HomeMy WebLinkAbout05-28-15 Community RelationsCOMMUNITY RELATIONS MAY 28TH. 2015 5:30 P.M.
Committee Members Present: Karen White, Valerie Schey (ab), Gavin Ferlic (ab),
Derek Dieter (ab)
Citizen Members Present: Gavin Seabe (ab), Alfreda Gillispie (ab)
Other Council Present: Tim Scott (ab), Henry Davis, Dr. Fred Ferlic (ab),
Oliver Davis (ab), Dr. David Varner (ab)
Others Present: Mike Kruk, Frank Agostino, Rosemary Mandrici,
Kathy Cekanski - Farrand
Agenda: Tax Assessment follow -up with County Officials
Though only two Councilmembers, Karen White and Henry Davis, showed for the scheduled Community
Relations Committee meeting, the Chair, Karen White opened the discussion.
Karen welcomed County Assessor Rosemary Mandrici and County Treasurer Mike Kruk as well as Frank
Agostino the attorney for the Property Tax Board of Appeals (PTBOA).
Karen explained that the meeting was called at the behest of Henry Davis who sponsored bill 15 -13,
currently continued indefinitely. The resolution intended to induce conversation with County officials
engaged in the assessment process. Henry maintained he was not being critical or confrontational; but
only wanted to discuss the assessment process. More specifically, Henry said it appeared that
downtown properties carried assessed values significantly in excess of market values for the properties,
therefore stifling development. Henry felt these disparities warranted an explanation. He also asked if
we were getting a smaller and smaller percentage of tax payments from what is billed.
Rosemary Mandrici, County Assessor, began a brief description of the overall assessment process. She
explained that with approximately 120,000 parcels in St. Joseph County along with personal property,
the assessments were derived through a mass appraisal approach. The process is prescribed and
monitored by the State department of Local Government Finance which sets deadlines and the
methodology for the assessment process.
Rosemary went on to refer to three approaches to value:
1. Cost —This is the basis for the assessments using cost tables provided by the State.
2. Income —Used for commercial properties.
3. Sales — A data base used for trending values meant to factor market values into the cost basis.
She went on to say a variety of methods are used to identify and collect data on parcels. Included are
aerials, pictometry, information from the Recorder, the Auditor and actual field work discovery. A
general cyclical assessment covering approximately 25% of the properties is undertaker every year as
well.
Once assessment notice is mailed (form 11), taxpayers have 45 days to file an appeal. There are on
average 3,500 appeals filed per year.
Mike Kruk, County Treasurer, is responsible for the billing and collection of property taxes, the tail end
of the property tax system. He estimated 93% of taxes billed are collected. Delinquencies from year to
year bring that percentage to somewhere in the low 80's range. Most of these are vacant lots,
abandoned properties or shuttered commercial properties that ultimately go up for tax sale.
Mike described the two types of tax sales he conducts annually. In the fall 2,400 to 2,500 parcels are
auctioned with tax liens. In the spring unsold properties having gone through two sales and remain
unsold can be auctioned without tax liens.
Specific back and forth questions followed with Frank Agostino elaborating on the income approach
used for commercial properties.
Karen again thanked the County officials for attending before she adjourned at 6:34 P.M.
* Bill 15 -13 attached
Respectfully Submitted,
Karen L. White, Chairperson
Community Relations Committee