HomeMy WebLinkAbout2023-02-21 Council minutesIOWA CITY CONFERENCE BOARD MINUTES
January 24, 2023
Iowa City Conference Board: January 24, 2023, at 4:00 P.M. in Emma J. Harvat Hall at City
Hall, Mayor Bruce Teague presiding.
Iowa City Council Members Present Alter, Bergus, Dunn, Harmsen, Taylor, Teague, and
Thomas.
Johnson County Supervisors Present: Green -Douglass, Fixmer-Oraiz, Green, and Sullivan
Iowa City School Board Members Present: Eastham, Malone.
Others Present: Comer, From, Goers, Kilburg, Jones, and Fruehling
Digital Recording: January 24, 2023.
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 1, 2022 the School (Eastham) seconded and the motion carried unanimously 3/0.
Iowa City Assessor Brad Comer presented his FY '24 Assessment Expense Fund budget. The
salaries/wages are increasing 2.5% for cost of living, as well as additional increases for merit.
Postage and printing are down because 2024 will not be a reassessment year and assessment
notices will not be mailed to all property owners. Mileage and auto is down because a vehicle
was purchased out of this account last year and will not be needed again for 2024. This now
just includes typical mileage and auto maintenance expenses. Savings for a new vehicle in the
future was started in the auto replacement reserve fund. The proposed budget shows a total
decrease of $1,458 or .12%. There will also be a decrease of 4.97% or $49,142 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 Rod Sullivan met on January 6, 2022 to discuss the budget and review a
self-evaluation completed by the assessor.
The City (Dann) moved to accept the proposed budget for publication. The motion was
seconded by the County (Green -Douglass) and passed unanimously 3/0.
The County (Sullivan) moved to set the public hearing for February 21, 2023 at 4:00 P.M. the
City (Dunn) seconded and the motion carried unanimously 3/0.
It was moved by Taylor of the City and seconded by Green -Douglass of the County to appoint
Mike Hensch to a six-year term on the Iowa City Assessor's Examining Board ending
December 31, 2028. 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
From 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
2022. The median sales ratio for 2022 was 82.22%. For example, if a property sold for
$100,000, the assessment would most likely be $82,220. This is the lowest sales ratio that the
Assessor has on record. Due to this, he is expecting residential assessments to increase nearly
20% on average in order to get assessments to market value. Commercial and multi -family
properties are also expected to see significant increases of nearly 15% and 12% respectively.
There being no other business, it was moved by the County (Green) and seconded by the City
(Alter) to adjourn at 4:11 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
FY 2023
FY 2024
INCREASE
SALARIES
Current
Proposetl
CITY ASSESSOR
133,167
139,160
4.50%
CHIEF DEPUTY ASSESSOR
116,933
122,487
4.75%
DEPUTYASSESSOR
102,867
107,241
4.25%
OTHER PERSONNEL
284,218
297,718
4.75%
MERIT INCREASES(hove been added to salaries above)
(9,762)
(13,491)
SUBTOTAL
$637,185
$888,606
4.62%
Proposed salaries include mart increases
and cost of living adjustrenls.
EXTRA PAY PERIOD ADJUSTMENT
$24,507
$0
EMPLOYEE BENEFITS
EMPLOYER SHARE: FICA
53,770
54,146
0.70%
EMPLOYER SHARE: IPERS
66,334
66,798
0.70%
HEALTH INSURANCE
193,464
205,072
6.00%
SUBTOTAL
313,568
326,016
3.97%
TOTAL EMPLOYEE COST
$975,260
$992,622
1.78%
OTHER EXPENDITURES
LEAVE CONTINGENCY
$20,000
$20,000
0.00%
BOARDS
BOARD OF REVIEW
21,000
21,000
0.00%
BOARD OF REVIEW EXPENSES
200
200
0.00%
CONFERENCE BOARD
0
0
EXAMINING BOARD
30
30
0.00%
SUBTOTAL
$21,230
$21,230
0.00%
OFFICE EXPENSES
MILEAGE &AUTO
30,500
5,000
-83.61%
OFFICE SUPPLIES
3,500
3,500
0.00%
POSTAGE
9,500
2,500
-73.68%
TELEPHONE
1,300
1,300
0.00%
PUBLICATIONS & SUBSCRIPTIONS
1,000
1,100
10.00%
PRINTING
3,500
1,600
-54.29%
INSURANCE
5,200
5,200
0.00%
EQUIPMENT PURCHASE
3,400
3,400
0.00%
DEFERRED COMPENSATION MATCH
-
7,280
ADIVlOI
UNEMPLOYMENT
2,000
2,000
0.00%
DATA PROCESSING SERVICES
20,000
20,000
0.00%
HUMAN RESOURCE SERVICES
2,100
2,100
0.00%
SOFTWARE MAINTENANCE
1800
18,000
0.00%
BONDS & WORKER'S COMPENSATION
1,900
1,900
0.00%
COMPUTER REPLACEMENT
2,500
2,500
0.00%
SUBTOTAL
$104,400
$77,380
-25.88%
PROFESSIONAL EXPENSES
SCHOOLS & CONFERENCES
13,500
13,500
0.00%
DUES
2.000
2,200
10.00%
SUBTOTAL
$15,500
$15,700
1.29%
TECHNICAL SERVICES
LEGAL FEES & EXPERT WITNESSES
75,000
75,000
0.00%
AERIAL PHOTOGRAPHY
10,000
10,000
0.00%
APPRAISAL SERVICE
1,000
1,000
0.00%
SUBTOTAL
$86,000
$86,000
0.00%
TOTAL OTHER EXPENDITURES
$247,130
$220,310
-10.85%
SUBTOTAL EXPENDITURES
$1,222,390
$1,212,932
RESERVES
AUTO REPLACEMENT
8,000
TOTAL RESERVES
$ -
$ 8,000
TOTAL ASSMT EXPENSE FUND BUDGET
$1,222,390
$1,220,932
-0.12%
UNASSIGNED BALANCE
$232,774
$280,458
20.49%
TO BE RAISED BY TAXATION
$969,616
$940,474
-4.97%
IOWA CITY ASSESSOR'S OFFICE
MAXIMUM LEVY ALLOWED
MAXIMUM ASSESSMENT EXPENSE FUND 4,198,689,971 X .000675
$2,834,116
IPERS 8 FICA FUNDS
$120,944
UNEMPLOYMENT COMPENSATION & TORT LIABILITY
$4,000
MAXIMUM ALLOWED WITHOUT STATE APPROVAL
$2,959,060
MAXIMUM EMERGENCY FUND 4,198,689,971 X.00027
$1,133,646
(requires State Appeal Board approval)
319,513
MAXIMUM THAT COULD BE RAISED BY TAXATION FOR FY 2024
$4,092,706
PRIOR YEARS LEVIES AND RATES
ASSESSMENT EXPENSE FUND
SPECIAL APPRAISERS FUND
TOTALLEVY
FY
AMOUNT LEVIED
LEVY RATE
AMOUNT LEVIED
LEVY RATE
1996-97
319,513
0.20450
17,000
0.01088
0.2153E
1997-98
318,270
0.19946
52,834
0.03311
0.23257
1998-99
318,699
0.19269
184,357
0.11146
0.3041°
1999-00
341,910
0.19784
352,508
0.20398
0.401822
2000-01
359,341
0.19823
180,293
0.09946
0.29764
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
0.2132E
2004-05
470,398
0.22926
15,728
0.00767
0.23692
2005-06
472,050
0.22525
25,995
0.01240
0.2376E
2006-07
529,702
0.23164
0
0
0.23164
2007-08
603,916
0.25868
4,792
0.00205
0.26072
2008-09
611,955
0.24917
1,540
0.00063
0.2498E
2009-10
600,013
0.23848
0
0
0.2384E
2010-11
621,785
0.23147
8,730
0.00325
0.2347:
2011-12
680,786
0.24538
2,608
0.00094
0.2463,
2012-13
700,997
0.24164
8,384
0.00289
0.2445E
2013-14
769,744
0.25873
N/A
N/A
0.25872
2014-15
732,073
0.23866
N/A
N/A
0.2386E
2015-16
754,689
0.24325
N/A
N/A
0.2432°
2016-17
804,099
0.24339
N/A
N/A
0.24334
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
0.25974
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
February 15, 2023
OFFICE OF THE
IOWA CITY ASSESSOR
JOHNSON COUNTY ADMINISTRATION BUILDING
Iowa City Assessor —Office Policies
BRAD COMER
ASSESSOR
MARTY BURK E
CHIEF DEPUTY
TONY STAMMLER
DEPUTY
Due to the proposed legislation of H.F. 279 it seems appropriate that the Iowa City Assessor shares
with the City Assessor Conference Board some operating procedures that we follow.
• The Iowa City Assessor and their staff follow policies set forth in the Johnson County
Employee Handbook. The handbook covers topics such as employment, compensation,
benefits, policies, and safety.
• The City Assessor has their own levy and budget separate from the other taxing entities.
• The City Assessor's budget is approved by the City Assessor Conference Board consisting of
representatives from the Johnson County Supervisors, Iowa City Council, and Iowa City
School Board.
• Any office payments made or received are processed by the Johnson County Auditor. Staff
receives compensation issued through the Auditor. The Auditor keeps inventory of staff
vacation and sick time.
• The City Assessor uses the services of the Johnson County Information Technology
Department and Human Resources Department.
• The City Assessor is represented by the Iowa City Attorney's Office in legal matters unless a
different determination has been made and both parties are in agreement.
• The City Assessor's Office is insured under the City of Iowa City policy for workers
compensation and vehicle insurance.
• The City Assessor's Office utilizes the City of Iowa City Equipment Division forvehicle
maintenance and fueling.
H.F. 279 explanation — This bill requires an assessor to comply with any policy for employees or
expenditures established by the respective county or city that the assessor serves. If the conference
board has not adopted policies for employees or expenditures, a county assessor shall comply with
the policies for employees or expenditures adopted by the county board of supervisors and a city
assessor shall comply with the policies for employees or expenditures adopted by the city council.
913 SOUTH DUBUQUE STREET • IOWA CITY IOWA 52240
TELEPHONE 319-356-6066