THE LAST WORD An Assessors Perspective PEGGY WARDLAW, PE, RPA - - PowerPoint PPT Presentation

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Jan 25, 2023 156 likes •265 views

THE LAST WORD An Assessors Perspective PEGGY WARDLAW, PE, RPA Wardlaw Appraisal Group, LC 210-448-2000 TFI CONFERENCE 2019 PEGGY.WARDLAW@wardlawappraisal.com WARDLAW APPRAISAL GROUP, LC My Favorite Cocktail THE LAST WORD

SLIDE 1

THE LAST WORD

An Assessor’s Perspective

PEGGY WARDLAW, PE, RPA Wardlaw Appraisal Group, LC

210-448-2000 PEGGY.WARDLAW@wardlawappraisal.com TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 2

My Favorite Cocktail

THE LAST WORD

–INGREDIENTS TYPE ¾ oz. Gin Main ¾ oz. Maraschino Liqueur Sweet ¾ oz. green Chartreuse Bitter ¾ oz. Fresh lime juice Acidic

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 3

MAIN INGREDIENT - TAXES

PROPERTY TAXES PAY
Schools - Police & Fire - Roads
Etc, Etc, Etc
WHO PAYS
Homeowners
Commercial Property Owners
Utility & Industrial Property Owners

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 4

ASSESSOR’S JOB

VALUATIONS THAT ARE UNIFORM WITHIN A

CATEGORY OF TAXPAYERS AND ACROSS ALL CATEGORIES OF TAXPAYERS

VALUATIONS THAT COMPLY WITH THE LAWS OF

THE TAXING JURISDICTIONS

COLLECT THE TAXES THAT SUPPORT THE

GOVERNMENTAL FUNCTIONS

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 5

UNIT VALUATION ISSUES

FUTURE INCOME TO CAPITALIZE
USUAL EXPENSES
REBOOKED COST
MERGERS

SWEET INGREDIENT – VALUATION AND NEGOTIATION

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 6

EQUIP CATEGORIES BY COMPANY

Wireless 1 Wireless 2 Wireless 3 Wireless 4 Antennas Antennas Antenna Systems 4G Cell Site Computer Equip LTE RF Equipment Communications Equipment Antenna Systems- 4G Antenna Power Equipment Computers-BTS Computers and Equipment Cell Site Computer Equip Routers/ Data Equip Leased Handsets Digital PCS Equipment-3G Cell Site Shelters Shelters Network Computers Digital PCS Equipment-4G Cellular Switching Computer Equipment Towers Power Equipment Equipment Shelter and Cabinets Excess Reserve UMTS 3G COE- RF Equip Switch Computers Power Supply Power Batteries UMTS 3G COE- Switching Switch Equipment Power Supply- Battery Towers Microwave Switch Equipment- 2G 4G Cellular Switching Equip Tower and Related Hardware

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 7

SWEET INGREDIENT – VALUATION AND NEGOTIATION

DEPRECIATED COST ISSUES
Correct RCN
Rebooked Cost
Correct Depreciation Schedule
Category of Property

Electronic Spreadsheet Renditions Yes.

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 8

THE BITTER – CHANGES AFTER CERT

DOUBLE ASSESSESMENTS
LATE NOTIFICATION OF AN OWNERSHIP

CHANGE

LATE PROTESTS

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 9

THE ACID – PAY TAXES

CORRECT ADDRESS & DEPARTMENT
CORRECT AMOUNTS
TIMELY PAYMENT
………..START OVER AGAIN NEXT YEAR.

TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC

SLIDE 10

QUESTIONS?

Peggy Wardlaw, PE, RPA Wardlaw Appraisal Group, LC

210-448-2000 Peggy.Wardlaw@wardlawappraisal.com TFI CONFERENCE 2019 WARDLAW APPRAISAL GROUP, LC