Calvin A. Kent, Ph.D., AAS - IAAO

Transcription

Feature ArticleCEAAExcellence RecognizedIs Excellence RealizedTMCalvin A. Kent, Ph.D., AASCERTIFICATE OF EXCELLENCE INASSESSMENT ADMINISTRATIONThe statements made or opinions expressed by authors in Fair & Equitable do not necessarily represent a policy position of the International Association of Assessing Officers.You think your office is doing an excellent job of assessing and you want the world to know it. Or you wonderwhether there are some areas that could be improvedand you want to measure your office’s efforts against the mostexacting assessing practices.Does your office fit either of these categories? If so, then yourjurisdiction should join the other 24 jurisdictions that are the“elite of the assessment business” by achieving the covetedIAAO Certificate of Excellence in Assessment Administration (CEAA). Table 1 is a list of the assessment jurisdictionsthat have achieved the CEAA designation and the jurisdictions that have been recertified.There are more than 13,000 assessment jurisdictions inthe United States and hundreds more internationally. Thusjoining the highly select group of CEAA recipients is anunsurpassed distinction with significant benefits to any jurisdiction.Recognition from IAAO through the CEAA is the highestprofessional honor for an assessment jurisdiction. Achievingthe CEAA is not easy; if it were, it would have no value. Thepurpose of this article is to convince assessment jurisdictions that there are many reasons why the effort to obtainthe CEAA is a very rewarding activity.Was Being Earning the CEAA Worth the Effort?At the time the CEAA is granted, IAAO sends a questionnaireto the jurisdiction seeking feedback about the experience. Inaddition, last fall the Committee on Excellence in AssessmentAdministration sent a questionnaire to all CEAA recipientsTable 1. Assessment jurisdictions that have achieved the CEAAdesignationCertified JurisdictionsAda County, Idaho (2012)Carteret County, North Carolina (2013)City of Alexandria, Virginia (2012)City of Hampton, Virginia (2011)City of Regina, Saskatchewan Canada (2013)Clay County, Florida (2011)Dallas Central Appraisal District, Texas (2013)Davidson County, Tennessee (2012)El Paso Central Appraisal District, Texas (2012)King County, Washington (2008)Lee County, Florida (2008)Leon County, Florida (2012)Manatee County, Florida (2008)Orange County, Florida (2012)Osceola County, Florida (2010)Pinellas County, Florida (2011)Sarasota County, Florida (2012)Taylor Central Appraisal District, Texas (2012)Washington County, Arkansas (2012)Wichita Central Appraisal District, Texas (2013)Williamson Central Appraisal District, Texas (2013)Recertified JurisdictionsAlachua County, Florida (2004, 2010)Johnson County, Kansas (2005, 2011)Seminole County, Florida (2005, 2012)Fair & Equitable January 20143

Feature Articleseeking specific data and responses tocertain questions. Twenty-one of the 24jurisdictions responded and results canbe viewed on page 8.Concerning the value of the CEAA, allthe respondents to the committee surveyeither agreed or strongly agreed with thestatement, “Working and obtaining theCEAA was an entirely worthwhile endeavor for our organization.” Commentsincluded the following: “Totally without a doubt” “Most definitely”As recipients of the CE AA, wetake pride in knowing our office’smethods and standards are in accordance with the best practices inthe industry as defined by IAAO.”The Ada County, Idaho, Assessor’s office replied,CEAA provides the independentvalidation that the office is meetingor exceeding industry standards andcontinually enhancing service.In the words of those who have “A great project that promotedthe sharing of information withinour organization”earned it, the following are the “Very positive in creating increased pride within our office” Recognition of the jurisdiction’s “The most rewarding accomplishment this office has seen in my 15years.”The Dallas, Texas, Central AppraisalDistrict stated, our agency recognizes IAAO isthe lighthouse for our industrywith regard to establishing bestpractices to insure fairness, equityand professionalism To have IAAO,who is the preeminent authorityon administration, independentlyand objectively determine thatthe DCAD is meeting appraisalstandards and best practices isparamount.The El Paso, Texas, Central AppraisalDistrict noted,We always felt we were doing well.But to have an organization withsuch high standards as IAAO review our practices and say we haveachieved a level of excellence—priceless.The Washington County, Arkansas,Assessor’s office saw the CEAA as affirmation for ” utilizing the best practicesin the industry.” The Sarasota County,Florida, Property Appraiser’s officecommented,4 Fair & Equitable January 2014specific benefits of the CEAA:excellence by peers and the public Increased public trust in theappraisal process Improved office pride and morale Better communication andteamwork within the office Improved assessment practices Professional growth of staff Encouragement in recruitment ofstaff.In the words of those who have earnedit, the following are the specific benefitsof the CEAA: Recognition of the jurisdiction’sexcellence by peers and the public Increased public trust in the appraisal process Improved office pride and morale Better communication and teamwork within the office Improved assessment practices Professional growth of staff Encouragement in recruitmentof staff.Increased Recognition of ExcellenceAll high-quality organizations want tobe recognized and applauded. Severalqueries on the survey were aimed atdetermining whether the CEAA accomplished this. Almost all the surveyrespondents agreed or strongly agreedthat the CEAA had increased their visibility “among the public (newspaperstories, customer comments, TV/radio comments/interviews.” Displayingthe CEAA logo on Web sites, businesscards, and correspondence.allows us to showcase this accomplishment with every personwe contact, and our customers areimpressed with the recognition andtend to look at our organization ina new light.More than 80 percent of the respondents noted that they had received increased recognition “by our governingbody (county commission city counciletc.).” Said one district, “This certificateadds a tremendous amount of credibility from the jurisdictions that we serve.”One jurisdiction received both a specialrecognition from the city council and anaward for excellence. Another replied,We have had several taxing unitgoverning bodies comment duringtheir meetings about the certificateand the great work that is being doneat our office.The King County, Washington, Department of Assessments replied, “We havewitnessed that Board Members lovethat (the) Department of Assessments is so highly respected ”Several CEAA jurisdictions noted thatthey had received admiration fromother units of local government for theirachievement. One proudly proclaimed,All other departments of countygovernment have been amazed, but

not surprised, that we have attainedthe recognition certificate from theInternational Association of Assessing Officers.A county commission enjoyed “thebragging rights” of the appraisal jurisdiction’s CEAA.Other respondents experienced increased credibility with their reviewboard. This result was characterized byone jurisdiction as follows,If members of the appraisal reviewboard know that the appraisal district is performing at this high levelthen the credibility of the district issubstantially higher.Another was pleased that ”this certificate will further our reputation beforethe various tribunals.” Further affirmation was given by another district,The receipt of the CEAA was extremely well received by the taxingjurisdictions within our county aswell as by our Board of Directorsamong whom many are elected officials.Another jurisdiction was happy to relay,The members of the Board of Directors were proud of our district’saccomplishment and were morethan happy to show it through increased compensation.The Canadian recipient, the City of Regina, Saskatchewan, Assessment and Property Tax and Administration Branches,summed up the positive reception thecertificate has granted them:The recognition that we receivedin obtaining the CEAA has madeour interaction with the QuorumCourt easier than it has ever been.If we come to them with a requestit is generally approved with littlediscussion because they know weare a professionally run operationthat meets the highest standards inthe assessment business and thatnothing we may desire to do wouldjeopardize that standing.Jurisdictions that have marketed theirdesignation by public announcements,news stories, and display of the CEAAlogo on business cards, brochures, websites, Facebook, and correspondencehave received the greatest public response. Seminole County posted theirCEAA achievement on the county'sFacebook page and received more positive comments from constituents thanfor any other post.conforming to best practices to ensurefairness, equity and professionalism.”Increased Public TrustTrust in government among the generalpopulation is at a very low point. Property taxes are not viewed favorably bythe public, and this attitude rubs off onthose who administer them. However,recipients of the CEAA have found itto be a means of improving public trustand confidence in how their jurisdictioncarries out its legal mandates. The Assessor of Property in Davidson County,Tennessee, stated,We are still popping our buttonswith pride. We will enjoy the bragging rights for years to come.Another respondent stated,Having the preeminent authority onassessment administration, independently and objectively determinethat we are meeting standards andbest practices in the appraisal profession will enhance public trust.Having the CEAA branding in ouroffice has been a great addition it has assured the general publicthey’re dealing professionals The Orange County, Florida, PropertyAppraiser’s office commented that theCEAA had, offered the public official confirmation of our methods. Additionally,it offers the citizens confidence andassurance in the work product andstaff.The El Paso, Texas, Central AppraisalDistrict saw the CEAA as a demonstration of their “ continued commitmentin gaining public trust.” The Dallas,Texas, Central Appraisal District foundthe transparency of the CEAA processincreased public confidence as well asassured the public the office was “ Improved Pride and MoraleThe greatest asset any organization canpossess is pride among its members.According to the survey, there is morethan 90% agreement that the CEAAprocess “instilled greater pride and morale among the employees.”As one CEAA recipient answered,Every member of our appraisal district has felt a sense of pride once thecertificate was announced, which inturn has increased the overall morale of our district. Everyone wantsto be a part of a successful organization and this certificate proves thatthrough education and teamworkgreat things can happen.Another responded that receiving theCEAA “ instills greater pride and morale among employees.” The El Paso,Texas, Central Appraisal District said,Another benefit is the power andrecognition of our employees. Thisin turn is giving them the drive andexcitement to continue to excel andlead into the future.Another jurisdiction replied, upon completing and receivingthe CEAA certificate, the entireoffice bonded in a way that wouldbe difficult to accomplish throughdaily work.Better Communication andTeamworkMany of those responding to both thesurvey and the questionnaire believedthat it was teamwork and departmentalcommunication that led to their successin obtaining the CEAA. One survey respondent stated,Fair & Equitable January 20145

Feature ArticleWe have always worked as a team.It took existing teamwork to successfully complete the application.A significant majority of respondentsaffirmed the statement that the CEAA“created an enhanced environment forcooperation and teamwork.”Another responded,The writing of the document was ateam effort and it brought the staff together and allowed us to tell our story.The Sarasota County, Florida, PropertyAppraiser’s office found“Weaknesses that we were not awareof came to light as we proceededthrough the process and now it isour goal to move our weaknesses toour strengths.”“The staff is now keenly aware thattheir input on how to improve operation is both desired and key toimproving our office.”“The CEAA application processprovided an excellent opportunity toanalyze every function of our office.” a deeper appreciation and understanding of the expertise andknowledge held and shared by themembers of the SCPA team.The Washington County, Arkansas,Assessor’s office stated:The value in the certificate of excellence is not primarily in the plaquethat you receive or in the recognitionthat is afforded successful jurisdictions. The true value is in the way itdraws your team together and in theway your team members are able tosee that we aren’t individual sectionswithin the Assessor’s Office; that in factwhat each and every one of us does effects all aspects of the office; and that tobe successful we have to work togethertoward the common goal of the beingthe best that we can within our field.Improved Appraisal and AssessmentPracticesOne purpose of the CEAA is to allowjurisdictions to take a fearless inventoryof their operations to determine whetherthey align with the best practices in theappraisal business. More than eighty percent of those responding anonymouslyfound the process “helped us identify operation processes that could be improved.”Supporting comments came from otherCEAA recipients:“We found areas that we could improve. Most involved application ofnewer technology.”6 Fair & Equitable January 2014Anticipating recertification, one jurisdiction reported,We have set the bar high with thiscertificate. Our folks have takenpride in this achievement and wantto continue to meet this standard.Continued improvement and profession growth will be necessary tomaintain it.This response was seconded by anotherrecipient jurisdiction:Our employees have seen our districtgrow once we began to embrace IAAOstandards, and they want to continuein their own personal growth by working for IAAO certifications.In answering the query about whetherthe CEAA had enhanced ability to recruit new staff, one jurisdiction commented, “Prospective employees aredrawn to department based on the professionalism and high quality of work ”Another said, “We are going through arecruitment process and have used theCEAA to entice staff to join our branch,”while another stated, “I do think forrecruiting in the assessment field thisdesignation is very helpful.”The CEAA plaque recognizes the completion of the certificate programStarting the ProcessThe value of the CEAA process was summarized by one jurisdiction as follows:Once a jurisdiction becomes a candidate, the following are the next steps.Going through the self-assessmentmanual helped us determine thoseareas where we are strongest, andfind new and better ways to accomplish tasks, identify areas in whichwe could improve and discard practices that were out-of-date.Professional Growth of StaffQuestionnaire and survey responsesindicated additional benefits for staffthat the CEAA had conferred on recipients. A couple of respondents repliedthat the certificate had “increased staffresponse to training and educationalopportunities.”The requirements for becoming a candidate are shown in table 2.Be in Contact with the MentorCEAA Committee members volunteeras mentors for each candidate. In allprobability, the mentor will contact thejurisdiction as soon as one is designated,preferably before the work begins. Therole and responsibilities of the mentorare provided in the Mentor Guide andinclude ensuring the applicant preparesa professional submission and the submission can be graded efficiently andobjectively.Recognizing that preparing the submission is a difficult and time-consuming

task, the mentor facilitates the processby answering questions, obtaining information from IAAO, and providingfeedback. The mentor will request thata jurisdiction submit several chapters tothe mentor in advance for review Theywill then be returned with suggestionsfor improving the submission prior tosending it forward for grading. Thementor is not the grader but the communication link between the jurisdiction and the grader on any issues thatmay arise during the grading process.Assemble the TeamArrange for your team to meet withyour mentor and set up a timeline. Haveyour technical staff create the responsesand submit to your strongest writer forediting. Your lead writer will compile allchapters into a cohesive document forreview by your entire team for accuracy.Review the Assessment Practices SelfEvaluation GuideWhen the CEAA application is received, IAAO sends the jurisdiction acopy of the Assessment Practices SelfEvaluation Guide, 4th edition. Followthe Guide in preparing the application.Although the guide can be used forother purposes, it incorporates the bestpractices of assessment administration,which are used to evaluate the candidatejurisdiction. In its application the jurisdiction provides the materials requested, answers all questions, and attachessupporting documentation. The Guideis a tool filled with evaluations, suggestions, concepts, and ideas that can beused to improve office practices. “This guide incorporates accepted standards of assessment practice in thepublications and standards of IAAO.It also reflects the requirements of theUniformStandards of Professional Appraisal Practice (USPAP).The importance of using the appropriate IAAO technical standards isstressed in the Guide and the grading.The following topics are covered inthe Guide and will be included in thesubmission:How long will it take? For jurisdictionsthat have been successful, the processhas taken only 6 months and as long astwo years; the average is less than a year.GradingAfter completing the requirements inthe Guide, the candidate jurisdictionsubmits its report in electronic formatto IAAO for grading. Grading is accomplished by one or more of thosekey individuals whose jurisdictions areTable 2. Certificate Requirements1. The applicant jurisdiction must have at least one employee who is a current IAAO member in good standing.2. The submitter, assessment jurisdiction (candidate), and the submission must comply with the IAAO Code of Ethicsand Standards of Professional Conduct.3. The candidate jurisdiction must be an appraisal and assessment agency and not solely an oversight agency.4. The application must be submitted with the accompanying fee as detailed in the latest International Associationof Assessing Officers Certificate of Excellence in Assessment Administration Program, General Procedures.5. Jurisdictions must identify the year of compliance that can be no older than one year from the date of submissionof application. This one-year window of opportunity (end of year of compliance) is based on the final valuationnotice mailing date.6. Each candidate jurisdiction shall receive an electronic copy of the latest: Assessment Practices: Self- Evaluation Guide IAAO CEAA Instruction Manual IAAO CEAA General Procedures IAAO CEAA Electronic Submission Template* This project requires the candidate jurisdiction to complete a detailed report on their assessment practices following theformat of the IAAO Assessment Practices: Self-Evaluation Guide.already CEAAs. No graders can be fromthe applicant’s home state. Graders areselected by the CEAA Committee.Each chapter of the submission is graded separately, and a passing score of 80percent on each chapter is required. Ifany chapter does not meet the 80 percent criterion, the mentor is notifiedand the candidate is given the opportunity to revise and resubmit. Consideringthe volume of material required for thesubmission, the grader must be givenadequate time to complete the work.Nevertheless, the goal is to submit theapplication to the grader such that, ifthe submission is satisfactory, the certificate can be presented at the nextannual conference.RecertificationAll jurisdictions holding the CEAAmust recertify after completion of theirfifth year. To be recertified, the jurisdiction must rewrite four of the chaptersin the original submission and indicateany changes in their legislative, management, and organizational environment.There are also educational requirements for the appraisal professionalsworking in the office.To date, all three of the original CEAArecipients have received recertification.Developments in TexasOne of the most exciting developmentsfor the CEAA has occurred in Texas.The State Comptroller’s Property TaxAssistance Office requires that a Methods and Assistance Program (MAP) becompleted by each of the state’s 252 appraisal jurisdictions on a biannual basis.Now, the CEAA is accepted in lieu oftwo of the four MAP sections in Texasappraisal districts that have attained theCEAA distinction. For the five Texas offices that have obtained the CEAA, thisis indeed good news and an additionalrecognition of the performance qualitythat the CEAA confirms. IAAO hopesFair & Equitable January 20147

Feature Articlethis precedent will be contagious andspread to other states.ConclusionIAAO considers the expansion of CEAArecipients to be one of its highest priorities. IAAO has established a special committee to oversee the CEAA program.state and regional meetings, and information and encouragement will be provided to those interested in the CEAA.Is your office ready to be recognized asone of the best is the assessment business? The CEAA Committee has onemessage for you, Go for it!As an indication of the importance of theCEAA, the IAAO Executive Committeehas approved presenting the certificateat the annual banquet rather than at theawards luncheon at the annual conference. This decision acknowledges thatthe certificate is an earned recognitioninstead of a nominated award.Information sessions at the annual conference for those interested in startingthe process will be continued. Specialemphasis will be given to ensuring thatthe CEAA jurisdiction is honored atTo find out more about the program,visit www.iaao.org, go to the Membership drop-down menu and select CEAAProgram. The Self-Evaluation GuideTable of Contents and template questions are available upon request fromexcellence@iaao.org.Calvin A. Kent, Ph.D., AAS, holds the Lewis DistinguishedChair in Business at the College of Business, MarshallUniversity, Huntington, West Virginia.He is also Director of the BB&T Center for AmericanCapitalism (endowed by the Branch Banking and TrustCompany), and a Distinguished Fellow in Economics atthe Center for Business and Economic Research at Marshall University.Dr. Kent is a member of the West Virginia Property Valuation Commission. Hecurrently serves on the IAAO Certificate of Excellence in Assessment Administration Special Committee.CEAA Survey-at-a-Glance—Rate how CEAA certification affects the following %16.7%33.3%27.8%Creates better communications and .4%38.9%Strongly AgreeAgree16.7%DisagreeNot Applicable8 Fair & Equitable January 2014Enhanced ability to recruit new staff5.6% Determining and highlighting organizational strengths16.7%38.9%Improves retention of key employeesIncreases staff response to training and educational opportunities38.9%55.6%33.3%Allows us to maintain or obtain increased resources for operations5.6% Instilled greater pride and morale among employees44.4%22.2%11.1%5.6% 5.6% Perception among other units or departments of government38.9%22.2%Perception among state leaders5.6% Provides greater credibility in the appeal process44.4%22.2%Perception of governing body11.1%50.0%55.6%11.1%16.7%44.4%44.4%11.1%5.6% Public perception16.7%Helped to identify operational processes that could be improved22.2%Created an enhanced environment for cooperation and teamwork22.2%Improved our planning processesWorking for and obtaining the CEAA wasan entirely worthwhile endeavor for ourorganization83.3% Strongly Agree83.3%16.7% Agree

Things to Know When Preparing for the CEAA Certificate Program– Jurisdictions seeking the CEAAare first asked to provide the legalframework under which their office labors. In considering theirmanagement, applicants need todemonstrate they have the necessary resources to discharge theirlegal obligations.– Candidate jurisdictions are required to document their use oftechnology to determine whethertheir systems are up-to-date andwhether both the computerizedand manual mapping systemsallow accurate identification ofreal property and its influencers.The newest edition of the Guidehas been significantly revised tostress the importance of employing technology in all aspects of assessment. The CEAA applicationemphasizes how data collectionpractices are used.– Three chapters of the Guidedeal with the documentationand discussion of land, residential, and commercial valuationmethods used by CEAA candi-dates. If assessment of personalproperty is included in a jurisdiction’s mandates, the proceduresused for that evaluation mustalso be scrutinized.– The importance of using the appropriate statistical methods isstressed in the Guide. The applicant jurisdiction must detail howit reviews its data collection andprocesses and how it evaluatesthe accuracy of its assessmentsincluding the sales ratio studyand other statistical tests.IAAO AWARDS PROGRAM 2014CALL FOR NOMINATIONS COMING SOONIAAO takes pride in recognizing individual and organizational achievements in the assessment industry. Throughthe IAAO Annual Awards Program, both members andnonmembers can receive international recognition forexcellence in property appraisal, assessment administration, and property tax policy.Annual Awards ProgramIAAO's annual awards program boasts twenty award categories recognizing individual and organizational achievements in several areas including publications, technicalexpertise and service to IAAO, just to name a few. Nominations are accepted at the beginning of each year throughMay 1. Award recipients are recognized at the IAAO AnnualConference. The annual awards program is a highly visibleevent for IAAO members, and all IAAO members and affiliated organizations are encouraged to submit nominations.AWARD CATEGORIESINDIVIDUAL AWARDS Clifford B. Allen Most Valuable Member AwardMember of the Year AwardBernard L. Barnard Outstanding Technical Essay AwardJohn C. Donehoo Essay AwardInternational AwardVerne W. Pottorff, CAE, Professional Designee of the Year AwardInstructor of the Year AwardProfessional Development Lifetime Achievement AwardEmerging Professional AwardNONINDIVIDUAL AWARDS Distinguished Assessment Jurisdiction AwardPublic Information Program AwardJohn A. Zangerle AwardOutstanding Chapter/Affiliate AwardINDIVIDUAL OR NONINDIVIDUAL AWARDS Distinguished Research and Development Award IAAO Journalism Award Property Tax Achievement AwardLook for full information about submitting award nominations in the February issue of Fair & Equitable.Go to www.iaao.org under Membership for more information.Fair & Equitable January 20149

Sarasota County, Florida (2012) Taylor Central Appraisal District, Texas (2012) Washington County, Arkansas (2012) Wichita Central Appraisal District, Texas (2013) Williamson Central Appraisal District, Texas (2013) Recertified Jurisdictions Alachua County, Florida (2004, 2010) Johnson County, Kansas (2005, 2011) Seminole County, Florida (2005 .