HomeMy WebLinkAboutAgenda 05-05-2026; 6-a - Approval of a Contract with GAR Associates, LLC to Evaluate the Reappraisal and Tax Assessment Process in Orange County 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 5, 2026
Action Agenda
Item No. 6-a
SUBJECT: Approval of a Contract with GAR Associates, LLC to Evaluate the Reappraisal
and Tax Assessment Process in Orange County
DEPARTMENT: County Manager
ATTACHMENTS: INFORMATION CONTACT:
Contract with GAR Associates, LLC Travis Myren, 919-245-2308
PURPOSE: To approve a contract with GAR Associates, LLC to evaluate the reappraisal and tax
assessment process in Orange County and make recommendations for improvement.
BACKGROUND: The Orange County Tax Administration Office completed a revaluation of real
property in 2025. Following community feedback and Board concerns about potential deficiencies
in the County's reappraisal process, the Board of County Commissioners created a Tax
Assessment Work Group and charged it to evaluate the policies, processes, and procedures used
by Tax Administration to determine property values. Work Group representatives include three (3)
County Commissioners, the County Manager, the Director from the Community Justice
Collaborative of the North Carolina Housing Coalition, the Tax Administrator, a representative from
the Orange County Property Tax Justice Coalition, the Budget Director, the Director of Civil Rights
and Civic Life, a non-profit housing provider, the Community Relations Director, and four (4)
community members representing different geographic areas in the County.
One of the specific tasks of the Work Group is to provide feedback and input to a consultant
retained by the County to conduct a detailed evaluation of reappraisal processes and make
recommendations for improvement. In December 2025, the County issued a Request for
Proposals (RFP) to conduct this analysis. The County received two (2) responses. The County
Manager, Budget Director, Deputy Tax Assessor, and the three (3) Commissioners appointed to
the Work Group initially reviewed the proposals and advanced both to the Work Group to provide
its recommendation. All of the parties agreed that the proposal from GAR Associates, LLC was
the most responsive to the scope of services outlined in the RFP.
Scope of Services
The consultant was asked to solicit input and feedback from the Tax Assessment Work Group,
County Commissioners, County staff, members of the Board of Equalization and Review, and
other stakeholders as it conducts its evaluation. The scope of work as detailed in the attached
RFP includes nine (9) elements:
1. Review of processes, procedures, and methodologies used by the Tax Office to assess
property values.
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2. Analysis of Schedule of Values based on best practice, usability, and consistency of
application.
3. Evaluation of organizational capacity to determine appropriate staffing levels, skill sets,
and technology resources
4. Review of data quality and accuracy of assessment neighborhoods, qualified sales, and
land values with specific emphasis on commercial values
5. Evaluation of statistical tools and models to yield the most accurate value assessments.
6. Review of operational efficiency in terms of staffing utilization, workflow, scheduling,
and automation.
7. Review of the appeal process to improve accessibility to taxpayers and value
adjustments.
8. Review of communication strategies and transparency of public information materials,
website content, and other public messaging platforms.
9. Evaluation of the frequency of the revaluation cycle.
Tasks and Deliverables
The proposal also requires the vendor to accomplish several specific tasks:
1. Meet with the Tax Assessment Work Group at milestone stages of the evaluation to
report on progress and solicit feedback
2. Provide updates to the Board of Commissioners on the status of the evaluation and
solicit input
3. Prepare a draft report to the County that will be presented to stakeholders for input and
direction prior to finalizing the report
4. Create a final report that represents a comprehensive analysis of the reappraisal
process and actionable recommendations for improvement based on best practices
5. Provide short term corrective actions as well as long term strategic recommendations
with an implementation plan, timelines, and estimated costs
6. Prepare and present a public facing summary report
7. Deliver all work products related to the evaluation to the County in a format that that
can be updated by County staff as conditions change in the future.
FINANCIAL IMPACT: The cost of the contract with GAR Associates, LLC is $110,000. The
contract will be funded using existing contract services in the County Manager's Office and Tax
Administration.
ALIGNMENT WITH STRATEGIC PLAN: This item supports all of the goals and objectives of the
Strategic Plan as reliable and trusted tax values are fundamental in supporting all operations of
County government.
RECOMMENDATION(S): The Manager recommends that the Board approve and authorize the
Manager to sign the contract with GAR Associates, LLC to conduct an evaluation of the
reappraisal and tax assessment process in Orange County and make recommendations for
improvement to the Board of Commissioners.
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[Departmental Use Only]
TITLE Evaluation of the
Reappraisal and Tax Assessment Process in Orange County
FY 2025-26
NORTH CAROLINA
SERVICES AGREEMENT RFP/RFQ
ORANGE COUNTY
This Services Agreement (hereinafter "Agreement"), made and entered into this 5th day of
May, 2026, ("Effective Date") by and between Orange County, North Carolina a political
subdivision of the State of North Carolina(hereinafter,the "County") and GAR Associates, LLC,
(hereinafter, the "Provider").
WITNESSETH:
That the County and Provider,for the consideration herein named,do hereby agree as follows:
1. Services
a. Scope of Work.
i) This Services Agreement("Agreement") is for services to be rendered by Provider
to County with respect to(insert type ofproject): Evaluating the reappraisal and tax
assessment process in Orange County and making recommendations for
improvement.
ii) By executing this Agreement, the Provider represents and agrees that Provider is
qualified to perform and fully capable of performing and providing the services
required or necessary under this Agreement in a fully competent, professional and
timely manner.
iii) Time is of the essence with respect to this Agreement.
iv) The services to be performed under this Agreement consist of Basic Services, as
described and designated in Section 3 hereof. Compensation to the Provider for
Basic Services under this Agreement shall be as set forth herein.
2. Responsibilities of the Provider
a. Services to be provided. The Provider shall provide the County with all services required
in Section 3 to satisfactorily complete the Project within the time limitations set forth
herein and in accordance with the highest professional standards.
b. Standard of Care.
i) The Provider shall exercise reasonable care and diligence in performing services
under this Agreement in accordance with the highest generally accepted standards
of this type of Provider practice throughout the United States and in accordance
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with applicable federal, state and local laws and regulations applicable to the
performance of these services. Provider is solely responsible for the professional
quality, accuracy and timely completion and submission of all work related to the
Basic Services.
ii) Provider shall be responsible for all errors or omissions of its agents, contractors,
employees, or assigns in the performance of the Agreement. Provider shall correct
any and all errors, omissions, discrepancies, ambiguities, mistakes or conflicts at
no additional cost to the County.
iii) The Provider shall not, except as otherwise provided for in this Agreement,
subcontract the performance of any work under this Agreement without prior
written permission of the County. No permission for subcontracting shall create,
between the County and the subcontractor, any contract or any other relationship.
Provider's use of third party vendors used in its customary business operations shall
not be a subcontract or assignment of the work hereunder.
iv) Provider is an independent contractor of County. Any and all employees of the
Provider engaged by the Provider in the performance of any work or services
required of the Provider under this Agreement, shall be considered employees or
agents of the Provider only and not of the County, and any and all claims that may
or might arise under any workers compensation or other law or contract on behalf
of said employees while so engaged shall be the sole obligation and responsibility
of the Provider.
v) If activities related to the performance of this Agreement require specific licenses,
certifications, or related credentials Provider represents that it or its employees,
agents and subcontractors engaged in such activities possess such licenses,
certifications, or credentials and that such licenses certifications, or credentials are
current, active, and not in a state of suspension or revocation.
3. Basic Services
a. Basic Services.
i) The Provider shall perform as Basic Services the work and services described
herein and as specified in the County's Request for Proposals or Request for
Qualifications (the "RFP") "RFP Number RFP367-005469 for"An Evaluation of
the Reappraisal and Tax Assessment Process in Orange County" issued December
19, 2025, and the Provider's proposal, which are fully incorporated and integrated
herein by reference together with Attachments A - Milestone Payment Schedule
(designate all attachments). In the event a term or condition in any referenced
document or attachment conflicts with a term or condition of this Agreement the
term or condition in this Agreement shall control. Should such conflict arise the
priority of documents shall be as follows: This Agreement, the County's RFP
together with attachments, Provider's Proposal together with attachments.
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ii) The Basic Services will be performed by the Provider in accordance with the
following schedule: (Insert milestones task list, dates and fees. If milestones are
not established mark N/A under Milestone Task 1.)
Milestone Task Milestone Date Milestone Fee
1. See Attachment A - Milestone Payment Schedule
2.
3.
4.
5.
6.
7.
8.
9.
10.
iii) Should County reasonably determine that Provider has not met the Milestone Dates
established in Section 3(a)(ii), County shall notify Provider of the failure to meet
the Milestone Date. The County will provide the Provider seven (7) days to cure
the breach. County may withhold the accompanying payment without penalty until
such time as Provider cures the breach. In the alternative, upon Provider's failure
to meet any Milestone Date the County may modify the Milestone Date schedule.
Should Provider or its representatives fail to cure the breach within seven(7) days,
or fail to reasonably agree to such modified schedule, County may immediately
terminate this Agreement in writing,without penalty or incurring further obligation
to Provider. This section shall not be interpreted to limit the definition of breach to
the failure to meet Milestone Dates.
4. Duration of Services
a. Term. The term of this Agreement shall be from Mays, 2026 to October 30, 2026.
b. Scheduling of Services
i) The Provider shall schedule and perform its activities in a timely manner so as to
meet the Milestone Dates listed in Section 3.
ii) Should the County determine that the Provider is behind schedule, it may require
the Provider to expedite and accelerate its efforts, including providing additional
resources and working overtime,as necessary,to perform its services in accordance
with the approved project schedule at no additional cost to the County.
iii) The Commencement Date for the Provider's Basic Services shall be May 5, 2026.
5. Compensation
a. Compensation for Basic Services. Compensation for Basic Services shall include all
compensation due the Provider from the County for all services satisfactorily (as
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determined by the County)performed pursuant to this Agreement. The maximum amount
payable for Basic Services is One Hundred Ten Thousand Dollars($110,000). In the event
the amount stated on an invoice is disputed by the County, the County may withhold
payment of all or a portion of the amount stated on an invoice until the parties resolve the
dispute. Payment for Basic Services shall become due and payable in direct proportion to
satisfactory services performed and work accomplished. Payments will be made as
Project milestones as set out in Section 3(a)(ii) are achieved up to the corresponding
milestone fee. (For example, Provider may invoice for the amount listed as the milestone
fee corresponding to the first milestone task upon County's acknowledgement of the
satisfactory completion of Task one. Upon the County's acknowledgement that the second
Task has been satisfactorily completed Provider may invoice for that corresponding
milestone fee.) Milestone fees shall be the maximum amount payable for its corresponding
milestone task which shall not be altered except by written amendment. Payments shall
be made within fifteen (15) days of an invoice.
b. Additional Services. County shall not be responsible for costs related to any services in
addition to the Basic Services performed by Provider unless County requests such
additional services in writing and such additional services are evidenced by a written
amendment to this Agreement.
6. Responsibilities of the County
a. Cooperation and Coordination. The County has designated (Travis Myren) to act as the
County's representative with respect to the Project who shall have the authority to render
decisions within guidelines established by the County Manager or the County Board of
Commissioners and who shall be available during working hours as often as may be
reasonably required to render decisions and to furnish information.
7. Insurance
a. General Requirements. Provider shall obtain, at its sole expense, Commercial General
Liability Insurance, Automobile Insurance, Workers' Compensation Insurance, and any
additional insurance as may be required by County's Risk Manager as such insurance
requirements are described in the Orange County Risk Transfer Policy and Orange
County Minimum Insurance Coverage Requirements (each document is incorporated
herein by reference and may be viewed at
http://www.orangecountVnc.gov/departments/purchasing division/contracts.php.) If
County's Risk Manager determines additional insurance coverage is required such
additional insurance shall consist of (if no additional insurance required mark
N/A as being not applicable). Provider shall not commence work until such insurance is
in effect and certification thereof has been received by the County's Risk Manager.
8. Indemnity
a. Indemnity. To the extent authorized by North Carolina law the Provider agrees, without
limitation, to defend, indemnify and hold harmless the County from all loss, liability,
claims or expense, including attorney's fees, arising out of or related to the Project and
arising from property damage or bodily injury including death to any person or persons
caused in whole or in part by the negligence or misconduct of the Provider except to the
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extent same are caused by the negligence or willful misconduct of the County. It is the
intent of this provision to require the Provider to indemnify the County to the fullest extent
permitted under North Carolina law.
9. Amendments to the Agreement
a. Changes in Basic Services. Changes in the Basic Services and entitlement to additional
compensation or a change in duration of this Agreement shall be made by a written
Amendment to this Agreement executed by the County and the Provider. The Provider
shall proceed to perform the Services required by the Amendment only after receiving a
fully executed Amendment from the County.
10. Termination
a. Other Termination. The Provider may terminate this Agreement based upon the County's
material breach of this Agreement; provided, the County has not taken all reasonable
actions to remedy the breach. The Provider shall give the County seven (7) days' prior
written notice of its intent to terminate this Agreement for cause. Either party may
terminate this Agreement upon notice to the other party that obligations pursuant to this
Agreement are made impractical due to declarations of emergency by Orange County or
by North Carolina due to events directly impacting Orange County. Both parties shall
remain responsible for all payment and performance due up to the receipt of such notice,
but shall have no further obligation or responsibility beyond that date provided the
terminating party has taken all reasonable steps to complete the performance of its
obligations.
b. Compensation After Termination.
i) In the event of termination, the Provider shall be paid that portion of the fees and
expenses that it has earned to the date of termination, less any costs or expenses
incurred by the County due to errors or omissions of the Provider. Upon request of
the County, the Provider shall submit to County all relevant documentation,
including but not limited to, job cost records, to support its claims for final
compensation.
ii) Should this Agreement be terminated,the Provider shall deliver to the County within
seven (7) days, at no additional cost, all deliverables that have been produced up to
that point, including any electronic data or files relating to the Project.
C. Waiver. The payment of any sums by the County under this Agreement or the failure of
a party to require compliance by the other party with any provisions of this Agreement or
the waiver by a party of any breach of this Agreement shall not constitute a waiver of any
claim for damages for any breach of this Agreement or a waiver of any other required
compliance with this Agreement.
d. Suspension. County may suspend the Basic Services and this Agreement at any time for
County's convenience and without penalty to County upon ten (10) days' notice to
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Provider. Upon any suspension by County, Provider shall discontinue the Basic Services
and shall not resume the Basic Services until notified to proceed by County.
11. Additional Provisions
a. Limitation and Assignment. The County and the Provider each bind themselves, their
successors, assigns and legal representatives to the terms of this Agreement. Neither the
County nor the Provider shall assign or transfer its interest in this Agreement without the
written consent of the other. There are no third-party beneficiaries of this Agreement and
nothing in this Agreement, express or implied, is intended to confer on any person other
than the parties hereto (and their respective successors, heirs and permitted assigns), any
rights, remedies, or obligations.
b. Governing Law. This Agreement and the duties,responsibilities, obligations and rights of
respective parties hereunder shall be governed by the laws of the State of North Carolina.
c. Compliance with Laws. Provider shall at all times remain in compliance with all
applicable local, state, and federal laws,rules, and regulations including but not limited to
all state and federal anti-discrimination laws, policies, rules, and regulations and the
Orange County Non-Discrimination Policy and Orange County Living Wage Policy(each
Orange County policy is incorporated herein by reference and may be viewed at
hqp://www.oran eg countync. og v/departments/purchasing division/contracts.php.) Any
violation of this requirement is a breach of this Agreement and County may immediately
terminate this Agreement without further obligation on the part of the County. This
paragraph is not intended to limit and does not limit the definition of breach to
discrimination. By executing this Agreement Provider affirms that Provider and any
subcontractors of Provider are and shall remain in compliance with Article 2 of Chapter
64 of the North Carolina General Statutes if at any point during the term of this Agreement
they employ any employees in North Carolina. By executing this Agreement Provider
certifies that Provider has not been identified, and has not utilized the services of any agent
or subcontractor identified, on the list created by the State Treasurer pursuant to G.S. 147-
86.58. By executing this Agreement Provider certifies that Provider has not been
identified, and has not utilized the services of any agent or subcontractor identified, on the
list created by the State Treasurer pursuant to G.S. 147-86.81.
d. Dispute Resolution. Any and all suits or actions to enforce, interpret or seek damages with
respect to any provision of, or the performance or non-performance of, this Agreement
shall be brought in the General Court of Justice of North Carolina sitting in Orange
County, North Carolina. It is agreed by the parties that no other court shall have
jurisdiction or venue with respect to such suits or actions. Binding arbitration may not be
initiated by either Party, however, the Parties may agree to nonbinding mediation of any
dispute prior to the bringing of a suit or action.
e. Entire Agreement. This Agreement, together with the RFP and its attachments and the
Proposal and its attachments, represents the entire and integrated agreement between the
County and the Provider and supersedes all prior negotiations, representations or
agreements, either written or oral. This Agreement may be amended only by written
instrument signed by both parties. Modifications may be evidenced by facsimile
signatures.
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f. Severability. If any provision of this Agreement is held as a matter of law to be
unenforceable, the remainder of this Agreement shall be valid and binding upon the
Parties.
g. Ownership of Work Product. Should Provider's performance of this Agreement generate
documents, items or things that are specific to this Project such documents,items or things
shall become the property of the County and may be used on any other project without
additional compensation to the Provider. The use of the documents, items or things by the
County or by any person or entity for any purpose other than the Project as set forth in this
Agreement shall be at the full risk of the County.
h. Non-Appropriation and Government Action. Provider acknowledges that County is a
governmental entity, and the validity of this Agreement is based upon the availability of
public funding under the authority of its statutory mandate.
In the event that public funds are unavailable or not appropriated for the performance of
County's obligations under this Agreement, then this Agreement shall automatically
expire without penalty to County immediately upon written notice to Provider of the
unavailability or non-appropriation of public funds.It is expressly agreed that County shall
not activate this non-appropriation provision for its convenience or to circumvent the
requirements of this Agreement.
In the event of a change in the County's statutory authority, mandate or mandated
functions, by state or federal legislative or regulatory action, which adversely affects
County's authority to continue its obligations under this Agreement, then this Agreement
shall automatically terminate without penalty to County upon written notice to Provider
of such limitation or change in County's legal authority.
i. Signatures. This Agreement together with any amendments or modifications may be
executed electronically. All electronic signatures affixed hereto evidence the consent of
the Parties to utilize electronic signatures and the intent of the Parties to comply with
Article I IA and Article 40 of North Carolina General Statute Chapter 66.
j. Notices. Any notice required by this Agreement shall be in writing and delivered by
certified or registered mail, return receipt requested to the following:
Orange County Provider's Name &Address
Attention: Travis Myren GAR Associates, LLC
P.O. Box 8181 855 NY-146, Suite 130
Hillsborough,NC 27278 Clifton Park,NY 12065
IN WITNESS WHEREOF, the Parties, by and through their authorized agents, have hereunder
set their hands and seal, all as of the day and year first above written.
ORANGE COUNTY: PROVIDER:
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By: By:
Travis Myren David Barnett, CEO/Member
Printed Name and Title
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ORANGE COUNTY-INTERNAL USE ONLY
Finance Information
Vendor Name: Vendor Contact Person: Phone: Address: City State:
Zip: Department: Amount: Purpose: Budget Code(s): Vendor#
Vendor Status with NCSOS: Vendor is a BOCC consultant: ❑Yes ❑No
Contract Details
Contract Type: ❑New ❑Amendment(Original Contract: )(Most Recent Amendment )
Effective Date End Date Notice Date (Notice Purpose )
Award
❑Approved by Board(Agenda Date: ❑Made or Administered by
Signature Authority
- ❑ BOCC Express Delegation(Agenda Date:
- Policy 9.4: ❑Under$5,000; ❑ Service Under$90,000; ❑ Construction Under$250,000
- ❑ Budget Policy Section XV(Capital Improvement Project:
Bidding
❑ Informal Bidding($30k-$90k); ❑ Formal RFP($90k+); ❑ Other(<$30k); ❑Exception(#----)
Department Affirmation
❑This agreement is approved as to technical form and content and I as Department Director affirmatively state work
on this project has not been initiated prior to execution of the agreement.
❑ This agreement is approved as to technical form and content. Services related to this agreement have already
begun or been completed.Description of the nature of the emergency condition that was addressed:
Department Director's Signature Date:
Information Technologies
This agreement has been reviewed and is approved as to information technology content and specifications:
Office of the Chief Information Officer Date:
❑Inapplicable because no hardware/software purchases or related services
Risk Management
This agreement is approved for sufficiency of insurance standards,specifications,and requirements:
Office of the Risk Management Officer Date:
Financial Services
This instrument has been pre-audited in the manner required by the Local Government Budget and Fiscal Control Act:
Office of the Chief Financial Officer Date:
Legal Services
This agreement is approved as to legal form and sufficiency:
Office of the County Attorney Date:
Clerk to the Board
All Docusign contracts must be copied to the Clerk upon completion: occlerkdocs@orangecountync.gov
The following signature block is for hard copies only and is not required for Docusign contracts:
Received for record retention:
Office of the Clerk to the Board Date:
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Attachment A-Milestone Payment Schedule
GARAssociates,LLC
An Evaluation of the Reappraisal and TaxAssessment Process in Orange County,
Scope of - Payment
-
Completion
Date
1. Scope of Work Items 3, 6, 8, and 9- Management Level May 30, $30,000
Analysis 2026
• Organization Capacity (SOW 3)
• Operational Efficiency (SOW 6)
• Communications and Transparency(SOW 8)
• Revaluation Cycle (SOW 9)
2. Scope of Work Items 1 and 7-Valuation and Office June $30,000
Practices Analysis 30,2026
• Process Review (SOW 1)
• Appeal Process (SOW 7)
3. Scope of Work Items 2,4,and 5-Statistical Analysis July 31, 2026 $35,000
and Review
• Schedule of Values (SOW 2)
• Data Quality and Accuracy(SOW 4)
• Statistical Analysis (SOWS)
4. Final Report, Presentations, and Project Close Out September $15,000
15, 2026
TOTAL COST $110,000
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IIIIAssociates
January 23, 2026
Ms. Jovana Amaro
Finance Manager — Purchasing
Orange County
North Carolina
Electronic Submission
RE: Response to RFP
RFP367-005469: GAR Associates, Evaluation of the Reappraisal and Tax Assessment Process in Orange
County, NC
Dear Ms. Amaro:
GAR Associates LLC appreciates the opportunity to provide our proposal for your consideration.
GAR has been in the real estate appraisal and consulting business for 65 years. We provide appraisal and
valuation services, including reassessment projects to municipalities across New York State and regionally. GAR
has performed hundreds of reassessment projects with 100% verification from New York State Office of Real
Property Services. In addition, we provide consulting services to clients in Virginia and Louisiana.
GAR routinely completes several municipal projects simultaneously and provides consulting and appraisal
services annually. Our team consists of designated and New York State Certified real estate professionals along
with many tenured team members with extensive experience.
In this proposal, GAR is partnering with Josh Myers of Josh Myers Valuation Solutions (JMVS). Since 2013, Josh
Myers Valuation Solutions has been providing solutions in the mass appraisal field in such areas as mass appraisal
model development, advanced sales ratio study analysis, and mass appraisal audits. Josh has a Masters degree
in Statistics from the University of Virginia, is an IAAO Fellow, and is starting his sixth term as a member of the
IAAO Research and Standards Committee. Josh has conducted years of research on vertical inequity and is
currently a key contributor to the newly revised draft of the IAAO Standard on Ratio Studies which includes a
new vertical inequity measure.
JMVS has worked extensively in North Carolina over the last 12 years, including with several clients on the NCPTS
CAMA system. In addition, Josh has been a part of numerous successful audits over the years that included
sales ratio studies and analyses of vertical inequity in addition to an analysis of mass appraisal practices. Some
relevant examples include: Cape Town (South Africa), Amelia County (Virginia), Cook County (Illinois),
Mecklenburg County (North Carolina), Wales (United Kingdom), and Washington (District of Columbia).
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE, NEW YORK 14221
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GAR
Associates
Jointly, GAR and JMVS offer an excellent combination of skill sets that aim to offer significant value to the County.
GAR has years of experience in implementing mass appraisal practices in a reassessment setting, including data
collection, valuation, and appeal management. JMVS has years of experience in sales ratio studies, including
analyses of vertical inequity, the development and review of mass appraisal models and other parts of the
schedule of values, the crafting of IAAO standards, and the conduction of best practice assessment audits. This
team presents experience both from inside and outside North Carolina. GAR and JMVS have partnered in the
past in various capacities and work well as a unified, collaborative team.
We are offering our proposal to conduct an audit of the tax assessment operation of Orange County, NC, as
defined in the scope of work presented in the RFP. This will result in a set of project conclusions and associated
recommendations. Recommendations will be clear and actionable, and they will be designed to enact meaningful
change. Recommendations will also be given on how to sequence the implementation of the project
recommendations. We are looking forward to working with the County and its Working Group in this effort.
We have organized the proposal with the instructions detailed in the RFP. If there is any additional information
you require, please contact me.
Respectfully,
GAR Associates LLC
David M. Barnett, MAI, SRA
CEO/Member
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
15
GAR
Project Organization
This proposal is to complete this project using a team-based approach, where each
member of the team brings something unique to the table.
GAR Associates brings extensive experience in reassessments across multiple localities,
including the collection of data, the management of appeals, and the valuation of real
property. In particular, David Barnett is an MAI appraiser and will be heavily involved in
the analysis of commercial properties. GAR will also provide basic project management
resources for this project.
Josh Myers Valuation Solutions (JMVS) brings extensive experience in sales ratio
studies, including analyses of vertical inequity, knowledge about mass appraisal models
and other components of the schedule of values, implementing best practice standards,
and the performance of other large audit projects. Josh lives in Virginia three hours
away from Orange County, NC.
Both GAR and JMVS will be involved in the entire project so that there is a unified final
product.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE, NEW YORK 14221
16
q GAR
! Associates
Technical Approach
The scope of work provided as a part of the RFP was exceptionally well-written and
clear. This technical approach is designed to accomplish that specific scope of work.
However, once the project begins, there may be new discoveries which expand the
scope to include additional questions.
The general plan is to perform an audit of valuation practices, the Schedule of Values,
data quality, quality of statistical work, and the values produced from multiple levels of
the 2025 Revaluation, with special attention paid to the issue of vertical inequity and
how any vertical inequity present can be rectified in the future. Also included will be
management level consulting such as an analysis of appropriate staffing levels,
operational efficiencies, public communications, and revaluation timelines. When
possible, guidance will be taken from IAAO Standards and State regulations. Clear,
actionable recommendations will finally be developed and presented to the Working
Group and other key stakeholders. A final formal report will be developed that includes
an executive summary and is written in a polished, professional fashion. Throughout
the project, the team will meet with the Working Group and/or Board of Supervisors on
a regular basis.
Several specific issues were mentioned in the scope of work that will be addressed,
including neighborhood delineation, land valuation, the handling of deferred
maintenance, land zoning regulations, vertical inequity, and commercial valuation.
The project will be conducted according to the following phases:
Phase I — Start-Up and Data Requests
Kick-Off Meeting —The project kick-off meeting will introduce all project participants
and stakeholders, as well as provide time for question and answer on project
particulars. This meeting will also establish meeting times for check-in meetings
moving forward.
A detailed project plan and project timeline will also be completed subsequent to the
Kick-Off Meeting and presented to the County for review. The project timeline would of
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.351h STREET SUITE 500 5500 MAIN STREET,SUITE 348
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17
GAR
course have the final report completed by July 31, 2026. This means that the draft
report should be completed no later than July 17, 2026 to allow time for County review.
Team members will request various information from the Tax Assessment Work Group
and the County Staff members, such as organizational charts, office policies and
procedures, and other office documentation.
The team will require remote access to the tax assessment files and programs, and all
other data related to the tax assessments and the reassessment program files, including
the file of validated market sales. The Schedule of Values would be requested as well.
The team will request documentation from the recent project including work plans,
meeting minutes (if available), and any other project related documentation.
The team will request documentation from the post project analysis.
Phase II — Staff Interviews
Team members will interview key staff members who were intimately involved in the
reassessment project, those with knowledge of the post project analysis, and tax
administration staff involved in day-to-day operations. Interviews will be conducted
either virtually or in person. Meetings will be recorded and documented.
Phase III — Technical Analysis
Team members will review the schedule of values, the quality of the existing statistical
tools and capabilities present, and other aspects of data or overall valuation quality.
The team will also do a fresh statistical analysis (including a sales ratio study) of the
County to discover the true nature of the issues that have arisen. This will also include
an analysis after appeals and neighborhood review changes. This will also include an
analysis of appeals both informal and formal. All statistical analyses will be conducted
in the R Statistical Software and be performed in compliance with IAAO standards
where appropriate.
Team members will review tax administration operations, job duties, and
responsibilities.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK, NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
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18
Associates
Data gathered in the staff interview phase will be analyzed with respect to what is
found in the technical analysis. The interplay of these two factors will yield the best
actionable recommendations.
Phase IV — Development of Conclusions and Recommendations in a Formal Report
In this phase, project findings and recommendations will be distilled and finalized by the
team. They will be written into a formal project report which will include an executive
summary and an abbreviated version for public consumption.
The project timeline is roughly defined as follows:
• Phase 1: Project Startup and Data Requests — April 2026
• Phase 2: Staff Interviews — April and May 2026
• Phase 3: Technical Analysis — May and June 2026
• Phase 4: Development of Conclusions and Recommendations in a Formal
Report — June and July 2026
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.351h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE, NEW YORK 14221
19
IIII GAR
Consultant Experience and Qualifications
Introduction to GAR Associates LLC
Your partner in providing Municipal Mass Assessments
GAR Associates was founded in 1961. We provide professional real estate appraisal
and consulting services throughout New York State, the Northeast, and the
United States. We feel we can provide our clients with the services they deserve
and expect. The partners of GAR, F. Cindy Baire and David M. Barnett, MAI, SRA
have a combined appraisal experience encompassing 56+ years.
At GAR we value service and quality at an affordable cost. We believe we provide the
best appraisal services backed by solid practices and methodology. We maintain a
high standard of quality, are consistently seeking out the latest technology applicable
to our industry. We have varied experience in commercial and residential markets,
housing projects, and unique and highly complex property valuations. This diversity
is the foundation that gives GAR the edge in valuing all classes of real estate.
GAR has a permanent full-time staff of highly trained professionals and technicians
who are friendly, dependable, and knowledgeable. Most members of our team hold
NYS licenses and certifications. Partner David M. Barnett holds an MAI and SRA
designation.
We maintain a library of information and appraisal valuation material that is made
available to our clients. Our company subscribes to several national high-level
appraisal and valuation data services.
With over 65 years of experience our goals are very clear. We are in the real estate
appraisal business full-time, providing our clients with professional and reliable
services. We are proud to serve communities throughout New York State, and we will
continue to provide the best appraisal support services available.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE, NEW YORK 14221
20
IIII GAtR
Introduction to GAR Associates
Experience and Training
Our appraisers not only have their own education and experience as a foundation
but also draw upon the collective knowledge of the entire team. To ensure the
highest level of quality and standards we provide continuous education and
training for our staff.
Our staff's experience encompasses a wide range of different property types,
including single-family residential, multi-family, industrial, commercial, unique, and
highly complex parcels, mixed use, vacant land, agricultural and leasehold interest
valuations. Many of our staff are experienced with valuations in litigation
procedures and are qualified to testify as an expert witness in the courts.
GAR has performed thousands of appraisal reports and hundreds of appraisal
projects across New York State. All of our appraisal projects performed for
municipalities have been 100% certified by NYSORPTS.
Some of our County clients include the counties/parishes include New York
Counties of Wayne, Columbia, Saratoga, Rensselaer, and Washington. In Virginia,
our client is Henry County and Louisiana Parishes of Orleans and Bossier.
Standards and Proven Methodology
We utilize industry standard methodology to determine values. We are highly
skilled in incorporating various approaches (cost, market, income) in our valuation
models. We abide by and exceed the standards set by the Appraisal Institute,
New York State and those set by our industry.
We consistently utilize the valuation tools provided in the New York State RPSV4
program as well as other CAMA providers such as Catalis, Tyler and Vision for our
appraisal projects. This experience enhances our experience in providing fee
appraisal assignments as well.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
21
GAR
1 f l Associates
Customer and Public Service
Our courteous and professional staff are experienced at handling all types of
inquiries from municipalities, taxpayers, financial institutions, and realtors. GAR
offers the services of a professional public relations and communications
professional who works closely with our clients to customize media and
communications for each municipality. Such services include podcasts, web
videos, educational materials and working closely with local media outlets.
Our goal is to create a transparent, educational, and approachable environment
whereby property owners feel comfortable and can communicate with our staff
easily and with results.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35+h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE,NEW YORK 14221
22
IIII GAtR
Commercial Services
Our commercial clients include banks and private lenders, investors, municipalities and
government agencies, developers and property owners, accounting firms, attorneys and
realtors. Our clients are national in scope, but our work effort is primarily concentrated
throughout Upstate New York and the Northeast. We have the experience and the
capability to service other northeastern and national territories.
Our commercial services include:
• Appraisals: Limited, Complete, and Court Ready narrative appraisals for a wide
variety of property types.
• Feasibility Studies
• Cost Segregation Analyses
• Expert Court Testimony
• Specialty Properties: Sub-Divisions, Health Care Facilities, Elderly Housing,
Hotels, Low-Income Housing, Hydro-Electric Facilities, CO-GEN, Industrial, Grain
Elevators
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK, NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
23
GAR
iAssociates
Revaluation
A revaluation is the process of determining the current market value of all taxable
properties in a municipality. Included in this process is the physical review of all
land, property, and improvements. The basic objective of a revaluation is to
achieve an equitable assessment so that each property bears only its fair share of
the property tax burden.
GAR offers full revaluation services from start to finish as well as modified
programs to fit the individual needs of each community. We are highly
experienced in helping municipalities and counties through all the phases of a total
or partial revaluation including meeting with government authority to explain need
and expectations, meeting with civic organizations and the public before
announcement notices are issued, providing expert testimony, educating, and
training of staff, boards and public.
Assessment Maintenance
When there are significant changes to the taxable property, the assessor will
establish market value of the property. These changes include new buildings,
major improvements, existing buildings, or a significant change in land use. This
annual adjustment to the assessed value of the property is referred to as annual
"Maintenance". A systematic and comprehensive analysis is completed to ensure
fair and equitable assessments.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
24
Goci R
Consulting Services
GAR provides our clients with a wide variety of consulting services including
municipalities, realtors, professional organizations, and individuals.
Because of our vast experience and expertise, we are regularly called to assist
municipalities, other professionals, and colleagues to find solutions for their
appraisal and valuation needs. Some of the services we provide include but
are not limited to:
• Training and consulting to help assessors who wish to build in-house
appraisal capabilities
• Innovative public information and taxpayer training programs to create
taxpayers understanding and acceptance of the assessment equity program.
• Expert testimony in litigation and court cases.
• Office Automation — Paperless.
• Educational and training on and off-site as needed by expert and experienced
professionals.
• Public Relations.
• Seminars and workshops.
• On-line assessment Systems.
• Website applications.
• Technical Support.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35rh STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE, NEW YORK 14221
25
IIR GAR
Associates
Introduction to GAR Associates
1. GAR offers a COMPLETE contained approach to the project to minimize
precious time and resources of our clients.
2. GAR takes a TEAM approach to our projects, ensuring that all stakeholders
are kept informed and up to date on project progress. We INVEST a great
deal of time and effort in communicating ideas and concepts necessary for a
successful end product.
3. GAR will provide a strong organizational structure that will facilitate the
needs of each client.
4. GAR utilizes technology and resources to maximize labor and create
efficiencies. Examples of advanced technologies include:
a. Costar
b. MLS
c. National Registers and Data Resources
d. Marshall & Swift Cost Data
e. Digital sketch program
f. Commercial Sales Data Base — County and Regional Wide
g. Customized Reports
5. GAR creates and maintains an open environment that promotes and
encourages participation.
6. GAR will provide NYS Licensed and Certified Real Estate Appraisers.
7. GAR will provide NYS Licensed and Certified General Real Estate
Appraisers.
8. GAR will provide Designated Appraisal Institute Members (MAI and
SRA)
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
26
JA
GAR
Associates
Qualifications
The following GAR staff members will be assigned to work under the scope of services
for this RFP:
Appraisers and staff:
• David Barnett, MAI, SRA Certified General Appraiser in New York, North Carolina,
Florida, Illinois, Massachusetts, Pennsylvania, Virgina, Louisiana, South Carolina,
Texas
CEO/Member
• Ryan Burns, NYS Certified Appraiser, Executive Director/Project Manager
• F. Cindy Baire, Special Counsel/Member, Public Relations
• Stephen Clark, NYS Certified General Appraiser
• Scott Schafer, MAI, NYS Certified General Appraiser
• David Archer, NYS Appraiser Assistant
• Scott Schedler, IAO, NYS Certified General Appraiser (30 Year Retired Assessor)
• Dr. Robert Jimerson, PHD, AI Engineer
• Randy Link, Sr. Systems Engineer/Manager
• Carolyn Kaminski, Sr. Systems Engineer
• Patrick Lee, Sr. Software Engineer — Full Stack
• Kevin Keenan, PR Consultant, President, Keenan Communications
Please see attached qualification details for each, including experience.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.351h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE, NEW YORK 14221
27
A,
CHAR
Associates
Consultant Experience and Qualifications
Josh Myers Valuation Solutions LLC was established in 2013. Josh Myers Valuation
Solutions (JMVS) operates as a mass appraisal consulting firm throughout the United
States and internationally, with around a dozen client projects occurring at some point
during each calendar year. JMVS has served over 50 clients in the mass appraisal field,
including the International Association of Assessing Officers (IAAO) and the
International Property Tax Institute (IPTI), as well as jurisdictions large and small.
Josh Myers of JMVS would be directly and continually involved with this proposed
project. He is a statistician and an independent mass appraisal consultant. He holds a
Masters Degree in Statistics from the University of Virginia. He is an IAAO Fellow, an
IAAO Award winner, a current member of the IAAO/IPTI Editorial Review Board, and a
current member of the IAAO Research and Standards Committee. As a member of the
IAAO Research and Standards Committee, Josh has been a key contributor to the
upcoming refresh of the Standard on Ratio Studies, which includes a new vertical
inequity measure, and other international standards such as the IAAO Standard on
Automated Valuation Models. Josh regularly performs mass appraisal model
development projects, ratio studies, statistical and best practices audits, expert witness
testimony, and other general consulting projects throughout the industry.
Josh Myers Valuation Solutions LLC has completed many projects involving
reassessment practices audits and ratio studies, including a detailed analysis of vertical
inequity (regressivity or progressvity). Each one of the provided references relate to
such projects; others are listed in Josh's CV, which is a part of this proposal. The
following is a description of the relevant projects Josh has a been a part of in the past:
Cape Town, South Africa
Josh has now completed two of these audits as a part of the IPTI team (2022 and
2025) and has been primarily responsible for the sales ratio study which includes
measures and plots of vertical inequity. In addition, Josh has also been responsible for
an analysis of mass appraisal timelines and sequencing, a review of mass appraisal
models, a review of sales validation procedures and practices, and report writing.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE,NEW YORK 14221
28
H I GAR
Amelia County,Virgnia
Josh was responsible for the entire review of assessment practices and the sales ratio
study relating to their 2023 Reassessment.
Cook County, Illinois
Josh led a team which completed a commercial valuation practices and statistical audit
in 2024. This included a detailed review of vertical inequity measures, as this is an
important issue locally in Chicago. It also included a complete review of their
commercial valuation practices, appeals procedures, and sales validation procedures.
Mecklenburg County, North Carolina
Josh performed a sales ratio study and detailed statistical analysis of the then-
controversial 2011 Reassessment, including an analysis of the secondary valuation work
performed by Pearson's Appraisal Service. This culminated in a presentation before the
County Board of Supervisors.
Wales, United Kingdom
Josh completed this audit as a part of the IAAO team in 2024, with his primary area of
responsibility being a detailed review of their residential valuation models and then a
sales ratio study of the resulting values.
Washington, DC
Josh completed this audit of commercial properties as a part of the IAAO team in 2021.
His primary area of responsibility was a sales ratio study, a review of office procedures
and timelines, a review of staffing, and a review of commercial valuation models.
Municipal Property Assessment Corporation, Ontario
Josh completed this audit as a member of the IPTI team (2016), with his primary area
of responsibility being the sales ratio study.
In particular, the Cook County project report is linked here:
cookcountyil gov/sites/g/files/ywwepo161/filesldocuments/2024-12/12 11 2024 -
Commercial Valuation Cook County Study.pdf as evidence of the level of work product
that should be expected. The scope of work also specified that an analysis of
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836,0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE,NEW YORK 14221
29
oAR
commercial valuation was a key part of this project, so it is relevant for that reason
also.
In addition, Josh Myers Valuation Solutions (JMVS) has extensive experience in
consulting projects both inside and outside North Carolina. Recent or current clients of
JMVS in North Carolina include Mecklenburg County, Forsyth County, Guilford County,
and Cumberland County. In each of those cases, Josh was responsible for the
development of mass appraisal models and other mass appraisal statistical reports,
including sales ratio studies. Thus, Josh is qualified to review mass appraisal models
and perform detailed sales ratio studies in Orange County. Throughout this work, Josh
has gained experience and knowledge with the NCPTS CAMA System.
In summary, Josh Myers Valuation Solutions has the requisite experience and
credentials to contribute to the project team in the areas of sales ratio studies, vertical
inequity analyses, and mass appraisal best practices. He has extensive experience
being a part of successful audit teams conducting similar analyses of reassessment
practices and valuation results.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE, NEW YORK 14221
30
HI GA
Consultants Capability and Capacity
Both GAR Associates and Josh Myers Valuation Solutions (JMVS) have both the
capability and capacity to complete this project prior to July 31, 2026. Both groups
have successfully completed large projects before and have no other work between
April and July 2026 that would impede the completion of this work. The team is looking
forward to this exciting project.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE, NEW YORK 14221
31
IIIIAssociates
GAR References
1. Mr. Bobby W. Edmiston, CLA
Assessor, Bossier Parish
Bossier Office
Bossier City Municipal Complex
2nd Floor
620 Benton Road
Bossier City, LA 71111
Email: bedmiston@bossierparish.org
Phone: (318) 401-1800
2. Mr. Brent Ardeneaux
Orleans Parish Assessor's Office
1300 Perdido Street
City Hall Room 4E01
New Orleans, LA 70112
Email: bardeneaux@orleansassessors.com
Phone: (504) 495-1916
3. Ms. Emily Murphy
Town of Amherst (NY) Assessor's Office
5583 Main St
Williamsville, NY 14221
Email: emurphy@amherst.ny.us
Phone: (716) 631-7038
4. Mr. Peter Gallo
Homesight Real Estate Appraisers and Consultants
11121 Carmel Commons Boulevard
Suite 175
Charlotte, North Carolina 28226
Email: peterg@homesightllc.com
Phone: (704) 578-8205
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.351h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE,NEW YORK 14221
32
I[II G `
Josh Myers Valuation Solutions References
1. Ken Joyner
Tax Assessor, Mecklenburg County
3205 Freedom Drive Suite 3500, Charlotte, N.C. 28208
Email: Ken.Joyner@mecklenburgcountync.gov
Phone: (980) 314-4226
2. Nolan Lawson
Revaluation Manager, Guilford County Tax Department
400 W Market St, Greensboro, NC 27401
Email: nlawson@guilfordcountync.gov
Phone: 336-641-4815
3. Shannon Hiss
Assessment Advisor, International Association of Assessing Officers
314 W. 10th Street, Kansas City, MO 64105
Email: hiss@iaao.org
Phone: 816-701-8177
4. Tami Botello
Chief of Real Estate and Mapping, Cumberland County
117 Dick Street, Room 530, Fayetteville, NC 28301
Email: tbotello@cumberlandcountync.Qov
Phone: 910-678-7507
5. Paul Sanderson
President, International Property Tax Institute
Email: psanderson@ipti.org
6. Michael Pollock
Deputy Tax Assessor / Collector, Forsyth County Tax Administration
201 North Chestnut Street, Winston-Salem, NC 27101
Email: pollocmd@forsyth.cc
Phone: 336-703-2352
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35'h STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK, NY 10001 WILLIAMSVILLE,NEW YORK 14221
33
I1I1 GAtR
7. Jim Thompson
Director of Property Tax Policy, Cook County Office of the President
118 N. Clark Street, Chicago, IL 60602
Email: James.Thompson@cookcountyiil.gov
Phone: 312-502-8543
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35fh STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE, NEW YORK 14221
34
GAR
Associates
Total Cost Proposal and Cost for Each Work Element or Project Phase
The Technical Approach discussed is our general methodology for accomplishing the
scope of work included in the RFP. We believe it makes more sense to divide the cost
proposal up by three major categories in the scope of work rather than by project
phase, with the exception of the formal report which is broken out separately.
Scope of Work Items 3, 6, 8, and 9 — Management Level
• Organization Capacity (SOW 3)
• Operational Efficiency (SOW 6)
• Communications and Transparency (SOW 8)
• Revaluation Cycle (SOW 9)
Cost Proposal: $30,000
Scope of Work Items 1 and 7 — Valuation and Office Practices
• Process Review (SOW 1)
• Appeal Process (SOW 7)
Cost Proposal: $30,000
Scope of Work Items 2, 4, and 5 — Statistical Analysis and Review
• Schedule of Values (SOW 2)
• Data Quality and Accuracy (SOW 4)
• Statistical Analysis (SOW 5)
Cost Proposal: $35,000
Formal Report
Cost Proposal: $15,000
Total Cost Proposal: $110,000
Note that if the formal report option is not chosen then only a short executive summary
of project findings and recommendations will be given without a narrative discussing
the findings and project methodology in depth. Also, for the sake of clarity, both
operational and statistical analysis will be included in all aspects of the project, not just
the third item above. These items in this cost proposal are separated upon request, but
this proposal is fully able to accomplish the entire Statement of Work.
CAPITAL REGION OFFICE:
855 NY-146 SUITE 130 CLIFTON PARK,NEW YORK 12065 TEL.518.579.3770 FAX.518.579.3773
TOLL FREE: 1.800.836.0382
NYC OFFICE WNY OFFICE
224 W.35th STREET SUITE 500 5500 MAIN STREET,SUITE 348
NEW YORK,NY 10001 WILLIAMSVILLE,NEW YORK 14221
35
SUBMIT WITH PROPOSAL
ADDENDUM ACKNOWLEDGEMENT FORM
Consultants must acknowledge receipt of addendums posted by Orange County before the
RFP/RFQ deadline. Please initial for Addendums received.
DB
Addendum No 1
Addendum No 2
Addendum No 3
36
SUBMIT WITH PROPOSAL
STATE OF NORTH CAROLINA
AFFIDAVIT
ORANGE COUNTY
I,_David M. Barnett, MAI,SRA CEO/Member—(the individual attesting below), being duly authorized by and on
behalf of—GAR Associates LLC (the entity bidding on project hereinafter"Employer") after first being duly
sworn hereby swears or affirms as follows:
1. Employer understands that E-Verif is the federal E-Verify program operated by the United States
Department of Homeland Security and other federal agencies, or any successor or equivalent program used to verify
the work authorization of newly hired employees pursuant to federal law in accordance with NCGS§64-25(5).
2. Employer understands that Employers Must Use E-Verify. Each employer,after hiring an employee to work
in the United States,shall verify the work authorization of the employee through E-Verify in accordance with
NCGS§64-26(a).
3. Employer is a person, business entity, or other organization that transacts business in this State and that
employs 25 or more employees in this State. (mark Yes or No)
a. YES or
b. NO X
4. Employer's subcontractors comply with E-Verify,and if Employer is the winning bidder on this project
Employer will ensure compliance with E-Verify by any subcontractors subsequently hired by Employer.
This 23rd day of January 2026.
P� mS
Signature of Affiant
Print or Type Name: _David. M. Barnett_
Florida
State of WW*C ina, Lake County
D
Signed and sworn to(or affirmed) before me,this the 23rd X' ,\uuuron„
CARRIEJENNEWEIN
Notary Public-State of Florida
day of January 20 26
Q l Commission#HH 652021
My Commission Expires: Expires on enarchls,2oza
03/16/2029
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Nota y Public
Notarized remotely online using communication technology via Proof.
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SUBMIT WITH PROPOSAL
ORANGE COUNTY NONDISCRIMINATION CERTIFICATION
The undersigned bidder or proposer hereby certifies and agrees that the following
information is correct:
1. In preparing its enclosed bid or proposal, the undersigned bidder or proposer has
considered all bids and proposals submitted from qualified, potential subcontractors and
suppliers, and has not engaged in discrimination as defined in Section 12-52 of the
Orange County Non-discrimination Ordinance.
2. Without limiting any other remedies that Orange County may have for a false
certification, it is understood and agreed that, if this certification is false, such false
certification will constitute grounds for Orange County to reject the bid or proposal
submitted with this certification, and terminate any contract awarded based on such bid
or proposal. It shall also subject the bidder or proposer to disqualification from
participating in county contracts or bid processes for up to two years.
3. As a condition of contracting with Orange County, the undersigned bidder or
proposer agrees to promptly provide to Orange County all information and
documentation that may be requested by Orange County from time to time regarding
the solicitation and selection of suppliers and subcontractors in connection with this
solicitation process. Failure to maintain or failure to provide such information constitutes
grounds for Orange County to reject the bid or proposal and to terminate, without
penalty to Orange County, any contract awarded on such bid or proposal. All such
information and documentation shall be maintained for a period of three years after the
expiration of the contract.
4. As part of its bid or proposal, the undersigned bidder or proposer shall provide to
Orange County a list of all instances within the past ten years where a complaint was
filed or pending against bidder or proposer in a legal or administrative proceeding
alleging that bidder or proposer discriminated against its subcontractors, vendors,
suppliers, or commercial customers, and a description of the status or resolution of that
complaint, including any remedial action taken.
5. As a condition of submitting a bid or proposal to Orange County the undersigned
bidder or proposer agrees to comply with the Orange County Non-discrimination
Ordinance. Falsification of this certification shall constitute a violation of the Orange
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County Non-Discrimination Ordinance and shall be grounds for rejection of the bid or
proposal or termination of an existing contract, without fault or further obligation to
Orange County.
6. As a condition of submitting a bid or proposal to Orange County the undersigned
bidder or proposer agrees that Orange County may consider the information submitted
as part of this certification in its determination of the responsibility of the undersigned
bidder or proposer. The undersigned bidder or proposer, as the case may be, waives
the right to challenge the rejection of a bid or proposal when such rejection is based, in
its entirety, on information submitted as part of this certification.
The bidder or proposer certifies the undersigned has full authority to sign on its behalf.
By:
David M. Barnett, MAI,SRA CEO/Member
Printed Name and Title
On behalf of GAR Associates LLC
Company or Corporate name
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SUBMIT WITH PROPOSAL
Supplemental Vendor Information: HISTORICALLY UNDERUTILIZED BUSINESSES
Vendor Name:
GAR Associates LLC Date: 1-23-26
Per G.S. 143-128.4, Historically Underutilized Businesses(HUBs)consist of minority,women and disabled
business firms that are at least fifty-one percent (51%) owned and operated by an individual(s) who are
members of the following groups: Black, Hispanic, Asian American, American Indian, Female, Disabled,
Disadvantaged.
The Vendor shall respond to question No 1 and No 2 below.
1) Is Vendor a Historically Underutilized Business? ❑ Yes X No
If yes, please select from the following:
Ethnicity: Gender Disabled
❑ Black ❑ Male ❑ Yes
❑ Hispanic ❑ Female ❑ No
❑ Asian American
❑ American Indian
2) Is Vendor Certified with North Carolina as a Historically Underutilized Business? ❑ Yes ■❑ No
If so, state HUB classification:
Any questions concerning NC HUB certification, contact the North Carolina Office of Historically
Underutilized Business: �at (919) 807-2330.
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David M. Barnett, MAI, SRA
Present Occupation
Mr. Barnett is a member and CEO of GAR Associates LLC. Mr. Barnett has been a full-time real estate appraiser
and consultant with GAR Associates since 2003, dividing his time between government projects (valuation and
revaluation), commercial real estate fee appraisal reports, tax certiorari appraisal reports and expert testimony.
Mr. Barnett also works directly with the Software Solutions Development Team at GAR and is involved in creating
and enhancing various software verticals supported by GAR.
Education
State University of New York at Fredonia
Bachelor of Science—Business Administration
Management of Information Systems
Certifications
Certified General Real Estate Appraiser
New York State—Certificate No. 46-9783 Louisiana — License No. APR.05110-CGA
North Carolina — License No. A8708 Massachusetts— License No. 1000347
South Carolina — License No. 8218 Texas— License No. 1381384
Pennsylvania — License No. GA004690 Virginia — License No. 4001018612
Florida— License No. RZ4556
Professional Designations
- MAI awarded by the Appraisal Institute
- SRA awarded by the Appraisal Institute
Professional Achievements
- Qualified Supervisory Appraiser by the New York State Department of State
Appraisal Courses/Seminars Attended and Successfully Completed
Mr. Barnett has attended numerous courses and seminars, most of which were provided through the Appraisal
Institute, pertaining to many aspects of real estate and business valuation, and consulting between 2003 and the
present.The courses included the required curriculum of both the Appraisal Institute and New York State required
for the New York State General Appraiser Certification.
Continuing education courses have included standards of professional appraisal practice and business practice &
ethics on a routine basis. Some of the seminar topics included business practice, discounted cash flow analysis,
forecasting revenues and operating expenses related to income property valuation, green building architecture
and standards, and numerous others.
Valuation Experience
Property Types Appraised
Appraisal work includes a wide range of vacant land, improved commercial, office, retail, retail, industrial, mixed
use, unique and highly complex, single and multi-family residential property types.
Professional Territory Covered
Mr. Barnett has appraised property throughout New York State, including the Counties of Albany, Chautauqua,
Chemung, Columbia, Erie, Essex, Genesee, Montgomery, Monroe, Nassau, Niagara, Oneida, Onondaga, Orange,
Putnam, Rensselaer, Saratoga, Schenectady, Seneca, Steuben, Sullivan, Suffolk, Ulster, Warren, Washington,
Wayne, Westchester and lastly, various Parishes in Louisiana.
Clients
Clients include a variety of lending institutions, mortgage brokers, municipalities, government agencies,attorneys
and private users.
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Mass Appraisal Projects
GAR Associates (GAR) was founded in 1961. We have a long history of providing full assessment services
throughout New York State. In the early 1970's, NYS established standard procedures and systems on the State's
first reassessment effort. GAR worked with New York State to establish those procedures and practices. Since
that time, GAR has worked closely with all of the stakeholders in the real property assessment arena to enhance
the assessment process. We combine a broad range of experience with specialized knowledge of the real estate
market, reflecting over one hundred fifty years of accumulated experience. We have extensive experience in data
collection utilizing the latest technology,modeling and valuation of real estate in New York. GAR has a long history
of providing reassessment and support services to municipal clients ranging from small to large towns,cities and
jurisdictions.
- Supervised successful comprehensive data collection and verification projects to various municipalities
across New York State
- Assisted New York State municipalities with expert testimony in litigation and court cases
- Provided full-scale valuation services for residential, commercial and unique/highly complex properties to
various municipalities across New York State
- Assumed the role of liaison between assessors'offices and town Administrators
- Developed and managed innovative municipal wide public information and taxpayer training programs to
educate property owners on the property assessment process
- Created and deployed custom on-line assessment systems, applications and programs instrumental in
automating and improving the efficiency of multiple New York State assessment offices.
Mass Appraisal Projects Completed
Town of Bethlehem,Albany Co., NY Town of Carmel, Putnam Co., NY
Town of Ellicottville, Cattaraugus Co., NY Town of East Greenbush, Rensselaer Co., NY
Town of French Creek, Chautauqua Co., NY Town of Hoosick, Rensselaer Co., NY
City of Jamestown, Chautauqua Co., NY Town of Sand Lake, Rensselaer Co., NY
Town of Mina, Chautauqua Co., NY Town of Schodack, Rensselaer Co., NY
Town of Sherman, Chautauqua Co., NY City of Troy, Rensselaer Co., NY
Town of Gallatin, Columbia Co., NY Town of Malta, Saratoga Co., NY
City of Hudson, Columbia Co., NY Town of Moreau, Saratoga Co., NY
Town of Stuyvesant, Columbia Co., NY Town of Stillwater, Saratoga Co., NY
Town of Alden, Erie Co., NY Town of Waterford, Saratoga Co., NY
Town of Amherst, Erie Co., NY Town of Niskayuna, Schenectady Co., NY
Town of Clarence, Erie Co., NY Town of Rotterdam, Schenectady Co., NY
*Town of North Elba, Essex Co., NY Town of Covert, Seneca Co., NY
City of Johnstown, Fulton Co., NY Town of Bath, Steuben Co., NY
City of Batavia, Genesee Co., NY City of Corning, Steuben Co., NY
Town of Florida, Montgomery Co., NY Town of Forestburgh, Sullivan Co., NY
City of Lockport, Niagara Co., NY City of Kingston, Ulster Co., NY
Town of Lockport, Niagara Co., NY *Town of Saugerties, Ulster Co., NY
Town of Cicero, Onondaga Co., NY Town of Mamaroneck, Westchester Co., NY
*Town of Salina, Onondaga Co., NY
*Commercial Project
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Real Property Software Solutions
GAR Associates Software Solutions Division has grown out of an increased client need to leverage technology-
based products and services. On an annual basis, GAR Associates services over 60 jurisdictions and completes
various software vertical implementations including:
- Deployment of municipal interactive assessment websites.
- Property value related Al software.
- Customer service AI assisted solutions.
- Online assessment appeal related platforms.
- Customized office workflow software solutions.
Jurisdictions
City of Batavia, Genesee Co., N.Y. Town of Moreau, Saratoga Co., N.Y.
City of Cohoes, Albany Co., N.Y. Town of Newfane, Niagara Co., N.Y.
City of Lockport, Niagara Co., N.Y. Town of Niagara, Niagara Co., N.Y.
City of Newburgh, Orange Co., N.Y. Town of Oakfield, Genesee Co., N.Y.
City of Niagara Falls, Niagara Co., N.Y. Town of Pavillon, Genesee Co., N.Y.
City of North Tonawanda, Niagara Co., N.Y. Town of Pembroke, Genesee Co., N.Y.
City of Rye, Westchester Co., N.Y. Town of Pendleton, Niagara Co., N.Y.
City of Saratoga Springs, Saratoga Co., N.Y. Town of Porter, Niagara Co., N.Y.
City of Tonawanda, Erie Co., N.Y. Town of Ramapo, Rockland Co., N.Y.
County of Cayuga County, N.Y. Town of Rotterdam, Schenectady Co., N.Y.
County of Essex County, N.Y. Town of Royalton, Niagara Co., N.Y.
County of Genesee County, N.Y. Town of Rye, Westchester Co., N.Y.
County of Greene County, N.Y. Town of Salina, Onondaga Co., N.Y.
County of Livingston County, N.Y. Town of Scarsdale, Westchester Co., N.Y.
County of Montgomery, N.Y. Town of Somerset, Niagara Co., N.Y.
County of Niagara County, N.Y. Town of Stafford, Genesee Co., N.Y.
County of Rensselaer County, N.Y. Town of Victor, Ontario Co., N.Y.
County of Saratoga County, N.Y. Town of Wheatfield, Niagara Co., N.Y.
County of Wayne County, N.Y. Town of Wilson, Niagara Co., N.Y.
Town of Alabama, Genesee Co., N.Y.
Town of Alexander, Genesee Co., N.Y. Bossier Parish, LA
Town of Arcadia, Wayne Co., N.Y. Orleans Parish, LA
Town of Batavia, Genesee Co., N.Y.
Town of Bergen, Genesee Co., N.Y.
Town of Bethany, Genesee Co., N.Y.
Town of Byron, Genesee Co., N.Y.
Town of Cambria, Niagara Co., N.Y.
Town of Cheektowaga, Erie Co., N.Y.
Town of Cicero, Onondaga Co., N.Y.
Town of Clarence, Erie Co., N.Y.
Town of Darien, Genesee Co., N.Y.
Town of Elba, Genesee Co., N.Y.
Town of Hartland, Niagara Co., N.Y.
Town of Haverstraw, Rockland Co., N.Y.
Town of Lancaster, Erie Co., N.Y.
Town of Leroy, Genesee Co., N.Y.
Town of Lewiston, Niagara Co., N.Y.
Town of Lockport, Niagara Co., N.Y.
Town of Malta, Saratoga Co., N.Y.
Town of Mamaroneck, Westchester Co., N.Y.
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GAR ASSOCIATES LLC
Appraisal Institute`K
Prq/tsssionals Providing neal Esiale Solutions
This certifies that
Daaid A IYanfett
has been admitted to membership as an
MAI Member
in the Appraisal Institute and is
entitled to all the rights and privileges of membership
subject only to the limiting conditions set forth from time to time
in the Bylaws and Regulations of the Appraisal lustitute.
In Witness Whereof,the Board of Directors of the Appraisal Institute has
authorized this certificate to be signed in its behalf by the['resident,and the
Corporate Seal to be hereunto affixed on this 14th day of.lune 2021.
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Appraisal Institute
Pl-q t,•siouals Pmoitlirr,c;Beal Eslcale Solution,
This certifies that
David A Au lfett
has been admitted to membership as an
SRA Member
in the Appraisal Institute and is
entitled to all the rights and privileges of membershifi
subject only to the limiting conditions set forth from time to time
in the Bylaws and Regulations of the Appraisal Institute.
In Witness Whercof,the Board of Directors of the Appraisal Institute has
authorized this certificate to be signed in its behalf by the['resident,and the
Corporate Seal to be hereunto affixed on this 16th day of March 2020.
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Curriculum Vitae - Josh Myers
Knowledge and Skills
Statistics
General knowledge of advanced statistics, probability, and mathematics. Expertise in the application of advanced
valuation modeling and statistical analysis to real-world housing data.
Valuation of Real Property
Knowledge of mass appraisal valuation standards and best practices. Expertise in the following areas of mass appraisal
of real property: automated valuation model (AVM) development and implementation, ratio studies and other
performance analyses, business process consulting,valuation model oversight and review, and expert witness testimony.
Work Experience
Statistical Consultant and President Josh Myers Valuation Solutions-02/2013 to Present
Josh Myers Valuation Solutions offers a wide array of consulting services for the mass appraisal and real estate valuation
field including valuation model building and implementation, ratio study analysis, other forms of statistical analysis, expert
witness testimony, valuation practices review, and general business process analysis. Josh has successfully completed
over 50 projects and served dozens of clients, including local governments, mass appraisal software vendors, IAAO
(International Association of Assessing Officers), IPTI (International Property Tax Institute), and others.
Business Systems Analyst Thomson Reuters: Tax and Accounting- Government Division - 12/2011 to 01/2013
Responsibilities included the software design of statistical and modeling functionality.
CAMA Modeler Analyst. City of Norfolk. Va. - 10/2008 to 12/2011
Primary responsibilities included the design of regression modeling methodology, strategy, and implementation.
Education
University of Virginia University of Virginia
Master of Science -2007 Bachelor of Science -2005
Field: Statistics Double Major: Physics and Mathematics
Publications
Journal of Property Tax Assessment and Administration
"Using Geographic Attribute Weighted Regression for CAMA Modeling"
Applied a modified form of Geographically Weighted Regression to three mass appraisal data-sets. The model achieved
the best results when compared to other competing models, including models submitted by other experts and academics
from a contemporaneous valuation model development competition. Article was co-authored with J Wayne Moore, PH.D.
"A Review of Vertical Equity Measures in Property Assessments"
Compared various vertical inequity detection approaches using a simulated dataset. The various approaches were
compared based on the degree of bias discovered in several different vertical inequity scenarios. Article was co-authored
with other members of the IAAO Statistical Tools and Measures Task Force: Carmela Ouintos, Kristie Foster, Molly
Hayes, Luc Hermans, Michael McCord, Vilma Vielma, and Cory Yemen.
Professional Accomplishments
IAAO Fellow (Awarded in 2025)—Member of the IAAO Fellows Council, Awarded for Exceptional Contributions to the
Assessment Industry
IAAO Outstanding Technical Essay Award (2011) -"Using Geographic Attribute Weighted Regression for CAMA
Modeling"
Member of the IAAO/ IPTI Editorial Review Board (2011 - present) -Periodically reviews technical valuation-related
papers for publication
Member of IAAO Technical Standards Sub-Committee (2016, 2017) - Prepared technical mass appraisal standards,
including the current Standard on Automated Valuation Models
Member of IAAO AVM Global Credentialing Task Force (2018, 2019, 20211—Worked on a global credential for AVM use.
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Member of IAAO Standard on Verification and Adjustment of Sales Task Force (2019)—Worked on a revised Standard.
Member of IAAO Ethics Committee (2022)-Tasked with handling ethics cases for the organization.
Member of the IAAO Statistical Tools and Measures Task Force (2022, 2023) -Tasked with researching statistical
techniques.
Member of the IAAO Research and Standards Committee (2023, 2024 2025, 2026) - Prepared technical mass appraisal
standards, including an upcoming revision to the Standard on Ratio Studies.
Expert Witness Testimony (Current and Upcoming)
North Carolina Property Tax Commission (2015) — Deposition and Hearing
Missouri State Tax Commission (2018, 2023, upcoming in 2026) — Deposition and Hearing
Circuit Court of Dane County, WI (trial upcoming in 2026)
Court of Common Pleas of Crawford County, PA (trial upcoming in 2026)
Supreme Court of the State of New York County of New York (trial upcoming in 2026)
Expert Report/Litigation Support Services
Mecklenburg County, NC (2015)
St. Louis County, MO (2018, 2023, 2025)
New Castle County, DE (2019)
Allegheny County, PA (2022)
Knox Law Firm (2022 to 2025, various cases)
Law Offices of Lawrence J. Berger, P.C. (2019 to 2025)
Kansas City Hispanic Economic Development Corporation (2019 to 2020)
City of Madison, WI (2025)
Community Justice Project (2024 to 2025)
Conference Presentations
Aumentum User's Group Conference
2009-"Improving CAMA Modeling With GIS Location Data" (Along with J. Wayne Moore PhD)
2011 - "GAWR Extended Research: Using GIS X-Y Location Coordinates To Improve Market Value Estimates"(Along
with J. Wayne Moore PhD)
2011 -"Handling Sales In ProVal-A Window into the City of Norfolk's Sales Archiving Process"
2014-"Regression Modeling Using Third Party Tools"
2018—"California Market Models—Challenges and Solutions" (With Aron Villenueva, Chris Gray, and William Pleake)
GIS Valuation Technologies Conference
2010-"Using Geographical-Attribute Weighted Regression for CAMA Modeling" (Along with J. Wayne Moore PhD)
2011 -"GAWR Extended Research"(Along with J. Wayne Moore PhD)
2012- "Comparing Vertical Inequity Detection Methods Using Simulated Data"
2013-"How to Detect Vertical Inequity More Accurately"
2014-"The COD: A Misunderstood Measure of Equity"
2014-"Location: The Great Equalizer"
2015-"What's So Great about R?-The Skinny on the R Statistical Software"
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2016-"Unique Applications of Geographically Weighted Regression"
2017-"Vertical Equity Decathlon: PRD vs. PRB"
2019-"Representative Sales Samples in Mass Appraisal: Tests and Remedial Measures"
2022-"Amazing Dashboards Using R Shiny"
2023- "The Most Important Statistical Issues in the Vertical Inequity Debate - Explained"
2024- "Quantifying Bias in Vertical Inequity Detection Methods"
2025- "Proposing a New Market Value Proxy for Vertical Inequity Detection"
GIS Valuation Technologies Conference Workshop
2016- "Basics of the R Statistical Software"
2017-"Basics of the R Statistical Software"
2021 - "Mass Appraisal Valuation Modeling in R or SPSS Workshop" (Along with a group of others)
2022- "Mass Appraisal Valuation Modeling in R or SPSS Workshop" (Along with a group of others)
IAAO International Conference on Assessment Administration
2010-"Using Geographical-Attribute Weighted Regression for CAMA Modeling"(Along with J. Wayne Moore PhD)
2012-"Evaluating Vertical Inequity Detection Methods Using Simulated Data: Problems and Solutions"
2013-"Testing Geographic Attribute Weighted Regression (GAWR) and New Cost Models in Jefferson County,
Kentucky" (Along with J. Wayne Moore PhD and Tony Lindauer)
2014-"Impact of Heterogeneity and Age on COD"
2015-"Improving Data Quality Using Statistical Analysis"
2017-"Vertical Equity Examined and Options Reviewed" (Panel along with Robert Denne, Alan Dornfest, Carmela
Quintos PhD, and Mark Sunderman PhD)
2017-"Standard on Automated Valuation Models (AVM's)" (Panel along with August Dettbarn, Alan Dornfest, and Patrick
O'Connor)
2018—"California Market Value Models—Challenges and Solutions" (Along with Christopher Gray, Aron Villanueva, and
William Pleake)
2020—"AVM Showdown: A Performance Comparison of Today's Most Popular Modeling Techniques" (Along with Paul
Bidanset)
2022-"Eight Mistakes to Avoid When Building Your Model Development Process"
2023-"How to Implement Regression Modeling in a Small Jurisdiction" (Along with Stephenie Love)
2025—"A Panel Discussion on Key Updates to the IAAO Standard on Ratio Studies" (Along with Russ
Thimgan and Luc Hermans)
2025 — "From Audit to Action: Rebuilding Trust in Cook County's Commercial Valuation System" (Along with
Jim Thompson)
Virginia Association of Assessing Officers Annual Conference
2016- "Five Things You Probably Don't Know About Ratio Studies"
2022- "Assessing at Market Value in a Rapidly Increasing Market"
2023- "How to Implement Regression Modeling in a Small Jurisdiction" (Along with Stephenie Love)
Virginia Association of Assessing Officers Educational Seminar
2013- "Statistical Observations on Mass Appraisal"
2024- "Eight Mistakes to Avoid when Designing your Model Development Process"
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IPTI Spatial Analysis Symposium
2011 - "R Software for Analysis in Real Estate Assessment"
2011 - "GAWR Research"
North Carolina Department of Revenue Advanced Real Property Seminar
2014-"Mass Appraisal Modeling Using GIS"
The Digital Future of Assessing -Vision Government Solutions Web Series
2021 - "Ten Modeling Mistakes You Want to Avoid" (Along with Paul Bidanset and Rue] Williamson)
List of Clients
Direct Clients
+ Mecklenburg County, NC- Calibration of Model Factors for 2027 Reassessment; Equity Ratio Study (2024);
Calibration of Model Factors for 2023 Reassessment; Calibration of Model Factors for 2019 Reassessment; Ratio
Study Analysis of 2011 Reassessment; Expert Witness Testimony in 2015
+ Johnston County, NC-2019 Reassessment Ratio Study Analysis
+ Forsyth County, NC- Comparable Sales Analysis for 2017 Reassessment; Comparable Sales Analysis for 2021
Reassessment; Comparable Sales Analysis for 2025 Reassessment; Gross Rent Multiplier Analysis; Ratio Study
Analysis;Time Adjustment Determination Tool; Cost Model Analysis for 2017 Reassessment; Cost Model Analysis for
2021 Reassessment; Cost Model Analysis for 2025 Reassessment;Twice-Annual Sales Reports (2014-2025);Annual
Reports (2019-2025);
+ City of Minneapolis, MN - Residential and Commercial Model Building (2016-2019).
+ Hennepin County, MN -Apartment Income Model Building in 2018
+ Riverside County, CA- Comparable Sales Model Building and Direct Market Model Building for New Software
Implementation (2016-2017)
+ St. Louis County, MO- Ratio Study and Expert Witness Testimony (2017-2018); Ratio Study and Expert Witness
Testimony (2022-2023); Ratio Study and Expert Witness Testimony(2024-2025);
+ Bearing Commercial Appraisal - Development of R Shiny Analysis Tool in 2019
+ Bureau of Governmental Research- Orleans Parish Ratio Study in 2019
+ Kansas City Hispanic Economic Development Corporation-Jackson County Ratio Study and Litigation Support (2019-
2020)
+ The Law Offices of Lawrence J. Berger P.C. - New York City Ratio Study(2019-2025)
+ City of Elgin, IL- Ratio Study in 2021
+ City of Portsmouth, Va. - Residential Valuation Model Development(2021-2022); Mass Appraisal Model Development
and Associated Analyses (2025-2026);
+ City of Poquoson, Va. - Residential Valuation Model Development in 2022
+ Amherst County, Va. - Sales Ratio Study of 2020 Reassessment; Review of Valuation Methodology Employed in 2020
Reassessment; Litigation Support in 2022;
+ Amelia County, Va. - Independent Assessment Review and Sales Ratio Study (2023)
+ Larimer County, Co. - General Valuation Related Advice (2021)
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+ GAR Appraisal Group-Statistical Modeling Projects(2022-2024); Software Design Project (2024); Market Trend
Analyses (2023-2024);
+ Vision Government Solutions- New Employee Training in Value Approximation and Statistical Analysis in 2022;
Valuation Support for New Customer On-Boarding (2023)
+ Allegheny County, PA- Litigation Support Services (2022)
+ Cumberland County, NC- Model Development Work (2022-2025)
+ Cook County President's Office - Support in Property Tax System Audit(2022-2023); Commercial Valuation Practices
Review and Sales Ratio Study(2024); Implementation Support for Commercial Valuation Practices (2025);
+ Knox Law Firm- Ratio Study in 2022 in Forest County, PA; Ratio Study in 2023 in Crawford County, PA; Ratio Study
in 2024 in Franklin County, PA; Ratio Study in 2025 in Crawford County, PA;
+ City of Falls Church, VA- Residential Valuation Model Development(2022, 2023)
+ Fayette County, KY- Equity Analysis of Valuation Models (2023)
+ Palm Beach County, FL- Development of Residential Time Trends (2023, 2024, 2025, 2026); Valuation Model
Improvement Analysis (2024, 2026);
+ Tulsa County, OK- Mentorship on Residential Valuation Model Development(2023)
+ Guilford County, NC- Statistical Support for the 2026 Reassessment(2024-2025); Statistical Analysis and Reporting
Post 2026 Reassessment (2026);
+ Community Justice Project- Ratio Study for Northumberland County, PA(2024);
+ Henry County, VA—Modeling Support for 2026 Reassessment
+ City of Madison—Residential Valuation Model Implementation (2024—2025; 2026); Expert Witness Testimony and
Litigation Support (2025); Land Model Development (2026);
+ City of Philadelphia, PA—Mass Appraisal Model Implementation Services (2026)
+ Franklin County, OH—Statistical Project Monitor for 2026 Triennial Update (2025-2026);
As Sub-Contractor for Bob Finnegan
+ Commercial Reassessment Assistance for Nassau County, NY in 2018
As Sub-Contractor for the Civic Consulting Alliance
+ Cook County, IL- Completion of Third-Party Ratio Study; Supply of Statistical and Mass Appraisal Consulting Services
(2017-2019)
As Sub-Contractor for the International Association of Assessing Officers
+ Albemarle County, VA- CAMA System Implementation Audit in 2014
+ Northern Ireland - Ratio Study in 2015
+ Cook County, IL- Audit of Assessment Practices in 2019
+ State of Delaware- Litigation Support (2019); Consulting on the Preparation of a Reassessment Timeline and an RFP
for Reassessment Services (2020 -2021);
+ Washington DC- Ratio Study and Business Process Audit in 2022
+ Valuation Office Agency(UK) - Sales Ratio Study and Model Review(2023-2024)
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As Sub-Contractor for the International Property Tax Institute
+ Municipal Property Assessment Corporation (Ontario, CA) - Ratio Studies in 2014 and 2017; Creation of Office Quality
Control Valuation Manual in 2014
+ Property Value Services Corporation (Nova Scotia, CA) - General Statistical Consulting Services in Mass Appraisal in
2016
+ NAACP Legal Defense Fund- Ratio Study in Detroit, MI in 2016
+ Cape Town, South Africa- Ratio Study Audit (2022-2023; 2025-2026)
As Sub-Contractor for Vision Government Solutions
+ Valuation Implementation Projects in the Following Jurisdictions from 2015 to 2018
+ Portsmouth, VA
+ Chesapeake, VA
+ Henry County, VA
+ Martinsville, VA
+ Harrisonburg, VA
+ Hanover County, VA
+ Somerset County, PA
+ Wausau County, WI
+ Madison, WI
+ Maricopa County, AZ
+ Sumter County, FL
+ Norfolk, Va- Model Development Project(2022-2023)
As Sub-Contractor for Tyler Technologies
+ City of Philadelphia, PA-Valuation Implementation Project from (2018-2022); Mass Appraisal Model Implementation
Services (2024);
+ Wright County, MN -Valuation Implementation of Commercial Cost Models (2021-2022).
+ Stark County, OH - Valuation Training (2022); Modeling Project (2023-2024);
As Sub-Contractor for Timmons Group
+ Technical Software Design Work(2019-2021).
As Sub-Contractor for BIS Consulting
+ Regression Modeling performed for Williamson Central Appraisal District (2020-2026).