Articles written by
Richard H. Hoffman, ASA, CAE, MAI
Each Article is in .pdf format. Acrobat reader is required to view them.
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Preparation for the Revaluation: A Prescription for Success
Assessment Digest, International
Association of Assessing Officers, 1993
Proceedings, IAAO’s 59th
Annual Conference Assessment Administration
A revaluation of all or part of the real property within your
jurisdiction will touch almost everyone who resides there. It will draw
attention to the Assessor's office like no other act or activity. This paper
is written to set forth some thoughts and ideas that an Assessor might
consider before entering a revaluation program. A revaluation can either be
controversial, upsetting to the jurisdiction, or it can be a guarantee of
reappointment or reelection. A reappraisal can be a truly excellent
opportunity for improving the quality of equalization and assessment within
your jurisdiction, or it can be fraught with unhappy taxpayers, extensive
hearings and appeals, and an overall unhappy result.
Preparing for a
Revaluation
After the Contract is Signed-Is the Honeymoon Really Over?
Proceedings,
IAAO’s 57th Annual Conference Assessment Administration
This paper is a result of a series of discussions held in
preparation for a presentation made at the 1989 session of the International
Association of Assessing Officers (IAAO) Conference held in Fort Worth, Texas.
Panel members included John Boedecker, RES, Assessor of Cerro Gordo County,
Iowa, the Hon. Anthony P. Iriti, Auditor and Assessor of Hancock County, Ohio,
and Mr. Ronald Huber, Chief Deputy Auditor for Real Estate of Franklin County,
Ohio.
After the
contract is signed
First Person: It’s Time for a Change
Assessment Journal, International Association of Assessing Officers, 1997
The Michigan
Assessor, 1997
The mass appraisal and
assessment business has markedly changed during my twenty-five-plus years in
it: new systems have developed, computer-assisted mass appraisals have become
widespread, multiple regression and feedback are now accepted tools, and a
panoply of other interesting and exciting items are now indispensable parts of
the assessor’s standard operating procedure. There is one important area,
however, that has not changed. And I believe it’s time that we, as leaders of
the assessment community, take positive steps to change it in our lives and
the lives of those we serve.
First
Person It's time for a change
Tax Appeal - An Appraiser’s View
Proceedings,
International Association of Assessing Officers, 1998
You’ve been there and so have I. You’ve done your homework
and your level best to arrive at an appraised value that was fair, equitable,
and reasonable-and yet someone had the unmitigated gall to question that
value. That’s called the tax appeal process, and each and every assessor
participates in that process in one way or another.
My purpose today is to discuss the ways in which the three
of us (the appraiser, the assessor, and the tax representative) can work
together to arrive at an appraised value that is fair, equitable and
reasonable for use in the assessment process.
The Tax Appeal
Process IAAO
Reappraisal for Dummies
Proceedings,
International Association of Assessing Officers, 1998
I wanted to steal that idea to give you
two listings relative to a reappraisal or reassessment program: Things That
You Ought Not To Do and Things That You Ought To Do. In other words, if you
are planning a reappraisal program, the things to avoid doing and the things
to be doing whether the work’s to be done in-house or by a professional firm.
These are not meant to be comprehensive lists, but are definitely items you
really need to remember when planning your project.
Reappraisal for Dummies
Developing
Reassessment Specifications
Assessment Journal,
International
Association of Assessing Officers, 2001
A successful reassessment or revaluation
project is a massive task. It involves forethought, planning, research,
goal-setting and constant oversight. This paper combines the thoughts of a
Consultant, a County Auditor (who is also the Assessor) and a Mass Appraisal
Contractor. Their goal is helping you create an effective, comprehensive,
well-thought-out reassessment specifications document.
Developing
reassessment specifications
Preparing for Expert Testimony
Appraisal
Journal, to be published October, 2002
This article is based on the author’s
twenty-plus years of experience as an expert appraisal witness and
on advice gleaned from the books and articles listed in the
bibliography. The five-step process
presented in this article includes recommendations for ensuring an appraisal’s
quality and enhancing the perception of the witness as an appraisal expert.
Preparing for
Expert Testimony
