2019-07-09 Regular Meeting
AGENDA ITEM #5.A.
KODIAK ISLAND BOROUGH
Assembly Special Meeting
June 13, 2019
CITIZENS COMMENTS
CONSIDERATION OF MATTERS IN THE CALL FOR THE SPECIAL MEETING
ADJOURNMENT
AGENDA ITEM #5.A.
AGENDA ITEM #5.A.
KODIAK ISLAND BOROUGH
Assembly Regular Meeting
June 20, 2019
APPROVAL OF AGENDA AND CONSENT AGENDA
APPROVAL OF MINUTES
CITIZENS' COMMENTS
AWARDS AND PRESENTATIONS
COMMITTEE REPORTS
Page 1 of 7
AGENDA ITEM #5.A.
PUBLIC HEARING
BOROUGH MANAGER'S REPORT
MESSAGES FROM THE BOROUGH MAYOR
UNFINISHED BUSINESS
NEW BUSINESS
Contracts
Page 2 of 7
AGENDA ITEM #5.A.
Resolutions
Page 3 of 7
AGENDA ITEM #5.A.
Clerks Note: Assembly member Turner was restricted from participating ashe serves on the
Salmon Work GroupBoard. Assembly member Kavanaughwas not restricted from participating,
although her family owns commercial fishing permits.
Clerks Note:Assembly member Turner was restricted from participating as he serves on the
Salmon Work Group Board. Assembly member Kavanaugh was not restricted from participating,
although her family owns commercial fishing permits.
Ordinances for Introduction
Other Items
Page 4 of 7
AGENDA ITEM #5.A.
Clerk’s Note: The Clerk's office received Ms. Elaine’s application on May 10, 2019.
The Clerk's office received Mr.Cummings’s application on May 18, 2019.
Clerks Note: Mayor Rohrer recessedfor a short break to review confidential papers handed out to
the assembly.
Page 5 of 7
AGENDA ITEM #5.A.
Clerks Note: Notice from Borough Attorney was read into the record.
CITIZENS' COMMENTS
ASSEMBLY MEMBERS' COMMENTS
Announcements
Page 6 of 7
AGENDA ITEM #5.A.
EXECUTIVE SESSION
ADJOURNMENT
Page 7 of 7
AGENDA ITEM #7.A.
KODIAK ISLAND BOROUGH
STAFF REPORT
JULY 9, 2019
ASSEMBLY REGULAR MEETING
SUBJECT:
ORIGINATOR:
RECOMMENDATION:
DISCUSSION:
FISCAL IMPACT:
OTHER INFORMATION:
Letter of Major Error
AGENDA ITEM #7.A.
AGENDA ITEM #7.A.
Kodiak IslandBorough(KIB)
Assessment Office Performance Audit
May 25, 2019
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AGENDA ITEM #7.A.
TABLE OF CONTENTS
INTRODUCTION.............................................................................................................. 3
General Assessment Office Information......................................................................... 5
SCOPE OF THE AUDIT................................................................................................ 8
AUDIT CRITERIA......................................................................................................... 9
SECTION 1: LEGAL FRAMEWORK, VALUE STANDARD, AND ASSESSMENT
CYCLE............................................................................................................................. 10
FINDING:..................................................................................................................... 13
SECTION 2: RESOURCES............................................................................................. 14
Personnel ....................................................................................................................... 15
Job Descriptions ............................................................................................................ 16
Training......................................................................................................................... 17
Education and Experience: ........................................................................................... 21
Hardware....................................................................................................................... 21
Software........................................................................................................................ 21
FINDING:..................................................................................................................... 22
Reappraisal Cycle:........................................................................................................ 25
Mapping and Land Information .................................................................................... 26
Data Collection and Management ................................................................................. 26
Exemptions & Code ...................................................................................................... 27
Ratio Study........................................................................................................................ 28
Overall........................................................................................................................... 30
Time-based.................................................................................................................... 31
Neighborhood-based..................................................................................................... 32
Value-based ................................................................................................................... 33
SUMMARY...................................................................................................................... 33
2019 KIB AUDIT –SIGNATURE PAGE....................................................................... 34
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Office of the State Assessor
State of Alaska
INTRODUCTION
The Office of the State Assessor (OSA) conducted an on-site Assessment Performance
Audit of the Kodiak Island Borough (KIB) Assessment Department from March 14 to
March 15, 2019. Notice of this audit was provided to the KIB on February 15, 2019.
Alaska law provides the State Assessor the authority to review all assessment records on
request. Consistent with the express desire of the Alaska Legislature,the Office of the
State Assessor has a regular and continuing program of conducting performance audits of
all local assessing offices in the State of Alaska. The most recent performance audit of
the KIBassessing office was in 2010.This Audit was conducted with the assistance of
the Acting Borough Assessor, Debra Rippey. The position of Borough Assessor was
vacant at the date of the audit.
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The audit was performed by Marty McGee,State Assessorand Assistant State Assessor
Joseph Caissie. The State Assessormet with the ActingAssessor Debra Rippey,contract
employee Bill Roberts, programmer/analyst Sharon Blakeslee, and members of staff.The
State Assessoralso met with, the KIB Borough ManagerMichael Powers.Mr. Caissie
reviewed submitted information and performed data analysis in contribution to this final
report.
A performance audit is an analysis of an organization to determine whether or not the
quantity and quality of work performed meets standards. Performance audits constitute a
review of operations intended to discover defective and inefficient practices. Audits are
performed to ensure the quality standards have been met. A primary objective of the
Office of the State Assessor is to maintain equity among jurisdictions and taxpayer
confidence in a fair and equitable property tax system. The State Assessor looks at the
assessment office to see if it is capable of meeting the expectations of the law and
community. To that end, the organization, staffing, and management of the assessment
office is reviewed. Alsoreviewed arethe systems that the office usesto perform its
duties. Acknowledging that no system can function properly without sufficient training
and experience, the staffing, job description, and management of the office are also
reviewed. Quality thresholds, as measured through ratio studies, are considered more
critical than the quantities of property inspections.
Mass appraisal of real property is the process of valuing a group of properties as of a
given date and using common data, standardized methods, and statistical testing. To
determine a parcel’s value, assessing officers must rely upon valuation equations, tables,
and schedules developed through mathematical analysis of market data. Values for
individual parcels should not be based solely on the sale price of a property; rather,
valuation schedules and models should be consistently applied to property data that are
correct, complete, and up-to-date. The essential foundation of this work is property
description. Consistent, uniform,and accurate property descriptions are an essential
element in mass appraisal. No level of knowledge or statistical analysis can overcome
inconsistent and non-uniform property description in the accurate estimation of value.
Therefore, well-documented and implemented training and quality control systems for
data describing property should be the highest priority of managers in a mass appraisal
system and process.
Management of a group of individuals engaged in a mass appraisal process, working on
different aspects of the process simultaneously, requires documentation, training, and
oversight. Sales ratio analysis provides objective indicators of assessment performance.
Statistical tools are available to determine both the assessment level, uniformity, and
consistency.
It is the objective of this performance audit to review all these aspects of the operation of
the KIB assessment department.
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During the visit to Kodiakforthis audit,the State Assessor met with staff, observed the
operation of the CAMA system, conducted a work session with the borough assembly,
and visited different areas of the community to supplement and support information
provided by the municipal assessor. The State Assessor also presented its BOE training
workshop to the KIB Board of Equalization. This workshop occurred on the afternoon of
st
Wednesday, March 14, with a quorum of the BOE present.
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Kodiak Island Borough is located in the Gulf of Alaska and includes sixformally
organized cities. The cities are not connected by roads and rely on air and water
transportation. Large areas of the borough are wilderness with no human development.
There are significant areas of public land ownership including the Kodiak National
Wildlife Refuge(KNWR) and the Alaska Peninsula National Wildlife Refuge.
The Kodiak Island Borough is a Second Class Borough with a population of
approximately 13,287 and spans about 12,150 square miles in area, including Kodiak
Island archipelago and parts of the Alaska Peninsula. The total area is divided between
6559.8 square miles of land and 5,463.8 square miles of water. The KNWR is 3,110
square miles in size. Approximately half of the land area in the borough is national
interest land. The physical size of the borough and the transportation system, number of
communities and number of cities is relevant to any discussion of required budget,
staffing and assessment system needed to serve the community.
There are 7,720 real property parcels with a taxable value.Residential property represents
3,624 parcels or about half of the tax base and annual workload of the assessor’s office.
The total appraised value of the taxable real propertyis $1,250,528,925 for tax year 2018.
Optionally exempt real property value is reported as $6,978,698. The optional exemption
of real property is less than 1% of the potentially taxable property.
The borough assesses and taxes certain classes of personal property. There are 462
personal property accounts with a taxable value of $139,440,700. The Borough estimates
the value of personal property exempted by local option at $13,243,800. OSA estimates
that $87,082,700 in potentially assessable value is not currently taxed. The largest
segment of optionally exempted property is boats, which represent over half of the
exempt property by value. The second-largest category of property exempted by local
option is inventory, which represents about one quarter of the exempted value. Motor
vehicles are also exempted but there is a compensating registration fee and that part of
the value is not included in this analysis. This audit indicates, in practical terms, that
approximately 36% of the potential personal property tax base value is exempt by local
option. If the current base mill rate of 10.75were applied to this untaxed amount, an
additional $936,139 in tax revenue could be generated by removing these local option
exemptions. The workload for the assessment staff assigned to this type of property
would probably double. Considering the additional administrative cost, there is a
significant potential net increase in tax revenue to consider.
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The total taxable value of real and personal property combined is $1,389,969,625. The
borough estimate of optionally exempted property total is $20,222,498. Approximately
90% of the tax base is real property.
The City of Kodiak is the largest city in the borough and the only home rule city in the
borough. Approximately half of the population of the borough resides in the City of
Kodiak.
The Assessment Departmentis located within the City of Kodiak. The office locationis
centrally located with ample public parking and provides the public with "one-stop"
convenience for most borough services.
The computer software currently in use is “PACS” (Property Assessment and Collection
System) developed by True Automation. This company is a subsidiary business unit of
Harris/Govern. This general type of integrated computer system is called Computer
Assisted Mass Appraisal (CAMA). All such systems require a considerable investment in
set-up, data coding,and data entry. An additional significant cost is the training of staff
and establishment of business rules and business practices. The data contained in CAMA
systems is usually widely used by other departments of the municipality. Changes to
systems typically affect other business units outside of assessment. Alternative CAMA
systems use unique codes for the data and conversion to a new system often requires
extensive recoding of data to be functional. The PACS CAMA system appears to be
adequate for the use by the Assessor’s office.
There are four essential features of a CAMA system: data management, valuation,
performance analysis, and administration. A good CAMA system will perform these
functions in an effective, time efficient, and easy-to-use manner.
The success of any CAMA system is dependent on reliable data. Required data elements
include: property ownership, tax map reference, current use and highest and best use
(zoning), physical property characteristics for both land and buildings, site data (access
and utilities), sales data, income and expense data, and other pertinent market data. A
fully developed CAMA system includes a database for: building sketches, land maps, and
property photographs. The system must provide for the efficient collection, storage,
maintenance, and security of the data. Important features of a modem data management
system include:
(1) The ability of users to define which variables (data items) to collect and maintain.
Important variables can vary among communities.
(2) Edit capabilities.The system should include range and consistency edits to help
ensure the integrity of the data.
(3) Multi-year processing. Users should be able to update records for at least the current
and forthcoming assessment years simultaneously. Otherwise, all changes for the current
year would have to be completed before new buildings and data changes can be
processed for the upcoming year.
(4) Data security. There should be various provisions for password protection and data
backup, so that data is not lost and can only be changed by authorized users.
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(5) Audit trail. The system should keep track of the last several changes to a property,
including what was changed and by whom. Values from at least the previous year should
be available for comparison with the current value.
(6) Sketching capabilities. Modem systems have the ability to enter and print building
perimeter sketches, so that these do not have to be hand drawn on field cards. The system
should also be able to calculate building areas from the sketches.
(7) Sales codes. There should be a series of codes for indicating whether real estate sales
are valid indicators of market value and, if not, why.
(8) Separate sales file. The system should logically separate production and sales data, so
that a “snapshot” can be maintained of properties at time of sale.
(9) Tracking system for building permits, abatements, changes in use, lot splits, lot
assemblage, etc. tied into the audit trail and a reporting function.
(10) Income and expense data. The system should provide for the maintenance of income
and expense data, so that the income approach to value can be automated.
(11) Inquiry and reporting. Users should have the ability to make ad hoc queries to the
system, for example:
parcels contributing to tax base growth
selected property reports
list all properties with more than 3 dwelling units
The user should be able to build reports for the selected parcels or to export the data to a
file for external analysis, for example, with a spreadsheet program.
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The audit was performed based upon information collected using the Annual State
Report, and the standard Assessment Office Performance Checklist (AOPC). The AOPC
has been developed by the Office of the State Assessor and has been used for more than
ten years as the basis for performance audits. The AOPC contains questions regarding the
assessor’s office and standards and procedures used by the office to complete the annual
assessment function. No location within the borough was visited with the purpose of
confirming data in assessment records and no property within the borough was directly
inspected as part of this audit.
Records researched and reviewed include documents on-line at the borough web site and
records internal to the department. The borough assessment staff was interviewed.
External sources of data were also used. Other assessment professionals, including IAAO
standards committee members, were interviewed and issues discussed in the development
of this audit. Specific individual property descriptive information was not verified via
inspection by OSA personnel. Individual property records were reviewed for consistency
and content via review of electronic information provided by KIB.
The audit was conducted by Marty McGee, State Assessor,and Joseph Caissie, Assistant
State Assessor.
The State Assessor met with members of the assessment staff and the Acting Borough
Assessor, on March 15, 2019. The assessment staff was interviewed,and specific data
files were requested and provided to the Office of the State Assessor.
The Kodiak Island Borough fiscal year 2017-2018 budget was reviewed in conducting
this audit. The fiscal year 2019 draft budget was also reviewed. NOTE: The 2019draft
budget was changed to exclude the Assessment Clerk position when it became the
Manager’s budget. Borough code of ordinances was also reviewed.The annual reports
from KIB to the State Assessor for years 2016-18 were used as a foundation for the basic
description of the borough assessment function and the conclusions regarding compliance
with the audit criteria.
Electronic data systems related to geographic information (GIS), assessment (CAMA),
taxation and finance, as well as information presented on the borough web site, were
reviewed by OSA. The reports from KIB in response to the Annual Audit of Assessment
Systems conducted by the OSA for the years 2017 and 2018 were utilized in this audit.
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In general, the standards adopted by the International Association of Assessing Officers
(IAAO) are used as criteria for this audit. In November of 2017 most of the IAAO
standards were formally adopted by the Alaska Association of Assessing Officers
(AAAO). Where there are specific laws and regulations defining the work of the property
tax assessmentoffice adopted by the State of Alaska or Kodiak Island Borough, they are
the criteria used in this audit. Where the AAAOhas adopted standards, those standards
are used as evaluation criteria in this audit. Additionally, the judgement of the State
Assessor as applied in the long-standing interpretation of law and professional practice of
the Office of the State Assessor serve as the criteria for this audit. Attention is also paid
to issues of current public concern related to the performance of the local assessment
office. The State Assessor reviews public news media and receives calls from elected
officials and individual taxpayers expressing concerns about assessment practices in the
community under audit.
Specific criteria for examination and audit criteria are stated for each of the following
major sections of this audit report.
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Criteria: The legal framework, value standard, and assessment cycle conform to
state and local law, are understood and observed by all relevant assessment staff
and made know to the public.
The Constitution of the State of Alaska invests local regional governments with a great
deal of authority. The statutes of the State of Alaska provide a more specific set of
guidelines for the operation of the property tax assessment function within the
constitutional mandate. The statutes provide broad parameters for assessment while
retaining a great deal of discretion to the local government as to the specific practice of
property tax assessment. The adopted borough budget for each fiscal year serves as a
legal mandate of how the public money is to be spent on the task of property tax
assessment.
The Alaska Constitution at Article 9:Finance and Taxation and Article 10:Local
Government, establish the authority of local governments to define a system of property
taxation. Article 9 Section 3 Assessment Standards: “Standards for appraisal for all
property assessed by the State or its political subdivisions shall be prescribed by law.”
Alaska Statue 29.45.110 “Full and true value” requires: “The assessor shall assess
property at its full and true value as of January 1 of the assessment year, except as
provided in this section. The full and true value is the estimatedprice that the property
will bring in the open market and under the then prevailing market conditions in a sale
between a willing seller and a willing buyer both conversant with the property and with
prevailing general price levels.”
Alaska Statute 29.45.210 “Hearing” provides that the local board of equalization has
grounds for the adjustment of the original assessed value based on proof of: unequal,
excessive, improper, or undervaluation, with regard to a timely filed appeal to the board
of equalization. These same four factors must be the foundation of the assessed values.
The assessment system must be able to demonstrate that the value of an individual
property is not in excess of similarly situated property, and that the methods employed
produce equal and uniform values as reflected by the marketplace. The system must be
able to demonstrate that there is not intentional undervaluation or overvaluation and no
bias with regard to the high value or low value property. The system must be able to
demonstrate that it employs methods recognized by the appraisal and assessment
profession in the proper manner.
The courts of the State of Alaska in numerous decisions have affirmed the authority of
the local governing body and the local assessor to make decisions regarding the method
of assessment, the organizational structure,job descriptions,and the specific details of
the operations of the assessing office within each local government. In general, the acting
assessor and staff demonstrate that they understand these laws in their daily operations.
The specific language of the Constitution, state statutes, borough budget, borough code,
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and court decisions are readily available on-line and in documents used in the assessment
office and distributed to the public via the borough web site.
It is the interpretation of law, by the State Assessor, that these statutes, regulations,
precedential court decisions and local ordinances taken together comprise the legal
requirements of the assessment department.
The 2017-2018 KIB budget documents reflect Assessment as a Department reporting to
the borough manager. The mission of the Assessing Departmentis to perform all
statutory requirements in administering the taxation of real and personal property located
withinthe KIB. The department values real and personal property and responds to value
appeals.
The department maintains all records necessary to establish ownership of taxable real
property such as maps, title documents, deeds, and other records of all real property
transactions. No borough code current establishes the frequency at which physical
inspections are performed on all real properties.Professional standards emphasize the
need for regular physical inspection as a foundation for fair and equitable assessed
values.
The budget documents reflect twostated specific goals or performance measures.
Fair and equitable assessments:
Inspection of property every three years on road system.
Inspection every five years for off road system.
Administration of exemptions:
Administration of Senior Citizen and Disabled Veteran exemptions
Periodic update of exempt property
No specific objectives for Personal Property records.
The KIB code of ordinances at 3.35 contains regulation regarding the operation of the
Assessment Department andthe specific methods and means employed to estimate the
taxable value of taxable property. Borough code at 3.35.040 requires the assessor to
“strive to make all assessment fair and equitable.” No borough regulation defines uniform
assessed values or equal treatment of taxpayers. No borough regulation establishes a
measure of uniformity or equity.
Comment from the State Assessor: There should be goals and objectives contained
in the budget that are consistent with the recommended professional practices of the
IAAOand the statutory tests related to the appeal of property value. It is highly
recommended that additions be made to the KIBcode of ordinances and that the
IAAO Standard on Ratio Studies 2013 and the IAAO Standard on Mass Appraisal
of Real Property-2013, be adopted by reference into the borough code of ordinances.
The requirement for equitable fair and consistent assessed values is inthe borough
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code of ordinances.The sales ratio statistics are the established test of equity and
uniformity in mass appraisal. There is nothing in the borough code that establishes
what constitutes an acceptable review of record or inspection of property. There is
nothing in the borough code that establishes a basis for accurate description of
property or uniform description of property. There is nothing in the borough code
that prohibits the practice of sales chasing which renders the statistical records
meaningless for use regarding statistical analysis of equity, accuracy or uniformity.
Physical inspection once every 4 years is generally accepted as sufficient for an
accurate tax base.
Adoption of the IAAO standards would fill this void of law regarding the
administration of assessment.
There are two professional organizations recognized by assessors in Alaska. The Alaska
Association of Assessing Officers (AAAO), a private professional organization, is
included in Alaska Statutes related to the appeal of major errors (AS 29.45.105). The
International Association of Assessing Officers (IAAO) is an internationally recognized
professional organization. The standards of the AAAO, and IAAO, as adopted and
observed by local assessment professionals, constitute the best professional practice and
application of methods and means within the assessment profession. Two IAAO
Standards have been used extensively in the development of this audit: Standard on Mass
Appraisal of Real property-2013, and the Standard on Ratio Studies-2013.
The staff of the assessment office has historically been 5 individual positions and that
formal organizational structure still existed at the time of this audit. The 2019 budget
funds only three assessment positions. Using the current available technology and
assessment practices and system the assessment department will fall behind in most of its
mandated work using a staff of three. At the time of this audit the permanent KIB
appraisal staff consists of three individuals, of which two are involved with real property.
Two people who also do real property assessment work, and work with personal
property. The borough does not have an ordinance that specifies the inspection frequency.
IAAO standards recommend an inspection every 4-7 years. The State Assessor has long
held that an inspection cycle of more than 6 years is not adequate to reflect the current
condition and physical description of property. The total number of residential improved
properties is approximately 3,624 which equates to an annual inspection workload of
about 240residential properties per appraiser per year.In the non-areawide portion of the
borough (i.e., outside of cities), no building permit is required and the assessor has no
notice of construction or demolition. Given the size of the jurisdiction, the amount of
remote access property,the amount of time assessors must spend on other tasks such as
commercial property, personal property, and administrative tasks, 240 properties per
appraiser per yearseems a difficult task.
Inspection of property and review of value are two different tasks. An accurate and
current description of property is essential to an accurate and fair estimate of value.
Currently Kodiak Resolution FY-2018-32 is governing the frequency of inspection. This
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resolution mandates an inspection once every 6 years for both on-the-road-system and
off-the-road-system property. It is good that the borough has a formally-adopted schedule
of inspection. The frequency of inspection is not sufficient to maintain accurate and
reliable descriptions of property. If this schedule is followed it is the opinion of the Office
of the State Assessor that the uniformity and accuracy of property values will decline
over time. It is predictable that recently-inspected property value will fall out of equity
with property inspected six years prior.
State law requires all property to be “re-valued” as of January1 of each assessment year
at full and true value. The requirement of a “systematic reevaluation” as outlined in AS
29.45.150 does not negate the requirement of full market value each year. The
“systematic reevaluation” requirement has been determined by the OSA to simply mean
that all property should bereviewed each cycle to assure that the property characteristics
on each property are accurately reflected on the assessors’ property record card. Those
properties not physically inspected each year (+/- 80%) may be annually adjusted based
upon sales within the area or of similar use until they are in-turn physically reappraised.
This kind of annual revaluation is only appropriate if there are no changes to the appraisal
method or valuation algorithm used in the mass appraisal process.
FINDING:
All members of the assessment staff understand the law. The law is made known to
staff and the public by publication in writing and on the borough web site.
Understanding of the law is demonstrated by the timely notice of value, operation of
the appeal process, and certification of the tax roll. These criteriaaremet regarding
understanding and publication of the law.
The criteria are not met with regard to sufficient law. In particular the borough
code of ordinances does not contain the required law that defines the operation of
the assessment department. The existing borough code is also not consistent with the
expectations set in state law with regard to adjustment by the BOE under appeal
which requires uniform and equitable values in the tax roll. The IAAO Standard on
Sales Ratio Studies provides definitions and measures regarding equity and
uniformity. While this standard guides the actions of any IAAO member doing
assessment work it does not have the force of law in the Borough.
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3%#4)/. ΑȀ RESOURCES
Criteria: The borough assessment division has sufficient resources to meet the
mission and stated goals of the department and to conform to the laws of the State of
Alaska and The Kodiak Island Borough. Resources include both the assessment
staff and the hardware and software related to technology systems used by the
department. Sufficient documentation of business practices. Sufficient funds for
training and travel needed to maintain accurate assessments. The other physical and
organizational things such as office space and equipment needed to perform the task
of assessment.
The borough assessing department serves both the borough in general and the cities,
service areas, and communities within the borough.
The historic and current budget documents provide information on the current resources
assigned to the assessing department. Following is the current organizational chart for the
department.
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Personnel
Every municipal government in Alaska uses different job descriptions and different
assignments of tasks and duties related to assessment. In smaller governments it is common
for parts of the overall task of assessment to be covered by personnel associated with other
departments and divisions not under the direct administrative control of the assessor. Itis
common for the technological support to be a shared resource. Also, the GIS work group
is often a shared resource. The clerical support related to direct customer contact and the
administration of appeals is often a shared resource.
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It is essential that personnel directlyinvolved in data collection and data maintenance be
under the direct administrative control of the assessor tomaintain quality control of the
assessed value work product. The Kodiak Island Borough is considered a mid-sized
municipality. The staff that maintains the information related to title, legal descriptions,
and exemption information must be under the direct administration of the assessor. The
staff associated with the inspection of property assignment of tax parcel numbers,
specification and calibration of valuation models and physical description of property must
be under the direct administrative control of the assessor.There appear to be enough
personnel to operate the assessment system used by the borough.
The organizational structure appears to be functional.The total number of labor hours
expended and the efficient use of personnel may be improved with a review of job
descriptions and classifications. It is commonly found that the full implementation of new
technology requires fewer individual employees, with some at a higher level of
classification. Less developed technical systems usually require more physical labor at
lower levels of classification.The general observation is that properly implemented higher
technology produces an overall lower cost of operations and is the most cost-effectiveway
to address the needs of administering a property tax system.
*®¡ $¤²¢±¨¯³¨ons
Job title and job descriptions were reviewed for all staff members. Attention was paid to
the all positions in the organizational chart.
Directorof Assessment:a management position that requires a Bachelor’s degree in a
related field,7 years of progressive management experience related to the position, and a
certification of “Alaska Assessor Appraiser Certification.” No such certification, issued
by the State of Alaska, exists. The Alaska Association of Assessing Officers does a
certification program and a Level III certificate approximately matches the job duties and
requirements set out in the KIB job description.
Appraiser Lead: this class is the second level in a two-level Appraisal series.
Incumbents are responsible serving as lead to lower level appraisal staff, creating parcels,
processing plats, evaluating parcel exemption requests, preparing intermediate level
valuation models, and performing inspections of real and personal property. High school
diploma or equivalent, 120 hours of assessment course work, and 4 years of experience in
real and personal property appraisal experience are required. State level Certified
Assessor Certification, level I Appraiser Program Certification or Candidacy into
program is required. Required knowledge of relevant federal state and local laws and
surveying, legal and assessment information.
Appraiser: the second level in this series and a team lead position. The education
required is a high school diploma, 120 hours of course work, and 4 years of real and
personal property experience. “State of Alaska Certified Assessor” is required. No such
certification is issued by the State of Alaska. Additionally, “Level 1 Appraiser Program
16
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AGENDA ITEM #7.A.
Certificate or Candidacy in the Program” is required. The criteria for the AAAO
certification of assessors Level 1 is similar to what is required.(This position is vacant).
Appraiser tech:the first level in this series and requires a high school education and 3
years of real estate or related experience with no requirement for professional
certification.
An important administrative element is oversight and quality control in the assessment
process. The job description should specifically include the important duty of oversight
and quality control in data collection and data coding. The job of the maintenance of a
manual of instructions regarding property description, data collection and data coding is
currently residingwith the Director. The authority to maintain a system of oversight and
quality control on data is not found in the job descriptions. While it is not specifically
stated in the existing job descriptions it appears that the Director of Assessment has the
authority to do these functions. Continuing education is a requirement to retain
certification by both AAAO and IAAO. Shared clerical staff is a significant management
issue. It is difficult to establish and maintain a system of quality control over staff that are
not under the direct supervision of the Assessment Department. Allocation of labor hours
is difficult if the labor is not specifically addressed in the budget and it is known and
understood by both managers working with the shared staff.
Training
Maintaining a professional staff of qualified assessment personnel requires support for a
program of continuing education. The Borough should budget a minimum ofaone-week
class for each of the appraisal positions in the department. This is a reasonable minimum
expectation for most professional positions.Additional time must be allocated for
continuing and regular review of internal procedures and the operation of software and
hardware utilized by the department. There was no established plan for the continuing
education of staff found in the departmental records.With a Director of Assessment and
twoappraisal positions in the current organization approximately $5,000 per year is
required. This amount includes an estimate of the cost of travel and the direct cost of the
class. All staff positions require some level of continuing education. In the past the borough
has used clerical support stafffor changes in ownership (deeds), exemption administration
information, and legal description. Additionalannual training costwould be required to
maintain proficiency and consistency in assessment records for this part of the staff.A
developed training program provided locally on an annual basis could be a cost-effective
way of maintaining proficiency. No such plan was found during this audit.
Staff turnover and longevity is directly related tothe need for training. A revolving door
of frequent changes in staff results in an increased need for trainingand low rates of
production. A stable employment situation reduces the need for training and should be
associated with higher productivity as staff becomes familiar with the required procedures
and the computer software. Changes to computer software are similarly related to a
decrease in productivity and increased need for training until the staff become fully
competent in the operation of the new system.
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The abovedata was taken from an early version of the budget and reflects 5 FTE positions
in the department while the final budget appears to reflect only three funded positions.
Comment from the State Assessor:Every profession includes the expectation of
continuing education and assessment is no exception to this rule. To stay current with
established professional practice and to remain proficient in the use of techniques and
systems continuing education is required. In most professions this expectation is tied
to professional licensing and certification by a state or professional organization. The
IAAO and the AAAO both have requirements associated with professional
certification. The Borough does not include a requirement for certification regarding
the specific jobs in the assessment department. The assessment department should
have a written plan for continuing education and that plan should be reflected in the
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AGENDA ITEM #7.A.
approved budget. It should be expected that if education to maintain current
professional status lapses then the work product will also reflect poor performance.
%£´¢ ³¨® £ %·¯¤±¨¤¢¤Ȁ
Ability to produce quality work products. Both the IAAO and the AAAO have included
work experience as criteria for different levels of professional certification. The IAAO
has an established standard for assessment professionals in the Standard on Professional
Development-2013. AAAO records indicate that TheAppraiserLead has a level IV
certification with AAAO. The level of certificationand the required education and
experience appear to match with the requirements for the current positions. However, the
expectations set in the current requirements of specific positions in the assessing
department do not match with the established professional standards or the expectations
of the community. The current staff have a high level of both education and experience
but this cannot be maintained without documented requirements in the job descriptions
and qualifications for the different positions.
Comment from the State Assessor: It is strongly recommended that any position
that is responsible for the stratification of property, the specification of market
models and the calibration of market models have specific basic training in mass
appraisal and experience in model building as a requirement for the position. A
professional designation or certification as a job requirement could assure that the
training and experience are met.
A good quality work product cannot be expected from individuals who lack the
necessary experience and education to perform the work. The Borough could adopt
the IAAO Standard on Professional Development-2013 into the Borough code by
reference. Alternatively, similar requirements for education and experience could
be placed on corresponding assessment positions.
Hardware
The assessment office reports that there is adequate hardware to support the operation of
the software currently in use. The detailed examination and review of the hardware was
beyond the scope of this audit.
Software
The Assessor’s office uses thePACS CAMAsystem.This is an integrated CAMA
system that works well with auxiliary GIS and tax,billing,and collection systems. The
PACS system has integrated sketching capability and storage of property photos and
other data associated with specific tax parcels. The PACS system supports data sharing
and facilitates use of the borough web site for public access to assessment and tax
records. The system provides the opportunity for digitizing all data necessary for
administering and assessing all property within the borough. These systems appear to
provide adequate data storage and allow for data retrieval and analysis of data. There is
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AGENDA ITEM #7.A.
ongoing negotiation regarding the future use of the PACS system or an alternative
system. OSA strongly asserts that all assessment offices should have alldata stored
electronically. The current system will store all data including pictures and drawings.
In addition to these systems the office utilizes Microsoft Office and other software
associated with publication on the internet that appear to be adequate and functional.
Mapping and analysis of valuation attributes as well as valuation change is done via ESRI
software. The borough has implemented an internal web map service and have a current
tax parcel layer with parcel ID.The data can be linked items for spatial display. This
type of association is not currently available for buildings but is in development. ArcGIS
is loaded and available to the assessor. The relationship is functional but does not
facilitate the optimal use of the Geographic Information System (GIS) by the Assessment
Department.
The entire system of software employed by the Borough facilitates the ability of
taxpayers and interested real estate professionals to research and answer questions
on their own.This is very time efficient and reduces the need for assessment staff to
dedicate time to answering questions or extracting information. This also facilitates
an efficient real estate market and promotes the economic growth of the community.
FINDING:
It appears to OSA that the resources needed to conform to the law and meet the
expectations set by KIBbudget are sufficient in terms of the number of personnel,
organizational structure, general office equipment and supplies. The large area of
KIBand the amount of remote property without improved roads is a significant
challenge to the Assessment Division. Meeting this challenge is of concern to the
Office of the State Assessor in this audit. Sufficient information is not available to
fully evaluate the ability to inspect and record property descriptions for all property
within the borough or the cost of that work. The audit criteria aremet in this area.
The hardware and software used to support technical systems appears to be
sufficient.The technology must be kept current and new technology such as field
data collection capability may significantly add efficiency. However, significant
changes to technology often cause short term increases in required budget, training
and staffing to support the change.The audit criteria are met in this area.
There is a lack of documentation for both the seasonal staff and the permanent
borough staff. This is a problem in evaluating performance and compliance with the
undocumented business practices. A system of quality control regarding data
collection and storage is dependent on a well-supported and documented set of
clearly defined expectations. Such a system needs to be designed and implemented
in order to assure uniform treatment of all taxpayers and property owners.
22
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AGENDA ITEM #7.A.
Given the current job descriptions and organizational structure,three positions out
of five are functionally vacant at the time of this audit. This is a serious concern to
OSA in terms of the ability of the department to complete its annual work in a
compliant manner. The replacement of personnel will in all probability require a
period of training andfamiliarization. Because this is anationwide issue the
replacement of experienced personnel with new and untrained personnel will
probably increase the need for expenditure in the area of training and increase the
task of quality control for the next several years.
The specific job descriptions, minimum experience, and education qualifications
should be reviewed by borough administration but are found to be met in this audit.
23
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AGENDA ITEM #7.A.
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2¤ ¯¯± ¨² « #¸¢«¤Ȁ
AS 29.45.150 notes that a borough shall specify a reappraisal cycle for real and personal
property.
AS 29.45.150. Reevaluation:
A systematic reevaluation of taxable real and personal property undertaken by the
assessor, whether of specific areas in which real property is located or of specific
classes of real or personal property to be assessed, shall be made only in accordance
with a resolution or other act of the municipality directing a systematic reevaluation
of all taxable property in the municipality over the shortest period of time
practicable, as fixed in the resolution or act.
KIB has adopted a resolution FY-2018-32 which establishes a 6-year cycle of property
inspection. Property inspection and property appraisal are two separate tasks.Accurate
appraisals require current inspections.
Per state statute, all property is to be revalued on an annual basis such that the current
st
appraised value is reflective of January 1 of the tax year. The statute requires aperiodic
re-inspection of property to note any physical changes in the property such as:additions,
demolitions, deterioration, upgrades or any other changes to the property that would
impact the market value of a specific property.
Clearly, the accuracy of the value estimate by the assessor is limited by the quality of the
data used to generate it. Inaccurate data inevitably leads to inaccurate valuations and
consequently increased levels of appeals.Taken together,the statutes and code mandate
that all property values are reviewed on an annual basis, with departmental staff
physically inspecting individual properties once every 6 years.
Information provided by the department for the preparation of this report indicates that
there are approximately 4,900 parcels with an improvement (building) value. There are
also approximately 2,700 parcels with a land value but no building value. Combining
these two numbersmeans there are 7,720parcels that staff must inspect on a rotating
cycle. OSA estimates that the full-time equivalent staff available to perform this work
would be 3 employees. This is composed of two full-time Appraisersand an Appraiser
who would dedicate half of their time to field work as their primary duty would be
calibration and maintenance of the valuation models.
Given the level of staffing, KIBstaffis not likely tomeet the current 6-year inspection
cycle, even if there are no complications in the annual work schedule. With the current
CAMAsystem, no further significant efficiency gains are likely for the near-term future.
If the CAMA system is changedthe rate of production will decline until the staff
becomes proficient with a new system.
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AGENDA ITEM #7.A.
- ¯¯¨¦ £ , £ )¥®±¬ ³¨®
The Assessment Department does not maintain its own set of cadastral maps. The
mapping function is performed by the Community Development Department and the
borough utilizes a GIS system. Assessment information isavailable on the borough’s
website in a manner that is convenient for the public’s use.During the audit, OSA visited
the Department’s website, which also included a link to the “Property Search” and
mapping (GIS) applications.
GIS is a powerful tool, posting multiple datasets from various sources. OSA staff was
able to adequately navigate in the system, display aerial maps, topographical contours
and other significant layers.A reasonably tech-savvy individual should be able to
perform these tasks within the system.
There has been technical advancement since our last audit in 2010. The Assessment
Department has the ability to add layers to the GIS system to reflect information they
may use for valuation purposes. For example, the Department has the ability to show a
single economic unit parcel without the property line. An “economic unit” is a situation
wheremultiple lots function economically as a single unit in order to maximize value: for
example, a building that straddles multiple lots. In other examples condominium
developments are usually multiple units on a single tract of land. Public leases of
property may not conform to the legally platted lots but the taxable unit is a single tax
parcel. It was noted that this capability is presentinthe GIS system.
Another powerful use of GIS mapping is display of lots sold or for sale within a market
area. The GIS system in use has that capability as well.
$ ³ #®««¤¢³¨® £ - ¦¤¬¤³
The Assessment Departmenthas historically hadathree-year re-assessment cycle for the
road access area and a five-yearcycle in the other areas. New construction is inspected
and added to the assessment roll on an annual basis, except forremote properties. The
City of Kodiak requires building permits,lessening the burden on the Department of
discovering new construction. Inspection using air photo imagery may be sufficient for
remote areas. The imagery must have high enough detail to detect changes and be recent
enough to reveal change in a three-yearperiod. The current borough resolution mandates
a six-year inspection cycle.
As with any building permit system there is hardly 100% compliance, however it does
provide theDepartmentmost information and assists with the discovery of new
construction. Still, the Departmentmusttravel all roads to assure that new construction is
noted and placed on the assessment roll. Inevitably, some construction will be not be
detecteduntil the next physical inspection of that specific property.
26
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AGENDA ITEM #7.A.
As noted previously, the property characteristic data is stored electronically, and the
improvement drawings are maintained in the PACS drawing program. The base valuation
of buildings is developed using available costing service software, as a reference and
locally developed cost as it is found. Picturesare stored and accessed in another part of
the PACS system. This system is working for the Department and does allow an
electronic file to be kept of all property. This will assist the Department in being as
paperless as possible.The system also allows other municipal agencies easy access to the
data at a low administrative cost to all departments.
The ability to display data on the department’s website is a significant efficiency and
labor saving feature. Sharing data with other municipal and state departments as well as
responding to public inquiries can easily take up the equivalent of one full-time yearly
clerical position.
As a system, the components are working as evidenced by the department’shigh scores
in responses to the OSA’ssystems audits of the pastyears. The systemsaudits are
intended to measure the ability and efficiency with which local jurisdictions can query
their database and provide specific data asrequested by OSA. In the last years, KIB has
been able to respond with 100% of the desired data in less than 24 hours.
Exemptions lj #®£¤
It is very important to the public perception of fairness and equity that there are good
records and timely review of exempt property. Improvement is needed in both the
administrative practices and the municipal code related to administration of exemptions.
Those who pay taxes need to know that those who do not are in conformance with the
law. Many communities in Alaska have adopted into their municipal code a requirement
for the regular review of exemption records. No such requirement is found in the KIB
municipal code.
In the event of natural disaster,the assessment records are used as the foundation for
disaster relief. It is also common for exempt property to change into taxable ownership
and use. These are compelling reasons to keep at least minimal descriptions of exempt
property, including recent photographs and building sketches. The size and location of
buildings on lots is often the basis for land use controls. Many municipal agencies find
this information useful in a number of applications for public works, planning, police and
fire. Development and maintenance of records on exempt property by the assessor’s
officeis a worthyuse of public resources.The assessor’s office has begun the collection
of this type of information and a program for the regular review of exempt property.
Exemptions are created in several different levels of law including federal, state and local
law. Some exemptions are mandatory and not at the discretion of the local government.
Some exemptions arise directly from the ownership of the property. Many exemptions
are associated with both the ownership and the current use of the property. Ownership
issues require regular updated information on recorded title. Use related issues require
information from the property owner about the current use of the property. This requires
27
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AGENDA ITEM #7.A.
the assessor to frequently ask the owner of the property for new and current information.
In general, this information should be updated every year as part of the regular
assessment cycle of work. There are currently over 25 exemptions by local option in law
in Alaska.
Administration of exemption records causes considerable work for the assessment staff.
Effective use of electronic data base is the most efficient manner to conduct this work.
The existing assessment system can keep good records and produces quick and efficient
reports on different types of exemptions. However, all the needed information has not
been collected and loaded into the system.
One single exemption program related to senior citizens and disabled veterans has 682
individual properties on which annual information is collected and recorded. This is
burdensome and time consuming for both the property owners and the borough staff.
State law allows for periodic application and regular maintenance of the records but that
law has not been adopted into municipal code.
During the review, it was noted that municipal code contains almost no regulation
regarding the quantifiable goals of the assessment department or the specific methods and
means employed to estimate the value of taxable property. It would be helpful to
establish measurable goals in the administration of exemption both as a foundation for
the budget and as a measure of efficiency.
Comparison of the things noted in the 2010 audit and the actual practices and records
reviewed as part of this audit shows considerable improvement in the quality and
condition of the exemption records. Further progress is needed to demonstrate to
taxpayers that only those entitled to exemptions under the law are receiving the benefit of
exemptions. Additionally, cost saving is possible with additional implementation of
methods and means of maintain, analyzing, and reporting on exempt property.
2 ³¨® 3³´£¸
The main measure of the success of a mass appraisal system is how closely assessed
values match with sales prices. The ratio between an assessed value and a sales price is
measured. A ratio greater than 1 indicates that a property may have been assessed attoo
high a value, while a ratio less than 1 indicates a low assessment. The IAAO provides
standards for ratio studies, available at
https://www.iaao.org/media/standards/Standard_on_Ratio_Studies.pdf.
The three main statistics examined here are the weighted mean ratio, the coefficient of
dispersion (COD), and the price-related differential (PRD). The weighed mean ratio is
determined by looking at total assessed value and comparing it to total sales price. The
COD can be interpreted as the average percentage difference between the weighted mean
ratio and a typical sale. It is a measure of uniformity. The PRD is the quotient of the
mean ratio and the weighted mean ratio. Since the weighted mean is affected more by
28
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AGENDA ITEM #7.A.
high-value properties, if the PRD is less than 1, that means that higher-value properties
are being assessed at a lower ratio than lower-valued properties. A PRD of greater than 1
means the opposite.
A necessary caveat here is that most analysisis of residential property within the City of
Kodiak. There were few to no sales outside of the City of Kodiak, and only a handful of
unimproved land or commercial sales. None of these areas can be analyzed for uniformity
with just the sales available. The map below shows the entire island of Kodiak. It is clear
from Figure 1 below that the sales are concentrated almost entirely within the city. Figure
2 shows a closer view of the City of Kodiak, showing more detail on over 90% of
available sales.
Figure 1
29
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AGENDA ITEM #7.A.
Figure 2
Overall
Residential All Property
Ratio 0.9354 0.9254
Weighted Ratio 0.9294 0.919
COD (Weighted) 6.425 9.669
PRD 1.01 1.01
The above data shows that the weighted average sales ratio is around 0.93 for residential
property, and 0.92 for all property (commercial and unimproved land, plus residential
property). The COD for residential property is 6.4, which is well within the IAAO’s
standards for residential property. The PRD is 1.01, indicating a very good
uniformity across all values of property.
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AGENDA ITEM #7.A.
Time-based
y = -0.0004x + 16.12
Sales Ratio vs. Date
R² = 0.0819
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
9/22/201711/11/201712/31/20172/19/20184/10/20185/30/20187/19/20189/7/201810/27/201812/16/20182/4/2019
The sales ratios show a very slight decline over the past three years of sales data,
however the R-squared value on “date” is around 0.08, meaning that only 8% of sale
price can be explained by date. This trend is worth keeping an eye on in future years.
Policies within the assessor’s office or economic trends may be resulting in gradually
declining assessed values relative to sales. However, this is likely statistical noise of the
magnitude that we would expect to see in any sample. The sales ratios show an
acceptable range of change over time.
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AGENDA ITEM #7.A.
Neighborhood-based
Weighted Ratio by Neighborhood/Type
1.2
1.15
1.1
1.05
1
0.95
0.9
0.85
0.8
0.75
0.7
ALDERWOOD PUDALEUTIAN HOMESCOMMDUPLEXINSIDE CITY SALES
LANDMOBILES W LANDMONASHKAMULTI-FAMILYRURAL
SERVICE DIST #1SFR W/AUX APTSWOMENS BAY
The above chart shows ratio by neighborhood or type of sale. It is worth noting
that some of these neighborhoods consist of exactly one sale, and the two largest outliers
are rural (based on 2 sales), and undeveloped land, which tends to be more difficult to
assess. When breaking down a dataset into very small subsets, some noise is inevitable.
The way to test whether the differences in neighborhood ratio are meaningful is an
ANOVA test. This essentially compares the overall variation in ratios to the differences
in ratios between the groups. The larger the overall variation is, the more we would
expect differences to appear randomly between smaller subsets, as we see above. If there
were very little variation in ratio from property to property within a neighborhood, the
differences above would indicate inconsistency in the way the different neighborhoods
are treated.
An ANOVA test of the above data indicates that there is no statistically
meaningful difference in ratios between the different neighborhoods. This is an
indication of equity between the neighborhoods.
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AGENDA ITEM #7.A.
Value-based
y = -2E-07x + 0.9971
Ratio vs. Sale Price
R² = 0.0634
1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000
The above chart shows a very slight negative trendline for ratios as the value of a
residential property increases, but nothing outside of the range of statistical noise. The
PRD of 1.01 backs this evaluation up; there is no significant bias in ratios across
different property values.
35--!29
For 2019, the Kodiak Island Borough Assessment Departmentappears to be functioning
well and within designated parameters as set forth in Alaska Statutes and conforms to
most IAAO Standards for Assessment Practices. These standards include acceptable
assessment level ranges and ranges of uniformity of assessments. While there is clearly
room for improvement in any organization, the OSA believes that the Kodiak Island
Borough Assessment Departmentis in compliance with state law and assessment
standards.
It is evident that theDepartmentfaces significant challenges in the coming years asthey
rebuild a body of experience and expertise. While this is a daunting enterprise, italso
provides the opportunity to re-think and re-organize how the Department accomplishes
its mission.
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AGENDA ITEM #7.A.
ΑΏΐΘ +)" !5$)4 ȟ 3)'.!452% 0!'%
Marty McGee Joseph Caissie
State Assessor Assistant State Assessor
Dated: May 25, 2019
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Office of the State Assessor
AGENDA ITEM #7.A.
AGENDA ITEM #7.A.
AGENDA ITEM #13.D.1.
KODIAK ISLAND BOROUGH
STAFF REPORT
JULY 9, 2019
ASSEMBLY REGULAR MEETING
SUBJECT:
ORIGINATOR:
RECOMMENDATION:
DISCUSSION:
2.100.070 Vacancies.
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
AGENDA ITEM #13.D.1.
KODIAK ISLAND BOROUGH
PLANNING AND ZONING COMMISSION
STAFF:
CDD DIRECTOR, ERIN WELTY 486-9362 ewelty@kodiakak.us
CODE ENFORCEMENT OFFICER, TOM QUASS 486-9364 tquass@kodiakak.us
CDD SECRETARY, SHEILA SMITH 486-9363 ssmith@kodiakak.us
COMMUNITY DEVELOPMENT DEPARTMENT
710 MILL BAY ROAD
ROOM 202
KODIAK, AK 99615
AGENDA ITEM #13.D.1.
AGENDA ITEM #13.D.2.
KODIAK ISLAND BOROUGH
STAFF REPORT
JULY 9, 2019
ASSEMBLY REGULAR MEETING
SUBJECT:
ORIGINATOR:
RECOMMENDATION:
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
AGENDA ITEM #13.D.2.
Margaret SusanDraskovichMeteBio
AGENDA ITEM #13.D.2.
AGENDA ITEM #13.D.2.
AGENDA ITEM #13.D.3.
KODIAK ISLAND BOROUGH
STAFF REPORT
JULY 9, 2019
ASSEMBLY REGULAR MEETING
SUBJECT:
ORIGINATOR:
RECOMMENDATION:
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
AGENDA ITEM #13.D.3.
R ECEIVED ___________________
APPLICATION / RENEWAL FOR
ENCROACHMENT PERMIT
(General)
See attached instructions and other information, including applicable regulations.
No cost as KIB is govermental:
17 AAC 10.011(a)
N ew Application ($100 fee) Renewal/Change of Owner ($100 fee) Other ________________
Governmental Agency Business Private
X
Applicant Name: E-Phone:
mail Address:
907-486-9302
mpowers@kodiakak.us
Business / Organization Name: Phone:
Kodiak Island Borough
E-mail Address: Business License #: 907-486-9302
mpowers@kodiakak.us
92-0030845
Mailing Address (include City and Zip Code): Business Private
710 Mill Bay Rd. Kodiak, AK 99615
Physical Address (include City and Zip Code):
710 Mill Bay Rd. Kodiak, AK 99615
Legal description of adjoining property (attach separate sheet if necessary):
2539, Path is on United States Coast Guard land
Assessor’s tax identification number for adjoining property:
20543
Own Lease (if lease, provide name & complete mailing
Do you own the property adjoining the right-of-way?
address of landowner in this box.)
No
Location of the Proposed Permit Area (road name, milepost, nearest cross street, etc.):
Rezanof mp 5-6, Tom Stiles Rd
Proposed use of the right-of-way (Describe here. Attach site plan showing location of improvements and attach at least
three photographs. See attached instructions.):
Proposed use is an 8’ wide gravel path
Are the improvements proposed or existing? Proposed Existing
X
X
Are any permanent structures located completely in the right-of-way? Yes No
Yes No
Are there any water and sewer facilities?
Yes No
Is there a tank of any size in the right-of-way? Please give volume & contents.
X
X
25A-R960 (Rev 09/01/06) Page 1 of 6
AGENDA ITEM #13.D.3.
Size of Proposed Permit area (minimum 1,000 square How many feet from the edge of the pavement will the proposed
feet): improvement be located?
10’ - 50’
See attachment
Applicant’s Certification
I certify that I have read the instructions and that all the above information and all attachments I have provided
are true and correct. The undersigned agrees and understands that an Encroachment Permit can be denied or a
bond required for nonpayment of prior or present permit fees, and that, if permitted, the work will be done in
accordance with DOT&PF rules and regulations, and is subject to final inspection and approval.
Applicant Signature: __________________________________________ Date: ____________________
INSTRUCTIONS AND OTHER INFORMATION
Thank you for your interest in the Right-of-Way (ROW) Encroachment Permit Program. An encroachment may be
installed within a highway ROW if authorized by the Alaska Department of Transportation & Public Facilities
(DOT&PF) through an Encroachment Permit. A permit is valid for a term of no more than five years and is revocable.
A permit is subject to applicable state, federal, and municipal laws.
Encroachment Permits at No Cost for Government Agencies Not Acting in a Business Capacity
17 AAC 10.011(a) allows Encroachment Permits at no cost for local, State, and Federal agencies that are not acting in a
business capacity. Permitted uses include flags of states or nations, decorative banners, and signs, without logos or
names of sponsors, that are intended to inform motorists that they are entering a municipality, community, or state. The
agency requesting a permit under this provision must sign an indemnification clause in the permit to hold DOT&PF
harmless. DOT&PF may deny a permit if it would cause a safety risk for the traveling public
Encroachment Permits for Owners or Lessees of Land Contiguous to Right-of-Way (Including Government
Agencies Acting in a Business Capacity)
17 AAC 10.011(b) – (c) allow Encroachment Permits for owners or lessees of land contiguous to the ROW, including
government agencies acting in a business capacity. An Encroachment Permit may be issued for any lawful use, with
six exceptions:
1.any permanent structure located partially or completely in the ROW;
2.a new water and sewer facility that is not permitted under a utilities permit (17 AAC 15);
3.a tank of any size;
4.fueling facilities;
5.a use that is not in the State’s best interest; and
6.a land use on a ROW that allows development on contiguous land that would not otherwise be possible without
the use of the ROW.
Encroachment Permits for Commemorative Plaques, Historical or Interpretive Markers, and Informational
Signs
An Encroachment Permit may be issued at no cost to a government agency for the installation in highway rest stops or
pullouts of commemorative plaques, historical or interpretive markers, and informational signs. The plagues, markers,
and signs may be permitted only if they cannot be read from the highway.
25A-R960 (Rev 09/01/06) Page 2 of 6
AGENDA ITEM #13.D.3.
NOTE: For (1) a Beautification Encroachment Permit or (2) an Encroachment Permit for Advertising on Bus
Benches, Bus Shelters, and Adjacent Trash Receptacles, use the applicable application form for those permits.
Request for Encroachment Permit
A request for an Encroachment Permit must include a $100 nonrefundable processing fee, a complete application and
the following information:
(1) A Detailed Site Layout / Site Plan (attach a separate sheet):
Show the business location, parking, access into the business, and location of the building where business is
conducted.
Show how far each proposed or existing improvement will be located from the edge of traveled way.
Show all the existing major attributes of the area such as vegetation, utilities, bike-paths, road advisory signs, etc.
Show all the roads by name and show other pertinent landmarks.
NOTE: If the Regional Chief ROW Agent believes it is necessary, DOT&PF may require the applicant to furnish
drawings stamped by a professional engineer registered in Alaska.
(2) Required Photographs (there should be a minimum of three photographs):
Attach photographs of the location of each proposed or existing improvement. Photos should show the view of
the main highway turn-off to the business. They should show the slope, typically taken from a distance of 100
feet in each direction and one photo taken from the centerline of the highway toward the proposed or existing
improvement’s location. These photos will be used in determining if additional slope limit information is
required to determine the clear zone. Mark an arrow on the photo depicting your turn-off and indicate the
location of each proposed or existing improvement.
If the applicant is a business, it shall possess no illegal signs, driveways, or other unpermitted ROW activities or
improvements. No signs will be permitted within the permit area. Storage of flammable, explosive, or hazardous
material is prohibited within the permit area.
Fee Determination
The Permittee must pay fair market value or a $100 annual fee for the use of the land, whichever amount is greater.
The Permittee is responsible for costs incurred for hiring a State certified appraiser for the preparation of a Narrative
Appraisal Report, if an appraisal is required.
Public Notice
Public notice is required if DOT&PF determines it to be in the best interest of the State. DOT&PF has the discretion to
require notice if the issuance of the permit may be controversial, or if public notice would be beneficial to the
adjudication process. The Permittee is responsible for the cost of this notice.
Corps of Engineers Authorization
No action needed. Verbal communication 6/7/19. Andy Mitzel, USACE. andy.mitzel@usace.army.mil
25A-R960 (Rev 09/01/06) Page 3 of 6
AGENDA ITEM #13.D.3.
Before any filling activities take place within the right-of-way, or on the property adjacent to the right-of-way affected
by this permit, please contact the U.S. Army Corps of Engineers (USACE) to see if any further authorization is
required. Placement of fill material in waters of the U.S., including wetlands and streams, requires prior authorization in
most cases. You can reach the USACE at
Anchorage: (907) 753-2712, Fax: (907) 753-5567 Toll Free 1-800-478-2712
Fairbanks: (907) 474-2166, Fax: (907) 474-2164
Juneau: (907) 790-4490, Fax: (907) 790-4499
Kenai: (907) 283-3519, Fax: (907) 283-3981
The website is http://www.poa.usace.army.mil/reg
Change of Owner
If the permitted encroachment changes ownership, the new owner needs to attach a copy of the existing permit and
provide proof of ownership of adjoining property and rights under the permit.
Definitions
“Clear zone” is the total roadside border area, starting at the edge of the traveled way, that should be maintained free and clear of
any obstructions to the traveling public. The desired width of the clear zone is dependent upon the traffic volumes, speeds and the
roadside geometry.
“Traveled way” is defined as the portion of the roadway for the movement of vehicles, exclusive of shoulders and auxiliary lanes
such as those used for parking, turning, climbing or other purposes supplementary to through traffic movement.
Please mail or take your application to:
Southeast Region Mailing Address: Central Region Mailing Address: Northern Region Mailing Address:
DOT&PF ROW DOT&PF ROW DOT&PF ROW
6860 Glacier Hwy PO Box 196900 2301 PegerRoad
Juneau AK 99801-7909 Anchorage AK 99519-6900 Fairbanks AK 99709-5316
Voice: (907) 465-4499or Voice: (907) 269-0700or Voice: (907) 451-5400 or
1-800-575-4540 1-800-770-5263 1-800-475-2464
Fax: (907) 465-3506 Fax: (907) 248-9456Fax: (907) 451-5411
TDD: (907) 465-4410 TDD: (907) 269-0473TDD: (907) 451-2363
Southeast Region PhysicalAddress: Central Region Physical Address:Northern Region Physical Address:
DOT&PF ROW DOT&PF ROW DOT&PF ROW
6860 Glacier Hwy 4111 Aviation Drive 2720 Picket Place
Juneau AK 99801-7909 Anchorage AK 99502-1058 Fairbanks AK 99709
ADMINISTRATIVE CODE
Title 17 --Chapter 10
Excerpts Relating to Encroachment Permits
17 AAC 10.010. ENCROACHMENTS. An encroachment may be installed within a highway right-of-way if the
encroachment has been permitted by the department under this chapter.
17 AAC 10.011. TYPES OF ENCROACHMENTS AUTHORIZED. (a) The department may issue at no cost an
25A-R960 (Rev 09/01/06) Page 4 of 6
AGENDA ITEM #13.D.3.
encroachment permit for use of a highway right-of-way by a municipality, state agency, or federal agency, subject to any
conditions imposed under 17 AAC 10.014, if the municipality or agency is not acting in a business capacity. The permit
will be issued on a form that the department prescribes. Permitted uses include
(1)flags of states or nations;
(2)decorative banners; and
(3)signs, without logos or names of sponsors, that are intended to inform motorists that they are entering a municipality,
community, or state.
(b)The department may issue an encroachment permit for the use of a highway right-of-way by a private person, or by a
government agency acting in a business capacity, to an owner or lessee of land contiguous to the highway right-of-way
where the owner or lessee's primary activity occurs, if the use complies with the requirements of 17 AAC 10.012, and
the use is allowed under (c) of this section. The department may impose permit conditions under 17 AAC 10.014. An
encroachment permit issued under this subsection is valid for a term of no more than five years for a specific use. The
department may renew the permit for additional subsequent terms of no more than five years each. The permit will be
1
issued on a form that the department prescribes. A permit applicant must pay a $100nonrefundable application fee. In
addition, the permittee must pay economic rent established under 17 AAC 10.013, or $100 annually, for the use of the
land, whichever amount is greater. A permittee must pay a nonrefundable $100 reapplication fee each time the
permittee files a request to renew the permit. Upon renewal of the permit, the permittee must pay economic rent, as
established under 17 AAC 10.013 as of the date of extension, or $100 annually, whichever amount is greater. The
department may revoke an encroachment permit before the end of its term, after notice issued to the permittee at least
30 days before the date of revocation. The issuance of a permit under AS 19.25, or this chapter does not entitle the
permittee to a payment of just compensation or relocation benefits under AS 34.60, if a permit is revoked or a request
for renewal is denied.
(c)An encroachment permit issued under (b) of this section allows any lawful use except the following:
(1)any permanent structure located partially or completely in the right-of-way;
(2)water and sewer facilities that the department has not permitted under 17 AAC 15;
(3)a tank of any size;
(4)fueling facilities;
(5)repealed 3/1/2002;
(6)a use not in the best interest of the state; and
(7)a land use on a highway right-of-way that allows development on contiguous land that would not otherwise be possible
without the use of the highway right-of-way.
(d)The land area described in the encroachment permit may not be used to meet minimum requirements for a
contiguous land use under applicable municipal land use standards or under regulations adopted by the Department of
Environmental Conservation. The contiguous land use must meet those minimum requirements without regard to the land
contained within the encroachment permit. The use of the land described in the encroachment permit must be an accessory
use to the contiguous land use.
25A-R960 (Rev 09/01/06) Page 5 of 6
AGENDA ITEM #13.D.3.
(e)After the completion of construction of a highway, the department may, subject to 17 AAC 10.014, issue at no
cost an encroachment permit in the form of a beautification permit to a government agency, a municipality, an individual,
or a non-profit organization to allow planting of trees, shrubs, grasses, or flowers, and any structures necessary to support
the plants, that do not endanger motorists, bicyclists, or pedestrians within the highway right-of-way. A beautification
permit will be issued on a form that the department prescribes. The department may attach to a beautification permit any
condition that is necessary to protect the integrity and safety of a highway's design, and to protect the traveling public or
the persons planting trees, shrubs, grasses,and flowers within the highway right-of-way. The department may remove
trees, shrubs, grasses, or flowers planted in a highway right-of-way, or structures supporting the plants, under a
beautification permit that become a hazard to the traveling public, interfere with a highway's maintenance or operation,
interfere with construction on a highway, or threaten to damage a highway embankment.
(f)The department may issue an encroachment permit on a form it prescribes, at no cost to a government agency for
theinstallation in highway rest stops or pullouts of commemorative plaques, historical or interpretive markers, and
informational signs. The plagues, markers, and signs may be permitted only if they cannot be read from the highway.
(g)The provisions of this section do not apply to driveway permits issued under 17 AAC 10.020, utility permits
issued under 17 AAC 15, or the installation of mail boxes, including newspaper boxes, within a highway right-of-way.
(h)The department may issue under (b) of this section an encroachment permit for an existing structure or a portion
of that structure or for existing water or sewer facilities for which the department has not issued a utility permit issued
under 17 AAC 15, if
(1)the encroachment does not present a risk to the health or safety of the public;
(2)the construction of the encroachment occurred in good faith; and
(3)the denial of the permit would create a hardship for the owner of the encroachment.
17 AAC 10.012. APPROVAL REQUIREMENTS FOR ENCROACHMENTS. The department will, in its discretion,
grant an encroachment permit under 17 AAC 10.011, if the department determines that
(1)the integrity and safety of the highway is not compromised;
(2)the issuance of the permit will not cause a break in access control for the highway;
(3)the land will not be necessary for a highway construction project during the initial term of the permit; and
(4)issuing the permit is in the best interest of the state.
17 AAC 10.013. ESTABLISHING ECONOMIC RENT.For purposes of 17 AAC 10.011(b), the department will
establish economic rent for a right-of-way held in fee simple by the use of commonly accepted real estate appraisal
techniques. For rights-of-way held as easements, the consideration for the issuance of the permit is 90 percent of the
economic rent established under this section for a right-of-way held in fee simple. A permittee shall reimburse the
department for appraisal costs incurred to determine economic rent.
17 AAC 10.014. ADDITIONAL CONDITIONS UPON ENCROACHMENT PERMITS. The department will, in its
discretion, impose conditions upon encroachment permits necessary to protect the traveling public, the safety and integrity
of a highway's design, the public interest, and the best interests of the state.
17 AAC 10.015. REMOVAL AFTER EXPIRATION OF ENCROACHMENT PERMIT. Upon the expiration of the
term of an encroachment permit issued under 17 AAC 10.011, or upon the revocation of an encroachment permit by the
department, a permittee isresponsible for the cost of removing improvements placed within the right-of-way, at no cost of
the department, unless the permit provides that the encroachment may remain in place after the permit expires or is
revoked.
25A-R960 (Rev 09/01/06) Page 6 of 6
AGENDA ITEM #13.D.3.
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AGENDA ITEM #13.D.4.
Kodiak Island Borough Solid Waste Advisory Board
Procedures for Conducting a Quasi-Judicial Hearing
Appeal.
Voting.
Record.
Counsel.
Burden of Proof.
AGENDA ITEM #13.D.4.
Rules of Evidence.
Presentation.
AGENDA ITEM #13.D.4.
Decisions.
KODIAK ISLAND BOROUGH
Meeting Type: 4�A k'v\0 Date: ui
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Kodiak Island Borough
Assembly Newsletter
Vol. FY2020, No. 36 July 9, 2019
At Its Regular Meeting Of July 9, 2019, The Kodiak Island Borough Assembly Took The Following Actions.
RECEIVED State Assessors Audit For 2019 - Presented By Acting Assessor, Debra Rippey.
ACCEPTED With Regret, The Resignation Of Mr. Duane Dvorak From The Planning And Zoning
Commission, A Term To Expire In December 2019; And DIRECTED The Borough Clerk To Advertise
The Vacancy Per Borough Code.
VOICED NON-OBJECTION To The Appointment Of Mrs. Margaret Susan Draskovich Mete To The
Providence Kodiak Island Medical Center Community Advisory Board, For A Term To Expire On
December 31, 2022.
AUTHORIZED The Manager To Apply For And Execute And Encroachment Permit To Assist In The
Creation Of A Community Path (Boy Scout Lake To Coast Guard Main Gate).
AMENDED, APPROVED SWAB Procedures For Conducting A Quasi-Judicial Hearing.
ACCEPTED With Regret, The Resignation Of Mr. Barry Altenhof From The Planning And Zoning
Commission, A Term To Expire In 2021; And DIRECTED The Borough Clerk To Advertise The Vacancy
Per Borough Code.
APPROVED A Letter Of Support For National Fish & Wildlife Foundation Electronic Monitoring System
(NFWF EM) Grant.
APPROVED Modifying The Dates For The Allowance Of Fireworks.