REGISTRATION PACKET - 72nd MAINE PROPERTY TAX SCHOOL - Maine.gov
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nd
72 ANNUAL
MAINE PROPERTY TAX SCHOOL
Monday, August 5 - Friday, August 9, 2019
REGISTRATION
PACKET
it’s real. it’s personal.
2019 Maine Property Tax School
72nd ANNUAL MAINE PROPERTY TAX SCHOOL
UMAINE HUTCHINSON CENTER
80 BELMONT AVE (ROUTE 3) BELFAST, MAINE
AUGUST 5 - 9, 2019
What could be better than spending a few days on the coast of
Maine in the summer? Join us for a week of learning, lobster,
and location, location, location as we host the annual
Maine Property Tax School
in Belfast from
Monday, August 5 - Friday, August 9.
This year, the 72nd Annual Maine Property Tax School Check-in will be held at the Hutchinson Center from
will again be held at the University of Maine Hutchinson 7:00 a.m. to 8:30 a.m. on Monday, August 5. A Property
Center in Belfast and will run from Monday, August Tax staffer will also be available Tuesday through
5 through Friday, August 9, 2019. The cost to attend Friday from 7:30 a.m. – 9:00 a.m. in the reception area
school is $50 per day which covers courses, course of the Hutchinson Center. For anyone wishing to avoid
materials, snacks at break, and lunch. A weekly rate the lines on Monday morning, you may pick up your
of $200 covers all the above plus the traditional lobster registration packet on Sunday, August 4. On that day,
bake on Monday evening. EARLY REGISTRATION Jeff Kendall will be at the Hutchinson Center from
DISCOUNT - Anyone who registers by Monday, 11:45-12:45 and at the Belfast Harbor Inn from 5:00-
July 15 receives $25 off the weekly rate or $5 per day 5:30. Other arrangements may be possible by calling
off the daily commuter rate (registrations must be Jeff at 215-3575 any time after noon on Sunday, August
faxed or postmarked July 15 or earlier to receive the 4.
discounted weekly rate of $175 or discounted daily
rate of $45.) Lodging: The Belfast area has numerous hotels, motels,
B&Bs, and campgrounds, but make your reservations
The School provides professional training for Maine as early as possible as coastal properties tend to fill
assessing professionals, but is open to anyone with an up quickly during the summer months. Mention the
interest in property tax administration. This program is Hutchinson Center and the Property Tax School as
hosted by the Property Tax Division of Maine Revenue some places offer a discounted rate to School attendees.
Services through its Training & Certification program.
For more information about the School, visit our
Complete the registration form in this brochure and website at www.maine.gov/revenue/propertytax or call
return it along with payment to the Property Tax the Property Tax Division at (207) 624-5608.
Division no later than Wednesday, July 24, 2019.
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2019 Maine Property Tax School
MONDAY MORNING WELCOME RECEPTION
Coffee and snacks will be available Monday morning from 7:00 to 8:30 during check-in. Then, at 8:30, we
welcome you to meet us in the Auditorium for some opening remarks to kick off the week of learning. Classes
will begin immediately following the address.
COURSE DESCRIPTIONS
INTRODUCTORY COURSES
Each of the introductory courses runs for four days, Monday through Thursday, 8:30 – 4:30 (with a 9:15 estimated
start on Monday). Each course concludes with a class exam on Thursday afternoon. The Certified Maine Assessor
exam will be held on Friday, August 9, from 8:00 to 4:30, with a half hour break for lunch.
PT101: Introduction to Property Tax Assessment
(Monday - Thursday)
This course explores the basic concepts of property taxation and the assessment process, including: the use of
various recommended forms, applications, and property assessment records; a discussion of important publications,
reference materials, and information sources; a brief overview of legal provisions; elements of the mass appraisal
process; a hands-on introduction to interpretation of deed descriptions and tax mapping; and a primer on public
relations. ANYONE WHO IS ATTENDING THE SCHOOL FOR THE FIRST TIME IS ENCOURAGED TO
ENROLL IN THIS COURSE. A calculator, an engineer’s scale, and a 360-degree protractor are recommended.
Instructors: Lou Durgin, CMA; and Justin McMann, CMA, both with the Property Tax Division. (28 hours)
PT102: Maine Property Tax Law
(Monday - Thursday)
A thorough review of the legal basis for property taxation in Maine, this course identifies and explains: the laws
relating to the legal status of assessors; Maine Revenue Services; real estate and personal property taxation;
exemptions; powers and duties of assessors; the appeals process; current use laws; recent law changes; and more.
Instructors: Ben Birch, CMA, assessing agent for multiple towns; Garnett Robinson, CMA, appraiser, and contract
assessor; and Nancy Weeks, CMA, Property Tax Division. (28 hours)
PT103: Valuation of Real Estate
(Monday - Thursday)
This course covers the three approaches to value (cost, market, and income), offering each student a working
knowledge of: building specifications and cost schedules used in the assessment of residential, commercial, and
industrial buildings, as well as special use structures; theory and application of depreciation and obsolescence;
sales comparison technique; land valuation; sales ratio studies; and more. A calculator is required. Instructors:
Tony Pinette, CMA; and Steve Sullivan, CMA; both with the Property Tax Division. (28 hours)
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2019 Maine Property Tax School
In your spare time, take a stroll along the waterfront
or sit down with your favorite beverage
at one of Belfast’s outdoor venues.
PT104: Review Course
(Monday - Thursday)
The Review Course is a comprehensive treatment of all three introductory courses. Although it is open to all
interested individuals, this course is aimed primarily at an audience who has completed the three basic courses and
intends to sit for a certification exam on Friday. Instructors: Jim Murphy Jr, CMA and contract assessor for several
municipalities; and Mike Rogers, CMA with the Property Tax Division. (28 hours)
GENERAL COURSES
Courses marked with indicate they are approved for advanced assessor training.
The morning sessions of the general courses run from 9:15 – 12:00 on Monday and 8:30 – 12:00 on Tuesday
through Thursday. The afternoon sessions run from 1:00 – 4:30 on Monday through Thursday. The day-long
sessions run from 9:15 – 4:30 on Monday and 8:30 – 4:30 on Tuesday through Thursday.
PT 201: Appraising Green Residences* PT203: A Practical Potpourri of Ideas for Thinking
(Monday – all day). Green features have become more Outside the Assessing Box! (Monday- afternoon). An
and more common in the marketplace. Appraising impressive cadre of Maine assessors will share their
Green Residences is a comprehensive course that will insights in a 10-15 minute talk format on a variety of
appeal to a wide variety of assessors. This course begins assessing related topics. This fun, fast-paced presentation
with an overview of green materials and techniques, was well-received in prior years and is guaranteed to
then moves into relevant characteristics. Next is increase your assessing knowledge! Moderator: Jim
detailed information on green certification as well as Thomas, CMA, South Portland/Westbrook assessor.
identifying and adjusting for green features. The class (3.5 CE hours)
will conclude with two case studies, where students
will make adjustments, based on what they’ve learned PT204: An Introduction to Discounted Cash
throughout the class. Instructor: David G Sawyer, Flow (Monday - afternoon). The discounted cash
CMA, Certified General Appraiser, Certified Instructor, flow (DCF) method uses a series of future income
former Windham assessor. *This course qualifies for estimates to determine a current estimate of property
7 hours of advanced assessor training and is AQB value. This course will discuss some assessments of
approved for 7 QE CE. (7 CE hours) property relying substantially on DCF, including the
development of discount rates, the use of financial
PT 202: Revaluation/Equalization for Small Towns market data, mortgage and bond rates, size premiums,
(Monday - morning). Maintaining uniformity and and the risk free rate. The goals of the class will be to
equity in assessments is an ongoing challenge for any familiarize the participants with what DCF is, when it
municipal assessor. This comprehensive program may be appropriate to use, how to use it, and how to
will explore this prickly topic in every detail from evaluate work submitted by others using this method.
start through actual implementation. The instructor Instructor: William Van Tuinen, CMA, William Van
will share his knowledge and experiences with the Tuinen Assessment Service (3.5 CE hours)
revaluation process, allowing time for questions and
discussion. Instructor: Bob Konczal, CMA, Freeport
assessor. (3.5 CE hours)
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2019 Maine Property Tax School
PT 205: Appraisal of Small Residential England professor; and Dr. Michael Daley, University of
Income Properties * (Tuesday – all day). This class will New England professor. (3.5 CE hours
identify key elements of market analysis of multi-family
properties and distinguish which features are important PT208: Abatements Happen – An Interactive
to an assessor’s or appraiser’s analysis. Analysis of Educational Event (Tuesday – afternoon). This class
income and expenses is covered and how this analysis is will cover all types of abatements. In addition to
used in an appraisal of an income-producing property. detailing the administration of various abatements, the
This class will familiarize students with the Fannie Mae instructors will use real world scenarios and case studies
Reporting Form 1025/Freddie Mac Reporting Form 72, to illustrate how to establish the best position to defend
including how to prepare the form, compile required your decisions in the face of potential challenge. All
data, and complete the necessary analysis. Instructor: students are encouraged to bring their own abatement
David G Sawyer, CMA, Certified General Appraiser, questions, quandaries, anecdotes, and experiences
Certified Instructor, former Windham assessor. *This to share. Instructors: Paul Binette, CMA and Mike
course qualifies for 7 hours of advanced assessor O’Donnell, both of J. E. O’Donnell and Associates. (3.5
training and is AQB approved for 7 QE CE. (7 CE CE hours)
hours)
PT209: Excel Spreadsheets: Beyond Tidy Rows and
PT206: Best Practices in CAMA, presented by Vision Columns (Tuesday- afternoon). This computer lab-
Government Solutions (Tuesday-morning). In this based, hands-on session will use real life assessing
class, Vision Government Solutions will partner with problems to showcase some useful tools assessors
local Maine assessors to describe the latest developments can use to their advantage. Spreadsheet software
in CAMA and how forward-thinking assessors across allows us to maintain data in tidy rows and columns
Maine and beyond are applying the latest software tools and can perform a variety of arithmetic functions
to bring improved valuation accuracy and equity to on those rows and columns. Using powerful tools
their communities. This class will include a deep dive on like pivot tables, lookup functions, and IF, AND, OR
GIS, sketch, and reporting tips and tricks. Instructors: statements, spreadsheets can save time and effort
Kerry Leitchman, CMA, Camden/Rockport assessor; while producing more accurate results for many of the
Steve Weed, CMA, Bar Harbor assessor; Tasha Vincent, functions assessors perform (such as calculating top
Vision Government Solutions; and Katryna Cadle, ten taxpayers, calculating and automating sales ratios/
Vision Government Solutions. (3.5 CE hours) quality ratings functions, commitment documents and
the “Turnaround” document.) Be prepared to share a
PT207: Looking at the Positives: Alternative PC with a partner. Instructor: Jim Thomas, CMA, South
Perspectives on Current Use and Land Preservation Portland/Westbrook assessor. LIMIT 25 STUDENTS
(Tuesday-morning). Over half the state is in one of the (3.5 CE hours)
current use programs and virtually every municipality
deals with land preservation in some capacity. This PT210: TRIO’s Full Real Estate Assessing Overview
class will examine the benefits of the Tree Growth (Tuesday- afternoon). This class will begin with an
Tax Law past, present and future, discuss ideas about overview of TRIO’s Full Real Estate Assessing module,
assessment of conserved land, and the establishment of showing how values are calculated. The overview will
municipally owned conservation lands, based on the be followed by discussions on the following topics:
speakers’ more than 30 years’ experience of municipal SQL’s Central Parties, changing cost files, renaming
and regional conservation efforts. The class will examine customizable field names, designing and running
public attitudes and values toward active conservation extract reports, importing and exporting data, creating
of natural resources, wildlife habitat, and opportunities and running real estate specific archives, auto adding
for outdoor public recreation. Public policy activities pictures, global changes and more as time allows.
will be accompanied by economic analysis. Instructors: Instructor: Amy Dunn, CMA, former TRIO software
Andy Shultz, Landowner Outreach Forester from Maine implementer and trainer, assessor for several Maine
Forest Service; Dr. Owen Grumbling, University of New towns, Penobscot treasurer. (3.5 CE hours)
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2019 Maine Property Tax School
PT105: The Assessor’s Practice (Wednesday and PT213: Tax Map Quandaries and Curiosities
Thursday all day) This comprehensive, two-day course (Wednesday – afternoon). Anyone working on parcel
is designed for new assessors, board of assessors maps knows that irregularities crop up from time to
members, and people aspiring to become assessors, time and these can raise questions for the municipal
but is full of practical information that anyone in the assessor. Conflicted legal descriptions, weird shapes,
profession may find useful and relevant. This class slivers along the shore, paper streets, and town line issues
will cover the actual day-to-day administration of an can all be problematic and the solutions are not always
assessing office, as taught by seasoned assessors. Topics simple. This class will present real life examples from
covered will include field inspections, deeds processing, the mapping world, and will allow time for participants
mapping, personal property procedures (including the to share their experience and expertise in an open
Business Equipment Tax Reimbursement and Business forum. Students are encouraged to come equipped with
Equipment Tax Exemption programs), record retention questions and to share their own personal experiences
and filling out the Municipal Valuation Return, on the subject. Instructor: Robert Rogers, CMA. (3.5
exemptions, current use programs, using assessing CE hours)
software systems, abatements and appeals, and anything
else students want to know. Instructors: Judy Mathiau, PT 214: Renovation and Rehabilitation*
CMA, Winslow assessor; and Kerry Leitchman, CMA, (Thursday – all day) You have a row house, you have
Rockport/Camden assessor. (14 CE hours) a walk up, you have a mess and you want to fix it. How
do you keep the rain out of it? How do you make it
PT211: Assessing Personal Property (Wednesday all energy efficient, not violate the building code and not
day). This class will provide the assessor and the small irritate your contractor and the owner? How do you
town with the tools to undertake personal property not screw up the historic significance if there is any?
assessing with confidence. The class will cover the What about apartments? What about frame houses?
requirements and authority to assess personal property, How do you deal with brick and masonry basement
the creation of depreciation schedules, identifying foundations from the inside? What are sacrificial
and classifying personal property based on law, with mortars and renderings? Should I worry about freeze-
photos and plenty of discussion. Excel worksheets thaw damage when I insulate on the interior? How
that have been proven to effectively track assets and do I insulate on the exterior of a mass wall assembly?
depreciation will be demonstrated. The class will More questions - and more answers - will be covered
also thoroughlycover the Business Equipment Tax in this class. Instructor: Peter Baker, Senior Associate,
Reimbursement and the Business Equipment Tax Building Science Corporation. *This course qualifies
Exemption programs, including a discussion to help for 7 hours advanced assessor training and is AQB
sort out gray areas. Instructors: Lewis Cousins, CMA, approved for 7 QE CE. (7 CE hours)
Presque Isle Assessor; Joe Salley, CMA, Maine Revenue
Services. (7 CE hours)
PT212: Eminent Domain and Its Effect on Private
Property (Wednesday - morning). The government’s
ability to exercise the power of eminent domain is one
of the four governmental powers that can be exercised
against private property (along with taxation, police
power and escheat). This class will provide students
with a general understand of Maine DOT’s uses of
that power, including constitutional and statutory
requirements and protections afforded owners of
private property. The right of way acquisition process
will also be explained. Instructors: Ray Quimby, CMA,
Certified General Appraiser; Andy Johnson, CMA,
Certified General Appraiser, Senior Property Officer,
Maine DOT. (3.5 CE hours)
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2019 Maine Property Tax School
CERTIFICATION EXAMINATION
On Friday, the Certified Maine Assessor exam begins promptly at 8:00 am and end promptly at 4:30 pm, with
a lunch break from 12:00 - 12:30. ALL NECESSARY REFERENCE MATERIALS WILL BE PROVIDED.
Only pencils and calculators will be permitted in the testing room. Calculators should be battery-powered (bring
fresh batteries) or solar-powered because access to electrical outlets cannot be guaranteed. Proctors may inspect
calculators at any time. CELL PHONES ARE NOT ALLOWED. Anyone who does not register for the full week
at the Maine Property Tax School may register for this exam for a fee of $50 ($45 if you register and pay by July
16), which includes catered lunch.
Part I of the exam is passed out first and must be completed before receiving Parts II – V. As a general rule, Part I
of the exam requires a correct answer of one or two short sentences for 25 mostly multiple part questions that test
the candidate’s practical knowledge and ability to find answers to questions relating to property tax law. The test
packet for this part includes a law book and all other required reference material and this part of the exam has a
four hour time limit. Parts II - V are passed out all at once when Part I is finished. Each of these parts contains 50
multiple choice questions that deal with general information and problem solving. A minimum score of 70% on
each part is required in order to pass the CMA exam. For more detailed information about the certification exam,
see Property Tax Bulletin No. 22 and MRS Rule 205 at: www.maine.gov/revenue/propertytax.
FEES & REGISTRATION
Please complete the enclosed registration form and registration form is not accompanied by full payment,
return it to the Property Tax Division by Monday July the full balance of your tuition will be due when you
15, 2019. Final check-in will be held at the Hutchinson register at the Hutchinson Center.
Center from 7:00 a.m. to 8:30 a.m. on Monday, July 30.
We will also have a Property Tax staff member available FULL-WEEK TUITION: $200, or $175 with early
mornings during the rest of the week from 7:30 – 9:00. registration, and includes course costs, catered lunch
Anyone wishing to avoid the lines on Monday morning and snacks at breaks Monday through Friday, the
may call Jeff Kendall at 215-3575 any time after noon Monday evening lobster bake, and the CMA exam, if
on Sunday, August 4th to arrange to pre-register and applicable.
obtain your registration packet.
DAILY TUITION: $50 per day, or $45 per day with early
PAYMENT: Full payment is expected with submission registration, and includes course costs (except appraisal
of the registration form. Checks or money orders are course surcharges), catered lunch, and snacks at breaks.
made payable to: Treasurer, State of Maine and indicate The Monday evening lobster bake is not included with
that the payment is for the 2019 Maine Property Tax this tuition, but may be purchased separately for $30
School. Sorry but credit cards are not accepted. If the per person.
MONDAY EVENING: NEW ENGLAND LOBSTER BAKE
A Property Tax School tradition, this year the good folks at Young’s Lobster Pound on the Belfast waterfront will
again serve up a feast that includes a choice of lobster, haddock, chicken or vegetarian, complete with all the fixings.
No cash bar is available but patrons are welcomed to bring along their beverages of choice. No early take out will
be allowed but any food served in the group setting will be boxed up “to go” upon request. Also, the Young’s have
requested that attendees carpool as much as possible as increased attendance has created some parking issues.
Thank you in advance for your cooperation! Enjoy the fine food and good company on the shore of Belfast Bay.
Additional tickets for guests may be purchased in advance for just $30 each. Social hour begins when classes end
and they’ll begin serving meals around 5:30.
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2019 Maine Property Tax School
MENTION THE PROPERTY TAX SCHOOL AND SAVE!
For those attending the 2019 Property Tax School, the Belfast Harbor Inn and the Yankee Clipper
Motel will offer discounted rooms. Book early, these rooms are going fast!
CONFIRMATION
As soon as your registration has been received and processed, we will send a confirmation email. If there is a
problem with your registration, we will contact you as soon as possible. If your registration and payment are not
received by the Property Tax Division by the Monday, July 15 deadline, you must pay the full, non-discounted
rate and we may not be able to verify your registration before School starts. Please include a phone number with
your registration, in case we need to call you.
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REGISTRATION FORM
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72 M P
ANNUAL AINE ROPERTY AX CHOOL,
AUGUST 5 - 9
T S 2019
Please complete this registration form and submit, with payment (check must be made out to
Treasurer, State of Maine), to: MRS PROPERTY TAX DIVISION, PO BOX 9106, AUGUSTA, ME
04332-9106
Name: ________________________________________________________________________
Municipality/Business Affiliation: ____________________________________________________
Address: ______________________________________________________________________
Telephone: ________________ Cell: ________________ Email: __________________________
INTRODUCTORY COURSES
PT101, PT102, PT103, and PT104 run from Monday-Thursday, 8:30-4:30 (9:15 start on Monday),
and include the Certified Maine Assessor (CMA) exam on Friday, 8:00-4:30. You can take only one
of these courses at a time. Indicate whether you plan to sit for the exam on Friday. PT105 runs from
Wednesday through Thursday from 8:30-4:30.
PT101 (Introduction to Property Tax Assessment) PT103 (Valuation of Real Estate)
PT102 (Maine Property Tax Law) PT104 (Comprehensive Review Course)
I plan to sit for the CMA exam on Friday
PT105 (The Assessor’s Practice, held Wednesday - Thursday)
GENERAL COURSES
(PT201, PT205, PT214 qualify for Advanced Assessor Training credit )
PT201 (Monday all day) PT208 (Tuesday afternoon)
PT202 (Monday morning) PT209 (Tuesday afternoon)
PT203 (Monday afternoon) PT210 (Tuesday afternoon)
PT204 (Monday afternoon) PT211 (Wednesday all day)
PT205 (Tuesday all day) PT212 (Wednesday morning)
PT206 (Tuesday morning) PT213 (Wednesday afternoon)
PT207 (Tuesday morning) PT214 (Thursday all day)
TUITION/RESERVATIONS
nd
72 Annual Maine Property Tax School, 2019
Check all appropriate boxes and enter tuition amount
Option #1: I will attend for the full week ($200)............................................ $ ___________
(includes lunches and the Monday lobster bake)
Lobster Bake menu choice: Lobster Haddock Chicken Vegetarian
Option #2: I will attend certain days only ($50/day, includes lunch) ............ $ ____________
Days attending: Mon Tues Wed Thurs
EXTRAS
Monday Evening Lobster Bake at Young’s Lobster Pound
(If you are electing Option #2 above or you are bringing guests)
I wish to reserve ______ Lobster Bake tickets ($30/ticket) ......................... $ ____________
Specify number of each Lobster Bake menu choice:
_____ Lobster _____ Haddock _____ Chicken _____ Vegetarian
Certified Maine Assessor Exam .................................................................... $ ____________
(exam fee is included if you are attending the full week, $50 if not, lunch included)
Early enrollment discount for registrations received by 7/15/19 .............................. ($ ___________ )
(Subtract $5 per day or $25 for the whole week)
TOTAL TUITION AMOUNT: ..................................................................................... $ ____________
AMOUNT ENCLOSED (payment must be included to qualify for the discount): ..... $ ____________
PLEASE MAKE CHECKS PAYABLE TO: Treasurer, State of Maine and please indicate that the
check is for the 2019 Maine Property Tax School.
Note: Coffee will not be served in the morning before classes/exam on Tuesday through Friday.
There are several places in the Belfast area where coffee can be purchased. Help support local
businesses and buy a cup on the way in to Property Tax School!You can also read
