1. Tax Map Advisory Committee
4/13/2017
Property Valuation Training & Procedures Commission Tax Map Advisory Committee
Kurt Donaldson, GISP
Member, Property Valuation Training & Procedures Commission
Manager, WV GIS Technical Center, WVU
6/2/ WV Cadastral Workshop
PVC Subcommittee Presentation

2. Tax Map Regulations & Monitoring
WV State Code
Chapter 11. Taxation
Article 1c. Fair and equitable property valuation
Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps
(189 CSR 3) effective 2009
Tax Map Sales
(189 CSR 5) effective 1992
County Monitoring Plans
WV Tax Maps

3. Tax Map History in WV
1960’s
First Tax Maps: County surface tax maps created on linen or mylar sheets and maintained by WV DTR
State transfers map making responsibilities to counties. First uniform statewide mapping standards (WV CSR 189 Series) approved by the Property Valuation Training and Procedures Commission (PVC)
2007
PVC approves new digital mapping rules for map procedures and sales
2008
Kanawha County Circuit Court orders State Tax Department to provide Seneca Technologies with electronic copies of all county tax maps. PVC approved Tax Map Sales Legislative Rule (WV CSR 189-5) withdrawn.
2009
Seneca Lawsuit Overturned
Revised procedural rule WV CSR “Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps” becomes effective.
2013
PVC appoints Tax Map Advisory Committee to review mapping regulations.
2014
PVC approves updates to WV Code §11-1C (Taxation), WV 189CSR5 (Tax Map Sales), WV 189CSR3 (Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps).
2015
State Tax Dept. to file WV Code §11-1C changes first for Legislation.
WV Tax Maps

4. §11-1C-4. [PVC] Commission powers and duties; rulemaking
Make Rules: The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps.
Devise Training: Devise training and certification criteria for county assessors and their employees and members of county commissions
Evaluate Performance of Assessors & Tax Department: The commission shall establish objective criteria for the evaluation of the performance of the duties of county assessors and the tax commissioner.
WV Tax Maps

5. Members of PVC Jeff Amburgey Director, Property Tax Division
Chairman, PVC
Hon. Janice LaRue Mineral County Commissioner
Hon. Mickey Brown Boone County Commissioner
Hon. Cheryl Romano Harrison County Assessor
Hon. Eddie Young* Fayette County Assessor
Hon. Jason Nettles* Calhoun County Assessor
Dr. Calvin Kent* Citizen Member
Mr. Kurt Donaldson* Citizen Member
* PVC Subcommittee appointed to review regulations and monitoring
WV Tax Maps

6. Charge to Tax Map Advisory Committee
4/13/2017
Regulations: Review all mapping regulations. Ensure mapping definitions and rules consistent and unambiguous for all mapping regulations.
WV State Code
Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps (189 CSR 3) effective 2009
Tax Map Sales (189 CSR 5) effective 1992
Monitoring: Review County Monitoring Plans
Training: Review training resources and guidelines
Enforcement: Review enforcement procedures for those entities which illegally distribute tax maps ( c.6)
WV Tax Maps
PVC Subcommittee Presentation

7. Revisions Approved by PVC
Regulations
WV Code §11-1C (Taxation) Chapter 11. Taxation
That the word “electronic” be added to Chapter 11-1C of the WV State Code so that the tax map rules apply to both paper and digital tax maps.
WV 189CSR5 (Tax Map Sales)
That the 1992 Legislative Rule (WV 189CSR5) Tax Map Sales be revised regarding the sale and viewing of electronic tax maps and cadastral GIS data.
WV 189CSR3 (Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps)
That the Procedural Rule be amended so that all symbols and annotation on Finished Tax Maps shall be legible when the original maps are reduced by 50%.
WV Tax Maps

8. WV State Code Chapter 11. Taxation Article 1c
WV State Code Chapter 11. Taxation Article 1c. Fair and equitable property valuation
WV Tax Maps

9. WV State Code - Review
§11-1C-2. Definitions. For the purposes of this article, the following words shall have the meanings hereafter ascribed to them unless the context clearly indicates otherwise: (d) "Valuation commission" or "commission" means the commission created in section three of this article. (h) "Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. Electronic tax maps consist of the digital mapping files, aerial photography, and other mapping data layers associated with tax maps.
(i) "Paper” means a tax map or document that is not electronic.
WV Tax Maps

10. WV State Code - Review
§11-1C-4. [PVC] Commission powers and duties; rulemaking.
(3d) The commission shall have the power to make such rules as it deems necessary to carry out the provisions of this section, which rules shall include procedures for the maintenance, use, sale, and reproduction of microfilm, photography and tax maps reproduction, and distribution of paper and electronic tax maps.
WV Tax Maps

11. WV State Code
11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
(e) (1) The county assessor shall establish and maintain as official records of the county tax maps of the entire county drawn to scale or aerial maps, … ascertained by reference to the appropriate records: Provided, That all such records shall be established and maintained and the sale, and reproduction of microfilm, photography and tax maps reproduction, and distribution of paper and electronic tax maps shall be in accordance with legislative rules promulgated by the commission.
WV Tax Maps

12. WV State Code - Review
11-1C-7. Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
(2) The following fees apply in addition to any fee charged by the assessor or the map sales unit of the property tax division of the department of revenue for the sale or reproduction of microfilm, photography and paper and electronic tax maps pursuant to the legislative rules referenced in subdivision (1) of this subsection:
(A) For a full map sheet, an additional fee of three dollars per copy shall be charged, which shall be deposited in the courthouse facilities improvement fund created by section six, article twenty-six, chapter twenty-nine of this code;
WV Tax Maps

13. Tax Map Advisory Committee
4/13/2017
TITLE 189 PVC Rules
SERIES 3
Statewide Procedures for the Maintenance & Publishing of Surface Tax Maps
SERIES 5 Tax Map Sales
WV Tax Maps
PVC Subcommittee Presentation

14. Rule Making Steps Procedural Rule (189-3 Map Procedures)
30- Day Public Comment Period
Agency Approved Filing
Legislative Rule (189-5; Map Sales)
Public Comment
Agency Approved Filing
Approval by Legislative Rule Making Committee
Modified Rule Filing
Passage in House & Senate
Signature by Governor
WV Tax Maps

15. Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps (189 CSR 3) effective 2009
WV Tax Maps

16. Finished Tax Maps Manually drafted or computer generated
WV Tax Maps
PVC Subcommittee Presentation

17. Finished “Surface” Tax Maps
Tax Map Advisory Committee
4/13/2017
Finished “Surface” Tax Maps
Show the property and lot lines, set forth dimensions and/or areas, and other cadastral and cultural features that assessors are required by state law to maintain and publish for the public.
Created by either manual or automated methods in accordance with standards approved by the Property Valuation Training and Procedures Commission
Cartographic Design / Layout Specifications
Map Content
Maintenance Procedures / Map Currency
Submission Requirements / County Monitoring
WV Tax Maps
PVC Subcommittee Presentation

18. PVC Subcommittee Presentation
WV Tax Maps
PVC Subcommittee Presentation

19. WV Tax Maps

20. WV Tax Maps

21. §189-3 Tax Map Rule - Review (References)
International Association of Assessing Officers (IAAO) Standard on Contracting for Assessment Services. Website:
International Association of Assessing Officers (IAAO) Standard on Digital Cadastral Maps and Parcel Identifiers. Website:
International Association of Assessing Officers (IAAO) Standard on Manual Cadastral Maps and Parcel Identifiers. Website:
Federal Geographic Data Committee’s (FGDC) Cadastral Data Subcommittee Cadastral NSDI Reference Document. Website:
WV Tax Maps

22. §189-3 Tax Map Rule Review (Text Font Size/Symbol Sets)
WV Tax Maps

23. §189-3 Tax Map Rule Review (Text Font Size/Symbol Sets)
WV Tax Maps

24. §189-3 Tax Map Rule (Symbol & Annotation Sizes)
§ Map Design
§ Size of Map Elements. -- All map elements including symbols, annotation, and text shall still be legible when the original maps are reduced by 50%.
WV Tax Maps

25. §189-3 Amendments? (Acreage and Revision Dates)
§ Map Design
§ e.2 Acreage. -- Parcels one (1) acre or larger shall show acreage. Parcels in rural areas less than one acre may be shown as fractions of an acre or dimensions in feet. Acreage should not exceed two (2) places beyond the decimal point.
WV Tax Maps

26. §189-3 Amendments? (Acreage and Revision Dates)
§ Map Maintenance
§ Revised Map Copies Provided to Department of Tax and Revenue. -- In order to provide current map copies to the general public, each assessor shall provide, free of charge, one reproducible copy of each revised map sheet to the Department of Tax and Revenue.
WV Tax Maps

27. Tax Map Sales (189 CSR 5) effective 1992
WV Tax Maps

28. §189-5 Tax Map Sales – PVC Recommendations
PAPER MAPS: The existing base fees ($5.00 for full tax map sheet, $1.50 for copies) will remain the same.
DIGITAL PRINT-READY IMAGES (PDF, JPEG, etc.) Same fees as for paper maps, or $5 per map sheet.
DIGITAL PARCEL POLYGONS (GIS files: Esri Shapefiles, AutoDesk Drawing files, etc.) Calculate the fee based on the total number of tax map sheets ($5 per map sheet) that covers the area of interest.
The Courthouse Facilities Improvement Authority, not the PVC, shall set the additional tax map fees (e.g., $3 per full map sheet, $1.50 per copy) for the courthouse facilities improvement fund.
WV Tax Maps

29. §189-5 Tax Map Sales - Review
Product
WV 189CSR5 (Base fee)
Code
§11-1C-7 (Surcharge CFI)2
Total
Printed Copies or Print-Ready Images of Finished Tax Maps
Full Map Sheet
18” x 24” or larger1
$5.00
$3.00
$8.00
Small Map Sheets
11” x 17” or smaller
$2.00
Reproductions
8.5” x 11” or 8.5” x 14”
$1.50
Digital Parcel Polygons (GIS files: Shapefiles, DWG files, etc.)
Digital Parcel GIS File without IAS Data
per map sheet
Digital Parcel GIS File with IAS Data
$6.00
$8.00 x total number of maps in County
1 An additional processing fee may be applied for customized map services The percentages of tax map sales revenue submitted to the Courthouse Facilities Improvement
Fund range from 37.5% (full map sheet) to 50% (reproductions).
WV Tax Maps

30. Tax Map Sales Lower Fees Higher Fees
Fees for public documents should be reasonable and affordable (23K maps * $9 = $207,000)
Fees should be based on cost of duplication or reproduction
Benefits to public and economic development
Higher Fees
Increased assessor costs associated with sustaining a digital mapping system and services
Necessary surcharges like courthouse improvement fund
WV Tax Maps

31. §189-5 Tax Map Sales – PVC Recommendations
Scope. -- This regulation establishes the prices, procedures and locations for the purchase of surface tax maps and corresponding digital parcel files prepared by the assessors of the State.
Authority to Set Fees. -- The Property Valuation Training and Procedures Commission sets the fees for tax map sales with sales subject to the Courthouse Facilities Improvement Fund surcharges in accordance with paragraph 3.2 of this rule.
Non-Cadastral Map Data. -- Fees associated with aerial photography, addresses, road centerlines, elevation contours, digital elevation models, and other mapping layers acquired by county or local governments are outside the purview of PVC
Customized Maps. -- The assessor is authorized to charge for the employees’ time at a reasonable base rate as well as the cost of consumables like paper and ink for customized map requests by the public.
WV Tax Maps

32. §189-5 Tax Map Sales – PVC Recommendations
Map Sales by Department of Tax and Revenue. -- The Tax Map Sales Office of the State Department of Tax and Revenue will charge the same fees set forth in the price schedules for map products that it is authorized to sell.
The Department of Tax and Revenue is authorized to sell paper or electronic “finished” tax maps but no GIS files (shapefiles, etc.)
WV Tax Maps

33. §189-5 Tax Map Sales – PVC Recommendations
Tax Maps on the Internet. -- Assessors may choose not to charge for tax maps displayed on the Internet that allow the public to view parcel maps remotely and which require no interaction of office staff in the printing and distribution of tax maps. In addition, assessors may permit the public to download their digital Finished Tax Maps via their county website or designated agent at no cost.
Digital Parcel Web Map Services on the Internet. -- Assessors may authorize agents to allow their parcels to be displayed as web map services which typically allow “viewing only” of parcels.
WV Tax Maps

34. Taylor County Web Map Application
WV Tax Maps

35. Web Map Application – Photo View
WV Tax Maps

36. Parcel Web Map Service (WV Flood Tool)
WV Tax Maps

37. Surface tax parcels provided by Counties for viewing purposes only
WVGISTC recently received a broadband grant for State Parcel Web Service
WV Tax Maps

38. Mixed Leaf-Off Imagery
High resolution (usually 6”) imagery for Charleston, Huntington, Morgantown, and Weirton areas incorporated into SAMB 2003 statewide leaf-off imagery
WV Tax Maps
WV Tax Maps 38

39. §189-5 Tax Map Sales – PVC Recommendations
Reproduction of Tax Maps and Digital Parcel Files Prohibited. -- No person shall reproduce, copy, digitize, distribute or sell copies of paper/electronic tax maps or digital parcel files prepared by the counties without having first obtained the permission of the county assessor.
Non-Disclosure Agreements. -- Assessors may use a non-disclosure agreement as a legal contract between at least two parties to outline confidential material or information that the parties wish to share with one another for cadastral purposes, but wish to restrict access to or by third parties.
WV Tax Maps

40. §189-5 Tax Map Sales – PVC Recommendations
Map Disclaimer. -- The following map disclaimer shall accompany all tax maps and digital parcel files sold: “This product was developed for taxation purposes and is therefore not suitable for legal, engineering, or surveying purposes. Users of this information should review or consult the primary data and information sources to ascertain the appropriate usage of the information.”
Scope of Surveying Practice. -- Tax maps and digital parcel files (GIS files) are not to be included as activities within the practice of surveying in accordance with the "Inclusions and Exclusions of Surveying Practice" cited in W.Va. Code §30-13A-10.
WV Tax Maps

41. Tax Map Distribution by Assessors
via Internet
Online Map Viewers (print screen only)
Download finished tax maps (PDF, TIFF)
Subscription based
via Office
Assessors Office (paper access, map kiosk)
State Tax Sales Office
WV Tax Maps

42. County Monitoring Plans
WV Tax Maps

43. County Monitoring Plan (Existing Monitoring Questionnaire)
WV Tax Maps

44. County Monitoring Plan (Proposed Monitoring Questionnaire)
Inspection Item
Last Year in Compliance
MAP DESIGN & CONTENT: Are the paper or electronic “finished” tax maps created in accordance with the cartographic design, map content and layout specifications set forth in PVC Procedural Rule 189-3? Are the tax maps legible, easily interpreted, visually appealing, and communicate effectively the cadastral information to the map reader? (§ to § )
2012
MAP CURRENTNESS: Is the map maintenance current for all parcel split transfers inspected? (§ )
TRAINING: Last map training attended by assessors or county mappers. (§ 11-1C-4)
WV Tax Maps

45. County Monitoring Plan (Proposed Monitoring Questionnaire)
Inspection Item
Last Year in Compliance
MAP SUBMISSION:
(1) Revised Tax Maps. Revised tax map copies shall be submitted to the Property Tax Division as follows: transfers occurring between July 1st and the following June 30 shall be reflected in the maps and submitted to the PTD no later than February 1 of the subsequent calendar year. Revised finished maps shall be submitted as a hardcopy or print-ready digital image in accordance with exchange specifications set forth by the PVC (§ )
2012
(2) GIS Files. During the month of April, all county assessors who maintain automated systems shall submit their digital parcel boundary files and associated metadata to the State Tax Department in accordance with the prescribed format and submission guidelines. (§ )
WV Tax Maps

46. County Monitoring Plan (Objectives of New Monitoring Guidelines)
Synchronize assessment and mapping monitoring during same visitation
More responsive and early detection in reporting deficiencies to PVC
Annual monitoring of content and submission guidelines do not require visits to counties
Identify automated ways to review map maintenance through IAS and other means without visiting counties
WV Tax Maps

47. Recommendations - Property Tax Div.
STAFFING: Minimize staff changeover. Identify Lead GIS Manager for Surface Tax Maps and Program Supervisor. Provide outreach and technical support services.
OUTREACH: Develop and sponsors GIS training programs for assessors and mappers. Publish resources on Web.
DATA SHARING: Ensure there is reciprocal relationship between the PTD and counties for sharing mineral and surface tax parcels.
STANDARDS: Develop GIS database standards.
GIS/IAS INTEGRATION: Supervise integration of county statewide GIS parcels and IAS records into statewide layer for “viewing only” purposes. Develop an easy process for counties to download IAS data to merge with GIS parcels.
MAINTENANCE: Establish a digital maintenance program for counties that need to outsource parcel maintenance.
MONITORING: Update monitoring procedures. When writing county inspections cite appropriate regulations for deficiencies.
WV Tax Maps
PVC Subcommittee Presentation

48. Mapping Trends
WV Tax Maps

49. Surface Tax Mapping Status (2014)
WV Tax Maps
PVC Subcommittee Presentation

50. Surface Tax Mapping Status (2004)
Most counties are migrating to Esri GIS Software
WV Tax Maps
PVC Subcommittee Presentation

51. GIS Adoption – Most Populous Counties
WV Tax Maps

52. GIS Adoption – Most Populous Cities
WV Tax Maps

53. Future Trends…In Next 15 Years
All 55 counties will have adopted GIS mapping
Successful State Digital Maintenance Program
Digital Conversion Funding Support from State
The Property Tax Division will have integrated all 55 counties into a seamless GIS database linked to the IAS and viewable to authorized users
Map maintenance and publishing standards for manually drafting paper tax maps will be dropped
WV Tax Maps

54. Digital Map Maintenance
WV Tax Maps

55. Digital Map Maintenance
Tax Map Advisory Committee
4/13/2017
WV Tax Maps
PVC Subcommittee Presentation

56. Digital Map Maintenance
Tax Map Advisory Committee
4/13/2017
In House:
Counties have their own mapper
Multiple counties share a mapper (Hancock/Brooke, Putnam/Mason).
Out Source:
Counties outsource directly with a qualified vendor for digital maintenance services (Hampshire, Mineral, Pendleton, Lewis, Taylor, Gilmer, Clay)
Counties outsource maintenances services performed by a vendor under contract with the Property Tax Division
WV Tax Maps
PVC Subcommittee Presentation

57. Outsourcing Map Services?
WV Tax Maps

58. Map Request Change
WV Tax Maps

59. Attach Map Plat
WV Tax Maps

60. Staff Recommendations
IAAO 2012 Standard on Digital Cadastral Maps and Parcel Identifiers
3.11 Staff and Training
An effective digital cadastral mapping and deed-processing program requires approximately one staff person per 10,000 to 20,000 parcels. This number may be modified depending on the following factors:
Degree of automation and efficiency in deed processing and mapping work flow
Economies of scale in larger jurisdictions
Need to create or recreate digital map layer
Volume of deed processing work
Ratio of ownership name changes to transfers that create new parcels
Volume of new subdivision and condominium plats filed
Need to respond to public requests for map and ownership information
Reliance on contracted mapping services
Need to create and maintain layers for non-assessment purposes, such as zoning, transportation planning, and emergency response
Ease of deed processing, especially if transfers contain an accurate parcel identifier
WV Tax Maps

61. Cadastral GIS Training
WV Tax Maps

62. GIS Training Resources
Tax Map Advisory Committee
GIS Training Resources
4/13/2017
Scheduled Training Courses
Foundational Training
ArcGIS Desktop (August 4-6)
Specialized Training
ArcGIS Building Geodatabases (Jul 15-17)
ArcGIS Python (July 22-24)
Training Resources
WV Association of Geospatial Professionals (
Mapper ListServe -
WV Property Tax Division
WV Office of GIS Coordination
Academic & Research Institutions
Software companies
Other assessor offices
WV Tax Maps
PVC Subcommittee Presentation

63. WV GIS Conference (June 2-5)
Location Charleston Marriott
Cadastral Workshop: Monday Afternoon, June 2
WV Tax Maps

64. What is the most important component of a successful GIS program?
Tax Map Advisory Committee
What is the most important component of a successful GIS program?
4/13/2017
Hardware
Map Software
Map Data
People (the most important)
Assessor is a champion and successful manager of implementing, maintaining, and sustaining a digital mapping system
Qualified and trained mapping staff
WV Tax Maps
PVC Subcommittee Presentation

65. Tax Map Advisory Committee
4/13/2017
Questions?
Contact:
Kurt Donaldson
WV GIS Technical Center, WVU
Web: Phone: (304)
WV Tax Maps
PVC Subcommittee Presentation