GEORGI A PROPERTY TAX NEWS

Transcription

1 GAAO GAAO GEORGI A PROPERTY TAX NEWS March NOVEMBER OFFICIAL PUBLICATION OF THE GEORGIA ASSOCIATION OF ASSESSING OFFICIALS The mission of the Georgia Association of Assessing Officials is to promote integrity and professionalism in assessment administration through education, leadership, and cooperation. GAAO ONE DAY SEMINAR MARCH 28, 2017 MIDDLE GEORGIA STATE UNIVERSITY REGISTRATION FORM ON PAGE 3 THANK YOU FOR YOUR CONTINUED SUPPORT GAAO, STRONGER WORKING TOGETHER!!! GAAO 2016 FINANCIAL INFORMATION PAGE 6 57 th ANNUAL GAAO SUMMER CONFERENCE JULY 16-19, 2017 TO BE HELD AT THE JEKYLL ISLAND CONVENTION CENTER JEKYLL ISLAND, GA HOTEL INFORMATION PAGES 4 AND 5 EDUCATIONAL OPPORTUNITIES ON PAGE 4 GAAO THROUGH THE YEARS

2 2 GEORGIA ASSOCIATION OF ASSESSING OFFICIALS PRESIDENT Chuck Anglin P O Box Madison, GA canglin@morganga.org PRESIDENT ELECT Ashley O Donald 205 N Selvidge Street, Suite B Dalton, GA aodonald@whitfieldcountyga.com VICE PRESIDENT Joe Wright P O Box Leesburg, GA joewright@lee.ga.us EXECUTIVE DIRECTOR John R. Scott P O Box 734 (912) Statesboro, GA gaao@frontiernet.net ADMINISTRATIVE ASSISTANT Kathy Newton 515 North Main Street (912) Statesboro, GA gaaokathy@yahoo.com IMMEDIATE PAST PRESIDENT Terry Ross P O Box Woodbine, GA tross@co.camden.ga.us EXECUTIVE BOARD Southwest District Silas Hrobar P O Box Valdosta, GA shrobar@lowndescounty.com Southeast District Darryl Gray 101 South Main Street # Swainsboro, GA emcoboa@pineland.net North District James Stokes 240 Constitution Blvd. Room Dallas, GA jstokes@paulding.gov Metro District Stephen White 736 Whitlock Ave, NW # Marietta, GA Stephen.White@cobbcounty.org Central District Donald Long 119 E Solomon Street RM Griffin, GA dlong@spaldingcounty.com John R. Scott Chuck Anglin Ashley O Donald Kathy Newton SUMMER CONFERENCE Chairman Morgan County Whitfield County Secretary THE GEORGIA PROPERTY TAX NEWS EDITOR John R. Scott P.O. Box 734 (912) Statesboro, GA (912) FAX gaao@frontiernet.net The statements made or views expressed in the Georgia Property Tax News are those of the authors and do not necessarily reflect the viewpoint or policies of the Georgia Association of Assessing Officials. The advertisements contained here in the Georgia Property News contain no endorsement, explicit or implied, by the Editor of the representations contained within the said advertisements. From the President Chuck Anglin, GAAO President I would ask if everyone is ready for spring, but spring came early this year for most of us. And with the warmer winter, the gold dome got warmed up also. This was supposed to be a light year for legislative changes. Luckily our GAAO Legislative Liaison, Steve Swindle, has been hard at work keeping us up to date on changes that could affect us all. When I see a new bill introduced, I always try to keep the taxpayers interest first. And if I see something that impacts the taxpayers, I let Steve know. And we appreciate Steve s willingness to serve us in this capacity. I want to thank Cody Hamilton for his hard work on OUR website, He is diligently working on making the website the best it can be. If you get time, browse the website and see what it has to offer. The GAAO Summer Conference Committee is presently working on the 2017 Summer Conference. This conference offers some unique education opportunities that are only available at Jekyll. Please plan to attend the Conference and donate an item from your county for the GAAO Auction. The auction always has the neatest items and it s a lot of fun to attend. If you have something in mind, please let me or one of the Executive Board members know. I would like to welcome Stephen White to the Executive Board. Stephen has been appointed to serve a vacant seat left in the Metro District. Stephen is the Chief Appraiser of Cobb County and currently the chair of the Educational Committee. And we all can benefit from his professionalism, intelligence and sense of humor! I would like to encourage your involvement or continued involvement in GAAO. Our members are what make this organization great. And that s because we have great members. If you need to reach me, my contact info is over on the left of this page. Please contact me or any board member with issues, suggestions, or comments. And if I can help you, let me know. Because we are GAAO, Stronger Working Together! Directors Viewpoint John R. Scott, GAAO Executive Director March, you are a welcome sight to behold! After a light (so far) winter it means spring is getting close. It also means a busy time in our offices as we set and test values, take exemption applications and see what surprises await us through legislative action. It doesn t get any easier but I know that the people in this business in Georgia will rise to whatever challenge comes our way. Always have Always will! I hope you will take time to read my article on page 7 of this Newsletter. As some of us that have been involved in GAAO for a long time (34 years for me) this might be old and familiar information however some of the newer folks might not know how GAAO functions. I have tried to lay out some information on our rich history, why we exist and our mission looking forward. I also want to remind you that our 2016 Financials are published in this issue as well. As a non-profit it is not our intention to make excess income above what it needed to advance our mission was a positive year financially for GAAO but some years we are not so fortunate. On behalf of the Executive Board and myself, I sincerely appreciate your continued support of GAAO through membership, participation in our educational offerings and supporting the Summer Conference. Shortly, we will be forwarding our 2016 financials for a review by a CPA office to determine our financial accountability and credibility. Once that review is completed the findings will be published in the Newsletter and available at gaao.org. Please consider attending the 57 th Annual GAAO Summer Conference to be held on Jekyll Island July 16-19, The registration forms will be available in the May issue of this Newsletter but it is highly recommended that you go ahead and make your lodging arrangements directly with one of the hotels on page 4. Earlier is always better as Jekyll is once again sought out as a destination. Thank you for taking the time to read this issue of the Georgia Property Tax News and best wishes for all of We are, Stronger, Working Together!

3 G A A O O N E D A Y S E M I N A R 2017 DOR UPDATE ELLEN MILLS, DEPARTMENT OF REVENUE LGS DIRECTOR 2017 COMMERCIAL REAL ESTATE MARKET UPDATES AND DEVELOPING 2017 CAP RATES CAL EVANS, SYNOVUS CORP. SECTION 8 AND 42 HOUSING LIHTC ISSUES MOVING FORWARD AND H.B.285 SCOTT BRANNEN, HALL BOOTH SMITH P.C. FORMER COUNTY ATTORNEY, DEKALB COUNTY LEGISLATIVE DISCUSSION STEVE SWINDELL, GAAO LEGISLATIVE LIAISON SEMINAR DATE: MARCH 28, 2017 TIME: 9:00 AM LOCATION: MIDDLE GEORGIA STATE UNIVERSITY PROFESSIONAL SCIENCES CONFERENCE CENTER OFF I-475 AT EISENHOWER PKWY, MACON, GA COST: $ PER PERSON - $ for NON GAAO MEMBER ***********MORNING BREAK AND LUNCH INCLUDED************** NAME: GAAO MEMBER? Y OR N COUNTY/TITLE WHERE EMPLOYED: ADDRESS: CITY ST ZIP PHONE #: PLEASE PREREGISTER TO ENSURE YOUR SEAT **************NO CONFIRMATIONS WILL BE MAILED*************** Return completed registration form with payment to: John R. Scott, Executive Director, GAAO P. O. Box 734, Statesboro, GA Phone Fax gaao@frontiernet.net AREA HOTELS: 3

4 CONFERENCE HOTEL REGISTRATION GAAO 57 th ANNUAL SUMMER CONFERENCE JEKYLL ISLAND, GEORGIA JULY 16-19, 2017 These two pages contain hotel information for the Conference. You should make your reservations as soon as possible. Other conventions will be on the Island and rooms will probably not be available later. We will have Mark Loyd of the Department of Revenue teaching Recertification for Assessors and an additional 20 hour course to be determined. These 2 20 hour courses will both be given for continuing education credit. Please make your plans early as class size is limited and Registration information will follow in future issues. An Assessors Public Relations Seminar will be taught on Monday as well. All major functions for the 2017 Conference will be held at the Convention and Conference Center that opened in May The Opening Breakfast will be on Monday morning July 17 and Seminars on July 17, 18 & 19. The Golf Tournament will be held on Sunday July 16 th and the Conference will conclude with the Banquet on July 19th. GAAO does not provide babysitting. Parents should plan for this in advance. Conference Registration Forms will be in the May issue of The Georgia Property Tax News. For additional information, contact John Scott, Conference Chairman at (912) or gaao@frontiernet.net or Kathy Newton, Conference Secretary at (912) or gaaokathy@yahoo.com. The Conference Host Hotel will be Villas by the Sea Resort. Their registration form follows on the next page. We have also blocked rooms at several Island hotels. Rates for the Villas by the Sea Resort will be given for early arrival or extended stay if available and confirmed when your reservation is first made. Overflow rooms may be available at the following Hotels. Let them know you are with GAAO to receive negotiated rates: Westin Jekyll Island 110 Ocean Way Jekyll Island, GA (912) Holiday Inn Resort at Jekyll Island Quality Inn and Suite 701 N. Beachview Drive 700 N. Beachview Drive Jekyll Island, GA Jekyll Island, GA (912) (912) Jekyll Island Club Hotel Days Inn & Suites 371 Riverview Drive 60 S. Beachview Drive Jekyll Island, GA Jekyll Island, GA (912) (888) ext. 502 The Beachview Club Hampton Inn and Suites 721 N. Beachview Drive 200 S. Beachview Drive Jekyll Island, GA Jekyll Island, GA (800) (912) GAAO SUMMER CONFERENCE

5 GAAO Annual Summer Conference July 16-19, 2017 Villas by the Sea Resort & Conference Center, Jekyll Island, Georgia NAME DAYTIME PHONE ADDRESS CITY STATE/ZIP ARRIVAL DATE DEPARTURE DATE NUMBER OF ADULTS Kids ADDRESS Guest Room Rate: $ Mini Villa or Studio Villa Islandside $ One Bedroom Villa Island $ One Bedroom Villa Oceanside (no view of ocean) $ Two Bedroom Villa Islandside $ Two Bedroom Villa Oceanside (view not guaranteed) $ Three Bedroom Villa Islandside $ Three Bedroom Villa Oceanside (view not guaranteed) PLEASE INDICATE YOUR ROOM PREFERENCE Currently our room tax is 12% & resort fee of 5% * Pet friendly rooms are very limited, please call hotel direct for these request. Pet fees apply, hotel will advise Mini or Studio: 1queen bed with kitchenette, 1 bath accommodations. Islandside. Accommodates 1-2 people. 1 BR Villas: 1 queen bed, full kitchen, living room, dining area, patio and 1 bath. Accommodates 1-2 people. 2 BR Villas: Standard town home with 1 queen bed & two twin beds upstairs, full kitchen, living room, dining area and 1 bath. Accommodates 1-4 people. 3 BR Villas: Standard town home with 1 king bed, 1 queen bed, & two twin beds upstairs, full kitchen, living room, dining area and 2 full baths. Second floor entry. Accommodates 1-6 people *some villas vary slightly from general room description All room reservations will be charged the 1 st night with tax & resort fee Reservations must be received prior to June 16, 2017 Reservations cancelled less than 3 days prior to arrival will forfeit deposit 3-night minimum stay please If you do not receive an confirmation please contact the hotel CREDIT CARD NUMBER Security Code: EXPIRATION DATE AUTHORIZED SIGNATURE Please complete and to: Meetings@VillasbytheSeaResort.com or fax For faster booking/confirmation call: ext 1, mention GAAO Conference Villas by the Sea Resort 1175 N Beachview Drive, Jekyll Island GA

6 GAAO FINANCIALS 12/31/2016 GENERAL FUND SUMMER CONFERENCE FUND ASSETS Current Assets Checking/Savings Farmers & Merchants - CD 33, Farmers&Merchants-General Fund 38, FMB-CC Receivables Total Checking/Savings 72, Total Current Assets 72, TOTAL ASSETS 72, LIABILITIES & EQUITY Liabilities Current Liabilities Other Current Liabilities Payroll Liabilities 1, Total Other Current Liabilities 1, Total Current Liabilities 1, ASSETS Current Assets Checking/Savings Farmers & Merchants- Conference 39, FMB Memorial Fund Total Checking/Savings 39, Total Current Assets 39, TOTAL ASSETS 39, LIABILITIES & EQUITY Equity Opening Bal Equity 23, Retained Earnings 11, Net Income 5, Total Equity 39, TOTAL LIABILITIES & EQUITY 39, Total Liabilities 1, Equity Opening Bal Equity 36, Retained Earnings 22, Net Income 11, Total Equity 71, TOTAL LIABILITIES & EQUITY 72,

7 GAAO, OUR HISTORY, PURPOSE AND MISSION John R. Scott Executive Director OUR HISTORY The Georgia Association of Assessing Officials (GAAO) was started in 1948 in Athens, Georgia. A group of Assessors from mostly Metro counties gathered to discuss training for themselves and their employees and how to advance the Assessment profession in Georgia. Some of those Assessors were members of the International Association of Assessing Officers (IAAO) and looked to IAAO for guidance on achieving the educational goals. GAAO was and still remains an Affiliate of IAAO. IAAO has two categories of State association. Chapters, (24 IAAO Chapters) where the state association exist under the constitution and by-laws of IAAO and Affiliates (60 IAAO Affiliates) which operate under that Affiliate Association s constitution and by-laws. IAAO Affiliates, as GAAO is, have their constitution and by-laws reviewed by IAAO and IAAO looks to see that the State Association guiding documents are in keeping with the goals, mission and ethics of IAAO. The constitution and by-laws of GAAO were reviewed two years ago and were found to be satisfactory by IAAO. The stated mission of IAAO is: The mission of IAAO is to promote innovation and excellence in property appraisal, property tax policy, and administration through professional development, education, research, and technical assistance. GAAO also has a mission statement that was developed in the fall of It replaced a previous statement that the Executive Board and myself felt was out dated. The current statements reads: The mission of the Georgia Association of Assessing Officials is to promote integrity and professionalism in assessment administration through education, leadership, and cooperation. I remember so well how this powerful statement came to be. Janice Saylor, a long time instructor and facilitator for the Carl Vinson Institute of Government in Athens had agreed to help us in the Executive Board retreat that we were participating in. I had just started as Executive Director in January of 2006 and felt we all needed to take a hard look at the goals and workings of GAAO. Janice had us name items that were important to our profession and the tools needed to bring those items to fruition. We all agreed that integrity and professionalism were of utmost importance to the Assessment profession. Next we discussed how we learned integrity and professionalism and it was agreed that education, leadership and cooperation were the tools that brought these important items to our business. GAAO has grown from that small group of Assessors in Athens to nearly 1,600 members in 157 Counties. Those counties range from 350,000 parcels to 2,000 parcels. We are governed by a 9 member Executive Board consisting of the following positions. President, President Elect, Vice President, Past President and 5 Executive Board members elected by a statewide ballot but from 5 geographically defined districts with each having a representative number of members. We have 3 categories of membership, Regular members (voting) made up of Assessors and Appraisal staff employed by County Government, Associate members who are employees of State Government, (non-voting) and Subscribing members (nonvoting) which are not eligible for the previous types of membership but have a bona fide interest in assessment administration. Many vendors and tax representatives fall into the Subscribing member category. We also offer an Honorary Lifetime membership which is conferred upon individuals to recognize distinguished service to GAAO. We currently have 4 Honorary Lifetime members, Audrey Bates, Don Sheppard, Wayne Walters and Barbara Wilson. OUR PURPOSE GAAO enjoys an IRS 501(c) 6 status from the Internal Revenue Service. This category of Federal Income Tax exempt status is conferred upon Business Leagues. According to the IRS, a Business League is defined: A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Trade associations and professional associations are business leagues. GAAO is consistent in this definition as our mission statement points out. We exist to promote professionalism and integrity in our profession. We accomplish this through education, leadership and cooperation. GAAO has many partners as we accomplish these goals. We participate in the Education Steering Committee of the Department of Revenue as they are charged with the responsibility of training Assessors and Appraisers as stated in and We partner with the Carl Vinson Institute of Government and DOR to hold the annual Short Course. We provide feedback to the Legislature on pending legislation before that body. Through the years GAAO has been very active in providing input into the development of new courses that have been needed due to changes in our profession or through legislative changes. GAAO also offers One Day Seminars on subject matter not taught by DOR to provide necessary information and skills to our membership. GAAO has extended a scholarship to Stephen White through the IAAO Instructor Training Workshop and Stephen is a certified In State Instructor for three IAAO courses, IAAO 400 (Assessment Administration) taught recently in Hart County, IAAO 331 (Mass Appraisal Practices and Procedures) and IAAO 600 (Principles and Techniques of Cadastral Mapping). Dr. Darryl Gray has also developed a 20 hour course entitled Massmatics for Appraisers. These One Day Seminars and IAAO courses cannot compete or preempt the training done by DOR but are designed to supplement and build upon those excellent foundation courses necessary for our work and the successful completion of our Appraiser exams. OUR MISSION Simply stated, the leadership of GAAO desires to continue to build upon the relationships and partnerships that have made us strong in the past. We also want to find new and innovative ways to serve our membership in the future. If we are not growing in service to you, we are stagnant and become immaterial! We want your input, feedback and most importantly, your involvement to help us make GAAO, Stronger Working Together! 7

8 GAAO One Day Seminar Development of Cap Rates February 7, 2017, Gainesville, GA 83 in Attendance

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