FY2017-2019 STRATEGIC BUSINESS PLAN - … Business... · STRATEGIC BUSINESS PLAN “ ... audit...

Mecklenburg County, North Carolina

FY2017-2019 STRATEGIC BUSINESS PLAN

STRATEGIC BUSINESS PLAN

“….organizational vision is not about seeing that

which is visible; it is about navigating the

organization to a place no one has ever been”.

OUR

To be recognized for providing fair, clear, and accurate assessment services to assist local government in serving the community. We accomplish this by being a skilled, knowledgeable, and informed team, with integrated and reliable technology and work processes, making this a great place to work.

OUR

To discover, list, and appraise all real and personal property in Mecklenburg County in accordance with North Carolina General Statutes. The Assessor's Office provides accurate and timely information to internal and external customers while fostering good relations with those customers and the community.

STRATEGIC BUSINESS PLAN: COUNTY ASSESSOR’S OFFICE

3 Mecklenburg County FY2017-2019 Strategic Business Plan

ORGANIZATION The County Assessor’s Office (CAO) is responsible for the appraisal of all taxable property, both real and personal, as defined by the North Carolina General Statutes (NCGS). CAO is comprised of 99 staff members across 5 divisions. The CAO budget FY 18 is $13,404,043. The CAO Real Estate Division is responsible for the periodic revaluation (at least once every eight years) of all real property in Mecklenburg County, along with the annual updating of records to account for new construction, additions, and remodeling. The CAO Personal Property Division is responsible for both Business Personal Property and Individual Personal Property. The Division also does audits on accounts that have an aggregate assessed value of less than $50,000. The CAO Audit Division is responsible for both managing the audit program, completed by Tax Management Associates (TMA), and customer outreach. The CAO Administrative Division is responsible for department oversight, budgeting, purchasing, accounts payable, and many other office support programs. The CAO Information System (IS) team makes sure all the technology that the CAO uses to list, assess, notice, bill and handle appeals for real and personal property works and works together. Most team duties fall into three areas: Operations, Support, and Management. CURRENT STATUS The CAO has completed the Session Law 2013-362, Revaluation Review project. Prior to the beginning of the project, customer confidence in the CAO was at its low point. This was highlighted in the Customer Service Survey that the county paid for back in 2013. Any media story produced at that time included terms like blotched, error- plagued, etc. Upon the arrival of the new assessor in October of 2013, the department was in a reactive mode in handling media coverage. The slant and delivery of the stories almost always had a negative tone. The department has worked very hard to improve its public image and customer satisfaction. Media

OUR ENVIRONMENT stories appear to show the CAO in an improved image. The Valuation and Notices portion was completed on-time, based on the 18-month plan. The CAO also completed the appeals by the end of calendar year 2015, another department goal. The completion of nearly 24,000 appeals was an important milestone because the department could not complete the refunds and discovery bills process until the appeals were completed. The following list shows the status of the four phases of the project:

• Valuation and Notices completed • Appeals completed • Discoveries completed • Refunds completed

Other contributing factors included the late approval of the amendment to the session law to assist current owners that have not owned their property for the entire review period. As CAO transitions, away from the Revaluation Review project, focus turns away from 2011 and the economic downturn and toward the future. The CAO continues to field property canvasses across Mecklenburg County to ensure that the property characteristics database is as accurate as possible. The department has completed approximately 100,000 property canvasses to date. It is also working on neighborhood boundaries. The department hired a Revaluation Coordinator anda Quality Control/Appeals Position. The CAO will be adding 14 new positions in FY 2018. Eleven of the new positions will be supporting the 2019 Revaluation initiatives. The CAO still has much to do and a significant amount of the Review Project workload fell squarely upon staff. The CAO believes that the lessons learned during the Revaluation Review will pay huge dividends as it approaches the next revaluation. The CAO is committed to educating its employees on maintaining environmental sustainability within the workplace and in their community. Employees will become more engaged in sustainability initiatives in the workplace and active participants in solving some of the local issues.



OUR GOALS

The County Assessor’s Office (CAO) has established three major goals for the FY 2017-19 Strategic Plan. These are to:

1) Successfully conduct a revaluation in accordance with the North Carolina General Statutes

2) Successfully close the 2011 Revaluation in accordance with North Carolina General Statutes

3) Maintain environmental sustainability of operations In the ‘Our Environment’ section, and ‘Current Status’ sub-section, the CAO has outlined “where we are” and moved the organization to the point just short of “where we want to go”. The message below covers the next steps for the CAO.

DIRECTOR’S MESSAGE

CAO’s goals for the FY 2017-19 Strategic Plan represents an opportunity for organizational transformation. The goals move the department from a reactive state - with the revaluation review - to a proactive state, preparing for the next countywide revaluation. The department will stay proactive throughout the process, continuing the goal at CAO of “creating our own future”. The CAO organization is most appreciative of its partners assisting in CAO’s redevelopment. The contributions of Business Process Management (BPM), Public Information (PI), Information Technology Services (ITS), Human Resources (HR), Finance, Office of the Tax Collector (OTC), Land Use and Environmental Services Associations (LUESA), the Manager’s Office, and others have been invaluable. This department would not be where it is today without such assistance. Change is being implemented at many levels within our Real Estate Division and throughout the organization. CAO’s focus on the revaluation will be keen. The Assessor’s Office must continue to provide community outreach to all customers and expect those opportunities to increase exponentially as the next revaluation date approaches. The process behind the next revaluation will look nothing like any revaluation Mecklenburg County has ever completed. To be successful, the focus must remain on CAO’s shared aspiration, remembering that organizational vision is not about seeing that which is visible, but about steering the organization to a place it has never been.

“The completion of nearly 24,000

appeals was an important

milestone because the department

could not complete the refunds and

discovery bills process until the

appeals were completed.”



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statute Objective 1: Ensure that exemptions are properly granted or denied on applicable parcels

Strategy Redefine the current processes for exemptions

Actions ◊ 1. Perform an audit of existing elderly and disabled exemption applications. 2. Create a tracking system of intake and outcome of all annual applications. 3. Create a tracking system of ‘rollover’ exemptions, with a cyclical update of information. 4. Streamline processes with Information Technology Systems (ITS). 5. Document processes and create training manuals for staff. 6. New Hire FY 16 (Quality Control Employee) – Human Resource 25% 7. One Information Systems Employee (Internal) – Human Resource 10%

Total associated costs: FY 2017 – FY 2019

Human Capital (FY 17) The achievement of these goals will be supported by existing employees.

$25,900 (includes Benefits) (E)

Performance Measures

◊ Exemption verification rate

◊ Percentage of exemptions scanned

Comment Quality control/assurance is vital to the success of every valuation system. It is important for the citizens of Mecklenburg County to be aware of exemptions that they may be eligible for, and it is equally important that the laws pertaining to the qualifications of these exemptions are adhered to. Proper tracking and quality control will create criteria, ensure that applications are properly reviewed, and that exemptions are granted, or not, appropriately. (See IAAO Standard on Property Tax Policy, 4.3 & 5.3)

http://www.iaao.org/media/standards/Standard_on_Property_Tax_Policy.pdf



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statute (cont’d) Objective 2: Implement a quality control process where appraisal, exemption, and appeal procedures are regularly audited and consistently monitored for adherence to North Carolina General Statutes, policies, and laws

Strategy Enhance Quality Control

Actions

◊ 1. Review parcels for listing accuracy as well as consistency among staff. 2. Review and grade quantity of new construction based on IAAO standards. 3. Acquire Modria to monitor customer inquiries, appeals, and staff response time. 4. Continue staff training. 5. Review and update existing Real Estate Policies and Procedures annually.


Human Capital *The achievement of these goals will be supported by existing employees and with the existing budget.

Information Technology (FY 17) Modria $186,500 (N)

(FY 17) Farragut Appeals Module $500,000 (N)

(FY 18) Farragut Appeals Module $500,000 (N)

(FY18) Modria $81,000 (E)

(FY 19) Modria $81,000 (E)


◊ Training/certification rate

◊ Value added permit review rate

◊ Canvassed property review rate

Comment Modria is an online dispute and resolution center. After many citizen complaints following the 2011 Revaluation, the current state of CAO’s online offerings was deemed insufficient by a customer service study dated May 23, 2013, commissioned by the Mecklenburg County Board of County Commissioners (BOCC). This online informal appeals and customer inquiry system meets the criteria for those items outlined in that study (attached pdf). The costs are budgeted in the already approved related technology reserve request (attached Excel sheet).



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statute (cont’d) Objective 3: Facilitate training programs to increase the quality of assessments

Strategy A Develop and implement field canvassing and Real Property permits to regularly audit and consistently monitor the annual cycle.

Action ◊ 1. Hire an Appeals/Quality Control Coordinator in FY 16 to facilitate and review policies, procedures, and work product. This employee will be responsible for the flow of assessment appeals. This is a new position.

2. Develop procedural manuals that support trainings provided by UNC School of Government, International Association of Assessing Officers (IAAO), and NC Department of Revenue.

3. Review field canvassed parcels, initiate procedure manual (new construction and newly hired), monitor performance.

4. Field canvass 1/6th of the county each year for listing accuracy (IAAO Standards). 5. Input of field canvas property record cards into next revaluation file for analysis. 6. Implementation of annual access to construction permits. 7. Meet annual deadline of permit completion. 8. Quality Control/Quality Assurance of 1/6th of the field canvassed properties and new construction

each year.

Total associated costs: FY 16

Human Capital FY 16 Appeals/Quality Control Coordinator *$55,600 (E)

Information Technology

Tablet TBD

Communications Cell phone TBD



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statute (cont’d) Objective 3: Facilitate training programs to increase the quality of assessments (cont’d)


Human Capital

FY 17 (1) Appeal Coordinator (Additional). Responsibilities include the coordination of all assessment appeals (informal, Board of Equalization & Review, and Property Tax Commission) and the proper scheduling, presentation, and disposition of cases. These duties will include coordination with the administrative staff, administrative analyst staff, real property appraisal staff, as well as County counsel, North Carolina Department of Revenue, and Property Tax Commission staff. This position will increase the timeliness of disposition of assessment appeals, and serve our citizenry in a quick and efficient manner.

$55,600 (N)

FY 17 (10) Temporary Field Listers. Responsibilities include the verification of real property characteristics and measurements. Their duties will also include the field canvasing of improved properties within Mecklenburg County by physically inspecting and measuring properties, and speaking with property owners, when possible, for verification of interior amenities. This will ensure that the data needed for a successful revaluation is correct, and maintained at a high level of quality.

$406,000 (N)

FY 17 Temporary Clerical Support will be shifted from SL362 to the Revaluation Initiative. Responsibilities will include the data entry of the field canvas property record cards. The CAO currently has over 100,000 record cards awaiting input. We are currently working with our Information Services Team to open a file that we will use for the next revaluation. This file will require a tremendous amount of data entry by these temporary employees as well.

$198,000 (E)

FY 17 (10) Temporary clerical support. Responsibilities will include the data entry of the field canvas property record cards. The CAO currently has over 100,000 record cards

$396,000 (N)



awaiting input. We are currently working with our Information Services Team to open a file that we will use to for the next revaluation file that will require a tremendous amount of data entry by these temporary employees as well.

FY 17 (6) Full Time Sr. Appraisers for Revaluation Team. They will be responsible for the most complex commercial and residential appraisals. Duties will include appraising complex commercial properties; measuring and listing large commercial, multi-family and complex residential properties; defending ad valorem values before the Board and some cases to the NC Property Tax Commission; establishing property grades and characteristics for revaluation; assisting with cost, market and income studies for revaluation; and assisting in training and providing guidance to staff.

$467,700 (N)

FY 17 Cell phones, plans, tablets $8,500 (N) FY 17 Cisco phones for Sr. Appraisers $850 (N) FY 17 Computers for Assessment Analysts, Sr. Appraisers

$18,666 (N)

FY 17 Furniture $10,500 (N)

Other FY 17 (6) Vehicles for Sr. Appraisers $129,000 (N)

FY 18 (1) Appraisal Manager. The supervision of the residential appraisers with be split between this position and the existing appraisal manager position. This will improve the quality control processes. Responsibilities include the supervision of residential field appraisals.

$79,745 (N)

FY 18 (5) Full Time Assessment Analysts (Additional). Responsibilities include assisting in the preparation for the countywide revaluation, informal, and BER appeals along with processing the multitude of exemptions.

$183,861 (N)

FY 18 (4) Temporary Field Listers (Additional). Responsibilities include the verification of real property characteristics and measurements. Their duties will also include the field canvasing of improved properties within Mecklenburg County by physically inspecting and measuring properties, and speaking with property owners, when possible, for verification of interior amenities. This will ensure that the data needed for a successful revaluation is correct, and maintained at a high level of quality.

$196,000 (N)



FY 18 (4) Temporary Clerical Support. Responsibilities will include the data entry of the field canvas property record cards.

$163,412 (N)

FY 18 (5) Full time Appraiser Technicians. Responsibilities include the verification of real property characteristics and measurements. Their duties will also include the field canvasing of improved properties within Mecklenburg County by physically inspecting and measuring properties, and speaking with property owners, when possible, for verification of interior amenities. This will ensure that the data needed for a successful revaluation is correct, and maintained at a high level of quality. The additional positions will allow the department to maintain a level of canvassing after the 2019 revaluation is complete and may help with the reduction of temporary field listers in FY19.

$198,758 (N)

FY 18 Phones $4,761 (N)

FY 18 Training $9,000 (N)

FY 18 Shoes, Logo, Shirts $1,000 (N)

FY 18 Furniture (Appraisal Manager) $1,000 (N)

FY 18 (5) Vehicles $82,500 (N)


◊ Establishment of quality control procedures for field canvassing and permits.

◊ Real property canvassing

◊ New construction assessment completion rate

Comment Accuracy of value is dependent upon the quality of the data, and a well-trained and knowledgeable staff. The Appeals/Quality Control Coordinator will audit and identify areas of improvement, and update and/or create policies, procedures and training for appraisal staff.

Property characteristics data should be continually updated, and made current to ensure the quality of that data, and proper assessments. IAAO recommends periodic field inspections to help ensure that characteristics are complete and accurate. By these standards, an on-site verification should occur every 4 to 6 years. Additional imaging and quality control measures will provide additional layers of accuracy. (See IAAO Standard on Mass Appraisal of Real Property, 3.3.4 and 4.8)

http://www.iaao.org/media/standards/StandardOnMassAppraisal.pdf



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statutes (cont’d) Objective 4: Instill better understanding, positive reinforcement, and teamwork through better communication between jurisdictions, departments, management, staff, and the public; make it easier for customers to understand neighborhood delineation

Strategy A Neighborhood Delineation

Actions

◊ 1. Identify physical/natural boundaries, uniform land-use controls (zoning) and/or homogeneous types of properties that share similar geographic, economic, legal, and physical attributes; allow appraisers to better analyze each market easier and faster.

2. Re-Stratify current neighborhoods to support geographical markets affected by the same economic factors.

Total associated costs: FY 2017 & FY 2018


Performance Measure

◊ Neighborhood review rate

Comment Mass appraisal models attempt to represent the market for a specific type of property in a specified area. Valuation models are then developed for defined property groups, and separate models are developed for each market area. A quality revaluation requires that neighborhoods are properly delineated to draw from values within the appropriate market neighborhood and/or property group. (See IAAO Standard on Mass Appraisal of Real Property, 4.1)

Strategy B Design a working file of records

Action

◊ Create a Revaluation 2018 file

Total associated costs: FY17


Performance Measure

◊ Creation of a performance test file

◊ Creation of the revaluation file (Production file)

Comment This is mandated by North Carolina Statutes. Revaluations are mandated by NC statute. We must do one by 2019. We must have a file to store the data. Therefore, the file must be created to comply with North Carolina General Statutes.




GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statutes (cont’d) Objective 4: Create better understanding, positive reinforcement, and team work while instilling better communication between jurisdictions, departments, management, staff, and the public; make it easier for customers to understand neighborhood delineation (cont’d)

Strategy C Sales verification

Actions ◊ Send sales letters, income and cost letters to understand current markets, more accurate records and to use this local data to build a better Schedule of Values that represents the Local economy.



Communications Postage -- 40,000 letters per year $8,000 each year

Printing – 40,000 letters per year $28,000 each year


◊ Sales verification letter sent rate

◊ Questionnaire delivery rate

Comment One of CAO’s responsibilities under NC General Statutes is to value real property. The primary way of determining the value of residential real estate is the analysis of sales of similar property. This data is required to confirm that the sale was an “arms-length” transaction and that the sale can be used to set the values of similar property. Not having this information will lead to incorrectly valued real property, citizen complaints, higher appeals volume, and the associated reputational and hard dollar costs of those outcomes. Cost is typically 60-70 cents per letter depending on printing and first class mail volume discounts.



Strategy D Ensure land and improvement values are fair and equitable

Actions

◊ (1) Verify the consistency of land values and improvements. (2) Utilize technology to ensure and quality control procedures. Fair and equitable building data stems

from better neighborhood boundaries, accurate market verification and stratification, and uniform training of staff.




◊ Parcel data consistency rate

◊ Employee training rate

Comment Model testing and quality assurance will provide reliability of valuation models and ensure overall accuracy of the valuations for the countywide revaluation. We will utilize model diagnostics, sales ratio analyses, samples, and other quality control measures. (See IAAO Standard on Mass Appraisal, 5)

Strategy E Educate the public about the appeal process

Actions ◊ 1.Promote website usage for appeal filing 2.Continue to enhance website with various appeal information 3. Meet with community groups throughout the year to explain the appeal process



Communications (FY 19) Pamphlets for Revaluations $5,000 (N)


◊ Number of community group meetings

◊

Comment The public website and pamphlets will share information about the revaluation process. The public website will be a reliable source for the retrieval of forms and other information related to the assessment processes.




Strategy F Educate the public about the 2019 revaluation

Actions

◊ 1. Promote website usage for information. 2. Continue to enhance website with various information 3. Meet with community groups throughout the year to explain the upcoming revaluation




◊ Number of neighborhood/civic group meetings

◊ Public awareness of revaluation

Comment The public website and pamphlets will share information about the revaluation process. The public website will be a reliable source for the retrieval of forms and other information related to the assessment processes.



GOAL 1: A revaluation in 2019 in accordance with the North Carolina General Statutes (cont’d) Objective 5: Maintain an 84% or higher customer satisfaction for call volume and counter service

Strategy A Employees will conduct themselves with integrity and display the organization’s core values of being trustworthy, timely, open, clear, and knowledgeable; provide names at all levels of customer contact; end verbal communication with wrap up questions such as “Have I answered all your questions today?”; remain dedicated to customer satisfaction by listening to the customer’s requests; deliver on time quality service; communicate openly while fostering transparency; and collaborate across the organization to foster the sharing of knowledge and a consistent message to the customer.

Actions

◊ (FY 17) Contact 311 for monthly call volume reports on Real Estate (FY 18 & 19) Secure an electronic ticket tracking system for walk-in customers (FY 18 & 19) Create optional after call participation survey (FY 18 & 19) Create customer comment cards for counter



Information Technology

(FY 18) Q-Flow System {Tech Reserve} $85,000 (N)


◊ Customer satisfaction

◊ Call volume

◊ Average call wait time

Comment The CAO will provide responses/feedback/and or information to customers during the initial contact that will reduce the number of repeat customers. The Ticketing Tracking System will provide better customer service and offer tracking and reporting metrics to identify peak periods. The CAO used the following data to identify the goals/objectives:

1. County Assessor’s Work Plan Customer Service Measure 2. Assessor’s Office Mission Statement/Core Values 3. Call Volume reports obtained from 311



Strategy B Enhance collaboration between the County Assessor’s Office and 311

Actions ◊ 1. Review, update and maintain keys word documents for 311 2. Provide 311 with key mailing dates and volume 3. Continuous use of Emerald Request system for overflow




◊ Up-to-date key word documents for 311

◊

Comment The CAO shares important updates and documents to ensure 311 conveys correct information to our customers. This also includes providing mailing dates for correspondence and mail volume. The 311 training document is also reviewed to make sure it is consistent with department practices. The CAO responds to the Emerald Requests generated by 311 daily. The goals and/or objectives for these measures were identified using the Run data edits from Assess-Pro with specific renewal dates and notices. CAO’s goal is to produce correct reports with minimal errors and duplication.



GOAL 2: Close the 2011 Reevaluation Review Process in Accordance with the NC General Statutes

Objective 1: Ensure all open appeals, refunds and/or tasks related to the 2011 Revaluation Review are closed

Strategy Develop a plan that summarizes and schedules remaining actions related to the 2011 Revaluation Review.

Actions ◊ 1. Identify all parcels impacted by the newly enacted Senate Bill (SB) 159; process discovery bills as appropriate for prior and current owner(s); contact prior and current owner(s) on discovery bills that have been paid and may be subject to language within SB 159.

2. Schedule and complete all Board of Equalization & Review appeals by February, 2016 (exception – SB 159 affected properties).

3. Prepare related adjustments (includes refunds & discoveries) and mail notices by June 30, 2016.



Communications (Carryover into FY 17) Postage & Printing $12,000 (E)


◊ Final report of analysis of the process and costs.

◊ Summary by the Assessor’s Office of the appeals, discoveries, and refund numbers.

Comment This plan is legally mandated by the NC General Statutes.



GOAL 2: Close the 2011 Reevaluation Review Process in Accordance with the NC General Statutes (cont’d)

Objective 2: Postmortem analysis of the Revaluation Review process

Strategy Develop a plan that implements changes to the existing processes that were unsuccessful and continue to nurture processes that are successful

Actions ◊ 1. Exit interview of Pearson Appraisal Service (PAS) 2. Determine overall impact of review to include value changes by segment 3. Determine total costs of the Revaluation Review



Performance Measure

◊ Final report of analysis of the process and costs.

Comment The Board of County Commissioners (BOCC) members have stated they expect us to calculate these costs.



GOAL 3: Maintain Environmental Sustainability of Operations

Objective 1: Adhere to environmentally preferable purchasing (EPP) guidelines

Strategy Monitor department practices to ensure adherence to environmentally preferable purchasing (EPP) guidelines

Actions ◊

◊

FY 2017

• Identify a department representative to work with the County’s Sustainability Manager to track and meet the department’s environmental goals

FY 2017 – FY 2019

• Educate department employees on the importance of adhering to the County’s environmentally preferable purchasing (EPP) guidelines

• Enforce the department’s adherence to the County’s EPP guidelines by monitoring purchasing habits

• Embrace new and innovative opportunities for improving the environmental-friendliness of the department’s purchasing habits When making purchasing decisions, consider the full cost of the products—environmental, social, and economic

Total associated costs: FY 2017 – FY 2019 $0


◊ Dollars spent on recycled paper / Dollars spent on all paper purchases

◊ Dollars spent on environmentally preferable office supplies / Dollars spent on all office supplies

◊ Dollars spent on remanufactured printer cartridges / Dollars spent on all printer cartridges

Comment The CAO will adopt purchasing habits that promote environmental sustainability and continue to find innovative ways to cut costs and minimize our impact on the environment.



GOAL 3: Maintain Environmental Sustainability of Operations Objective 2: Provide employees with opportunities to learn about and practice environmentally-friendly activities (via the County’s Work Green program)

Strategy Support employee involvement in environmentally-friendly activities (via the County’s Work Green program)

Actions ◊

◊

FY 2017

• Identify a department representative to work with the County’s Sustainability Manager to track and meet the department’s environmental goals

FY 2017 – FY 2019

• Educate department employees on the importance of participating in the County’s Work Green program

• Educate department employees on opportunities to participate in the County’s Work Green program—via educational opportunities (i.e. Lunch & Learns), volunteer opportunities, alternative commuting (i.e. carpooling, mass-transit, walking, or cycling), and other unique employee engagement campaigns

• Enforce the department’s participation to the County’s Work Green program by consistently monitoring performance

Total associated costs: FY 2017 – FY 2019 $0

Performance Measure

◊ Total number of Work Green credits earned by the department’s employees

Comment The CAO will provide a healthy and sustainable work environment for employees to promote productivity, create a culture of employees that value the health of their surroundings, and encourage employees to utilize reusable dishware and reduce the amount of plastic and form containers used in eateries.

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