1

ASSESSOR Mission Providing excellence in public service through complete, accurate, and timely

assessments of all property subject to taxation. Description The Assessor’s Office locates and appraises all real and personal property in the County

and uses these values to create the secured and unsecured tax rolls. The Office maintains the tax rolls, authenticates and records changes in ownership of real property and maintains the appraisal map system. The Office processes Abatement (“tax cap”) claim forms that limit the increase in the amount of taxes for qualified property owners. The Office processes requests for exemptions on real estate and personal property and approves those that meet NRS requirements. The Office consists of four divisions: Administration, Appraisal, Data Management, and Mapping.

Statutory Authority: NRS 361 Revenue and Taxation; Nevada Admin Code 361 Revenue and Taxation:

Generally.

Note 1: FY12/13 Tentative includes $260,600 department reduction target approved by the Board of

County Commissioners on February 14, 2012.

Salaries & Wages

$3,660,411 66%

Employee Benefits

$1,423,317 26%

Services & Supplies $432,625

8%

Fiscal Year 2012-2013 Budget by Category $5,516,353

85.00 85.00 85.00

62.00 59.00 59.00

Department FTE Trend

2

Note 1: FY12/13 Tentative includes $260,600 department reduction target approved by the Board of County Commissioners on February 14, 2012.

Note 2: The Other Restricted Revenue Fund includes grants, donations, and statutorily restricted sources of revenue to support department operations. These funds have been included in Actual and Estimate columns to provide complete information on the costs available to support department operations but have not been budgeted in FY12/13 Tentative.

Department FY11/12 Strategic Plan

1.0 Strategic Objective: Complete mandated functions specified in NRS and/or Nevada Administrative Code

Outcome Goal Measure & Target Status 1.1 Community confidence in public/government institutions

1.1.1 Appraise all real and personal property annually

M: # of properties appraised T: 171,200 M: # of personal property accounts appraised T: 30,000

100%

93%

1.1.2 Process corporate and personal exemptions

M: # of exemption applications processed T: 12,000

100%

1.1.3 Carry out provisions of tax cap legislation 1.1.4 Prepare and defend appeals filed to the Boards of Equalization

2.0 Strategic Objective: Provide Excellent Public Service

Outcome Goal Measure & Target Status 2.1. Citizen satisfaction with Washoe County Government

2.1.1 Accurate, up to date and easily understood assessment information

2.1.2 Increase internet presence M: # of website hits T: 3,600,000

4,200,000

FY07/08 FY08/09 FY09/10 FY10/11 FY11/12 FY12/13Capital Outlay $- $550,113 $76,185 $212,356 $1,153,768 $-Services & Supplies $532,111 $308,300 $278,216 $381,959 $847,019 $432,625 Employee Benefits $1,627,148 $1,462,478 $1,397,757 $1,433,920 $1,491,368 $1,423,317 Salaries & Wages $4,819,524 $4,364,920 $3,883,034 $3,795,800 $3,734,802 $3,660,411

$6,978,783 $6,685,811

$5,635,192 $5,824,035

$7,226,957

$5,516,353

Department Expenditures Trend

3

2.1.3 Promote personal and professional contact with public

M: # of in-office public service contacts T: 42,000

44,000

2.1.4 Create two-character neighborhood maps for website

M: # of maps created T: 25

100%

2.1.5 Develop process to allow public to query assessor data via website

M: Completion of project T: 6/30/12

0%

2.1.6 Provide petitioners the ability to access their Hearing Evidence electronically

M: Completion of project T: 12/31/11

0%

2.1.7 Create process for personal exemption holder to access balance cards via website

M: Completion of project T: 4/1/12

90%

Outcome Goal Measure & Target Status

2.2 Increase governmental trust and cooperation

2.2.1 Explore regional collaboration between Dept. of Motor Vehicles and county assessors regarding applying personal exemption value against government services tax on motor vehicles

Project is currently in development stage.

3.0 Strategic Objective: Increase efficiency and accuracy of property assessments

Outcome Goal Measure & Target Status 3.1 Improved economic security of citizens, businesses, and the community

3.1.1 Maintain accurate record of property ownership

M: # of transfers processed T: 100%

100%

3.1.2 Improve compliance in Commercial Personal Property reporting

M: % of commercial accounts estimated T: 4% M: % of online commercial account filings T: 52%

9%

49%

3.1.3 Evaluate various CAMA systems for potential upgrade 3.1.4 Convert existing hardcopy documents to digital formats 3.1.5 Update Assessor parcel maps utilizing the Arc-GIS geodatabase 3.1.6 Increase utilization of TDE database

M: # of scanned documents T: 60,000 M: % of 6,600 maps updated T: 35% M: # of workflows created in TDE T: 5

105,000

30%

2

4.0 Strategic Objective: Develop Department Workforce

Outcome Goal Measure & Target Status 4.1. Engaged, skilled and valued employees

4.1.1Encourage participation in continuing education

M: # of educational hours obtained T: 100

102

4.1.2 Encourage supervisors to attend the core supervisory training series

M: % of supervisors who have completed series T: 10%

41% 4.1.3 Provide cross-training opportunities among divisions

Department FY12/13 Strategic Plan

1.0 Strategic Objective: Complete mandated functions specified in NRS and/or Nevada Administrative Code

Outcome Goal Measure & Target Status 1.1 Community confidence in public/government institutions

1.1.1 Appraise all real and personal property annually

M: # of properties appraised T: 171,200 M: # of personal property accounts appraised T: 30,000

4

1.1.2 Process corporate and personal exemptions

M: # of exemption applications processed T: 12,000

1.1.3 Carry out provisions of tax cap legislation 1.1.4 Prepare and defend appeals filed to the Boards of Equalization

2.0 Strategic Objective: Provide Excellent Public Service

Outcome Goal Measure & Target Status 2.1. Citizen satisfaction with Washoe County Government

2.1.1 Accurate, up to date and easily understood assessment information

2.1.2 Increase internet presence M: # of website hits T: 4,600,000

2.1.3 Promote personal and professional contact with public

M: # of in-office public service contacts T: 42,000

2.1.4 Create process for online filing of Aircraft Declaration

M: Completion of project T: October 31, 2012

2.1.5 Refine process for online partial abatement filing

M: % online filings T: 35%

Outcome Goal Measure & Target Status

2.2 Increase governmental trust and cooperation

2.2.1 Collaborate with Dept. of Motor Vehicles and county assessors regarding applying personal exemption value against government services tax on motor vehicles

M: Completion of project T: June 30, 2013

3.0 Strategic Objective: Increase efficiency and accuracy of property assessments

Outcome Goal Measure & Target Status 3.1 Improved economic security of citizens, businesses, and the community

3.1.1 Maintain accurate record of property ownership

M: % of transfers processed T: 100%

3.1.2 Improve compliance in Commercial Personal Property reporting 3.1.2.1 Maintain commercial personal property audit program

M: % of commercial accounts estimated T: 4% M: % of online commercial account filings T: 52% M: new assessed value discovered T: 7,500,000

3.1.3 Convert Real Property CAMA system from Assesspro to TDE 3.1.4 Convert existing hardcopy documents to digital formats 3.1.5 Update Assessor parcel maps utilizing the Arc-GIS geodatabase 3.1.6 Increase utilization of TDE database

M: Completion of project T: June 30, 2013 M: # of scanned documents T: 60,000 M: % of 6,600 maps updated T: 35% M: # of workflows created in TDE T: 5

4.0 Strategic Objective: Develop Department Workforce

Outcome Goal Measure & Target Status 4.1. Engaged, skilled and valued employees

4.1.1Encourage participation in continuing education

M: # of educational hours obtained T: 100

4.1.2 Provide cross-training opportunities among divisions

5

Output Measures

Department Objective

Measure

FY 09-10 Actual

FY 10-11 Actual

FY 11-12 Estimate

FY 12-13 Projected

Reappraise all real and personal

property in Washoe County

# of properties appraised

171,500

30,965

172,000 parcels

30,000

personal property

accounts

172,000 parcels

30,000

personal property

accounts

172,000 parcels

30,000

personal property accounts

Improve compliance in Commercial

Personal Property reporting

% of accounts estimated % of online filings

6%

45%

5%

50%

4%

52%

4%

52%

Provide access to online filing of Aircraft Declaration

October 31, 2012

Update Assessor parcel maps utilizing Arc-GIS geodatabase

% of 6,600 maps updated

35%

40%

Refine process for online partial

abatement filing and office review

% abatement forms filed online

25%

30%

35%

Process personal exemptions

# of exemptions

12,000

12,000

12,000

Provide property owners with

accurate and easily understood assessment information

# of in-office public service contacts # of website hits

40,000

3,000,000

40,000

3,500,000

42,000

3,600,000

42,000

4,600,000

Convert real property database to

new RDE CAMA database

Completion of project

June 30, 2013

Convert existing hard copy

documents to digital formats

# of scanned documents

40,000

50,000

60,000

60,000

Maintain accurate record of

ownership

% of transfers processed

100%

100%

Increase utilization of TDE database

# of workflows created in TDE

5

5

Maintain personal property audit program

Assessed value discovered

7,500,000

Report to the Board of County Commissioners Fiscal Year 2012/13

Department Budget Reduction Plan

Washoe County Budget Fiscal Year 2012/13 Page 1 of 1 February 08, 2012 Version

SECTION 1: REDUCTION PLAN Please complete a reduction plan form for each cost center with proposed reductions Department: Assessor Division: All Program: All Provide a Description of the Reduction and Implementation Plan: (Reduction plans must be sustainable and yield ongoing costs savings or revenue.) Offer +/- 10,000 square feet of office space located on the second floor of Assessor’s office to move other County functions out of leased space. It’s estimated this space would lease for $2/sf, or $20,000/month x 12 months = $240,000 in annual savings. Additionally, a continuation of the auditing program for business personal property accounts will result in discovery of assets not previously reported to the Assessor which, based on the pilot program, will more than satisfy the additional revenue needed for the reduction target of $260,600. SECTION 2: REDUCTION PLAN FINANCIAL DETAILS (double click to enter data)

ItemDescription of Reduction Item (also include any offsetting costs for implementation)

Cost Center Account(s)

Impact FY

2012/13 123

Totals -$ SECTION 3: REDUCTION PLAN IMPACT STATEMENTS (Describe the impacts of the reduction plan) Impact to County Mission: (safe/secure/healthy community)

Reduced leasing costs for office space, leads to financial sustainability.

Impact to Public: Improved customer service by consolidation of assessor functions.

Impact to Employees:

Short-term: Stress and anxiety adapting to new work environment, Long-term: increased efficiency and moral by having assessment functions centralized on one floor.

Impact to Stakeholders (such as other county departments, governments, or other organizations):

Short-term: Public works coordinating the logistics required for move. Long-Term: Reduction in public works leasing costs.

Washoe County Assessor

Budget Presentation Fiscal Year 2012/13

Joshua G. Wilson

Assessor’s Office Overview

Assessor’s Office consists of four divisions: • Administration • Appraisal • Data Management • Mapping NRS 250.070 establishes the hours to remain open –

currently office is open 8am-5pm Monday-Friday.

For FY 11/12, the office operated with 59 FTE positions compared to 85 FTE positions in FY 07/08.

Organizational Chart

Mission – Providing excellence in public service through

complete, accurate, and timely assessments of all property subject to taxation.

Office of Washoe County Assessor

Purpose – The purpose of the Assessor’s Office is to establish the secured and unsecured assessment rolls which serve as the basis for all ad valorem taxes throughout Washoe County. The Ad Valorem taxes generated from the these assessment rolls account for over 50% of all general fund revenues for Washoe County.

Public Needs of Assessor • Property taxes fund the majority of all general fund

expenditures. • The office inventories all property subject to taxation. • #1 most visited website in Washoe County. • Validate the changes in ownership records of real property. • Create and maintain all parcel maps and the GIS parcel

layer for Washoe County. • Track and verify property tax cap/economic abatement

information. • Process and approve requests for exemptions on real and

personal property.

Mandated Services • NRS and NAC mandate all Assessor functions • NRS 250: County Assessors chapter • NRS 278: Parcel Maps creation • NRS 279: Redevelopment of Communities • NRS 360: Revenue and Taxation general provisions. • NRS 361: Property Tax chapter • NRS 361A: Agriculture and Open space chapter • NRS 701A: Energy related tax incentives • NAC 360: Revenue and Taxation: Generally • NAC 361: Property Tax • NAC 361A: Taxes on Agriculture real property and open space. • NAC 701A: Energy related tax incentives

Non-Mandated Services • Receiving County Board of Equalization appeal

forms. • Logging all County Board of Equalization appeals into

database. • Sending confirmation of appeal to County Board of

Equalization petitioners. • Scheduling County Board of Equalization hearings. • Noticing petitioners of their County Board of

Equalization hearing date and time. • Creating agendas for the County Board of

Equalization.

Assessor Customers

• Washoe County Property Owners / Taxpayers • 171,381 parcels • 30,550 personal property accounts

• Real estate agents, appraisers, loan officers, underwriters, title companies, developers, business owners, etc.

• Washoe County, City of Reno, City of Sparks, School Districts, Fire Protection Districts, GID’s, etc.

• State of Nevada • Nevada Legislature and Tax Commission

• Partnered with the Fusion Center to purchase Pictometry Aerial Photographs – Unique oblique photography – Easy to access – Available to our regional partners

• Completed annual reappraisal of Washoe County, 171,381 parcels and 30,550 personal property accounts

• Created application for online exemption renewal • Collaboration with Department of Motor Vehicles and

the other county assessors to provide exemption holders online access to apply exemption amount to GST. – Project is in final stages

Accomplishments FY 11/12

• Despite a significant decline in staffing levels over the past few years losing nearly 30% of our total staff, the Assessor’s Office has been able to increase efficiency by utilizing technological advances and continuous improvement principles.

• International Association of Assessment Officers (IAAO) recommended ratio of parcel count to appraiser is 3750:1. Washoe County Assessor’s Office is currently operating at a ratio of 7450:1

• Parcel counts have increased each year and have doubled since 1982 while current staffing levels are well below those in 1982, or any documented staffing number the Assessor can find.

• Leveraged our Technology fund to reduce general fund expenditures throughout the county by purchasing technology for the Assessor’s office as well as other county departments who work with our department.

• Relocated staff in the office to provide coverage and to provide for increased cross-training opportunities.

Commitment to Efficiency in Government

• 1993 • 76 Employees • 105,886 Parcels

• 2012 • 59 Employees • 171,381 Parcels

Staffing and Parcel Counts

-20406080100

120140160180200

2011

-12

2010

-11

2009

-10

2008

-09

2007

-08

2006

-07

2005

-06

2004

-05

2003

-04

2002

-03

2001

-02

2000

-01

1999

-00

1998

-99

1997

-98

1996

-97

1995

-96

1994

-95

Parcel Count (in thousands)

Authorized Positions

Assessors Office 2012/2013 Strategic Plan

Vision Statement Strategic Objectives Strategic Outcomes Key Performance Measures

1. Complete mandated functions specified in Nevada Revised Statute and/or Nevada Administrative Code.

1.1 Annual appraisal of all real and personal property 1.2 All personal and corporate exemptions processed1.3 Tax cap legislation implemented 1.4 All appeals to Boards of Equalization prepared and presented1.5 Community confidence in public/government institutions

a. # of real property parcels appraised annually T: 171,200 b. # of personal property accounts appraised annually T: 30,000 c. # of exemption applications processed T: 12,000

2. Provide Excellent Public Service.

2.1 Accurate, up to date and easily understood assessment information2.2 Increase in internet presence 2.3 Increase in personal and professional contact with public 2.4 Exemption holders able to print balance cards via website2.5 Provide process for online Aircraft Declaration filing

d. # of website hits T: 4,600,000 e. # of in-office public service contacts T: 42,000

3. Increase efficiency and accuracy of property assessments.

3.1 Accurate record of property ownership

3.2 Increased compliance in Commercial Personal Property reporting

3.3 Digitized documents.

3.4 Assessor parcel maps updated through the Arc-GIS geodatabase.

3.5 Increased utilization of TDE database

3.6 Convert existing real property database to RDE

3.7 Maintain personal property audit program

f. % of transfers processed T: 100%g. % of Commercial accounts estimated T: 4%h. % of online commercial account filings T: 52% i. # of scanned documents T: 60,000 j. % of 6,600 maps updated T: 40%

k. # of workflows created in TDE T: 5

l. amount of new assessed value identified T: 7,500,000

4. Develop Department Workforce.

4.1 Well-trained and motivated employees. 4.2 Engaged, skilled and valued employees

m. # of education hours obtained T: 100

Our vision is to be the most technologically advanced, transparent, efficient, and user-friendly Assessors Office in the Country.

Washoe County Assessors Office Mission Statement: Providing excellence in public service through complete, accurate, and timely assessments of all property subject to taxation.

Budget Reduction Plan

Make available 9,232 square feet of Assessor Office space for use by other county departments that are currently located in leased space

9,232 X $2 = 18,464/mo or $221,568 annually

Continuation of the auditing program for business personal property will result in discovery of assets not previously reported to the Assessor

Pilot program has identified increased assessed value which will more than satisfy the additional revenue needed for the reduction target of $260,600

The impact of the budget reduction plan to the Public has been:

– Reduced physical inspections of property – Longer response times to process requests for public

information and specialized reports, this includes both internal and external customers.

– Focus on providing excellent customer service has been

shifted to simply completing mandated functions.

Reduction Plan impact to Public

• Workload has increased and shifting of duties continues to occur, subsequently leading to individual workload increases.

• Increased sick time usage, decreased productivity from time spent discussing the issue and a general decrease in morale.

• Work process changes have been challenging to both supervisors and employees to implement as time available for training is scarce.

• Stress is prevalent throughout the office, especially close to deadlines.

• Attention to detail has suffered as evidenced by increased errors.

• Adapting to new work environment.

Reduction Plan impact to Employees

Reduction Plan Impact to other Departments • The Assessor is not only accountable to Washoe County, but

also the City of Reno, City of Sparks, WCSD, GID’s, Nevada Legislature, State Department of Taxation and the Nevada Tax Commission in performing his mandates.

• Backlogs in transferring ownership records may lead to billing and collection challenges.

• The additional duties the Assessor performed this year during the County Board of Equalization process may need to be absorbed by another department.

• Due to the nature of personal property being mobile, delays in personal property billings may also cause collection and seizure challenges for the Treasurer, ultimately reducing general fund revenues through increased write-offs (uncollectible accounts) and/or roll change requests submitted to the BCC.

Emerging Issues and Concerns

• Assessment Challenges – Board of Equalization appeals

• Nevada Tax System Structural Overhaul – Is our current system working?

Median Sale Price

2012

2006

2007

2008

2009

2005

2004

2003

2002

2011 155000 170000 185000 200000 215000 230000 245000 260000 275000 290000 305000 320000 335000 350000 365000 380000 395000

2006

2007

2008

2009

2005 2004 2003 2002

2010

2011

2012

2010 140000

The data shown represents Single Family Residential sales occurring in the 90 days prior to the date shown. The sales include sales verified by declaration and valid sales out of foreclosure.

Thank You

Comments and Questions?