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Audit on appraising new construction prompts questions about costs, appraisal cycle and workload
Summary
The committee reviewed audit 23P-05 on appraising new construction to reduce property tax inequity, questioned Department of Revenue officials about appraisal methods, costs to local governments, and workload, and voted to acknowledge the report.
On Dec. 17, 2024, the Legislative Audit Committee considered audit 23P-05, "Appraising New Construction to Reduce Property Tax Inequity," presented by Austin Powell (Senior Management & Program Analyst). Department of Revenue representatives Scott Mendenhall (Deputy Director) and Paula Gilbert (Property Assessment Division Administrator) responded to the audit’s findings and recommendations.
Committee members asked detailed questions about appraisal processes, including the role and availability of state-based appraisers, the use of aerial imagery to identify new construction, the appraisal cycle, and potential impacts on state taxpayers and the costs to local governments to comply with any new reporting or appraisal requirements. Sen. Flowers specifically pressed for information on fiscal impact, and Legislative Auditor Angus Maciver outlined recommendations and possible solutions contained in the audit.
Following discussion, Rep. Fiona Nave moved that the committee acknowledge receipt of the audit report, that it was reviewed and filed, and that copies be distributed in accordance with law; the motion carried unanimously by voice vote.
What the minutes record: questions focused on implementation burdens (workload and cost to local governments), technical tools (aerial imagery), and the scheduling of appraisal cycles. The committee recorded the agency responses but did not adopt statutory changes at the meeting; staff were directed to distribute the audit and pursue follow-up as needed.
