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The mission of the Ad Valorem Division of the Oklahoma Tax Commission is to promote an ad valorem property tax system which is fair and equitable to all taxpayers by implementing standard valuation methodology, tax law conformity, and assessment administration compliance.

Oklahoma Ad Valorem

F O R U M“IAAO Zangerle Award Winner:

1997 and 2010”

Director’s Notes:The Ad Valorem Division would like to wish a very “Merry Christmas” to each of you! We hope that

you find time to be with family and friends, and that you are able to experience the many joys of the season.

The December State Board of Equalization meeting took place on Tuesday, December 1. The main agenda items were the Equalization Study, Performance Audit, Assessor Fee Schedule, and recertification of values for two Public Service protest settlements.

It has been good to observe the steady progress made over the past five years with counties meeting the requirements of the Performance Audit. In 2012, with the “Test” Performance Audit, 28 counties met the minimum points criteria. By 2013, the number had grown to 42 counties; in 2014 there were 56 counties fully complying with Performance Audit requirements, and in 2015, a total of 61 counties achieved compliance. This year, there was an additional gain of six counties, taking the total number of counties meeting the minimum points threshold to 67.

This next year, we will continue to work with, and assist, the remaining counties that are still working hard to achieve compliance. The Ad Valorem Division will do whatever we can to help, in every way possible, as counties make progress and implement additional improvements in their assessment practices.

The field staff is completing CAMA Personal Property updates, and has been working with counties in preparation for establishing values for the 2016 tax year. The Draft Personal Property Schedule is currently posted on the Tax Commission web site, and the final schedule will be placed on the web site the week of January 2nd. We have appreciated all the comments and input as the schedule was developed and prepared.

The Public Service Section is preparing for the valuation season, which is just around the corner. Our Statistical and Technical Support staff is currently working on the Progress Report to the Legislature, which is submitted by the Ad Valorem Division each year when the legislative session commences. Thanks for submitting the information needed to produce the report.

As I wrap up this Director’s Letter, I want to take a moment to offer and extend my gratitude to each of you for the service, dedication, and professionalism that you display in your work every day of the year. We are so fortunate to have the privilege to work with you, as we all strive to administer the property tax in the most fair and equitable manner possible, for the taxpayers of the Great State of Oklahoma.

Merry Christmas to all! Peace and Blessings to each of you during this special season and throughout the New Year!

Kind Regards,Joe Hapgood, CAEDirector, Ad Valorem Division

P.S. – “Appreciation is a wonderful thing. It makes what is excellent in others belong to us as well.” - Voltaire

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“A Mapping Minute” “A Mapping Minute”

With Steve Oliver With Steve Oliver

Ad Valorem Forum Mailing List:If you have coworkers who would enjoy receiving this monthly publication, please send their email address to jbittner@tax.ok.gov.

As this year winds down at the Ad Valorem Division, we find ourselves in a whirlwind of activity as our office moves to a new location. While packing my desk, I have been making plans for the “2017 Mapping Support” disk. This year’s disk is going to be smaller—literally, as I have a stack of business card size CD’s that need to be used. The disk will include current school boundaries, the latest city boundaries, and as a bonus, wind turbines, if any are located in your county. I will not be supplying MIMS layers of the school and city files, as those will be supplied by Dr. Paul and Kyla Bendt. If you are unable to get those files from them, I will gladly send them to you. I should have all of the CD’s available with the SHP files for the Spring CODA Meeting in 2017.

Over the next year, I want to continue working with counties to update your land use layers. It is important to remember that your land values need to be updated on a 4-year cycle. If you need assistance, please call me so we can work out a solution with you. In addition, I am going to make an effort to visit the counties I haven’t been to, yet.

Finally, I am here to support you, whether it’s working on that difficult deed, a special project, or training. If it has been a while since someone from Ad Valorem has visited your office, we are just a phone call away.

“Let’s Get Personal” Propertyby Patty Heath

5-Year Exempt Manufacturing Inspections are done. The second set of printouts was mailed the first week of December. These printouts are to be balanced to the actual tax bill. Please verify the school district as well as the tax liability. If there are any discrepancies, please call Patty Heath or Bryan Shuck at 405-319-8200. We need all responses back to us by December 29, 2016. Remember, according to Rules 710:10-7-18 through 710:10-7-20, a separate account is required for each Exemption and there may be a real and personal bill for one printout. Due to rounding differences between the State and Assessor’s office, there may need to be corrections made to tax bill.

The Personal Property Schedule Draft is out on the web for comments. Here is the remainder of the timeline process for the Personal Property Schedule:

Second Ten-Day Comment Period: Parties wishing to submit written comments on the changes may do so within the ten day period by December 16, 2016. The division will post all comments received during the second comment period.

January 6, 2017: Upon approval of the Oklahoma Tax Commissioners, the Business Personal Property Schedule for 2017 will be posted on the website and available for use. Hard copies will not be printed for 2017; the Schedule will only be available through the website.

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National Register Of Historic PlacesGrady County, Part 2

This month continues the tour of buildings in Grady County that are listed on the National Register of Historic Places. Chickasha is the site of the Oklahoma College for Women founded in 1908, now known as the University of Science and Arts of Oklahoma. There are many buildings and objects on campus that were added to the register as a district in 2001.

The college is significant because it was the only state-supported women’s college in the state. It began as a combined preparatory high school and girls college, and continued as a female only campus until 1965. Industrial education was the primary focus when the school was founded with emphasis later shifting toward liberal arts.

Opening in 1911, the first building on campus was the Administration building, known today as Troutt Hall. It is a three-story building constructed of pressed blond colored brick and stone. The northeast corner of the building features a marble cornerstone featuring the Oklahoma Masonic symbol and “Erected AD 1910” with “Smith & Parr Donathan & Moore/Architect Building” below. On the East side, the stone reads “Oklahoma/Industrial Institute/and/College for Girls/Board of Regents/E.D. Cameron/J.P. Conners Martha B. Redwine/A.S. McKennon Catherine R. Patterson/C.N. Haskell/Governor.” Many additions have been made to the building over the years, but the integrity to the original design has been maintained, and has influenced the style of other buildings on the campus.

Nellie Sparks Hall dormitory was built in 1914 in a Classical Revival style. It was designed by S.A. Layton and S. Wemyss-Smith and built by A.C. Kreipke. The three-story structure features a ground floor façade of dark brown brick with recessed header rows. The two upper stories are made with a lighter colored brick similar to the blond shade of Troutt Hall. A stone belt divides the two colors of brick. Additions were made and removed over the years with the most recent addition made in the rear of the building in 2000.

Another Classical Revival styled building is Frances E. Willard Hall, constructed in 1919. It was designed by architects Layton, Smith and Forsyth and constructed by the Kreipke-Schafer Company. Willard Hall is

Troutt Hall is the oldest building on campus.

Nellie Sparks Hall

the second dormitory c o n s t r u c t e d o n campus. It is a three-story I-shaped building with a ground floor of red brick and the two upper floors done in a cream-colored brick. A stone belt course separates the two colors. The corners of the building are marked with stone ornaments on brick pilasters.

Austin Hall, built in 1924, began life as the Home Economics or the Domestic Science Building, and was renamed following the death of school president G.W. Austin in 1926. It is also of Classical Revival style and designed and constructed by the same architects and builders as Willard Hall. It is also a three-story building of rectangular shape featuring brown brick on the first floor, and cream-colored brick on the upper floors separated by a stone course. It features a centrally located main entry with double Doric columns and pilasters.

The Nash Library was built in 1948-1950 in an International Style. It was designed by Paul Harris, and erected by the Skaggs Construction Company. The three-story building features a combination of brick and concrete walls with a concrete coping. The ground floor is concrete with the remainder of the walls made of cream-colored brick, matching other buildings on campus. It features minimal ornamentation with most of the detailing provided by the windows. The building’s West side is composed of three bays. The center bay features a full-height portico with concrete columns. Originally accessible only by steps, the raised space created an open air stage, big enough to accommodate a full orchestra.

Many other buildings on the campus are included in the historic district, and are deserving of an in-person look.

Minco features a National Guard Armory added to the historic register in 1994. Located at 407 W. Pontotoc, the building was erected in 1936 by the Works Progress Administration. It is a self-contained two-story red brick building with stone accents over the arched doorways and windows. The pilasters and stonework give the feeling of height to the structure, suggestive of an Art Deco influence. The building was designed in two sections, one with a barrel roof for

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Francis E. Willard Hall

Nash Library

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the drill area, and a flat roofed section featuring offices and supply rooms on the upper floor, and a garage area on the ground floor. Several overhead wood vehicle doors were replaced in 1988 with steel doors, for security reasons, and two pedestrian openings were permanently blocked, but little else has been done to the exterior over the years.

Another bui lding in Grady County worth a look is the Pocasset Gymnasium, added to the register in 1996. It was constructed by the WPA in 1940-41 and is still used for educational purposes by the Amber-Pocasset School system. The gymnasium was designed by Walter T. Vahlberg and was built using native sandstone. The primary entrance is located in the rounded juncture of the south and west walls, with a round window above the door, providing additional emphasis. Additions have been made to the building over the years, obscuring another entrance.

As many of you have probably heard by now, the Ad Valorem Division has moved to a new location.

For in-person visits, our new physical address will be 409 N.E. 28th Street, Oklahoma City. We are located on the third floor. This is a limited access building, so any visitors will need to check in with the security guard on the first floor, and be escorted up to Ad Valorem offices.

All mail should be sent to:

Ad Valorem Division Oklahoma Tax Commission P.O. Box 269060 Oklahoma City, OK 73126-9060

Packages delivered by FedEx, UPS, or another service, should be addressed to: Ad Valorem Division Oklahoma Tax Commission 2501 N. Lincoln Blvd. Oklahoma City, OK 73194

Ad Valorem Division telephone numbers are the same.

Ad Valorem Has Moved….

National Guard Armory in Minco

Pocasset Gymnasium