While these recommendations are for an entirely different assessment system, (Ontario has different laws), the following selected items from the above report shed some light on alternative policies for Calgary, Alberta.
A summary of possible improvements in Calgary include:
1. Show on the Assessment Notice the average percentage change in the neighbourhood.
2. Identify on the assessment notice previous year's adjustments.
3. Mail the Assessment Records with the Assessment Notice.
4. Expand the amount of assessment information on the City Website.
5. Include valid previous year's reductions in current assessment.
It is abundantly clear that there are many ways to arrive at the level of transparency and equitable assessment. Calgary Assessment has chosen from amongst this broad array. Arriving at the best assessment system for Calgary starts with informed choices about options found in other jurisdictions.
The entire document "Getting it Right" is located at: http://www.ombudsman.on.ca/media/3283/getting_it_right_20060328.pdf
Recommendations
165 - I am making the following recommendations addressed at increasing transparency in the property assessment system and restoring integrity and efficiency to decision-making at the Municipal Property Assessment Corporation:
2. That the Municipal Property Assessment Corporation should amend the Notice of Assessment to describe, for cases where "multiple regression analysis" techniques have been used, not only the average municipal assessment increase or decrease but also the average percentage change within the particular neighbourhood zone the property falls within.
4. That the Municipal Property Assessment Corporation should include a box on the Notice of Assessment provided to property owners recording the previous years where Requests for Reconsideration settlements or Assessment Review Board reassessments were achieved. The box should record "No" if the Municipal Property Assessment Corporation believes there are none, and the years in question and type of review process used, where the Municipal Property Assessment Corporation is aware that reassessments have occurred.
5. That the Municipal Property Assessment Corporation provide a copy of the
Property Profile Report relating to the property when it sends out its property
assessment notices.
6. That the Municipal Property Assessment Corporation, in providing information
about comparables, should include all information about those properties that may be relevant to the evaluation of the property.
9. That the Municipal Property Assessment Corporation ensure that its administrative procedures regarding assessments and inspections, disclosure of information, requests for reconsiderations and Assessment Review Board appeals be set out in writing and made available to the public on its website. These procedures should include those administrative procedures incorporating the recommendations set out in this report.
13. That, when a property assessment is challenged based on an actual sale price proximate to the valuation date, the Municipal Property Assessment Corporation should generally accept that sale price as the best evidence of the property assessment. The actual sale price should also be treated as an important factor in assessing the current value of the particular property in future years. MPAC should deviate from these general rules only if there are concrete, cogent reasons for believing that the sale has not been made under market conditions or does not otherwise reflect actual market value.
14. That the Municipal Property Assessment Corporation should apply Assessment Review Board findings of value at specific valuation dates when carrying out assessments for future years based on the same date.
15. That the Municipal Property Assessment Corporation should be bound to apply any assessment reductions imposed by the Assessment Review Board to future years' market value assessments of the same property, unless they have been determined to be wrong by a court of law or the Municipal Property Assessment Corporation can clearly demonstrate that the circumstances justifying the assessment reduction have changed. In such case the reasons justifying the change should be set out in the taxpayer's assessment notice.
16. That the Municipal Property Assessment Corporation should ensure that all minutes of settlement it enters into relating to assessment reductions contain reasons clearly explaining why a reduction has been agreed to, and that these reasons are recorded.
17. That the Municipal Property Assessment Corporation should be bound to apply reductions agreed to in minutes of settlements to future years' assessments of the same property unless the Municipal Property Assessment Corporation can clearly demonstrate that the circumstances justifying the assessment reduction have changed. In such case the reasons justifying the change should be set out in the taxpayer's assessment notice.
21. That the onus in assessment matters be placed on the Municipal Property
Assessment Corporation to substantiate its assessments when they are challenged.
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