HomeMy WebLinkAbout2022-03-01 Iowa City Assessor Conference Board Packet for March 1, 2022OFFICE OF THE
IOWA CITY ASSESSOR
JOHNSON COUNTY ADMINISTRATION BUILDING
BRAD COMER
ASSESSOR
MARTIN BURKLE
CHIEF DEPUTY
February 23, 2022
Dear Conference Board Member:
The meeting of the Iowa City Conference Board for the public hearing on the Iowa
City Assessor's FY 2023 budget is scheduled for Tuesday, March 1, 2022 at 4:00 P.M.
at The Center — Assembly Room.
Enclosed for your review before the meeting are:
1. The Agenda.
2. A copy of the February 1, 2022 minutes.
3. A copy of the FY23 Itemized Budget.
Please contact me if you have questions about individual items or wish to see any of
the supporting documents for this budget.
Sincerely,
Brad Comer
Iowa City Assessor
bcomer@johnsoncountyiowa.gov
(319) 356-6066
913 SOUTH DUBUQUE STREET • IOWA CITY IOWA 52240
TELEPHONE 319-356-6066
JOHNSON COUNTY
BOARD OF SUPERVISORS
IOWA CITY IOWA CITY
CITY COUNCIL COMMUNITY
SCHOOL BOARD
The Iowa City Conference Board Agenda
Tuesday, March 1, 2022
4:00 P.M
A. Call meeting to order by the Chairperson (Mayor).
B. Roll call by taxing body.
C. Motion to approve minutes of February 1, 2022 Conference Board
meeting.
Action:
D. FY23 Budget
Comment — The purpose of this meeting is to hold a public hearing on
the Iowa City Assessor's proposed budget for FY 2023.
1. Public Hearing on proposed FY23 Budget.
2. Discuss proposed budget (Possible closed session, pursuant
to Iowa Code Section 21.5(1)(i), to evaluate the professional
competency of individuals whose appointment, hiring,
performance, or discharge is being considered. A motion
must be made to adjourn to executive session.)
3. Motion to adopt FY23 budget.
Action:
E. Board comments
F. Adjournment.
Action:
The Conference Board votes as three voting units, with a majority of the members present for each unit
determining the unit's vote. At least two members of a voting unit must be present in order to vote. A quorum is
reached when at least two members from two units are present.
IOWA CITY CONFERENCE BOARD MINUTES
February 1, 2022
Iowa City Conference Board: February 1, 2022, at 4:00 P.M. in the Assembly Room at The
Center, Mayor Bruce Teague presiding.
Iowa City Council Members Present: Alter, Bergus, Harmsen, Taylor, Teague, Thomas and
Weiner.
Johnson County Supervisors Present: Green -Douglass*, Green*, Heiden*, Porter, and Sullivan.
*Denotes electronic participation.
Iowa City School Board Members Present: Eastham, Pilcher Hayek*.
Others Present: Comer, Burkle*, Fruin, Goers, and Fruehling.
Digital Recording: February 1, 2022.
Chair Bruce Teague called the meeting to order and Clerk Brad Comer called roll and stated
that a quorum was present.
The County (Sullivan) moved to accept the minutes of the last conference board meeting,
March 2, 2021 the City (Weiner) seconded and the motion carried unanimously 2/0. The Iowa
City School Board, with Pilcher Hayek abstaining, did not have a vote recorded.
Iowa City Assessor Brad Comer presented his FY '23 Assessment Expense Fund budget. The
salaries/wages are increasing 2.5% for cost of living, as well as additional increases for merit.
That is only for the 4 current employees. There are 3 open positions at this time that are not
changing in this budget. There is an amount of $24,507 to account for the 27th payday that is
in FY23. This item along with the corresponding increases in FICA and IPERS accounts for
2.48% of the budget increase. Postage and printing are up because 2023 will be a reassessment
year and assessment notices will be mailed to all property owners. Auto replacement reserve
fund of $23,000 was moved to the mileage and auto expense in anticipation of the purchase of
a new vehicle. Although the budget is an increasing 5.95%, there will actually be a decrease of
8.67% in the amount to be raised by taxation due to carry over from last year's budget.
Comer mentioned that the Assessor Evaluation Committee consisting of Charlie Eastham,
Bruce Teague and Royceann Porter met on January 10, 2022 to discuss the budget and review
a self-evaluation completed by the assessor.
The County (Sullivan) moved to accept the proposed budget for publication. The motion was
seconded by the City (Taylor) and passed unanimously 3/0.
The City (Weiner) moved to set the public hearing for March 1, 2022 at 4:00 P.M. the County
(Porter) seconded and the motion carried unanimously 3/0.
It was moved by Green -Douglass of the County and seconded by Taylor of the City to appoint
Sara Meierotto to a six-year term on the Iowa City Assessor's Board of Review ending
December 31, 2027. The motion carried unanimously.
It was moved by Heiden of the County and seconded by Alter of the City to appoint Mark
Seabold to fulfill an existing six-year term on the Iowa City Assessor's Board of Review
ending December 31, 2024. The motion carried unanimously.
Eastham addressed the potential auto purchase by asking Comer if he would consider buying
an electric vehicle. Comer responded that he had discussed this with City Manager Geoff
Fruin and had received an email from Iowa City Equipment Superintendent Dan Striegel
offering to provide information about their electric vehicle purchases. Comer said that he has
not begun to research the possibility any further at this point.
Comer explained that residential homes were typically selling well over assessment during
2021. If that trend continues he expects that there will be significant increases to residential
assessments in 2023.
There being no other business, it was moved by the County (Porter) and seconded by the City
(Weiner) to adjourn at 5:15 P.M. Motion carried unanimously 3/0.
Brad Comer
Clerk, Iowa City Conference Board
IOWA CITY ASSESSOR'S OFFICE
ITEMIZED BUDGET - ASSESSMENT EXPENSE FUND
EMPLOYEE EXPENDITURES
SALARIES
CITY ASSESSOR
CHIEF DEPUTY ASSESSOR
DEPUTY ASSESSOR
OTHER PERSONNEL
MERIT INCREASES (have been added to salaries above)
SUBTOTAL
FY 2022
Current
126,225
110,837
102,867
276,201
(10,629)
$616,130
and cost of
$0
FY 2023 INCREASE
Proposed
133,167 5.50%
116,933 5.50%
102,867 0.00%
284,218 2.90%
(,762)
$637,185 3.42%
Proposed salaries include merit increases living adjustments.
EXTRA PAY PERIOD ADJUSTMENT
EMPLOYEE BENEFITS
EMPLOYER SHARE: FICA
EMPLOYER SHARE: (PERS
HEALTH INSURANCE
SUBTOTAL
TOTAL EMPLOYEE COST
OTHER EXPENDITURES
LEAVE CONTINGENCY
BOARDS
BOARD OF REVIEW
BOARD OF REVIEW EXPENSES
CONFERENCE BOARD
EXAMINING BOARD
SUBTOTAL
OFFICE EXPENSES
MILEAGE & AUTO
OFFICE SUPPLIES
POSTAGE
TELEPHONE
PUBLICATIONS & SUBSCRIPTIONS
PRINTING
INSURANCE
EQUIPMENT PURCHASE
EQUIPMENT MAINTENANCE
UNEMPLOYMENT
DATA PROCESSING SERVICES
HUMAN RESOURCE SERVICES
SOFTWARE MAINTENANCE
BONDS & WORKER'S COMPENSATION
COMPUTER REPLACEMENT
SUBTOTAL
PROFESSIONAL EXPENSES
SCHOOLS & CONFERENCES
DUES
SUBTOTAL
TECHNICAL SERVICES
LEGAL FEES & EXPERT WITNESSES
AERIAL PHOTOGRAPHY
APPRAISAL SERVICE
SUBTOTAL
TOTAL OTHER EXPENDITURES
SUBTOTAL EXPENDITURES
RESERVES
AUTO REPLACEMENT
TOTAL RESERVES
TOTAL ASSMT EXPENSE FUND BUDGET
UNASSIGNED BALANCE
TO BE RAISED BY TAXATION
50,284
62,033
192,265
304,582
$920,712
$20,000
21,000
200
0
30
$21,230
4,500
3,500
2,400
1,300
1,000
1,500
5,000
3,400
200
2,000
18,000
2,100
18,000
1,900
2,500
$67,300
13,500
2,000
$15,500
75,000
10,000
1,000
$86,000
$210,030
$1,130,742
23,000
$ 23,000
$1,153,742
$70,156
$1,083,586
$24,507
53,770
66,334
193,464
313,568
$975,260
$20,000
21,000
200
0
30
$21,230
6.93%
6.93%
0.62%
2.95%
5.92%
0.00%
0.00%
0.00%
0.00%
0.00%
30,500 577.78%
3,500 0.00%
9,500 295.83%
1,300 0.00%
1,000 0.00%
3,500 133.33%
5,200 4.00%
3,400 0.00%
-100.00%
2,000 0.00%
20,000 11.11%
2,100 0.00%
18,000 0.00%
1,900 0.00%
2,500 0.00%
$104,400 55.13%
13,500
2,000
$15,500
75,000
10,000
1,000
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
$86,000 0.00%
$247,130 17.66%
$1,222,390
$1,222,390
$232,774
$989,616
5.95%
231.80%
-8.67%
IOWA CITY ASSESSOR'S OFFICE
MAXIMUM LEVY ALLOWED
MAXIMUM ASSESSMENT EXPENSE FUND 4,204,603,098 X .000675 $2,838,107
IPERS & FICA FUNDS $120,104
UNEMPLOYMENT COMPENSATION & TORT LIABILITY $4,000
MAXIMUM ALLOWED WITHOUT STATE APPROVAL $2,962,211
MAXIMUM EMERGENCY FUND 4,204,603,098 X .00027 $1,135,243
(requires State Appeal Board approval)
MAXIMUM THAT COULD BE RAISED BY TAXATION FOR FY 2023
$4,097,454
PRIOR YEARS LEVIES AND RATES
ASSESSMENT EXPENSE FUND SPECIAL APPRAISERS FUND TOTAL LEVY
FY AMOUNT LEVIED LEVY RATE AMOUNT LEVIED LEVY RATE
1996-97 319,513 0.20450 17,000 0.01088 0.21538
1997-98 318,270 0.19946 52,834 0.03311 0.23257
1998-99 318,699 0.19269 184,357 0.11146 0.30415
1999-00 341,910 0.19784 352,508 0.20398 0.40182
2000-01 359,341 0.19823 180,293 0.09946 0.29769
2001-02 396,829 0.20636 6,442 0.00335 0.20971
2002-03 403,136 0.20694 4,426 0.00227 0.20921
2003-04 412,379 0.20818 10,051 0.00507 0.21325
2004-05 470,398 0.22926 15,728 0.00767 0.23693
2005-06 472,050 0.22525 25,995 0.01240 0.23765
2006-07 529,702 0.23164 0 0 0.23164
2007-08 603,916 0.25868 4,792 0.00205 0.26073
2008-09 611,955 0.24917 1,540 0.00063 0.24980
2009-10 600,013 0.23848 0 0 0.23848
2010-11 621,785 0.23147 8,730 0.00325 0.23472
2011-12 680,786 0.24538 2,608 0.00094 0.24632
2012-13 700,997 0.24164 8,384 0.00289 0.24453
2013-14 769,744 0.25873 N/A N/A 0.25873
2014-15 732,073 0.23866 N/A N/A 0.23866
2015-16 754,689 0.24325 N/A N/A 0.24325
2016-17 804,099 0.24339 N/A N/A 0.24339
2017-18 859,971 0.25141 N/A N/A 0.25141
2018-19 838,975 0.23187 N/A N/A 0.23187
2019-20 743,518 0.19747 N/A N/A 0.19747
2020-21 1,073,957 0.25979 N/A N/A 0.25979
2021-22 1,083,586 0.25664 N/A N/A 0.25664
2022-23 989,616 0.23571 N/A N/A 0.23571