Jake Parkinson - Challenges of Elected vs. Appointed Assessors

The assessment profession is at an inflection point. As Jake Parkinson, former Tooele County Assessor, recently shared, "So much is changing so fast, including the number of assessors that are turning over." This turnover isn't just about retirement, it's about a fundamental shift in how we approach property valuation and, more importantly, how we maintain public trust while doing it.

The Political Reality Check

Let's address the elephant in the room: if you're doing your job right as an assessor, you're not making friends. As Parkinson notes, "Setting everybody's market value at market doesn't win you votes, but that's your job."

This tension is particularly acute for elected assessors. Imagine bringing values from 70% to 100% of market, then turning around to fundraise for your reelection. The very people whose assessments you've corrected are the ones you're asking for support. It's a structural conflict that can incentivize poor assessment practices.

For those in appointed positions, the challenge shifts but doesn't disappear. Your independence might be compromised by those who control your budget and employment. As Parkinson observed about elected positions: "The only thing I answer to my legislative body for is for my budget. Everything else, I'm on my own."

The Methodology Maze

Market adjusted cost has been the backbone of assessment practice for decades. It's familiar, it's defensible in court, and most importantly, "most assessors offices have the expertise to perform that kind of analysis."

But familiarity shouldn't breed complacency. The limitations are significant:

• Cost tables are national approximations, not local realities
• Land values must be correct from the start (a big assumption)
• Performance degrades dramatically in mixed neighborhoods
• Every subjective decision compounds potential error

As Parkinson explained, when you're determining effective age, setting quality grades, or extracting land values, "every one of those judgment calls you're making has room for error. So then the end result is less reliable."

The Uniformity Imperative

Here's where the profession's true north becomes clear: uniformity matters more than perfection. When individual appraisers apply slightly different methodologies to similar properties, even with the best intentions, equity suffers.

"Some had a slightly different methodology for setting their land than another one," Parkinson noted about his office's experience. These variations might make sense when examining three or four sales, but "when you look at it on a mass scale, it really isn't justified."

This is the crux of our responsibility. We're not fee appraisers optimizing for individual accuracy. We're mass appraisers optimizing for systematic fairness. A 5% variation between similar neighborhoods might seem minor, but multiply that across thousands of properties and you've created real inequity in the tax burden.

Embracing Discomfort

Moving from tried-and-tested methods to new approaches is "uncomfortable," as Parkinson admits. "You worry that you're messing something up because you're stepping into new territory."

But consider his office's experience with market-based models: "If we would have stuck with the AVM value... we would have had a lot fewer appeals to begin with." The data validated what many suspected, modern analytical methods can outperform traditional approaches in achieving uniformity.

The key is thoughtful implementation. Parkinson's approach of using new models as a check on existing values before full implementation is instructive. Test, validate, then deploy. Your taxpayers deserve nothing less.

The Retention Revolution

With pension benefits eroding and private sector opportunities expanding, keeping qualified staff requires reimagining what job satisfaction means in the public sector. Money matters, but it's not everything.

"When they come to you with an idea, don't say no. Try to find a way to make it work," Parkinson advises. Send your line staff to conferences, not just management. Support their professional development even if it seems beyond their current role. Create ownership in the process.

The calculation is simple: investing in your people costs less than constantly recruiting and training replacements. More importantly, experienced staff who feel valued produce better assessments.

Key Takeaways

For New Leaders: Don't reinvent the wheel. "Find the two best assessors in your state and just start copying everything they do." There's no prize for solving problems others have already solved.

For Methodology: Uniformity trumps precision. A slightly less sophisticated model applied consistently beats a complex model applied inconsistently every time.

For Public Trust: Get ahead of your story. Explain changes before notices go out. Market value is defensible; surprising taxpayers is not.

For the Profession: We're at a crossroads. The tools exist to do our jobs better than ever before. The question is whether we'll embrace the discomfort of change or cling to familiar limitations.

As Parkinson concluded, "There's an opportunity to pivot from the way we previously valued properties... to this new method that will use data science and GIS and just be more accurate and fair." The taxpayers we serve deserve nothing less than our willingness to evolve.