Almy, Gloudemans, Jacobs & Denne
Property Taxation and Assessment Consultants
Reputation for Competence and Objectivity
Evaluating property tax systems and developing solutions require competence, 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.
Almy, Gloudemans, Jacobs & Denne has established a reputation for competence, fairness, objectivity, and even-handed representation of differing perspectives, as our many long-term client relationships testify. An overview of our many services follows. We are not a revaluation contractor, and we do not sell CAMA software.
Performance Audits, System Analysis, and Business Process Engineering
AGJD uses a structured approach to making procedure audits and defining property tax system needs. Our experience gives us extensive knowledge of all phases of the valuation and assessment processes (data collection, valuation, review, and appeal) and of the personnel, computing, and funding resources required to support them.
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 in which we have worked include Alabama, Alaska, Alberta, Arizona, Arkansas, California, Colorado, Connecticut, the District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Manitoba, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New York, North Carolina, 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, implement, or evaluate property tax systems in Argentina, Armenia, Bahamas, Bermuda, Bosnia and Herzegovina, Bulgaria, China, Czech Republic, Egypt, Estonia, Georgia, Iceland, Kosovo, Latvia, Lithuania, Macedonia, Montenegro, Namibia, Poland, Russia, Rwanda, Slovak Republic, Slovenia, South Africa, Trinidad and Tobago, and the United Kingdom.
Ratio Studies and Equalization
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, Arkansas, Colorado, Connecticut, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New York, Oklahoma, Oregon, Rhode Island, Saskatchewan, Tennessee, Texas, Vermont, Virginia, Washington, West Virginia, and Wyoming.
Computer-Assisted Mass Appraisal (CAMA) Systems
Our work with computer-assisted mass appraisal (CAMA) systems includes:
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 Brevard County, Florida; the District of Columbia; Edmonton, Alberta; Erie and Lancaster counties, Pennsylvania; Jefferson County, Colorado; Kent and New Castle counties, Delaware; the Province of Ontario; Peoria County, Illinois; Shelby County, Tennessee; and Virginia Beach, Virginia.
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.
Project reports, requests for proposals (RFPs), manuals, and the like must be well organized and well written if they are to communicate requirements clearly. As the discussion of our individual qualifications reveals, we have extensive experience in writing texts and manuals, professional standards, technical specifications, and training and testing materials.
Teaching and Training
Our first-hand experience with teaching in property tax policy and administration, 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 has also taught University of British Columbia-sponsored courses and courses for client jurisdictions in mass appraisal model building using SPSS. These clients include the cities of Boston, Calgary, Edmonton, Philadelphia, Saskatoon, and Winnipeg; Brevard and Orange counties, Florida; Cook County, Illinois; Harris County, Texas; Jefferson and Summit counties, Colorado; Johnson and Shawnee counties, Kansas; Harris County, Texas; Pierce and Snohomish counties, Washington; the Institute of Iowa Assessors; the Utah Association of Assessing Officers; the states of Arizona, Florida, Kansas, New York, and Utah; and the provinces of Alberta, Nova Scotia, Ontario, and Saskatchewan. Mr. Almy teaches valuation and property taxation courses in Europe and Asia for the Organisation for Economic Co-operation and Development, and he helped write the materials for these courses. Mr. Almy and Mr. Gloudemans have served on the teaching faculty of the Lincoln Institute of Land Policy. Mr. Almy also has developed materials for IAAO Course 402, Property Tax Policy. We also have both group and individual tutorial teaching experiences in the areas of valuation model building, ratio studies, and introducing market value-based property tax systems.