Assessment Practices Review Panel - St. Louis County

3 Panel Charge and Findings
3.1 Introduction
This chapter describes the key findings based on the expert presentations. It will first
define in measurable terms the assessment panel’s charge concerning Timely, Uniform
and Fair (TUF) assessments. This is followed by an overview of the panel’s key findings,
analysis and short term recommendations to improve the current mixed assessment
system based on the expert presentations and background information they have
reviewed. This chapter concludes with a review of the implications of moving from a
mixed assessment system to a True County system and a majority panel recommendation
to move long term (5 year plan horizon) toward a True County system.
3.2 Panel charge: Defining Timely, Uniform, and Fair
The panel’s charge is to work toward a TUF assessment system and to make
recommendations for improvement of the current system to achieve this. To make this
charge more specific, the panel members have defined performance indicators that can be
used to evaluate whether the current system meets these three criteria and what can be
done to make improvements.
Timely
- A physical inspection of a property is done once every five years (State
requirement) and the results of this inspection are entered into the CAMA system.
- Timely sharing of changes to properties by the responsible departments with the
county and local assessors (new construction, improvements, property changes) so
they know when a property needs to be reassessed.
o New construction is assessed between issuing a permit and the next
assessment date. The assessment accurately reflects the property as of the
assessment date and is entered into the system.
o Abatement, splits, consolidation of parcels are assessed between approval
and next assessment date and are entered into the system.
o Classification changes are made between time of change and the next
assessment date and are entered into the system.
- Assessments that are out of DoR’s acceptable range (sales ratio) must be adjusted
each year.
- Timely dispute resolution (following state statute procedures).
- Timely information sharing by County and DoR regarding new assessment
techniques, technology, legislative updates, etc., with the local assessors.
- Timely response to public requests for information (two-day call back at
minimum).
St. Louis County Assessment Practices Review Panel Draft Report February 2012 Page 18