Comparison of Counties that Assess Annually

 

 

 

Locality

 

Assess. Cycle

 

Pop. 2004 Census

 

# of Parcels

 

Parcel Count by

Type(1)

 

Total Staffing

 

Appraisal Staffing

 

Average Parcels per Appraiser

 

Properties visited per year

 

Cycle to visit all properties

 

Computer Assisted?

2002-03 Average Sales Ratio Analysis(2)

       %                 COD

 

Accomack County

 

Annual

 

38,700

 

37,384

R:      32,789

C:        1,182

A:        2,567

T:           846

 

7

 

4

 

9,346

 

None

 

N/A

 

Yes

Proval

 

65.72%

 

32.29%

 

Arlington County

 

Annual

 

193,200

 

59,005

 

R:      55,042

C:        2,635

   A:               0

T:        1,328

 

20

 

11

 

5,364

 

Sales, building permits, and requested reviews

 

4 5 years

 

Yes

Proval

 

75.33%

 

12.48%

 

Chesterfield County

 

Annual

 

281,300

 

107,771

R:    100,537

C:        4,440

A:        1,575

T:        1,219

 

44

 

25

 

4,311

 

Sales, building permits, and requested reviews

 

No policy

 

Yes

Calias

 

82.30%

 

7.50%

 

Fairfax County

 

Annual

 

1,007,400

 

333,088

R:    317,805

C:      10,044

A:               0

T:        5,239

 

98

 

64

 

5,205

 

Approximately 10%

 

No policy

 

CLT

 

79.86%

 

6.84%

 

Hanover County

 

Annual

 

94,800

 

41,422

R:      36,166

C:        2,027

A:        2,411

T:           818

 

11

 

 8

 

5,178

 

20%

 

No policy

 

Yes

KB Systems

 

84.68%

 

9.00%

 

Henrico County

 

Annual

 

279,600

 

103,097

R:      96,710

C:        4,453

A:           523

T:        1,411

 

44

 

26

 

3,965

 

25% - 30%

 

No policy

 

Yes

SMDA 2000

 

84.79%

 

8.44%

 

James City County

 

Annual

 

55,200

 

27,022

R:      24,508

C:        1,736

A:           378

T:           400

 

11

 

5

 

5,404

 

None

 

Mail inquiry every 5 years

 

Yes

Proval

 

86.48%

 

11.78%

 

Loudoun County

 

Annual

 

241,800

 

82,241

R:     72,876

C:        3,478

A:        2,512

T:        3,375

 

24

 

16

 

 

5,140

 

5% - Need basis, i.e., building permits, etc.

 

No policy

 

Yes

Proval

 

83.10%

 

8.40%

 

Prince George

County

 

Annual

 

36,700

 

12,527

R:     10,593

C:          435

A:       1, 235

T:           264

 

6

 

4

 

3,132

 

25%

 

Every 4 years

 

Yes

Proval

 

91.61%

 

11.07%

 

Prince William County

 

Annual

 

344,000

 

115,165

R:    108,381

C:        4,335

A:           640

T:        1,809

 

31

 

21

 

5,484

 

10%

 

Every 5 years

 

Yes

SMDA 2000

 

82.00%

 

8.70%

 

Roanoke

County

 

Annual

 

88,200

 

42,866

R:      37,586

C:        2,920

A:        1,220

T:        1,140

 

14

 

10

 

4,287

 

30% - 35%

 

Every 3 years

 

Yes

Colt

 

89.70%

 

7.58%

 

Average

 

-

 

241,900

 

87,417

 R       81,181

C:        3,426

A:        1,187

T:        1,623

 

28

 

18

 

4,856

 

-

 

 

-

 

 

-

 

82.32%

 

11.28%

Albemarle County

 

Biennial

 

90,100

 

38,015

R:      31,986

C:        1,120

A:        4,097

T:          812

 

14

 

8

 

4,752

 

100%

Every 2 years

Yes

SMDA 2000

 

86.39%

 

10.08%

 

 

 

 

Comparison of Cities that Assess Annually

 

 

 

Locality

 

Assess. Cycle

 

Pop. 2004 Census

 

# of Parcels

 

Parcel Count by

Type(1)

 

Total Staffing

 

Appraisal Staffing

 

Average Parcels per Appraiser

 

Properties visited per year

 

Cycle to visit all properties

 

Computer Assisted?

2002-03 Average Sales Ratio Analysis(2)

 

   %            COD

 

Alexandria

 

Annual

 

134,200

 

40,700

R:      36,629

C:        3,225

A :               0   T:            846

 

13

 

8

 

5,088

 

Sales, building permits, and requested reviews

 

None

 

Mainframe

 

77.68%

 

10.93%

 

Charlottesville

 

Annual

 

39,500

 

13,520

R:      11,401

C:        1,710

A:               0

T:           409

 

6

 

4

 

3,380

 

33%

 

Every 3 years

 

Yes

SMDA 2000

 

80.48%

 

16.04%

 

Chesapeake

 

Annual

 

209,700

 

76,941

R:      70,109

C:        3,612

A:        1,726

T:        1,494

 

31

 

18

 

4,275

 

Sales, building permits, and requested reviews

 

No

 

Mainframe

 

95.77%

 

4.97%

 

Fairfax

 

Annual

 

23,300

 

8,527

R:        7,261

C:        1,121

A:               0

T:            145

 

5

 

4

 

2,132

 

25%

 

No

 

Yes

SMDA 2000

 

84.41%

 

9.24%

 

Hampton

 

Annual

 

142,800

 

49,967

R:       45,252

C:         2,858

A:                0

T:         1,857

 

14

 

10

 

4,997

 

Sales, building permits and requested reviews

 

Every 5 years

 

Yes

Proval

 

90.72%

 

8.25%

 

Manassas

 

Annual

 

37,000

 

12,107

R:       10,445

C:         1,266

A:                1

T:            395

 

4

 

3

 

4,036

 

Sales, building permits, and requested reviews

 

No

 

Yes

Vision Appraisal

 

88.11%

 

8.44%

 

Manassas Park

 

Annual

 

12,400

 

3,998

R:         3,703

C:            254

A:                0

T:               41

 

1

 

1

 

3.998

 

Sales, building permits, and requested reviews

 

No

 

No

 

83.54%

 

9.78%

 

Newport News

 

Annual

 

182,400

 

52,372

R:        47,045

C:         3,732

A:                0

T:          1,595

 

23

 

14

 

3,741

 

Sales, building permits, and requested reviews

 

No

 

Mainframe

 

88.94%

 

5.86%

 

Norfolk

 

Annual

 

233,800

 

73,738

R:        54,245

C:          4,311

A:          9,828

T:          5,354

 

21

 

14

 

 

5,267

 

Sales, building permits, and requested reviews

 

No

 

Yes

Proval

 

82.93%

 

12.01%

 

Petersburg

 

Annual

 

31,500

 

13,818

R:        10,298

C:          2,780

A:               28

T:             712

 

5

 

3

 

4,606

 

Sales, building permits, and requested reviews

 

No

 

Yes

Microsoft Program

 

95.07%

 

10.90%

 

Portsmouth

 

Annual

 

97,800

 

34,631

R:        28,772

C:          1,772

A:          2,551

T:          1,536

 

12

 

8

 

4,329

 

Sales, building permits, 20% review

 

Every 5 years

 

Yes

P/C In-house

 

85.20%

 

10.86%

 

Richmond

 

Annual

 

192,900

 

67,640

R:        58,238

C:          7,995

A:                 0

T:          1,407

 

33

 

24

 

2,818

 

Sales, building permits, and requested reviews

 

No

 

Yes

Proval

 

89.61%

 

 

15.70%


 

 

 

 

Locality

 

 

Assess. Cycle

 

 

Pop. 2004 Census

 

 

# of Parcels

 

 

Parcel Count by Type (1)

 

 

Total Staffing

 

 

Appraisal Staffing

 

 

Average Parcels Per Appraiser

 

 

Properties visited per year

 

 

Cycle to visit all properties

 

 

Computer Assisted?

 

 

2002-03 Average Sales Ratio Analysis(2)

%             COD

 

Roanoke

 

Annual

 

92,600

 

45,448

 

R:      37,269

C:        5,883

A:              14

T:         2,282

 

13

 

10

 

4,545

 

33%

 

Every 3 years

 

Yes

Proval

 

86.77%

 

10.56%

 

Suffolk

 

Annual

 

75,500

 

34,993

R:       30,104

C:         2,197

A:         1,771

T:            921

 

13

 

7

 

4,999

 

Sales, building permits, and requested reviews

 

No

Yes

A Plus K6 Novalis

 

 

86.17%

 

11.61%

 

Virginia Beach

 

Annual

 

432,300

 

148,591

R:     136,716

C:         8,171

A:            697

T:         3,007

 

35

 

23

 

6,460

 

Sales, building permits, and requested reviews

 

No

 

Mainframe

 

84.35%

 

8.46%

 

Williamsburg

 

Annual

 

13,600

 

4,106

R:         3,201

C:            518

A:                0

T:            387

 

2

 

2

 

2,053

 

20%

 

Every 5 years

 

Yes

 

 

84.74%

 

10.50%

 

Average

 

 

Annual

 

 

121,956

 

42,569

R:       36,918

C:         3,213

A:          1,039

T:          1,399

 

14

 

10

 

4,257

 

             -

 

            -

 

-

 

86.53%

 

10.26%

 

Albemarle County

 

Biennial

 

90,100

 

38,015

 

R:       31,986

C:         1,120

A:         4,097

T:            812

 

14

 

8

 

4,752

 

100%

 

Every 2 years

 

Yes

SMDA 2000

 

86.39%

 

10.08%

 

 

Source:  VAAO 2004 Assessment Survey and staff telephone survey.

 

(1)  R Residential; C Commercial; A Agricultural/Undeveloped; T Tax Exempt   

 

(2) In the Sales Ratio Study there are essentially two dimensions to assessment accuracy: assessment level and assessment uniformity.  Assessment level is indicated by the overall ratio of assessed value to sales value (Sales Ratio Percentage).   Virginia Code mandates that all properties be assessed at 100% fair market value.  Assessment uniformity is indicated by the Coefficient of Dispersion (COD) which measures how closely individual ratios are arrayed around the median ratio.  The smaller the measure of dispersion, the greater the uniformity of the ratios.  According to the International Association of Assessing Officers, a coefficient of 10% or less indicates a good distribution of assessments for residential properties.  A coefficient of 15% or less indicates a good distribution for more diverse classes, such as agricultural property.

 

 

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