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Department of Revenue outlines how Wyoming's CAMA system produces property values
Summary
Department of Revenue staff described the state's computer-assisted mass appraisal (CAMA) system, the data modules it stores, and how assessors use cost tables, sales analysis and statistical tests to set values; committee members asked about appeals, data access, and county-level practices.
Ken Gill, administrator of the Property Tax Division at the Wyoming Department of Revenue, told the Revenue Committee the CAMA (computer-assisted mass appraisal) system used in Wyoming is a tool for assessors, not a "black box." "PAMA is not PAMA is not some black box sitting in a backroom just making up a value," Gill said, explaining the system holds land and improvement characteristics, photos, sketches, sales records and an income-and-expense module.
The presentation described four core CAMA functions: data management, valuation, performance analysis and administration. Gill said the system supports the three appraisal approaches used in practice: cost (replacement cost new less depreciation using Marshall & Swift cost tables), market (sales analysis) and income (income and expense data), and that the system has modules for real property, personal property, oil-and-gas equipment and state-assessed property.
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