Property Valuation Training & Procedures Commission

Tax Map Advisory Committee

Kurt Donaldson, GISP

6/2/2014 WV Cadastral Workshop

• Member, Property Valuation Training & Procedures Commission

• Manager, WV GIS Technical Center, WVU

Tax Map Regulations & Monitoring• Regulations

– WV State Code • Chapter 11. Taxation• Article 1c. Fair and equitable property valuation

– Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps• (189 CSR 3) effective 2009

– Tax Map Sales• (189 CSR 5) effective 1992

• County Monitoring PlansWV Tax Maps 2

Tax Map History in WV1960’s First Tax Maps: County surface tax maps created on linen or mylar sheets

and maintained by WV DTR

1990-1992

State transfers map making responsibilities to counties. First uniform statewide mapping standards (WV CSR 189 Series) approved by the Property Valuation Training and Procedures Commission (PVC)

2007 PVC approves new digital mapping rules for map procedures and sales

2008 Kanawha County Circuit Court orders State Tax Department to provide Seneca Technologies with electronic copies of all county tax maps. PVC approved Tax Map Sales Legislative Rule (WV CSR 189-5) withdrawn.

2009 Seneca Lawsuit Overturned

2009 Revised procedural rule WV CSR 189-3 “Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps” becomes effective.

2013 PVC appoints Tax Map Advisory Committee to review mapping regulations.

2014 PVC approves updates to WV Code §11-1C (Taxation), WV 189CSR5 (Tax Map Sales), WV 189CSR3 (Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps).

2015 State Tax Dept. to file WV Code §11-1C changes first for Legislation.WV Tax Maps 3

§11-1C-4. [PVC] Commission powers and duties; rulemaking

• Make Rules: The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps.

• Devise Training: Devise training and certification criteria for county assessors and their employees and members of county commissions

• Evaluate Performance of Assessors & Tax Department: The commission shall establish objective criteria for the evaluation of the performance of the duties of county assessors and the tax commissioner.

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Members of PVCJeff Amburgey Director, Property Tax Division

Chairman, PVC

Hon. Janice LaRue Mineral County CommissionerHon. Mickey Brown Boone County Commissioner

Hon. Cheryl Romano Harrison County AssessorHon. Eddie Young* Fayette County AssessorHon. Jason Nettles* Calhoun County Assessor

Dr. Calvin Kent* Citizen MemberMr. Kurt Donaldson* Citizen Member

* PVC Subcommittee appointed to review regulations and monitoring

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Charge to Tax Map Advisory Committee• Regulations: Review all mapping regulations.

Ensure mapping definitions and rules consistent and unambiguous for all mapping regulations.– WV State Code – Statewide Procedures for the Maintenance and Publishing of

Surface Tax Maps (189 CSR 3) effective 2009– Tax Map Sales (189 CSR 5) effective 1992

• Monitoring: Review County Monitoring Plans

• Training: Review training resources and guidelines

• Enforcement: Review enforcement procedures for those entities which illegally distribute tax maps (189-3-7.8.c.6)

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Revisions Approved by PVC• Regulations

– WV Code §11-1C (Taxation) Chapter 11. Taxation• That the word “electronic” be added to Chapter 11-1C of the

WV State Code so that the tax map rules apply to both paper and digital tax maps.

– WV 189CSR5 (Tax Map Sales)• That the 1992 Legislative Rule (WV 189CSR5) Tax Map Sales

be revised regarding the sale and viewing of electronic tax maps and cadastral GIS data.

– WV 189CSR3 (Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps)• That the Procedural Rule be amended so that all symbols and

annotation on Finished Tax Maps shall be legible when the original maps are reduced by 50%.

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WV State CodeChapter 11. Taxation

Article 1c. Fair and equitable property valuation

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WV State Code - Review§11-1C-2. Definitions.For the purposes of this article, the following words shall have the meanings hereafter ascribed to them unless the context clearly indicates otherwise:

(d) "Valuation commission" or "commission" means the commission created in section three of this article.(h) "Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. Electronic tax maps consist of the digital mapping files, aerial photography, and other mapping data layers associated with tax maps.(i) "Paper” means a tax map or document that is not electronic.

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WV State Code - Review

§11-1C-4. [PVC] Commission powers and duties; rulemaking.

(3d) The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps reproduction, and distribution of paper and electronic tax maps.

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WV State Code

11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.

(e) (1) The county assessor shall establish and maintain as official records of the county tax maps of the entire county drawn to scale or aerial maps, … ascertained by reference to the appropriate records: Provided, That all such records shall be established and maintained and the sale, and reproduction of microfilm, photography and tax maps reproduction, and distribution of paper and electronic tax maps shall be in accordance with legislative rules promulgated by the commission.

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WV State Code - Review11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.

(2) The following fees apply in addition to any fee charged by the assessor or the map sales unit of the property tax division of the department of revenue for the sale or reproduction of microfilm, photography and paper and electronic tax maps pursuant to the legislative rules referenced in subdivision (1) of this subsection:

(A) For a full map sheet, an additional fee of three dollars per copy shall be charged, which shall be deposited in the courthouse facilities improvement fund created by section six, article twenty-six, chapter twenty-nine of this code;

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TITLE 189 PVC Rules

SERIES 3

Statewide Procedures for

the Maintenance & Publishing of

Surface Tax Maps

SERIES 5

Tax Map Sales

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Rule Making Steps• Procedural Rule

(189-3 Map Procedures)

– 30- Day Public Comment Period

– Agency Approved Filing

• Legislative Rule(189-5; Map Sales)– Public Comment– Agency Approved

Filing– Approval by Legislative

Rule Making Committee

– Modified Rule Filing– Passage in House &

Senate– Signature by Governor

14WV Tax Maps

Statewide Procedures for the Maintenance and Publishing of

Surface Tax Maps

(189 CSR 3) effective 2009

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Finished Tax Maps

Manually drafted or computer generated

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Finished “Surface” Tax Maps • Show the property and lot lines, set forth

dimensions and/or areas, and other cadastral and cultural features that assessors are required by state law to maintain and publish for the public.

• Created by either manual or automated methods in accordance with standards approved by the Property Valuation Training and Procedures Commission – Cartographic Design / Layout Specifications– Map Content– Maintenance Procedures / Map Currency– Submission Requirements / County

Monitoring

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§189-3 Tax Map Rule - Review(References)

•  §189-3-17 References.– 17.1. International Association of Assessing Officers (IAAO). 2002

2008. Standard on Contracting for Assessment Services. Website: http://www.iaao.org/.

– 17.2. International Association of Assessing Officers (IAAO). 2003 2012. Standard on Digital Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/.

– 17.3. International Association of Assessing Officers (IAAO). 2004. Standard on Manual Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/.

– 17.4. Federal Geographic Data Committee’s (FGDC) Cadastral Data Subcommittee. 2006 2012. Cadastral NSDI Reference Document. Website: http://www.nationalcad.org/

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§189-3 Tax Map Rule Review(Text Font Size/Symbol Sets)

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§189-3 Tax Map Rule Review(Text Font Size/Symbol Sets)

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§189-3 Tax Map Rule (Symbol & Annotation Sizes)

• §189-3-7 Map Design

– §189-3-7.5 Size of Map Elements. -- All map elements including symbols, annotation, and text shall still be legible when the original maps are reduced by 50%.

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§189-3 Amendments?(Acreage and Revision Dates)

• §189-3-7 Map Design

– §189-3-7.6e.2 Acreage. -- Parcels one (1) acre or larger shall show acreage. Parcels in rural areas less than one acre may be shown as fractions of an acre or dimensions in feet. Acreage should not exceed two (2) places beyond the decimal point.

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§189-3 Amendments?(Acreage and Revision Dates)

• §189-3-11 Map Maintenance

– §189-11.8 Revised Map Copies Provided to Department of Tax and Revenue. -- In order to provide current map copies to the general public, each assessor shall provide, free of charge, one reproducible copy of each revised map sheet to the Department of Tax and Revenue.

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Tax Map Sales (189 CSR 5) effective 1992

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§189-5 Tax Map Sales – PVC Recommendations

• PAPER MAPS: The existing base fees ($5.00 for full tax map sheet, $1.50 for copies) will remain the same.

• DIGITAL PRINT-READY IMAGES (PDF, JPEG, etc.) Same fees as for paper maps, or $5 per map sheet.

• DIGITAL PARCEL POLYGONS (GIS files: Esri Shapefiles, AutoDesk Drawing files, etc.) Calculate the fee based on the total number of tax map sheets ($5 per map sheet) that covers the area of interest.

The Courthouse Facilities Improvement Authority, not the PVC, shall set the additional tax map fees (e.g., $3 per full map sheet, $1.50 per copy) for the courthouse facilities improvement fund.

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§189-5 Tax Map Sales - ReviewProduct WV 189CSR5

(Base fee)Code

§11-1C-7 (Surcharge CFI)2

Total

Printed Copies or Print-Ready Images of Finished Tax MapsFull Map Sheet 18” x 24” or larger1

$5.00 $3.00 $8.00

Small Map Sheets11” x 17” or smaller

$3.00 $2.00 $5.00

ReproductionsReproductions8.5” x 11” or 8.5” x 14”

$1.50 $1.50 $3.00

Digital Parcel Polygons (GIS files: Shapefiles, DWG files, etc.) Digital Parcel GIS File without IAS Data

$5.00per map sheet

$3.00 $8.00

Digital Parcel GIS File with IAS Data

$6.00per map sheet

$3.00 $8.00 x total number of maps in County

1 An additional processing fee may be applied for customized map services.

2 The percentages of tax map sales revenue submitted to the Courthouse Facilities Improvement Fund range from 37.5% (full map sheet) to 50% (reproductions).

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Tax Map Sales• Lower Fees

– Fees for public documents should be reasonable and affordable (23K maps * $9 = $207,000)

– Fees should be based on cost of duplication or reproduction

– Benefits to public and economic development

• Higher Fees– Increased assessor

costs associated with sustaining a digital mapping system and services

– Necessary surcharges like courthouse improvement fund

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§189-5 Tax Map Sales – PVC Recommendations

• Scope. -- This regulation establishes the prices, procedures and locations for the purchase of surface tax maps and corresponding digital parcel files prepared by the assessors of the State.

• Authority to Set Fees. -- The Property Valuation Training and Procedures Commission sets the fees for tax map sales with sales subject to the Courthouse Facilities Improvement Fund surcharges in accordance with paragraph 3.2 of this rule.

– Non-Cadastral Map Data. -- Fees associated with aerial photography, addresses, road centerlines, elevation contours, digital elevation models, and other mapping layers acquired by county or local governments are outside the purview of PVC

– Customized Maps. -- The assessor is authorized to charge for the employees’ time at a reasonable base rate as well as the cost of consumables like paper and ink for customized map requests by the public.

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§189-5 Tax Map Sales – PVC Recommendations

• Map Sales by Department of Tax and Revenue. -- The Tax Map Sales Office of the State Department of Tax and Revenue will charge the same fees set forth in the price schedules for map products that it is authorized to sell.

– The Department of Tax and Revenue is authorized to sell paper or electronic “finished” tax maps but no GIS files (shapefiles, etc.)

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§189-5 Tax Map Sales – PVC Recommendations

• Tax Maps on the Internet. -- Assessors may choose not to charge for tax maps displayed on the Internet that allow the public to view parcel maps remotely and which require no interaction of office staff in the printing and distribution of tax maps. In addition, assessors may permit the public to download their digital Finished Tax Maps via their county website or designated agent at no cost.

• Digital Parcel Web Map Services on the Internet. -- Assessors may authorize agents to allow their parcels to be displayed as web map services which typically allow “viewing only” of parcels.

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Taylor County Web Map Application

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Web Map Application – Photo View

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Parcel Web Map Service (WV Flood Tool)

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Surface tax parcels provided by Counties for viewing purposes only

WVGISTC recently received a broadband grant for State Parcel Web Service

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Mixed Leaf-Off Imagery

High resolution (usually 6”) imagery for Charleston, Huntington, Morgantown, and Weirton areas incorporated into SAMB 2003 statewide leaf-off imagery

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§189-5 Tax Map Sales – PVC Recommendations

• Reproduction of Tax Maps and Digital Parcel Files Prohibited. -- No person shall reproduce, copy, digitize, distribute or sell copies of paper/electronic tax maps or digital parcel files prepared by the counties without having first obtained the permission of the county assessor.

• Non-Disclosure Agreements. -- Assessors may use a non-disclosure agreement as a legal contract between at least two parties to outline confidential material or information that the parties wish to share with one another for cadastral purposes, but wish to restrict access to or by third parties.

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§189-5 Tax Map Sales – PVC Recommendations

• Map Disclaimer. -- The following map disclaimer shall accompany all tax maps and digital parcel files sold: “This product was developed for taxation purposes and is therefore not suitable for legal, engineering, or surveying purposes. Users of this information should review or consult the primary data and information sources to ascertain the appropriate usage of the information.”

• Scope of Surveying Practice. -- Tax maps and digital parcel files (GIS files) are not to be included as activities within the practice of surveying in accordance with the "Inclusions and Exclusions of Surveying Practice" cited in W.Va. Code §30-13A-10.

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Tax Map Distribution by Assessors

• via Internet– Online Map Viewers (print screen only)– Download finished tax maps (PDF, TIFF)– Subscription based

• via Office– Assessors Office (paper access, map kiosk)– State Tax Sales Office

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County Monitoring Plans

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County Monitoring Plan(Existing Monitoring Questionnaire)

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County Monitoring Plan(Proposed Monitoring Questionnaire)

Inspection Item Last Year in Compliance

MAP DESIGN & CONTENT: Are the paper or electronic “finished” tax maps created in accordance with the cartographic design, map content and layout specifications set forth in PVC Procedural Rule 189-3? Are the tax maps legible, easily interpreted, visually appealing, and communicate effectively the cadastral information to the map reader? (§189-3-5 to §189-3-7 )

2012

MAP CURRENTNESS: Is the map maintenance current for all parcel split transfers inspected? (§189-3-11) 2012

TRAINING: Last map training attended by assessors or county mappers. (§ 11-1C-4) 2012

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County Monitoring Plan(Proposed Monitoring Questionnaire)

Inspection Item Last Year in Compliance

MAP SUBMISSION:

(1) Revised Tax Maps. Revised tax map copies shall be submitted to the Property Tax Division as follows: transfers occurring between July 1st and the following June 30 shall be reflected in the maps and submitted to the PTD no later than February 1 of the subsequent calendar year. Revised finished maps shall be submitted as a hardcopy or print-ready digital image in accordance with exchange specifications set forth by the PVC (§189-3-11.8)

2012

(2) GIS Files. During the month of April, all county assessors who maintain automated systems shall submit their digital parcel boundary files and associated metadata to the State Tax Department in accordance with the prescribed format and submission guidelines. (§189-3-15)

2012

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• Synchronize assessment and mapping monitoring during same visitation

• More responsive and early detection in reporting deficiencies to PVC– Annual monitoring of content and submission

guidelines do not require visits to counties– Identify automated ways to review map

maintenance through IAS and other means without visiting counties

County Monitoring Plan(Objectives of New Monitoring Guidelines)

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Recommendations - Property Tax Div.• STAFFING: Minimize staff changeover. Identify Lead GIS

Manager for Surface Tax Maps and Program Supervisor. Provide outreach and technical support services.

• OUTREACH: Develop and sponsors GIS training programs for assessors and mappers. Publish resources on Web.

• DATA SHARING: Ensure there is reciprocal relationship between the PTD and counties for sharing mineral and surface tax parcels.

• STANDARDS: Develop GIS database standards.• GIS/IAS INTEGRATION: Supervise integration of county statewide

GIS parcels and IAS records into statewide layer for “viewing only” purposes. Develop an easy process for counties to download IAS data to merge with GIS parcels.

• MAINTENANCE: Establish a digital maintenance program for counties that need to outsource parcel maintenance.

• MONITORING: Update monitoring procedures. When writing county inspections cite appropriate regulations for deficiencies.

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Mapping Trends

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Surface Tax Mapping Status (2014)

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Surface Tax Mapping Status (2004)

Most counties are migrating to Esri GIS Software

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GIS Adoption – Most Populous Counties

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GIS Adoption – Most Populous Cities

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Future Trends…In Next 15 Years

• All 55 counties will have adopted GIS mapping– Successful State Digital Maintenance Program– Digital Conversion Funding Support from State

• The Property Tax Division will have integrated all 55 counties into a seamless GIS database linked to the IAS and viewable to authorized users

• Map maintenance and publishing standards for manually drafting paper tax maps will be dropped

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Digital Map Maintenance

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Digital Map Maintenance

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Digital Map Maintenance• In House:

– Counties have their own mapper– Multiple counties share a mapper (Hancock/Brooke,

Putnam/Mason).

• Out Source: – Counties outsource directly with a qualified vendor for digital

maintenance services (Hampshire, Mineral, Pendleton, Lewis, Taylor, Gilmer, Clay)

– Counties outsource maintenances services performed by a vendor under contract with the Property Tax Division

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Outsourcing Map Services?

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Map Request Change

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Attach Map Plat

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Staff RecommendationsIAAO 2012 Standard on Digital Cadastral Maps and Parcel Identifiers3.11 Staff and Training• An effective digital cadastral mapping and deed-processing program

requires approximately one staff person per 10,000 to 20,000 parcels. This number may be modified depending on the following factors:– Degree of automation and efficiency in deed processing and mapping work flow– Economies of scale in larger jurisdictions– Need to create or recreate digital map layer– Volume of deed processing work– Ratio of ownership name changes to transfers that create new parcels– Volume of new subdivision and condominium plats filed– Need to respond to public requests for map and ownership information– Reliance on contracted mapping services– Need to create and maintain layers for non-assessment purposes, such as zoning,

transportation planning, and emergency response– Ease of deed processing, especially if transfers contain an accurate parcel identifier

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Cadastral GIS Training

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GIS Training Resources• Scheduled Training Courses

– Foundational Training• ArcGIS Desktop (August 4-6)

– Specialized Training• ArcGIS Building Geodatabases (Jul 15-17)• ArcGIS Python (July 22-24)

• Training Resources– WV Association of Geospatial Professionals (www.wvagp.org)

• Mapper ListServe - WVCADASTRAL@LISTSERV.WVU.EDU– WV Property Tax Division– WV Office of GIS Coordination– Academic & Research Institutions– Software companies– Other assessor offices

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WV GIS Conference (June 2-5)

• Location Charleston Marriott• Cadastral Workshop: Monday Afternoon,

June 2

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What is the most important component of a successful GIS program?

• Hardware• Map Software• Map Data

• People (the most important)– Assessor is a champion and successful manager of

implementing, maintaining, and sustaining a digital mapping system

– Qualified and trained mapping staff

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Questions?

Contact:

Kurt Donaldson

WV GIS Technical Center, WVU

Web: http://wvgis.wvu.eduPhone: (304) 293-9467E-mail: kdonalds@wvu.edu

http://www.wvgis.wvu.edu/resources/standardsGuidelines/TaxMapResources.pdf

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