Current Technologies and Innovations In Property Tax Administration

John Q. Ebert

Annual Connecticut Seminar
 Thursday, October 11, 2012 The Riverhouse at Godspeed Station

Current Technologies and Innovations In Property Tax Administration • Transcending Objectives

• Mass Appraisal Processes / Techniques • Commonly Understood State-of-the-Art • Actual State-of-the-Art • Coming State-of-the-Art John Q. Ebert

Annual Connecticut Seminar
 Thursday, October 11, 2012 The Riverhouse at Godspeed Station

Transcending Objective Like Values on

Like Properties in

Like Areas  Uniform Treatment  Uniform and Accurate Results  Transparency, Clarity and Integrity  Cost Pragmatism

Current Technologies and Innovations In Property Tax Administration Slide 2

Mass Appraisal Processes and Techniques • CAMA

• Property Data/Market Data

• TAMA • TEAR • MRA • IMRA • TMRA • TASP • Feedback • Neural Networks • Relational Referencing • AVM’s

• Photography (Aerial / Street) • Sales Verification • GIS • Market Areas Delineation • Land Data Profiles • NBHD Profiles • Sales Ratio Analysis • Representative Sampling • Quality Control Analysis • Reappraisal Project Approaches Current Technologies and Innovations In Property Tax Administration Slide 3

Commonly Understood State-of-the-Art IAAO Acknowledged • IAAO Standard • Remote Sensing • GIS – CAMA • Photography • Desktop Review • Field Review

Current Technologies and Innovations In Property Tax Administration Slide 4

IAAO Mass Appraisal Standard and

How Our World Has Changed Presented to:

2011 NCRAAO Annual Conference by

George Donatello, CMS Principal Consultant TEAM Consulting Villa Rica, GA and

Pete Davis Ratio Study and GIS Manager Kansas Department of Revenue Topeka, KS

Current Technologies and Innovations In Property Tax Administration Slide 7

IAAO Mass Appraisal Standard Section 3.3.5 –

Jurisdictions may employ a set of digital image technology tools to replace a routine cyclical field inspection with a computer assisted office review. This tool set should include: • High-resolution street-view images (at a sub-inch pixel resolution that enables quality grade and physical condition to be verified, updated at least every 6 years) • Orthophoto images (minimum 6” pixel resolution in urban/suburban and 12” resolution in rural areas, updated every 2 years in rapid growth areas, or 6–10 years in slow growth areas). • Low level oblique images capable of being used for measurement verification (four cardinal directions, minimum 6” pixel resolution in urban/suburban and 12” pixel resolution in rural areas, updated every 2 years in rapid growth areas or, 6–10 years in slow growth areas).

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Effective tool sets validate CAMA data and incorporate change detection software that compares building dimension data (footprints) in the CAMA system to geo referenced imagery or remote sensing data from sources (such as LiDAR [light detection and ranging]) and identify potential CAMA sketch discrepancies for further investigation. Changes to interior characteristics may be monitored on a regular and cyclical basis (such as every 6 years). This alternative should be used in conjunction with information obtained through the permitting process, where available. In addition, appraisers should visit assigned areas on an annual basis to observe changes in neighborhood condition, trends and property characteristics. A physical review is recommended when significant construction changes are detected, a property is sold, or an area is affected by catastrophic damage.

Current Technologies and Innovations In Property Tax Administration Slide 8

What Does Section 3.3.5 Say? “Jurisdictions may employ a set of digital image technology tools to replace a routine cyclical field inspection with a computer assisted office review.”

Current Technologies and Innovations In Property Tax Administration Slide 9

Prerequisites and limitations? 1. Must have something to verify 2. Embrace workflow 3. Maintenance plan 4. Don’t try to do to much 5. Still have to do field reviews 6. Interior information is always a problem

Current Technologies and Innovations In Property Tax Administration Slide 10

What is Remote Sensing? “Remote sensing is the stand-off collection through the use of a variety of devices for gathering information on a given object.”

Current Technologies and Innovations In Property Tax Administration Slide 11

Oblique Image

Current Technologies and Innovations In Property Tax Administration Slide 12

Ortho Photo • 6” pixel resolution in urban/suburban • 12” resolution in rural areas • updated every 2 years in rapid growth areas (urban areas) • 6–10 years in slow growth areas (rural areas) Current Technologies and Innovations In Property Tax Administration Slide 13

Change Detection “Effective tool sets validate CAMA data and incorporate change detection software that compares building dimension data (footprints) in the CAMA system to geo referenced imagery or remote sensing data from sources (such as LiDAR [light detection and ranging]) and identify potential CAMA sketch discrepancies for further investigation.” IAAO

Current Technologies and Innovations In Property Tax Administration Slide 14

Two Change Detection Methodologies in Current Use

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Photo to Photo “Change detection for GIS (geographical information systems) is a process that measures how the attributes of a particular area have changed between two or more time periods. Change detection often involves comparing aerial photographs or satellite imagery of the area taken at different times.”

Current Technologies and Innovations In Property Tax Administration Slide 16

ChangeFindr

Current Technologies and Innovations In Property Tax Administration Slide 17

Cama/Photogrammetric Analysis

Current Technologies and Innovations In Property Tax Administration Slide 18

CAMA Sketch Comparison • • • • • •

Unique way of looking at assessment data Compare CAMA with today's reality Your sketch and your ortho Base line of information Multiple products Low investment

Current Technologies and Innovations In Property Tax Administration Slide 19

Yotta SketchRight

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Pictometry ChangeFindr

Current Technologies and Innovations In Property Tax Administration Slide 21

Sketch Validation

Current Technologies and Innovations In Property Tax Administration Slide 22

Types of Imagery

Current Technologies and Innovations In Property Tax Administration Slide 23

Pictometry Oblique

Current Technologies and Innovations In Property Tax Administration Slide 24

Street View Imagery

1. 2. 3. 4. 5.

Vehicle Stops at Each Structure Address Verified X,Y Coordinate Placed Images are Labeled Attribute Data Added

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Current Technologies and Innovations In Property Tax Administration Slide 25

Other Deliverables from Street View Imagery • • • • • • • •

Construction data Yard improvements Address verification Street center line Cadastral review X,Y Coordinate placement Personal property location Viewer/analysis Current Technologies and Innovations In Property Tax Administration Slide 26

Yotta

Current Technologies and Innovations In Property Tax Administration Slide 27

Ilookabout

Current Technologies and Innovations In Property Tax Administration Slide 28

Facet

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Image Capture Vehicles

Current Technologies and Innovations In Property Tax Administration Slide 30

Current Technologies and Innovations In Property Tax Administration Slide 31

Current Technologies and Innovations In Property Tax Administration Slide 32

ADDRESS VERIFICATION Site address and street centerline field verified Collected in NENA or custom format XY coordinate placed to customers specification Identify / Verify / Correct Corrected Street Name Corrected

Land-use

Multiple Address

Corrected Number

Confirmed or Unverified

Current Technologies and Innovations In Property Tax Administration Slide 33

BUSINESS PERSONAL PROPERTY Find New Tax Revenue Unlicensed Businesses Non-Filing Businesses Secondary Addressing for Commercial Parcels Located with XY Coordinate Cross Reference to BPP List Identify for Audit

Current Technologies and Innovations In Property Tax Administration Slide 34

LOCATION AND ID OF SPECIAL STRUCTURES Billboards – Locate with XY Coordinate, Identify Real Estate or Business Personal Property, and Planning and Zoning Enforcement

Cell Towers – Property Tax Administration, Location for Emergency Services and Phase II Wireless Compliance

Current Technologies and Innovations In Property Tax Administration Slide 35

Secondary Unit Addressing Washington DC Condominium Complex Multiple Family Addressing Address and XY Coordinate for Each Unit Site Map Obtained from Management

Property

Map Not Available - Others are Walked to Confirm Mobile Home Park – Each space is collected Commercial – Each street level address Current Technologies and Innovations In Property Tax Administration Slide 36

Emergency 911 Planning XY Points for Every Business and Residence Street View Address in NENA Format Address Linked to Centerline Identify Critical Infrastructure Current Technologies and Innovations In Property Tax Administration Slide 37

Quality Control Considerations 1. 2. 3. 4. 5. 6.

Must be able to see the structure Sun angle Clarity People Front and one side Sub-inch pixel Current Technologies and Innovations In Property Tax Administration Slide 38

Oblique Imagery “Aerial photography is the taking of photographs of the ground from an elevated position. Photographs taken at an angle are called oblique photographs.”

Current Technologies and Innovations In Property Tax Administration Slide 39

Oblique Imagery

Current Technologies and Innovations In Property Tax Administration Slide 40

IAAO Oblique Imagery Requirement • Updated every 2 years in rapid growth areas • Low level oblique images capable of being used for measurement verification (four cardinal directions) • Minimum 6” pixel resolution in urban areas and 12” pixel resolution in rural areas

Current Technologies and Innovations In Property Tax Administration Slide 41

IAAO Oblique Imagery Requirement

Current Technologies and Innovations In Property Tax Administration Slide 42

Desktop Review Process

Current Technologies and Innovations In Property Tax Administration Slide 43

Desktop Review Process • Sketch Geo-reference and Verification or “Change Detection” • High Resolution Street View Imagery • Oblique Imagery • Ortho Photography • Field Review and Maintenance Tools

Current Technologies and Innovations In Property Tax Administration Slide 44

CAMA Data

Current Technologies and Innovations In Property Tax Administration Slide 45

Street View Image

Current Technologies and Innovations In Property Tax Administration Slide 46

Oblique Image

Current Technologies and Innovations In Property Tax Administration Slide 47

Appraisal Review

Data and Imagery files are structured for import into CAMA Systems Current Technologies and Innovations In Property Tax Administration Slide 48

Data Review

Current Technologies and Innovations In Property Tax Administration Slide 49

Data Review

Current Technologies and Innovations In Property Tax Administration Slide 50

Edit Screen

Current Technologies and Innovations In Property Tax Administration Slide 51

Three Screen Configuration

Current Technologies and Innovations In Property Tax Administration Slide 52

In Field Review - ADV

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Bring the Field to the Office

Current Technologies and Innovations In Property Tax Administration Slide 54

Bring The Field to the Office

Current Technologies and Innovations In Property Tax Administration Slide 55

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Desktop Review Geo-Referencing Minor/Major Deltas

Minor Delta

Major Delta Current Technologies and Innovations In Property Tax Administration Slide 56

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Since the IAAO Standard…

Desktop Review Advanced

Current Technologies and Innovations In Property Tax Administration Slide 5

Actual State-of-the-Art • • • • • • • •

Market Value Sensitivity Internet Power CAMA Cloud Real-Time Processes Dashboard Reporting Keyless Data Entry Dynamic Routing Real-Time Integration - Text, Audio, Images (Static and Video) • Random / Representative Sampling Current Technologies and Innovations In Property Tax Administration Slide 6

DESKTOP REVIEW

“PERFECTED” Current Technologies and Innovations In Property Tax Aministration Slide 57

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IN THE FIELD

!!

Current Technologies and Innovations In Property Tax Administration Slide 58

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Real-Time DASHBOARD Reporting

Dynamic Routing (Auto)

Automated Data Entry

CAMA CLOUD

SM

PRC Changes GIS Photo’s Property Data

PROPERTY VISIT Real-Time QC & Questions/Answer

New Photo’s (Real-Time Sync)

Current Technologies and Innovations In Property Tax Administration Slide 59

Lucas County Integrated Final Review

Current Technologies and Innovations In Property Tax Administration Slide 60

Lucas County Integrated Final Review

Current Technologies and Innovations In Property Tax Administration Slide 61

Cuyahoga County Audit Review

Current Technologies and Innovations In Property Tax Administration Slide 62

Cuyahoga County Audit Review

Current Technologies and Innovations In Property Tax Administration Slide 63

Cuyahoga County Audit Review

Current Technologies and Innovations In Property Tax Administration Slide 64

Coming State-of-the-Art • Image Recognition Applications • Dynamic (Real-Time) Adjustments • Re-calculated Value • Re-defined Property Data • Synchronized Market Data • Re-calibrated Comparable Sales • Re-calibrated Comparable Properties • Re-delineated Market Areas • Interfaced Appeals (BOE’s, BOR’s) • Universal Access • All Assessment Jurisdictions • Public Sector Entities and Agencies • Private Sector Entities • Open Source Data and Apps • Digital Holograms

Current Technologies and Innovations In Property Tax Administration Slide 65

Real-Time Cloud Applications ___________ • Comparable Properties Review (Lucas County, OH) • Reappraisal Audit (Cuyahoga County, OH)

Current Technologies and Innovations In Property Tax Administration Slide 66

Current Technologies and Innovations In Property Tax Administration

John Q. Ebert

Annual Connecticut Seminar
 Thursday, October 11, 2012 The Riverhouse at Godspeed Station