question 26:
             Question 26:       Question                   Intangible   Question 26:
             Personal           26: Closing Question 26:   personal     Delinquent
             property           costs       Brokerage fees property     taxes             Question 26: Other, describe (50-chars):



Alabama                     1                                         1




Alaska                      1                                         1




Arizona                                                                                   Across the board 18-19% adjustment to cover all




Arkansas                    1


California




                                                                                   145 of 654
                                                                                    2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                     Question 26:
                       Question 26:       Question                   Intangible   Question 26:
                       Personal           26: Closing Question 26:   personal     Delinquent
                       property           costs       Brokerage fees property     taxes             Question 26: Other, describe (50-chars):




Colorado                              1                                         1




Connecticut




Delaware                                                                                            Not applicable


District of Columbia




Florida                               1            1              1             1
                                                                                             146 of 654
                                                                                2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                 Question 26:
                   Question 26:       Question                   Intangible   Question 26:
                   Personal           26: Closing Question 26:   personal     Delinquent
                   property           costs       Brokerage fees property     taxes             Question 26: Other, describe (50-chars):




Georgia                           1                                         1                   timber value




Hawaii County of                  1



Hawaii-Honolulu




Idaho                             1



Illinois                          1                                                             Trim


Indiana                           1                                         1


Iowa                              1
                                                                                         147 of 654
                                                                             2008 Survey on Ratio Studies                                      Revised 7/21/08




                                                              Question 26:
                Question 26:       Question                   Intangible   Question 26:
                Personal           26: Closing Question 26:   personal     Delinquent
                property           costs       Brokerage fees property     taxes               Question 26: Other, describe (50-chars):




Kansas                         1            1                            1                 1



Kentucky

Louisiana


Maine


Maryland                                                                                       if identified as valid, typically dont adjust


Massachusetts



Michigan                       1                                         1                     survey costs, points, personal property


Minnesota                      1            1                            1


Mississippi

Missouri                       1            1                            1                 1 Adjustments mostly made at the local level

Montana                        1

Nebraska                                                                 1            148 of 654
                                                                              2008 Survey on Ratio Studies                               Revised 7/21/08




                                                               Question 26:
                 Question 26:       Question                   Intangible   Question 26:
                 Personal           26: Closing Question 26:   personal     Delinquent
                 property           costs       Brokerage fees property     taxes             Question 26: Other, describe (50-chars):



Nevada




New Hampshire                   1



New Jersey




New Mexico


New York                        1                                         1


North Carolina                  1




North Dakota                    1



Ohio                            1


Oklahoma                        1




                                                                                       149 of 654
                                                                              2008 Survey on Ratio Studies                                 Revised 7/21/08




                                                               Question 26:
                 Question 26:       Question                   Intangible   Question 26:
                 Personal           26: Closing Question 26:   personal     Delinquent
                 property           costs       Brokerage fees property     taxes               Question 26: Other, describe (50-chars):




Oregon                          1                                                           1




Pennsylvania




Rhode Island                                                                                    NO ADJUSTMENTS ARE MADE TO SALES PRICE




South Carolina




South Dakota                    1                                         1


                                                                                       150 of 654
Tennessee
                                                                             2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                              Question 26:
                Question 26:       Question                   Intangible   Question 26:
                Personal           26: Closing Question 26:   personal     Delinquent
                property           costs       Brokerage fees property     taxes             Question 26: Other, describe (50-chars):



Texas                          1            1              1             1                 1 Any other adjustments justified by market data



Utah                           1



Vermont                        1            1




Virginia




Washington                     1




West Virginia


                                                                                      151 of 654
                                                                                    2008 Survey on Ratio Studies                                 Revised 7/21/08




                                                                     Question 26:
                      Question 26:        Question                   Intangible   Question 26:
                      Personal            26: Closing Question 26:   personal     Delinquent
                      property            costs       Brokerage fees property     taxes               Question 26: Other, describe (50-chars):




Wisconsin                            1                                          1




Wyoming                               1                                         1
US Totals                            30            6              2            16




CA Alberta                           1                                                            1 All that are applicable.




CA British Columbia                  1                                          1




CA Manitoba                          1             1              1             1                 1


CA New Brunswick
                                                                                             152 of 654
                                                                                    2008 Survey on Ratio Studies                                 Revised 7/21/08




                                                                     Question 26:
                       Question 26:       Question                   Intangible   Question 26:
                       Personal           26: Closing Question 26:   personal     Delinquent
                       property           costs       Brokerage fees property     taxes               Question 26: Other, describe (50-chars):



CA Newfoundland                       1




CA NW terr


Nova Scotia                           1




CA Ontario                            1                                                               Chattles




Prince Edward Island                                                                                  Qualification of sale data




CA Quebec                             1                                         1




Saskatchewan
Canadian Totals                       7            1              1             3                 2




                                                                                             153 of 654
                                                                         2008 Survey on Ratio Studies                                                                Revised 7/21/08




             Question 27: Q27: Are blanket or global adjustments made to sales prices
             prior to computing ratios? (For example, some jurisdictions adjust all prices
             down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
             difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
             for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



Alabama      No




Alaska       Yes (Changed to No)                                                           Time



                                                                                           18-19% depending on property type covers financing, personal property, time on
Arizona      Yes                                                                           market and mass appraisal error




Arkansas     No


California   No




                                                                                   154 of 654
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                       Question 27: Q27: Are blanket or global adjustments made to sales prices
                       prior to computing ratios? (For example, some jurisdictions adjust all prices
                       down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                       difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                       for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Colorado               No




Connecticut            No




Delaware               No


District of Columbia   No




                                                                                                     See previous answer for adjustment items. Generally, maximum percentage is
Florida                Yes                                                                           15 percent.
                                                                                             155 of 654
                                                                               2008 Survey on Ratio Studies                                                                Revised 7/21/08




                   Question 27: Q27: Are blanket or global adjustments made to sales prices
                   prior to computing ratios? (For example, some jurisdictions adjust all prices
                   down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                   difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                   for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Georgia            No




Hawaii County of   No



Hawaii-Honolulu    No




Idaho              No



Illinois           No


Indiana            No


Iowa               No
                                                                                         156 of 654
                                                                            2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 27: Q27: Are blanket or global adjustments made to sales prices
                prior to computing ratios? (For example, some jurisdictions adjust all prices
                down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Kansas          No



Kentucky        No

Louisiana       No


Maine           No


Maryland        No


Massachusetts   No



Michigan        No


Minnesota       No


Mississippi     No

Missouri        No

Montana         No

Nebraska        No                                                                    157 of 654
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 27: Q27: Are blanket or global adjustments made to sales prices
                 prior to computing ratios? (For example, some jurisdictions adjust all prices
                 down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                 difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                 for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



Nevada           No




New Hampshire    No



New Jersey       No




New Mexico       No


New York         No


North Carolina   No




North Dakota     No



Ohio             No


Oklahoma         No




                                                                                       158 of 654
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 27: Q27: Are blanket or global adjustments made to sales prices
                 prior to computing ratios? (For example, some jurisdictions adjust all prices
                 down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                 difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                 for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Oregon           No



                                                                                               Price is of value in computing market values, therefore, acceptalbe land sales for
                                                                                               the prior year are discounted in order to provide an accurate equalization of
                                                                                               converting land sales inventories by land use type to market values that the
                                                                                               ratios are inputed into educational subsidy formulas pursuant to the legally
Pennsylvania     Yes                                                                           proscribed components that PA STEB follows in their Law.




Rhode Island     No




South Carolina   No




South Dakota     No


                                                                                       159 of 654
Tennessee        No
                                                                            2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 27: Q27: Are blanket or global adjustments made to sales prices
                prior to computing ratios? (For example, some jurisdictions adjust all prices
                down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



Texas           No



Utah            No



Vermont         No




Virginia        No




Washington      Yes                                                                           1% for personal property.




West Virginia   No


                                                                                      160 of 654
                                                                                  2008 Survey on Ratio Studies                                                                Revised 7/21/08




                      Question 27: Q27: Are blanket or global adjustments made to sales prices
                      prior to computing ratios? (For example, some jurisdictions adjust all prices
                      down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                      difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                      for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Wisconsin             No




Wyoming               No
US Totals




CA Alberta            No




CA British Columbia   No




CA Manitoba           No


CA New Brunswick      No
                                                                                            161 of 654
                                                                                2008 Survey on Ratio Studies                                                                Revised 7/21/08




                    Question 27: Q27: Are blanket or global adjustments made to sales prices
                    prior to computing ratios? (For example, some jurisdictions adjust all prices
                    down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                    difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                    for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



CA Newfoundland     No




CA NW terr          No


Nova Scotia         No




CA Ontario          No




Prince Edward Island No




CA Quebec           No




Saskatchewan        No
Canadian Totals




                                                                                          162 of 654
                                                                     2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
             court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
             affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
             blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



Alabama                                                                                                                        1                                               1




Alaska       No                                                                                                                                         1                      1




Arizona      No                                                                                                                1                                               1




Arkansas                                                                                                                                                                       1


California




                                                                               163 of 654
                                                                                  2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 29: Q29: Are there any                                                                                       Question 30: To             Question 30: To
                       court cases in your jurisdiction                                Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                       affirming or disallowing these   Question 29: Yes, provide      your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                       blanket or global adjustments?   citation (50 chars):           (check all that apply)     determined assessed values local jurisdictions         reappraise




Colorado                                                                                                                                                             1                      1




Connecticut                                                                                                                                                          1




Delaware


District of Columbia




                                                           Southern Bell v. Markham,
Florida                Yes, provide citation (50 chars):   665 So.2d 272 (1995)                                                                                      1                      1
                                                                                            164 of 654
                                                                           2008 Survey on Ratio Studies                                                            Revised 7/21/08




                   Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                   court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                   affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                   blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise




Georgia                                                                                                                                                       1




Hawaii County of



Hawaii-Honolulu




Idaho                                                                                                                                1                        1



Illinois                                                                                                                             1                        1


Indiana                                                                                                                              1                        1                      1


Iowa                                                                                                                                 1                        1                      1
                                                                                     165 of 654
                                                                        2008 Survey on Ratio Studies                                                            Revised 7/21/08




                Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise




Kansas



Kentucky                                                                                                                                                                          1

Louisiana                                                                                                                                                                         1


Maine                                                                                                                                                      1                      1


Maryland


Massachusetts                                                                                                                                              1



Michigan                                                                                                                          1                                               1


Minnesota                                                                                                                         1                        1                      1


Mississippi                                                                                                                                                                       1

Missouri                                                                                                                          1                                               1

Montana

Nebraska                                                                          166 of 654                                      1                        1                      1
                                                                         2008 Survey on Ratio Studies                                                            Revised 7/21/08




                 Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                 court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                 affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                 blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



Nevada                                                                                                                             1                                               1




New Hampshire                                                                                                                                               1



New Jersey                                                                                                                         1                        1                      1




New Mexico                                                                                                                         1                                               1


New York                                                                                                                                                    1


North Carolina




North Dakota                                                                                                                       1                                               1



Ohio                                                                                                                               1                                               1


Oklahoma                                                                                                                           1                        1                      1




                                                                                   167 of 654
                                                                                  2008 Survey on Ratio Studies                                                           Revised 7/21/08




                 Question 29: Q29: Are there any                                                                                            Question 30: To             Question 30: To
                 court cases in your jurisdiction                                    Question 30: Q30: How is    Question 30: To order      equalize state or           order local
                 affirming or disallowing these   Question 29: Yes, provide          your ratio study used?      adjustments to locally     provincial funding of       jurisdictions to
                 blanket or global adjustments?   citation (50 chars):               (check all that apply)      determined assessed values local jurisdictions         reappraise




Oregon                                                                                                                                     1                                               1




                                                     Litigation matters are not
Pennsylvania     Yes, provide citation (50 chars):   discussed in surveys                                                                                           1




Rhode Island                                                                                                                                                        1




South Carolina                                                                                                                                                      1




South Dakota                                                                                                                                                        1


                                                                                           168 of 654
Tennessee                                                                                                                                  1                        1                      1
                                                                        2008 Survey on Ratio Studies                                                            Revised 7/21/08




                Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



Texas                                                                                                                                                      1



Utah                                                                                                                              1                        1                      1



Vermont                                                                                                                                                    1                      1




Virginia                                                                                                                                                   1




Washington      No                                                                                                                                         1




West Virginia


                                                                                  169 of 654
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08




                      Question 29: Q29: Are there any                                                                                    Question 30: To              Question 30: To
                      court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or            order local
                      affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of        jurisdictions to
                      blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions          reappraise




Wisconsin                                                                                                                                                        1                       1




Wyoming                                                                                                                                 1                                                 1
US Totals                                                                                                                              20                        28                      28




CA Alberta                                                                                                                                                       1




CA British Columbia




CA Manitoba


CA New Brunswick                                                                                                                        1                        1
                                                                                        170 of 654
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                       court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                       affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                       blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



CA Newfoundland




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec




Saskatchewan
Canadian Totals                                                                                                                          1                        2                      0




                                                                                         171 of 654
                                                                         2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                  Question 30: To
                                               Question 30:                       adjust or
             Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
             provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
             jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
             conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?



Alabama                                    1              1                                        1                             Yes




Alaska                                     1                                                                                     Yes




Arizona                                    1              1                   1                                                  Yes




Arkansas                                   1                                  1                    1                             Yes


California                                                                                                                       No




                                                                                      172 of 654
                                                                                   2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                            Question 30: To
                                                         Question 30:                       adjust or
                       Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
                       provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                       jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                       conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?




Colorado                                                                                                                                   Yes




Connecticut                                          1                                                                                     No




Delaware                                                                                                     Not applicable                No


District of Columbia                                                1                                                                      No




Florida                                              1              1                   1                                                  Yes
                                                                                                173 of 654
                                                                               2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                        Question 30: To
                                                     Question 30:                       adjust or
                   Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
                   provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                   jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                   conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?




Georgia                                          1                                  1                                                  No




Hawaii County of                                                1                   1                                                  Yes



Hawaii-Honolulu                                  1              1                                                                      No




Idaho                                            1                                                                                     Yes



Illinois                                         1                                                                                     Yes


Indiana                                          1                                                       1                             Yes


Iowa                                             1                                                                                     Yes
                                                                                            174 of 654
                                                                            2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                     Question 30: To
                                                  Question 30:                       adjust or
                Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
                provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?




Kansas                                        1              1                                      1                               Yes



Kentucky                                      1                                  1                                                  Yes

Louisiana                                     1                                                                                     Yes


Maine                                         1              1                                                                      Yes


Maryland                                      1              1                                                                      No


Massachusetts                                                                    1                                                  Yes



Michigan                                      1              1                                                                      Yes


Minnesota                                     1              1                                      1 For Tax Court Appeals         Yes


Mississippi                                   1              1                   1                                                  Yes

Missouri                                      1              1                                                                      Yes

Montana                                       1                                                     1                               no

Nebraska                                      1              1                           175 of 654 1                               Yes
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                      Question 30: To
                                                   Question 30:                       adjust or
                 Question 30: To advise            To assist                          equalize centrally                               Question 31: Q31: Do you or another
                 provincial, state, or local       mass         Question 30: To       determined                                       oversight agency have authority to order
                 jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe     adjustments to, or a reappraisal of, locally
                 conditions                        programs     assessment roll       (such as utilities) (50 chars):                  determined values?



Nevada                                                                                                                                 Yes




New Hampshire                                  1                                                                                       Yes



New Jersey                                     1              1                   1                    1                               Yes




New Mexico                                     1                                                                                       Yes

                                                                                                         apportion school and county
New York                                                                                               1 taxes + other purposes        No


North Carolina                                 1              1                                        1                               No




North Dakota                                   1                                                                                       Yes



Ohio                                                                              1                                                    Yes


Oklahoma                                       1              1                                                                        Yes




                                                                                          176 of 654
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                      Question 30: To
                                                   Question 30:                       adjust or
                 Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
                 provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                 jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                 conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?




Oregon                                         1              1                   1                    1                             Yes




Pennsylvania                                   1                                                                                     No




Rhode Island                                   1              1                                                                      No




South Carolina                                                                                                                       No




South Dakota                                   1                                                                                     Yes


                                                                                          177 of 654
Tennessee                                      1              1                                        1                             Yes
                                                                            2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                     Question 30: To
                                                  Question 30:                       adjust or
                Question 30: To advise            To assist                          equalize centrally                             Question 31: Q31: Do you or another
                provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?



Texas                                                                                                                               No



Utah                                          1              1                   1                    1                             Yes



Vermont                                       1                                                       1                             Yes




Virginia                                                                                              1                             No




Washington                                    1                                                       1                             No




West Virginia                                 1              1                                                                      Yes


                                                                                         178 of 654
                                                                                  2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                        Question 30: To
                                                        Question 30:                    adjust or
                      Question 30: To advise            To assist                       equalize centrally                             Question 31: Q31: Do you or another
                      provincial, state, or local       mass         Question 30: To    determined                                     oversight agency have authority to order
                      jurisdictions of assessment       appraisal    approve tax        assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                      conditions                        programs     assessment roll    (such as utilities) (50 chars):                determined values?




Wisconsin                                           1                                                    1                             Yes




Wyoming                                                                             1                                                  Yes
US Totals                                       39                22               13                17




CA Alberta                                                                                                   Quality assurance         Yes




CA British Columbia                                 1              1                                                                   Yes




CA Manitoba                                         1              1                                         Quality assurance         Yes


CA New Brunswick                                    1                                                                                  No
                                                                                            179 of 654
                                                                                   2008 Survey on Ratio Studies                                                                       Revised 7/21/08




                                                                                            Question 30: To
                                                         Question 30:                       adjust or
                       Question 30: To advise            To assist                          equalize centrally                                   Question 31: Q31: Do you or another
                       provincial, state, or local       mass         Question 30: To       determined                                           oversight agency have authority to order
                       jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe         adjustments to, or a reappraisal of, locally
                       conditions                        programs     assessment roll       (such as utilities) (50 chars):                      determined values?



CA Newfoundland                                                     1                                                                            Yes




CA NW terr                                           1                                                                                           No


Nova Scotia                                                                             1                                                        No




CA Ontario                                           1                                                           Advise public of roll quality   No


                                                                                                                 To identify work units
Prince Edward Island                                 1              1                                            requiring reappraisal           No




CA Quebec                                                                               1                                                        No



                                                                                                                 test level ofappraisal linked to
Saskatchewan                                         1                                  1                        roll confirmation                No
Canadian Totals                                      7              4                   3                    0




                                                                                                180 of 654
                                                                        2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                       Question 34: Order local
             Question 32: Q32: How many local               Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
             jurisdictions have been issued orders to       jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
             ADJUST values in the past three (3) years?     to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
             (50-chars)                                     three (3) years? (50-chars)             (check all that apply)                             property



Alabama                                               67                                       37                                                                                    1




Alaska       None                                           One



                                                            0 (reappraisal plans were requested,
Arizona                                                   2 not ordered)




Arkansas     Four                                           Four


California




                                                                                  181 of 654
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                               Question 34: Order local
                       Question 32: Q32: How many local             Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
                       jurisdictions have been issued orders to     jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
                       ADJUST values in the past three (3) years?   to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
                       (50-chars)                                   three (3) years? (50-chars)             (check all that apply)                             property




Colorado               One                                          One




Connecticut




Delaware


District of Columbia




Florida                None.                                        None.
                                                                                          182 of 654
                                                                                2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                   Question 34: Order local
                   Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                   jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                   ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                   (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




Georgia




Hawaii County of   N/A                                              N/A



Hawaii-Honolulu




Idaho                                                           1                                           0                                                                                    1



Illinois                                                        0                                           0


Indiana                                                                                                21                                                                                        1


Iowa               77 (2007)                                                                                0                                                                                    1
                                                                                          183 of 654
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                Question 34: Order local
                Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




                none (direct assistance is being provided in 3
Kansas          cou                                            none



Kentucky

Louisiana                                                                                                7


Maine                                                        0                                           0


Maryland


Massachusetts                                                0                                           1


                None (Counties propertly equalized) Many
Michigan        Local jur                                                                           25                                                                                        1


Minnesota       about 350                                                                                0                                                                                    1


Mississippi                                                  0 6 out of 82

Missouri                                                   23                                       23                                                                                        1

Montana

Nebraska        Approximately 30                                                       184 of 654        2
                                                                               2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                                                                                 Question 34: Order local
                 Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                 jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                 ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                 (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property



Nevada                                                        0                                           0




New Hampshire                                                 0 less than 5



New Jersey       150+-                                            150+-                                                                                                                        1




New Mexico                                                    0                                           1                                                                                    1


New York


North Carolina




North Dakota                                              10                                              3                                                                                    1



Ohio             One                                              All 88 - a requirement of state law.                                                                                         1


Oklahoma         Three                                            Six                                                                                                                          1




                                                                                         185 of 654
                                                                              2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                 Question 34: Order local
                 Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                 jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                 ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                 (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




Oregon           None                                             None                                                                                                                         1




Pennsylvania




Rhode Island




South Carolina




South Dakota                                                  0                                           0


                                                                                        186 of 654
Tennessee                                                 12                                              0                                                                                    1
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                Question 34: Order local
                Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property



Texas



Utah                                                         5                                           2                                                                                    1


                                                                 126 currently under orders (roughly
Vermont         none                                             1/2 of State)




Virginia




Washington




West Virginia


                                                                                       187 of 654
                                                                                   2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                      Question 34: Order local
                      Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                      jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                      ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                      (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




Wisconsin             0 of about 1900                                  about 5 of about 1900




Wyoming               One                                              None                                                                                                                      1
US Totals                                                                                                                                                                                       16




CA Alberta            None                                             None




CA British Columbia                                                0                                           0




CA Manitoba           none                                             none


CA New Brunswick
                                                                                               188 of 654
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                               Question 34: Order local
                       Question 32: Q32: How many local             Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
                       jurisdictions have been issued orders to     jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
                       ADJUST values in the past three (3) years?   to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
                       (50-chars)                                   three (3) years? (50-chars)             (check all that apply)                             property



CA Newfoundland        n/a                                          n/a




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec




Saskatchewan
Canadian Totals                                                                                                                                                                              0




                                                                                          189 of 654
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




             Question 34: Trend          Question 34: Give       Question 34: Give
             all types of property       local officials a       local officials a
             equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
             jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
             adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?



Alabama                                                      1                                                          Yes, other level standard (describe variance):




Alaska                               1                       1                       1                                  Yes 0.90-1.10




Arizona                                                      1                       1                                  Yes, other level standard (describe variance):




Arkansas                                                     1                       1                                  Yes 0.90-1.10


California                                                                                                              No




                                                                                           190 of 654
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                       Question 34: Trend      Question 34: Give       Question 34: Give
                       all types of property   local officials a       local officials a
                       equally, based on a     compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                       jurisdiction-wide       period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                       adjustment factor       indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Colorado                                                           1                       1                                  Yes, other level standard (describe variance):




Connecticut                                                                                                                   No




Delaware                                                                                                                      No


District of Columbia                                                                                                          No




Florida                                                                                    1                                  Yes, other level standard (describe variance):
                                                                                                 191 of 654
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                   Question 34: Trend          Question 34: Give       Question 34: Give
                   all types of property       local officials a       local officials a
                   equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                   jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                   adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Georgia                                                                                                                       Yes 0.90-1.10




Hawaii County of                                                                                                              Yes 0.90-1.10



Hawaii-Honolulu                                                                                                               Yes 0.90-1.10




Idaho                                                              1                       1                                  Yes 0.90-1.10



Illinois                                   1                                                                                  No


Indiana                                                                                                                       Yes 0.90-1.10


Iowa                                                                                                                          Yes, other level standard (describe variance):
                                                                                                 192 of 654
                                                                                2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 34: Trend          Question 34: Give       Question 34: Give
                all types of property       local officials a       local officials a
                equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Kansas                                                                                  1                                  Yes 0.90-1.10



Kentucky                                                                                                                   Yes 0.90-1.10

Louisiana                                                                                   One year to reappraise         Yes 0.90-1.10

                                                                                            local control over method to
Maine                                                                                       achieve compliance             Yes, other level standard (describe variance):


Maryland                                                                                                                   No


Massachusetts                                                                                                              Yes 0.90-1.10



Michigan                                                                                                                   Yes, other level standard (describe variance):
                                                                                          Neighborhood or land or
Minnesota                               1                       1                       1 building adjustments also        Yes, other level standard (describe variance):


Mississippi                                                                                 N/A                            Yes, other level standard (describe variance):

Missouri                                                        1                       1                                  Yes 0.90-1.10

Montana                                                                                                                    Yes 0.90-1.10
                                                                                            can recommend adjustments
Nebraska                                                                                    to the Commission
                                                                                                193 of 654                 Yes, other level standard (describe variance):
                                                                                 2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 34: Trend          Question 34: Give       Question 34: Give
                 all types of property       local officials a       local officials a
                 equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                 jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                 adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?



Nevada                                                           1                                                          Yes, other level standard (describe variance):




                                                                                             The NH Board of Tax & Land
New Hampshire                                                                                Appeals order reapprais        No



New Jersey                               1                       1                       1                                  Yes, other level standard (describe variance):




New Mexico                               1                       1                       1                                  Yes, other level standard (describe variance):


New York                                                                                                                    No


North Carolina                                                                                                              No




North Dakota                                                                                                                Yes, other level standard (describe variance):



Ohio                                                                                                                        Yes 0.90-1.10


Oklahoma                                                                                                                    Yes, other level standard (describe variance):




                                                                                               194 of 654
                                                                                 2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 34: Trend          Question 34: Give       Question 34: Give
                 all types of property       local officials a       local officials a
                 equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                 jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                 adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Oregon                                                           1                       1                                  Yes, other level standard (describe variance):




Pennsylvania                                                                                                                No




Rhode Island                                                                                                                No




South Carolina                                                                                                              Yes, other level standard (describe variance):




South Dakota                             1                                                                                  Yes, other level standard (describe variance):


                                                                                               195 of 654
Tennessee                                                                                                                   No
                                                                            2008 Survey on Ratio Studies                                                            Revised 7/21/08




                Question 34: Trend          Question 34: Give   Question 34: Give
                all types of property       local officials a   local officials a
                equally, based on a         compliance grace    grace period to                                    Question 35: Q35: Do you have an appraisal
                jurisdiction-wide           period to apply     recalibrate mass    Question 34: Other, describe   level standard that allows some variance from
                adjustment factor           indicated factors   appraisal models    (50-chars):                    your statutorily required appraisal level?



Texas                                                                                                              No



Utah                                    1                                                                          Yes 0.90-1.10


                                                                                    no adjustments to appraised
Vermont                                                                             values                         Yes, other level standard (describe variance):




Virginia                                                                                                           No




Washington                                                                                                         No




West Virginia                                                                                                      Yes 0.90-1.10


                                                                                      196 of 654
                                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08




                      Question 34: Trend          Question 34: Give        Question 34: Give
                      all types of property       local officials a        local officials a
                      equally, based on a         compliance grace         grace period to                                     Question 35: Q35: Do you have an appraisal
                      jurisdiction-wide           period to apply          recalibrate mass     Question 34: Other, describe   level standard that allows some variance from
                      adjustment factor           indicated factors        appraisal models     (50-chars):                    your statutorily required appraisal level?




                                                                                                Complete revaluation based
Wisconsin                                                                                       on market analysis             Yes, other level standard (describe variance):




Wyoming                                                                                                                        Yes, other level standard (describe variance):
US Totals                                     7                       12                   12




CA Alberta                                                                                      NA                             Yes, other level standard (describe variance):




CA British Columbia                                                                                                            Yes 0.90-1.10




CA Manitoba                                                                                                                    Yes 0.90-1.10


CA New Brunswick                                                                                                               No
                                                                                                  197 of 654
                                                                                       2008 Survey on Ratio Studies                                                                Revised 7/21/08




                       Question 34: Trend          Question 34: Give       Question 34: Give
                       all types of property       local officials a       local officials a
                       equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                       jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                       adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?



CA Newfoundland                                                                                    n/a                            Yes 0.90-1.10




CA NW terr                                                                                                                        No


Nova Scotia                                                                                                                       Yes 0.90-1.10




CA Ontario                                                                                                                        No




Prince Edward Island                                                                                                              Yes, other level standard (describe variance):




CA Quebec                                                                                                                         Yes, other level standard (describe variance):




Saskatchewan                                                                                                                      Yes, other level standard (describe variance):
Canadian Totals                                0                       0                       0




                                                                                                     198 of 654
                                                                       2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                      Question 37: Q37: If you use your ratio study to
                                           Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
             Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
             standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?



Alabama      .98-1.02                      No                                                         No




Alaska                                     No                                                         no




Arizona      74-90%                        Yes                                                        Yes




Arkansas                                   Yes                                                        Yes


California                                                                                            Yes




                                                                                 199 of 654
                                                                                   2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                                   Question 37: Q37: If you use your ratio study to
                                                     Question 36: Q36: If yes,                                     test appraisal level compliance, are allowances
                       Question 35: Yes, other level is the appraisal level        Question 36: If no, describe    made for sample reliability using statistical tests,
                       standard (describe variance): variance set by statute?      (50 chars):                     such as confidence intervals?




                       0.95 - 1.10 Vacant Land and                                 Set by authority of the State
Colorado               Ag                            If no, describe (50 chars):   Board of Equalizatio            No




                                                                                                                   Not applicable-appraisal level compliance is not
Connecticut                                                                                                        tested




Delaware                                                                                                           No


District of Columbia                                                                                               No




                       Without CI = yes. With CI =
Florida                no.                           No                                                            Yes
                                                                                             200 of 654
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 37: Q37: If you use your ratio study to
                                                 Question 36: Q36: If yes,                                    test appraisal level compliance, are allowances
                   Question 35: Yes, other level is the appraisal level        Question 36: If no, describe   made for sample reliability using statistical tests,
                   standard (describe variance): variance set by statute?      (50 chars):                    such as confidence intervals?




Georgia                                          Yes                                                          Yes




                                                                                                              Not applicable-appraisal level compliance is not
Hawaii County of                                 No                                                           tested



Hawaii-Honolulu                                  Yes                                                          No




Idaho                                            If no, describe (50 chars):   administrative rule            Yes



Illinois                                                                                                      No


Indiana                                          Yes                                                          No


Iowa               +/- 5%                        Yes                                                          No
                                                                                         201 of 654
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 37: Q37: If you use your ratio study to
                                              Question 36: Q36: If yes,                                       test appraisal level compliance, are allowances
                Question 35: Yes, other level is the appraisal level           Question 36: If no, describe   made for sample reliability using statistical tests,
                standard (describe variance): variance set by statute?         (50 chars):                    such as confidence intervals?




Kansas                                           If no, describe (50 chars):   In statute at one time         Yes


                                                                                                              Not applicable-appraisal level compliance is not
Kentucky                                         No                                                           tested

Louisiana                                        Yes                                                          Yes


Maine           70 to 110                        Yes                                                          Yes


Maryland                                                                                                      No

                                                                               Commissioner of Revenue
Massachusetts                                    If no, describe (50 chars):   Guidelines                     No



Michigan        .49 - .50                        No                                                           Yes


Minnesota       0.90-1.05                        Yes                                                          Yes


Mississippi     .75 - 1.25 Cl II, .85 - 1.15 cl II Yes                                                        no
                                                                               Our agency has authority to
Missouri                                         If no, describe (50 chars):   set variance parameter         Yes

Montana                                          No                                                           yes
                92-100 - res & comm 69-75 -
Nebraska        agricultural                Yes                                          202 of 654           Yes
                                                                             2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                             Question 37: Q37: If you use your ratio study to
                                               Question 36: Q36: If yes,                                     test appraisal level compliance, are allowances
                 Question 35: Yes, other level is the appraisal level        Question 36: If no, describe    made for sample reliability using statistical tests,
                 standard (describe variance): variance set by statute?      (50 chars):                     such as confidence intervals?

                 Assessed value must fall
Nevada           within 32-36% of taxable      Yes                                                           Yes




New Hampshire                                                                                                Yes



New Jersey       Too long to describe          No                                                            Yes




New Mexico       .85 - 1.00                    If no, describe (50 chars):   Regulation                      No


New York                                                                                                     Yes

                                                                                                             Not applicable-appraisal level compliance is not
North Carolina                                                                                               tested




                                                                             Policy decision by State Board
North Dakota     .95 - 1.05                    If no, describe (50 chars):   of Equalization                No



Ohio                                           No                                                            No

                 A.V. 11-13.5% of MKT, RS,                                   Comb. of Const., Stat., State
Oklahoma         CM & AG W/in 1.5% spread      If no, describe (50 chars):   Board of EQ,Case Law            No




                                                                                       203 of 654
                                                                           2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                          Question 37: Q37: If you use your ratio study to
                                               Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
                 Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
                 standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?




                 All property: 0.95-1.05; by
Oregon           prop. class: 0.90-1.10        Yes                                                        No




                                                                                                          Not applicable-appraisal level compliance is not
Pennsylvania                                                                                              tested




                                                                                                          Not applicable-appraisal level compliance is not
Rhode Island                                                                                              tested




South Carolina   80-105%                       Yes                                                        Yes




South Dakota     85% - 100%                    Yes                                                        No


                                                                                     204 of 654
Tennessee                                                                                                 No
                                                                          2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                         Question 37: Q37: If you use your ratio study to
                                              Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
                Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
                standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?


                                                                                                         Not applicable-appraisal level compliance is not
Texas                                                                                                    tested



Utah                                          Yes                                                        Yes



Vermont         0.80 - 1.00                   Yes                                                        No




Virginia                                                                                                 No




Washington                                                                                               No




West Virginia                                 No                                                         No


                                                                                    205 of 654
                                                                                2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                               Question 37: Q37: If you use your ratio study to
                                                    Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
                      Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
                      standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?




                      ass't to be +/- full value 1 in 7
Wisconsin             yrs                               Yes                                                    No




Wyoming               0.95-1.05                       No                                                       Yes
US Totals




CA Alberta            0.95-1.05                       Yes                                                      No




CA British Columbia                                   No                                                       Yes




CA Manitoba                                           No                                                       Yes

                                                                                                               Not applicable-appraisal level compliance is not
CA New Brunswick                                                                                               tested
                                                                                          206 of 654
                                                                                   2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                                  Question 37: Q37: If you use your ratio study to
                                                     Question 36: Q36: If yes,                                    test appraisal level compliance, are allowances
                       Question 35: Yes, other level is the appraisal level        Question 36: If no, describe   made for sample reliability using statistical tests,
                       standard (describe variance): variance set by statute?      (50 chars):                    such as confidence intervals?



CA Newfoundland                                      If no, describe (50 chars):   by agency policy               Yes




                                                                                                                  Not applicable-appraisal level compliance is not
CA NW terr                                                                                                        tested


Nova Scotia                                          No                                                           No



                                                                                                                  Not applicable-appraisal level compliance is not
CA Ontario                                                                                                        tested


                     “All real property shall be                                   “All real property shall be
Prince Edward Island assessed at its market          If no, describe (50 chars):   assessed at its market         Yes




CA Quebec              0.95- 1.05                    No                                                           Yes



                       0.98-1.02 primary audit &
Saskatchewan           valuation; target is 1.0      Yes                                                          No
Canadian Totals




                                                                                             207 of 654
                                                                         2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                  Question 39: Q39: Check each measure
                                                                                                  of level that you calculate and indicate if it Question 39:       Question 39: - Used
             Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
             describe the reliability tests used.                                                 equalization.                                  MEAN               equalization



Alabama




Alaska       Mean, Median, Wtd. Mean, PRD, COD w/Median, COD w/Mean                                                                                             1




Arizona      90/95% confidence interval, COD




Arkansas     95% confidence within +/-10%                                                                                                                       1


California   Stratified random sample.




                                                                                   208 of 654
                                                                                   2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                            Question 39: Q39: Check each measure
                                                                                                            of level that you calculate and indicate if it Question 39:       Question 39: - Used
                       Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                       describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Colorado




Connecticut                                                                                                                                                               1




Delaware


District of Columbia                                                                                                                                                      1




                       Confidence intervals used ONLY with legal 100% LOA standard. Sample LOA point
Florida                estimate used with range standard.                                                                                                                 1
                                                                                       209 of 654
                                                                               2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                        Question 39: Q39: Check each measure
                                                                                                        of level that you calculate and indicate if it Question 39:       Question 39: - Used
                   Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                   describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Georgia            95% confidence limit




Hawaii County of                                                                                                                                                      1                     1



Hawaii-Honolulu                                                                                                                                                       1




Idaho              90% confidence interval around median                                                                                                              1



Illinois                                                                                                                                                              1


Indiana


Iowa                                                                                                                                                                  1                     1
                                                                                         210 of 654
                                                                            2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                      Question 39: Q39: Check each measure
                                                                                                      of level that you calculate and indicate if it Question 39:       Question 39: - Used
                Question 38: Q38: If you use your ratio study to test appraisal level compliance--    is used for direct and/or indirect             ARITHMETIC         for direct
                describe the reliability tests used.                                                  equalization.                                  MEAN               equalization




Kansas          95% confidence intervals                                                                                                                            1



Kentucky

Louisiana       The median is used to measure the level of assessment.


Maine           COV >20


Maryland                                                                                                                                                            1


Massachusetts                                                                                                                                                       1



Michigan        COD and PRD


Minnesota       COD and PRD are looked at along with Mdeian Ratio                                                                                                   1


Mississippi                                                                                                                                                         1
                Median,mean, weighted mean, unbiased mean, COD,PRD,Standard
Missouri        Deviation,Coeff. of Variation,Coeff. of Concentration.                                                                                              1
                By reviewing the standard mean against weighted mean to determine if coefficient of
Montana         disperson meets requirements                                                                                                                        1                     1

Nebraska        COD and PRD                                                           211 of 654                                                                    1                     1
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                      Question 39: Q39: Check each measure
                                                                                                      of level that you calculate and indicate if it Question 39:       Question 39: - Used
                 Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                 describe the reliability tests used.                                                 equalization.                                  MEAN               equalization



Nevada           Confidence interval for sample median, sample aggregate ratios




New Hampshire    Confidence intervals to weighted mean                                                                                                              1



New Jersey       n/a                                                                                                                                                1




New Mexico                                                                                                                                                                                1


New York         confidence interval around weighted mean ratio


North Carolina




North Dakota                                                                                                                                                        1



Ohio                                                                                                                                                                1                     1


Oklahoma                                                                                                                                                            1




                                                                                       212 of 654
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                      Question 39: Q39: Check each measure
                                                                                                      of level that you calculate and indicate if it Question 39:       Question 39: - Used
                 Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                 describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Oregon                                                                                                                                                              1                     1




Pennsylvania                                                                                                                                                        1                     1




Rhode Island                                                                                                                                                        1




South Carolina   Index of inequality                                                                                                                                1




South Dakota                                                                                                                                                        1


                                                                                       213 of 654
Tennessee                                                                                                                                                           1
                                                                            2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                     Question 39: Q39: Check each measure
                                                                                                     of level that you calculate and indicate if it Question 39:       Question 39: - Used
                Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                describe the reliability tests used.                                                 equalization.                                  MEAN               equalization



Texas



Utah            95% Confidence interval                                                                                                                            1                     1



Vermont




Virginia                                                                                                                                                           1




Washington




West Virginia


                                                                                      214 of 654
                                                                                  2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                                                                                                           Question 39: Q39: Check each measure
                                                                                                           of level that you calculate and indicate if it Question 39:       Question 39: - Used
                      Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         for direct
                      describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Wisconsin                                                                                                                                                                1




Wyoming               COD and PRD levels set by State Board of Equalization
US Totals                                                                                                                                                            32                        9




CA Alberta




CA British Columbia   confidence intervals




CA Manitoba           COD and the PRD                                                                                                                                    1


CA New Brunswick
                                                                                            215 of 654
                                                                                   2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                             Question 39: Q39: Check each measure
                                                                                                             of level that you calculate and indicate if it Question 39:       Question 39: - Used
                       Question 38: Q38: If you use your ratio study to test appraisal level compliance--    is used for direct and/or indirect             ARITHMETIC         for direct
                       describe the reliability tests used.                                                  equalization.                                  MEAN               equalization



CA Newfoundland        median, mean, weighted mean                                                                                                                         1




CA NW terr                                                                                                                                                                 1


Nova Scotia                                                                                                                                                                1




CA Ontario           Ratio study uses standard Statistical Methodology to determine reliable results:
                     Methodology: Only use valid qualified sales for data calculation which include but is
                     not limited to the following items. COD, PRD , Zscores, Standard deviation, Mean
                     Median etc.
Prince Edward Island Data reliability is determined using standard statistical methodology.                                                                                1




CA Quebec              no precise criteria.




Saskatchewan
Canadian Totals                                                                                                                                                            5                     0




                                                                                             216 of 654
                                                                                     2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -    Question 39: -    Question 39:   Question 39: -
             Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct   Used for indirect GEOMETRIC      Used for direct
             equalization            MEDIAN             equalization          equalization      MEAN               equalization      equalization      MEAN           equalization



Alabama                                                                   1




Alaska                                              1                                                          1                                   1




Arizona                                             1                     1




Arkansas                                            1                                                          1


California                       1




                                                                                              217 of 654
                                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -    Question 39: -    Question 39:   Question 39: -
                       Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct   Used for indirect GEOMETRIC      Used for direct
                       equalization            MEDIAN             equalization          equalization      MEAN               equalization      equalization      MEAN           equalization




Colorado                                                      1                     1                                    1                                   1




Connecticut                                1                  1                     1                                    1                                   1




Delaware


District of Columbia                                          1                     1                                    1




Florida                                                       1                                                          1
                                                                                                        218 of 654
                                                                                           2008 Survey on Ratio Studies                                                                    Revised 7/21/08




                   Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:       Question 39: -
                   Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC          Used for direct
                   equalization            MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN               equalization




Georgia                                                   1                     1                  1




Hawaii County of                       1                  1                     1                  1                 1                     1                 1



Hawaii-Honolulu                                           1




Idaho                                                     1                     1                                    1                                       1                  1



Illinois                               1                                        1                                                                            1


Indiana                                                   1                     1                  1


Iowa                                                      1                     1                                    1
                                                                                                    219 of 654
                                                                                        2008 Survey on Ratio Studies                                                                    Revised 7/21/08




                Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:       Question 39: -
                Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC          Used for direct
                equalization            MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN               equalization




Kansas                                                 1                                                          1                                                          1



Kentucky                                               1

Louisiana                                              1


Maine                                                                                                                                                                        1


Maryland                                               1                                                          1


Massachusetts                                          1                                                          1                     1



Michigan


Minnesota                                              1                     1                  1                 1


Mississippi                         1                  1                                        1                 1                                       1

Missouri                                               1                     1                                    1                                                          1

Montana                                                1                     1                                    1                     1

Nebraska                            1                  1                     1                  1220 of 654       1                     1                 1
                                                                                         2008 Survey on Ratio Studies                                                                    Revised 7/21/08




                 Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:       Question 39: -
                 Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC          Used for direct
                 equalization            MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN               equalization



Nevada                                                  1                                        1                 1




New Hampshire                        1                  1                                        1                 1                                       1                  1



New Jersey                           1                  1                                        1                 1                                       1




New Mexico                                                                    1                                                          1


New York                                                                                                                                                   1


North Carolina                                          1                     1




North Dakota                                            1                     1



Ohio                                                    1                     1                                    1                     1


Oklahoma                                                1                     1                  1                 1




                                                                                                  221 of 654
                                                                                         2008 Survey on Ratio Studies                                                                    Revised 7/21/08




                 Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:       Question 39: -
                 Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC          Used for direct
                 equalization            MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN               equalization




Oregon                                                  1                     1                                    1                     1                                    1                     1




Pennsylvania                                                                                                       1                     1




Rhode Island                         1                  1                                        1                 1                                       1




South Carolina                                          1




South Dakota                                            1                     1                                    1


                                                                                                  222 of 654
Tennessee                                               1                                        1                 1
                                                                                    2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 39: -                         Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:   Question 39: -
                Used for indirect   Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC      Used for direct
                equalization        MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN           equalization



Texas                                                                                                         1                                       1



Utah                                               1                     1



Vermont                                                                                                       1                                       1




Virginia                                           1                                                          1




Washington                                                                                                    1                     1                 1




West Virginia                                      1                     1                                    1                     1


                                                                                             223 of 654
                                                                                           2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                      Question 39: -                             Question 39: -     Question 39: -    Question 39:        Question 39: -     Question 39: -    Question 39:       Question 39: -
                      Used for indirect       Question 39:       Used for direct    Used for indirect WEIGHTED            Used for direct    Used for indirect GEOMETRIC          Used for direct
                      equalization            MEDIAN             equalization       equalization      MEAN                equalization       equalization      MEAN               equalization




Wisconsin                                 1                  1                                     1                                                       1




Wyoming                                                                         1
US Totals                             10                 39                    25                 13                 32                 10                16                  6                     1




CA Alberta                                                   1                                     1




CA British Columbia                                          1




CA Manitoba                                                  1                                                       1


CA New Brunswick
                                                                                                    224 of 654
                                                                                               2008 Survey on Ratio Studies                                                                    Revised 7/21/08




                       Question 39: -                             Question 39: -        Question 39: -    Question 39:       Question 39: -        Question 39: -    Question 39:       Question 39: -
                       Used for indirect       Question 39:       Used for direct       Used for indirect WEIGHTED           Used for direct       Used for indirect GEOMETRIC          Used for direct
                       equalization            MEDIAN             equalization          equalization      MEAN               equalization          equalization      MEAN               equalization



CA Newfoundland                                               1                                                          1




CA NW terr                                 1


Nova Scotia                                                   1                                                          1




CA Ontario




Prince Edward Island                                          1




CA Quebec                                                     1                     1




Saskatchewan                                                  1
Canadian Totals                            1                  8                     1                  1                 3                     0                 0                  0                     0




                                                                                                        225 of 654
                                                                     2008 Survey on Ratio Studies                                                     Revised 7/21/08




             Question 39: -                   Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
             Used for indirect Question 39:   Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
             equalization      OTHER          equalization      equalization      of level, specify (50-chars):   if it is statistically normal?



Alabama                                                                                                           No




Alaska                                                                                                            No




Arizona                                                                                                           No




Arkansas                                                                                                          No


California                                                                                                        No




                                                                               226 of 654
                                                                                   2008 Survey on Ratio Studies                                                     Revised 7/21/08




                       Question 39: -                       Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
                       Used for indirect Question 39:       Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
                       equalization      OTHER              equalization      equalization      of level, specify (50-chars):   if it is statistically normal?




Colorado                                                                                                                        No




Connecticut                                             1                                    1 COD, COV                         Yes




Delaware                                                                                       Not applicable                   No


District of Columbia                                                                                                            No




Florida                                                                                        Composite weighted mean.         Yes
                                                                                             227 of 654
                                                                           2008 Survey on Ratio Studies                                                     Revised 7/21/08




                   Question 39: -                   Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
                   Used for indirect Question 39:   Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
                   equalization      OTHER          equalization      equalization      of level, specify (50-chars):   if it is statistically normal?




Georgia                                                                                                                 No




Hawaii County of                                                                                                        No



Hawaii-Honolulu                                                                                                         No




Idaho                                                                                                                   Yes



Illinois                                                                                                                Yes


Indiana                                                                                                                 No


Iowa                                                                                                                    No
                                                                                     228 of 654
                                                                            2008 Survey on Ratio Studies                                                     Revised 7/21/08




                Question 39: -                       Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
                Used for indirect Question 39:       Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
                equalization      OTHER              equalization      equalization      of level, specify (50-chars):   if it is statistically normal?




                                                                                        Broadened Median, Harmonic
Kansas                                           1                                      mean, Bootstrap median           Yes



Kentucky                                                                                                                 Yes

Louisiana                                                                                                                Yes


Maine                          1                                                                                         No


Maryland                                                                                                                 No


Massachusetts                                                                                                            No



Michigan                                         1                                      Average level of assessment      No


Minnesota                                                                                                                No


Mississippi                                      1                                    1 Regressivity Index               No
                                                                                        COD, PRD, Coeff of
Missouri                                         1                                      Concentration                    No

Montana                                                                                                                  yes

Nebraska                                                                              229 of 654                         Yes
                                                                         2008 Survey on Ratio Studies                                                     Revised 7/21/08




                 Question 39: -                   Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
                 Used for indirect Question 39:   Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
                 equalization      OTHER          equalization      equalization      of level, specify (50-chars):   if it is statistically normal?



Nevada                                                                                                                No




New Hampshire                   1                                                                                     Yes



New Jersey                                                                                                            Yes




New Mexico                                                                                                            No


New York                                                                                                              No


North Carolina                                                                                                        No




North Dakota                                                                                                          No



Ohio                                                                                                                  No


Oklahoma                                                                                                              No




                                                                                   230 of 654
                                                                         2008 Survey on Ratio Studies                                                     Revised 7/21/08




                 Question 39: -                   Question 39: -    Question 39: -                                    Question 40: Q40: Do you test
                 Used for indirect Question 39:   Used for direct   Used for indirect Question 39: If other measure   the distribution of ratios to see
                 equalization      OTHER          equalization      equalization      of level, specify (50-chars):   if it is statistically normal?




Oregon                                                                                                                No




Pennsylvania                                                                                                          Yes




Rhode Island                                                                                                          No




South Carolina                                                                                                        Yes




South Dakota                                                                                                          Yes


                                                                                   231 of 654
Tennessee                                                                                                             No
                                                                                2008 Survey on Ratio Studies                                                     Revised 7/21/08




                Question 39: -                       Question 39: -        Question 39: -                                    Question 40: Q40: Do you test
                Used for indirect Question 39:       Used for direct       Used for indirect Question 39: If other measure   the distribution of ratios to see
                equalization      OTHER              equalization          equalization      of level, specify (50-chars):   if it is statistically normal?



Texas                                                                                                                        No



Utah                                                                                                                         Yes



Vermont                                                                                                                      No




Virginia                                                                                                                     No




Washington                                                                                                                   No




West Virginia                                    1                     1                    COD                              No


                                                                                          232 of 654
                                                                                      2008 Survey on Ratio Studies                                                     Revised 7/21/08




                      Question 39: -                       Question 39: -        Question 39: -                                    Question 40: Q40: Do you test
                      Used for indirect Question 39:       Used for direct       Used for indirect Question 39: If other measure   the distribution of ratios to see
                      equalization      OTHER              equalization          equalization      of level, specify (50-chars):   if it is statistically normal?




Wisconsin                                                                                                                          Yes




Wyoming                                                                                                                            Yes
US Totals                            2                 6                     1                  2




                                                                                                    Weighted med. equalization.
CA Alberta                                                                                          Median for qual ck             No




CA British Columbia                                                                                                                Yes




CA Manitoba                                                                                                                        Yes


CA New Brunswick                                                                                  N/A                              No
                                                                                                233 of 654
                                                                                       2008 Survey on Ratio Studies                                                     Revised 7/21/08




                       Question 39: -                       Question 39: -        Question 39: -                                    Question 40: Q40: Do you test
                       Used for indirect Question 39:       Used for direct       Used for indirect Question 39: If other measure   the distribution of ratios to see
                       equalization      OTHER              equalization          equalization      of level, specify (50-chars):   if it is statistically normal?



CA Newfoundland                                                                                                                     No




CA NW terr                                                                                                                          No


Nova Scotia                                                                                                                         Yes




CA Ontario                                                                                           No equalization in Ontario     Yes




Prince Edward Island                                    1                                            COD PRD                        Yes




CA Quebec                                                                                                                           Yes




Saskatchewan                                                                                                                        No
Canadian Totals                       0                 1                     0                  0




                                                                                                 234 of 654
                                                                                2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                   Question 42: Q42: Have
             Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
             of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
             does this determination affect the                    Ratio Studies in your       of the following is used to determine
             measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
             compliance or equalization? Describe:                 regulations?                for appraisal level?



Alabama                                                            Yes




Alaska                                                             Yes                         Point estimates



                                                                                               Both point estimates and confidence
Arizona                                                            No                          intervals




                                                                                               Both point estimates and confidence
Arkansas                                                           Yes                         intervals


California                                                                                     Point estimates




                                                                                         235 of 654
                                                                                          2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                             Question 42: Q42: Have
                       Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                       of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                       does this determination affect the                    Ratio Studies in your       of the following is used to determine
                       measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                       compliance or equalization? Describe:                 regulations?                for appraisal level?




Colorado                                                                     Yes                         Point estimates




Connecticut            No effect                                             Yes




Delaware                                                                     No


District of Columbia                                                         Yes                         Point estimates




                                                                                                        Both point estimates and confidence
Florida                Do not rely solely upon mean                                                     intervals
                                                                                                   236 of 654
                                                                                      2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                         Question 42: Q42: Have
                   Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                   of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                   does this determination affect the                    Ratio Studies in your       of the following is used to determine
                   measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                   compliance or equalization? Describe:                 regulations?                for appraisal level?




                                                                                                     Both point estimates and confidence
Georgia                                                                  Yes                         intervals




                                                                                                     Both point estimates and confidence
Hawaii County of                                                         Yes                         intervals



Hawaii-Honolulu                                                          No                          Point estimates




Idaho              no effect                                             Yes                         Confidence intervals



Illinois           COD                                                   Yes                         Point estimates


Indiana                                                                  Yes                         Confidence intervals


Iowa                                                                     Yes                        Point estimates
                                                                                               237 of 654
                                                                                   2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                      Question 42: Q42: Have
                Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                does this determination affect the                    Ratio Studies in your       of the following is used to determine
                measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                compliance or equalization? Describe:                 regulations?                for appraisal level?




                not used to determine measure of level                                            Both point estimates and confidence
Kansas          employed                                              Yes                         intervals



Kentucky                                                              Yes                         Confidence intervals
                We use the COD to measure the distribution
Louisiana       of ratios.                                                                        Point estimates


Maine                                                                 No


Maryland                                                              No


Massachusetts                                                         Yes



Michigan                                                              No                          Point estimates
                                                                                                  Both point estimates and confidence
Minnesota                                                             Yes                         intervals


Mississippi                                                           No
                                                                                                  Both point estimates and confidence
Missouri                                                              Yes                         intervals
                                                                                                  Both point estimates and confidence
Montana         Verification of reappraisal values                    Yes                         intervals
                                                                                                  Both point estimates and confidence
Nebraska        To assist in determining representativeness           Yes                   238 ofintervals
                                                                                                   654
                                                                                    2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                       Question 42: Q42: Have
                 Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                 of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                 does this determination affect the                    Ratio Studies in your       of the following is used to determine
                 measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                 compliance or equalization? Describe:                 regulations?                for appraisal level?

                                                                                                   Both point estimates and confidence
Nevada                                                                 No                          intervals




                                                                                                   Both point estimates and confidence
New Hampshire    No effect                                             No                          intervals

                                                                                                   Both point estimates and confidence
New Jersey       n/a                                                   Yes                         intervals




New Mexico                                                             Yes

                                                                                                   Both point estimates and confidence
New York                                                               Yes                         intervals


North Carolina                                                         Yes                         Confidence intervals




North Dakota                                                           No                          Point estimates



Ohio                                                                   Yes                         Point estimates


Oklahoma                                                               Yes                         Point estimates




                                                                                             239 of 654
                                                                                    2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                       Question 42: Q42: Have
                 Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                 of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                 does this determination affect the                    Ratio Studies in your       of the following is used to determine
                 measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                 compliance or equalization? Describe:                 regulations?                for appraisal level?




Oregon                                                                 Yes                         Point estimates

                 Variances of established standard data
                 elements at the county assessors record
                 level are compared/contrasted between
                 years, with these standard data elements
                 comparisons analyized from the current year
                 back five (5) years (i.e.) 2007, 2006 2005,
Pennsylvania     2004, 2003, 2002.                           No




Rhode Island                                                           No



                 Our index of inequality must be less than
South Carolina   15%                                                   No                          Confidence intervals




South Dakota     NO AFFECT                                             Yes


                                                                                             240 of 654
Tennessee                                                              Yes                        Point estimates
                                                                                   2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                      Question 42: Q42: Have
                Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                does this determination affect the                    Ratio Studies in your       of the following is used to determine
                measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                compliance or equalization? Describe:                 regulations?                for appraisal level?



Texas                                                                 Yes                         Confidence intervals


                If normal dist. - use the Mean & COV                                              Both point estimates and confidence
Utah            If not normal dist - use the Median & COD             Yes                         intervals



Vermont                                                               Yes                         Point estimates




Virginia                                                              No                          Point estimates




Washington                                                            No




West Virginia                                                         Yes                         Point estimates


                                                                                            241 of 654
                                                                                         2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                            Question 42: Q42: Have
                      Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                      of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                      does this determination affect the                    Ratio Studies in your       of the following is used to determine
                      measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                      compliance or equalization? Describe:                 regulations?                for appraisal level?




                      Agg ratio, followed by median, are adjusted                                       Both point estimates and confidence
Wisconsin             based on frequency table.                             Yes                         intervals




Wyoming                                                                     No                          Confidence intervals
US Totals




CA Alberta                                                                  Yes                         Point estimates




                                                                                                        Both point estimates and confidence
CA British Columbia   Impacts the confidence interval.                      No                          intervals




                                                                                                        Both point estimates and confidence
CA Manitoba                                                                 No                          intervals


CA New Brunswick                                                            Yes                        Point estimates
                                                                                                  242 of 654
                                                                                        2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                           Question 42: Q42: Have
                     Question 41: Q41: If you test the distribution        you incorporated portions   Question 43: Q43: When testing
                     of ratios to see if it is statistically normal, how   of the IAAO Standard on     reliability for level of appraisal, which
                     does this determination affect the                    Ratio Studies in your       of the following is used to determine
                     measure(s) of level used for testing                  statutes or rules and       statistical compliance with standards
                     compliance or equalization? Describe:                 regulations?                for appraisal level?



CA Newfoundland                                                            Yes                         Confidence intervals




CA NW terr                                                                 No


Nova Scotia                                                                No


                     Ontario does not use ratio studies for
                     compliance or equalization purposes. Ratio
CA Ontario           studies are used for reporting of quality only. Yes                               Confidence intervals

                     Sample size, Mean, standard deviation,
                     outliers are measured to determine Normal
Prince Edward Island distribution.                                         No                          Confidence intervals




CA Quebec            Depend on the sample                                  Yes                         Confidence intervals




Saskatchewan                                                               No
Canadian Totals




                                                                                                 243 of 654
                                                                                   Question 45: Q45:
                                                                                   Hypothetical Studies
                                                                            2008 Survey on Ratiosituation                                                         Revised 7/21/08
                                                                                   (continued). If the confidence
             Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
             requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
             market value as measured by the ratio study sample median. An the situation (median ratio
             equalization order could be issued if the requirement is not met. A point estimate is out of
             study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower   Question 45: Base   Question 45:
             percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of         the compliance      Continue to find the
             percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and       decision on point   jurisdiction in
             with statutory appraisal level requirements?                          (check all that apply)           reevaluate           estimates           compliance


             No, only the point estimates are used to make inferences about
Alabama      compliance.



             No, only the point estimates are used to make inferences about
Alaska       compliance.



             No, only the point estimates are used to make inferences about
Arizona      compliance.




Arkansas     Yes, the confidence interval overlaps the threshold for compliance.                                                                                                    1

             No, only the point estimates are used to make inferences about
California   compliance.




                                                                                    244 of 654
                                                                                             Question 45: Q45:
                                                                                             Hypothetical Studies
                                                                                      2008 Survey on Ratiosituation                                                         Revised 7/21/08
                                                                                             (continued). If the confidence
                       Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                       requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                       market value as measured by the ratio study sample median. An the situation (median ratio
                       equalization order could be issued if the requirement is not met. A point estimate is out of
                       study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower   Question 45: Base   Question 45:
                       percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of         the compliance      Continue to find the
                       percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and       decision on point   jurisdiction in
                       with statutory appraisal level requirements?                          (check all that apply)           reevaluate           estimates           compliance




                       No, only the point estimates are used to make inferences about
Colorado               compliance.




Connecticut




Delaware               No, the confidence interval fails to overlap 100 percent.

                       No, only the point estimates are used to make inferences about
District of Columbia   compliance.




Florida                No, the confidence interval fails to overlap 100 percent.
                                                                                              245 of 654
                                                                                         Question 45: Q45:
                                                                                         Hypothetical Studies
                                                                                  2008 Survey on Ratiosituation                                                             Revised 7/21/08
                                                                                         (continued). If the confidence
                   Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                   requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                   market value as measured by the ratio study sample median. An the situation (median ratio
                   equalization order could be issued if the requirement is not met. A point estimate is out of
                   study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower       Question 45: Base   Question 45:
                   percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of             the compliance      Continue to find the
                   percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and           decision on point   jurisdiction in
                   with statutory appraisal level requirements?                          (check all that apply)           reevaluate               estimates           compliance




                   No, only the point estimates are used to make inferences about
Georgia            compliance.




                   No, only the point estimates are used to make inferences about
Hawaii County of   compliance.


                   No, only the point estimates are used to make inferences about
Hawaii-Honolulu    compliance.




Idaho              Yes, the confidence interval overlaps the threshold for compliance.                                                         1


                   No, only the point estimates are used to make inferences about
Illinois           compliance.

                   No, only the point estimates are used to make inferences about
Indiana            compliance.

                   No, only the point estimates are used to make inferences about
Iowa               compliance.
                                                                                          246 of 654
                                                                                      Question 45: Q45:
                                                                                      Hypothetical Studies
                                                                               2008 Survey on Ratiosituation                                                             Revised 7/21/08
                                                                                      (continued). If the confidence
                Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                market value as measured by the ratio study sample median. An the situation (median ratio
                equalization order could be issued if the requirement is not met. A point estimate is out of
                study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower       Question 45: Base   Question 45:
                percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of             the compliance      Continue to find the
                percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and           decision on point   jurisdiction in
                with statutory appraisal level requirements?                          (check all that apply)           reevaluate               estimates           compliance




Kansas          Yes, the confidence interval overlaps the threshold for compliance.                                                                                                        1



Kentucky        Yes, the confidence interval overlaps the threshold for compliance.                                                         1
                No, only the point estimates are used to make inferences about
Louisiana       compliance.

                No, only the point estimates are used to make inferences about
Maine           compliance.


Maryland        No, the confidence interval fails to overlap 100 percent.

                No, only the point estimates are used to make inferences about
Massachusetts   compliance.


                No, only the point estimates are used to make inferences about
Michigan        compliance.
                No, only the point estimates are used to make inferences about
Minnesota       compliance.


Mississippi     Yes, the confidence interval overlaps the threshold for compliance.

Missouri        Yes, the confidence interval overlaps the threshold for compliance.                                                                                                        1

Montana         Yes, the confidence interval overlaps the threshold for compliance.

Nebraska        Yes, the confidence interval overlaps the threshold for compliance.    247 of 654
                                                                                       Question 45: Q45:
                                                                                       Hypothetical Studies
                                                                                2008 Survey on Ratiosituation                                                             Revised 7/21/08
                                                                                       (continued). If the confidence
                 Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                 requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                 market value as measured by the ratio study sample median. An the situation (median ratio
                 equalization order could be issued if the requirement is not met. A point estimate is out of
                 study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower       Question 45: Base   Question 45:
                 percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of             the compliance      Continue to find the
                 percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and           decision on point   jurisdiction in
                 with statutory appraisal level requirements?                          (check all that apply)           reevaluate               estimates           compliance



Nevada           Yes, the confidence interval overlaps the threshold for compliance.                                                                                                        1




New Hampshire    Yes, the confidence interval overlaps the threshold for compliance.                                                                                                        1



New Jersey       Yes, the confidence interval overlaps the threshold for compliance.




New Mexico       Yes, the confidence interval overlaps the threshold for compliance.                                                         1


New York         No, the confidence interval fails to overlap 100 percent.

                 No, only the point estimates are used to make inferences about
North Carolina   compliance.




                 No, only the point estimates are used to make inferences about
North Dakota     compliance.


                 No, only the point estimates are used to make inferences about
Ohio             compliance.

                 No, only the point estimates are used to make inferences about
Oklahoma         compliance.




                                                                                        248 of 654
                                                                                       Question 45: Q45:
                                                                                       Hypothetical Studies
                                                                                2008 Survey on Ratiosituation                                                         Revised 7/21/08
                                                                                       (continued). If the confidence
                 Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                 requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                 market value as measured by the ratio study sample median. An the situation (median ratio
                 equalization order could be issued if the requirement is not met. A point estimate is out of
                 study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower   Question 45: Base   Question 45:
                 percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of         the compliance      Continue to find the
                 percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and       decision on point   jurisdiction in
                 with statutory appraisal level requirements?                          (check all that apply)           reevaluate           estimates           compliance




                 No, only the point estimates are used to make inferences about
Oregon           compliance.




Pennsylvania     Yes, the confidence interval overlaps the threshold for compliance.




                 No, only the point estimates are used to make inferences about
Rhode Island     compliance.



                 No, only the point estimates are used to make inferences about
South Carolina   compliance.




South Dakota     Yes, the confidence interval overlaps the threshold for compliance.                                                                                                    1


                 No, only the point estimates are used to make inferences about
                                                                                        249 of 654
Tennessee        compliance.
                                                                                      Question 45: Q45:
                                                                                      Hypothetical Studies
                                                                               2008 Survey on Ratiosituation                                                         Revised 7/21/08
                                                                                      (continued). If the confidence
                Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                market value as measured by the ratio study sample median. An the situation (median ratio
                equalization order could be issued if the requirement is not met. A point estimate is out of
                study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower   Question 45: Base   Question 45:
                percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of         the compliance      Continue to find the
                percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and       decision on point   jurisdiction in
                with statutory appraisal level requirements?                          (check all that apply)           reevaluate           estimates           compliance



Texas           Yes, the confidence interval overlaps the threshold for compliance.



Utah            No, the confidence interval fails to overlap 100 percent.


                No, only the point estimates are used to make inferences about
Vermont         compliance.




                No, only the point estimates are used to make inferences about
Virginia        compliance.




Washington      Yes, the confidence interval overlaps the threshold for compliance.




                No, only the point estimates are used to make inferences about
West Virginia   compliance.


                                                                                       250 of 654
                                                                                            Question 45: Q45:
                                                                                            Hypothetical Studies
                                                                                     2008 Survey on Ratiosituation                                                                 Revised 7/21/08
                                                                                            (continued). If the confidence
                      Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                      requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                      market value as measured by the ratio study sample median. An the situation (median ratio
                      equalization order could be issued if the requirement is not met. A point estimate is out of
                      study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower       Question 45: Base       Question 45:
                      percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of             the compliance          Continue to find the
                      percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and           decision on point       jurisdiction in
                      with statutory appraisal level requirements?                          (check all that apply)           reevaluate               estimates               compliance




                      No, only the point estimates are used to make inferences about
Wisconsin             compliance.




                      No, only the point estimates are used to make inferences about
Wyoming               compliance.
US Totals                                                                                                                                         3                       0                          6




CA Alberta            No, the confidence interval fails to overlap 100 percent.




                      No, only the point estimates are used to make inferences about
CA British Columbia   compliance.




CA Manitoba           No, the confidence interval fails to overlap 100 percent.

                      No, only the point estimates are used to make inferences about
CA New Brunswick      compliance.
                                                                                             251 of 654
                                                                                            Question 45: Q45:
                                                                                            Hypothetical Studies
                                                                                     2008 Survey on Ratiosituation                                                                 Revised 7/21/08
                                                                                            (continued). If the confidence
                      Question 44: Q44: Hypothetical situation: There is a legal            interval overlaps the
                      requirement for appraisals to fall between 90 and 110 percent of      threshold for compliance and
                      market value as measured by the ratio study sample median. An the situation (median ratio
                      equalization order could be issued if the requirement is not met. A point estimate is out of
                      study sample has a median ratio of 85 percent, and has a 95           compliance) continues for        Question 45: Lower       Question 45: Base       Question 45:
                      percent confidence interval that falls in the range of 76 to 94       several years, which actions     the level of             the compliance          Continue to find the
                      percent. Would your agency rule this result to be in compliance       would your agency take?          confidence and           decision on point       jurisdiction in
                      with statutory appraisal level requirements?                          (check all that apply)           reevaluate               estimates               compliance



CA Newfoundland       Yes, the confidence interval overlaps the threshold for compliance.




CA NW terr            Yes, the confidence interval overlaps the threshold for compliance.                                                         1


Nova Scotia           Yes, the confidence interval overlaps the threshold for compliance.




CA Ontario            Yes, the confidence interval overlaps the threshold for compliance.                                                                                                            1




Prince Edward Island Yes, the confidence interval overlaps the threshold for compliance.                                                          1                       1                          1




                      No, only the point estimates are used to make inferences about
CA Quebec             compliance.



                      No, only the point estimates are used to make inferences about
Saskatchewan          compliance.
Canadian Totals                                                                                                                                   2                       1                          2




                                                                                             252 of 654
                                                                       2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                            Question 47: Q47: Hypothetical                              Question    Question
                                                            situation (continued). How        Question 47:             47: Use the 47: Review
                                                            would your response differ if the No influence                point       level     Question 47: Use additional
                                                            sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                          Question 46: Q46: If you          of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
             Question 45: checked "Other," describe         poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
             Other        here:                             apply)                             confidence confidence       level      years     compliance



Alabama

                          We have many very small
                          communities where data, if any,
                          is very scarce. So decision to
Alaska                  1 take action is case by case.                                                                                                                        1




Arizona                                                                                                                   1




Arkansas                                                                                                                                                                      1


California




                                                                                253 of 654
                                                                           2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                                Question 47: Q47: Hypothetical                              Question    Question
                                                                situation (continued). How        Question 47:             47: Use the 47: Review
                                                                would your response differ if the No influence                point       level     Question 47: Use additional
                                                                sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                                    Question 46: Q46: If you    of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                       Question 45: checked "Other," describe   poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                       Other        here:                       apply)                             confidence confidence       level      years     compliance




Colorado                                                                                                                      1




Connecticut




Delaware


District of Columbia                                                                                                          1




Florida                                                                                                            1          1                                                   1
                                                                                    254 of 654
                                                                       2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                            Question 47: Q47: Hypothetical                              Question    Question
                                                            situation (continued). How        Question 47:             47: Use the 47: Review
                                                            would your response differ if the No influence                point       level     Question 47: Use additional
                                                            sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                                Question 46: Q46: If you    of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                   Question 45: checked "Other," describe   poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                   Other        here:                       apply)                             confidence confidence       level      years     compliance




Georgia                                                                                                                   1            1




Hawaii County of                                                                                                          1



Hawaii-Honolulu                                                                                                           1            1                                      1




Idaho                                                                                            1



Illinois                                                                                                                                                                      1


Indiana                                                                                                                                                                       1


Iowa                                                                                                                      1
                                                                                255 of 654
                                                                            2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                                 Question 47: Q47: Hypothetical                              Question    Question
                                                                 situation (continued). How        Question 47:             47: Use the 47: Review
                                                                 would your response differ if the No influence                point       level     Question 47: Use additional
                                                                 sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                             Question 46: Q46: If you            of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                Question 45: checked "Other," describe           poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                Other        here:                               apply)                             confidence confidence       level      years     compliance




Kansas                                                                                                1



Kentucky                                                                                                                                    1                                      1

Louisiana                                                                                                                      1


Maine                                                                                                                                                                              1


Maryland


Massachusetts



Michigan                                                                                                                                                                           1


Minnesota                                                                                                           1          1            1                                      1
                             Withhold one mill and H/E
Mississippi                1 reimbursement                                                            1

Missouri                                                                                                                       1

Montana                      lower the level of confidence                                                                                           yes
                             and base the compliance
Nebraska                   1 decision on point estimate if the                       256 of 654                                             1
                                                                          2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                               Question 47: Q47: Hypothetical                              Question    Question
                                                               situation (continued). How        Question 47:             47: Use the 47: Review
                                                               would your response differ if the No influence                point       level     Question 47: Use additional
                                                               sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                              Question 46: Q46: If you         of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                 Question 45: checked "Other," describe        poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                 Other        here:                            apply)                             confidence confidence       level      years     compliance



Nevada                                                                                              1




New Hampshire                                                                                       1
                              An order for compliance would
                              be given and the data would be
New Jersey                  1 monitored.                                                                                     1            1                                      1




New Mexico                                                                                                                                1                                      1


New York                                                                                                                                                                         1


North Carolina                                                                                                               1




North Dakota                                                                                                                 1                                                   1



Ohio                                                                                                                                                                             1


Oklahoma                                                                                                                     1




                                                                                   257 of 654
                                                                        2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                             Question 47: Q47: Hypothetical                              Question    Question
                                                             situation (continued). How        Question 47:             47: Use the 47: Review
                                                             would your response differ if the No influence                point       level     Question 47: Use additional
                                                             sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                              Question 46: Q46: If you       of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                 Question 45: checked "Other," describe      poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                 Other        here:                          apply)                             confidence confidence       level      years     compliance




Oregon                                                                                                                     1

                                Questions Q44, Q45, & Q46
                                are based on Median
                                computations, PA law only
                                permits Mean computations.
                                Q44 Should not be madatory
                                for PA Computations.
Pennsylvania                1                                                                                                           1




Rhode Island




South Carolina                                                                                                  1




South Dakota                                                                                      1


                                                                                 258 of 654
Tennessee                                                                                                                  1
                                                                          2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                               Question 47: Q47: Hypothetical                              Question    Question
                                                               situation (continued). How        Question 47:             47: Use the 47: Review
                                                               would your response differ if the No influence                point       level     Question 47: Use additional
                                                               sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                             Question 46: Q46: If you          of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                Question 45: checked "Other," describe         poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                Other        here:                             apply)                             confidence confidence       level      years     compliance


                             Increase the sample size to
Texas                      1 narrow the confidence interval.                                                                                                                     1



Utah                                                                                                                                      1



Vermont                                                                                                                      1




Virginia                                                                                            1




Washington                                                                                                                                                                       1




West Virginia                                                                                                                1


                                                                                   259 of 654
                                                                          2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                               Question 47: Q47: Hypothetical                              Question    Question
                                                               situation (continued). How        Question 47:             47: Use the 47: Review
                                                               would your response differ if the No influence                point       level     Question 47: Use additional
                                                               sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                                   Question 46: Q46: If you    of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                      Question 45: checked "Other," describe   poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                      Other        here:                       apply)                             confidence confidence       level      years     compliance




Wisconsin                                                                                                                    1




Wyoming                                                                                                                                   1
US Totals                        6                                                                  7             3          20          10                                      17




CA Alberta                                                                                                                                                                       1




CA British Columbia                                                                                               1




CA Manitoba                                                                                                                                                                      1


CA New Brunswick                                                                                                                                                                 1
                                                                                   260 of 654
                                                                                 2008 Survey on Ratio Studies                                                           Revised 7/21/08


                                                                      Question 47: Q47: Hypothetical                              Question    Question
                                                                      situation (continued). How        Question 47:             47: Use the 47: Review
                                                                      would your response differ if the No influence                point       level     Question 47: Use additional
                                                                      sample COD (or other measure on decisions Question          estimate   measures     information, such as sample
                                    Question 46: Q46: If you          of uniformity) also showed very     regarding   47: Lower    only to      from      size, to make a final
                       Question 45: checked "Other," describe         poor uniformity? (check all that     level of  the level of evaluate    previous    determination about level
                       Other        here:                             apply)                             confidence confidence       level      years     compliance
                                    Review of sales used and seek
                                    out additional information to
                                    determine the appropriate
CA Newfoundland                   1 course of action                                                                                                                                    1




CA NW terr                                                                                                 1


Nova Scotia                                                                                                                                                                             1




CA Ontario                                                                                                 1


                                    this questions as with question
Prince Edward Island              1 44 are not applicable to PEI                                                                                      1                                 1




CA Quebec                                                                                                                           1




Saskatchewan
Canadian Totals                   2                                                                        2             1          1            1                                      6




                                                                                          261 of 654
                                                                           2008 Survey on Ratio Studies                                                                       Revised 7/21/08

             Question 48: Q48: Regarding
             assessment uniformity: Do you have                                 Question 49:           Question 49:                                            Question 50:
             specific standards or requirements for     Question 49: Very       Large to mid-sized     Rural or small                   Question 50: Very      Large to mid-sized
             assessment uniformity as measured by       large Jurisdictions/    jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/   jurisdictions/
             the COD (Coefficient of Dispersion)?       densely populated/      & newer                older properties/   Some other densely populated/       slower
             (These may be statutory or procedural,     newer properties/       properties/ less       depressed           standard/    newer properties/      development/ less
             but in either case would be used to find   active markets.         active markets.        market areas.       requirement. active markets.        active markets.
             jurisdictions in or out of compliance.)    COD 10.0 or less        COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.      COD 20.0 or less.



Alabama      Yes                                                           15                                                                             20




Alaska       Yes                                        Same                    Same                   Same                Same          Same                  Same




Arizona      Yes                                        15.0 or less                                                                     25.0 or less          25.0 or less




Arkansas     Yes                                        COD 15.0 or less        COD 20.0 or less       COD 20.0 or less                  20.0 or less          25.0 or less


California   No




                                                                                       262 of 654
                                                                                    2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                       Question 48: Q48: Regarding
                       assessment uniformity: Do you have                                Question 49:           Question 49:                                             Question 50:
                       specific standards or requirements for     Question 49: Very      Large to mid-sized     Rural or small                    Question 50: Very      Large to mid-sized
                       assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older   jurisdictions/       Question 49: large jurisdictions/   jurisdictions/
                       the COD (Coefficient of Dispersion)?       densely populated/     & newer                older properties/    Some other densely populated/       slower
                       (These may be statutory or procedural,     newer properties/      properties/ less       depressed            standard/    newer properties/      development/ less
                       but in either case would be used to find   active markets.        active markets.        market areas.        requirement. active markets.        active markets.
                       jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less     Specify:     COD 15.0 or less.      COD 20.0 or less.




Colorado               Yes                                        15.99 or less          15.99 or less          15.99 or less        15.99 or less 20.99 or less         20.99 or less




Connecticut            Yes                                                          15                                                                              20




Delaware               No


District of Columbia   Yes                                        IAAO




Florida                Yes                                                          15                   15                     15                                  20                   20
                                                                                               263 of 654
                                                                                2008 Survey on Ratio Studies                                                                       Revised 7/21/08

                   Question 48: Q48: Regarding
                   assessment uniformity: Do you have                                Question 49:            Question 49:                                             Question 50:
                   specific standards or requirements for     Question 49: Very      Large to mid-sized      Rural or small                   Question 50: Very       Large to mid-sized
                   assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older    jurisdictions/      Question 49: large jurisdictions/    jurisdictions/
                   the COD (Coefficient of Dispersion)?       densely populated/     & newer                 older properties/   Some other densely populated/        slower
                   (These may be statutory or procedural,     newer properties/      properties/ less        depressed           standard/    newer properties/       development/ less
                   but in either case would be used to find   active markets.        active markets.         market areas.       requirement. active markets.         active markets.
                   jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less        COD 20.0 or less    Specify:     COD 15.0 or less.       COD 20.0 or less.




Georgia            Yes                                        15 or less             15 or less              15 or less          15 or less    20 or less             20 or less




Hawaii County of   Yes                                        less than 20 on all



Hawaii-Honolulu    Yes                                                          10                                                                               20




Idaho              Yes                                                          20                      20                 20                                    25                      25

                                                              15.0 for jurisdiction more; 30.0 for                                             15.0 for jurisdiction more; 30.0 for
                                                              w/ population of      jurisdiction w/                                            w/ population of      jurisdiction w/
Illinois           Yes                                        50,000 or             population of            less than 50,000                  50,000 or             population of


Indiana            Yes                                                               All 15.0 or less                                                                 All 20.0 or less

                                                                                                                                 COD 20.0 or
Iowa               Yes                                                                                                           less
                                                                                           264 of 654
                                                                             2008 Survey on Ratio Studies                                                                             Revised 7/21/08

                Question 48: Q48: Regarding
                assessment uniformity: Do you have                                 Question 49:           Question 49:                                                   Question 50:
                specific standards or requirements for     Question 49: Very       Large to mid-sized     Rural or small                   Question 50: Very             Large to mid-sized
                assessment uniformity as measured by       large Jurisdictions/    jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/          jurisdictions/
                the COD (Coefficient of Dispersion)?       densely populated/      & newer                older properties/   Some other densely populated/              slower
                (These may be statutory or procedural,     newer properties/       properties/ less       depressed           standard/    newer properties/             development/ less
                but in either case would be used to find   active markets.         active markets.        market areas.       requirement. active markets.               active markets.
                jurisdictions in or out of compliance.)    COD 10.0 or less        COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.             COD 20.0 or less.




                                                                                                                              <= 20.0 for all
Kansas          Yes                                                                                                           groups



Kentucky        Yes                                                           20

Louisiana       Yes                                        20 or less              20 or less             20 or less          20 or less


Maine           Yes


Maryland        No                                                                                                            Single Fam
                                                                                                                              10%, 2+3
                                                                                                                              Fam 12%,
Massachusetts   Yes                                                                                                           Apts 15%



Michigan        Yes                                                           35                    35                   35                35                       35                    35
                                                                               we use the                 we use the                            we use the               we use the
Minnesota       Yes                                        we use the standard standard                   standard                              standard                 standard
                                                           COD Median 20 or
Mississippi     Yes                                        < for cl I and cl II
                                                           25.0 or less for        25.0 or less for       25.0 or less for  20.0 or less        30.0 or less for         30.0 or less for
Missouri        Yes                                        appraisal studies       appraisal studies      appraisal studies for sales           appraisal studies        appraisal studies

Montana         Yes                                        IAAO                    IAAO                   IAAO                IAAO              IAAO                     IAAO

Nebraska        Yes                                        15-20                          265 of 654
                                                                                2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                 Question 48: Q48: Regarding
                 assessment uniformity: Do you have                                Question 49:           Question 49:                                            Question 50:
                 specific standards or requirements for     Question 49: Very      Large to mid-sized     Rural or small                   Question 50: Very      Large to mid-sized
                 assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/   jurisdictions/
                 the COD (Coefficient of Dispersion)?       densely populated/     & newer                older properties/   Some other densely populated/       slower
                 (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/      development/ less
                 but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.        active markets.
                 jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.      COD 20.0 or less.



Nevada           No



                                                                                                                              20.0 or less
                                                                                                                              regardless of
New Hampshire    Yes                                                                                                          size or strata
                                                                                                                              COD of 15 or
                                                                                                                              less for all
New Jersey       Yes                                                                                                          jurisdictions




New Mexico       Yes                                        15.0 or less           15.0 or less           15.0 or less                         15.0 or less       15.0 or less


New York         Yes                                        residential -- 10      residential -- 12      residential -- 15


North Carolina   No                                         15 or less




North Dakota     No



Ohio             No


Oklahoma         Yes                                        20.0 or Less           20.0 or Less           20.0 or Less        20.0 or Less     20.0 or Less       20.0 or Less




                                                                                         266 of 654
                                                                              2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                 Question 48: Q48: Regarding
                 assessment uniformity: Do you have                                Question 49:           Question 49:                                              Question 50:
                 specific standards or requirements for     Question 49: Very      Large to mid-sized     Rural or small                   Question 50: Very        Large to mid-sized
                 assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/     jurisdictions/
                 the COD (Coefficient of Dispersion)?       densely populated/     & newer                older properties/   Some other densely populated/         slower
                 (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/        development/ less
                 but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.          active markets.
                 jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.        COD 20.0 or less.




                                                                                                                              Manufactured
Oregon           Yes                                                                                                          strctures = 25 Apartments = 12        Apartments = 12




Pennsylvania     Yes




Rhode Island     No




South Carolina   Yes                                                          15                    15                  15               15                    15                  15




                                                                                          COD 25 OR                           COD 25 OR
South Dakota     Yes                                        COD 25 OR LESS COD 25 OR LESS LESS                                LESS            COD 25 OR LESS COD 25 OR LESS


                                                                                         267 of 654
Tennessee        No
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                Question 48: Q48: Regarding
                assessment uniformity: Do you have                                Question 49:           Question 49:                                            Question 50:
                specific standards or requirements for     Question 49: Very      Large to mid-sized     Rural or small                   Question 50: Very      Large to mid-sized
                assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/   jurisdictions/
                the COD (Coefficient of Dispersion)?       densely populated/     & newer                older properties/   Some other densely populated/       slower
                (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/      development/ less
                but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.        active markets.
                jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.      COD 20.0 or less.



Texas           No



Utah            Yes                                                                                15                  20                                                       20
                                                                                                                             Vermont uses
                                                           Vermont uses a         Vermont uses a     Vermont uses a          a single
                                                           single standard of     single standard of single standard         standard of  No separate            No separate
Vermont         Yes                                        20%                    20%                of 20%                  20%          Standard               Standard




Virginia        No




Washington      No




West Virginia   Yes                                        COD 15 or less                                COD 15 or less                    COD 20 or less


                                                                                        268 of 654
                                                                                      2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                      Question 48: Q48: Regarding
                      assessment uniformity: Do you have                                 Question 49:           Question 49:                                            Question 50:
                      specific standards or requirements for     Question 49: Very       Large to mid-sized     Rural or small                   Question 50: Very      Large to mid-sized
                      assessment uniformity as measured by       large Jurisdictions/    jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/   jurisdictions/
                      the COD (Coefficient of Dispersion)?       densely populated/      & newer                older properties/   Some other densely populated/       slower
                      (These may be statutory or procedural,     newer properties/       properties/ less       depressed           standard/    newer properties/      development/ less
                      but in either case would be used to find   active markets.         active markets.        market areas.       requirement. active markets.        active markets.
                      jurisdictions in or out of compliance.)    COD 10.0 or less        COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.      COD 20.0 or less.




Wisconsin             No




Wyoming               Yes                                        15 or less                                     15 or less                        20 or less            20 or less
US Totals

                                                                                                                                    0-15.0
                                                                                                                                    property
                                                                                                                                    containing
                                                                                                                                    1,2 03
                                                                                                                                    dwelling
CA Alberta            Yes                                                                                                           units.




CA British Columbia   Yes                                        IAAO for all




                                                                 20 or less on all,
CA Manitoba           Yes                                        IAAO Std.


CA New Brunswick      Yes
                                                                                               269 of 654
                                                                                 2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                    Question 48: Q48: Regarding
                    assessment uniformity: Do you have                                Question 49:           Question 49:                                            Question 50:
                    specific standards or requirements for     Question 49: Very      Large to mid-sized     Rural or small                   Question 50: Very      Large to mid-sized
                    assessment uniformity as measured by       large Jurisdictions/   jurisdictions/ older   jurisdictions/      Question 49: large jurisdictions/   jurisdictions/
                    the COD (Coefficient of Dispersion)?       densely populated/     & newer                older properties/   Some other densely populated/       slower
                    (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/      development/ less
                    but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.        active markets.
                    jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less.      COD 20.0 or less.



CA Newfoundland     Yes                                        IAAO for all




CA NW terr          No


Nova Scotia         Yes                                                          15                                                                             20




CA Ontario          Yes




Prince Edward Island Yes




CA Quebec           No




Saskatchewan        No
Canadian Totals




                                                                                            270 of 654
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08

             Question 50:                     Question 51:                                                                                                                  Question 52:
             Rural or small                   Very large                                Question 51:                                                   Question 52:         Rural or small
             jurisdictions/                   jurisdictions/      Question 51: Large Rural or small                                                    Large to mid-sized   jurisdictions/
             older properties/   Question 50: rapid               to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very large jurisdictions/       little
             depressed           Some other development/          jurisdictions/ slower development/            Some other     jurisdictions/ rapid    slower               development/
             market areas.       standard/    active markets.     development/ less depressed                   standard/      development/ active     development/ less    depressed
             COD 25.0 or         requirement, COD 15.0 or         active markets.       markets. COD            requirement.   markets. COD 20.0 or active markets.         markets. COD
             less.               Specify:     less.               COD 20.0 or less.     25.0 or less.           Specify:       less.                   COD 25.0 or less.    30.0 or less.



Alabama                     20                               20                                            20                                                         20                20




Alaska       Same                Same         Same                Same                     Same                 Same           Same                     Same                Same




Arizona                                       25.0 or less        25.0 or less                                                 25.0 or less




Arkansas     25.0 or less                                    25                       25                   25                                      25                 25                25


California




                                                                                        271 of 654
                                                                                          2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                       Question 50:                      Question 51:                                                                                                                      Question 52:
                       Rural or small                    Very large                                  Question 51:                                                    Question 52:          Rural or small
                       jurisdictions/                    jurisdictions/        Question 51: Large Rural or small                                                     Large to mid-sized    jurisdictions/
                       older properties/    Question 50: rapid                 to mid-sized          jurisdictions/ little   Question 51:    Question 52: Very large jurisdictions/        little
                       depressed            Some other development/            jurisdictions/ slower development/            Some other      jurisdictions/ rapid    slower                development/
                       market areas.        standard/    active markets.       development/ less depressed                   standard/       development/ active     development/ less     depressed
                       COD 25.0 or          requirement, COD 15.0 or           active markets.       markets. COD            requirement.    markets. COD 20.0 or active markets.          markets. COD
                       less.                Specify:     less.                 COD 20.0 or less.     25.0 or less.           Specify:        less.                   COD 25.0 or less.     30.0 or less.




Colorado               20.99 or less        20.99 or less 20.99 or less        20.99 or less          20.99 or less          20.99 or less   20.99 or less            20.99 or less        20.99 or less




Connecticut                                                               20                                                                                     15




Delaware


District of Columbia




Florida                                20                                 20                       20                   20                                       20                   20                   20
                                                                                                     272 of 654
                                                                                        2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                   Question 50:                     Question 51:                                                                                                                        Question 52:
                   Rural or small                   Very large                                   Question 51:                                                   Question 52:            Rural or small
                   jurisdictions/                   jurisdictions/         Question 51: Large Rural or small                                                    Large to mid-sized      jurisdictions/
                   older properties/   Question 50: rapid                  to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very large jurisdictions/          little
                   depressed           Some other development/             jurisdictions/ slower development/            Some other     jurisdictions/ rapid    slower                  development/
                   market areas.       standard/    active markets.        development/ less depressed                   standard/      development/ active     development/ less       depressed
                   COD 25.0 or         requirement, COD 15.0 or            active markets.       markets. COD            requirement.   markets. COD 20.0 or active markets.            markets. COD
                   less.               Specify:     less.                  COD 20.0 or less.     25.0 or less.           Specify:       less.                   COD 25.0 or less.       30.0 or less.




Georgia            20 or less          20 or less   15 or less             15 or less               15 or less           15 or less     20 or less                 20 or less           20 or less




Hawaii County of



Hawaii-Honolulu




Idaho                            25                                   25                       25                   25                                        25                   25                25
                                                    15.0 for
                                                    jurisdiction w/        more; 30.0 for                                                                        more; 30.0 for
                                                    population of          jurisdiction w/                                              15.0 for jurisdiction w/ jurisdiction w/        less than
Illinois           less than 50,000                 50,000 or              population of            less than 50,000                    population of 50,000 or population of           50,000


Indiana                                                                    All 20.0 or less                                             All 20.0 or less

                   COD 20.0 or
Iowa               less                                                                           none                                                             none
                                                                                                 273 of 654
                                                                                      2008 Survey on Ratio Studies                                                                         Revised 7/21/08

                Question 50:                     Question 51:                                                                                                                              Question 52:
                Rural or small                   Very large                                    Question 51:                                                        Question 52:            Rural or small
                jurisdictions/                   jurisdictions/          Question 51: Large Rural or small                                                         Large to mid-sized      jurisdictions/
                older properties/   Question 50: rapid                   to mid-sized          jurisdictions/ little   Question 51:        Question 52: Very large jurisdictions/          little
                depressed           Some other development/              jurisdictions/ slower development/            Some other          jurisdictions/ rapid    slower                  development/
                market areas.       standard/    active markets.         development/ less depressed                   standard/           development/ active     development/ less       depressed
                COD 25.0 or         requirement, COD 15.0 or             active markets.       markets. COD            requirement.        markets. COD 20.0 or active markets.            markets. COD
                less.               Specify:     less.                   COD 20.0 or less.     25.0 or less.           Specify:            less.                   COD 25.0 or less.       30.0 or less.




                                    <= 20.0 for                                                                        <= 20.0 for all
Kansas                              all groups                                                                         groups



Kentucky

Louisiana                                            20 or less          20 or less               20 or less           20 or less          20 or less                 20 or less           20 or less


Maine


Maryland                            C+I+
                                    Mixed Use
                                    20%, Apts
Massachusetts                       15%                                                                                             20%



Michigan                       35               35                  35                       35                   35                  35                         35                   35                 35
                we use the                           we use the                              we use the                                                               we use the           we use the
Minnesota       standard                             standard            we use the standard standard                                      we use the standard        standard             standard


Mississippi
                30.0 or less for                     25.0 or less for    25.0 or less for         25.0 or less for     20.0 or less        30.0 or less for           30.0 or less for     30.0 or less for
Missouri        appraisal                            appraisal           appraisal studies        appraisal studies    for sales           appraisal studies          appraisal studies    appraisal

Montana         IAAO                IAAO             IAAO                IAAO                     IAAO                 IAAO                IAAO                       IAAO                 IAAO

Nebraska                                                                                       274 of 654
                                                                                 2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                 Question 50:                     Question 51:                                                                                                                    Question 52:
                 Rural or small                   Very large                                Question 51:                                                     Question 52:         Rural or small
                 jurisdictions/                   jurisdictions/      Question 51: Large Rural or small                                                      Large to mid-sized   jurisdictions/
                 older properties/   Question 50: rapid               to mid-sized          jurisdictions/ little   Question 51:     Question 52: Very large jurisdictions/       little
                 depressed           Some other development/          jurisdictions/ slower development/            Some other       jurisdictions/ rapid    slower               development/
                 market areas.       standard/    active markets.     development/ less depressed                   standard/        development/ active     development/ less    depressed
                 COD 25.0 or         requirement, COD 15.0 or         active markets.       markets. COD            requirement.     markets. COD 20.0 or active markets.         markets. COD
                 less.               Specify:     less.               COD 20.0 or less.     25.0 or less.           Specify:         less.                   COD 25.0 or less.    30.0 or less.



Nevada



                                     20.0 or less                                                                   20.00 or less
                                     regardless or                                                                  regardless of
New Hampshire                        size or strata                                                                 size or strata
                                     COD of 15                                                                      COD of 15 or
                                     or less for all                                                                less for all
New Jersey                           jurisdictions                                                                  jurisdictions.




New Mexico       15.0 or less                          15.0 or less   15.0 or less           15.0 or less                            15.0 or less            15.0 or less         15.0 or less


New York


North Carolina




North Dakota



Ohio


Oklahoma         20.0 or Less        20.0 or Less 20.0 or Less        20.0 or Less           20.0 or Less           20.0 or Less     20.0 or Less            20.0 or Less         20.0 or Less




                                                                                            275 of 654
                                                                                  2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                 Question 50:                        Question 51:                                                                                                                 Question 52:
                 Rural or small                      Very large                              Question 51:                                                    Question 52:         Rural or small
                 jurisdictions/                      jurisdictions/    Question 51: Large Rural or small                                                     Large to mid-sized   jurisdictions/
                 older properties/      Question 50: rapid             to mid-sized          jurisdictions/ little   Question 51:    Question 52: Very large jurisdictions/       little
                 depressed              Some other development/        jurisdictions/ slower development/            Some other      jurisdictions/ rapid    slower               development/
                 market areas.          standard/    active markets.   development/ less depressed                   standard/       development/ active     development/ less    depressed
                 COD 25.0 or            requirement, COD 15.0 or       active markets.       markets. COD            requirement.    markets. COD 20.0 or active markets.         markets. COD
                 less.                  Specify:     less.             COD 20.0 or less.     25.0 or less.           Specify:        less.                   COD 25.0 or less.    30.0 or less.




                 Apartments =
                 12; all other =
Oregon           20                                               20                                            20                                                          20                20




Pennsylvania




Rhode Island




South Carolina                     15             15              15                       15                   15              15                       15                 15                15




                 COD 25 OR              COD 25 OR COD 25 OR                                                    COD 25 OR                                                     COD 25 OR
South Dakota     LESS                   LESS      LESS                 COD 25 OR LESS           COD 25 OR LESS LESS                  COD 25 OR LESS           COD 25 OR LESS LESS


                                                                                             276 of 654
Tennessee
                                                                              2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                Question 50:                     Question 51:                                                                                                                  Question 52:
                Rural or small                   Very large                              Question 51:                                                    Question 52:          Rural or small
                jurisdictions/                   jurisdictions/    Question 51: Large Rural or small                                                     Large to mid-sized    jurisdictions/
                older properties/   Question 50: rapid             to mid-sized          jurisdictions/ little    Question 51:   Question 52: Very large jurisdictions/        little
                depressed           Some other development/        jurisdictions/ slower development/             Some other     jurisdictions/ rapid    slower                development/
                market areas.       standard/    active markets.   development/ less depressed                    standard/      development/ active     development/ less     depressed
                COD 25.0 or         requirement, COD 15.0 or       active markets.       markets. COD             requirement.   markets. COD 20.0 or active markets.          markets. COD
                less.               Specify:     less.             COD 20.0 or less.     25.0 or less.            Specify:       less.                   COD 25.0 or less.     30.0 or less.



Texas



Utah                          25                                                       20                    25                                                           20                 25


                No separate         No separate No separate        No separate              No separate           No separate                            No separate           No separate
Vermont         Standard            Standard    Standard           Standard                 Standard              Standard       No separate Standard    Standard              Standard




Virginia




Washington




West Virginia   COD 20 or less                   COD 20 or less                             COD 20 or less                                               COD 20 or less        COD 20 or less


                                                                                         277 of 654
                                                                                    2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                      Question 50:                     Question 51:                                                                                                                Question 52:
                      Rural or small                   Very large                              Question 51:                                                   Question 52:         Rural or small
                      jurisdictions/                   jurisdictions/    Question 51: Large Rural or small                                                    Large to mid-sized   jurisdictions/
                      older properties/   Question 50: rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very large jurisdictions/       little
                      depressed           Some other development/        jurisdictions/ slower development/            Some other     jurisdictions/ rapid    slower               development/
                      market areas.       standard/    active markets.   development/ less depressed                   standard/      development/ active     development/ less    depressed
                      COD 25.0 or         requirement, COD 15.0 or       active markets.       markets. COD            requirement.   markets. COD 20.0 or active markets.         markets. COD
                      less.               Specify:     less.             COD 20.0 or less.     25.0 or less.           Specify:       less.                   COD 25.0 or less.    30.0 or less.




Wisconsin




Wyoming               20 or less          20 or less   15 or less        same                   15 or less                            20 or less              20 or less           20 or less
US Totals




CA Alberta                                All 0-20.0                                                                   0-20.0




CA British Columbia




CA Manitoba


CA New Brunswick                                       None used         None used              None used              None used      Non used                None used            None used
                                                                                               278 of 654
                                                                                     2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                       Question 50:                     Question 51:                                                                                                                Question 52:
                       Rural or small                   Very large                              Question 51:                                                   Question 52:         Rural or small
                       jurisdictions/                   jurisdictions/    Question 51: Large Rural or small                                                    Large to mid-sized   jurisdictions/
                       older properties/   Question 50: rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very large jurisdictions/       little
                       depressed           Some other development/        jurisdictions/ slower development/            Some other     jurisdictions/ rapid    slower               development/
                       market areas.       standard/    active markets.   development/ less depressed                   standard/      development/ active     development/ less    depressed
                       COD 25.0 or         requirement, COD 15.0 or       active markets.       markets. COD            requirement.   markets. COD 20.0 or active markets.         markets. COD
                       less.               Specify:     less.             COD 20.0 or less.     25.0 or less.           Specify:       less.                   COD 25.0 or less.    30.0 or less.



CA Newfoundland




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec




Saskatchewan
Canadian Totals




                                                                                                279 of 654
                                                                       2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                        Question 55: Q55:                                   Question 57:
                                                               Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                         Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
             Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
             52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
             other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
             standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
             requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
             t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):


                                                                                                                                                            PRD 0.98 to
Alabama                                                                                                 Yes                                                 1.03



                                                                                                                                                            PRD 0.98 to
Alaska       Same                                                                                       Yes                                                 1.03




Arizona      25.0 or less                                                                               No




Arkansas                                                                                                No


California                                                                                              No




                                                                                 280 of 654
                                                                                 2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                                  Question 55: Q55:                                   Question 57:
                                                                         Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                                   Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                       Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                       52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                       other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                       standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                       requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                       t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):




                       20.99 or                                                                                                                                       PRD 0.98 to
Colorado               less                                                                                       Yes                      n/a                        1.03




                                                                                                                                                                      PRD 0.98 to
Connecticut                                                                                                       Yes                                                 1.03



                                   No uniformity
                                   measure is
Delaware                           used                                  No                                       No

                                                                                                                                                                      PRD 0.98 to
District of Columbia                                                                                              Yes                                                 1.03
                                                                                                                                           Medians within value
                                                                                                                                           groups and
                                                                                                                                           scatterplots with ratio
                                                                                                                                           on Y axis and ratio
                                                                                                                                           denominator on X        PRD 0.98 to
Florida                                                                                                           Yes                      axis.                   1.03
                                                                                           281 of 654
                                                                             2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                              Question 55: Q55:                                   Question 57:
                                                                     Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                               Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                   Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                   52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                   other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                   standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                   requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                   t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):




                                                                                                                                                                  Other,
                                                                                                                                                                  describe (50
Georgia            20 or less                                                                                 Yes                      N/A                        chars):           .95 - 1.10




                                                                                                                                                                  PRD 0.98 to
Hawaii County of                                                                                              Yes                                                 1.03


                                                                                                                                                                  PRD 0.98 to
Hawaii-Honolulu                                                                                               Yes                                                 1.03




                                                                                                                                                                  PRD 0.98 to
Idaho                                                                                                         Yes                      Mann-Whitney test          1.03


                                                                                                                                                                  PRD 0.98 to
Illinois                                                                                                      Yes                      N/A                        1.03

                                                                                                                                                                  PRD 0.98 to
Indiana                                                                                                       Yes                      No                         1.03
                                                                                                                                                                  Other,            Between
                                                                                                                                                                  describe (50      90% and
Iowa                                                                                                          Yes                      NA                         chars):           110%
                                                                                       282 of 654
                                                                          2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                           Question 55: Q55:                                   Question 57:
                                                                  Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                            Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):




                <= 20.0 for                                                                                                                                    PRD 0.98 to
Kansas          all groups                                                                                 Yes                                                 1.03



Kentucky                                                                                                   No

Louisiana       20 or less                                                                                 No


Maine                         Other--Describe                                                              No
                              measure and
                              standard (50    the cod is used but
Maryland                      chars):         no specific standard No                                      No


Massachusetts                                                                                              No

                                                                                                                                                               Other,
                                                                                                                                                               describe (50
Michigan                 35                                                                                Yes                                                 chars):           .95 to 1.05
                                                                                                                                                               PRD 0.98 to
Minnesota                                                                                                  Yes                                                 1.03
                                                                                                                                                               Other,
                                                                                                                                    yes, Regressivity          describe (50
Mississippi                                                       No                                       Yes                      Index                      chars):           .92 - 1.08
                                                                                                                                                               PRD 0.98 to
Missouri                                                                                                   Yes                                                 1.03

Montana                       Other--Describe                     Yes--Describe                            yes                                                 .98 - 1.03
                              measure and                         lower limit that                                                                             PRD 0.98 to
Nebraska                      standard (50    Use the COD         you use (50      a COD of 5 or less
                                                                                    283 of 654             Yes                      Not applicable             1.03
                                                                              2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                               Question 55: Q55:                                   Question 57:
                                                                      Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                             Question 53:                             Q54: Has a                               standards for price-     in addition to or as an    have
                 Question    Q53: If you do                           lower limit on                           related bias (vertical   alternative to the         standards for
                 52: Some not use the                                 the COD been                             inequity) as             PRD, you use               price-related
                 other       COD, what           Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                 standard/ uniformity            Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                 requiremen measure is           and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                 t. Specify: used?
                             Other--Describe     chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):
                                 measure and
                                 standard (50
Nevada                           chars):         COV for aggregate    No                                       No
                 20.00 or
                 less
                 regardless
                 of size or
New Hampshire    strataof 15
                 COD                                                                                           No
                 or less for
                 all                                                                                                                                               PRD 0.98 to
New Jersey       jurisdictions                                                                                 Yes                      n/a                        1.03



                                                                                                                                                                   PRD 0.98 to
New Mexico                                                                                                     Yes                                                 1.03

                                                                                                                                                                   PRD 0.98 to
New York                                                                                                       Yes                                                 1.03
                                 Other--Describe We look at the COD
                                 measure and     and review the study
North Carolina                   standard (50    as needed            No                                       No




                                 No uniformity
                                 measure is
North Dakota                     used                                 No                                       No


                                                                                                                                                                   PRD 0.98 to
Ohio                                                                  No                                       Yes                                                 1.03

                 20.0 or
Oklahoma         Less                                                                                          No




                                                                                        284 of 654
                                                                            2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                             Question 55: Q55:                                   Question 57:
                                                                    Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                             Question 53:                           Q54: Has a                               standards for price-     in addition to or as an    have
                 Question    Q53: If you do                         lower limit on                           related bias (vertical   alternative to the         standards for
                 52: Some not use the                               the COD been                             inequity) as             PRD, you use               price-related
                 other       COD, what         Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                 standard/ uniformity          Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                 requiremen measure is         and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                 t. Specify: used?             chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):




                                                                                                                                                                 PRD 0.98 to
Oregon                                                                                                       Yes                      N/A                        1.03




Pennsylvania                                                                                                 No




                               No uniformity
                               measure is
Rhode Island                   used                                 No                                       No




South Carolina            15                                                                                 No




                 COD 25
South Dakota     OR LESS                                                                                     No
                               No uniformity
                               measure is
                                                                                      285 of 654
Tennessee                      used                                 No                                       No
                                                                          2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                           Question 55: Q55:                                   Question 57:
                                                                  Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                            Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):

                            No uniformity
                            measure is
Texas                       used                                  No                                       No


                                                                                                                                                               PRD 0.98 to
Utah                                                                                                       Yes                                                 1.03
                No
                separate
Vermont         Standard                                                                                   No




                            No uniformity
                            measure is
Virginia                    used                                  No                                       No




                            No uniformity
                            measure is
Washington                  used                                  No                                       No




West Virginia                                                                                              No


                                                                                    286 of 654
                                                                                2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                                 Question 55: Q55:                                   Question 57:
                                                                        Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                                  Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                      Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                      52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                      other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                      standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                      requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                      t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):




                                  No uniformity
                                  measure is
Wisconsin                         used                                  No                                       No




                                                                                                                                                                     PRD 0.98 to
Wyoming                                                                                                          Yes                      no                         1.03
US Totals




CA Alberta            0-20.0                                                                                     No




                                                                                                                                                                     PRD 0.98 to
CA British Columbia                                                                                              Yes                                                 1.03




                                                                                                                                                                     PRD 0.98 to
CA Manitoba                                                                                                      Yes                                                 1.03

                                                                                                                                                                     PRD 0.98 to
CA New Brunswick      None used                                                                                  Yes                      None in addition.          1.03
                                                                                          287 of 654
                                                                                 2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                                                                                                                  Question 55: Q55:                                   Question 57:
                                                                         Question 54:                             Do you have              Question 56: Q56: If,      Q57: If you
                                   Question 53:                          Q54: Has a                               standards for price-     in addition to or as an    have
                       Question    Q53: If you do                        lower limit on                           related bias (vertical   alternative to the         standards for
                       52: Some not use the                              the COD been                             inequity) as             PRD, you use               price-related
                       other       COD, what        Question 53: Other-- established as    Question 54: Yes--     measured by the          another statistical test   bias (vertical    Question
                       standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       for price-related bias     inequity),        57: Other,
                       requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   (vertical inequity),       which do you      describe
                       t. Specify: used?            chars):              chasing?          chars):                statistical tests?       describe:                  use?              (50 chars):


                                                                                                                                                                      PRD 0.98 to
CA Newfoundland                                                                                                   Yes                      N/a                        1.03



                                   No uniformity
                                   measure is
CA NW terr                         used                                  No                                       No
                                                                                                                                                                      Other,
                                                                                                                                                                      describe (50
Nova Scotia                                                                                                       Yes                                                 chars):           0.95 - 1.05



                                                                                                                                                                      PRD 0.98 to
CA Ontario                                                                                                        Yes                                                 1.03




Prince Edward Island                                                                                              No




CA Quebec                                                                No                                       No

                                   Other--Describe
                                   measure and
                                   standard (50    No measures used in
Saskatchewan                       chars):         primary audit       No                                         No
Canadian Totals




                                                                                           288 of 654
                                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                      Question 59: Q59:                                                                                                     Question 62: Q62:
                                      What actions can                        Question                                              Question 61: Q61:       If you initiate action
             Question 58: Q58:        your agency initiate                    59:                                                   Do you calculate        as a result of
             Can your agency          as a result of                          Withhold                                              reliability measures,   assessment
             initiate any action as a assessment                              funding            Question 60: Q60: If you           such as confidence      uniformity
             result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe         intervals, on           conditions, what
             uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can         uniformity statistics   indicator is action
             PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                          around the:             dependent upon?



Alabama      Yes                                                          1                                                         Neither



                                                                                                      Mandate a correction
Alaska       Yes                                                                                    1 (reappraisal).                Neither                 Point estimates



                                                                                                      Issue equalization order,                             Confidence
Arizona      Yes                                                                                    1 prohibit mailing of notices   COD                     intervals




                                                                                                                                                            Confidence
Arkansas     Yes                                                          1           1                                             COD                     intervals


California   No




                                                                                       289 of 654
                                                                                        2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                                                Question 59: Q59:                                                                                                     Question 62: Q62:
                                                What actions can                        Question                                              Question 61: Q61:       If you initiate action
                       Question 58: Q58:        your agency initiate                    59:                                                   Do you calculate        as a result of
                       Can your agency          as a result of                          Withhold                                              reliability measures,   assessment
                       initiate any action as a assessment                              funding            Question 60: Q60: If you           such as confidence      uniformity
                       result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe         intervals, on           conditions, what
                       uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can         uniformity statistics   indicator is action
                       PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                          around the:             dependent upon?




Colorado               Yes                                                          1                                                         COD                     Point estimates




Connecticut            No                                                                                                                     Neither                 Not applicable




Delaware               No


District of Columbia   No                                                                                                                     Neither                 Not applicable



                                                                                                                Issue administrative orders to
                                                                                                                correct systemic problems                             Other, describe (50
Florida                Yes                                                                                    1 with uniformity.               Neither                chars):
                                                                                                 290 of 654
                                                                                    2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                                            Question 59: Q59:                                                                                                     Question 62: Q62:
                                            What actions can                        Question                                              Question 61: Q61:       If you initiate action
                   Question 58: Q58:        your agency initiate                    59:                                                   Do you calculate        as a result of
                   Can your agency          as a result of                          Withhold                                              reliability measures,   assessment
                   initiate any action as a assessment                              funding            Question 60: Q60: If you           such as confidence      uniformity
                   result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe         intervals, on           conditions, what
                   uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can         uniformity statistics   indicator is action
                   PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                          around the:             dependent upon?




Georgia            No                                                                                                                     Neither                 Not applicable




                                                                                                            We assess anually and
                                                                                                            corrections can be ordered for
                                                                                                            specific zones where the                              Confidence
Hawaii County of   Yes                                                                                    1 ratios are lackin.             Both                   intervals



Hawaii-Honolulu    No                                                                                                                     Neither                 Not applicable




Idaho              No                                                                                                                     COD                     Not applicable



Illinois           Yes                                                          1                                                         Both                    Point estimates


Indiana            Yes                                                          1                         1 Re-adjust; Partial Reappraisal Neither                Point estimates

                                                                                                                                                                  Confidence
Iowa               Yes                                                          1                           NA                            Both                    intervals
                                                                                             291 of 654
                                                                                 2008 Survey on Ratio Studies                                                                Revised 7/21/08

                                         Question 59: Q59:                                                                                                  Question 62: Q62:
                                         What actions can                        Question                                           Question 61: Q61:       If you initiate action
                Question 58: Q58:        your agency initiate                    59:                                                Do you calculate        as a result of
                Can your agency          as a result of                          Withhold                                           reliability measures,   assessment
                initiate any action as a assessment                              funding            Question 60: Q60: If you        such as confidence      uniformity
                result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe      intervals, on           conditions, what
                uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can      uniformity statistics   indicator is action
                PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                       around the:             dependent upon?




                                                                                                      Director has authority to
                                                                                                      remove county appraiser from                          Confidence
Kansas          Yes                                                          1           1          1 office.                      Both                     intervals



Kentucky        Yes                                                          1                                                      COD

Louisiana       Yes                                                          1                                                      Neither                 Point estimates


Maine           Yes                                                          1                                                      COD                     Not applicable
                                                                                                      will reappraise at the next
                                                                                                      regular triennial
Maryland        Yes                                                                                 1 reassessment                  Neither                 Not applicable


Massachusetts   Yes                                                          1                                                      Neither                 Not applicable



Michigan        Yes                                                          1                                                      Neither                 Not applicable
                                                                                                                                                            Confidence
Minnesota       Yes                                                          1                                                      Both                    intervals


Mississippi     Yes                                                          1           1                                                                  Not applicable

Missouri        No                                                                                                                  Neither                 Not applicable

Montana         Yes                                                                                 1                               Both                    Not applicable

Nebraska        Yes                                                          1            292 of 654 Not applicable                 Both                    Point estimates
                                                                                  2008 Survey on Ratio Studies                                                                 Revised 7/21/08

                                          Question 59: Q59:                                                                                                   Question 62: Q62:
                                          What actions can                        Question                                            Question 61: Q61:       If you initiate action
                 Question 58: Q58:        your agency initiate                    59:                                                 Do you calculate        as a result of
                 Can your agency          as a result of                          Withhold                                            reliability measures,   assessment
                 initiate any action as a assessment                              funding            Question 60: Q60: If you         such as confidence      uniformity
                 result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe       intervals, on           conditions, what
                 uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can       uniformity statistics   indicator is action
                 PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                        around the:             dependent upon?



Nevada           No                                                                                                                   COD                     Not applicable

                                                                                                          We can bring the town to the
                                                                                                          NH Board of Tax and Land
                                                                                                          Appeals and ask them to                             Confidence
New Hampshire    Yes                                                          1                         1 order a reappraisal          Both                   intervals

                                                                                                                                                              Confidence
New Jersey       Yes                                                          1                                                       Both                    intervals




New Mexico       Yes                                                          1           1                                           Neither                 Not applicable


New York         No                                                                                                                   Neither                 Not applicable


North Carolina   No                                                                                                                   Neither                 Not applicable




North Dakota     Yes                                                          1                                                       Neither                 Point estimates



Ohio             No                                                                                                                   Neither

                                                                                                                                                              Other, describe (50
Oklahoma         No                                                                                                                   Neither                 chars):




                                                                                           293 of 654
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                          Question 59: Q59:                                                                                               Question 62: Q62:
                                          What actions can                        Question                                        Question 61: Q61:       If you initiate action
                 Question 58: Q58:        your agency initiate                    59:                                             Do you calculate        as a result of
                 Can your agency          as a result of                          Withhold                                        reliability measures,   assessment
                 initiate any action as a assessment                              funding            Question 60: Q60: If you     such as confidence      uniformity
                 result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe   intervals, on           conditions, what
                 uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can   uniformity statistics   indicator is action
                 PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                    around the:             dependent upon?




Oregon           Yes                                                          1           1             N/A                       Neither                 Point estimates




                                                                                                                                                          Other, describe (50
Pennsylvania     No                                                                                                               Both                    chars):




Rhode Island     No                                                                                                               Neither




South Carolina   No                                                                                                               Neither                 Point estimates




South Dakota     No                                                                                                               Neither                 Not applicable


                                                                                           294 of 654
Tennessee        No                                                                                                               Neither                 Not applicable
                                                                                 2008 Survey on Ratio Studies                                                              Revised 7/21/08

                                         Question 59: Q59:                                                                                                Question 62: Q62:
                                         What actions can                        Question                                         Question 61: Q61:       If you initiate action
                Question 58: Q58:        your agency initiate                    59:                                              Do you calculate        as a result of
                Can your agency          as a result of                          Withhold                                         reliability measures,   assessment
                initiate any action as a assessment                              funding            Question 60: Q60: If you      such as confidence      uniformity
                result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe    intervals, on           conditions, what
                uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can    uniformity statistics   indicator is action
                PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                     around the:             dependent upon?



Texas           No                                                                                                                Neither                 Not applicable



Utah            Yes                                                          1                                                    Neither                 Point estimates



Vermont         Yes                                                          1                                                    Neither                 Not applicable




Virginia        No                                                                                                                Both                    Not applicable




Washington      No                                                                                                                Neither



                                                                                                         Appear before Property
                                                                                                         Valuation Training and
West Virginia   Yes                                                                                    1 Procedures Commission.   COD                     Point estimates


                                                                                          295 of 654
                                                                                       2008 Survey on Ratio Studies                                                              Revised 7/21/08

                                               Question 59: Q59:                                                                                                Question 62: Q62:
                                               What actions can                        Question                                         Question 61: Q61:       If you initiate action
                      Question 58: Q58:        your agency initiate                    59:                                              Do you calculate        as a result of
                      Can your agency          as a result of                          Withhold                                         reliability measures,   assessment
                      initiate any action as a assessment                              funding            Question 60: Q60: If you      such as confidence      uniformity
                      result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe    intervals, on           conditions, what
                      uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can    uniformity statistics   indicator is action
                      PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                     around the:             dependent upon?




Wisconsin             No                                                                                                                Both                    Point estimates




                                                                                                           Order work plans for the                             Confidence
Wyoming               Yes                                                       1                        1 jurisdiction                 Both                    intervals
US Totals                                                                      23              5        11




                                                                                                               Determine magnitude of
                                                                                                               problem, take action
CA Alberta            Yes                                                                                    1 accordingly.             Neither                 Not applicable




CA British Columbia   No                                                                                                                Both




CA Manitoba           No                                                                                                                Both                    Not applicable


CA New Brunswick      Yes                                                          1                                                    Neither                 Point estimates
                                                                                                296 of 654
                                                                                     2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                                             Question 59: Q59:                                                                                                      Question 62: Q62:
                                             What actions can                        Question                                               Question 61: Q61:       If you initiate action
                    Question 58: Q58:        your agency initiate                    59:                                                    Do you calculate        as a result of
                    Can your agency          as a result of                          Withhold                                               reliability measures,   assessment
                    initiate any action as a assessment                              funding            Question 60: Q60: If you            such as confidence      uniformity
                    result of assessment uniformity               Question 59:       (e.g.,             answered "Other," describe          intervals, on           conditions, what
                    uniformity (e.g., COD, conditions? (check Order a                revenue Question what actions your agency can          uniformity statistics   indicator is action
                    PRD, etc.) conditions? all that apply)        reappraisal        sharing) 59: Other initiate?                           around the:             dependent upon?


                                                                                                                                                                    Confidence
CA Newfoundland     Yes                                                          1                                                          Both                    intervals




CA NW terr          No                                                                                                                      Neither


Nova Scotia         No                                                                                                                      Neither



                                                                                                                                                                    Confidence
CA Ontario          Yes                                                                                                                     COD                     intervals
                                                                                                               Order reappraisal of selected
                                                                                                               work units. Revise adjustment
                                                                                                               multipliers and land rates to                        Confidence
Prince Edward Island Yes                                                         1                             normalize values.             Both                   intervals




CA Quebec           No                                                                                                                      Neither                 Point estimates




Saskatchewan        No                                                                                                                      Neither                 Not applicable
Canadian Totals                                                                  3           0             1




                                                                                              297 of 654
                                                                           2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                            Question 63: Q63: Are          Question 64: Q64: Is
                            local jurisdictions required   property that is not      Question 65:
                            to annually value              required to be            Q65: Is         Question 65:
                            categories of property         appraised during a        property        Yes-indicate
             Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
             Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
             describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
             chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:



Alabama                     Yes




Alaska                      Yes




Arizona                     Yes




                                                                                                                                                     Stagered amoung the
                                                                                                                                                     counties. Three or five
                                                                                                                                                     year cycle depending
Arkansas                    No                             No                        No                                                              upon rate of growht.


California                  No                                                       No




                                                                                       298 of 654
                                                                                     2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                      Question 63: Q63: Are          Question 64: Q64: Is
                                      local jurisdictions required   property that is not      Question 65:
                                      to annually value              required to be            Q65: Is         Question 65:
                                      categories of property         appraised during a        property        Yes-indicate
                       Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                       Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                       describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                       chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:




Colorado                              Yes
                                                                                                                                                               full physical
                                                                                                                                                               revaluation every 10
                                                                                                                                                               years
                                                                                                                                                               revaluation update
                                                                                                                                                               every 5 years
                                                                                                                                                               personal property and
                                                                                                                                                               motor vehicles
Connecticut                           No                             No                        No                                                              updated yearly

                                                                                               Yes-indicate                                                    Last re-assessment
                                                                                               most recent                                                     was June 1, 1987.
                                                                                               base year                                                       There has been no
                                                                                               used (50                                                        new assessment
Delaware                              No                             No                        char):                  1987                                    authorized since then.


District of Columbia                  Yes

                       Point
                       estimates
                       together with
                       other
Florida                indicators.   Yes
                                                                                                 299 of 654
                                                                                 2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                  Question 63: Q63: Are          Question 64: Q64: Is
                                  local jurisdictions required   property that is not      Question 65:
                                  to annually value              required to be            Q65: Is         Question 65:
                                  categories of property         appraised during a        property        Yes-indicate
                   Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                   Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                   describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                   chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:




Georgia                           Yes




Hawaii County of                  Yes



Hawaii-Honolulu                   Yes




Idaho                             Yes



Illinois                          No                             Yes                       No                                                              N/A


Indiana                           Yes


Iowa                              Yes
                                                                                             300 of 654
                                                                               2008 Survey on Ratio Studies                                                                       Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not      Question 65:
                                to annually value              required to be            Q65: Is         Question 65:
                                categories of property         appraised during a        property        Yes-indicate
                Question 62:    (other than agricultural or    given year required to    appraised at    most recent                                        Question 67: Q67:
                Other,          timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe            Describe how your
                describe (50    of current market value        during the interim year   base year       used (50     property classes associated with      appraisal and valuation
                chars):         (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                        update cycles work:




Kansas                          Yes
                                                                                                                                                            We are required to
                                                                                                                                                            physically inspect
                                                                                                                                                            every property once
Kentucky                        No                             No                        No
                                                                                         Yes-indicate                                                       every 4 years.
                                                                                         most recent
Louisiana                       No                             No                        base year           1-Jan-07
                                                                                                                                                            Mean must be >70 and
                                                                                                                                                            less than 110 COD
Maine                           No                             No                        No
                                                                                         Yes-indicate    triennial       every property regardless of       <20
                                                                                         most recent     reassessme      class is reassessed every 3
                                                                                         base year       nt with jan 1   years with a jan 1 appraisal
Maryland                        No                             No                        used (50        appraisal       date.                              triennial


Massachusetts                   Yes
                                                                                         Yes-indicate                    All property assessed at 50% of
                                                                                         most recent Annually at         Market value each year. Market
                                                                                         base year    50% of             determined by 24-month period
Michigan                        No                             Yes                       used (50     Market Value       ending 1 year prior to          Annual


Minnesota                       Yes
                .85-1.15..75-                                                       Yes-indicate                                                            Update every 4th year -
                1.25,.92-                                                           most recent                       Cl I Single fam owner occ. Real       close field review of
Mississippi     1.08COD 20      Yes                            Yes, if changes made base year                         prop - 10%, All other 15%             25% each year
                                                                                    Yes-indicate                      Residential; Agricultural; Utility,   For real estate,
Missouri                        No                             No                   most recent                  2007 commercial, industrial,and            biennial reassessment
                                                                                    Yes-indicate                      Residential, commercial,              New base year for ech
Montana                         No                             No                   most recent                  2002 industrial, ag land, forest land      6 year reappraisal

Nebraska                        Yes                                                        301 of 654
                                                                               2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not      Question 65:
                                to annually value              required to be            Q65: Is         Question 65:
                                categories of property         appraised during a        property        Yes-indicate
                 Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                 Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                 describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                 chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:
                                                                                                                                                         Reappraisal must
                                                                                                                                                         occur at least once
                                                                                                                                                         every 5 years.
Nevada                          No                             Yes                       No                                                              Physical reappraisal is




New Hampshire                   Yes



New Jersey                      Yes




New Mexico                      Yes

                                                                                                                                                         varies by locality -- no
New York                        No                             No                        No                                                              mandatory cycle
                                                                                         Yes-indicate County's                                           Each county is
                                                                                         most recent must                                                required to reappraise
North Carolina                  No                             No                        base year    reappraised                                        real property at least




North Dakota                    Yes

                                                                                                                                                         Sexennial reappraisal
                                                                                                                                                         with update at three-
Ohio                            No                             Yes                       No                                                              year mid-point.
                 SBOE not
                 acting on
Oklahoma         COD currently- Yes




                                                                                           302 of 654
                                                                               2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not      Question 65:
                                to annually value              required to be            Q65: Is         Question 65:
                                categories of property         appraised during a        property        Yes-indicate
                 Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                 Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                 describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                 chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:




Oregon                          Yes




                 Land Sales,
                 assessed
                 values and
Pennsylvania     Market values Yes
                                                                                                                                                EACH CITY/TOWN
                                                                                                                                                MUST PERFORM A
                                                                                                                                                FULL REVALUATION
                                                                                                                                                EVERY NINETH
                                                                                                                                                YEAR,WITH
                                                                                                         BASE YEAR     ALL REAL ESTATE          STATISTICAL
                                                                                         Yes-indicate    IS YEAR OF    PROPERTY CLASSES         VALUATION
                                                                                         most recent     REVALUATI     EXCEPT FARM,FOREST, AND UPDATES EVERY
                                                                                         base year       ON, OR        OPEN SPACE ARE VALUED    THIRD AND SIXTH
                                                                                         used (50        STATISTICA    AS OF LATEST REVALUATION YEAR BETWEEN
Rhode Island                    No                             No                        char):          LU            OR STATISTICAL UPDATE.   REVALUATIONS.




South Carolina                  Yes




South Dakota                    Yes
                                                                                         Yes-indicate    varies by                                       counties select 4, 5, or
                                                                                         most recent     county based                                    6 year reappraisal
                                                                                         base year       on           All property classes, except       cycles. In the 6 year
                                                                                           303 of 654
Tennessee                       No                             No                        used (50        reappraisal public utility                      reappraisal cycle, an
                                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                               Question 63: Q63: Are          Question 64: Q64: Is
                               local jurisdictions required   property that is not      Question 65:
                               to annually value              required to be            Q65: Is         Question 65:
                               categories of property         appraised during a        property        Yes-indicate
                Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:



Texas                          Yes



Utah                           Yes



Vermont                        Yes




Virginia                       Yes




Washington                     Yes

                                                                                        Yes-indicate                                                    On-site inspection
                                                                                        most recent                                                     every three years
                                                                                        base year                                                       Annual update of land
                                                                                        used (50                                                        tables & building
West Virginia                  No                             Yes                       char):                  2008                                    modifiers.


                                                                                          304 of 654
                                                                                    2008 Survey on Ratio Studies                                                                       Revised 7/21/08

                                     Question 63: Q63: Are          Question 64: Q64: Is
                                     local jurisdictions required   property that is not      Question 65:
                                     to annually value              required to be            Q65: Is         Question 65:
                                     categories of property         appraised during a        property        Yes-indicate
                      Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                       Question 67: Q67:
                      Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe           Describe how your
                      describe (50   of current market value        during the interim year   base year       used (50     property classes associated with     appraisal and valuation
                      chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                       update cycles work:

                                                                                                                                                                DOR develops full
                                                                                                                                                                value each year
                                                                                                                                                                statistically; local
                                                                                                                                                                district revalues on
                                                                                              Yes-indicate                                                      their own cycle - some
                                                                                              most recent     Each munic    Residential, commercial,            each yr, most each 4-7
                                                                                              base year       decides       agricultural, Undeveloped,          years. Some munic. do
                                                                                              used (50        which yr to   Agricultural forest, forest, farm   a market adjustment
Wisconsin                            No                             No                        char):          revalue       buildings (other), personal.        between revaluations,




Wyoming                              Yes
US Totals




CA Alberta                           Yes


                                                                                              Yes-indicate
                                                                                              most recent
                                                                                              base year
                                                                                              used (50     July 1, each Residential; Major industrial;
CA British Columbia                  No                             No                        char):       year         Light industry; Business/Other          Annual update

                                                                                              Yes-indicate
                                                                                              most recent
                                                                                              base year
                                                                                              used (50                                                          currently every four
CA Manitoba                          No                             Yes                       char):                  2003 All                                  years


CA New Brunswick                     Yes
                                                                                                305 of 654
                                                                                     2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                      Question 63: Q63: Are          Question 64: Q64: Is
                                      local jurisdictions required   property that is not      Question 65:
                                      to annually value              required to be            Q65: Is         Question 65:
                                      categories of property         appraised during a        property        Yes-indicate
                       Question 62:   (other than agricultural or    given year required to    appraised at    most recent                                     Question 67: Q67:
                       Other,         timberland) at 100 percent     have its value updated    a uniform       base year    Question 66: Q66: Describe         Describe how your
                       describe (50   of current market value        during the interim year   base year       used (50     property classes associated with   appraisal and valuation
                       chars):        (full cash value)?             or years?                 (e.g., 2001)?   char):       the base year:                     update cycles work:



CA Newfoundland                       Yes

                                                                                               Yes-indicate
                                                                                               most recent
                                                                                               base year
                                                                                               used (50
CA NW terr                            No                             No                        char):                  2007


Nova Scotia                           Yes
                                                                                               Yes-indicate                                                Reassessment every
                                                                                               most recent                                                 four years at a new
                                                                                               base year                                                   base year.
                                                                                               used (50                     All property in Ontario is     Assessments are
CA Ontario                            No                             Yes                       char):
                                                                                               Yes-indicate                 Property at the
                                                                                                                       2005 assessedTypes: 2005 base year. phased in over four
                                                                                                                                                           The Minister in each
                                                                                               most recent                  Land:                          year between January
                                                                                               base year                    Residential                    1 and December 31,
                                                                                               used (50                     Recreational                   shall, subject to
Prince Edward Island                  No                             Yes                       char):                  1979 Farm homesite                  section 9.1, revise the

                                                                                                                                                               three year cycle. Re-
                                                                                                                                                               evaluation of
                                                                                                                                                               municipalities are on
CA Quebec                             No                             No                        No                                                              different years.
                                                                                               Yes-indicate                 8 property tax classes defined     SAMA Board specifies
                                                                                               most recent                  by legislation:                    revaluation cycle -
                                                                                               base year                    - Non-arable (Range)Land &         currently 4 years.
                                                                                               used (50                     Improvements                       Processes are
Saskatchewan                          No                             No                        char):                  2002 - Other Agricultural Land &        primarily a regulated
Canadian Totals




                                                                                                 306 of 654
                                           Question
                                           69:                          2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                           Q69: If there
                                           is a uniform
                                           fractional                                                                                            Question 72: Q72:
                                           assessment                                                   Question 71: Q71: For                    For Commercial
             Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
             uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
             ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
             property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
             assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?

                                                          No, enter your                                                                        No, enter your ratio
             Yes, but ratios may differ by                assessment ratio (50                        No, enter your ratio                      percentage (50
Alabama      category                        Constitution chars):                                 10% percentage (50 chars):                10% chars):


             Other, every category of real
             property is required to be at
Alaska       100%


                                                           No, enter your                                                                        No, enter your ratio
             Yes, but ratios may differ by                 assessment ratio (50                       No, enter your ratio      16% of statutory percentage (50
Arizona      category                        Statute       chars):                                10% percentage (50 chars):    value            chars):




             Other, every category of real
             property is required to be at
Arkansas     100%
             Other, every category of real
             property is required to be at
California   100%




                                                                                  307 of 654
                                                     Question
                                                     69:                          2008 Survey on Ratio Studies                                                         Revised 7/21/08
                                                     Q69: If there
                                                     is a uniform
                                                     fractional                                                                                            Question 72: Q72:
                                                     assessment                                                   Question 71: Q71: For                    For Commercial
                       Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
                       uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
                       ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
                       property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
                       assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?




                                                                     No, enter your                                                                       No, enter your ratio
                       Yes, but ratios may differ by                 assessment ratio (50                       No, enter your ratio                      percentage (50
Colorado               category                         Constitution chars):                              7.96% percentage (50 chars):                29% chars):




                                                                     No, enter your                                                                       No, enter your ratio
                       Yes, but ratios may differ by                 assessment ratio (50                        No, enter your ratio                     percentage (50
Connecticut            category                         Statute      chars):                                  70 percentage (50 chars):                70 chars):



                                                                     No, enter your                                                                       No, enter your ratio
                       No, they can be established by                assessment ratio (50                       No, enter your ratio                      percentage (50
Delaware               each local jurisdiction                       chars):                                60% percentage (50 chars):                60% chars):
                       Other, every category of real
                       property is required to be at
District of Columbia   100%



                       Other, every category of real
                       property is required to be at
Florida                100%
                                                                                            308 of 654
                                                 Question
                                                 69:                          2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                 Q69: If there
                                                 is a uniform
                                                 fractional                                                                                            Question 72: Q72:
                                                 assessment                                                   Question 71: Q71: For                    For Commercial
                   Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
                   uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
                   ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
                   property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
                   assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?




                                                                 No, enter your                                                                        No, enter your ratio
                   Yes, but ratios may differ by                 assessment ratio (50                        No, enter your ratio                      percentage (50
Georgia            category                         Statute      chars):                                 0.4 percentage (50 chars):                0.4 chars):




                   Other, every category of real
                   property is required to be at
Hawaii County of   100%


                   No, they can be established by
Hawaii-Honolulu    each local jurisdiction                       Yes                                         Yes                                       Yes



                   Other, every category of real
                   property is required to be at
Idaho              100%

                                                                 No, enter your                                                                        No, enter your ratio
                   No, they can be established by                assessment ratio (50                        No, enter your ratio                      percentage (50
Illinois           each local jurisdiction                       chars):                               33.33 percentage (50 chars):              33.33 chars):
                   Other, every category of real
                   property is required to be at
Indiana            100%
                   Other, every category of real
                   property is required to be at
Iowa               100%
                                                                                        309 of 654
                                              Question
                                              69:                          2008 Survey on Ratio Studies                                                             Revised 7/21/08
                                              Q69: If there
                                              is a uniform
                                              fractional                                                                                              Question 72: Q72:
                                              assessment                                                   Question 71: Q71: For                      For Commercial
                Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                       Property, is the
                uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the     Question 71: No, required
                ratio for each category of    category of     is the required         enter your           required assessment       enter your ratio assessment ratio
                property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of      percentage (50 set at 100% of
                assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?             chars):          Market Value?




                                                              No, enter your                                                                          No, enter your ratio
                Yes, but ratios may differ by                 assessment ratio (50                         No, enter your ratio                       percentage (50
Kansas          category                         Constitution chars):                                 11.5 percentage (50 chars):    30% of use value chars):

                Other, every category of real
                property is required to be at
Kentucky        100%                                          No, enter your                                                                           No, enter your ratio
                Yes, but ratios may differ by                 assessment ratio (50    10% of Fair Market    No, enter your ratio                       percentage (50
Louisiana       category                                      chars):                 Value                 percentage (50 chars):   Use Value         chars):
                                                              No, enter your          Just Value i e same                                              No, enter your ratio
                No, they can be established by                assessment ratio (50    level as all other    No, enter your ratio                       percentage (50
Maine           each local jurisdiction                       chars):                 catagorie             percentage (50 chars):   same              chars):
                Other, every category of real
                property is required to be at
Maryland        100%
                Other, every category of real
                property is required to be at
Massachusetts   100%

                Other, every category of real
                property is required to be at
Michigan        100%
                Other, every category of real
                property is required to be at
Minnesota       100%
                                                              No, enter your                                                         Cl II 15% of      No, enter your ratio
                Yes, but ratios may differ by                 assessment ratio (50                          No, enter your ratio     ag/use value set percentage (50
Mississippi     category                         Statute      chars):                 10% cl I, 15% Cl II   percentage (50 chars):   by STC            chars):
                Yes, but ratios may differ by                 No, enter your                                No, enter your ratio                       No, enter your ratio
Missouri        category                         Statute      assessment ratio (50                      19% percentage (50 chars):                 12% percentage (50
                Yes, but ratios may differ by                 No, enter your          Statutory tax rate    No, enter your ratio                       No, enter your ratio
Montana         category                         Statute      assessment ratio (50    declines annually     percentage (50 chars):   Productivity and percentage (50
                                                                                                                                     Agricultural
                Yes, but ratios may differ by                                                               No, enter your ratio     horticultural land
Nebraska        category                         Statute      Yes                    310 of 654             percentage (50 chars):   at 75%             Yes
                                               Question
                                               69:                          2008 Survey on Ratio Studies                                                           Revised 7/21/08
                                               Q69: If there
                                               is a uniform
                                               fractional                                                                                             Question 72: Q72:
                                               assessment                                                   Question 71: Q71: For                     For Commercial
                 Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                      Property, is the
                 uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the    Question 71: No, required
                 ratio for each category of    category of     is the required         enter your           required assessment      enter your ratio assessment ratio
                 property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of     percentage (50 set at 100% of
                 assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?            chars):          Market Value?
                 Other, every category of real
                 property is required to be at
Nevada           100%



                 Other, every category of real
                 property is required to be at
New Hampshire    100%
                 Other, every category of real
                 property is required to be at
New Jersey       100%


                 Other, every category of real
                 property is required to be at
New Mexico       100%
                                                               No, enter your                                                                         No, enter your ratio
                 No, they can be established by                assessment ratio (50                         No, enter your ratio                      percentage (50
New York         each local jurisdiction                       chars):                 varies               percentage (50 chars):   varies           chars):
                 Other, every category of real
                 property is required to be at
North Carolina   100%




                 Other, every category of real
                 property is required to be at
North Dakota     100%

                 Other, every category of real
                 property is required to be at
Ohio             100%
                                                               No, enter your          11-13.5%, and w/in                            11-13.5%, and   No, enter your ratio
                 No, they can be established by                assessment ratio (50    1.5% range (RS,      No, enter your ratio     w/in 1.5% range percentage (50
Oklahoma         each local jurisdiction                       chars):                 CM, AG)              percentage (50 chars):   (RS, CM, AG)    chars):




                                                                                      311 of 654
                                               Question
                                               69:                          2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                               Q69: If there
                                               is a uniform
                                               fractional                                                                                            Question 72: Q72:
                                               assessment                                                   Question 71: Q71: For                    For Commercial
                 Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
                 uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
                 ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
                 property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
                 assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?




                                                               No, enter your                                                       Not enough       No, enter your ratio
                 Yes, but ratios may differ by                 assessment ratio (50   Not enough space to No, enter your ratio      space to explain percentage (50
Oregon           category                         Constitution chars):                explain Oregon laws percentage (50 chars):    Oregon laws      chars):




                 No, they can be established by
Pennsylvania     each local jurisdiction                       Yes                                         Yes                                        Yes




                 Other, every category of real
                 property is required to be at
Rhode Island     100%



                 Yes, but ratios may differ by                                                             No, enter your ratio
South Carolina   category                         Constitution Yes                                         percentage (50 chars):   Use value         Yes




                 Other, every category of real
                 property is required to be at
South Dakota     100%
                                                               No, enter your                                                                       No, enter your ratio
                 Yes, but ratios may differ by                 assessment ratio (50                       No, enter your ratio                      percentage (50
                                                                                    312 of 654
Tennessee        category                         Statute      chars):                                25% percentage (50 chars):                25% chars):
                                              Question
                                              69:                          2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                              Q69: If there
                                              is a uniform
                                              fractional                                                                                            Question 72: Q72:
                                              assessment                                                   Question 71: Q71: For                    For Commercial
                Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
                uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
                ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
                property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
                assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?

                Other, every category of real
                property is required to be at
Texas           100%

                Other, every category of real
                property is required to be at
Utah            100%
                Other, every category of real
                property is required to be at
Vermont         100%




                Other, every category of real
                property is required to be at
Virginia        100%




                Other, every category of real
                property is required to be at
Washington      100%



                Other, every category of real
                property is required to be at
West Virginia   100%


                                                                                    313 of 654
                                                    Question
                                                    69:                          2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                    Q69: If there
                                                    is a uniform
                                                    fractional                                                                                            Question 72: Q72:
                                                    assessment                                                   Question 71: Q71: For                    For Commercial
                      Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                     Property, is the
                      uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the   Question 71: No, required
                      ratio for each category of    category of     is the required         enter your           required assessment     enter your ratio assessment ratio
                      property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of    percentage (50 set at 100% of
                      assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?           chars):          Market Value?




                                                                                                                                         Farm at formula
                      Yes, but ratios may differ by                                                             No, enter your ratio     based on use,
Wisconsin             category                        Statute       Yes                                         percentage (50 chars):   timber - mkt      Yes




                      Yes, but ratios may differ by                                                             No, enter your ratio
Wyoming               category                        Statute       Yes                                         percentage (50 chars):   Productivity      Yes
US Totals




                      Other, every category of real
                      property is required to be at
CA Alberta            100%




                      Other, every category of real
                      property is required to be at
CA British Columbia   100%



                      Other, every category of real
                      property is required to be at
CA Manitoba           100%
                      Other, every category of real
                      property is required to be at
CA New Brunswick      100%
                                                                                          314 of 654
                                                   Question
                                                   69:                          2008 Survey on Ratio Studies                                                            Revised 7/21/08
                                                   Q69: If there
                                                   is a uniform
                                                   fractional                                                                                              Question 72: Q72:
                                                   assessment                                                   Question 71: Q71: For                      For Commercial
                     Question 68: Q68: Is there a  ratio for       Question 70: Q70: For                        Farmland, Ranchland,                       Property, is the
                     uniform fractional assessment each            Residential Properties Question 70: No,      and Timberland is the     Question 71: No, required
                     ratio for each category of    category of     is the required         enter your           required assessment       enter your ratio assessment ratio
                     property in every local       property,       assessment ratio set at assessment ratio (50 ratio set at 100% of      percentage (50 set at 100% of
                     assessment jurisdiction?      how are the     100% of Market Value? chars):                Market Value?             chars):          Market Value?

                     Other, every category of real
                     property is required to be at
CA Newfoundland      100%




                     No, they can be established by
CA NW terr           each local jurisdiction                       Yes                                           Yes                                       Yes
                     Other, every category of real
                     property is required to be at
Nova Scotia          100%


                     Other, every category of real
                     property is required to be at
CA Ontario           100%
                                                                                                                                          Uniformity
                                                                   No, enter your          Uniformity required                            required thus    No, enter your ratio
                     No, they can be established by                assessment ratio (50    thus 100% ratio not   No, enter your ratio     100% ratio not   percentage (50
Prince Edward Island each local jurisdiction                       chars):                 attainable            percentage (50 chars):   attainable       chars):




                     No, they can be established by
CA Quebec            each local jurisdiction                       Yes                                           Yes                                       Yes


                     Other, every category of real
                     property is required to be at
Saskatchewan         100%
Canadian Totals




                                                                                          315 of 654
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                           Question 74:                    Question 75:
                              Question 73: Q73:                            Q74: For Public                 Q75: For                         Question 76: Q76:
                              For Industrial                               Utilities, is the   Question    Railroads, is the                For other real
                              Property, is the                             required            74: No,     required            Question 75: property types, is
             Question 72: No, required              Question 73: No,       assessment          enter your assessment           No, enter    the required
             enter your ratio assessment ratio      enter your ratio       ratio set at        ratio       ratio set at        your ratio   assessment ratio
             percentage (50   set at 100% of        percentage (50         100% of Market      percentage 100% of Market       percentage set at 100% of
             chars):          Market Value?         chars):                Value?              (50 chars): Value?              (50 chars):  Market Value?

                             No, enter your ratio                          No, enter your                 No, enter your
                             percentage (50                                ratio percentage               ratio percentage
Alabama                  20% chars):                                   20% (50 chars):                30% (50 chars):                  20% No




Alaska
                                                                                            23%,
                                                                                            decreasing
             23%, decreasing No, enter your ratio                          No, enter your by 1%             No, enter your Recalculated
             by 1% annually to percentage (50     23%, decreasing by       ratio percentage annually to     ratio percentage annually,
Arizona      20%               chars):            1% annually to 20%       (50 chars):      20%             (50 chars):      approx 21% No




Arkansas


California




                                                                                 316 of 654
                                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                                      Question 74:                    Question 75:
                                        Question 73: Q73:                             Q74: For Public                 Q75: For                         Question 76: Q76:
                                        For Industrial                                Utilities, is the   Question    Railroads, is the                For other real
                                        Property, is the                              required            74: No,     required            Question 75: property types, is
                       Question 72: No, required               Question 73: No,       assessment          enter your assessment           No, enter    the required
                       enter your ratio assessment ratio       enter your ratio       ratio set at        ratio       ratio set at        your ratio   assessment ratio
                       percentage (50   set at 100% of         percentage (50         100% of Market      percentage 100% of Market       percentage set at 100% of
                       chars):          Market Value?          chars):                Value?              (50 chars): Value?              (50 chars):  Market Value?




                                       No, enter your ratio                           No, enter your                 No, enter your
                                       percentage (50                                 ratio percentage               ratio percentage
Colorado                           29% chars):                                    29% (50 chars):                29% (50 chars):                  29% No




                                        No, enter your ratio                          No, enter your                  No, enter your
                                        percentage (50                                ratio percentage                ratio percentage
Connecticut                          70 chars):                                    70 (50 chars):                  70 (50 chars):                   70 No



                                       No, enter your ratio                           No, enter your                 No, enter your
                                       percentage (50                                 ratio percentage               ratio percentage
Delaware                           60% chars):                                    60% (50 chars):                60% (50 chars):                  60% No


District of Columbia




Florida
                                                                                            317 of 654
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                                 Question 74:                    Question 75:
                                    Question 73: Q73:                            Q74: For Public                 Q75: For                         Question 76: Q76:
                                    For Industrial                               Utilities, is the   Question    Railroads, is the                For other real
                                    Property, is the                             required            74: No,     required            Question 75: property types, is
                   Question 72: No, required               Question 73: No,      assessment          enter your assessment           No, enter    the required
                   enter your ratio assessment ratio       enter your ratio      ratio set at        ratio       ratio set at        your ratio   assessment ratio
                   percentage (50   set at 100% of         percentage (50        100% of Market      percentage 100% of Market       percentage set at 100% of
                   chars):          Market Value?          chars):               Value?              (50 chars): Value?              (50 chars):  Market Value?




                                    No, enter your ratio                          No, enter your                No, enter your
                                    percentage (50                                ratio percentage ratio study ratio percentage ratio study
Georgia                         0.4 chars):                                   0.4 (50 chars):      median ratio (50 chars):     median ratio No




Hawaii County of

                                                                                                                  No, enter your
                                                                                                                  ratio percentage Not
Hawaii-Honolulu                     Yes                                          Yes                              (50 chars):      applicable     Yes




Idaho

                                    No, enter your ratio                        No, enter your                   No, enter your
                                    percentage (50                              ratio percentage                 ratio percentage
Illinois                      33.33 chars):                               33.33 (50 chars):                33.33 (50 chars):                33.33 No


Indiana


Iowa
                                                                                       318 of 654
                                                                                2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                                   Question 74:                    Question 75:
                                 Question 73: Q73:                                 Q74: For Public                 Q75: For                         Question 76: Q76:
                                 For Industrial                                    Utilities, is the   Question    Railroads, is the                For other real
                                 Property, is the                                  required            74: No,     required            Question 75: property types, is
                Question 72: No, required                   Question 73: No,       assessment          enter your assessment           No, enter    the required
                enter your ratio assessment ratio           enter your ratio       ratio set at        ratio       ratio set at        your ratio   assessment ratio
                percentage (50   set at 100% of             percentage (50         100% of Market      percentage 100% of Market       percentage set at 100% of
                chars):          Market Value?              chars):                Value?              (50 chars): Value?              (50 chars):  Market Value?




                                 No, enter your ratio                              No, enter your                 No, enter your
                                 percentage (50                                    ratio percentage               ratio percentage
Kansas                       25% chars):                                       25% (50 chars):                30% (50 chars):                  25% No



Kentucky        Non-Residential      No, enter your ratio   Non-Residential
                Improvements         percentage (50         Improvements are
Louisiana       are 15% of FMV       chars):                15% of FMV                                                                              No
                                     No, enter your ratio                          No, enter your                   No, enter your
                                     percentage (50                                ratio percentage                 ratio percentage
Maine           same                 chars):                same                   (50 chars):      same            (50 chars):      NA             No


Maryland


Massachusetts



Michigan


Minnesota
                                     No, enter your ratio                        No, enter your                     No, enter your
                                     percentage (50                              ratio percentage                   ratio percentage
Mississippi                  15%     chars):                                 15% (50 chars):               30%      (50 chars):               30% No
                                     No, enter your ratio                        No, enter your                     No, enter your
Missouri                       32%   percentage (50                          32% ratio percentage          32%      ratio percentage          32% No
                statutory tax rate   No, enter your ratio statutory tax rate     No, enter your Statutory           No, enter your statutory tax
Montana         declines annually    percentage (50       declines annually      ratio percentage tax rate          ratio percentage rate set     No

Nebraska                             Yes                                           Yes 319 of 654                   Yes                             Yes
                                                                           2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                              Question 74:                    Question 75:
                                  Question 73: Q73:                           Q74: For Public                 Q75: For                         Question 76: Q76:
                                  For Industrial                              Utilities, is the   Question    Railroads, is the                For other real
                                  Property, is the                            required            74: No,     required            Question 75: property types, is
                 Question 72: No, required              Question 73: No,      assessment          enter your assessment           No, enter    the required
                 enter your ratio assessment ratio      enter your ratio      ratio set at        ratio       ratio set at        your ratio   assessment ratio
                 percentage (50   set at 100% of        percentage (50        100% of Market      percentage 100% of Market       percentage set at 100% of
                 chars):          Market Value?         chars):               Value?              (50 chars): Value?              (50 chars):  Market Value?



Nevada




New Hampshire



New Jersey




New Mexico
                                   No, enter your ratio                       No, enter your                   No, enter your
                                   percentage (50                             ratio percentage                 ratio percentage
New York         varies            chars):              varies                (50 chars):      varies          (50 chars):      varies         No


North Carolina




North Dakota



Ohio
                 11-13.5%, and     No, enter your ratio 11-13.5%, and w/in  No, enter your 22.85%,        No, enter your
                 w/in 1.5% range   percentage (50       1.5% range (RS, CM, ratio percentage Except RR ratio percentage
Oklahoma         (RS, CM, AG)      chars):              AG)                 (50 chars):      and Airlines (50 chars):                  11.84% No




                                                                                    320 of 654
                                                                             2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                                Question 74:                    Question 75:
                                  Question 73: Q73:                             Q74: For Public                 Q75: For                         Question 76: Q76:
                                  For Industrial                                Utilities, is the   Question    Railroads, is the                For other real
                                  Property, is the                              required            74: No,     required            Question 75: property types, is
                 Question 72: No, required               Question 73: No,       assessment          enter your assessment           No, enter    the required
                 enter your ratio assessment ratio       enter your ratio       ratio set at        ratio       ratio set at        your ratio   assessment ratio
                 percentage (50   set at 100% of         percentage (50         100% of Market      percentage 100% of Market       percentage set at 100% of
                 chars):          Market Value?          chars):                Value?              (50 chars): Value?              (50 chars):  Market Value?


                                                                                                 Not enough
                                                                                                 space to                    Not enough
                 Not enough         No, enter your ratio                        No, enter your explain      No, enter your space to
                 space to explain   percentage (50       Not enough space to    ratio percentage Oregon     ratio percentage explain
Oregon           Oregon laws        chars):              explain Oregon laws    (50 chars):      laws       (50 chars):      Oregon laws No




Pennsylvania                        Yes                                         Yes                              Yes                             Yes




Rhode Island




South Carolina                      Yes                                         Yes                              Yes                             Yes




South Dakota
                                  No, enter your ratio                          No, enter your                 No, enter your
                                  percentage (50                                ratio percentage               ratio percentage
                                                                                      321 of 654
Tennessee                     40% chars):                                   40% (50 chars):                55% (50 chars):                  55% No
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                           Question 74:                    Question 75:
                                 Question 73: Q73:                         Q74: For Public                 Q75: For                         Question 76: Q76:
                                 For Industrial                            Utilities, is the   Question    Railroads, is the                For other real
                                 Property, is the                          required            74: No,     required            Question 75: property types, is
                Question 72: No, required            Question 73: No,      assessment          enter your assessment           No, enter    the required
                enter your ratio assessment ratio    enter your ratio      ratio set at        ratio       ratio set at        your ratio   assessment ratio
                percentage (50   set at 100% of      percentage (50        100% of Market      percentage 100% of Market       percentage set at 100% of
                chars):          Market Value?       chars):               Value?              (50 chars): Value?              (50 chars):  Market Value?



Texas



Utah



Vermont




Virginia




Washington




West Virginia


                                                                                 322 of 654
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                                                 Question 74:                    Question 75:
                                       Question 73: Q73:                         Q74: For Public                 Q75: For                         Question 76: Q76:
                                       For Industrial                            Utilities, is the   Question    Railroads, is the                For other real
                                       Property, is the                          required            74: No,     required            Question 75: property types, is
                      Question 72: No, required            Question 73: No,      assessment          enter your assessment           No, enter    the required
                      enter your ratio assessment ratio    enter your ratio      ratio set at        ratio       ratio set at        your ratio   assessment ratio
                      percentage (50   set at 100% of      percentage (50        100% of Market      percentage 100% of Market       percentage set at 100% of
                      chars):          Market Value?       chars):               Value?              (50 chars): Value?              (50 chars):  Market Value?




                                                                                                  gross
                                                                                                  receipts, not
                                                                                 No, enter your ad valorum No, enter your
                                                                                 ratio percentage other than ratio percentage gross
Wisconsin                              Yes                                       (50 chars):      phone         (50 chars):   receipts            Yes




Wyoming                                Yes                                       Yes                              Yes                             Yes
US Totals




CA Alberta




CA British Columbia




CA Manitoba


CA New Brunswick
                                                                                       323 of 654
                                                                             2008 Survey on Ratio Studies                                                              Revised 7/21/08

                                                                                 Question 74:                    Question 75:
                                      Question 73: Q73:                          Q74: For Public                 Q75: For                         Question 76: Q76:
                                      For Industrial                             Utilities, is the   Question    Railroads, is the                For other real
                                      Property, is the                           required            74: No,     required            Question 75: property types, is
                     Question 72: No, required            Question 73: No,       assessment          enter your assessment           No, enter    the required
                     enter your ratio assessment ratio    enter your ratio       ratio set at        ratio       ratio set at        your ratio   assessment ratio
                     percentage (50   set at 100% of      percentage (50         100% of Market      percentage 100% of Market       percentage set at 100% of
                     chars):          Market Value?       chars):                Value?              (50 chars): Value?              (50 chars):  Market Value?



CA Newfoundland




CA NW terr                            Yes                                        Yes                              Yes                             Yes


Nova Scotia




CA Ontario
                     Uniformity                                                                                                    Railroads
                     required thus    No, enter your ratio Uniformity required                                    No, enter your removed
                     100% ratio not   percentage (50       thus 100% ratio not                                    ratio percentage from PEI in
Prince Edward Island attainable       chars):              attainable                                             (50 chars):      1989.          No




CA Quebec                             Yes                                        Yes                              Yes                             Yes




Saskatchewan
Canadian Totals




                                                                                       324 of 654
                                                                           2008 Survey on Ratio Studies                                                                      Revised 7/21/08

             Question 77: Q77: For
             Personal Property                                                    Question                  Question
             (chattel [tangible PP]), is                        Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
             the statutorily-set and/or                         Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
             mandated (ordinance,          Question 77: No,     farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
             regulations, etc.)            enter your ratio     and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
             assessment ratio 100%         percentage (50       in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
             of Market Value?              chars):              market value?     value         value       chr):            market value?   legislated value market value   chr):


             No, enter your ratio
Alabama      percentage (50 chars):                       20%                                                        10%                                                               10%




Alaska       Yes                                                                            1                                                              1
                                                                                                                                                                             23%,
                                                                                                                                                                             decreasing
                                           23% dec 1%                                                       16% of                                                           by 1%
             No, enter your ratio          annually to 20%                                                  legislated                                                       annually to
Arizona      percentage (50 chars):        exceptions apply                                                 value                                                            20%




                                                                                                            20% of                                                           20% of
             No, enter your ratio                                                                           productivity                                                     productivity
Arkansas     percentage (50 chars):                       20%                                               value.                                                           value.


California




                                                                                       325 of 654
                                                                                       2008 Survey on Ratio Studies                                                                      Revised 7/21/08

                       Question 77: Q77: For
                       Personal Property                                                      Question                  Question
                       (chattel [tangible PP]), is                          Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
                       the statutorily-set and/or                           Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
                       mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
                       regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
                       assessment ratio 100%         percentage (50         in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
                       of Market Value?              chars):                market value?     value         value       chr):            market value?   legislated value market value   chr):




                                                                                                                                                                                         must qualify
                       No, enter your ratio                                                                                                                                              through state
Colorado               percentage (50 chars):                         29%                               1                                                                                forest plans




Connecticut




                       No, enter your ratio
Delaware               percentage (50 chars):        Not applicable
                                                                                                                        We do not
                       No, enter your ratio          We do not assess                                                   assess                                                           We have no
District of Columbia   percentage (50 chars):        personal property                                                  farm/ranch                                                       timber land




Florida                Yes                                                                             1                                                               1
                                                                                                   326 of 654
                                                                                     2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                   Question 77: Q77: For
                   Personal Property                                                        Question                      Question
                   (chattel [tangible PP]), is                            Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                   the statutorily-set and/or                             Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                   mandated (ordinance,          Question 77: No,         farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                   regulations, etc.)            enter your ratio         and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                   assessment ratio 100%         percentage (50           in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                   of Market Value?              chars):                  market value?     value         value           chr):            market value?   legislated value market value   chr):




                                                                                                                                                                                           .40 of base
                                                                                                                                                                                           land
                   No, enter your ratio                                                                                                                                                    exclusive of
Georgia            percentage (50 chars):                           0.4                                                             0.4                                                    timber value




Hawaii County of                                                                                      1                                                                  1


                   No, enter your ratio
Hawaii-Honolulu    percentage (50 chars):        Not applicable                                                       1                                                                1




Idaho              Yes                                                                                1                                                                  1



Illinois                                                                                                                  Use Value                                                        Use Value


Indiana            Yes                                                                                1                                                                  1

                   No, enter your ratio
Iowa               percentage (50 chars):        Not Assessed                                        1                                                                   1
                                                                                                 327 of 654
                                                                                2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                Question 77: Q77: For
                Personal Property                                                      Question                      Question
                (chattel [tangible PP]), is                          Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                the statutorily-set and/or                           Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                assessment ratio 100%         percentage (50         in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                of Market Value?              chars):                market value?     value         value           chr):            market value?   legislated value market value   chr):




                                                                                                                                                                                      30% of use
                No, enter your ratio                                                                                 30% of use                                                       value (native
Kansas          percentage (50 chars):                        30%                                                    value                                                            grass rate)



Kentucky        Yes                                                                                              0

Louisiana                                                                                                            Use Value                                                        Use Value

                No, enter your ratio
Maine           percentage (50 chars):        Same "Just Value"                                  1                                                                  1

                No, enter your ratio          only corporate pp is                                                   100% of use                                                      100% of use
Maryland        percentage (50 chars):        assessed - @ 100%                                                      value                                                            value


Massachusetts   Yes


                No, enter your ratio                                                                                 50% market                                                       50% market
Michigan        percentage (50 chars):                        50%                                                    value                                                            value


Minnesota       Yes                                                                              1                                                                  1
                No, enter your ratio
Mississippi     percentage (50 chars):                        15%                                1                                                                                                15%
                No, enter your ratio
Missouri        percentage (50 chars):                    33.33%                                                              12%                                   1
                No, enter your ratio
Montana         percentage (50 chars):                      3.00%                                1                   Ag land                                        1                 Ag land
                No, enter your ratio          Value is not based                                                     valued at                                                        valued at
Nebraska        percentage (50 chars):        on market                                     328 of 654               75% of                                                           75% of
                                                                                 2008 Survey on Ratio Studies                                                                      Revised 7/21/08

                 Question 77: Q77: For
                 Personal Property                                                      Question                  Question
                 (chattel [tangible PP]), is                          Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
                 the statutorily-set and/or                           Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
                 mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
                 regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
                 assessment ratio 100%         percentage (50         in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
                 of Market Value?              chars):                market value?     value         value       chr): of
                                                                                                                  35%              market value?   legislated value market value   chr):
                                               35% of tax value                                                   taxable                                                          35% of
                 No, enter your ratio          TV=acquis cost +                                                   value (TV).                                                      taxable value
Nevada           percentage (50 chars):        infla-dd deprec                                                    TV=producti                                                      (TV)
                                                                                                                  Values set
                                                                                                                  by Current                                                       Values set by
                                                                                                                  Use                                                              Current Use
                 No, enter your ratio          No personal                                                        Advisory                                                         Advisory
New Hampshire    percentage (50 chars):        property tax                                                       Board                                                            Board



New Jersey       Yes                                                                              1                                                              1



                 No, enter your ratio
New Mexico       percentage (50 chars):        net book value                                     1                                                                            1


New York                                                                                          1                                                              1
                                                                                                                  Most                                                             Could be use
                                                                                                                  agriculture                                                      value or
North Carolina   Yes                                                                                              land is taxed                                                    market value.



                                                                                                                                                                                   flat tax 50
                                                                                                                                                                                   cents/acre for
                 No, enter your ratio          Personal property is                                                                                                                qualifying
North Dakota     percentage (50 chars):        exempt                                             1                                                                                woodlands


                 No, enter your ratio          Ohio no lnger taxes
Ohio             percentage (50 chars):        TPP                                                1                                                              1
                                                                                                                  11-13.5%                                                         11-13.5%
                 No, enter your ratio                                                                             assessment                                                       assessment
Oklahoma         percentage (50 chars):        10-15% range                                                       percentage                                                       percentage




                                                                                             329 of 654
                                                                               2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                 Question 77: Q77: For
                 Personal Property                                                    Question                      Question
                 (chattel [tangible PP]), is                        Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                 the statutorily-set and/or                         Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                 mandated (ordinance,          Question 77: No,     farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                 regulations, etc.)            enter your ratio     and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                 assessment ratio 100%         percentage (50       in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                 of Market Value?              chars):              market value?     value         value           chr):            market value?   legislated value market value   chr):



                                                                                                                                                                                     Not enough
                                                                                                                                                                                     space to
                                                                                                                                                                                     explain
Oregon           Yes                                                                            1                                                                                    Oregon laws




Pennsylvania     Yes                                                                                            1                                                                1




                                               ORIGINAL COST
                                               REDUCED BY
                 No, enter your ratio          STATUTORILY
Rhode Island     percentage (50 chars):        SPECIFIED DEP                                    1                                                                  1




South Carolina   Yes                                                                                                use value                                                        use value


                                                                                                                  EFFECTIVE
                                               PERSONAL                                                           2010 - WILL
                                               PROPERTY IS                                                        BE
                 No, enter your ratio          EXEMPT FROM                                                        PRODUCTI
South Dakota     percentage (50 chars):        TAXATION IN SD                                                   1 VITY                                                           1
                                                                                                                    25% of                                                           25% of
                 No, enter your ratio                                                                               market or                                                        market or
                                                                                           330 of 654
Tennessee        percentage (50 chars):                       30%                                                   use value                                                        use value
                                                                              2008 Survey on Ratio Studies                                                                       Revised 7/21/08

                Question 77: Q77: For
                Personal Property                                                    Question                   Question
                (chattel [tangible PP]), is                        Question 78:      78: 100%                   78: Other %      Question 79:                                    Question 79:
                the statutorily-set and/or                         Q78: How is       of                         of               Q79: How is     Question 79:                    Other % of
                mandated (ordinance,          Question 77: No,     farmland/ranchl   productivit   Question     productivity/l   timberland      100% of                         productivity/l
                regulations, etc.)            enter your ratio     and assessed      y value or    78: 100%     egislated        assessed in     productivity     Question 79:   egislated
                assessment ratio 100%         percentage (50       in relation to    legislated    of market    value (50        relation to     value or         100% of        value (50
                of Market Value?              chars):              market value?     value         value        chr):            market value?   legislated value market value   chr):



Texas           Yes                                                                            1                                                               1



Utah            Yes                                                                            1                                                               1
                                                                                                                100% FMV                                                         100% FMV
                                                                                                                unless                                                           unless
                                                                                                                enrolled in                                                      enrolled in
Vermont         Yes                                                                                             Current Use                                                      Current Use



                                                                                                                 May be less                                                   May be less
                                                                                                                 than FMV if                                                   than FMV if
                                                                                                                 by local                                                      by local
Virginia        Yes                                                                                            1 ordinance.                                                  1 ordinace.




                                                                                                                Land in
                                                                                                                Open Space
                                                                                                                = product. If
                                                                                                                not, 100%
Washington      Yes                                                                                             market                                         1




                No, enter your ratio
West Virginia   percentage (50 chars):                       60%


                                                                                          331 of 654
                                                                                  2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                      Question 77: Q77: For
                      Personal Property                                                  Question                      Question
                      (chattel [tangible PP]), is                      Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                      the statutorily-set and/or                       Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                      mandated (ordinance,          Question 77: No,   farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                      regulations, etc.)            enter your ratio   and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                      assessment ratio 100%         percentage (50     in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                      of Market Value?              chars):            market value?     value         value           chr):            market value?   legislated value market value   chr):




Wisconsin             Yes                                                                          1                                                                                1




Wyoming               Yes                                                                          1                                                                  1
US Totals                                                                                         22               4                                                 18             6



                                                                                                                       Agricultural
                                                                                                                       use value,                                                       Currently
                      No, enter your ratio                                                                             regulated                                                        being
CA Alberta            percentage (50 chars):        Not applicable                                                     rates.                                                           proposed.




CA British Columbia                                                                                1                                                                  1




CA Manitoba           Yes                                                                                          1                                                                1

                      No, enter your ratio          Do not assess                                                                                                                       $100.00 per
CA New Brunswick      percentage (50 chars):        chattel.                                                                                                                            acre
                                                                                              332 of 654
                                                                                    2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                       Question 77: Q77: For
                       Personal Property                                                   Question                      Question
                       (chattel [tangible PP]), is                       Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                       the statutorily-set and/or                        Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                       mandated (ordinance,          Question 77: No,    farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                       regulations, etc.)            enter your ratio    and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                       assessment ratio 100%         percentage (50      in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                       of Market Value?              chars):             market value?     value         value           chr):            market value?   legislated value market value   chr):


                       No, enter your ratio
CA Newfoundland        percentage (50 chars):        n/a                                                             1                                                                1




CA NW terr                                                                                           1                                                                  1

                       No, enter your ratio          Do not assess
Nova Scotia            percentage (50 chars):        personal property                                               1                                                                1


                                                     Personal Property
                       No, enter your ratio          not assessed in
CA Ontario             percentage (50 chars):        Ontario                                         1                   Bonafide                                       1
                                                                                                                         (BF) &                                                           BF&BU= flat
                                                                                                                         FarmUse                                                          rate / class,
                                                                                                                         have flat                                                        Non BF/BU=
Prince Edward Island                                                                                                     rate/ land                                                       10% of clear




CA Quebec                                                                                                            1                                                                1

                                                                                                                         Prdctivity,
                                                                                                                         linked prov                                                      Timberland
                       No, enter your ratio                                                                              avg selling                                                      valued as
Saskatchewan           percentage (50 chars):        Not applicable                                                      price ag use                                                     pasture
Canadian Totals                                                                                      3               4                                                  3             4




                                                                                                333 of 654
                                               Question 81:
                                               Q81: Do you             2008 Survey on Ratio Studies                                                                    Revised 7/21/08
             Question 80:                      establish
             Q80: Regarding                    sample size
             sample size,                      quotas or goals    Question 82:
             what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
             smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
             you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:    Question 84:
             evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X           Beyond 2
             category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile   standard
             property?       (50 chars):       sample size        established.       ratios?        apply)                 range               range           deviations



Alabama                                        Yes                                   No



             Less than 5
Alaska       observations                      No                                    Yes



             20 to 30
Arizona      observations                      No                                    Yes




             More than 30
Arkansas     observations                      No                                    Yes                                                   1


California                                     Yes                                   No




                                                                                334 of 654
                                                         Question 81:
                                                         Q81: Do you             2008 Survey on Ratio Studies                                                                Revised 7/21/08
                       Question 80:                      establish
                       Q80: Regarding                    sample size
                       sample size,                      quotas or goals    Question 82:
                       what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                       smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
                       you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:    Question 84:    Question 84:
                       evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X           3.0 X           Beyond 2
                       category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile   interquartile   standard
                       property?       (50 chars):       sample size        established.       ratios?        apply)                 range           range           deviations




                                       30 or more, may
                       Other, describe be supplemented
Colorado               (50 chars):     w/appraisal ratios No                                   Yes                                                                                  1




                       Less than 5
Connecticut            observations                      No                                    No




                       Other, describe
Delaware               (50 chars):     Not applicable    No                                    No

                       20 to 30
District of Columbia   observations                      No                                    No



                                                                            Sample size
                       20 to 30                                             formula based on
Florida                observations                      Yes                COV.             Yes
                                                                                          335 of 654
                                                     Question 81:
                                                     Q81: Do you             2008 Survey on Ratio Studies                                                                        Revised 7/21/08
                   Question 80:                      establish
                   Q80: Regarding                    sample size
                   sample size,                      quotas or goals    Question 82:
                   what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                   smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
                   you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:        Question 84:
                   evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X               Beyond 2
                   category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile       standard
                   property?       (50 chars):       sample size        established.       ratios?        apply)                 range               range               deviations




                   10 to 19
Georgia            observations                      No                                    Yes




                   5 to 9
Hawaii County of   observations                      No                                    Yes


                   5 to 9
Hawaii-Honolulu    observations                      No                                    No




                   5 to 9
Idaho              observations                      No                                    Yes                                                   1                   1                  1


                   20 to 30
Illinois           observations                      No                                    Yes

                   5 to 9
Indiana            observations                      No                                    No

                   Other, describe                                      2% or 10
Iowa               (50 chars):     2% or 10          Yes                minimum          No
                                                                                      336 of 654
                                                  Question 81:
                                                  Q81: Do you             2008 Survey on Ratio Studies                                                                        Revised 7/21/08
                Question 80:                      establish
                Q80: Regarding                    sample size
                sample size,                      quotas or goals    Question 82:
                what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
                you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:        Question 84:
                evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X               Beyond 2
                category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile       standard
                property?       (50 chars):       sample size        established.       ratios?        apply)                 range               range               deviations




                                                                     Minimum: guided
                                                                     by nonparametric
                                                                     tolerance limits,
                                                                     Maximum: by
                                                                     expected
                Less than 5                                          confidence
Kansas          observations                      Yes                interval widths   Yes                                                    1


                20 to 30
Kentucky        observations                      No                                    Yes

Louisiana                                         No                                    Yes                                                                       1

                10 to 19
Maine           observations                      No                                    Yes

                Other, describe
Maryland        (50 chars):     no set limit     No                                     Yes
                                5 or more unless
                Other, describe consistency in                       2% of Property
Massachusetts   (50 chars):     A/S ratios       Yes                 Class              No


                10 to 19
Michigan        observations                      No                                    Yes
                5 to 9
Minnesota       observations                      No                                    Yes                                                   1
                5 to 9
Mississippi     observations                      No
                More than 30
Missouri        observations                      No                                    No
                20 to 30
Montana         observations    No specific       No                                    Yes                                                                                          1
                Other, describe guidelines
Nebraska        (50 chars):     established       No                                  337No 654
                                                                                          of
                                                   Question 81:
                                                   Q81: Do you              2008 Survey on Ratio Studies                                                                    Revised 7/21/08
                 Question 80:                      establish
                 Q80: Regarding                    sample size
                 sample size,                      quotas or goals    Question 82:
                 what is the                       (e.g., 3 percent   Q82: If you         Question       Question 84: Q84:
                 smallest sample                   of parcels in      establish sample    83: Q83:       If outliers are
                 you will use to                   category or a      size quotas or      Do you         trimmed, what          Question 84:    Question 84:        Question 84:
                 evaluate any    Question 80:      number based       goals, describe     identify and   procedure do you       1.5 X           3.0 X               Beyond 2
                 category of     Other, describe   on a statistical   how they are        trim outlier   use? (check all that   interquartile   interquartile       standard
                 property?       (50 chars):       sample size        established.
                                                                      Reconcile           ratios?        apply)                 range           range               deviations
                                                                      proportionally
                 5 to 9                                               allocated plans
Nevada           observations                      Yes                At down -
                                                                      topleast 20 valid   No
                                                                      sales: If 20 valid
                                                                      sales are not
                                                                      available, we use
                 5 to 9                                               sales from prior
New Hampshire    observations                      Yes                years              Yes                                                                    1

                 Less than 5
New Jersey       observations                      No                                     No



                 More than 30
New Mexico       observations                      No                                     Yes

                 Less than 5
New York         observations                      No                                    Yes                                                                                       1
                                                                      Our goal is to
                 More than 30                                         have at least 150
North Carolina   observations                      Yes                arms length sales No
                                                                      Established when
                                                                      program was
                                                                      established - 30
                                                                      observations or
                                 30 or 10% of total                   10% of total
                 Other, describe properties in that                   properties in that
North Dakota     (50 chars):     class              Yes               class              No


                 20 to 30
Ohio             observations                      No                                    Yes
                                                                      See Okla. Tax
                 10 to 19                                             Comm. Rules,
Oklahoma         observations                      Yes                Title 710, Chapter Yes




                                                                                      338 of 654
                                                   Question 81:
                                                   Q81: Do you             2008 Survey on Ratio Studies                                                                    Revised 7/21/08
                 Question 80:                      establish
                 Q80: Regarding                    sample size
                 sample size,                      quotas or goals    Question 82:
                 what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                 smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
                 you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:    Question 84:
                 evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X           Beyond 2
                 category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile   standard
                 property?       (50 chars):       sample size        established.       ratios?        apply)                 range               range           deviations




                                 Will vary by study
                 Other, describe area and
Oregon           (50 chars):     circumstance       No                                   Yes                                                   1




                 More than 30
Pennsylvania     observations                      Yes                Valid Land Sales Yes




                 Less than 5
Rhode Island     observations                      No                                    Yes



                 Less than 5
South Carolina   observations                      No                                    Yes




                 10 to 19
South Dakota     observations                      No                                    No


                 Less than 5
                                                                                    339 of 654
Tennessee        observations                      No                                  Yes                                                                                        1
                                                  Question 81:
                                                  Q81: Do you             2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                Question 80:                      establish
                Q80: Regarding                    sample size
                sample size,                      quotas or goals    Question 82:
                what is the                       (e.g., 3 percent   Q82: If you          Question       Question 84: Q84:
                smallest sample                   of parcels in      establish sample     83: Q83:       If outliers are
                you will use to                   category or a      size quotas or       Do you         trimmed, what          Question 84:    Question 84:        Question 84:
                evaluate any    Question 80:      number based       goals, describe      identify and   procedure do you       1.5 X           3.0 X               Beyond 2
                category of     Other, describe   on a statistical   how they are         trim outlier   use? (check all that   interquartile   interquartile       standard
                property?       (50 chars):       sample size        established.         ratios?        apply)                 range           range               deviations
                                                                     See The Property
                                                                     Value Study How
                5 to 9                                               to Protest at this
Texas           observations                      Yes                link                 Yes


                10 to 19
Utah            observations                      No                                      No


                Less than 5
Vermont         observations                      No                                      Yes                                                                   1




                5 to 9
Virginia        observations                      No                                      Yes




                5 to 9
Washington      observations                      No                                      Yes




                Other, describe
West Virginia   (50 chars):     3 observations    No                                      Yes


                                                                                    340 of 654
                                                         Question 81:
                                                         Q81: Do you             2008 Survey on Ratio Studies                                                                        Revised 7/21/08
                      Question 80:                       establish
                      Q80: Regarding                     sample size
                      sample size,                       quotas or goals    Question 82:
                      what is the                        (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                      smallest sample                    of parcels in      establish sample   83: Q83:       If outliers are
                      you will use to                    category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:        Question 84:
                      evaluate any    Question 80:       number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X               Beyond 2
                      category of     Other, describe    on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile       standard
                      property?       (50 chars):        sample size        established.       ratios?        apply)                 range               range               deviations




                      Less than 5
Wisconsin             observations                       No                                    Yes                                                                                          1



                                      Depends upon
                      Other, describe local assessor #
Wyoming               (50 chars):     of adequate sales No                                     Yes
US Totals                                                                                                                                            5                   4                  6



                                      15 sales for
                                      reliability. <15
                      Other, describe confidence
CA Alberta            (50 chars):     decreases          No                                    No




                      20 to 30
CA British Columbia   observations                       No                                    Yes




                      5 to 9
CA Manitoba           observations                       No                                    Yes                                                   1

                      Less than 5
CA New Brunswick      observations                       No                                  Yes
                                                                                          341 of 654
                                                       Question 81:
                                                       Q81: Do you             2008 Survey on Ratio Studies                                                                        Revised 7/21/08
                     Question 80:                      establish
                     Q80: Regarding                    sample size
                     sample size,                      quotas or goals    Question 82:
                     what is the                       (e.g., 3 percent   Q82: If you        Question       Question 84: Q84:
                     smallest sample                   of parcels in      establish sample   83: Q83:       If outliers are
                     you will use to                   category or a      size quotas or     Do you         trimmed, what          Question 84:        Question 84:        Question 84:
                     evaluate any    Question 80:      number based       goals, describe    identify and   procedure do you       1.5 X               3.0 X               Beyond 2
                     category of     Other, describe   on a statistical   how they are       trim outlier   use? (check all that   interquartile       interquartile       standard
                     property?       (50 chars):       sample size        established.       ratios?        apply)                 range               range               deviations


                     10 to 19
CA Newfoundland      observations                      No                                    Yes                                                   1                   1




                     10 to 19
CA NW terr           observations                      No                                    Yes

                     5 to 9
Nova Scotia          observations                      No                                    No



                     5 to 9
CA Ontario           observations                      No                                    Yes                                                                                          1

                                                                          Base sample aim
                     Other, describe Flexible due to                      is for 10% of
Prince Edward Island (50 chars):     total sample size Yes                total sales     Yes                                                                                             1




                     20 to 30
CA Quebec            observations                      No                                    No




Saskatchewan                                           No                                    No
Canadian Totals                                                                                                                                    2                   1                  2




                                                                                        342 of 654
                                                                      2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                     Question 87:
                                                                                                                                                     Q87: If you
                                                                                                                                                     attempt to
             Question 84:      Question 84:                                            Question 85: Q85: Is                                          determine
             Fixed             Fixed                                                   there a limit on the                                          sample
             symmetric         asymmetric                                              maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
             points (e.g.,     points (e.g.,                                           sales that can be       Yes-indicate   you attempt to         ss, what is your
             remove ratios     remove ratios < Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
             <.50 or > 1.50)   or > 2.00)      Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:


                                                                                                                                                     County Parcel
Alabama                                                                                                                       Yes                    Makeup




Alaska                                                        IAAO Standards are used No                                      No




Arizona                                     1                                          No                                     No




Arkansas                                                                               No                                     No


California                                                                                                                    No




                                                                               343 of 654
                                                                                      2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                                                                                                                                      Question 87:
                                                                                                                                                                      Q87: If you
                                                                                                                                                                      attempt to
                       Question 84:          Question 84:                                               Question 85: Q85: Is                                          determine
                       Fixed                 Fixed                                                      there a limit on the                                          sample
                       symmetric             asymmetric                                                 maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                       points (e.g.,         points (e.g.,                                              sales that can be       Yes-indicate   you attempt to         ss, what is your
                       remove ratios         remove ratios < Question 84:  Question 84: Other,          trimmed out of a        percentage     determine sample       procedure?
                       <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):         sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:




Colorado                                 1                1               1                             No                                     No




Connecticut                                                                                                                                    No




Delaware                                                                                                                                       No


District of Columbia                                                                                                                           No
                                                                                                                                                                      Graphic analyses
                                                                                                                                                                      for
                                                                                                                                                                      sample/populatio
                                                                                                                                                                      n, and percent
                                                                              Fixed symmetric - remove                                                                change in value
Florida                                                                       ratios <.30 and >1.70      No                                    Yes                    methods.
                                                                                                344 of 654
                                                                               2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                              Question 87:
                                                                                                                                                              Q87: If you
                                                                                                                                                              attempt to
                   Question 84:      Question 84:                                               Question 85: Q85: Is                                          determine
                   Fixed             Fixed                                                      there a limit on the                                          sample
                   symmetric         asymmetric                                                 maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                   points (e.g.,     points (e.g.,                                              sales that can be       Yes-indicate   you attempt to         ss, what is your
                   remove ratios     remove ratios < Question 84:  Question 84: Other,          trimmed out of a        percentage     determine sample       procedure?
                   <.50 or > 1.50)   or > 2.00)      Good judgment describe (50 chars):         sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:




                                                                                                                                                              random selection
Georgia                                                           1 <.10 or >.70                No                                     Yes                    of samples




Hawaii County of                                  1                                             No                                     No

                                                                                                                                                              Stratify by
                                                                                                                                                              property class
Hawaii-Honolulu                                                                                                                        Yes                    and value range.
                                                                                                                                                              Narrative reports
                                                                                                                                                              from state
                                                                                                                                                              appraisers
                                                                                                                                                              regarding
                                                                                                                                                              distribution of
Idaho                                                             1                             No                                     Yes                    sample



Illinois                                                              Review                    No                                     No


Indiana                                                                                                                                No


Iowa                                                                                                                                   No
                                                                                        345 of 654
                                                                                2008 Survey on Ratio Studies                                                           Revised 7/21/08
                                                                                                                                                                  Question 87:
                                                                                                                                                                  Q87: If you
                                                                                                                                                                  attempt to
                Question 84:          Question 84:                                                Question 85: Q85: Is                                            determine
                Fixed                 Fixed                                                       there a limit on the                                            sample
                symmetric             asymmetric                                                  maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                points (e.g.,         points (e.g.,                                               sales that can be         Yes-indicate   you attempt to         ss, what is your
                remove ratios         remove ratios < Question 84:  Question 84: Other,           trimmed out of a          percentage     determine sample       procedure?
                <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):          sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:
                                                                                                                                                                  In large counties -
                                                                                                                                                                  residential
                                                                                                                                                                  subclass:
                                                                                                                                                                  examination of
                                                                                                                                                                  salient property
                                                                                                                                                                  characteristics.
                                                                                                                                                                  A sample will be
                                                                                                                                                                  drawn to closely
                                                                                                                                                                  match the
                                                                                                  Yes-indicate percentage                                         population
Kansas                                                                                            (50 chars):                        20% Yes                      parameters



Kentucky                                           1                                              No                                       Yes                    We try to get
                                                                                                                                                                  samples from all
Louisiana                                                                                         No                                       Yes                    wards throughout
                                                                                                                                                                  mannual with
                                                                       15% top and bottom                                                                         review of local
Maine                                                                  (typically 1 std dev)      No                                       Yes                    assessor


Maryland                                                               fixed remove <.4 and >1.6 No                                        No


Massachusetts                                                                                                                              No



Michigan                                                           1                              No                                       Yes                    observation
                                                                                                                                                                  We compare the
                                                                                                  Yes-indicate percentage                                         sample
Minnesota                         1                                1                              (50 chars):                         5% Yes                      distribution with


Mississippi                                                                                                                                No

Missouri                                                                                                                                   No

Montana                                                                                           no                                       no                     Dependant upon
                                                                                                                                                                  the
Nebraska                                                                                  346 of 654                                       Yes                    characteristics of
                                                                            2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                           Question 87:
                                                                                                                                                           Q87: If you
                                                                                                                                                           attempt to
                 Question 84:      Question 84:                                              Question 85: Q85: Is                                          determine
                 Fixed             Fixed                                                     there a limit on the                                          sample
                 symmetric         asymmetric                                                maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                 points (e.g.,     points (e.g.,                                             sales that can be       Yes-indicate   you attempt to         ss, what is your
                 remove ratios     remove ratios < Question 84:  Question 84: Other,         trimmed out of a        percentage     determine sample       procedure?
                 <.50 or > 1.50)   or > 2.00)      Good judgment describe (50 chars):        sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:
                                                                                                                                                           Samples
                                                                                                                                                           proportionally
                                                                                                                                                           allocated by
Nevada                                                                                                                              Yes                    salient factors




New Hampshire                                                                                No                                     No



New Jersey                                                                                                                          No




New Mexico                                      1               1                            No                                     No


New York                                                                                     No                                     No


North Carolina                                                                                                                      No




North Dakota                                                                                                                        No


                                                                    ratios below .50 abd
Ohio                                                                above 1.50 are trimmed   No                                     No


Oklahoma                                                                                                                            No




                                                                                     347 of 654
                                                                                2008 Survey on Ratio Studies                                                            Revised 7/21/08
                                                                                                                                                                    Question 87:
                                                                                                                                                                    Q87: If you
                                                                                                                                                                    attempt to
                 Question 84:          Question 84:                                                 Question 85: Q85: Is                                            determine
                 Fixed                 Fixed                                                        there a limit on the                                            sample
                 symmetric             asymmetric                                                   maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                 points (e.g.,         points (e.g.,                                                sales that can be         Yes-indicate   you attempt to         ss, what is your
                 remove ratios         remove ratios < Question 84:  Question 84: Other,            trimmed out of a          percentage     determine sample       procedure?
                 <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):           sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:


                                                                                                                                                                    Property
                                                                                                                                                                    characteristic
                                                                                                                                                                    "similarity" ratios,
                                                                                                                                                                    e.g., size or value
Oregon                                                              1                               No                                       Yes                    comparisons.
                                                                                                                                                                    1% to 100% of
                                                                                                                                                                    valid Sales are
                                                                                                                                                                    quiried and
                                                                                                                                                                    averaged and the
                                                                                                                                                                    total is formula
                                                                                                                                                                    divided &
                                                                                                    Yes-indicate percentage                                         multiplied,
Pennsylvania                       1                                                                (50 chars):                        15% Yes                      applying digital




Rhode Island                                                        1                               No                                       No



                                                                        1st and 3rd quatriles are
South Carolina                                                          eliminated                  No                                       No




South Dakota                                                                                                                                 No
                                                                                                                                                                    # of sales to # of
                                                                                                                                                                    like properties in
                                                                                                                                                                    population by
                                                                                          348 of 654
Tennessee                                           1                                              No                                        Yes                    percentage
                                                                             2008 Survey on Ratio Studies                                                         Revised 7/21/08
                                                                                                                                                              Question 87:
                                                                                                                                                              Q87: If you
                                                                                                                                                              attempt to
                Question 84:          Question 84:                                            Question 85: Q85: Is                                            determine
                Fixed                 Fixed                                                   there a limit on the                                            sample
                symmetric             asymmetric                                              maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                points (e.g.,         points (e.g.,                                           sales that can be         Yes-indicate   you attempt to         ss, what is your
                remove ratios         remove ratios < Question 84:  Question 84: Other,       trimmed out of a          percentage     determine sample       procedure?
                <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):      sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:
                                                                                                                                                              Stratification of
                                                                                                                                                              population by
                                                                                                                                                              property category
Texas                                                                                                                                  Yes                    and value.



Utah                                                                                                                                   No



Vermont                                                                                       No                                       No

                                                                                                                                                              Percent of total
                                                                                                                                                              types of property.
                                                                                                                                                              Recreational
                                                                                                                                                              percentage to
                                                                                                                                                              non-recreational
Virginia                                                           1                          No                                       Yes                    property.




                                                                                                                                                              Stratify by land
                                                                                                                                                              use, sub-stratify
                                                                                                                                                              by Value. Work
                                                                                              Yes-indicate percentage                                         with assessors to
Washington                        1                                                           (50 chars):                         5% Yes                      identify hot spots.




West Virginia                                                                                                                          No


                                                                                      349 of 654
                                                                                     2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                                                                                                                                       Question 87:
                                                                                                                                                                       Q87: If you
                                                                                                                                                                       attempt to
                      Question 84:          Question 84:                                               Question 85: Q85: Is                                            determine
                      Fixed                 Fixed                                                      there a limit on the                                            sample
                      symmetric             asymmetric                                                 maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                      points (e.g.,         points (e.g.,                                              sales that can be         Yes-indicate   you attempt to         ss, what is your
                      remove ratios         remove ratios < Question 84:  Question 84: Other,          trimmed out of a          percentage     determine sample       procedure?
                      <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):         sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:

                                                                                                                                                                       % of base; % of
                                                                                                                                                                       on/off water; % hi
                                                                                                                                                                       dollar;
                                                                                                                                                                       by type of
                                                                                                                                                                       commercial; land
                                                                                                                                                                       for development;
                                                                                                                                                                       vacant vs.
                                                                                                                                                                       improved; and
Wisconsin                                                                1                             No                                       Yes                    others

                                                                                                                                                                       Based upon the#
                                                                                                                                                                       of adequate sales
                                                                                                                                                                       with a category
                                                                             5% or 2.5% at each end of Yes-indicate percentage                                         for review in ratio
Wyoming                                                                      sample                    (50 chars):                         5% Yes                      process
US Totals                               4                6              10




CA Alberta                                                                                                                                      No
                                                                                                                                                                       Test sales
                                                                                                                                                                       sample
                                                                                                                                                                       age/quality/type
                                                                                                                                                                       against the
                                                                                                                                                                       population of
                                                                                                                                                                       assessed
CA British Columbia                                                      1                             No                                       Yes                    properties.


                                                                                                                                                                       set bench marks
                                                                                                                                                                       from the most
                                                                                                                                                                       representative/ty
CA Manitoba                                                              1                             No                                       Yes                    pical


CA New Brunswick                        1                                                              No                                       No
                                                                                              350 of 654
                                                                                    2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                                   Question 87:
                                                                                                                                                                   Q87: If you
                                                                                                                                                                   attempt to
                       Question 84:          Question 84:                                            Question 85: Q85: Is                                          determine
                       Fixed                 Fixed                                                   there a limit on the                                          sample
                       symmetric             asymmetric                                              maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                       points (e.g.,         points (e.g.,                                           sales that can be       Yes-indicate   you attempt to         ss, what is your
                       remove ratios         remove ratios < Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
                       <.50 or > 1.50)       or > 2.00)      Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:



CA Newfoundland                                                           1                          No                                     No




CA NW terr                                                                1                          No                                     Yes


Nova Scotia                                                                                                                                 No




CA Ontario                                                1                                          No                                     No                     Geographic
                                                                                                                                                                   areas i.e.
                                                                                                                                                                   workunits, sale
                                                                                                                                                                   zones : Category
Prince Edward Island                                                      1                          No                                     Yes                    sub units such as




CA Quebec                                                                                                                                   No




Saskatchewan                                                                                                                                No
Canadian Totals                          1                1               5




                                                                                             351 of 654
                                                                         2008 Survey on Ratio Studies                                                    Revised 7/21/08
                                                          Question 90:
                                                          Q90: If you test
                                                          for sales
                                                          chasing, what                                              Question 90:
                                                          techniques do                                              Comparison of
             Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                observed vs.
             have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:   expected        Question 90:
             requirements to check for   test for sales   apply in order average value average unit   Split sample   distribution of Mass appraisal Question 90:
             sales chasing?              chasing?         of use)          changes       values       technique      ratios          techniques     Other



Alabama      No                          Yes                                         2




Alaska       No                          No




Arizona      No                          No




Arkansas     Nonstatutory requirement    Yes                                         2                                                                             2


California                               No




                                                                               352 of 654
                                                                                   2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                                    Question 90:
                                                                    Q90: If you test
                                                                    for sales
                                                                    chasing, what                                                  Question 90:
                                                                    techniques do                                                  Comparison of
                       Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                       have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                       requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                       sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other




Colorado               Nonstatutory requirement    Yes                                         2              1                3                4              5                 1




Connecticut            No                          No




Delaware               No                          No


District of Columbia   No                          No




Florida                No                          Yes                                         1                                                2
                                                                                         353 of 654
                                                                               2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                                Question 90:
                                                                Q90: If you test
                                                                for sales
                                                                chasing, what                                                  Question 90:
                                                                techniques do                                                  Comparison of
                   Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                   have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                   requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                   sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other




Georgia            No                          Yes                                         3              4                                                2




Hawaii County of   No                          Yes                                                        2                                                1



Hawaii-Honolulu    No                          Yes                                         3              2                                 5              4




Idaho              Nonstatutory requirement    Yes                                         2                               3                4                                2



Illinois           No                          No


Indiana            Nonstatutory requirement    No


Iowa               No                          No
                                                                                     354 of 654
                                                                            2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                             Question 90:
                                                             Q90: If you test
                                                             for sales
                                                             chasing, what                                                  Question 90:
                                                             techniques do                                                  Comparison of
                Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other




Kansas          No                          No



Kentucky        Nonstatutory requirement    No

Louisiana       No                          Yes                                         2              1                1                1


Maine           No                          Yes                                         1              3                                 2              4


Maryland        No                          No


Massachusetts   No                          No



Michigan        Nonstatutory requirement    Yes                                         2              1                3                4              1                 1


Minnesota       Yes                         Yes                                         2              3                1                1              1


Mississippi     No                          No                                                                                                                            1

Missouri        No                          Yes                                         2              1                3                1              1

Montana         no                          yes                                         3              1                1                4              2

Nebraska        No                          Yes                                   355 of 2
                                                                                         654           1                1                1              3
                                                                             2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                              Question 90:
                                                              Q90: If you test
                                                              for sales
                                                              chasing, what                                                  Question 90:
                                                              techniques do                                                  Comparison of
                 Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                 have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                 requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                 sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other



Nevada           No                          No




New Hampshire    No                          No



New Jersey       No                          No




New Mexico       No                          Yes                                         1              1                1                2              1                 1


New York         No                          Yes                                         2                                                1


North Carolina   Yes                         Yes




North Dakota     No                          No



Ohio             No                          Yes                                         3              1                1                2              1                 1


Oklahoma         No                          No




                                                                                   356 of 654
                                                                             2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                              Question 90:
                                                              Q90: If you test
                                                              for sales
                                                              chasing, what                                                  Question 90:
                                                              techniques do                                                  Comparison of
                 Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                 have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                 requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                 sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other




Oregon           Nonstatutory requirement    No




Pennsylvania     Nonstatutory requirement    Yes                                         2              3                                 4




Rhode Island     No                          No




South Carolina   No                          No




South Dakota     Nonstatutory requirement    Yes                                                                                                                           1


                                                                                   357 of 654
Tennessee        Nonstatutory requirement    Yes                                         3                               2                4
                                                                            2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                             Question 90:
                                                             Q90: If you test
                                                             for sales
                                                             chasing, what                                                  Question 90:
                                                             techniques do                                                  Comparison of
                Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other



Texas           Yes                         Yes                                         3              1                1                2              1                 1



Utah            No                          Yes                                         2              1                1                1              1                 1



Vermont         No                          No




Virginia        No                          No




Washington      No                          No




West Virginia   Nonstatutory requirement    Yes                                                                                                         2


                                                                                  358 of 654
                                                                                  2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                                   Question 90:
                                                                   Q90: If you test
                                                                   for sales
                                                                   chasing, what                                                  Question 90:
                                                                   techniques do                                                  Comparison of
                      Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                      have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                      requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                      sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other




Wisconsin             No                          Yes                                         3                                                2              4




Wyoming               Nonstatutory requirement    Yes                                         2              1                1                4              3
US Totals




CA Alberta            No                          Yes                                         2              3                1                4              4




CA British Columbia   No                          Yes                                         1              2                                 3




CA Manitoba           No                          Yes                                         5              4                1                3              2


CA New Brunswick      No                          No
                                                                                        359 of 654
                                                                                2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                                 Question 90:
                                                                 Q90: If you test
                                                                 for sales
                                                                 chasing, what                                                  Question 90:
                                                                 techniques do                                                  Comparison of
                    Question 88: Q88: Do you    Question 89:     you use?         Question 90:  Question 90:                    observed vs.
                    have statutory              Q89: Do you      (check all that Comparison of Comparison of Question 90:       expected        Question 90:
                    requirements to check for   test for sales   apply in order average value average unit   Split sample       distribution of Mass appraisal Question 90:
                    sales chasing?              chasing?         of use)          changes       values       technique          ratios          techniques     Other



CA Newfoundland     No                          Yes                                         2                                                               3




CA NW terr          No                          No


Nova Scotia         No                          No




CA Ontario          No                          Yes                                         1              1                2                3              1                 1




Prince Edward Island No                         No




CA Quebec           No                          No




Saskatchewan        No                          No
Canadian Totals




                                                                                      360 of 654
                                                        Question 93:   Question 94:
                                                        Q93: Are         2008
                                                                       Q94: If Survey on Ratio Studies
                                                                                      Question 95:                                                                    Revised 7/21/08
                                                        business or    business or    Q95: If a ratio
                                        Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                        Q92: Can a      machinery      machinery      conducted for      use both sales and
                                        taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
             Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
             test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
             you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
             techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
             the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables



Alabama                                 No             Yes             No




Alaska                                  No             Yes             No




Arizona                                 Yes            Yes             No




             We use Mann-Whitney
             test to determine
             significance of difference
Arkansas     in average value changes. Yes             Yes             Yes            Appraisals only                                                                        1


California                                             Yes             Yes




                                                                                 361 of 654
                                                                  Question 93:   Question 94:
                                                                  Q93: Are         2008
                                                                                 Q94: If Survey on Ratio Studies
                                                                                                Question 95:                                                                    Revised 7/21/08
                                                                  business or    business or    Q95: If a ratio
                                                  Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                                  Q92: Can a      machinery      machinery      conducted for      use both sales and
                                                  taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                       Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                       test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                       you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                       techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                       the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables




Colorado                                          No             Yes             Yes            Appraisals only                                                                        1




Connecticut                                       Yes            Yes             No




Delaware                                                         No


District of Columbia                              No             No




Florida                                           Yes            Yes             No
                                                                                           362 of 654
                                                              Question 93:   Question 94:
                                                              Q93: Are         2008
                                                                             Q94: If Survey on Ratio Studies
                                                                                            Question 95:                                                                    Revised 7/21/08
                                                              business or    business or    Q95: If a ratio
                                              Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                              Q92: Can a      machinery      machinery      conducted for      use both sales and
                                              taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                   Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                   test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                   you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                   techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                   the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables




Georgia            N/A                        Yes            Yes             No




Hawaii County of                              No             No



Hawaii-Honolulu                               No             No


                   Review of numbers of
                   parcels changing and
                   amount of change on roll
Idaho              and sales sample           No             Yes             No



Illinois                                      Yes            No


Indiana                                       Yes            Yes             No


Iowa                                          Yes            No
                                                                                       363 of 654
                                                           Question 93:   Question 94:
                                                           Q93: Are         2008
                                                                          Q94: If Survey on Ratio Studies
                                                                                         Question 95:                                                                    Revised 7/21/08
                                                           business or    business or    Q95: If a ratio
                                           Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                           Q92: Can a      machinery      machinery      conducted for      use both sales and
                                           taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables




Kansas                                     No             Yes             No



Kentucky                                   No             Yes             No

Louisiana                                                 Yes             No


Maine                                      Yes            Yes             No


Maryland                                   No             Yes             No


Massachusetts                                             Yes             No



Michigan                                   Yes            Yes             No


Minnesota                                  Yes            No
                Field inspection and
                compare with similar
Mississippi     properties and neighboring No             Yes             No

Missouri                                   No             Yes             No

Montana                                    no             yes             no

Nebraska        Not applicable             Yes            Yes             No        364 of 654
                                                            Question 93:   Question 94:
                                                            Q93: Are         2008
                                                                           Q94: If Survey on Ratio Studies
                                                                                          Question 95:                                                                    Revised 7/21/08
                                                            business or    business or    Q95: If a ratio
                                            Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                            Q92: Can a      machinery      machinery      conducted for      use both sales and
                                            taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                 Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                 test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                 you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                 techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                 the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables



Nevada                                       No            Yes             Yes            Appraisals only                                                                        1




New Hampshire                                No            No



New Jersey                                   Yes           Yes             No




New Mexico                                   No            Yes             No


New York                                     Yes           No
                 We check the pre-sale
                 assessed value and
North Carolina   compare that to the post-   Yes           Yes             No




North Dakota                                 No            No



Ohio                                         Yes           No


Oklahoma                                     No            Yes             No




                                                                                     365 of 654
                                                            Question 93:   Question 94:
                                                            Q93: Are         2008
                                                                           Q94: If Survey on Ratio Studies
                                                                                          Question 95:                                                                    Revised 7/21/08
                                                            business or    business or    Q95: If a ratio
                                            Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                            Q92: Can a      machinery      machinery      conducted for      use both sales and
                                            taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                 Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                 test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                 you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                 techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                 the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables




Oregon                                      Yes            No




Pennsylvania                                Yes            Yes             No




Rhode Island                                Yes            Yes             No




South Carolina                              Yes            Yes             No




                 DURING AUDIT OF
                 SALES - SAMPLE
South Dakota     CHECKED                    Yes            No


                                                                                     366 of 654
Tennessee                                   Yes            Yes             No
                                                           Question 93:   Question 94:
                                                           Q93: Are         2008
                                                                          Q94: If Survey on Ratio Studies
                                                                                         Question 95:                                                                    Revised 7/21/08
                                                           business or    business or    Q95: If a ratio
                                           Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                           Q92: Can a      machinery      machinery      conducted for      use both sales and
                                           taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables



Texas                                      Yes            Yes             Yes            Appraisals only



Utah                                       Yes            Yes             No



Vermont                                    Yes            Yes             No




Virginia                                   Yes            Yes             No




Washington                                 No             Yes             Yes            Appraisals only                                                                        1




West Virginia                                             Yes             No


                                                                                    367 of 654
                                                                 Question 93:   Question 94:
                                                                 Q93: Are         2008
                                                                                Q94: If Survey on Ratio Studies
                                                                                               Question 95:                                                                    Revised 7/21/08
                                                                 business or    business or    Q95: If a ratio
                                                 Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                                 Q92: Can a      machinery      machinery      conducted for      use both sales and
                                                 taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                      Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                      test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                      you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                      techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                      the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables




Wisconsin                                        Yes            Yes             No




Wyoming                                          Yes            Yes             No
US Totals                                                                                                                                                                             4




CA Alberta                                       Yes            Yes             No




CA British Columbia                              No             No




CA Manitoba                                      No             No


CA New Brunswick                                 No             No
                                                                                          368 of 654
                                                                  Question 93:   Question 94:
                                                                  Q93: Are         2008
                                                                                 Q94: If Survey on Ratio Studies
                                                                                                Question 95:                                                                    Revised 7/21/08
                                                                  business or    business or    Q95: If a ratio
                                                  Question 92: commercial        commercial     study is           Question 96: Q96: If you
                                                  Q92: Can a      machinery      machinery      conducted for      use both sales and
                                                  taxing district and            and            commercial         appraisals for your            Question 97: Q97: If you   Question
                       Question 91: Q91: If you or third party equipment         equipment      machinery and      personal property ratio        use appraisals for your    97:
                       test for sales chasing and initiate legal considered      are            equipment,         study, do you combine          personal property ratio    Depreciatio
                       you said "Other" for       action as a     taxable        considered     which of the       them in studying one type      study, what appraisal      n or
                       techniques used, describe result of your personal         taxable        following does     or category (e.g., vehicles,   technique(s) do you use?   economic
                       the technique(s).          ratio study?    property?      personal       the study use?     machinery) of property?        (check all that apply)     life tables



CA Newfoundland                                   No             No




CA NW terr                                        No             No


Nova Scotia                                       No             No




CA Ontario                                        No             No




Prince Edward Island                              No             No




CA Quebec                                         No             No




Saskatchewan                                      No             Yes             No
Canadian Totals                                                                                                                                                                        0




                                                                                           369 of 654
                                                                       2008 Survey on Ratio Studies 101: Q101:
                                                                                             Question                                                         Revised 7/21/08
                                                                                             If you have a
                                                        Question 99:                         statutory exemption
                                     Question 98:       Q99: Describe                        for intangible
                                     Q98: If you use    how the                              personal property--
                                     other personal     results of your Question 100: Q100: which types of                                                        Question
                                     property ratio     personal        Do you have a        property would                                                       101:
             Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
             97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
             curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights



Alabama                                                               Yes




Alaska                                                                Yes                                                        1               1            1                  1




Arizona                                                                No
                                                        To determine
                                                        compliance
                                                        with valuation
                                                        guidelines. If
                                                        not in
                                                        compliance
                                                        then the
                                                        personal
                                                        property must
                                                        be
Arkansas                                                reappraised. Yes                                                         1               1            1                  1


California                                                            Yes




                                                                              370 of 654
                                                                                     2008 Survey on Ratio Studies 101: Q101:
                                                                                                           Question                                                         Revised 7/21/08
                                                                                                           If you have a
                                                                      Question 99:                         statutory exemption
                                                   Question 98:       Q99: Describe                        for intangible
                                                   Q98: If you use    how the                              personal property--
                                                   other personal     results of your Question 100: Q100: which types of                                                        Question
                                                   property ratio     personal        Do you have a        property would                                                       101:
                       Question                    study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                       97: Iowa       Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                       curves         Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights




                                                                      They are used
                                                                      to check on
                                                                      basic
                                                                      procedural
                                                                      and statistical
Colorado                          1                                   compliance      Yes                                                      1               1            1                  1




Connecticut                                                                          No




Delaware                                                                             Yes                                                       1               1            1                  1


District of Columbia                                                                 No




Florida                                                                              Yes                                                       1               1            1                  1
                                                                                            371 of 654
                                                                             2008 Survey on Ratio Studies 101: Q101:
                                                                                                   Question                                                         Revised 7/21/08
                                                                                                   If you have a
                                                              Question 99:                         statutory exemption
                                           Question 98:       Q99: Describe                        for intangible
                                           Q98: If you use    how the                              personal property--
                                           other personal     results of your Question 100: Q100: which types of                                                        Question
                                           property ratio     personal        Do you have a        property would                                                       101:
                   Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                   97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                   curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights




Georgia                                                                     Yes                                                        1               1            1                  1




Hawaii County of                                                            No



Hawaii-Honolulu                                                             No




Idaho                                                                       Yes                                                        1               1            1                  1



Illinois                                                                    Yes                                                        1               1            1                  1


Indiana                                                                     Yes                                                        1               1            1                  1


Iowa                                                                        Yes                                                        1               1            1                  1
                                                                                    372 of 654
                                                                          2008 Survey on Ratio Studies 101: Q101:
                                                                                                Question                                                         Revised 7/21/08
                                                                                                If you have a
                                                           Question 99:                         statutory exemption
                                        Question 98:       Q99: Describe                        for intangible
                                        Q98: If you use    how the                              personal property--
                                        other personal     results of your Question 100: Q100: which types of                                                        Question
                                        property ratio     personal        Do you have a        property would                                                       101:
                Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights




Kansas                                                                   No



Kentucky                                                                 Yes

Louisiana                                                                No


Maine                                                                    yes


Maryland                                                                 Yes                                                        1               1


Massachusetts                                                            Yes                                                        1               1            1                  1



Michigan                                                                 yes


Minnesota                                                                Yes                                                        1               1            1                  1


Mississippi                                                              No

Missouri                                                                 yes

Montana                                                                  yes                                                        1               1            1                  1

Nebraska                                                                 Yes     373 of 654                                         1               1            1                  1
                                                                           2008 Survey on Ratio Studies 101: Q101:
                                                                                                 Question                                                         Revised 7/21/08
                                                                                                 If you have a
                                                            Question 99:                         statutory exemption
                                         Question 98:       Q99: Describe                        for intangible
                                         Q98: If you use    how the                              personal property--
                                         other personal     results of your Question 100: Q100: which types of                                                        Question
                                         property ratio     personal        Do you have a        property would                                                       101:
                 Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                 97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                 curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights
                                                            Evaluate level
                                                            and
Nevada                                                      equalization   Yes                                                       1               1            1                  1




New Hampshire                                                             Yes                                                        1               1            1                  1



New Jersey                                                                No




New Mexico                                                                Yes                                                        1               1            1                  1


New York                                                                  Yes                                                        1               1            1                  1


North Carolina                                                            Yes                                                        1               1            1                  1




North Dakota                                                              Yes



Ohio                                                                      Yes


Oklahoma                                                                  Yes                                                        1               1            1                  1




                                                                                  374 of 654
                                                                           2008 Survey on Ratio Studies 101: Q101:
                                                                                                 Question                                                         Revised 7/21/08
                                                                                                 If you have a
                                                            Question 99:                         statutory exemption
                                         Question 98:       Q99: Describe                        for intangible
                                         Q98: If you use    how the                              personal property--
                                         other personal     results of your Question 100: Q100: which types of                                                        Question
                                         property ratio     personal        Do you have a        property would                                                       101:
                 Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                 97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                 curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights




Oregon                                                                    yes                                                        1               1            1                  1




Pennsylvania                                                              No




Rhode Island                                                              Yes                                                        1               1            1                  1




South Carolina                                                            Yes                                                        1               1            1                  1




South Dakota                                                              Yes


                                                                                  375 of 654
Tennessee                                                                 Yes                                                        1               1            1
                                                                          2008 Survey on Ratio Studies 101: Q101:
                                                                                                Question                                                         Revised 7/21/08
                                                                                                If you have a
                                                           Question 99:                         statutory exemption
                                        Question 98:       Q99: Describe                        for intangible
                                        Q98: If you use    how the                              personal property--
                                        other personal     results of your Question 100: Q100: which types of                                                        Question
                                        property ratio     personal        Do you have a        property would                                                       101:
                Question                study appraisal    property ratio statutory exemption receive this                                            Question       Contracts
                97: Iowa   Question 97: techniques, list   study are       for intangible       exemption? (check Question 101:         Question 101: 101:           and contract
                curves     Other        the techniques:    used:           personal property? all that apply)       Capital stock       Bonds         Deposits       rights

                                                       To estimate
                                                       school district
Texas                                 1 Cost appraoach taxable value. Yes                                                           1               1            1                  1



Utah                                                                      No



Vermont