The purpose of this document is to help assessors understand PDC, prepare for PDC and assist both the assessor and ORPS in determining the level of assessment for an assessing unit.

PDC is simply an acronym for Pre-Decisional Collaboration.  It is mean to encourage a collaborative effort between ORPS and local assessment officials to analyze the marketplace and condition of assessments by sharing the results of their respective systematic analyses.  It is a PROCESS, not a single meeting.  This process is meant to enable ORPS and local officials to come to an agreement on the municipality's Level of Assessment (LOA) and to confirm the stated LOA as the Equalization Rate.

Probably the most important step an assessor can take to ensure an accurate level of assessment measurement is to verify that the sales used to determine your level of assessment are VALID.  This applies to ALL sales.  If a sale comes through as valid but does not appear to be arms-length, or if a change in use has occurred or is anticipated, the assessor should correct that sale.  If a correction is necessary, DO IT.  This will eliminate the use of a questionable sale when running your level of assessment analysis.  If for some reason ORPS does not agree with the correction, contact your CRM (Customer Relations Manager).  Issues involving sales corrections should be resolved BEFORE the final analysis is completed.  Generally, one or two sales being contested will not create a problem.  However, in smaller communities with very few sales, it may be an issue.  When contesting a sale's validity, you must be able to prove your case.  You must document the reason for your challenge.

It is advisable to analyze your sales at least twice during the cycle, preferably more than twice is recommended.  Once you have entered your sales onto your computer system and ensure that they are valid sales, it takes only two or three minutes to run a report necessary to estimate your level of assessment.  Much of the state uses ORPS supported RPSV-4.  If you use V4, there is a series of simple steps to run your sales analysis.  (If you have another vendor, contact them for instructions).

For V4 communities follow these steps:

EXAMPLE

Using the dates listed above would analyze sales for a 6-month period.  Should you desire other sort options . . . Click on Options shown on the top of the screen.  Generally option #1 is standard.

YOU NOW HAVE THE REPORT

Go to Sales Analysis Totals tab and look at the Median Av/Sp Ratio. This is the ratio you will be working with as you develop your Level of Assessment. To estimate a trend, go through the same procedure using your sales and assessments from the previous year. Select the 2005 roll year and sales during that rate period. Then compare the results to the current roll year and current sales.

It's a good idea to quickly look over the sales to ensure no invalid sales are on the report. If a sale shows up that is invalid or that you previously corrected, go to that parcel and Click on Sale . . . then on condition code. Correct the sale by checking the appropriate condition code. Add a note if necessary. Update and click "re-submit." Be sure to retransmit the sale to ORPS for their records. It is suggested that each time you run this report, print it and save it. You may want to present it to your CRM prior to your PDC meeting.

Normally, ORPS CRM's run this same report to estimate your level of assessment. They also place a great deal of weight on a software program called SPSS. If you do not have SPSS, this procedure should get you in the "ballpark." With ORPS and local assessor being on the same page, the results should be the same or similar. If your level estimate and ORPS' estimate concur, this number (assessment level) will become your equalization rate.

There are many ways to analyze your sales. This is a simple way without going through all kinds of hieroglyphics. For more details, please refer to the Guidelines for Pre-Decisional Collaboration on the ORPS website.

Hopefully, this simplifies things, particularly for new assessors or those folks, like many of us, that lack geek-like computer skills. 

This exercise is being presented to members of the NYSAA as a guide to assist in their determination of the "level of assessment" and help to prepare them for their PDC meeting with their CRM. This product will be updated each year to keep you better informed as procedures and policies change. 

If you have any suggestions or comments regarding this, or if there is any other topic you would like to see addressed on our NYSAA website, please let us know. Your input would be greatly appreciated.

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