Richard R. Almy has served as
Executive
Director and Director of Research and Technical Services of the International Association of Assessing Officers (IAAO). Prior to joining
IAAO, Mr. Almy was an appraiser with the Detroit Board of Assessors, where he gained experience in land valuation, developing and maintaining cost schedules,
ratio studies, and in-house revaluation projects. Mr. Almy is a coauthor of
Assessment Practices: Self-Evaluation Guide (IAAO, 1991) and a senior technical
editor of the IAAO textbook, Property Appraisal and Assessment Administration
(1990). He was project director and a coauthor of Improving Real Property
Assessment: A Reference Manual (IAAO, 1978). In addition to contributing
to a number of IAAO's assessment standards, Mr. Almy has served as a member
of the Appraisal Foundation's mass appraisal task force, which drafted
standard 6 (on mass appraisal) of the Uniform Standards of Professional Appraisal
Practice. He has directed or participated in over fifty consulting projects
in North America, the Caribbean, and in nine post-communist countries. Mr. Almy specializes
in seeking practical ways to improve property tax systems through structured
evaluations.
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Almy
Robert
J. Gloudemans is a former Senior Research Associate for the IAAO. He is a former Supervisor of Computer Assisted Appraisal and Director of Research and Equalization for the Arizona Department of Revenue. He is the author of Mass Appraisal of Real Property (IAA0, 1999), a principal
author and a senior technical editor of Property Appraisal and Assessment Administration, and a coauthor of Assessment
Practices: Self-Evaluation Guide and of Improving Real Property
Assessment: A Reference Manual. He also is the principal author of many
IAAO assessment standards, including the Standard on the Application of the Three Approaches to Value in Mass Appraisal, the Standard on Mass Appraisal
of Real Property, and the Standard on Ratio Studies (1990). He has
taught IAAO and other courses and workshops on assessment administration, mass appraisal,
and ratio studies in over thirty-five states and provinces. He has directed
or participated in assessment consulting projects for over 100 government agencies,
including major revaluation projects in Alberta, Arizona, Colorado, Florida,
Manitoba, Ontario, and Tennessee. He specializes in mass appraisal model building,
mass valuation training, and ratio studies.
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Robert
C. Denne recently was an independent consultant in assessment administration, and he previously served the IAAO
in a number of capacities, including Deputy Executive Director and Director of Research and Technical Services. Mr. Denne's areas
of expertise include systems analysis and design, computer-assisted mass appraisal, and ratio studies. He contributed to Improving Real Property Assessment, Property Appraisal and Assessment Administration, and several IAAO assessment standards.
He directed and participated in consulting projects for the IAAO, including
a project in Argentina. His recent consulting work includes work with the State of West
Virginia and the Province of Alberta on a variety of ratio study issues, directing
a review of computer-assisted mass appraisal (CAMA) systems for the State
of Wyoming, and more than two years in the Russian Federation with a property
tax reform project.
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Denne |