HomeMy WebLinkAbout931352.tiff_ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
THOS.Y.TT�'
Valuation Engineers PICKETT Oil&Gas-Minerals
Tax Consultants Iltdu¢trtal •&Commercial
Ratio Studies Public Utilities
& COMPANY INC.
Data Processing Services 1. —-- Real Estate Appraisals
September 15, 1993
Weld County Commissioners
Weld County Courthouse
P.O. Box 758
Greeley, CO 80632
SUBJECT: 1993 PROPERTY ASSESSMENT STUDY
Dear Weld County Commissioners:
Enclosed is your copy of the final report which is being submitted to the Director of Research,
Colorado Legislative Council and the Property Tax Administrator, Colorado Department of
Local Affairs, Division of Property Taxation.
We appreciate the assistance provided by the Assessor and their staff during the 1993 Property
Assessment Study.
If you have any questions or comments, please contact our office at your convenience.
Respectfully submitted,
THOS. Y. PICICETT & COMPANY, INC.
A94 / tha
David Pennington
Colorado Club Building•4155 East Jewell,Suite 706
0C4 I i1h Denver,Colorado 80222•(303)691.9986•FAX(303)757-4898 9 3 1 35 2
ASoo23
Property Assessment Study
1993
Weld County
Prepared for Colorado Legislative Council by Thos. Y. Pickett& Co., Inc
Table of Contents
1993 Property Assessment Study 1
Agricultural Land 3
Agricultural Outbuilding & Residence 4
Personal Property 4
Sales Verification 5
Economic Area Evaluation 6
Subdivision Discounting 6
Natural Resource Study 7
Earth Or Stone 7
Primary Gas 7
Primary Oil 7
Non Producing Patented Mining Claims 8
Appendix 9
THOS. Y.
Valuation Engineers P I CKETT Oil&Gas-Minerals
Tax Consultants Industrial&Commercial
Ratio Studies & INC. Public Utilities
Data Processing Services COMPANY, Real Estate Appraisals
September 15, 1993
Mr. Charles S. Brown
Director of Research
Colorado Legislative Council
State Capitol Building Room 209
Denver, Colorado 80203
Dear Mr. Brown:
Thos. Y. Pickett & Company, Inc., has completed the statistical analysis and procedural
verification of the applicable classes and subclasses of property in Weld County. This final
report documents the results and associated recommendations of the analysis.
The statistical analysis has been conducted in complete accordance with the procedures defined
in the Request for Credentials and Proposal to Conduct a Colorado Property Assessment Study,
dated July 17, 1992, and the "Standard on Ratio Studies" approved and published by the
International Association of Assessing Officers in July 1990.
Respectfully submitted,
THOS. Y. PICKETT & COMPANY, INC.
ela
David Pennington
Colorado Club Building•4155 East Jewell,Suite 706
Denver,Colorado 80222•(303)691-9986•FAX(303)757.4898
1993
Property Assessment Study
Weld County
Consistent with the provisions specified in the Constitution of Colorado and the Colorado
Revised Statutes [CRS] Section 39-1-104 governing valuation for assessment, Thos. Y. Pickett
& Company, Inc., has completed property assessment studies for each of the 63 counties in
Colorado. The principle objectives of each county study were to determine whether the County
Assessor correctly applied State guidelines when assigning actual and assessed values to each
property class and to compare an independently estimated aggregate valuation with that
established by the Assessor.
Thos. Y. Pickett & Company, Inc., met these objectives by quantifying the prevailing level of
the ratio of assessed values to sales prices. Appraisal ratios were calculated when qualified sales
data did not meet sample size requirements. The prevailing level of ratio (or overall level of
assessment), measured by its median value, and its variability, measured by the coefficient of
dispersion (COD), were then compared to standards set by the Colorado State Board of
Equalization (SBOE).
When individual parcel ratios for a particular property class are listed in numerical order, the
value of the ratio that falls in the middle of the list is the median value (half of the listed ratios
are larger than the median ratio, and half are smaller). A parcel appraised at exactly its market
value will have a ratio equal to 1.00. The COD is a measure of how much an individual parcel
ratio deviates from the median ratio and, thus indicates how uniformly assessors are valuing
parcels.
Colorado Assessors are required to meet the following standards for the median ratio and COD
as established by the Board of Equalization:
Property Class Median COD
Vacant Land 0.95 to 1.05 20.99
Residential 0.95 to 1.05 15.99
Commercial/Industrial 0.95 to 1.05 20.99
Agricultural Outbuildings 0.80 to 1.20 N/A
This report presents an analysis and recommendation regarding property valuations within Weld
County for the 1993 tax year. By law, these valuations are based on the appraisal date June 30,
1992. Results of the analysis are summarized in the following table. The complete analysis,
including frequency distributions of ratios by class, plots of 1993 assessed value versus the sales
price, complete ratio results and stratification of results in single family class has been appended
to this report.
I
SUMMARY RESULTS OF SOLD PARCEL ANALYSIS
Number of Unweighted Lower 95% Upper 95%
Qualified Median Confidence Confidence
Property Class Sales Ratio Limit Limit COD
Comm. & Indus. 95 100.00 96.86 100.26 11.99
Condominium 152 95.93 94.13 97.45 7.94
Multi-unit N/A N/A N/A N/A N/A
Single Family 1,906 97.65 97.07 98.08 7.94
Vacant Land 71 99.38 96.71 99.86 9.96
SINGLE FAMILY SOLD PARCEL ANALYSIS BY ECONOMIC AREA
Economic Qualified Median Lower 95% Upper 95%
Area Saks Ratio Conf. Limit Conf Limit COD
1 97 97.07 95.22 100.04 7.99
2 161 99.09 97.71 100.53 5.73
3 241 96.89 96.09 98.23 5.30
5 80 95.31 93.96 97.88 5.93
6 s 83 100.22 98.17 102.47 7.36
8 105 99.30 96.35 104.01 8.37
15 191 96.12 94.60 97.30 4.91
16 80 99.16 96.52 105.84 11.00
17 58 98.55 93.13 102.99 12.75
19 87 98.03 94.41 101.66 9.41
21 65 94.82 93.14 96.58 7.42
22 144 95.30 94.25 96.77 6.89
23 139 99.83 98.81 102.24 7.73
28 105 94.50 91.83 97.70 11.02
29 85 96.19 93.17 99.24 9.41
30 39 101.98 92.08 105.56 15.73
43 70 100.34 98.91 102.32 6.37
45 74 100.90 98.68 103.21 10.88
2
CONCLUSIONS
The sales ratio analysis for the property classes analyzed in Weld County indicates that the
median ratios and their associated CODs are within the standards set by the SBOE. No
significant differences between the change in assessed value for sold parcels and the change in
assessed value for unsold parcels in any classes were found.
RECOMMENDATIONS
None.
Agricultural Land Study
LAND CLASS ACRES TOTAL ACTUAL VALUE RATIO
VALUE PER ACRE
Irrigated Farm 422,423 $146,619,275.00 $347 0.93
Dry Farm 576,420 $10,635,680.00 $18 0.91
Meadow Hay 13,355 $1,473,960.00 $110 1.00
Grazing 1,012,910 $14,523,980.00 $14 0.98
TOTAL 2,025,108 $173,252,895.00
FINDINGS
The agricultural land was reclassified in 1987. The Weld County Soil Survey and ASCS aerial
photos were the basic tools in the land reclassification. The grazing land was classified
appropriately with the aid of SCS range site maps and range site descriptions.
The crop rotations and lease terms accurately reflect land use in the county. Production areas are
appropriately established within the county.
Crop yields compare to the ten-year average reported by the Colorado Agricultural Statistics
Service as: irrigated corn 101.6%, irrigated alfalfa 84.2%, and dryland wheat 90.4%.
Commodity prices, capitalization rate, and all expense items except pumping costs specified by
the DPT are used. Pumping costs are based on the pumping cost formula modified with local
information.
A ten-year average of local figures documents crop yields and crop expenses.
RECOMMENDATIONS
None.
3
Agricultural Outbuilding & Residence Study
PROCEDURES
Thos. Y. Pickett & Company, Inc., conducted an agricultural outbuilding and agricultural
residence study in Weld County. Procedural checks were made on agricultural improvements in
order to evaluate the county's methodology for property inspections, the availability and
reliability of property record cards, and the methodology used in determining depreciation. A
cost approach analysis was performed on ten randomly selected parcels using Marshall & Swift's
Cost Estimator program.
Agricultural residences were compared to similar sold single family residential properties in
determining the uniformity and equality of appraisal procedures.
CONCLUSIONS
Weld County is annually inspecting 10% of its total agricultural and residential properties.
Property inspections are performed on a geographic selection basis. Property record cards
proved to be reliable and readily available. Weld County determines depreciation by estimating
effective age, total economic life, and utilizes the Marshall & Swift cost tables.
The median ratio calculated on ten randomly selected agricultural outbuilding parcels in Weld
County was 1.05.
Weld County meets the State Board of Equalization standards in its valuation of agricultural
residences and outbuilding properties.
RECOMMENDATIONS
None.
Personal Property Study
Thos. Y. Pickett & Company, Inc., conducted a procedural study on the overall approach to
personal property and an appraisal ratio study on a random sample of schedules in Weld County.
The study was executed in compliance with the provisions of Article X, Section 3(2)(a)
a of the
Colorado Constitution and CRS Section 39-1-104 (16).
PROCEDURAL VERIFICATION
In accordance with ARL Volume 5, Weld County has an established discovery process for
personal property.
4
Weld County has not implemented a successful plan for auditing 20% of its personal property
schedules on an annual basis. The time frame employed for the 1992 audit was January 1
through December 31, 1992. Schedules were selected for audit based on the following criteria:
1. "Best information available" appraisals
2. Geographic location
3. Properties not previously audited
Weld County audited 2,022 of the total 11,471 schedules during 1992, or 17.63% of the total
(excluding 1 residential) personal property schedules. Total schedule counts were obtained from
the 1992 Annual Report published by the Division of Property Taxation. The Company was
furnished a listing of all 1992 audited schedules. A random selection of 100 schedules was
identified for statistical analysis. Present worth established by Weld County was compared to
present worth developed by the Company. 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 Volume 5. Further adjustments for any additional
functional or economic obsolescence were not utilized.
ANALYSIS RESULTS
The ratio study on 100 randomly selected parcels indicated a median appraisal ratio of 1.000.
Therefore, the overall level of appraisal was in compliance with the current standards adopted by
the State Board of Equalization.
The number of personal property schedules audited by Weld County during 1992 represented
17.63% of the total applicable schedules. This completion rate does not meet the 20%
minimum required by the State Board of Equalization.
RECOMMENDATIONS
Thos. Y. Pickett & Company, Inc., recommends an annual audit plan be developed and
documented to assure compliance with the 20% audit requirement.
Sales Verification
Weld County maintains a master sales list, a verified sales list, a qualified sales list and an out
list. Sales lists are updated on a continuous basis. In addition to TD 1000's, sales confirmation
is considered an ongoing process. Follow-up with buyer/seller or physical inspection is routine.
Sales list development evaluation includes a random sample of qualified and unqualified sales
pursuant to State requirements. Vacant land, single family, condominiums, multi-unit and
commercial sales fall within acceptable limits
5
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
PROCEDURES
In accordance with CRS Article 39-1-103 (14)b, when valuing vacant land, Colorado Assessors
are required to consider the three approaches to value: namely, cost, market and income.
However, in subdivisions where less than 80% of the lots are sold, the Assessor shall apply an
appropriate discount factor to the unsold lots. To determine an accurate discounted vacant land
value for each subdivision, the following factors were considered:
1. Direct cost of development
2. The use of present worth to reflect the anticipated market absorption rate
3. The development and application of a discount rate
Weld County has developed marketing areas for vacant land parcels and has defined these areas
by:
1. Division and filings
2. Lot size and similarities
3. Analyzing the competitive environment
Assessor spoke personally with developers to gather information necessary for discounting
subdivisions. The County has documented its discounting procedure on each subdivision as well
as the development of its discount rates of 15% in Brighton and 11.5% in the remaining balance
of the County. Subdivision land with improvements and vacant lots in subdivisions where at
least 81% of the lots have been sold were appraised at market value
CONCLUSION
Weld County is in compliance with State rules and regulations in the development of its
discounted vacant land valuations.
RECOMMENDATIONS
None.
6
Natural Resource Study
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 to value should be
considered, the income approach is the 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.
PRIMARY GAS
PROCEDURES
The Colorado Revised Statutes, Article 39, Section 7, and the ARL, Volume 3, provide the
guidelines in appraising gas property. The total MCF of gas 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 gas production.
PRIMARY 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.
7
NON PRODUCING PATENTED MINING CLAIMS
PROCEDURES
In accordance with the guidelines established in ARL, Volume 3, the market and income
approaches to value were considered. The primary use of property established the parameters
used in the valuation process.
CONCLUSIONS
The correct appraisal procedures were used in valuing non producing patented mining claims.
RECOMMENDATIONS
None.
8
APPENDIX
Documentation of Statistical Analysis
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