September 19, 2018 - 6:00 pm - County Board of Commissioners Meeting Minutes (Special)

10 478 Meeting of the Johnston County Board of Commissioners September 19 , 2018 6 00 pm The Johnston County Board of Commissioners met in special session Wednesday , September 19 , 2018 at 6 00 pm in the Commissioners Meeting Room , Johnston County Courthouse Annex , Smithfield , North Carolina The following members were present Present Commissioners Cookie Pope , Allen L Mims , Jr , Chad M Stewart , and Lee Jackson Absent Chairman Jeffrey P Carver , Vice Chairman Ted G Godwin , and Commissioner Larry Wood Also Present County Manager Rick J Hester , Finance Officer and Assistant County Manager J Chad McLamb , Clerk to the Board Paula G Woodard , and Paralegal Deputy Clerk to the Board Dana Cuddington Commissioner Cookie Pope called the meeting to order at 6 00 pm Commissioner Pope noted that Chairman Jeffrey P Carver and Vice Chairman Ted G Godwin were both out of town at previously scheduled commitments and Commissioner Larry Wood had been called away to work due to the damages and power outages associated with the recent Hurricane Florence Commissioner Pope thanked the County employees stating they have done an exceptional job responding to Hurricane Florence Commissioner Pope noted some of the employees are still assisting areas down east in North Carolina and those efforts will continue as long as they are needed 1 Public Hearing – 2019 Property Tax Revaluation Proposed Schedules of Values , Standards , and Rules Advertised The News & Observer Regular Edition on September 5 and 12 , 2018 ; The News & Observer Friday Zone Edition on September 7 and 14 , 2018 ; News in Review on September 5 and 12 , 2018 ; and The Johnstonian News on September 12 , 2018 Commissioner Cookie Pope stated the purpose of the public hearing is to solicit public comment on the proposed Schedules , Standards , and Rules to be used for the Johnston County 2019 Property Tax Revaluation which were submitted to the Johnston County Board of Commissioners at their meeting on September 4 , 2018 Commissioner Pope called on staff Interim Tax Administrator Dennis Woodward introduced Revaluation Coordinator Johnny Edmondson , Chief Real Estate Appraiser Dave McComish , and Bob Pearson and Terry Childers with Pearson Appraisal Services Mr Woodward submitted the following information to the Board and offered to answer any questions 2019 SCHEDULE OF VALUES - BASE RATES Base rates for the 2019 Schedule of Values were determined by analyzing data from a number of sources and reference materials The analysis produced dollar amounts base rates which were then multiplied by units of measurement to arrive at a valuation There are separate components which make up a total appraised value for a parcel , including the improvement type , land , and OB XF other buildings extra features Each of these components have separate base rates that must be determined There are over 90 Improvement Types with individual base rates , over 100 OB XF with base rates , and over 900 individual neighborhoods with Land base rates Once base rates are developed , they are applied to the parcels and checked by using various reports The goal of the Revaluation is to be at 100 of market value as of January 1 , 2019 LAND RATES - Sales from 2017 2108 are analyzed for large acreage tracts , subdivision lots , and commercial parcels - Units of measurement include Lot , Acre , Square Foot , Front Foot - Base rates for each unit of measurement are developed from the sales analysis - Each neighborhood over 900 in Johnston County has its own land base rates determined RESIDENTIAL AND COMMERCIAL BUILDING RATES - Residential Rates are determined by using C grade average residential homes with basic construction elements Sales of residential properties from 2017 2018 were analyzed The 2019 residential rate is 78 square foot , increased from 66 in 2011 - The Marshall and Swift Residential Cost Handbook is used as a reference source - Local builders building permits are also used as a reference source Page479 September 19 , 2018 – 6 00 pm Continued - Commercial rates are determined by using Marshall and Swift and other subscription resources such as LoopNet - The Income Approach to value is utilized with some commercial properties ex Low Income Section 42 Housing Questionnaires are sent to all commercial property owners seeking Income , Expense , and Vacancy information Cap Rates are determined by using sales of local commercial properties and national information available from resources such as the Boulder Group , and LoopNet OB XF OTHER BUILDINGS EXTRA FEATURES - Includes elements such as detached garages , in ground pools , concrete paving for residential properties - Commercial elements include sprinkler systems , elevators , truck wells - Valued by units and square footage - The Marshall and Swift Cost Handbook and local builders are used as a resource when determining OB XF base rates In response to questions from Commissioner Chad M Stewart , Mr Woodward stated the values will be set for January 2019 and he noted they are still analyzing sales information Mr Woodward explained the neighborhoods will have their own base rates using sales specific to their individual areas so there will not be an “ across the board ” increase in the County Mr Woodward stated the notices will be mailed out at the end of December and citizens will have an opportunity to appeal He explained that informal hearings will be held first with staff to allow citizens to plead their cases Mr Woodward stated County staff along with Pearson Appraisal staff will handle the informal appeals together Commissioner Cookie Pope asked if damages from Hurricane Florence would affect values Mr Woodward responded that in most cases , any damage from Hurricane Florence would be repaired before January 2019 so it would not affect the value He stated for situations where a citizen loses their entire home or something such as an outbuilding on their property that would not be repaired by January , then they would need to notify the Tax Office of that loss so it can be accounted for County Manager Rick Hester remarked that during the last revaluation , a large percentage of the appeals were resolved through the informal appeal process Chief Real Estate Appraiser Dave McComish agreed that most appeals are settled in the office during informal appeals There being no further questions by Commissioners or remarks by staff , Commissioner Pope opened the public hearing to allow for citizen comment There being no citizen comments , Commissioner Pope closed the public hearing and stated the Board would consider adopting the proposed Schedules , Standards , and Rules to be used for the Johnston County 2019 Property Tax Revaluation at the October 1 , 2018 regular meeting 2 Introduction of New Tax Administrator Commissioner Cookie Pope recognized Ms Jocelyn Andrews in the audience and noted that Ms Andrews would be Johnston County’s new Tax Administrator starting in October Ms Andrews thanked the Board and stated she is very excited to be starting in Johnston County and working with everyone in two weeks The Board welcomed Ms Andrews 3 Town of Selma – Appointment to Selma Planning Board Per the Town of Selma’s request , upon a motion by Commissioner Allen L Mims , Jr , seconded by Commissioner Lee Jackson , and carried unanimously , the Board appointed Todd Holmes of 1003 Douglas Court , Selma , to the Selma Planning Board to fill one of two vacant positions representing the ETJ Page480 September 19 , 2018 – 6 00 pm Continued There being no further business , Commissioner Chad M Stewart moved the Board adjourn Commissioner Lee Jackson seconded the motion , which carried by unanimous vote The meeting adjourned at 6 12 pm Cookie Pope , Commissioner Paula G Woodard , Clerk to the BoardPage