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AGJD uses a structured approach to making performance audits and defining property tax system needs. Our experience gives us extensive knowledge of all phases of the valuation process—data collection, valuation, review, and appeal—and of the personnel, computing, and funding resources that are required.

During our careers, we have led or participated in dozens of performance evaluations. The evaluations ranged from small local jurisdictions to national property tax systems. The Canadian provinces and U.S. states and territories we have served include Alabama, Alberta, Arizona, Colorado, Connecticut, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Massachusetts, Michigan, Minnesota, Mississippi, Manitoba, Nebraska, New York, Nova Scotia, Oklahoma, Ontario, Oregon, Pennsylvania, Puerto Rico, Rhode Island, Saskatchewan, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. We have helped design and implement property tax systems in Argentina, Armenia, Bahamas, Bermuda, Bulgaria, China, Czech Republic, Estonia, Georgia, Kosovo, Latvia, Lithuania, Montenegro, Poland, Russia, Slovakia, Slovenia, and Trinidad and Tobago.

The design and evaluation of ratio studies and provincial and state equalization programs are areas of specialty. We have experience with the ratio studies and equalization programs of Alberta, Arizona, Colorado, Connecticut, Florida, Idaho, Illinois, Iowa, Kansas, Kentucky, Massachusetts, Minnesota, Nebraska, New Hampshire, New York, Oklahoma, Oregon, Rhode Island, Saskatchewan, Tennessee, Texas, Vermont, Washington, West Virginia, and Wyoming.

We believe successful efforts to improve property tax administration often require a strategic planning approach. Our strategic planning experience includes Cook County, Illinois; the City of Edmonton, Alberta; the Florida Department of Revenue; the Saskatchewan Assessment Management Agency; the City of Winnipeg, Manitoba; and the Republic of Armenia.

Revaluation Project Requirements, Planning, and Oversight

We have extensive knowledge of all phases of the revaluation project process—ranging from determining the need for a revaluation through development of project specifications for data collection, valuation, review, and appeal. We also are experienced in estimating personnel, computing, and funding requirements.

We have helped the states of Connecticut, Oklahoma, and West Virginia develop plans for statewide revaluations. We reviewed a revaluation program in Saskatchewan and have helped the Province develop a quality assurance program. We have performed similar services for local governments, including Boston, Massachusetts; Brevard County, Florida; the District of Columbia; Edmonton, Alberta; Erie County, Pennsylvania; Lancaster County, Pennsylvania; Kent County, Delaware; New Castle County, Delaware; Peoria County, Illinois; and Shelby County, Tennessee.

Our work with computer-assisted mass appraisal (CAMA) systems includes:

• Evaluations of in-place CAMA systems for the State of Arizona; Boulder County, Colorado; Brevard County, Florida; the City of Calgary, Alberta; Cook County, Illinois; the City of Edmonton, Alberta; the Town of Greenwich, Connecticut; Kent County, Delaware; the State of Massachusetts; New Castle County, Delaware; Oklahoma County, Oklahoma; the Province of Saskatchewan; Sedgwick County, Kansas; the City of St. Albert, Alberta; Tulsa County, Oklahoma; the City of Winnipeg, Manitoba; Wyandotte County, Kansas; and the State of Wyoming.
• Assistance with CAMA system procurement. This has included developing specifications and evaluating proposals. Clients we have served in one or both of these capacities include the State of Connecticut; Cook County, Illinois; the District of Columbia; Dona Ana County, New Mexico; the City of Edmonton, Alberta; Erie County, Pennsylvania; the State of Massachusetts; Peoria County, Illinois; the City of Portsmouth, New Hampshire; Shelby County (Memphis), Tennessee; the State of West Virginia; and the City of Winnipeg, Manitoba. These evaluations included comparisons of system functional capabilities, provisions for staff training and system support, and cost.
• Hands-on experience in CAMA system development and mass appraisal model building in the Republic of Armenia; the State of Arizona; Brevard County, Florida; the City of Calgary, Alberta; Cook County, Illinois; the City of Detroit, Michigan; Douglas County, Colorado; the City of Edmonton, Alberta; Jefferson County, Colorado; Johnson County, Kansas; Kent County, Delaware; Maricopa County (Phoenix), Arizona; the State of New York; Pima County (Tucson), Arizona; the Province of Ontario; Polk County, Iowa; Shelby County, Tennessee; the Republic of Trinidad and Tobago; Tulsa County, Oklahoma; the City of Two Rivers, Wisconsin; and the City of Winnipeg, Manitoba.

Project reports, requests for proposals (RFPs), manuals, and the like must be well organized and written if they are to communicate requirements clearly. As the discussion of our individual qualifications reveals, we have extensive experience in writing professional treatises, professional standards, technical specifications, and training and testing materials.

Our first-hand experience with teaching in valuation, CAMA systems, ratio studies, and other subjects helps us anticipate the views and needs of property tax administrators. Mr. Gloudemans has taught the following courses and workshops for the International Association of Assessing Officers: Fundamentals of Assessment Ratio Studies; 201, Land Valuation; 202, Advanced Income Approach; 301, Mass Appraisal of Residential Property; 302, Mass Appraisal of Income Property; 303, Computer Assisted Appraisal Systems; 305, Mass Appraisal Model Building; and 306, Advanced Mass Appraisal Modeling for Income Properties. He is a primary author of many IAAO instructor and student reference manuals. Mr. Gloudemans also teaches University of British Columbia courses and courses in mass appraisal modeling building using SPSS to client personnel. These clients include the cities of Calgary, Edmonton, and Winnipeg; Brevard and Orange counties, Florida; Johnson and Shawnee counties, Kansas; Jefferson and Summit counties, Colorado; Pierce County, Washington; the Institute of Iowa Assessors; the states of Arizona, Florida, Kansas, and New York; and the provinces of Alberta, Nova Scotia, Ontario, and Saskatchewan. Mr. Almy teaches valuation and property taxation courses in Europe and Asia for the Organization for Economic Cooperation and Development. He helped write the materials for these courses. Mr. Almy and Mr. Gloudemans have served on the faculty for programs of the Lincoln Institute of Land Policy in Cambridge, Massachusetts. We also have both group and individual tutorial teaching experiences in the areas of valuation model building and ratio studies.

Evaluating property tax systems and developing solutions require independence and objectivity. Different agencies and tiers of government have different priorities, and tensions among different parties are inherent in property tax administration. Even well informed professionals will disagree as to the nature of problems and as to solutions.

We think Almy, Gloudemans, Jacobs & Denne has established a reputation for fairness, objectivity, and even-handedly representing differing perspectives. We are not a revaluation contractor, and we do not sell CAMA software.