Mike Montandon - Navigating Property Assessment: Insights from Navajo County

The legitimacy of property tax hinges on one fundamental element: public understanding. In a field where practitioners often stumble into their careers accidentally, the most successful assessors recognize that their role extends far beyond valuation, they're educators, advocates for fairness, and the face of local government for many citizens.

Mike Montandon, assessor for the Town of Ossining in Westchester County, New York, embodies this philosophy. With a PhD in public policy and experience ranging from New York State to NYC's assessment operations, he brings a unique perspective to the perpetual challenge of demystifying property tax for the public.

The Practitioner as Educator

"You don't have to enjoy paying your taxes, but you have a right to know how we got to that number," Montandon emphasizes. This simple statement encapsulates what many assessors intuitively understand but struggle to implement: transparency isn't just about posting data online, it's about active education.

The challenge is compounded by rising costs of living and increasing tax burdens. When homeowners are already sensitive to inflation, explaining complex valuation methodologies becomes even more critical. Yet many jurisdictions operate with systems so convoluted that even assessment professionals struggle to explain them clearly.

Consider the jurisdictions still operating under partial assessments with caps, transitional values, and multiple exemption layers. As Montandon notes, by the time you explain taking "true cash value, fair market value and then we're going to take a third of it and put some caps on there," taxpayers' eyes have already glazed over. The result? Frustration layered upon confusion, a toxic combination for public trust.

Full Value as Foundation

When asked what single change would most improve the assessment landscape, Montandon doesn't hesitate: frequent reappraisals at 100% of full market value. It's a position that might seem obvious to assessment professionals, but one that bears repeating given how many jurisdictions still operate otherwise.

"You have to start off with a value that makes sense to the public," he explains. "If it doesn't make sense, you're already starting at a disadvantage."

This isn't just about mathematical accuracy, it's about credibility. When taxpayers can look at their assessment and recognize it as approximating what they could sell their property for, the entire conversation shifts. Instead of arguing about mysterious fractions and outdated base years, discussions can focus on the actual merits of the valuation.

The Local Democracy Connection

Perhaps the most compelling argument for property tax, one often lost in debates about regressivity or assessment quality, is its fundamental connection to local democracy. As Montandon observes from his international experience, jurisdictions without strong local property tax systems often lack meaningful local governance.

"When you pay locally, you're buying in. It also gives you a voice," he notes. In communities where funding flows primarily from federal or state sources, there's less accountability and fewer opportunities for citizen participation. The property tax, for all its challenges, creates a direct stake in community decisions.

This manifests in tangible ways. In Ossining's community room where we spoke, citizens can literally sit across from their elected officials and assessor to discuss how their tax dollars are spent. Try having that conversation about federal income tax.

Technology as Enabler, Not Replacement

The integration of new technologies, from AI-powered appraisal tools to sophisticated GIS systems, promises significant efficiency gains. Montandon's excitement about these tools is tempered with pragmatism: technology should enhance, not replace, human judgment and interaction.

He describes using AI to streamline preliminary appraisals for tax appeals, cutting work that once took weeks down to days. But he's equally emphatic about maintaining street-level presence and personal interactions. The goal isn't to automate away the human element but to free assessors to spend more time on what matters most: helping taxpayers understand their assessments and ensuring they receive all applicable exemptions.

Building Tomorrow's Profession

One of the field's persistent challenges is attracting new talent. "There are so many young people going through school, they don't know that these careers exist," Montandon reflects. Government agencies rarely excel at self-promotion, leaving potential assessors unaware of the opportunities available.

His advice to his younger self resonates: don't be limited. The assessment profession offers pathways into technology, law, public policy, and private sector work. It's a field that rewards those who appreciate both the technical aspects of valuation and the human dimensions of public service.

For smaller jurisdictions especially, the challenge isn't just recruitment but retention. Smart, capable people have options. Making assessment careers attractive requires demonstrating both the immediate rewards, helping individual taxpayers navigate exemptions or understand their values, and the broader significance of ensuring fair, transparent taxation.

Key Takeaways

Transparency requires active engagement. Publishing data online isn't enough. Assessors must create multiple touchpoints with the public beyond grievance day, breaking down complex policies into digestible explanations.

Full value assessment provides the clearest foundation for public trust. Fractional assessments and complex cap systems may have political appeal, but they ultimately erode both equity and understanding.

Property tax strengthens local democracy. The direct connection between payment and local services creates accountability and participation opportunities unavailable with more distant revenue sources.

Technology should enhance human interaction, not replace it. AI and modern tools can eliminate drudgework, freeing assessors to focus on education, outreach, and ensuring taxpayers receive appropriate relief.

The profession needs better self-promotion. Attracting the next generation requires showing that assessment offers intellectual challenges, public service opportunities, and diverse career paths, not just temporary employment.

The work of assessment is fundamentally about fairness, a concept so basic that even two-year-olds grasp it intuitively. By embracing transparency, leveraging technology wisely, and never forgetting that behind every parcel is a person trying to understand their tax bill, assessors can build the public trust essential to property tax legitimacy.