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HomeMy WebLinkAbout20002244.tiff 2000 Weld County PROPERTY ASSESSMENT STUDY Prepared for Colorado Legislative Council Thos. Y. Pickett & Company, Inc. Denver, Colorado Eohsenf agerlr/ez O 2000-2244 cc ." /9s /9s t?e/,/y THOS.Y. 1 ablution Engineers PICKETT Oil & Gas-Minerals Tar Curesultnnrs Industrial& Commercial Rano Studies Public Uriline% Data Mang;enrem Services & COMPANY, INC. Real E.smte,4pwisals September 15, 2000 Mr. Charles S. Brown Director of Research Colorado Legislative Council State Capitol Building - Room 029 Denver, Colorado 80203 Dear Mr. Brown, Thos. Y. Pickett & Co. has completed the 2000 Property Assessment Study in Weld County. This Final Report documents the results and associated recommendations of the analysis and procedural verifications. The statistical analysis has been conducted in complete accordance with the following procedures: the Request for Credentials and Proposals to Conduct a Colorado Property Assessment Study, dated August 17, 1998; Contract Encumbrance Number 00000000005, dated December 6, 1999; and the current Standards on Ratio Studies approved and published by the International Association of Assessing Officers in July 1990. Respectfully submitted, THOS. Y. PICKETT & CO. INC. John Zimmerman 4155 East Jewell Avenue,Suite 809 • Denver,Colorado 80222-4512 Phone(303) 691-9986 • Fax(303) 757-4898• Home Page: www.typco.com 2000 Property Assessment Study Weld County This Final Report presents the results of Thos. Y. Pickett & Company, Inc. 's comparison study of as- sessed values to qualified sales, the associated pro- cedural verifications, and the required analysis on the other specified lasses and/or subclasses of property in Weld County, Colorado. This study was conducted pursuant to Colorado Revised Statutes Sections 39-1-104, governing valuation for assess- ment Table of Contents INTRODUCTION 1 SUMMARY RESULTS OF SOLD PARCEL ANALYSIS 2 Summary Results of Sold Parcel Analysis 3 Summary Results Of Sold Parcels by Economic Area 3 AGRICULTURAL LAND STUDY 5 AGRICULTURAL OUTBUILDING AND RESIDENCE STUDY 6 PERSONAL PROPERTY STUDY 6 Procedural Verification 7 Statistical and Procedural Analysis Results 7 SALES VERIFICATION 8 ECONOMIC AREA EVALUATION 8 SUBDIVISION DISCOUNTING 8 NATURAL RESOURCE STUDY 9 Earth or Stone Procedures 9 Producing Gas Procedures 9 Producing Oil Procedures 10 APPENDICES 11 2000 Property Assessment Study Weld County Introduction Thos. Y. Pickett & Company, Inc., has concluded the Property As- sessment Study for each of the 63 counties within the State of Colorado. The study was conducted pursuant to provisions of the Constitution of Colorado and the Colorado Revised Statutes [CRS] Sections 39-1-104, governing valuation for assessment. The funda- mental objective of the 2000 study was to ascertain that each county assessor complied with Colorado's mandated guidelines in valuing all applicable classes of property. By addressing the research through a ratio study and the associ- ated statistical analysis, Thos. Y. Pickett & Company, Inc., compared assessed values to qualified sales transactions within Weld County. When qualified sales did not meet sample size requirements, ap- praisal ratios were calculated. The prevailing level of ratio (or global level of assessment), measured by its median value, and the vari- ability of the ratio, measured by the coefficient of dispersion (COD), were then compared to the benchmarks established by the Colorado State Board of Equalization. When individual parcel ratios for a particular property class are arrayed by numerical value, the value of the ratio that lies in the middle of the array is defined as the median ratio, which is a meas- ure of central tendency (half of the ratios are greater than the me- dian ratio and half are less). A parcel appraised at its market value will have a ratio value of 1.00. The coefficient of dispersion is the 2000 Weld County 1 measure of an individual parcel ratio deviation from the median. The deviation indicates how uniformly the assessor values parcels. The Colorado State Board of Equalization (SBOE) has established the following median standards that all county assessors are re- quired to achieve: 0.95 to 1.05 20.99 Ilifyr. a r �iI 0.95 to 1.05 15.99 IhttraffigniorigMjiri 0.95 to 1.05 20.99 Summary Results of Sold Parcel Analysis This report presents the analysis and associated conclusions with regard to property valuations within Weld County for the 2000 tax year. By law, these valuations are based on the tax status date of June 30, 1998. The results of the analysis are summarized in the tables below, "Summary Results of Sold Parcel Analysis," and "Summary Results of Sold Parcel Analysis by Economic Area" (if applicable). The complete analysis, including frequency distributions of ratios by class, plots of 2000 assessed value versus the sales price, ratio results, and stratifi- cation of results in single-family class is appended to this report. 2 Thos. Y. Pickett &Company, Inc. Summary Results of Sold Parcel Analysis µ'f. i p .. Ii. V N kgn dsi , r` ❑ �s �ttpra o- 016-14 obi C em s �a i!#G-n ° . 4�� rff 4 141 P4" 4, a C s ; i 4.0 R e a e c ¢ .44' 4 3' ' �'13'a' I �ata t v -r,3�� n. 2p,.;u. ,“an iu ifs-0,�, ' i�t'„ k 89 100.00 100.00 100.00 5.42 ,��, N/A N/A N/A N/A N/A is`1 r ; x . 2919 97.86 97.43 98.13 7.12 a �n��t 419 99.30 99.11 99.70 7.74 Summary Results Of Sold Parcels by Economic Area ' % A �. :k Rms. •1 1 229 98.64 97.69 100.00 6.64 15 226 98.62 98.06 99.57 4.93 16 89 98.41 94.40 100.58 7.53 17 64 98.01 93.92 102.68 9.60 19 210 100.16 98.55 102.49 7.75 2 204 96.46 95.89 97.39 6.76 21 152 98.36 96.14 99.25 8.66 22 253 96.68 95.43 98.29 6.28 23 223 96.30 95.24 97.80 7.48 28 95 98.97 96.24 101.11 9.35 2000 Weld County 3 x l '"# '.,rig ins '° -' 10 s ky ri sY oft,!`11-„Likit B aia igl , 1 �� � Vie;I', *at, t . e.t It! *,I7iI 29 79 95.01 91.99 98.20 9.60 3 268 98.07 97.37 98.72 5.47 30 34 97.99 86.67 102.33 14.40 43 80 94.37 90.32 98.24 10.33 45 285 96.20 95.47 96.92 7.04 5 113 101.35 99.51 102.20 6.13 6 237 97.46 96.75 98.43 5.09 8 73 99.35 95.14 102.03 6.99 Conclusions The sales ratio analysis for the property classes analyzed in Weld County indicates that the median ratios and their associated coefficients of dispersion are within the benchmarks established by the SBOE. No significant differences between the change in assessed value for sold parcels and the change in assessed value for comparable unsold parcels in any classes were identified. Recommendations None. 4 Thos.Y. Pickett&Company, Inc. Agricultural Land Study 0,44,44440° Vr 372,969 $173,422,523 $464.98 .99 4 570,937 35,902,230 62.88 1.00 Ea 18817 2,327,572 123.70 .98* VitAr-iiit, 1,042,805 14,517,994 13.92 .99 17,637 102,709 5.82 .995 mtsro h`. * ' 2,023,164 $226,273,029 $111.84 *Yield based on local producer's data Findings • Aerial photos from the county ASCS (now called Farm Service Agency) office and soil maps in the SCS (now called the Natural Resources Conservation Service) Soil Survey for the county were the basic tools in the land classification. • Aerial photos in the county ASCS (now called Farm Service Agency) office are used as necessary, but are not in the Asses- sor's office. • The land classification includes adequate detail to accurately re- flect the productivity and profitability of individual parcels. • Grazing land is appropriately classified by carrying capacity with the aid of SCS Range Site maps and Range Site descriptions. • The crop rotation used should include corn for grain plus the corn for silage acreage. Adding in the corn silage would change the rotation from 60% corn and 40% alfalfa to 67% corn and 33% alfalfa. • Lease terms accurately reflect land use in the county. • Production areas are established within the county. • Crop yields as a percentage of the ten-year county average re- ported by the Colorado Agricultural Statistics Service as: Irrigated Corn 100%, Irrigated Alfalfa 98%, and Dry Land Wheat 100%. • Commodity prices, expense items, and capitalization rate speci- fied by the DPT were properly used. 2000 Weld County 5 • The pumping cost formula, as specified by DPT, is used incorpo- rating local electric costs, well and system costs, depth, and pumping pressure. • A ten-year average of local figures documents the crop expenses. • One percent of each land use category was physically inspected. Several of the flood-irrigated parcels that were inspected now have pivot sprinkler systems, but the assessments are based on flood irrigated land. The assessments should be based on the sprinkler irrigated land formula. Suggestions • The acres of corn for grain and corn for silage should be added together to develop the correct corn acreage in the crop rotation. • Lands converted from flood to sprinkler irrigation should be re- viewed and sprinkler irrigated land assessment formula used. Recommendations None Agricultural Outbuilding and Residence Study Weld County is exempt from this portion of the Property Assessment Study. Personal Property Study Thos. Y. Pickett & Company, Inc., conducted a procedural study on the overall approach to personal property in Weld County. The study was executed in compliance with the provisions of Article X, Section 3(2)(a) of the Colorado Constitution and CRS Section 39-1- 104(16). 6 Thos. Y. Pickett&Company, Inc. Procedural Verification In accordance with ARL Volume 5, Weld County has an estab- lished discovery process for personal property. The time frame established for the 2000 audit was May 1999 through April 2000. Schedules were selected for audit based on the following criteria: Non-filing or "Best Information Available" assessments. Incomplete or inconsistent declarations. Accounts with discrepancies from prior audits. Accounts near to the $2500 threshold. A random selection of schedules was identified for statistical analysis. Present worth established by Weld County was compared to present worth developed by Thos. Y. Pickett & Company, Inc. Specific items valued by techniques other than cost trending and depreciation were excluded from ratio analysis. Weld County used the indices, depreciation schedules, economic life, and level of value adjustment factors recommended in ARL Vol- ume 5. Statistical and Procedural Analysis Results The ratio study on the randomly selected parcels indicated a median appraisal ratio of 100.0%. Therefore, the overall level of appraisal was in compliance with the current standard adopted by the State Board of Equalization. The procedures employed by Weld County are in compliance with current guidelines and policies defined by the Division of Property Taxation, including the required plan to audit an appropriate number of personal property schedules each year. Recommendations None. 2000 Weld County 7 Sales Verification Weld County maintains master sales, verified sales and qualified sales lists. Lists are maintained on a continuous basis. The verifica- tion process of all sales supplemented with a letter or phone call when TD 1000s are incomplete. The sales list development evaluation includes a random sample of qualified and unqualified sales pursuant to State requirements. Vacant land, single family and commercial sales fall within accepted requirements. Economic Area Evaluation Weld County has identified the variables which influence property values of specific neighborhoods and has adequately documented the conclusions reached. The County has also mapped the economic areas and can readily identify the economic area for each property. Subdivision Discounting Weld County has developed marketing areas for vacant land parcels and has defined these areas by divisions and filings. Questionnaires were mailed by the County to subdividers to gather information necessary for discounting. The County has documented its discounting procedures on each subdivision as well as the development of its discount rate of 10.50 percent. Subdivided land with improvements and vacant lots in subdivisions where at least 80% of the lots have been sold were appraised at market value. Recommendations None. 8 Thos. Y. Pickett&Company, Inc. Natural Resource Study Thos. Y. Pickett & Company, Inc., conducted a study in Weld County that included various relevant natural resource elements. Earth or Stone Procedures The Colorado Revised Statutes, Article 39, Section 6, and the ARL, Volume 3, provide the guidelines in appraising natural resource property. While all three approaches should be considered, the income approach is most widely used in the valuation of earth or stone. Production and life of the leases were provided by the operator. There are no other sources available to document production. The economic location factor was applied to the gross tons extracted to determine the landlord's royalty. The landlord's royalty was multiplied by a recommended Hoskold Factor to find the actual value. The Hoskold Factor was calculated using the life of the reserves. Conclusions The guidelines set forth by the natural resource valuation procedures were followed in determining these values. Producing Gas Procedures The Colorado Revised Statutes, Article 39, Section 7, and the ARL, Volume 3, provide the guidelines in appraising gas property. The total million cubic feet (MCF) of gas are multiplied by the current average price. All government royalty is deducted from the gross value sold to determine actual value. Conclusions The correct appraisal procedures were used in valuing gas production. 2000 Weld County 9 Producing Oil Procedures The Colorado Revised Statutes, Article 39, Section 7, and the ARL, Volume 3, provide the guidelines in appraising oil property. The total barrels of oil are multiplied by the current average field price. All government royalty is deducted from the gross value sold to determine actual value. Conclusions The correct appraisal procedures were used in valuing oil production. 10 Thos. Y. Pickett&Company, Inc Appendices Documentation of Statistical Analysis 2000 Weld County 11 Appendix A Sales Ratio Analysis FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 1 IN WELD COUNTY, COLORADO PC=Comm, E. Indus. Percentage 70 1 60 50 — 40 - 30 20 — 10 — 5 15 25 35 45 55 65 75 85 95 105 115 125 135 145 155 165 175 185 195 RATIO (%) Time adjustment: Double strata time adjustment Weighting: Quick•style FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 2 IN WELD COUNTY, COLORADO PC=Comm. d Indus. Percentage 70 — 60 — 50 — 40 — 30 — 20 — 10 — 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 RATIO (%) Time adjustment: Double strata time adjustment Weighting: Quick-style 1 1 FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 3 IN WELD COUNTY, COLORADO PC=Condoniniva Percentage 50 - 40 - 30 - 20 r 10 - 5 15 25 35 45 55 65 75 65 95 105 115 125 135 145 155 165 175 185 195 RATIO {6) Time adjustment: Double strata time adjustment Weighting: Quick-style FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 4 IN WELD COUNTY, COLORADO PC=Condominium Percentage 90 - 80 - 70 - 60 50 - 40 - 30 - 20 - 10 - 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 RATIO (4) Time adjustment: Double strata time adjustment Weighting: Quick-style I i I I I 1 FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 5 IN WELD COUNTY, COLORADO PC=Single family Percentage 40 - 30 - 20 - 10 - 5 15 25 35 45 55 65 75 85 95 105 115 125 135 145 155 165 175 185 195 RATIO (%) Time adjustment: Double strata time adjustment Weighting: Quick-style FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 6 IN WELD COUNTY, COLORADO PC=Single family Percentage 40 - 30 - 20 10 - I- 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 RATIO (%) Time adjustment: Double strata time adjustment Weighting: Qi.ck-style I 1 1 I I 1 FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS 7 IN WELD COUNTY, COLORADO PC=Vacant land Percentage 40 30 — ••••• 20 10 — 5 15 25 35 45 55 65 75 85 95 105 115 125 135 145 155 165 175 185 195 RATIO (4) Time adjustment; Double strata time adjustment Weighting: Quick-style FREQUENCY DISTRIBUTIONS OF RATIO FOR THE QUALIFIED SALES BY PROPERTY CLASS B IN WELD COUNTY, COLORADO PC=Vacant land Percentage 50 — 40 — 30 — 20 — 10 - ..... ..... ..... 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 160 170 180 190 200 RATIO (%) Time adjustment: Double strata time adjustment Weighting: 0uick.style PLOTS OF 2000 ASSESSED VALUE VERSUS THE SALES PRICE FOR THE QUALIFIED SALES 9 BY PROPERTY CLASS, FROM WELD COUNTY, COLORADO PC=CBI Plot of RATVAL•NETPRICE. Legend: A = 1 obs, B = 2 obs, etc. 7000000 — C O A M 6000000 P U T A T 5000000 — I 0 . N A L 4000000 - f V A L U 3000000 - E ft F O A R 2000000 - R A T I 1000000 - A O A AAA A CFACAA FIHIBB 0 - APM 0 500000 1000000 1500000 2000000 2500000 3000000 3500000 4000000 4500000 5000000 5500000 6000000 6500000 NET SALES PRICE ($) Time adjustment: Double strata time adjustment Weighting: Quick-style • PLOTS OF 2000 ASSESSED VALUE VERSUS THE SALES PRICE FOR THE QUALIFIED SALES 10 BY PROPERTY CLASS, FROM WELD COUNTY, COLORADO PC=CON Plot of RATVAL•NETPRICE. Legend: A = 1 obs, B = 2 obs, etc. 300000 - C A O A M A P 250000 - U T A A T A AA I A 0 200000 - A A ry BA A A L A AAA A p B C A A O A BB A A 150000 - B A BAA 8 L A AAACBCD AA U BBABD A A E A B B BD A A A p BB ABF A A F BCCEBC A O 100000 - BBECEB AA A HEDCBDABA A BA AAB A ABAAFB AA A A AADAC T I 50000 - AA O B 0 - 40000 60000 80000 100000 120000 140000 160000 180000 200000 220000 240000 260000 280000 NET SALES PRICE ($) Time adjustment: Double strata time adjustment Weighting: Quick-style r I I I r r PLOTS OF 2000 ASSESSED VALUE VERSUS THE SALES PRICE FOR THE QUALIFIED SALES 11 BY PROPERTY CLASS, FROM WELD COUNTY, COLORADO PC=SF Plot of RATVAL•NETPRICE, Legend: A = 1 obs, B = 2 obs, etc. 600000 — C 0 M A P 500000 — U T A T I A O 400000 - A A N A A L A BA AA A B A AA BABAA A ✓ B AA B AAAACA A AAAA A A 300000 - AAAC AA AB B C A A A L A A AB B C AA AAA U A A A ARAB EEAAAAAB A E A BAABBABCBBA B A is A A A AAAACA CEAAB DBABB A A AA F A B A B EBCDEOFHCFABFBA AA AA A O 200000 — A BB ACEDFGJHFDCBAB EAB A R BABEDDNLITNOHOCEABBBA A A AA HGJJYUOLMOMCCCEABAA p A BB JFKOXZYZPXPJFBABA BA A A AFEIUXZZZZZZKIGFCC PA A A T A BDIPSZZZZZZZXKCEBCA A I 100000 - A BDOZZZZZZZZZZPCB AM A O ABFIZZZZZXZXKIEAA A B ADGOSVZYZNFHCBA A A ABACDBCFGB A A ABBAAA A A A A A 0 — A I 0 50000 100000 150000 200000 250000 300000 350000 400000 450000 500000 NET SALES PRICE ($) NOTE: 748 obs hidden. Time adjustment: Double strata time adjustment Weighting: Quick-style PLOTS OF 2000 ASSESSED VALUE VERSUS THE SALES PRICE FOR THE QUALIFIED SALES 12 BY PROPERTY CLASS, FROM WELD COUNTY, COLORADO PC=VAC Plot of RATVAL'NETPRICE. Legend: A = 1 obs, B = 2 obs, etc. 300000 - A C A 0 M P 250000 - U T A T 1 O 200000 - N A L k A V A 150000 - L U E A M A F A O 100000 — R AAA A AA A fl CGBCA A A A AEFGFFBEAA A T AAAEBEDFCBDE M A A B I 50000 - AAADFFBA A A E O C HGLCECCBA A AHYZODD BXZZIRA A A AFAA A C A 0 - 0 20000 40000 60000 80000 100000 120000 140000 160000 180000 200000 220000 240000 260000 280000 300000 320000 340000 NET SALES PRICE ($) NOTE: 18 obs hidden. Time adjustment: Double strata time adjustment Weighting: °Lick-style MEDIAN RATIO AND ITS 95% CONFIDENCE LIMITS, COD, AND DWM RATIO AND ITS 95% CONFIDENCE LIMITS 13 FOR THE QUALIFIED SALES IN WELD COUNTY, COLORADO NO. OF LOWER 95% UPPER 95% AGGREGATE LOWER 95% UPPER 95% ARITH. PRICE PROPERTY GOALIE MEDIAN CONF. LIMIT ON CONF. LIMIT ON COEFFICIENT MEAN CONF. LIMIT ON CONF. LIMIT ON MEAN RELATED CLASS SALES RATIO MEDIAN RATIO MEDIAN RATIO OF DISPERSION RATIO AGGREG. MEAN AGGREG. MEAN RATIO DIFFERENTIAL Comm. & Indus. 1 89 100.00 100.00 100.00 5.42 97.73 89.46 105.99 102.31 1.05 Condominium 1 209 99.85 99.48 100,19 2.24 102.17 101.66 102.68 102.21 1.00 Single family 1 2919 97.96 97.43 98.13 7.12 99.23 98.87 99.60 99.22 1.00 Vacant land 1 419 99.30 99.11 99.70 7.74 98.39 96.50 100.28 100.33 1.02 3636 Time adjustment: Double strata time adjustment Weighting: Quick-style MEDIAN RATIO AND ITS 95% CONFIDENCE LIMITS, COD, AND DWM RATIO AND ITS 95% CONFIDENCE LIMITS 14 FOR THE QUALIFIED SALES IN WELD COUNTY, COLORADO NO. OF LOWER 95% UPPER 95% AGGREGATE LOWER 95% UPPER 95% ARITH. PRICE PROPERTY ECONOMIC OUALIF MEDIAN CONF. LIMIT ON CONF. LIMIT ON COEFFICIENT MEAN CONF. LIMIT ON CONF. LIMIT ON MEAN RELATED CLASS AREA SALES RATIO MEDIAN RATIO MEDIAN RATIO OF DISPERSION RATIO AGGREG. MEAN AGGREG. MEAN RATIO DIFFERENTIAL Comm. 8 Indus. 1 89 100.00 100.00 100.00 5.42 97.73 89.46 105.99 102.31 1.05 Condominium 1 209 99.05 99.48 100.19 2.24 102.17 101.66 102.68 102.21 1.00 Single family 1 229 98.64 97.69 100.00 6.64 98.02 96.86 99.17 98.02 1.00 Single family 126 1 187.14 0.00 187.14 187.14 187.14 187.14 1.00 Single family 15 226 98.62 98.06 99.57 4.93 99.95 98.88 101.02 100.09 1.00 Single family 16 89 90.41 94.40 100.58 7.53 97.23 95.27 99.19 97.17 1.00 Single family 160 4 97.56 3.32 98.57 93.99 103.15 98.74 1.00 Single family 17 64 98.01 93.92 102.68 9.60 97.23 94.09 100.37 97.83 1.01 Single family 19 210 100.16 98.55 102.49 7.75 100.45 99.16 101.74 100.64 1.00 Single family 2 204 96.46 95.89 97.39 6.76 99.28 98.11 100.46 99.20 1.00 Single family 21 152 98.36 96.14 99.25 8.66 101.17 99.32 103.03 100.74 1.00 Single family 22 253 96.68 95.43 98.29 6.28 98.45 97.32 99.57 98.60 1.00 Single family 23 223 96.30 95.24 97.80 7.48 98.28 96.78 99.78 98.27 1.00 Single family 28 95 98.97 96.24 101.11 9.35 97.84 95.50 100.18 98.44 1.01 Single family 29 79 95.01 91.99 98.20 9.60 98.87 96.12 101.63 98.68 1.00 Single family 3 268 98.07 97.37 98.72 5.47 100.45 99.60 101.30 100.40 1.00 Single family 30 34 97.99 86.67 102.33 14.40 92.50 86.31 98.69 95.28 1.03 Single family 43 80 94.37 90.32 98.24 10.33 95.21 92.59 97.83 95.84 1.01 Single family 45 285 96.20 95.47 96.92 7.04 99.19 98.09 100.30 99.24 1.00 Single family 5 113 101.35 99.51 102,20 6.13 100.39 98.68 102.11 101.18 1.01 Single family 6 237 97.46 96.75 98.43 5.09 99.66 98.72 100.60 99.91 1.00 Single family 8 73 99.35 95.14 102.03 6.99 98.22 96.03 100.41 98.27 1.00 Vacant land 1 419 99.30 99.11 99.70 7.74 98.39 96.50 100.28 100.33 1.02 3636 Time adjustment: Double strata time adjustment Weighting: Quick style , i 1 MEDIAN RATIO AND ITS 95% CONFIDENCE LIMITS, COD, AND DWM RATIO AND ITS 95% CONFIDENCE LIMITS 15 FOR THE QUALIFIED SALES IN WELD COUNTY, COLORADO NO. OF LOWER 95% UPPER 95% AGGREGATE LOWER 95% UPPER 95% ARITH. PRICE PROPERTY LIVE QUALIF MEDIAN CONF. LIMIT ON CONF. LIMIT ON COEFFICIENT MEAN CONF. LIMIT ON CONF. LIMIT ON MEAN RELATED CLASS AREA SALES RATIO MEDIAN RATIO MEDIAN RATIO OF DISPERSION RATIO AGGREG. MEAN AGGREG. MEAN RATIO DIFFERENTIAL Single family 1 586 93.94 93.05 95.48 9.33 94.73 93.73 95.74 94.87 1.00 Single family 2 583 96.79 96.11 97.92 7.16 98.53 97.77 99.30 98.88 1.00 Single family 3 585 97.87 97.20 98.51 6.20 99.68 98.98 100.37 99.94 1.00 -Single family 4 583 98.63 98.14 99.28 6.07 100.11 99.42 100.80 100.58 1.00 Single family 5 582 99.23 98.74 99.97 6.39 101.02 100.25 101.80 101.87 1.01 2919 • Time adjustment: Double strata time adjustment Weighting: Quick-style MEDIAN RATIO AND ITS 95% CONFIDENCE LIMITS, COD, AND DWM RATIO AND ITS 95% CONFIDENCE LIMITS 16 FOR THE QUALIFIED SALES IN WELD COUNTY, COLORADO NO. OF LOWER 95% UPPER 95% AGGREGATE LOWER 95% UPPER 95% ARITH. PRICE PROPERTY EFF YR GOALIE MEDIAN CONF. LIMIT ON CONF. LIMIT ON COEFFICIENT MEAN CONF. LIMIT ON CONF. LIMIT ON MEAN RELATED CLASS BUILT SALES RATIO MEDIAN RATIO MEDIAN RATIO OF DISPERSION RATIO AGGREG. MEAN AGGREG. MEAN RATIO DIFFERENTIAL Single family 1 632 97.78 96.09 98.52 9.86 98.2L S7.12 99.33 98.21 1.00 Single family 2 611 96.78 96.23 97.66 6.88 98.71 97.94 99.49 98.82 1.00 Single family 3 538 98.41 97.97 98.96 7.01 99.58 98.69 100.48 99.67 1.00 Single family 4 1014 97.78 97.26 98.21 5.73 99.69 99.17 100.20 99.80 1.00 Single family 5 124 98.90 97.41 100.24 5.93 99.36 97.89 100.82 99.70 1.00 2919 Time adjustment: Double strata time adjustment Weighting: Quick.style MEDIAN RATIO AND ITS 95% CONFIDENCE LIMITS, COD, AND DWM RATIO AND ITS 95% CONFIDENCE LIMITS 17 FOR THE QUALIFIED SALES IN WELD COUNTY, COLORADO NET NO. OF LOWER 95% UPPER 95% AGGREGATE LOWER 95% UPPER 95% ARITH. PRICE PROPERTY SALES QUALIF MEDIAN CONF. LIMIT ON CONF. LIMIT ON COEFFICIENT MEAN CONF. LIMIT ON CONF. LIMIT ON MEAN RELATED CLASS PRICE SALES RATIO MEDIAN RATIO MEDIAN RATIO OF DISPERSION RATIO AGGREG. MEAN AGGREG. MEAN RATIO DIFFERENTIAL Single family 1 588 97.61 96.62 98.39 8.87 98.34 97.42 99.26 98.35 1.00 Single family 2 593 97,24 96.30 98.29 7,96 99.16 98.31 100.01 99.18 1.00 Single family 3 578 97.20 96.52 97.92 6.17 99.02 98.25 99.79 99.02 1.00 Single family 4 583 98.78 98.37 99.50 6.21 10'.50 99.76 101.25 100.49 1.00 Single family 5 577 97.55 96.85 98.24 6.32 98.87 98.13 99.60 99.09 1.00 22919 Time adjustment: Double strata time adjustment Weighting: Ouick•style Appendix B Sold / Unsold Analysis I I , I 1 1 I MEDIAN CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 AND ITS 95% CONFIDENCE LIMITS 1 FOR SOLD AND UNSOLD PARCEL STRATA IN WELD COUNTY, COLORADO N0. OF SOLD MEDIAN LOWER 95% UPPER 95% UNSOLD MEDIAN LOWER 95% UPPER 95% QUALIFIED A.V. CHANGE CONF. LIMIT ON CONF. LIMIT ON A.V. CHANGE CONF. LIMIT ON CONF. LIMIT ON SOLD - UNSOLD PC SALES (1999 . 1998) SOLD CHANGE SOLD CHANGE (1999 . 1998) UNSOLD CHANGE UNSOLD CHANGE MEDIAN CHANGE C$I 25 $18,620.00 $3,724.00 $32,078.00 $0.00 $0.00 $6,550.00 $18,620.00 CON 204 $6,417.50 $5,909.00 $6,982.00 $7,143.50 $6,611,00 $7,512.50 $-726.00 SF 3285 $4,308.00 $3,982.00 $4,598.00 $3,433.00 $3,196.00 $3,584.00 $875.00 VAC 258 $4,967.00 $3,000.00 $8,376.00 $4,975.75 $2,673.00 $7,913.00 $-8.75 TEST ON THE MEDIAN CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR 2 SOLD AND UNSOLD COMMERCIAL AND INDUSTRIAL PARCELS IN WELD COUNTY, COLORADO PROPERTY CLASS=C8I NRARIWAY PROCEDURE Median Scores (Number of Points Above Median) for Variable 099_98 Classified by Variable OBSTYPE Sum of Expected Sid Dev Mean OBSTYPE N Scores Under HO Under HO Score SOLD 23 16.0 - 11.5000000 1.67575044 0.695652174 UNSOLD 21 6.0 10.5000000 1.67575044 0.285714286 Average Scores Were Used for Ties Median 2•Sample Test (Normal Approximation) S = 6.00000 Z = -2.68536 Prob > IZI = 0.0072 Median 1-Way Analysis (Chi-Square Approximation) CHISO = 7.2112 OF = 1 Prob > CHISO = 0.0072 I 1 TEST ON THE MEDIAN CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR 3 SOLD AND UNSOLD COMMERCIAL AND INDUSTRIAL PARCELS IN WELD COUNTY, COLORADO PROPERTY CLASS=CON N P A R 1 WAY PROCEDURE Median Scores (Number of Points Above Median) for Variable 099_98 • Classified by Variable OBSTYPE Sum of Expected Std Dev Mean OBSTYPE N Scores Under HO Under HO Score SOLD 199 92.500000 99.5000000 4.97280598 0.464824121 • UNSOLD 199 106,500000 99.5000000 4.97280598 0,535175879 Average Scores Were Used for Ties Median 2-Sample Test (Normal Approximation) $ = 92.5000 Z = -1.40766 Prob > IZl = 0.1592 Median 1-Way Analysis (Chi-Square Approximation) CHISD = 1,9815 DF 2 1 Prob > CHISO 2 0.1592 TEST ON THE MEDIAN CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR 4 SOLD AND UNSOLD COMMERCIAL AND INDUSTRIAL PARCELS IN WELD COUNTY, COLORADO PROPERTY CLASS=SF N PAR 1 WAY PROCEDURE Median Scores (Number of Points Above Median) for Variable 099_98 Classified by Variable OBSTYPE Sum of Expected Std Dev Mean OBSTYPE N Scores Under HO Under HO Score SOLD 3150 1701.0 • 1574.75122 19.8932278 0.540000000 UNSOLD 3181 1464.0 1590.24878 19.8932278 0.460232631 Average Scores Were used for Ties Median 2-Sample Test (Normal Approximation) S = 1701.00 Z = 6.34632 Prob > Z) = 0.0001 Median 1-Way Analysis (Chi-Square Approximation) CHISO = 40.276 DF = 1 Prob > CHISO = 0.0001 TEST ON THE MEDIAN CHANGE IN ASSESSED VALUE FROM 199B TO 1999 FOR SIMILAR 5 SOLD AND UNSOLD COMMERCIAL AND INDUSTRIAL PARCELS IN WELD COUNTY, COLORADO PROPERTY CLASS=VAC N P A R 1 WAY PROCEDURE Median Scores (Number of Points Above Median) for Variable C99_96 Classified by Variable OBSTYPE Sum of Expected Std Dev Mean OBSTYPE N Scores Under HO Under HO Score SOLD 213 113.0 106.500000 5.26250104 0.530516432 UNSOLD 233 110.0 116.500000 5.26250104 0.472103004 Average Scores Were Used for Ties Median 2-Sample Test (Normal Approximation) S = 113.000 Z = 1.23515 • SProb > IZI = 0.2168 Median 1-Way Analysis (Chi-Square Approximation) CHISO = 1.5256 DF = 1 Prob > CHISO = 0.2168 FIGURE 1. BLOCK FREQUENCY DISTRIBUTIONS FOR THE CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR SOLD AND UNSOLD PARCELS IN WELD COUNTY, COLORADO PC = CON I PARCEL TYPE UNSOLD JE-1 I g L/ / 0/ /Q50 %/ L51 %/ / / L01 % I .5 74.37 % 9.1\5 % i1 4.02 %I SOLD Q /0 /0 ® i a s L51 % / 050 % .50 % 4.02 % 24.62 % 4623 %/ 1357 % 3.52 % 050 % 0.50 % 452 % / i -23000 -17000 -11000 -5000 1000 7000 13000 19000 25000 31000 37000 ASSESSED CHANGE 98-99 SOLD PARCELS 1 i FIGURE 1. BLOCK FREQUENCY DISTRIBUTIONS FOR THE CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR SOLD AND UNSOLD PARCELS IN WELD COUNTY, COLORADO PC = SF (1 1 • r✓ PARCEL TYPE UNSOLD I 0 g /6j B I 6.69 % 0.82 % 1.35 % 10.81 % 2&04 % 26.94 % 1.19 % 4.82 % 4.43 % 195 % 9.15 % SOLD / i I i i i i j� 3.33 % ! 2.10 % / 3.27 % 9.81 %' 18.R1 %� 1&57 % 1168 % 6.03 % 4.83 % 3.40 % 1&10 % / L -11000 -8000 -5000 -2000 1000 4000 7000 10000 13000 16000 19000 ASSESSED CHANGE 98-99 SOLD PARCELS FIGURE 1. BLOCK FREQUENCY DISTRIBUTIONS FOR THE CHANGE IN ASSESSED VALUE FROM 1998 TO 1999 FOR SIMILAR SOLD AND UNSOLD PARCELS IN WELD COUNTY, COLORADO PC = VAC PARCEL TYPE UNSOLD0 / D 0 (11' I 9 g LI 0.80 % / 0.43 % 129 % ✓20.00 % 23.18 %I 13.73 % 8.58 %I 3.00 % 1.29 % 27.09 To/ / A / / SOLD ' I / ® Ili ® Q / 2.82 % L41 % 0.41 % 2100 % 15.96 % 6.10 % 235 % 141 % L41 % 2.82 % 43.88 % L -17000 -12000 -7000 -2000 3000 8000 13000 18000 23000 28000 33000 ASSESSED CHANGE 98-99 SOLD PARCELS Hello