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Recording Real Estate Laws in Pennsylvania document sample
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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 704
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
229991326 Florida 6/26/2008 18:54 Al Mobley Florida
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
225715596 Hawaii-Honolulu 6/6/2008 11:53 PAULINE IWAMOTO ANALYST 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 of 704
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
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
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
219204530 Michigan 5/7/2008 11:26 Harold E. Anderson Review Section State of Michigan
225709474 Minnesota 6/6/2008 10:26 Leonard Peterson Senior Research Analyst/Supervisor State of Minnesota
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Mississippi T. W. Bearden Division Director State of Mississippi
2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
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 Nebraska
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
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Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
219143450 Oklahoma 5/7/2008 8:25 Joe Hapgood, CAE Revenue Administrator State of Oklahoma
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.
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227759046 South Dakota 6/17/2008 6:57 Colleen R. Skinner Property Tas Specialist South Dakota
2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
227786563 Tennessee 6/17/2008 8:49 Barry Monson State Valuation Coordinator State of Tennessee
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
231061853 West Virginia 7/2/2008 7:43 Judy Appraiser Manager
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
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
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1: Name
Session ID Submit Time (first last): Question 1: Title: Question 1: Jurisdiction:
236740091 Saskatchewan 7/31/2008 9:46 Steve Suchan Director, Technical Standards Saskatchewan
Canadian Totals
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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
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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
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Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
Florida Florida Department of Revenue USA mobleya@dor.state.fl.us 850-487-0945
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
13 of 704 217-557-0965
2008 Survey on Ratio Studies Revised 7/21/08
Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
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
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
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Mississippi Mississippi State Tax Commission USA 601-876-7164
2008 Survey on Ratio Studies Revised 7/21/08
Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
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 ruth.sorensen@nebraska.gov 402-471-5962
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
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Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
Oklahoma Oklahoma Tax Commission USA jhapgood@tax.ok.gov (405) 319-8227
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
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South Dakota Department of Revenue and Regulation USA COLLEEN.SKINNER@STATE.SD.US (605) 773-5120
2008 Survey on Ratio Studies Revised 7/21/08
Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
Tennessee Comptroller Division of Property Assessments USA barry.monson@state.tn.us (615) 401-7912
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
West Virginia WV State Tax Department USA sjudy@tax.state.wv.us 3045583940
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
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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 Manitoba Assessment Services Canada gordon.tepleski@gov.mb.ca
CA New Brunswick Service New Brunswick Canada gerard.losier@snb.ca (506)-457-7862
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 1:
Question 1: Agency name: Country: Question 1: E-mail address: Question 1: Phone:
Saskatchewan Assessment Management Agency
Saskatchewan (SAMA) Canada steve.suchan@sama.sk.ca 306 924-8024
Canadian Totals
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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
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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.
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Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
Florida State agency
Georgia State agency
Hawaii County of Local
Hawaii-Honolulu Local
Idaho State agency
Illinois State agency 23 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
Indiana State agency
Iowa State agency
Kansas State agency
Kentucky State agency
Louisiana State agency
Maine State agency
Maryland State agency
Massachusetts State agency
Michigan State agency
Minnesota State agency
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Mississippi 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):
Missouri State agency
Montana State agency
Nebraska State agency
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
Oklahoma State agency
Oregon State agency
Pennsylvania State agency
Rhode Island State agency
South Carolina State agency
26 of 704
South Dakota 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):
Tennessee State agency
Texas State agency
Utah State agency
Vermont State agency
Virginia State agency
Washington State agency
27 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
West Virginia State agency
Wisconsin State agency
Wyoming State agency
US Totals
CA Alberta Provincial agency
CA British Columbia Provincial agency
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Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
CA Manitoba Provincial agency
CA New Brunswick Provincial agency
CA Newfoundland State agency
CA NW terr Territory
Nova Scotia Provincial agency
CA Ontario Provincial agency
Prince Edward Island Provincial agency
CA Quebec Local
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2008 Survey on Ratio Studies Revised 7/21/08
Question 2: Q2: What is your
jurisdiction type? Question 2: Other, describe (50 char limit):
Saskatchewan Provincial agency
Canadian Totals
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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
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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
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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
Florida Annual 1
Georgia annually 1
Hawaii County of Annual
Hawaii-Honolulu Annual and as need arises.
Idaho annual 1
Illinois Annually 33 of 704 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
Indiana Annually
Iowa Annually 1
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
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Mississippi Once every four years (at Least) 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
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 1
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
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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
Oklahoma Annually 1
State is not required to conduct ratio studies, but counties (36) are required by statute to
Oregon do so annually.
Pennsylvania Annual and when Court Ordered 1
Rhode Island ANNUAL 1
South Carolina Annually 1
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South Dakota ANNUAL 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
Tennessee Every 2 years 1
Texas Annually 1
Utah Annual 1
Vermont Annually 1
Virginia Annual 1
Washington Annually 1
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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
West Virginia Annual 1
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
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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 Manitoba We are not required under any statute we do however as policy conduct a study each year. 1
CA New Brunswick Annually 1
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
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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
Saskatchewan Annual as per primary audit legislation 1
Canadian Totals 10
State does but
Local does
column
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Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private 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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private 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
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Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Florida Both sales and independent appraisals Yes, comments (50 char limit):
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 only704
43 of
2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Both sales and independent appraisals
Indiana 1 (Changed to Sales Only)
Iowa Both sales and independent appraisals Yes, comments (50 char limit):
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
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Mississippi 1 1 Sales only
2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Missouri Both sales and independent appraisals Yes, comments (50 char limit):
Montana Sales only
Nebraska Sales only
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
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2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Oklahoma Sales only
Oregon 1 Sales only
Pennsylvania Both sales and independent appraisals No
Rhode Island Sales only
South Carolina 0 Sales only
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South Dakota Sales only
2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Tennessee Sales only
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):
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2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
West Virginia Sales only
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
48 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
CA Manitoba Sales only
CA New Brunswick Sales only
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
49 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 6: Q6: If you use both
Question 4: sales and independent
Question Contracted service Question 5: Q5: Which of the following appraisals, can they be
4: Local provider (university or Question 4: Other, specify does your real property ratio study combined in order to study one
officials private company) (50 char limit): include? type or category of property?
Saskatchewan Sales only
Canadian Totals 0 1
50 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (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
51 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (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
52 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Florida Only when appraisal resources or sales are limited State or province Local
Georgia State or province State/provincial agency
Hawaii County of Local Local
Hawaii-Honolulu Local Local
Idaho Both Local
Illinois State or province
53 of 704 State/provincial agency
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Indiana Local Local
Iowa Commercial Realty State or province Other, specify (50 char limit):
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):
54 of 704
Mississippi Both Contractor Other, specify (50 char limit):
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Missouri Applies to residential property only Both Local
Montana State or province State/provincial agency
Nebraska Local Local
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
55 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Oklahoma State or province State/provincial agency
Oregon Local Local
Pennsylvania State or province State/provincial agency
Rhode Island Both State/provincial agency
South Carolina Local Local
56 of 704
South Dakota Other, specify (50 char limit):
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Tennessee Both Local
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
57 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
West Virginia State or province Local
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
58 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
CA Manitoba State or province Local
CA New Brunswick State or province Other, specify (50 char limit):
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
59 of 704
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, jurisdiction conducts the sales
Question 6: Yes, comments (50 char limit): sample selection? specify (50 char limit): validation (screening)?
Saskatchewan Other, specify (50 char limit): not applicable Other, specify (50 char limit):
Canadian Totals
60 of 704
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
61 of 704
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
62 of 704
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?
Florida Yes
Georgia
Hawaii County of No
Hawaii-Honolulu No
Idaho No
Illinois 63 of 704
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?
Indiana No
Iowa State and Local No
Kansas
Kentucky Yes
Louisiana
Maine
Maryland this dept Yes
Massachusetts Yes
Michigan County, local, and State Yes
Minnesota Local with state review Yes
64 of 704
Mississippi State, Local and Contractor 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?
Missouri Yes
Montana
Nebraska Yes
Nevada Yes
New Hampshire
New Jersey
New Mexico No
New York state and local No
North Carolina Yes
North Dakota No
Ohio
65 of 704
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?
Oklahoma
Oregon Yes
Pennsylvania
Rhode Island
South Carolina No
66 of 704
South Dakota STATE AND LOCAL 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?
Tennessee Yes
Texas
Utah State and Local work together in the screening Yes
Vermont Yes
Virginia
Washington Yes
67 of 704
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?
West Virginia Yes
Wisconsin DOR computer selects valid sales ass'r verifies Yes
Wyoming Yes
US Totals
CA Alberta Yes
CA British Columbia
68 of 704
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 Manitoba Yes
CA New Brunswick N/A Yes
CA Newfoundland
CA NW terr No
Nova Scotia
CA Ontario
Prince Edward Island
CA Quebec No
69 of 704
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?
Saskatchewan all of the above No
Canadian Totals
70 of 704
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
71 of 704
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
72 of 704
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?
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
Georgia No
Hawaii County of No
Hawaii-Honolulu Yes No
Idaho No
Illinois 73 of 704 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?
Indiana No
Iowa No
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.
Minnesota We also contact sales parties to clear up vague answers Yes No
74 of 704
Mississippi Qualify sales - study sample selection 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?
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) Yes No
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
75 of 704
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?
Oklahoma Yes No
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
76 of 704
South Dakota USED - PROPER REASON FOR REJECTION 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?
Deed Book inventory that concentrates on completeness of the sales file, as well as proper
Tennessee qualification of sales. Numbers of verified transactions vary by property classsification. Yes No
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
77 of 704
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?
West Virginia Valid sales are selected from ratio for reriew. Yes No
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
78 of 704
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?
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
CA Newfoundland No
CA NW terr Yes Yes
Nova Scotia ` No
CA Ontario Yes No
Prince Edward Island No
CA Quebec No
79 of 704
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?
Saskatchewan No
Canadian Totals
80 of 704
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
81 of 704
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
82 of 704
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?
Florida Yes
Georgia
Hawaii County of
Hawaii-Honolulu Yes
Idaho
Illinois 83 of 704
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?
Indiana
Iowa
Kansas Yes
Kentucky Yes
Louisiana
Maine
Maryland Yes
Massachusetts Yes
Michigan Yes
Minnesota Yes
84 of 704
Mississippi Use Both 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?
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 Yes
Nevada Yes
New Hampshire No
New Jersey Yes
New Mexico Yes
New York No
North Carolina Yes
North Dakota
Ohio
85 of 704
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?
Oklahoma Non-compliance actions can result from BOTH EQ Study and Annual Valuation Audits. Yes
Oregon Yes
Pennsylvania Yes
Rhode Island
South Carolina No
86 of 704
South Dakota
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?
Tennessee Yes
Texas The ratio study results may trigger the procedural audit. No
Utah Yes
Vermont
Virginia
Washington Yes
87 of 704
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?
West Virginia Yes
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
88 of 704
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 Manitoba Yes
CA New Brunswick Yes
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
89 of 704
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?
Saskatchewan
Canadian Totals
90 of 704
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
91 of 704
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
92 of 704
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:
Primary use is assistance to local assessor. Results may also be considered in
Florida No compliance determination activities.
Georgia
Hawaii County of
Hawaii-Honolulu Yes
Idaho
Illinois 93 of 704
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:
Indiana
Iowa
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
94 of 704
Mississippi Yes and other authorities
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:
Missouri Yes
Montana
Nebraska No It is used for multiple uses
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
95 of 704
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:
Oklahoma No
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
96 of 704
South Dakota
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:
Tennessee No
Texas Yes
Utah Yes
Vermont
Virginia
Washington No
97 of 704
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:
West Virginia Yes
Wisconsin No
Wyoming Yes
US Totals
CA Alberta Yes
CA British Columbia Yes
98 of 704
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 Manitoba Yes
CA New Brunswick No No it is to enhance the quality of the assessments at the local level.
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
99 of 704
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:
Saskatchewan
Canadian Totals
100 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real 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
101 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real 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
102 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
Florida No Yes, disclosure made to both
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 103 of 704 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:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
Indiana Yes, disclosure made to both
Iowa Yes, disclosure made to both
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
104 of 704
Mississippi Yes, describe authorized actions (50-chars): 2 Roll years to come into compliance No
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
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): Statutorily it could, but is infrequent Yes, disclosure made to both
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
105 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
Oklahoma Yes, describe authorized actions (50-chars): Complete reappraisal including data collection No
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
106 of 704
South Dakota Yes, disclosure made to local assessors
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
Tennessee No No
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
107 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
West Virginia Yes,disclosure made to state/province/territory 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
108 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment 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
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
109 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 15: Q15: Can equalization or a Question 16: Q16: Regarding sales price disclosure:
reappraisal be ordered as a result of such Question 15: Yes, describe authorized actions (50- Does your jurisdiction have a law requiring disclosure of
audits? chars): real estate sales prices to assessment officials?
Saskatchewan Yes, disclosure made to both
Canadian Totals
110 of 704
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
111 of 704
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
Colorado During deed recording Yes if 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
112 of 704
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:
Florida During deed recording No
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
Hawaii-Honolulu During deed recording Yes with a tape of all recorded transactions.
Idaho
Illinois During deed recording No 113 of 704
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:
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.
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.
114 of 704
Mississippi No
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:
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 Real Estate Transfer Statement, Form 521
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
North Dakota During deed recording Yes grantee. 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.
115 of 704
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:
Oklahoma
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
116 of 704
South Dakota During deed recording Yes FILED IN THE REGISTER OF DEEDS OFFICE
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:
Tennessee
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
Washington During deed recording Yes valid or the invalid sales report as part of ratio study.
117 of 704
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:
Sales Listing Form must be completed at time the deed is recorded with
West Virginia During deed recording Yes County Clerk's Office.
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
Wyoming During deed recording Yes copies 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.
118 of 704
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:
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 filtered down to individual district offices for validation/verification
CA Manitoba During deed recording Yes processes.
CA New Brunswick During deed recording Yes The grantor has to file an affidavit with the amount, date and what sold.
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
CA Ontario During deed recording Yes separate provincial agency. property using affidavit of sale and deed at the
Lawyer registers transfer of
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
Prince Edward Island During deed recording Yes can be queried by a number of variables.
Deeds are automatically transfered to municipal assessors, according to a
CA Quebec During deed recording Yes law article.
119 of 704
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:
computer automated process implemented with all assessment service
Saskatchewan During deed recording Yes providers
Canadian Totals
120 of 704
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
121 of 704
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
122 of 704
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?
Florida Other, describe (50-chars): Documentary stamps on the face of deeds. Recorder/registrar No
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 123 of 704 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?
Indiana Comprehensive questionnaire Local assessor No
Iowa Sale price statement Recorder/registrar No
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
124 of 704
Mississippi Other, describe (50-chars): Actually N/A Other, describe (50-chars): N/A 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?
Missouri
Montana Both Recorder/registrar yes
Nebraska Both Recorder/registrar No
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
125 of 704
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?
Oklahoma
Oregon Sale price statement Recorder/registrar No
Pennsylvania Comprehensive questionnaire Recorder/registrar No
Rhode Island
South Carolina
126 of 704
South Dakota Comprehensive questionnaire 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?
Tennessee
Texas
Utah
Vermont Comprehensive questionnaire Recorder/registrar No
Virginia Sale price statement Recorder/registrar No
Washington Sale price statement Recorder/registrar No
127 of 704
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?
West Virginia Both Recorder/registrar No
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
128 of 704
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 Manitoba Sale price statement Recorder/registrar
CA New Brunswick Other, describe (50-chars): Wgat was included in the price? Recorder/registrar Yes
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
129 of 704
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?
Saskatchewan Both Recorder/registrar No
Canadian Totals
130 of 704
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
131 of 704
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
Colorado Once recorded it is public information Yes, provide the rate(s) (50-chars): sale price Yes
different rates for different
Connecticut Yes, provide the rate(s) (50-chars): property 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
132 of 704
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?
70 cents for each $100 or
Florida Yes, provide the rate(s) (50-chars): fractional part of price No
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):
133 of 704 $0.25 to County) Yes
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?
Indiana No Yes
Iowa Yes, provide the rate(s) (50-chars): .80 per $500 in excess of $500 No
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
134 of 704
Mississippi No 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?
Missouri No No
Montana statute No Yes
$2.25 for each $1,000 of value or
Nebraska Yes, provide the rate(s) (50-chars): fraction thereof No
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
135 of 704
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?
$1.50 per $1,000 of Sales Price
Oklahoma Yes, provide the rate(s) (50-chars): pro-rated Yes
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 PA STEB does not collect that
Pennsylvania Assessment 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
136 of 704
South Dakota Yes, provide the rate(s) (50-chars): $0.50 / $500 OF 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?
Tennessee Yes, provide the rate(s) (50-chars): .37 per $100 value No
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
137 of 704
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?
West Virginia Yes
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
138 of 704
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?
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
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
139 of 704
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?
Land Titles (ISC) charges a
Saskatchewan ` Yes, provide the rate(s) (50-chars): graduated fee Yes
Canadian Totals
140 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 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
141 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 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
142 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Florida 1 1 1 1 1 1
Georgia 1 1 1 1 1 1 1
Hawaii County of
Hawaii-Honolulu 1 1 1 1
Idaho 1 1
Illinois 1 1143 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Indiana 1 1 1
Iowa 1
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
144 of 704
Mississippi x
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Missouri 1 1 1 1 1 1 1
Montana 1
Nebraska 1 1 1 1
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
145 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Oklahoma 1
Oregon 1 1 1 1
Pennsylvania X
Rhode Island 1 1 1
South Carolina X
146 of 704
South Dakota 1 1 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Tennessee X
Texas 1 1 1 1 1 1 1
Utah 1 1 1 1
Vermont 1 1
Virginia X
Washington 1
147 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
West Virginia X
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
148 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
CA Manitoba 1 1 1 1 1 1 1
CA New Brunswick 1
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
149 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 25: Question Question Question
No authority to Question 25: 25: 25: Question 25: 25:
implement Question 25: Personal Closing Brokerage Intangible personal Delinquent
adjustments Question 25: Time Financing property costs fees property taxes
Saskatchewan 1
Canadian Totals 3 7 5 6 2 2 3 3
150 of 704
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
151 of 704
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
152 of 704
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
Florida 1
Georgia timber value 1
Hawaii County of All deemed necesary
Hawaii-Honolulu Demolition cost
Idaho 1
Illinois Trim 153 of 704 1
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
Indiana 1
Iowa
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
154 of 704
Mississippi
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
Missouri No limitations on authority to make adjustments 1 1
Montana
Nebraska
Nevada
New Hampshire 1
New Jersey
New Mexico
New York 1
North Carolina
North Dakota
Ohio
155 of 704
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
Oklahoma
Oregon 1 1
Pennsylvania
Rhode Island
South Carolina
156 of 704
South Dakota 1
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
Tennessee
Texas Any other adjustments justified by market data 1 1
Utah 1 1
Vermont
Virginia
Washington
157 of 704
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
West Virginia
Wisconsin
Wyoming 1 1
US Totals 21 11
CA Alberta duress, partial interest 1 1
CA British Columbia 1 1
158 of 704
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 Manitoba 1
CA New Brunswick It is up to the agency to implement.
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
159 of 704
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
Saskatchewan service providers perform function; fee simple
Canadian Totals 6 4
160 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal 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
161 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal 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
162 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Florida 1 1 1 1
Georgia 1 1 timber value
Hawaii County of 1
Hawaii-Honolulu
Idaho 1
Illinois 1 Trim
163 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Indiana 1 1
Iowa 1
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
164 of 704
Mississippi
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Missouri 1 1 1 1 Adjustments mostly made at the local level
Montana 1
Nebraska 1
Nevada
New Hampshire 1
New Jersey
New Mexico
New York 1 1
North Carolina 1
North Dakota 1
Ohio 1
165 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Oklahoma 1
Oregon 1 1
Pennsylvania
Rhode Island NO ADJUSTMENTS ARE MADE TO SALES PRICE
South Carolina
166 of 704
South Dakota 1 1
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Tennessee
Texas 1 1 1 1 1 Any other adjustments justified by market data
Utah 1
Vermont 1 1
Virginia
Washington 1
167 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
West Virginia
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
168 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
CA Manitoba 1 1 1 1 1
CA New Brunswick
CA Newfoundland 1
CA NW terr
Nova Scotia 1
CA Ontario 1 Chattles
Prince Edward Island Qualification of sale data
CA Quebec 1 1
169 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question Question 26:
Question 26: 26: Intangible Question 26:
Personal Closing Question 26: personal Delinquent
property costs Brokerage fees property taxes Question 26: Other, describe (50-chars):
Saskatchewan
Canadian Totals 7 1 1 3 2
170 of 704
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
171 of 704
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
172 of 704
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.
See previous answer for adjustment items. Generally, maximum percentage is
Florida Yes 15 percent.
Georgia No
Hawaii County of No
Hawaii-Honolulu No
Idaho No
Illinois No 173 of 704
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.
Indiana No
Iowa No
Kansas No
Kentucky No
Louisiana No
Maine No
Maryland No
Massachusetts No
Michigan No
Minnesota No
174 of 704
Mississippi 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.
Missouri No
Montana No
Nebraska No
Nevada No
New Hampshire No
New Jersey No
New Mexico No
New York No
North Carolina No
North Dakota No
Ohio No
175 of 704
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.
Oklahoma No
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
176 of 704
South Dakota 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.
Tennessee No
Texas No
Utah No
Vermont No
Virginia No
Washington Yes 1% for personal property.
177 of 704
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.
West Virginia No
Wisconsin No
Wyoming No
US Totals
CA Alberta No
CA British Columbia No
178 of 704
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 Manitoba No
CA New Brunswick No
CA Newfoundland No
CA NW terr No
Nova Scotia No
CA Ontario No
Prince Edward Island No
CA Quebec No
179 of 704
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.
Saskatchewan No
Canadian Totals
180 of 704
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
181 of 704
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
182 of 704
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
Southern Bell v. Markham,
Florida Yes, provide citation (50 chars): 665 So.2d 272 (1995) 1 1
Georgia 1
Hawaii County of
Hawaii-Honolulu
Idaho 1 1
Illinois 183 of 704 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
Indiana 1 1 1
Iowa 1 1 1
Kansas
Kentucky 1
Louisiana 1
Maine 1 1
Maryland
Massachusetts 1
Michigan 1 1
Minnesota 1 1 1
184 of 704
Mississippi 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
Missouri 1 1
Montana
Nebraska 1 1 1
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
185 of 704
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
Oklahoma 1 1 1
Oregon 1 1
Litigation matters are not
Pennsylvania Yes, provide citation (50 chars): discussed in surveys 1
Rhode Island 1
South Carolina 1
186 of 704
South Dakota 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
Tennessee 1 1 1
Texas 1
Utah 1 1 1
Vermont 1 1
Virginia 1
Washington No 1
187 of 704
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
West Virginia
Wisconsin 1 1
Wyoming 1 1
US Totals 20 28 28
CA Alberta 1
CA British Columbia
188 of 704
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 Manitoba
CA New Brunswick 1 1
CA Newfoundland
CA NW terr
Nova Scotia
CA Ontario
Prince Edward Island
CA Quebec
189 of 704
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
Saskatchewan
Canadian Totals 1 2 0
190 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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
191 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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
192 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
Florida 1 1 1 Yes
Georgia 1 1 No
Hawaii County of 1 1 Yes
Hawaii-Honolulu 1 1 No
Idaho 1 Yes
Illinois 1 193 of 704 Yes
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
Indiana 1 1 Yes
Iowa 1 Yes
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
194 of 704
Mississippi 1 1 1 Yes
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
Missouri 1 1 Yes
Montana 1 1 no
Nebraska 1 1 1 Yes
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
195 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
Oklahoma 1 1 Yes
Oregon 1 1 1 1 Yes
Pennsylvania 1 No
Rhode Island 1 1 No
South Carolina No
196 of 704
South Dakota 1 Yes
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
Tennessee 1 1 1 Yes
Texas No
Utah 1 1 1 1 Yes
Vermont 1 1 Yes
Virginia 1 No
Washington 1 1 No
197 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
West Virginia 1 1 Yes
Wisconsin 1 1 Yes
Wyoming 1 Yes
US Totals 39 22 13 17
CA Alberta Quality assurance Yes
CA British Columbia 1 1 Yes
198 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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 Manitoba 1 1 Quality assurance Yes
CA New Brunswick 1 No
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
199 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 30: To
adjust or
Question 30: equalize
Question 30: To advise To assist 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?
test level ofappraisal linked
Saskatchewan 1 1 to roll confirmation No
Canadian Totals 7 4 3 0
200 of 704
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
201 of 704
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
202 of 704
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
Florida None. None.
Georgia
Hawaii County of N/A N/A
Hawaii-Honolulu
Idaho 1 0 1
Illinois 0 203 of 704 0
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
Indiana 21 1
Iowa 77 (2007) 0 1
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
204 of 704
Mississippi 0 6 out of 82
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
Missouri 23 23 1
Montana
Nebraska Approximately 30 2
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
205 of 704
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
Oklahoma Three Six 1
Oregon None None 1
Pennsylvania
Rhode Island
South Carolina
206 of 704
South Dakota 0 0
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
Tennessee 12 0 1
Texas
Utah 5 2 1
126 currently under orders (roughly
Vermont none 1/2 of State)
Virginia
Washington
207 of 704
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
West Virginia
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
208 of 704
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 Manitoba none none
CA New Brunswick
CA Newfoundland n/a n/a
CA NW terr
Nova Scotia
CA Ontario
Prince Edward Island
CA Quebec
209 of 704
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
Saskatchewan
Canadian Totals 0
210 of 704
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
211 of 704
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
212 of 704
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?
Florida 1 Yes, other level standard (describe variance):
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 1 213 of 704 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?
Indiana Yes 0.90-1.10
Iowa Yes, other level standard (describe variance):
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):
214 of 704
Mississippi N/A 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?
Missouri 1 1 Yes 0.90-1.10
Montana Yes 0.90-1.10
can recommend adjustments
Nebraska to the Commission Yes, other level standard (describe variance):
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
215 of 704
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?
Oklahoma Yes, other level standard (describe variance):
Oregon 1 1 Yes, other level standard (describe variance):
Pennsylvania No
Rhode Island No
South Carolina Yes, other level standard (describe variance):
216 of 704
South Dakota 1 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?
Tennessee No
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
217 of 704
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?
West Virginia Yes 0.90-1.10
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
218 of 704
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 Manitoba Yes 0.90-1.10
CA New Brunswick No
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):
219 of 704
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?
Saskatchewan Yes, other level standard (describe variance):
Canadian Totals 0 0 0
220 of 704
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
221 of 704
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
222 of 704
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?
Without CI = yes. With CI =
Florida no. No Yes
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 223 of 704 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?
Indiana Yes No
Iowa +/- 5% Yes No
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
224 of 704
Mississippi .75 - 1.25 Cl II, .85 - 1.15 cl II Yes 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?
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 Yes
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
North Dakota .95 - 1.05 If no, describe (50 chars): Board of Equalization No
Ohio No No
225 of 704
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?
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
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
226 of 704
South Dakota 85% - 100% Yes 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?
Tennessee No
Not applicable-appraisal level compliance is not
Texas tested
Utah Yes Yes
Vermont 0.80 - 1.00 Yes No
Virginia No
Washington No
227 of 704
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?
West Virginia No No
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
228 of 704
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 Manitoba No Yes
Not applicable-appraisal level compliance is not
CA New Brunswick tested
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
229 of 704
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?
0.98-1.02 primary audit &
Saskatchewan valuation; target is 1.0 Yes No
Canadian Totals
230 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used 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.
231 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Colorado
Connecticut 1
Delaware
District of Columbia 1
232 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Confidence intervals used ONLY with legal 100% LOA standard. Sample LOA point
Florida estimate used with range standard. 1
Georgia 95% confidence limit
Hawaii County of 1 1
Hawaii-Honolulu 1
Idaho 90% confidence interval around median 1
Illinois 233 of 704 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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Indiana
Iowa 1 1
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
234 of 704
Mississippi 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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
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
Montana of disperson meets requirements 1 1
Nebraska COD and PRD 1 1
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
235 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Oklahoma 1
Oregon 1 1
Pennsylvania 1 1
Rhode Island 1
South Carolina Index of inequality 1
236 of 704
South Dakota 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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Tennessee 1
Texas
Utah 95% Confidence interval 1 1
Vermont
Virginia 1
Washington
237 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
West Virginia
Wisconsin 1
Wyoming COD and PRD levels set by State Board of Equalization
US Totals 32 9
CA Alberta
CA British Columbia confidence intervals
238 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
CA Manitoba COD and the PRD 1
CA New Brunswick
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.
239 of 704
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: -
Question 38: Q38: If you use your ratio study to test appraisal level compliance-- is used for direct and/or indirect ARITHMETIC Used for direct
describe the reliability tests used. equalization. MEAN equalization
Saskatchewan
Canadian Totals 5 0
240 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct 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
241 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct 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
242 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Florida 1 1
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 1 243 of 704 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Indiana 1 1 1
Iowa 1 1 1
Kansas 1 1 1
Kentucky 1
Louisiana 1
Maine 1
Maryland 1 1
Massachusetts 1 1 1
Michigan
Minnesota 1 1 1 1
244 of 704
Mississippi 1 1 1 1 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Missouri 1 1 1 1
Montana 1 1 1 1
Nebraska 1 1 1 1 1 1 1
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
245 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Oklahoma 1 1 1 1
Oregon 1 1 1 1 1 1
Pennsylvania 1 1
Rhode Island 1 1 1 1 1
South Carolina 1
246 of 704
South Dakota 1 1 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Tennessee 1 1 1
Texas 1 1
Utah 1 1
Vermont 1 1
Virginia 1 1
Washington 1 1 1
247 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
West Virginia 1 1 1 1
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
248 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
CA Manitoba 1 1
CA New Brunswick
CA Newfoundland 1 1
CA NW terr 1
Nova Scotia 1 1
CA Ontario
Prince Edward Island 1
CA Quebec 1 1
249 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Question 39: - Question 39: - Used for Question 39: Question 39: - Used for Question 39: Question 39: -
Used for indirect Question 39: Used for direct indirect WEIGHTED Used for direct indirect GEOMETRIC Used for direct
equalization MEDIAN equalization equalization MEAN equalization equalization MEAN equalization
Saskatchewan 1
Canadian Totals 1 8 1 1 3 0 0 0 0
250 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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
251 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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
252 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
Florida Composite weighted mean. Yes
Georgia No
Hawaii County of No
Hawaii-Honolulu No
Idaho Yes
Illinois 253 of 704 Yes
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
Indiana No
Iowa No
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
254 of 704
Mississippi 1 1 Regressivity Index No
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
COD, PRD, Coeff of
Missouri 1 Concentration No
Montana yes
Nebraska Yes
Nevada No
New Hampshire 1 Yes
New Jersey Yes
New Mexico No
New York No
North Carolina No
North Dakota No
Ohio No
255 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
Oklahoma No
Oregon No
Pennsylvania Yes
Rhode Island No
South Carolina Yes
256 of 704
South Dakota Yes
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
Tennessee No
Texas No
Utah Yes
Vermont No
Virginia No
Washington No
257 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
West Virginia 1 1 COD No
Wisconsin Yes
Wyoming Yes
US Totals 2 6 1 2
Weighted med. equalization.
CA Alberta Median for qual ck No
CA British Columbia Yes
258 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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 Manitoba Yes
CA New Brunswick N/A No
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
259 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 39: - Question 39: -
Used for Question 39: - Used for Question 40: Q40: Do you test
indirect Question 39: Used for direct 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?
Saskatchewan No
Canadian Totals 0 1 0 0
260 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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
261 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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
262 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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
Florida Do not rely solely upon mean intervals
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 263 ofPoint estimates
704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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?
Indiana Yes Confidence intervals
Iowa Yes Point estimates
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
264 of 704
Mississippi No
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, of the IAAO Standard on reliability for level of appraisal, which
how 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
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 intervals
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
265 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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?
Oklahoma Yes Point estimates
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
266 of 704
South Dakota NO AFFECT Yes
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, of the IAAO Standard on reliability for level of appraisal, which
how 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?
Tennessee Yes Point estimates
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
267 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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?
West Virginia Yes Point estimates
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
268 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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
CA Manitoba No intervals
CA New Brunswick Yes Point estimates
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
269 of 704
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, of the IAAO Standard on reliability for level of appraisal, which
how 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?
Saskatchewan No
Canadian Totals
270 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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.
271 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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.
272 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
Florida No, the confidence interval fails to overlap 100 percent.
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. 273 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
Indiana compliance.
No, only the point estimates are used to make inferences about
Iowa 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.
274 of 704
Mississippi Yes, the confidence interval overlaps the threshold for compliance.
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
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.
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.
275 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
Oklahoma 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.
276 of 704
South Dakota Yes, the confidence interval overlaps the threshold for compliance. 1
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
Tennessee 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.
277 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
West Virginia 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.
278 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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 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.
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.
279 of 704
Question 45: Q45:
Hypothetical Studies
2008 Survey on Ratiosituation Revised 7/21/08
(continued). If the
Question 44: Q44: Hypothetical situation: There is a legal confidence interval overlaps
requirement for appraisals to fall between 90 and 110 percent of the threshold for compliance
market value as measured by the ratio study sample median. An and the situation (median
equalization order could be issued if the requirement is not met. A ratio 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
Saskatchewan compliance.
Canadian Totals 2 1 2
280 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Alabama
We have many very small
communities where data, if
any, is very scarce. So
decision to take action is case
Alaska 1 by case. 1
Arizona 1
Arkansas 1
California
281 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Colorado 1
Connecticut
Delaware
District of Columbia 1
282 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Florida 1 1 1
Georgia 1 1
Hawaii County of 1
Hawaii-Honolulu 1 1 1
Idaho 1
Illinois 283 of 704 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Indiana 1
Iowa 1
Kansas 1
Kentucky 1 1
Louisiana 1
Maine 1
Maryland
Massachusetts
Michigan 1
Minnesota 1 1 1 1
Withhold one mill and H/E 284 of 704
Mississippi 1 reimbursement 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Missouri 1
Montana lower the level of confidence yes
and base the compliance
Nebraska 1 decision on point estimate if 1
Nevada 1
New Hampshire 1
An order for compliance would
be given and the data would
New Jersey 1 be monitored. 1 1 1
New Mexico 1 1
New York 1
North Carolina 1
North Dakota 1 1
Ohio 1
285 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Oklahoma 1
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
286 of 704
South Dakota 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Tennessee 1
Increase the sample size to
Texas 1 narrow the confidence interval. 1
Utah 1
Vermont 1
Virginia 1
Washington 1
287 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
West Virginia 1
Wisconsin 1
Wyoming 1
US Totals 6 7 3 20 10 17
CA Alberta 1
CA British Columbia 1
288 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
CA Manitoba 1
CA New Brunswick 1
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
289 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 47: Q47: Hypothetical Question Question
situation (continued). How Question 47: 47: Use 47: Review
would your response differ if No influence the point level Question 47: Use additional
the sample COD (or other on decisions Question estimate measures information, such as sample
Question 46: Q46: If you measure of uniformity) also regarding 47: Lower only to from size, to make a final
Question 45: checked "Other," describe showed very poor uniformity? level of the level of evaluate previous determination about level
Other here: (check all that apply) confidence confidence level years compliance
Saskatchewan
Canadian Totals 2 2 1 1 1 6
290 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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
291 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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
292 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
Florida Yes 15 15 15 20 20
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 293 of
population of 704 less than 50,000 50,000 or population of
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
Indiana Yes All 15.0 or less All 20.0 or less
COD 20.0 or
Iowa Yes less
<= 20.0 for
Kansas Yes all 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 294 of 704
Mississippi Yes < for cl I and cl II
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
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
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
295 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
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
Manufactured
strctures =
Oregon Yes 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
296 of 704
South Dakota Yes COD 25 OR LESS COD 25 OR LESS LESS LESS COD 25 OR LESS COD 25 OR LESS
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
Tennessee No
Texas No
Utah Yes 15 20 20
Vermont
Vermont uses a Vermont uses a Vermont uses a uses 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
297 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
West Virginia Yes COD 15 or less COD 15 or less COD 20 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
298 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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 or less on all,
CA Manitoba Yes IAAO Std.
CA New Brunswick Yes
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
299 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 48: Q48: Regarding Question 50:
assessment uniformity: Do you have Question 49: Question 49: Large to mid-
specific standards or requirements for Question 49: Very Large to mid- Rural or small Question 50: Very sized
assessment uniformity as measured by large Jurisdictions/ sized jurisdictions/ jurisdictions/ Question 49: large jurisdictions/ jurisdictions/
the COD (Coefficient of Dispersion)? densely populated/ older & 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.
Saskatchewan No
Canadian Totals
300 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 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
301 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 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
302 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
Florida 20 20 20 20 20 20 20
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 704
303 ofthan 50,000 population of 50,000 or population of 50,000
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
Indiana All 20.0 or less All 20.0 or less
COD 20.0 or
Iowa less none none
<= 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
304 of 704
Mississippi
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
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
Nevada
20.0 or less
regardless 20.00 or less
or size or regardless of
New Hampshire strataof 15
COD size or strata
or less for COD of 15 or
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
305 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
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
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
306 of 704
South Dakota LESS LESS LESS COD 25 OR LESS COD 25 OR LESS LESS COD 25 OR LESS COD 25 OR LESS LESS
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
Tennessee
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
307 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
West Virginia COD 20 or less COD 20 or less COD 20 or less COD 20 or less COD 20 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
308 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
CA Manitoba
CA New Brunswick None used None used None used None used Non used None used None used
CA Newfoundland
CA NW terr
Nova Scotia
CA Ontario
Prince Edward Island
CA Quebec
309 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 50: Question 52:
Rural or small Question 51: Large to mid- Question 52:
jurisdictions/ Very large Question 51: sized Rural or small
older Question jurisdictions/ Question 51: Large Rural or small jurisdictions/ jurisdictions/
properties/ 50: Some rapid to mid-sized jurisdictions/ little Question 51: Question 52: Very slower little
depressed other development/ jurisdictions/ slower development/ Some other large jurisdictions/ development/ development/
market areas. standard/ active markets. development/ less depressed standard/ rapid development/ less active depressed
COD 25.0 or requirement, COD 15.0 or active markets. markets. COD requirement. active markets. COD markets. COD markets. COD
less. Specify: less. COD 20.0 or less. 25.0 or less. Specify: 20.0 or less. 25.0 or less. 30.0 or less.
Saskatchewan
Canadian Totals
310 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), 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
311 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), 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
312 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
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
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 313 of 704 Yes N/A 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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
PRD 0.98 to
Indiana Yes No 1.03
Other, Between
describe (50 90% and
Iowa Yes NA chars): 110%
<= 20.0 for PRD 0.98 to
Kansas all groups Yes 1.03
Kentucky No
Louisiana 20 or less No
Maine Other-- No
Describe
measure and the cod is used but
Maryland standard (50 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,
314 of 704 yes, Regressivity describe (50
Mississippi No Yes Index chars): .92 - 1.08
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
PRD 0.98 to
Missouri Yes 1.03
Montana Other-- Yes--Describe yes .98 - 1.03
Describe lower limit that PRD 0.98 to
Nebraska measure and
Other-- Use the COD you use (50 a COD of 5 or less Yes Not applicable 1.03
Describe
measure and
Nevada standard (50 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-- We look at the COD
Describe and review the study
North Carolina measure and as needed No No
No uniformity
measure is
North Dakota used No No
PRD 0.98 to
Ohio No Yes 1.03
315 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
20.0 or
Oklahoma Less No
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
316 of 704
South Dakota OR LESS 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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
No uniformity
measure is
Tennessee used No No
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
317 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
West Virginia No
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
318 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
PRD 0.98 to
CA Manitoba Yes 1.03
PRD 0.98 to
CA New Brunswick None used Yes None in addition. 1.03
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
319 of 704
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 have
Question Q53: If you do lower limit on related bias an alternative to the standards for
52: Some not use the the COD been (vertical inequity) PRD, you use price-related
other COD, what Question 53: Other-- established as Question 54: Yes-- as measured by the another statistical bias (vertical Question
standard/ uniformity Describe measure an indicator of Describe lower limit PRD (Price-Related test for price-related inequity), 57: Other,
requiremen measure is and standard (50 possible sales that you use (50 Differential) or other bias (vertical which do you describe
t. Specify: used? chars): chasing? chars): statistical tests? inequity), describe: use? (50 chars):
Other--
Describe
measure and
standard (50 No measures used
Saskatchewan chars): in primary audit No No
Canadian Totals
320 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can 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
321 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can 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
322 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Issue administrative orders
to correct systemic problems Other, describe (50
Florida Yes 1 with uniformity. Neither chars):
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 1 323 of 704 Both Point estimates
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Indiana Yes 1 1 Re-adjust; Partial Reappraisal Neither Point estimates
Confidence
Iowa Yes 1 NA Both intervals
Director has authority to
remove county appraiser Confidence
Kansas Yes 1 1 1 from 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
324 of 704
Mississippi Yes 1 1 Not applicable
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Missouri No Neither Not applicable
Montana Yes 1 Both Not applicable
Nebraska Yes 1 Not applicable Both Point estimates
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
325 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Other, describe (50
Oklahoma No Neither chars):
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
326 of 704
South Dakota No Neither Not applicable
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Tennessee No Neither Not applicable
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
327 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Appear before Property
Valuation Training and
West Virginia Yes 1 Procedures Commission. COD Point estimates
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
328 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
CA Manitoba No Both Not applicable
CA New Brunswick Yes 1 Neither Point estimates
Confidence
CA Newfoundland Yes 1 Both intervals
CA NW terr No Neither
Nova Scotia No Neither
Confidence
CA Ontario Yes Order reappraisal of selected COD intervals
work units. Revise
adjustment multipliers and
land rates to normalize Confidence
Prince Edward Island Yes 1 values. Both intervals
CA Quebec No Neither Point estimates
329 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 59: Q59: Question 62: Q62:
Question 58: Q58: What actions can Question Question 61: Q61: If you initiate action
Can your agency your agency initiate 59: Do you calculate as a result of
initiate any action as as a result of Withhold reliability measures, assessment
a result of assessment funding Question 60: Q60: If you such as confidence uniformity
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 uniformity statistics indicator is action
PRD, etc.) conditions? all that apply) reappraisal sharing) 59: Other can initiate? around the: dependent upon?
Saskatchewan No Neither Not applicable
Canadian Totals 3 0 1
330 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
Alabama Yes
Alaska Yes
Arizona Yes
Stagered amoung the
counties. Three or
five year cycle
depending upon rate
Arkansas No No No of growht.
California No No
331 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: 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
332 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
Point
estimates
together with
other
Florida indicators. Yes
Georgia Yes
Hawaii County of Yes
Hawaii-Honolulu Yes
Idaho Yes
Illinois No Yes No333 of 704 N/A
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
Indiana Yes
Iowa Yes
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
Maine No No No
Yes-indicate triennial every property regardless of COD <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
334 of 704 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
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
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 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.
335 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
SBOE not
acting on
Oklahoma COD Yes
Oregon Yes
Land Sales,
assessed
values and
Pennsylvania Market values Yes
EACH CITY/TOWN
MUST PERFORM A
FULL REVALUATION
EVERY NINETH
ALL REAL ESTATE YEAR,WITH
BASE YEAR PROPERTY CLASSES STATISTICAL
Yes-indicate IS YEAR OF EXCEPT FARM,FOREST, AND VALUATION
most recent REVALUATI OPEN SPACE ARE VALUED UPDATES EVERY
base year ON, OR AS OF LATEST THIRD AND SIXTH
used (50 STATISTICA REVALUATION OR YEAR BETWEEN
Rhode Island No No char): LU STATISTICAL UPDATE. REVALUATIONS.
South Carolina Yes
336 of 704
South Dakota Yes
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
Yes-indicate varies by counties select 4, 5,
most recent county or 6 year reappraisal
base year based on All property classes, except cycles. In the 6 year
Tennessee No No used (50 reappraisal public utility reappraisal cycle, an
Texas Yes
Utah Yes
Vermont Yes
Virginia Yes
Washington Yes
337 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
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.
DOR develops full
value each year
statistically; local
district revalues on
their own cycle - some
Yes-indicate each yr, most each 4-
most recent Each munic Residential, commercial, 7 years. Some munic.
base year decides agricultural, Undeveloped, do a market
used (50 which yr to Agricultural forest, forest, farm adjustment between
Wisconsin No No char): revalue buildings (other), personal. 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
338 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
Yes-indicate
most recent
base year
used (50 currently every four
CA Manitoba No Yes char): 2003 All years
CA New Brunswick Yes
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.
339 of 704
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
to annually value required to be 65: Q65: Is Question 65:
categories of property appraised during a property Yes-indicate Question 67: Q67:
Question 62: (other than agricultural or given year required to appraised at most recent Describe how your
Other, timberland) at 100 percent have its value a uniform base year Question 66: Q66: Describe appraisal and
describe (50 of current market value updated during the base year used (50 property classes associated valuation update
chars): (full cash value)? interim year or years? (e.g., 2001)? char): with the base year: cycles work:
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
340 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Alabama category Constitution chars): 10% percentage (50 chars): 10% (50 chars):
Other, every category of real
property is required to be at
Alaska 100%
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio 16% of statutory ratio percentage
Arizona category Statute chars): 10% percentage (50 chars): value (50 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%
341 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Colorado category Constitution chars): 7.96% percentage (50 chars): 29% (50 chars):
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Connecticut category Statute chars): 70 percentage (50 chars): 70 (50 chars):
No, enter your No, enter your
No, they can be established assessment ratio (50 No, enter your ratio ratio percentage
Delaware by each local jurisdiction chars): 60% percentage (50 chars): 60% (50 chars):
Other, every category of real
property is required to be at
District of Columbia 100%
342 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
Other, every category of real
property is required to be at
Florida 100%
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Georgia category Statute chars): 0.4 percentage (50 chars): 0.4 (50 chars):
Other, every category of real
property is required to be at
Hawaii County of 100%
No, they can be established
Hawaii-Honolulu by 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
No, they can be established assessment ratio (50 No, enter your ratio ratio percentage
Illinois by each local jurisdiction chars): 343 of 704 33.33 percentage (50 chars): 33.33 (50 chars):
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
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%
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Kansas category Constitution chars): 11.5 percentage (50 chars): 30% of use value (50 chars):
Other, every category of real
property is required to be at
Kentucky 100% No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 10% of Fair Market No, enter your ratio ratio percentage
Louisiana category chars): Value percentage (50 chars): Use Value (50 chars):
No, enter your Just Value i e No, enter your
No, they can be established assessment ratio (50 same level as all No, enter your ratio ratio percentage
Maine by each local jurisdiction chars): other catagorie percentage (50 chars): same (50 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
Yes, but ratios may differ by assessment ratio (50 344 of 704 No, enter your ratio ag/use value set ratio percentage
Mississippi category Statute chars): 10% cl I, 15% Cl II percentage (50 chars): by STC (50 chars):
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
Yes, but ratios may differ by No, enter your No, enter your ratio No, enter your
Missouri category Statute assessment ratio (50 19% percentage (50 chars): 12% ratio percentage
Yes, but ratios may differ by No, enter your Statutory tax rate No, enter your ratio No, enter your
Montana category Statute assessment ratio (50 declines annually percentage (50 chars): Productivity and ratio percentage
Agricultural
Yes, but ratios may differ by No, enter your ratio horticultural land
Nebraska category Statute Yes percentage (50 chars): at 75% Yes
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
No, they can be established assessment ratio (50 No, enter your ratio ratio percentage
New York by each local jurisdiction chars): varies percentage (50 chars): varies (50 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%
345 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
No, enter your 11-13.5%, and w/in 11-13.5%, and No, enter your
No, they can be established assessment ratio (50 1.5% range (RS, No, enter your ratio w/in 1.5% range ratio percentage
Oklahoma by each local jurisdiction chars): CM, AG) percentage (50 chars): (RS, CM, AG) (50 chars):
No, enter your Not enough space Not enough No, enter your
Yes, but ratios may differ by assessment ratio (50 to explain Oregon No, enter your ratio space to explain ratio percentage
Oregon category Constitution chars): laws percentage (50 chars): Oregon laws (50 chars):
No, they can be established
Pennsylvania by 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
346 of 704
South Dakota 100%
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
No, enter your No, enter your
Yes, but ratios may differ by assessment ratio (50 No, enter your ratio ratio percentage
Tennessee category Statute chars): 25% percentage (50 chars): 25% (50 chars):
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%
347 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
Other, every category of real
property is required to be at
West Virginia 100%
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%
348 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
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%
Other, every category of real
property is required to be at
CA Newfoundland 100%
No, they can be established
CA NW terr by 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
No, they can be established assessment ratio (50 thus 100% ratio not No, enter your ratio 100% ratio not ratio percentage
Prince Edward Island by each local jurisdiction chars): attainable percentage (50 chars): attainable (50 chars):
No, they can be established
CA Quebec by each local jurisdiction Yes Yes Yes
349 of 704
Question
69: 2008 Survey on Ratio Studies Revised 7/21/08
Q69: If
there is a
uniform Question 72: Q72:
fractional Question 70: Q70: For Question 71: Q71: For For Commercial
Question 68: Q68: Is there a assessment Residential Properties Farmland, Ranchland, Property, is the
uniform fractional assessment ratio for is the required Question 70: No, and Timberland is the Question 71: required
ratio for each category of each assessment ratio set enter your required assessment No, enter your assessment ratio
property in every local category of at 100% of Market assessment ratio ratio set at 100% of ratio percentage set at 100% of
assessment jurisdiction? property, Value? (50 chars): Market Value? (50 chars): Market Value?
Other, every category of real
property is required to be at
Saskatchewan 100%
Canadian Totals
350 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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 No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Alabama 20% chars): 20% chars): 30% chars): 20% No
Alaska
23%,
No, enter your decreasing No, enter your
23%, decreasing No, enter your ratio ratio by 1% ratio Recalculated
by 1% annually percentage (50 23%, decreasing by percentage (50 annually to percentage (50 annually,
Arizona to 20% chars): 1% annually to 20% chars): 20% chars): approx 21% No
Arkansas
California
351 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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 No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Colorado 29% chars): 29% chars): 29% chars): 29% No
No, enter your No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Connecticut 70 chars): 70 chars): 70 chars): 70 No
No, enter your No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Delaware 60% chars): 60% chars): 60% chars): 60% No
District of Columbia
352 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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?
Florida
No, enter your No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 ratio study percentage (50 ratio study
Georgia 0.4 chars): 0.4 chars): median ratio chars): median ratio No
Hawaii County of
No, enter your
ratio
percentage (50 Not
Hawaii-Honolulu Yes Yes chars): applicable Yes
Idaho
No, enter your No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Illinois 33.33 chars): 33.33 chars): of 704
353 33.33 chars): 33.33 No
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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?
Indiana
Iowa
No, enter your No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Kansas 25% chars): 25% chars): 30% 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, enter your No, enter your No
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Maine same chars): same chars): same chars): NA No
Maryland
Massachusetts
Michigan
Minnesota
No, enter your ratio No, enter your No, enter your
percentage (50 ratio 354 of 704 ratio
Mississippi 15% chars): 15% percentage (50 30% percentage (50 30% No
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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
Missouri 32% percentage (50 32% ratio 32% ratio 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 tax rate ratio rate set No
Nebraska Yes Yes Yes Yes
Nevada
New Hampshire
New Jersey
New Mexico
No, enter your ratio No, enter your No, enter your
percentage (50 ratio ratio
New York varies chars): varies percentage (50 varies percentage (50 varies No
North Carolina
North Dakota
Ohio
355 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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?
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 Except RR ratio
Oklahoma (RS, CM, AG) chars): AG) percentage (50 and Airlines percentage (50 11.84% No
Not enough
No, enter your space to No, enter your Not enough
Not enough No, enter your ratio ratio explain ratio space to
space to explain percentage (50 Not enough space to percentage (50 Oregon percentage (50 explain
Oregon Oregon laws chars): explain Oregon laws chars): laws chars): Oregon laws No
Pennsylvania Yes Yes Yes Yes
Rhode Island
South Carolina Yes Yes Yes Yes
356 of 704
South Dakota
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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 No, enter your
No, enter your ratio ratio ratio
percentage (50 percentage (50 percentage (50
Tennessee 40% chars): 40% chars): 55% chars): 55% No
Texas
Utah
Vermont
Virginia
Washington
357 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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?
West Virginia
gross
receipts,
No, enter your not ad No, enter your
ratio valorum ratio
percentage (50 other than percentage (50 gross
Wisconsin Yes chars): phone chars): receipts Yes
Wyoming Yes Yes Yes Yes
US Totals
CA Alberta
CA British Columbia
358 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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 Manitoba
CA New Brunswick
CA Newfoundland
CA NW terr Yes Yes Yes Yes
Nova Scotia
CA Ontario
Uniformity No, enter your Railroads
required thus No, enter your ratio Uniformity required ratio removed
100% ratio not percentage (50 thus 100% ratio not percentage (50 from PEI in
Prince Edward Island attainable chars): attainable chars): 1989. No
CA Quebec Yes Yes Yes Yes
359 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 74: Question 75: Question 76:
Question 73: Q73: Q74: For Public Q75: For Q76: For other
For Industrial Utilities, is the Question Railroads, is real property
Property, is the required 74: No, the required Question 75: types, is the
Question 72: No, required Question 73: No, assessment enter your assessment No, enter 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?
Saskatchewan
Canadian Totals
360 of 704
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
361 of 704
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
through
No, enter your ratio state forest
Colorado percentage (50 chars): 29% 1 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
362 of 704
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):
Florida Yes 1 1
.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 363 of 704 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):
Indiana Yes 1 1
No, enter your ratio
Iowa percentage (50 chars): Not Assessed 1 1
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 100% of use
Maryland percentage (50 chars): assessed - @ 100% use 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 364 of 704
Mississippi percentage (50 chars): 15% 1 15%
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
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 75% of
35% of 75% of
35% of tax value taxable 35% of
No, enter your ratio TV=acquis cost + value (TV). taxable
Nevada percentage (50 chars): infla-dd deprec TV=producti value (TV)
Values set Values set
by Current by Current
Use 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
agriculture use value or
North Carolina Yes land is market value.
flat tax 50
cents/acre
No, enter your ratio Personal property is for qualifying
North Dakota percentage (50 chars): exempt 1 woodlands
No, enter your ratio Ohio no lnger taxes
Ohio percentage (50 chars): TPP 1 1
365 of 704
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):
11-13.5% 11-13.5%
No, enter your ratio assessment assessment
Oklahoma percentage (50 chars): 10-15% range percentage percentage
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 -
PROPERTY IS WILL BE
No, enter your ratio EXEMPT FROM PRODUCTI
366 of 704
South Dakota percentage (50 chars): TAXATION IN SD 1 VITY 1
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):
25% of 25% of
No, enter your ratio market or market or
Tennessee percentage (50 chars): 30% use value use value
Texas Yes 1 1
Utah Yes 1 1
100% FMV 100% FMV
unless unless
enrolled in enrolled in
Vermont Yes Current 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
367 of 704
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
West Virginia percentage (50 chars): 60%
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
368 of 704
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):
CA Manitoba Yes 1 1
No, enter your ratio Do not assess $100.00 per
CA New Brunswick percentage (50 chars): chattel. acre
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
369 of 704
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):
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
370 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that 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
371 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that 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
372 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
Sample size
20 to 30 formula based on
Florida observations Yes COV. Yes
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 373Yes
of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
5 to 9
Indiana observations No No
Other, describe 2% or 10
Iowa (50 chars): 2% or 10 Yes minimum No
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 9 374 of 704
Mississippi observations No
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
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 Reconcile No
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 No
Established
when program
was established -
30 observations
30 or 10% of or 10% of total
Other, describe total properties properties in that
North Dakota (50 chars): in that class Yes class No
20 to 30
Ohio observations No Yes
375 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
See Okla. Tax
10 to 19 Comm. Rules,
Oklahoma observations Yes Title 710, Yes
Will vary by
Other, describe study 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
376 of 704
South Dakota observations No No
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
Less than 5
Tennessee observations No Yes 1
See The
Property Value
5 to 9 Study How to
Texas observations Yes Protest at this 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
377 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
Other, describe
West Virginia (50 chars): 3 observations No Yes
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
378 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
5 to 9
CA Manitoba observations No Yes 1
Less than 5
CA New Brunswick observations No Yes
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
379 of 704
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: Question
what is the (e.g., 3 percent Q82: If you 83: Q83: Question 84: Q84:
smallest of parcels in establish sample Do you If outliers are
sample you will category or a size quotas or identify trimmed, what Question 84: Question 84: Question 84:
use to evaluate Question 80: number based goals, describe and trim procedure do you 1.5 X 3.0 X Beyond 2
any category of Other, describe on a statistical how they are outlier use? (check all interquartile interquartile standard
property? (50 chars): sample size established. ratios? that apply) range range deviations
Saskatchewan No No
Canadian Totals 2 1 2
380 of 704
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
381 of 704
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
382 of 704
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:
Graphic
analyses for
sample/populatio
n, and percent
Fixed symmetric - remove change in value
Florida ratios <.30 and >1.70 No Yes methods.
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
383 of 704 No
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:
Indiana No
Iowa No
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
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
384 of 704
Mississippi No
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:
Missouri No
Montana no no Dependant upon
the
Nebraska Yes characteristics of
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
385 of 704
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:
Oklahoma No
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
386 of 704
South Dakota No
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 sales to # of
like properties in
population by
Tennessee 1 No Yes percentage
Stratification of
population by
property
Texas Yes category and
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
with assessors
Yes-indicate percentage to identify hot
Washington 1 (50 chars): 5% Yes spots.
387 of 704
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:
West Virginia No
% 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 for
5% or 2.5% at each end Yes-indicate percentage review in ratio
Wyoming of 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.
388 of 704
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:
set bench marks
from the most
representative/ty
CA Manitoba 1 No Yes pical
CA New Brunswick 1 No No
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
CA Quebec No
389 of 704
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:
Saskatchewan No
Canadian Totals 1 1 5
390 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of 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
391 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of 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
392 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Florida No Yes 1 2
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 393 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Indiana Nonstatutory requirement No
Iowa No No
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
394 of 704
Mississippi No No 1
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Missouri No Yes 2 1 3 1 1
Montana no yes 3 1 1 4 2
Nebraska No Yes 2 1 1 1 3
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
395 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Oklahoma No No
Oregon Nonstatutory requirement No
Pennsylvania Nonstatutory requirement Yes 2 3 4
Rhode Island No No
South Carolina No No
396 of 704
South Dakota Nonstatutory requirement Yes 1
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Tennessee Nonstatutory requirement Yes 3 2 4
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
397 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
West Virginia Nonstatutory requirement Yes 2
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
398 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
CA Manitoba No Yes 5 4 1 3 2
CA New Brunswick No No
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
399 of 704
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. Question 90:
have statutory Q89: Do you (check all that Comparison of Comparison of Question 90: expected Mass
requirements to check for test for sales apply in order average value average unit Split sample distribution of appraisal Question 90:
sales chasing? chasing? of use) changes values technique ratios techniques Other
Saskatchewan No No
Canadian Totals
400 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? 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
401 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Colorado No Yes Yes Appraisals only 1
Connecticut Yes Yes No
Delaware No
District of Columbia No No
402 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Florida Yes Yes No
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 403 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Indiana Yes Yes No
Iowa Yes No
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 404 of 704
Mississippi properties and No 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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Missouri No Yes No
Montana no yes no
Nebraska Not applicable Yes Yes No
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
405 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Oklahoma No Yes No
Oregon Yes No
Pennsylvania Yes Yes No
Rhode Island Yes Yes No
South Carolina Yes Yes No
DURING AUDIT OF
SALES - SAMPLE
406 of 704
South Dakota CHECKED 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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Tennessee Yes Yes No
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
407 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
West Virginia Yes No
Wisconsin Yes Yes No
Wyoming Yes Yes No
US Totals 4
CA Alberta Yes Yes No
CA British Columbia No No
408 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
CA Manitoba No No
CA New Brunswick No No
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
409 of 704
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 96: Q96: If you
Question 92: commercial commercial study is use both sales and
Q92: Can a machinery machinery conducted for appraisals for your Question 97: Q97: If you
taxing district and and commercial personal property ratio use appraisals for your Question
Question 91: Q91: If you or third party equipment equipment machinery and study, do you combine personal property ratio 97:
test for sales chasing and initiate legal considered are equipment, them in studying one type study, what appraisal Depreciatio
you said "Other" for action as a taxable considered which of the or category (e.g., technique(s) do you n or
techniques used, describe result of your personal taxable following does vehicles, machinery) of use? (check all that economic
the technique(s). ratio study? property? personal the study use? property? apply) life tables
Saskatchewan No Yes No
Canadian Totals 0
410 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: 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
411 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: 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
412 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Florida Yes 1 1 1 1
Georgia Yes 1 1 1 1
Hawaii County of No
Hawaii-Honolulu No
Idaho Yes 1 1 1 1
Illinois Yes 413 of 704 1 1 1 1
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Indiana Yes 1 1 1 1
Iowa Yes 1 1 1 1
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
414 of 704
Mississippi No
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Missouri yes
Montana yes 1 1 1 1
Nebraska Yes 1 1 1 1
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
415 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Oklahoma Yes 1 1 1 1
Oregon yes 1 1 1 1
Pennsylvania No
Rhode Island Yes 1 1 1 1
South Carolina Yes 1 1 1 1
416 of 704
South Dakota Yes
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Tennessee Yes 1 1 1
To estimate
school district
Texas 1 Cost appraoach taxable value. Yes 1 1 1 1
Utah No
Vermont Yes
Virginia no
Utilized in
equalizing
centrally
assessed
properties
(personl
property
portion). Also
weighted with
real property
ratio for
equalization
of state
Washington school levy. Yes 1 1 1 1
417 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
West Virginia Yes 1 1
Wisconsin Yes 1 1 1 1
Wyoming Yes 1 1 1 1
US Totals 1 1 30 30 28 27
CA Alberta Yes
CA British Columbia No
418 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
CA Manitoba No
CA New Brunswick No
CA Newfoundland No
CA NW terr Yes 1 1 1 1
Nova Scotia No
CA Ontario Yes
Prince Edward Island No
CA Quebec No
419 of 704
2008 Survey on Ratio Studies 101:
Question Revised 7/21/08
Q101: If you have a
Question 99: statutory exemption
Question 98: Q99: for intangible
Q98: If you use Describe how Question 100: personal property--
other personal the results of Q100: Do you have which types of Question
property ratio your personal a statutory property would 101:
Question study appraisal property ratio exemption for receive this Question Contracts
97: Iowa Question 97: techniques, list study are intangible personal exemption? (check Question 101: Question 101: 101: and contract
curves Other the techniques: used: property? all that apply) Capital stock Bonds Deposits rights
Saskatchewan No
Canadian Totals 0 0 1 1 1 1
420 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Alabama
Alaska 1 1 1 1 1 1 1 1
Arizona
Any other
Arkansas 1 1 1 1 1 1 1 1 1 intangible. Good survey.
California
421 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Optional
training
and/or
extended
Colorado 1 1 1 1 1 1 1 1 1 warranty n/a
Connecticut
Delaware 1 1 1 1 1 1 1 1 1
District of Columbia
422 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Florida 1 1 1 1 1 1 1 1 1
Enforcement of
discovered
deficiencies are
the responsibility
of another Stare
Government
office - the
Department of
Georgia 1 1 1 1 1 1 1 1 Revenue
Hawaii County of
Hawaii-Honolulu
Idaho 1 1 1 1 1 1 1 1 1
Illinois 1 1 1 1 1
423 of 704 1 1 1 1
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Indiana 1 1 1 1 1 1 1 1
Iowa 1 1 1 1 1 1 1
Kansas
Kentucky
Louisiana
Maine
Maryland 1
Massachusetts 1 1 1 1 1 1 1 1 1
Michigan
Minnesota 1 1 1 1 1 1 1 1 1
424 of 704
Mississippi
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Q83-86. We do
Missouri identify and trim
Montana 1 1 1 1 1 1 1
Nebraska 1 1 1 1 1 1 1 1 1
Nevada 1 1 1 1 1 1 1 1 1
No personal
property tax
New Hampshire 1 1 1 1 1 1 1 1 1 in NH
New Jersey n/a
NM is a "value
cap" state. Any
property used for
habitation is
New Mexico 1 1 1 1 1 1 1 1 considered
New York 1 1 1 1 1 1 1 1 1
Some
software is
North Carolina 1 1 1 1 1 1 1 1 1 taxable,
All personal
prop exempt
except
North Dakota utilities'
dealers in
intangibles
tax only. rest
Ohio exempt
425 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Where
permissive
Oklahoma 1 1 1 1 1 1 1 1 1 statutory or
Oregon 1 1 1 1 1 1 1 None
Pennsylvania
RATIO STUDY
IS USED
MOSTLY FOR
INFORMATIONA
L
PURPOSES,AND
IS NOT USED
AS A TOOL OF
ANY
OVERSIGHT
AGENCY.PROPE
Rhode Island 1 1 1 1 1 1 1 1 RTY TAX
South Carolina 1 1 1 1 1 1 1 n/a
426 of 704
South Dakota ALL
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
Tennessee 1 1 1 1 1 1 1 1 1
Any other There exists to
property that ratio studies in
is accepted Texas. The
Texas 1 1 1 1 1 1 1 1 1 as intangible. Texas Property
Utah
Outlier trimming
includes value
outliers
Vermont (influential sales).
Intangible
propety is
subject to
Virginia State tax only.
There are thirty-
nine counties in
the state. 18 are
on an annual
Stocks, cash, update cycle
accts while the majority
receivable, of the remaining
mortgages, are on a four year
Washington 1 1 1 1 1 notes. revaluation cycle.
427 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
West Virginia
Wisconsin 1 1 1 1 1 1 1 1
all listed in
IRS Section
Wyoming 1 1 1 1 1 1 1 1 1 197 None
US Totals 28 25 26 27 27 28 20 28 26
Legislation
defines
property
that's
CA Alberta assessable
CA British Columbia
428 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
CA Manitoba
This survey is
pretty well
CA New Brunswick complete.
CA Newfoundland
CA NW terr 1 1 1 1 1 1 1 1 1
Nova Scotia
Intangible
Property is
not assessed
CA Ontario in Ontario Ratio Study for
PEI is still in the
development
stage and is
Prince Edward Island being honed on a
CA Quebec
429 of 704
2008 Survey on Ratio Studies Revised 7/21/08
Question 102:
Q102: Please
provide
comments about
Question Question Question your ratio study
Question 101: 101: Custom Question Question Question Question 101: Other, practices that
101: Question Customer computer 101: Question 101: Rights- 101: 101: Trade specify (50 were not covered
Copyrights 101: Goodwill lists programs Licenses 101: Patents of-way Trademarks secrets chars): by this survey:
SAMA performs
two basic roles,
provincial
oversight in
Saskatchewan assessment
Canadian Totals 1 1 1 1 1 1 1 1 1
430 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Alabama Yes
Alaska Yes
Arizona Yes
Arkansas Yes
California Yes
431 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
I appreciate the
efforts that were
made to make this
a user friendly
tool. I
recommend
providing a place
for more proactive
clarification of
parties involved in
the process per
jurisdiction along
with more space
and less limited
areas to add
comments under
Colorado each question. Yes
Connecticut Yes
Delaware No
District of Columbia Yes
432 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Florida Yes mobleya@dor.state.fl.us
Well done. See
Georgia you in Reno. Yes
Little hard to
answer some of
these questions
as Hawaii
counties are not
regualted except
brosdly by statute,
also no other real
property taxing
Hawaii County of authorities exist. Yes
Hawaii-Honolulu Yes
Idaho Yes
Illinois Yes 433 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Indiana Yes
Iowa Yes
It gets easier
Kansas every time I take it. Yes
Kentucky Yes
Louisiana Yes
Maine Yes
Maryland Yes hsikorski@dat.state.md.us
Massachusetts Yes
Some answers
not possible. In
Michigan, all andersonh1@michigan.gov
Michigan property subject Yes sobelk2@michigan.gov
Minnesota Yes
434 of 704
Mississippi
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Some questions
Missouri were relevant to Yes
Montana yes
Nebraska Yes ruth.sorensen@nebraska.gov
Nevada Yes
New Hampshire Yes
It wasn't that
New Jersey painful. Yes
New Mexico rjkincaid@fastmail.fm
New York Yes
North Carolina Yes
North Dakota Yes
Ohio Yes
435 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Look forward to
seeing the
Oklahoma compiled results. Yes
Q55's answers
are not applicable
to the state of
Oregon. Forced
to select an
answer that may
Oregon be misleading. Yes
Question Q44 is
rethorical to
entities who follow
their respective
laws. Explanation
should be allowed
to indicate a
Pennsylvania better answer, Yes gschoffler@state.pa.us
I THOUGHT THE
SURVEY WAS
WELL DONE.I
DO THINK THAT
FOR EACH
QUESTION
THERE SHOULD
BE A NOT
APPLICABLE
OPTION, OR AN
OTHER OPTION
Rhode Island WITH SPACE TO Yes
South Carolina No
436 of 704
South Dakota Yes
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Tennessee Yes
carl.maultsby@cpa.state.tx.us
Texas Yes t.wooten@cpa.state.tx.us
Utah Yes gosborne@utah.gov
Vermont Yes
Virginia Yes keith.mawyer@tax.virginia.gov
Washington Yes
437 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
West Virginia Yes
Wisconsin Yes
Wyoming None Yes
US Totals
Some sections
required
explanation while
no space was
CA Alberta provided. Yes
CA British Columbia Yes bruce.turner@shaw.ca
438 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
CA Manitoba Yes
Survey well done
and easy to
CA New Brunswick answer. Yes
CA Newfoundland Yes
CA NW terr No
Nova Scotia Yes
CA Ontario Survey should Yes
have option of
N/A Not
Applicable. There
Prince Edward Island are many Yes
CA Quebec Yes
439 of 704
Question 104: Q104: Your
time and expertise in 2008 Survey on Ratio Studies Revised 7/21/08
completing this survey are
greatly appreciated and the
IAAO Technical Standards
Question 103: Committee thanks you.
Q103: Please Would you like a copy
share any (Adobe Acrobat PDF
comments you format) of the final report
may have about sent to your e-mail Question 104: Enter alternate e-
this survey: address? mail address here if preferred:
Some of the
mandatory
questions forced
us to put answers
Saskatchewan that do not fit with Yes
Canadian Totals
440 of 704
Session ID Submit Time Question 1: Name (first last): Question 1: Title:
227600010 Alabama 6/16/2008 12:25 Derrick Coleman Field Operations Supervisor
225770487 Alaska 6/6/2008 14:39 Ronald Brown Asst. State Assessor
219838630 Arizona 5/9/2008 16:58 Valerie Courtright Research and Compliance Manager
229387653 Arkansas 6/24/2008 13:51 Amy Gilbert Ratio Study Coordinator
224692949 California 6/2/2008 11:46 Mark Nisson Tax Policy Analyst
221876676 Colorado 5/19/2008 13:28 Kenneth Beazer Property Tax Specialist III
227610210 Connecticut 6/16/2008 12:56 Patrick Sullivan Sales Assessment Ratio Field Rep.
232528905 Delaware 7/10/2008 9:38 Louis Cox Assessment Supervisor
223624801 District of Columbia 5/28/2008 10:46 Cappello, Stephen Supervisory Appraiser
229991326 Florida 6/26/2008 18:54 Al Mobley
226262869 Georgia 6/10/2008 4:39 Todd Paschal Director - Sales Ratio Division
222967490 Hawaii County of 5/23/2008 18:03 Stanley Sitko Real Property Administrator
225715596 Hawaii-Honolulu 6/6/2008 11:53 PAULINE IWAMOTO PROPERTY VALUATION ANALYST III
219565172 Idaho 5/8/2008 15:18 Alan S. Dornfest Property Tax Policy Supervisor
229828628 Illinois 6/26/2008 8:25 David Fangmeier & Margaret Filipiak Supervisors, Sales Ratio & Equalization Unit
223678336 Indiana 5/28/2008 13:27 Barry Wood Assessment Division Director
223360333 Iowa 5/27/2008 10:38 Karen Cooper Revenue Examiner III
223867472 Kansas 5/29/2008 7:10 Peter Davis Ratio Study Manager
227811907 Kentucky 6/17/2008 9:44 Kim Holt Program Coordinator
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
248825229 Maryland 9/30/2008 6:15 wagner joe assessor supervisor
235170376 Massachusetts 7/23/2008 11:33 James Paquette Sr. Analyst
219204530 Michigan 5/7/2008 11:26 Harold E. Anderson Manager, Local Assessment Review Section
225709474 Minnesota 6/6/2008 10:26 Leonard Peterson Senior Research Analyst/Supervisor
Mississippi T. W. Bearden Division Director
224987533 Missouri 6/3/2008 13:29 Shawn T. Ordway Ratio Section Manager
234862355 Montana 7/22/2008 0:00 Debbie Jurcich Bureau Chief Management Analysts
226073617 Nebraska 6/9/2008 8:54 Ruth A Sorensen Property Tax Administrator
227091979 Nevada 6/13/2008 7:53 Terry Rubald Chief, Division of Assessment Standards
220080318 New Hampshire 5/12/2008 6:10 Linda Kennedy Manager, Equalization Bureau
220418758 New Jersey 5/14/2008 7:49 James LeBlon Prinicpal Field Representative
227886700 New Mexico 6/17/2008 12:58 Randall Kincaid Appraiser
232021825 New York 7/8/2008 9:19 james f. dunne director of tax research
226268530 North Carolina 6/10/2008 5:45 Bill Wilkes Assistant Director
221365078 North Dakota 5/16/2008 8:40 Marcy Dickerson State Supervisor of Assessments
221386884 Ohio 5/16/2008 9:43 Shelley Wilson Executive Administrator
219143450 Oklahoma 5/7/2008 8:25 Joe Hapgood, CAE Revenue Administrator
229826747 Oregon 6/26/2008 9:24 Al Gaines Appraiser/Analyst
231026524 Pennsylvania 7/2/2008 6:53 Gregory J. Schoffler Executive Director
224883272 Rhode Island 6/3/2008 8:16 JAMES SAVAGE SUPERVISOR-LOCAL GOVERNMENT ASSISTANCE
227795364 South Carolina 6/17/2008 8:56 Sandy Houck Special Projects Coordinator
Session ID Submit Time Question 1: Name (first last): Question 1: Title:
227759046 South Dakota 6/17/2008 6:57 Colleen R. Skinner Property Tas Specialist
227786563 Tennessee 6/17/2008 8:49 Barry Monson State Valuation Coordinator
219492696 Texas 5/8/2008 11:40 Buddy Breivogel Manager
232303236 Utah 7/9/2008 11:05 Gerald Osborne Real Property Section Manager
229283001 Vermont 6/24/2008 8:45 Mark Paulsen District Advisor Supervisor
223575935 Virginia 5/28/2008 8:44 H.Keith Mawyer Manager
223974014 Washington 5/29/2008 11:19 Deb Mandeville Property & Acquisition Specialist 5
231061853 West Virginia 7/2/2008 7:43 Judy Appraiser Manager
226546437 Wisconsin 6/11/2008 7:05 Scott Shields Equalization Section Chief
227127561 Wyoming 6/13/2008 10:11 Kenneth Uhrich Appraisal Supervisor
US Totals
223951192 CA Alberta 5/29/2008 10:23 Darryl Menzak Manager
233074212 CA Britich Columbia 7/13/2008 10:18 Bruce Turner Executive Director
225673715 CA Manitoba 6/6/2008 9:15 Goedon Tepleski Residential Valuation Coordinator
229306993 CA New Brunswick 6/24/2008 10:15 Losier Gérard Manager of Support Services
232579380 CA Newfoundland 7/10/2008 11:59 Glenn G Stacey Provincial CAMA Specialist
219819311 CA NW terr 5/9/2008 14:54 Terry Brookes Manager of Property Assessment
252185537 Nova Scotia 10/14/2008 15:16 Jean Thorburn VP-Quality Services
230083037 CA Ontario 6/27/2008 7:28 Craig Bishop Manager, Statistical Support
236189127 Prince Edward Island 7/29/2008 6:53 Janice MacDonald Valuation Coordinator
222414173 CA Quebec 5/21/2008 12:35 Gauthier Mathieu Chartered real estate appraiser
236740091 Saskatchewan 7/31/2008 9:46 Steve Suchan Director, Technical Standards
Canadian Totals
Question 1: Jurisdiction: Question 1: Agency name: Question 1: Country:
Alabama Alabama Alabama Department of Revenue United States
Alaska State of Alaska Office of the State Assessor USA
Arizona State of Arizona Arizona Department of Revenue USA
Arkansas State of Arkansas Assessment Coordination Department USA
California California Board of Equalization USA
Colorado State of Colorado Department of Local Affairs, Div. of Property Tax USA
Connecticut State of Connecticut State of Connecticut USA
Delaware Kent County, Delaware Assessment Division USA
District of Columbia Washington, DC Office of Tax and Revenue
Florida Florida Florida Department of Revenue USA
Georgia State of Georgia Department of Audits and Accounts US
Hawaii County of County of Hawaii Real Property Tax Division USA
Hawaii-Honolulu CITY AND COUNTY OF HONOLULU REAL PROPERTY ASSESSMENT DIVISION USA
Idaho Idaho Idaho State Tax Commission U.S.
Illinois Illinois Dept. of Revenue United States
Indiana Indiana Department of Local Government Finance United States
Iowa State Iowa Department of Revenue USA
Kansas State of Kansas Property Valuation Division USA
Kentucky Kentucky Kentucky Department of Revenue USA
Louisiana Louisiana Tax Commission USA
Maine Maine Maine Revenue Service USA
Maryland state of maryland state of maryland dept of assessments and taxation usa
Massachusetts Commonwealth of Massachusetts Department of Revenue USA
Michigan State of Michigan Michigan Department Treasury USA
Minnesota State of Minnesota Minnesota Department of Revenue USA
Mississippi State of Mississippi Mississippi State Tax Commission USA
Missouri Missouri State Tax Commission of Missouri USA
Montana Montana Department of Revenue USA
Nebraska Nebraska Department of Revenue USA
Nevada State of Nevada Department of Taxation United States
New Hampshire State of New Hampshire NH Dept. of Revenue Administration USA
New Jersey State of New Jersey Div. of Taxation US
New Mexico NM Taxation & Revenue Dept Property Tax Division USA
New York State NY State Office of Real Property Services US
North Carolina North Carolina Department of Revenue United States
North Dakota State of North Dakota Office of State Tax Commissioner United States
Ohio Ohio Department of Taxation USA
Oklahoma State of Oklahoma Oklahoma Tax Commission USA
Oregon Oregon Oregon Department of Revenue USA
Pennsylvania Commonwealth of Pennsylvania State Tax Equalization Board United States
Rhode Island STATE OF RHODE ISLAND DIVISION OF PROPERTY VALUATION
South Carolina Property Div. South Carolina Department of Revenue U.S.
Question 1: Jurisdiction: Question 1: Agency name: Question 1: Country:
South Dakota South Dakota Department of Revenue and Regulation USA
Tennessee State of Tennessee Comptroller Division of Property Assessments USA
Texas State of Texas Comptroller of Public Accounts US
Utah State of Utah Utah State Tax Commission USA
Vermont State of Vermont Vermont Tax Department USA
Virginia Virginia Department of Taxation
Washington Washington Dept of Revenue, Property Tax Division USA
West Virginia WV State Tax Department USA
Wisconsin State of Wisconsin Department of Revenue United States
Wyoming State of Wyoming Property Tax Division USA
US Totals
CA Alberta Province of Alberta Municipal Affairs Canada
CA Britich Columbia British Columbia BC Assessment Authority Canada
CA Manitoba Province of Manitoba Assessment Services Canada
CA New Brunswick New Brunswick Service New Brunswick Canada
CA Newfoundland Newfoundland Municipal Assessment Agency Inc Canada
CA NW terr Northwest Territories Municipal and Community Affairs Canada
Nova Scotia Nova Scotia Property Valuation Services Corporation Canada
CA Ontario Province of Ontario Municipal Property Assessment Corporation (MPAC) Canada
Prince Edward Island Prince Edward Island Provincial Treasury, Taxation & Property Records CANADA
CA Quebec Quebec Ministry of municipal affairs and regions Canada
Saskatchewan Saskatchewan Saskatchewan Assessment Management Agency (SAMA) Canada
Canadian Totals
Question 1: E-mail address: Question 1: Phone: Question 2: Q2: What is your jurisdiction type?
Alabama derrick.coleman@revenue.alabama.gov 334-242-1525 State agency
Alaska ronald.brown@alaska.gov (907) 269-4565 State agency
Arizona vcourtright@azdor.gov 602.716.6866 State agency
Arkansas Amy.Gilbert@acd.state.ar.us 501-324-9121 State agency
California Mark.Nisson@boe.ca.gov 916-324-0295 State agency
Colorado ken.beazer@state.co.us 303-866-2790 State agency
Connecticut patrick.j.sullivan@ct.gov 860-418-6406 State agency
Delaware lou.cox@co.kent.de.us 302-744-2402 Local
District of Columbia Stephen.Cappello@dc.gov (202)442-6738 Other, describe (50 char limit):
Florida mobleya@dor.state.fl.us 850-487-0945 State agency
Georgia paschal@audits.ga.gov 404-656-0492 State agency
Hawaii County of ssitko@co.hawaii.hi.us (808) 961-8286 Local
Hawaii-Honolulu piwamoto@honolulu.gov (808) 527-5548 Local
Idaho adornfest@tax.idaho.gov 208-334-7742 State agency
Illinois david.fangmeier@illinois.gov 217-557-0965 State agency
Indiana Bwood@dlgf.in.gov (317) 232-3762 State agency
Iowa karen.cooper@iowa.gov 515-281-3304 State agency
Kansas pete_davis@kdor.state.ks.us 785 296-3770 State agency
Kentucky kim.holt@ky.gov 502/564-8338 State agency
Louisiana jeffrey.crosby@la.gov 225.925.7830 x222 State agency
Maine Thoams.e.walker@maine.gov 207 287-4785 State agency
Maryland jwagner@dat.state.md.us 410-767-1199 State agency
Massachusetts paquettej@dor.state.ma.us 617-626-2395 State agency
Michigan AndersonH1@michigan.gov 517-373-3327 State agency
Minnesota Leonard.Peterson@state.mn.us (651)556-6110 State agency
Mississippi 601-876-7164 State agency
Missouri shawn.ordway@stc.mo.gov 573-751-1726 State agency
Montana djurcich@mt.gov 406-841-573 State agency
Nebraska ruth.sorensen@nebraska.gov 402-471-5962 State agency
Nevada trubald@tax.state.nv.us 775-684-2095 State agency
New Hampshire lkennedy@rev.state.nh.gov 603-271-2687 State agency
New Jersey james.leblon@treas.state.nj.us 609-633-7498 State agency
New Mexico Randallj.kincaid@state.nm.us 575-528-6156 State agency
New York jim.dunne@orps.state.ny.us 518-473-4532 State agency
North Carolina william.wilkes@dornc.com (919) 733-7711 State agency
North Dakota mdickerson@state.nd.gov 701.328.3128 State agency
Ohio shelley_wilson@tax.state.oh.us 614-466-5744 State agency
Oklahoma jhapgood@tax.ok.gov (405) 319-8227 State agency
Oregon al.gaines@state.or.us 541.686.7939 State agency
Pennsylvania gschoffler@state.pa.us (717) 787-5950 State agency
Rhode Island JSAVAGE@MAIL.STATE.RI.US 401-222-2885 State agency
South Carolina houcks@sctax.org (803) 898-5478 State agency
Question 1: E-mail address: Question 1: Phone: Question 2: Q2: What is your jurisdiction type?
South Dakota COLLEEN.SKINNER@STATE.SD.US (605) 773-5120 State agency
Tennessee barry.monson@state.tn.us (615) 401-7912 State agency
Texas buddy.breivogel@cpa.state.tx.us 5123058681 State agency
Utah gosborne@utah.gov 801-541-6874 State agency
Vermont mark.paulsen@state.vt.us 802-828-5870 State agency
Virginia keith.mawyer@tax.virginia.gov (804) 367-8020 State agency
Washington debm@dor.wa.gov (360) 570-5863 State agency
West Virginia sjudy@tax.state.wv.us 3045583940 State agency
Wisconsin Scott.Shields@revenue.wi.gov (608) 266-8223 State agency
Wyoming kuhric@state.wy.us (307) 777-5232 State agency
US Totals US Totals
CA Alberta darryl.menzak@gov.ab.ca 780-422-3110 Provincial agency
CA Britich Columbia bruce.turner@bcassessment.ca 250-595-6211 Provincial agency
CA Manitoba gordon.tepleski@gov.mb.ca Provincial agency
CA New Brunswick gerard.losier@snb.ca (506)-457-7862 Provincial agency
CA Newfoundland gstacey@maa.ca 709-724-1532 Provincial agency
CA NW terr terry_brookes@gov.nt.ca (867) 920-3023 Territory
Nova Scotia thorbujp@gov.ns.ca 902-222-6865 Provincial agency
CA Ontario bishopcr@mpac.ca 905-937-6182 Provincial agency
Prince Edward Island ajmacdonald@gov.pe.ca (902) 368-6631 Provincial agency
CA Quebec mathieu.gauthier@mamr.gouv.qc.ca 418-691-2015, p 3180 Provincial agency
Saskatchewan steve.suchan@sama.sk.ca 306 924-8024 Provincial agency
Canadian Totals Canadian Total
Question 2: Other, describe (50 char limit): State Local Other Provincial Territory
Alabama 1
Alaska 1
Arizona 1
Arkansas 1
California 1
Colorado 1
Connecticut 1
Delaware 1
Best described as local, without state
District of Columbia oversight. 1
Florida 1
Georgia 1
Hawaii County of 1
Hawaii-Honolulu 1
Idaho 1
Illinois 1
Indiana 1
Iowa 1
Kansas 1
Kentucky 1
Louisiana 1
Maine 1
Maryland 1
Massachusetts 1
Michigan 1
Minnesota 1
Mississippi 1
Missouri 1
Montana 1
Nebraska 1
Nevada 1
New Hampshire 1
New Jersey 1
New Mexico 1
New York 1
North Carolina 1
North Dakota 1
Ohio 1
Oklahoma 1
Oregon 1
Pennsylvania 1
Rhode Island 1
South Carolina 1
Question 2: Other, describe (50 char limit): State Local Other Provincial Territory
South Dakota 1
Tennessee 1
Texas 1
Utah 1
Vermont 1
Virginia 1
Washington 1
West Virginia 1
Wisconsin 1
Wyoming 1
US Totals 48 4 0 0 0
CA Alberta 1
CA Britich Columbia 1
CA Manitoba 1
CA New Brunswick 1
CA Newfoundland 0 1
CA NW terr 1
Nova Scotia 1
CA Ontario 1
Prince Edward Island 1
CA Quebec 0 1
Saskatchewan 1
Canadian Totals 0 0 0 10 1
Question 3: Q3: How often is your jurisdiction
required to conduct ratio studies? Indicate if annual
or explain other variations. Annually Biannually Semi-Annually Every 3 years Every 4 years Not required Unclear Answer
Alabama Annual 1
Alaska Not required by statute. 1 0
Statutes say we MAY conduct studies annually. (We
Arizona do). 1 0
Annual except real estate. Real estate is after
reappraisal. Three to five year reappraisal. Can do
Arkansas ratio study on real estate at any time. 1 0
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 under the
California vagaries of Proposition 13. 0
Colorado Annual 1
Connecticut Annual 1
It is not required to conduct ratio studies and such
Delaware studies are not conducted 1
District of Columbia annual 1
Florida Annual 1
Georgia annually 1
Hawaii County of Annual 1
Hawaii-Honolulu Annual and as need arises. 1
Idaho annual 1
Illinois Annually 1
Indiana Annually 1
Iowa Annually 1
Kansas Annually 1
Kentucky Annually 1
Louisiana Annually 1
Maine Annual 1
Maryland 1
md reassesses every property on a triennial basis, a ratio study is done annually for the third being reassessed
Massachusetts Every 3 years. 1
Ratio and/or appraisal studies are the responcibility
Michigan of the County Equalization department. 1 0
Minnesota Annual 1
Mississippi At least every 4 years 1
Missouri Bi-ennial, following each bi-ennial reassessment. 1
Annual for railroad and airlines; verify cyclical 6 year
Montana cycle reappraisal activity
Nebraska Annually 1
Question 3: Q3: How often is your jurisdiction
required to conduct ratio studies? Indicate if annual
or explain other variations. Annually Biannually Semi-Annually Every 3 years Every 4 years Not required Unclear Answer
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
State is not required to conduct ratio studies, but
counties (36) are required by statute to do so
Oregon annually. 1 0
Pennsylvania Annual and when Court Ordered 1
Rhode Island ANNUAL 1
South Carolina Annually 1
South Dakota ANNUAL 1
Tennessee Every 2 years 1
Texas Annually 1
Utah Annual 1
Vermont Annually 1
Virginia Annual 1
Washington Annually 1
West Virginia Annual 1
Wisconsin Annually, but quarterly report is also run 1
Wyoming Annually 1
US Totals 44 2 1 1 1 1 0
CA Alberta Annual 1
Annual for performance reporting; more frequent for
CA British Columbia valuation & audit purposes. 1
We are not required under any statute we do
CA Manitoba however as policy conduct a study each year. 1
CA New Brunswick Annually 1
CA Newfoundland Every 3 years 1
CA NW terr No specific requirement. 1 0
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
Question 3: Q3: How often is your jurisdiction
required to conduct ratio studies? Indicate if annual
or explain other variations. Annually Biannually Semi-Annually Every 3 years Every 4 years Not required Unclear Answer
CA Quebec Annually 1
Saskatchewan Annual as per primary audit legislation 1
Canadian Totals 8 0 0 1 2 0
other
Alabama
Alaska
Arizona
Arkansas
California 1
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii County of
Hawaii-Honolulu
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana 1
Nebraska
other
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
US Totals 2
CA Alberta
CA British Columbia
CA Manitoba
CA New Brunswick
CA Newfoundland
CA NW terr
Nova Scotia
CA Ontario
Prince Edward Island
other
CA Quebec
Saskatchewan
Canadian Totals
Question 6: Q6: If you use
both sales and independent
appraisals, can they be
Question 5: Q5: Which of combined in order to study
the following does your real one type or category of
property ratio study include? Sales Only Appraisals Only Both Sales and Appraisals property? Yes
Alabama Sales only 1
Alaska Sales only 1 0
Arizona Sales only 1
Both sales and independent
Arkansas appraisals 1 Yes, comments (50 char limit): 1
California Independent appraisals only 1
Both sales and independent
Colorado appraisals 1 Yes, comments (50 char limit): 1
Connecticut Sales only 1
Delaware
District of Columbia Sales only 1
Both sales and independent
Florida appraisals 1 Yes, comments (50 char limit): 1
Both sales and independent
Georgia appraisals 1 1
Hawaii County of Sales only 1
Hawaii-Honolulu Sales only 1
Idaho Sales only 1
Illinois Sales only 1
Both sales and independent
Indiana appraisals 1 0
Both sales and independent
Iowa appraisals 1 Yes, comments (50 char limit): 1
Kansas Sales only 1
Both sales and independent
Kentucky appraisals 1 1
Both sales and independent
Louisiana appraisals 1 Yes, comments (50 char limit): 1
Both sales and independent
Maine appraisals 1 1
Question 6: Q6: If you use
both sales and independent
appraisals, can they be
Question 5: Q5: Which of combined in order to study
the following does your real one type or category of
property