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Property Valuation Training & Procedures Commission Tax Map Advisory Committee

Property Valuation Training & Procedures Commission Tax Map Advisory Committee. Kurt Donaldson, GISP. Member, Property Valuation Training & Procedures Commission Manager, WV GIS Technical Center, WVU.

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Property Valuation Training & Procedures Commission Tax Map Advisory Committee

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  1. Property Valuation Training & Procedures CommissionTax Map Advisory Committee Kurt Donaldson, GISP • Member, Property Valuation Training & Procedures Commission • Manager, WV GIS Technical Center, WVU 6/2/2014 WV Cadastral Workshop

  2. Tax Map Regulations & Monitoring • Regulations • WV State Code • Chapter 11. Taxation • Article 1c. Fair and equitable property valuation • Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps • (189 CSR 3) effective 2009 • Tax Map Sales • (189 CSR 5) effective 1992 • County Monitoring Plans WV Tax Maps

  3. Tax Map History in WV WV Tax Maps

  4. §11-1C-4. [PVC] Commission powers and duties; rulemaking • Make Rules: The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps. • Devise Training: Devise training and certification criteria for county assessors and their employees and members of county commissions • Evaluate Performance of Assessors & Tax Department: The commission shall establish objective criteria for the evaluation of the performance of the duties of county assessors and the tax commissioner. WV Tax Maps

  5. Members of PVC Jeff Amburgey Director, Property Tax Division Chairman, PVC Hon. Janice LaRue Mineral County Commissioner Hon. Mickey Brown Boone County Commissioner Hon. Cheryl Romano Harrison County Assessor Hon. Eddie Young* Fayette County Assessor Hon. Jason Nettles* Calhoun County Assessor Dr. Calvin Kent* Citizen Member Mr. Kurt Donaldson* Citizen Member * PVC Subcommittee appointed to review regulations and monitoring WV Tax Maps

  6. Charge to Tax Map Advisory Committee • Regulations: Review all mapping regulations. Ensure mapping definitions and rules consistent and unambiguous for all mapping regulations. • WV State Code • Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps (189 CSR 3) effective 2009 • Tax Map Sales (189 CSR 5) effective 1992 • Monitoring: Review County Monitoring Plans • Training: Review training resources and guidelines • Enforcement: Review enforcement procedures for those entities which illegally distribute tax maps (189-3-7.8.c.6) WV Tax Maps

  7. Revisions Approved by PVC • Regulations • WV Code §11-1C (Taxation) Chapter 11. Taxation • That the word “electronic” be added to Chapter 11-1C of the WV State Code so that the tax map rules apply to both paper and digital tax maps. • WV 189CSR5 (Tax Map Sales) • That the 1992 Legislative Rule (WV 189CSR5) Tax Map Salesbe revised regarding the sale and viewing of electronic tax maps and cadastral GIS data. • WV 189CSR3 (Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps) • That the Procedural Rule be amended so that all symbols and annotation on Finished Tax Maps shall be legible when the original maps are reduced by 50%. WV Tax Maps

  8. WV State CodeChapter 11. TaxationArticle 1c. Fair and equitable property valuation WV Tax Maps

  9. WV State Code - Review §11-1C-2. Definitions.For the purposes of this article, the following words shall have the meanings hereafter ascribed to them unless the context clearly indicates otherwise:(d) "Valuation commission" or "commission" means the commission created in section three of this article.(h) "Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. Electronic tax maps consist of the digital mapping files, aerial photography, and other mapping data layers associated with tax maps. (i) "Paper” means a tax map or document that is not electronic. WV Tax Maps

  10. WV State Code - Review • §11-1C-4. [PVC] Commission powers and duties; rulemaking. • (3d) The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps reproduction, and distribution of paper and electronic tax maps. WV Tax Maps

  11. WV State Code 11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan. (e) (1) The county assessor shall establish and maintain as official records of the county tax maps of the entire county drawn to scale or aerial maps, … ascertained by reference to the appropriate records: Provided, That all such records shall be established and maintained and the sale, and reproduction of microfilm, photography and tax mapsreproduction, and distribution of paper and electronic tax maps shall be in accordance with legislative rules promulgated by the commission. WV Tax Maps

  12. WV State Code - Review • 11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan. • (2) The following fees apply in addition to any fee charged by the assessor or the map sales unit of the property tax division of the department of revenue for the sale or reproduction of microfilm, photography and paper and electronic tax maps pursuant to the legislative rules referenced in subdivision (1) of this subsection: • (A) For a full map sheet, an additional fee of three dollars per copy shall be charged, which shall be deposited in the courthouse facilities improvement fund created by section six, article twenty-six, chapter twenty-nine of this code; WV Tax Maps

  13. TITLE 189 PVC Rules SERIES 3 Statewide Procedures for the Maintenance & Publishing of Surface Tax Maps • SERIES 5Tax Map Sales WV Tax Maps

  14. Rule Making Steps • Procedural Rule(189-3 Map Procedures) • 30- Day Public Comment Period • Agency Approved Filing • Legislative Rule(189-5; Map Sales) • Public Comment • Agency Approved Filing • Approval by Legislative Rule Making Committee • Modified Rule Filing • Passage in House & Senate • Signature by Governor WV Tax Maps

  15. Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps(189 CSR 3) effective 2009 WV Tax Maps

  16. Finished Tax Maps Manually drafted or computer generated WV Tax Maps

  17. Finished “Surface” Tax Maps • Show the property and lot lines, set forth dimensions and/or areas, and other cadastral and cultural features that assessors are required by state law to maintain and publish for the public. • Created by either manual or automated methods in accordance with standards approved by the Property Valuation Training and Procedures Commission • Cartographic Design / Layout Specifications • Map Content • Maintenance Procedures / Map Currency • Submission Requirements / County Monitoring WV Tax Maps

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  21. §189-3 Tax Map Rule - Review(References) • §189-3-17References. • 17.1. International Association of Assessing Officers (IAAO). 2002 2008. Standard on Contracting for Assessment Services. Website: http://www.iaao.org/. • 17.2. International Association of Assessing Officers (IAAO). 2003 2012.Standard on Digital Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/. • 17.3. International Association of Assessing Officers (IAAO). 2004. Standard on Manual Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/. • 17.4. Federal Geographic Data Committee’s (FGDC) Cadastral Data Subcommittee. 20062012.Cadastral NSDI Reference Document. Website: http://www.nationalcad.org/ WV Tax Maps

  22. §189-3 Tax Map Rule Review(Text Font Size/Symbol Sets) WV Tax Maps

  23. §189-3 Tax Map Rule Review(Text Font Size/Symbol Sets) WV Tax Maps

  24. §189-3 Tax Map Rule (Symbol & Annotation Sizes) • §189-3-7 Map Design • §189-3-7.5 Size of Map Elements. -- All map elements including symbols, annotation, and text shall still be legible when the original maps are reduced by 50%. WV Tax Maps

  25. §189-3 Amendments?(Acreage and Revision Dates) • §189-3-7 Map Design • §189-3-7.6e.2 Acreage. -- Parcels one (1) acre or larger shall show acreage. Parcels in rural areas less than one acre may be shown as fractions of an acre or dimensions in feet. Acreage should not exceed two (2) places beyond the decimal point. WV Tax Maps

  26. §189-3 Amendments?(Acreage and Revision Dates) • §189-3-11 Map Maintenance • §189-11.8 Revised Map Copies Provided to Department of Tax and Revenue. -- In order to provide current map copies to the general public, each assessor shall provide, free of charge, one reproducible copy of each revised map sheet to the Department of Tax and Revenue. WV Tax Maps

  27. Tax Map Sales(189 CSR 5) effective 1992 WV Tax Maps

  28. §189-5 Tax Map Sales – PVC Recommendations • PAPER MAPS: The existing base fees ($5.00 for full tax map sheet, $1.50 for copies) will remain the same. • DIGITAL PRINT-READY IMAGES (PDF, JPEG, etc.) Same fees as for paper maps, or $5 per map sheet. • DIGITAL PARCEL POLYGONS (GIS files: EsriShapefiles, AutoDesk Drawing files, etc.) Calculate the fee based on the total number of tax map sheets ($5 per map sheet) that covers the area of interest. • The Courthouse Facilities Improvement Authority, not the PVC, shall set the additional tax map fees (e.g., $3 per full map sheet, $1.50 per copy) for the courthouse facilities improvement fund. WV Tax Maps

  29. §189-5 Tax Map Sales - Review • 1 An additional processing fee may be applied for customized map services. 2 The percentages of tax map sales revenue submitted to the Courthouse Facilities Improvement • Fund range from 37.5% (full map sheet) to 50% (reproductions). WV Tax Maps

  30. Tax Map Sales • Lower Fees • Fees for public documents should be reasonable and affordable (23K maps * $9 = $207,000) • Fees should be based on cost of duplication or reproduction • Benefits to public and economic development • Higher Fees • Increased assessor costs associated with sustaining a digital mapping system and services • Necessary surcharges like courthouse improvement fund WV Tax Maps

  31. §189-5 Tax Map Sales – PVC Recommendations • Scope. -- This regulation establishes the prices, procedures and locations for the purchase of surface tax maps and corresponding digital parcel files prepared by the assessors of the State. • Authority to Set Fees. -- The Property Valuation Training and Procedures Commission sets the fees for tax map sales with sales subject to the Courthouse Facilities Improvement Fund surcharges in accordance with paragraph 3.2 of this rule. • Non-Cadastral Map Data. -- Fees associated with aerial photography, addresses, road centerlines, elevation contours, digital elevation models, and other mapping layers acquired by county or local governments are outside the purview of PVC • Customized Maps. -- The assessor is authorized to charge for the employees’ time at a reasonable base rate as well as the cost of consumables like paper and ink for customized map requests by the public. WV Tax Maps

  32. §189-5 Tax Map Sales – PVC Recommendations • Map Sales by Department of Tax and Revenue. -- The Tax Map Sales Office of the State Department of Tax and Revenue will charge the same fees set forth in the price schedules for map products that it is authorized to sell. • The Department of Tax and Revenue is authorized to sell paper or electronic “finished” tax maps but no GIS files (shapefiles, etc.) WV Tax Maps

  33. §189-5 Tax Map Sales – PVC Recommendations • Tax Maps on the Internet. -- Assessors may choose not to charge for tax maps displayed on the Internet that allow the public to view parcel maps remotely and which require no interaction of office staff in the printing and distribution of tax maps. In addition, assessors may permit the public to download their digital Finished Tax Maps via their county website or designated agent at no cost. • Digital Parcel Web Map Services on the Internet. -- Assessors may authorize agents to allow their parcels to be displayed as web map services which typically allow “viewing only” of parcels. WV Tax Maps

  34. Taylor County Web Map Application WV Tax Maps

  35. Web Map Application – Photo View WV Tax Maps

  36. Parcel Web Map Service(WV Flood Tool) WV Tax Maps

  37. Surface tax parcels provided by Counties for viewing purposes only WVGISTC recently received a broadband grant for State Parcel Web Service WV Tax Maps

  38. Mixed Leaf-Off Imagery High resolution (usually 6”) imagery for Charleston, Huntington, Morgantown, and Weirton areas incorporated into SAMB 2003 statewide leaf-off imagery WV Tax Maps WV Tax Maps 71

  39. §189-5 Tax Map Sales – PVC Recommendations • Reproduction of Tax Maps and Digital Parcel Files Prohibited. -- No person shall reproduce, copy, digitize,distribute or sell copies of paper/electronic tax maps or digital parcel files prepared by the counties without having first obtained the permission of the county assessor. • Non-Disclosure Agreements. -- Assessors may use a non-disclosure agreement as a legal contract between at least two parties to outline confidential material or information that the parties wish to share with one another for cadastral purposes, but wish to restrict access to or by third parties. WV Tax Maps

  40. §189-5 Tax Map Sales – PVC Recommendations • Map Disclaimer. -- The following map disclaimer shall accompany all tax maps and digital parcel files sold: “This product was developed for taxation purposes and is therefore not suitable for legal, engineering, or surveying purposes. Users of this information should review or consult the primary data and information sources to ascertain the appropriate usage of the information.” • Scope of Surveying Practice. -- Tax maps and digital parcel files (GIS files) are not to be included as activities within the practice of surveying in accordance with the "Inclusions and Exclusions of Surveying Practice" cited in W.Va. Code §30-13A-10. WV Tax Maps

  41. Tax Map Distribution by Assessors • via Internet • Online Map Viewers (print screen only) • Download finished tax maps (PDF, TIFF) • Subscription based • via Office • Assessors Office (paper access, map kiosk) • State Tax Sales Office WV Tax Maps

  42. County Monitoring Plans WV Tax Maps

  43. County Monitoring Plan(Existing Monitoring Questionnaire) WV Tax Maps

  44. County Monitoring Plan(Proposed Monitoring Questionnaire) WV Tax Maps

  45. County Monitoring Plan(Proposed Monitoring Questionnaire) WV Tax Maps

  46. County Monitoring Plan(Objectives of New Monitoring Guidelines) • Synchronize assessment and mapping monitoring during same visitation • More responsive and early detection in reporting deficiencies to PVC • Annual monitoring of content and submission guidelines do not require visits to counties • Identify automated ways to review map maintenance through IAS and other means without visiting counties WV Tax Maps

  47. Recommendations - Property Tax Div. • STAFFING: Minimize staff changeover. Identify Lead GIS Manager for Surface Tax Maps and Program Supervisor. Provide outreach and technical support services. • OUTREACH: Develop and sponsors GIS training programs for assessors and mappers. Publish resources on Web. • DATA SHARING: Ensure there is reciprocal relationship between the PTD and counties for sharing mineral and surface tax parcels. • STANDARDS: Develop GIS database standards. • GIS/IAS INTEGRATION: Supervise integration of county statewide GIS parcels and IAS records into statewide layer for “viewing only” purposes. Develop an easy process for counties to download IAS data to merge with GIS parcels. • MAINTENANCE: Establish a digital maintenance program for counties that need to outsource parcel maintenance. • MONITORING: Update monitoring procedures. When writing county inspections cite appropriate regulations for deficiencies. WV Tax Maps

  48. Mapping Trends WV Tax Maps

  49. Surface Tax Mapping Status (2014) WV Tax Maps

  50. Surface Tax Mapping Status (2004) Most counties are migrating to Esri GIS Software WV Tax Maps

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