MEMORANDUM

TO: Ronald Drathman, Assembly President

Kenai Peninsula Borough Assembly

THRU: Mayor Navarre

THRU: Jim Lawyer, Director of Assessing

FROM: Richard Campbell, Director General Services

DATE: February 22, 1999

SUBJECT: Resolution Establishing a New Assistant Assessor Position and Changing the Current Appraisal Manager Position to that of Residential Appraisal Manager.

This resolution proposes to establish a new assistant assessor position and change the current appraisal manager position to that of residential appraisal manager.

Focusing the appraisal manager's efforts toward the residential appraisal function will allow for better oversight, coordination, and review of the appraisal staff. This has become especially important due to our accelerated inspection schedule and increased field work.

The assistant assessor will focus on sales ratio studies, administration of the various exemption programs, the farm deferment program, conservation easements and table maintenance and updating of the computerized valuation systems. It is critical to have more departmental expertise in the valuation systems as they are key to calculating real and personal property values for the assessment roll and have a direct impact on our tax base, school funding, and revenue sharing.

There are funds available in the current budget to cover the cost of the new position. the annualized cost of the assistant position including fringe benefits is approximately $80,000. The modified appraisal manager position will result in a savings of approximately $7,000.