HomeMy WebLinkAboutAssessor's Report.pptIOWA CITY AND JOHNSON
COUNTY ASSESSOR'S
OFFICES
POTENTIAL COSTS AND
BENEFITS OF OFFICE
CONSOLIDATION
OFFICE CONSOLIDATION
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Review of organizational structure was requested by
the Johnson County Board of Supervisors
Retirements expected — opportune time to review
staffing
Distinct issues: office consolidation vs. assessment
methodology
BACKGROUND
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Each of Iowa's 99 Counties has an assessor
• Cities with populations greater than io,000 may
elect to have a city assessor
o There is no overlap in services or costs between the city and
county assessors
• Eight cities in Iowa
have
city
assessors
o Six of the nine largest
in the
state
have city assessors
• The decision is entirely at the discretion of Council
OPTIONS EVALUATED
NRUM
• Maintain status quo of two separate offices
0 • Consolidation into a single office
• Maintaining two separate offices but contracting
with the County for assessment services
o State code may not allow for this option, though to staff s
knowledge it has never been tested
DECISION MATING CRITERIA
Staff would recommend consolidation if the following
benefits were expected to be realized:
i • • Cost savings for Iowa City taxpayers
Equal or improved City representation on governing
and appeals boards
• More equitable assessments
• More accurate assessments
• Better customer service
COST SAVINGS
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• Iowa City assessor levy is currently lower than the
County levy
o Sunsetting TIFs in other Johnson County jurisdictions may bring
these closer together in coming years
• Upfront costs to consolidation
Software systems, equalizing salaries and benefits
• To benefit Iowa City taxpayers, the total reduction in
costs must be enough to overwhelm the difference
between the two levies
• Short -term costs; uncertain long -term savings; potential
savings are marginal for average taxpayer
o Levy difference currently = $8 /year on a $2oo,000 home
REPRESENTATION
60
The Iowa City Assessor's Conference Board is
comprised of the Iowa City City Council, the Johnson
County Board of Supervisors, and ICCSD
Elimination of the City Assessor's Office would mean
that the City would share the `city vote' on a County
Conference Board with the other cities in Johnson
County
The Board of Review adjudicates appeals; Iowa City
property owners would not necessarily be
represented on the Johnson County Board of Review
EQUITY AND ACCURACY OF
ASSESSMENTS
--------------------------- 0 --------------------------------
• Both offices perform exceptionally well in statistical
measures of assessment equity and accuracy
• Equalization Orders: none received by either
office in the last ten years for either residential or
commercial properties
• Coefficient of Dispersion: both offices in the top
3 in the state during the past four years with data
available for residential COD
• Price - related Differential: both offices in the top
8 in the state during the past four years with data
available for residential PRD
CUSTOMER SERVICE
4C
• Both offices currently operate out of the same
building (no difference to customer)
• Software systems, forms, and procedures could be
standardized with or without office consolidation
.& As with cost savings, there is the potential for
marginal, long -term gains at the expense of short -
term, more certain costs
EVALUATIONS IN OTHER CITIES
----------------------------------- - - - - -- --------------------------------- - - - -6LO --------------- - --
Sioux City 2014 review: will likel
offices
y maintain separate
• Davenport 2013 review: maintained separate offices;
may review again next year
• Clinton 2012 review: maintained separate offices
• Mason City 2012 review: maintained separate offices
• Ames 2005 review: maintained separate offices
• Dubuque 2001 review: maintained separate offices
• Marshalltown: 1999 merger
• Des Moines: 1997 merger
CONCLUSION
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• Cost savings: long -term uncertain; short -term likely
none
Representation: Iowa City would lose representation
of its interests on governing and appeals boards
• Equity /Accuracy of Assessments: Exemplary under
either office
• Customer Service: Exemplary under either office
• Recommendation: Maintain City Assessor's Office
while continuing to transition to an income approach to
assessments when desirable and standardizing processes
and procedures with the County Assessor when practical