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From YouTube: Committee on Legislative Oversight 1-29-2019
Description
The Committee on Legislative Oversight of the Council of the City of Philadelphia held a Public Hearing on Tuesday, January 29, 2019, at 1:00 PM, in Room 400, City Hall, to hear testimony on the following items:
170467 An Ordinance amending Title 2 of The Philadelphia Code, entitled "City County Consolidation," by amending the Chief Assessment Officer's authorization to set standards for the valuation of properties for taxation purposes; all under certain terms and conditions.
180355 Resolution authorizing Council's Committee on Legislative Oversight to hold hearings examining the Office of Property Assessment's assessment system and the impact of increasing real estate taxes on Philadelphia households.
Committee on Legislative Oversight
Chair: Councilman Brian O’Neill (10th District)
Vice Chair: Councilman Kenyatta Johnson (2nd District)
A
This
hearing
is
called
to
order.
This
is
the
public
hearing
of
the
City
Council
legislative
oversight
committee.
The
purpose
of
this
public
hearing
is
to
hear
testimony
on
bill
number
one:
seven,
zero,
four,
six,
seven
and
resolution
one
eight
zero,
three
five
five
I
am
counts.
Making
out
of
Johnson
I
am
the
chairperson
for
legislative
oversight.
Committee
I
recognize
the
presence
of
a
quorum.
A
Members,
including
Councilwoman
Maria,
killing
of
Sanchez
Councilwoman
Blondo
when
I
was
brown
and
councilman
Allen
down
just
a
note
one
procedure
for
those
who
are
joining
us.
We
will
hear
testimony
on
bill
number
one:
seven,
zero,
four,
six,
seven
before
moving
to
a
public
meeting
to
consider
action
on
that
bill
filing
the
debt
will
be
moving
back
to
our
public
hearing
for
testimony
on
resolution,
one
eight
zero:
three:
five:
five.
A
Good
afternoon,
everyone
we
are
here
to
talk
about
property
assessments
today,
a
tech,
a
topic
that
is
technical
and
complex,
there's
very
real
serious
consequences
for
all
Philadelphians
assessments,
determined
that
tax
bills.
So
they
help
us
determine
our
household
budgets.
The
helped
us
determine
if
our
household
budgets
are
in
red
or
in
the
black,
and
they
help
us
determine
whether
everyone
is
paying
their
fair
share
for
city
services.
A
Many
foot
offers,
including
me,
have
a
bad
case
of
deja
vu
when
a
via
on
a
bi
cent
property
assessments
across
the
city
through
sky
roof.
My
council,
colleagues
and
I
never
never
again.
Awful
dolphins
deserve
a
transparent
property
assessment
system
that
is
accurate
and
fair.
That's
why
we
Double
Down
OPH
budget
and
pass
new
mandates
based
on
industry,
best
practices,
we're
right
back
in
the
same
mess.
Property
assessments
have
spiked
suddenly
without
warning
and
Point
Breeze
well,
I'm,
where
I
currently
live
and
I'm
raising
my
family
and
I've
lived
all
my
life.
A
The
average
residential
assessment
increased
by
almost
50%
over
the
last
tax
year.
In
some
cases,
values
or
nearly
identical
properties
on
the
same
block
have
moved
in
opposite
directions.
The
response
from
the
public
has
been
particularly
harsh.
My
office
has
gotten
a
steady
stream
of
calls
about
assessment
problems,
and
the
value
of
tax
appeals
have
jumped
from
a
few
thousand
to
nearly
21,000
this
tax
year
bills
are
doing
a
few
weeks,
but
thousands
of
appeals
are
still
pending
the
result.
Public
confidence
in
the
accuracy
and
fairness
of
property
assessments
is
very
low.
A
This
crisis
of
confidence
is
made
worse
because
OPA
is
ignoring,
is
transfer
transparency
obligations
at
the
AVI
Council
required
publication
of
opioids
assessment
methodology
and
standards
along
with
assessment
numbers
and
analysis
for
each
year.
I
think
I
was
the
actual
individual
to
introduce
that
resolution
and/or
bill
requiring
OPA
to
provide
that
information.
A
Today,
none
of
that
information
has
been
made
public
to
outside
artists
were
recently
released,
one
commissioned
by
City
Council
and
one
conducted
by
the
city
controllers
office
today,
we'll
take
a
look
at
the
key
findings
and
those
reports
and
engage
the
administration
on
the
on
the
path
for
it.
We
can
all
agree
that
reform
is
needed,
but
we're
here
to
drill
down
on
the
details
and
make
sure
the
job
gets
done
swiftly
and
properly
and
I
also
just
want
to
add,
as
an
elected
official
who's
consistently
working
on
this
issue.
A
A
A
strong
advocate
for
development
without
displacement,
but
also
I,
want
my
constituents
to
believe
that
the
work
that
we're
doing
here
and
City
Council
to
help
people
stay
inside
their
homes
and
not
be
pushed
out
is
based
upon
us
doing
our
due
diligence
and
holding
those
accountable,
including
all
of
us
who
represent
our
constituents
to
the
best
of
our
ability
with
fair
and
accurate
information.
And
so
we
want
to
make
sure
that
we're
not
balancing
the
budget
here
in
the
city
of
Philadelphia
on
the
backs
of
people
who
have
been
long-term
residents.
D
Thank
you,
chairperson
for
your
leadership
and
your
continued
advocacy
on
behalf
of
long-term
residents.
Around
development
I
want
to
thank
the
administration,
the
bill
that
is
before
you
as
a
bill
that
I
had
introduced
in
2017.
It's
one
in
April
of
17.
It
was
a
bill
that
was
originally
scheduled
in
June,
as
was
your
resolution.
It
was
delayed
for
for
personal
reasons,
and
then
we
are
here
today.
I
want
to
add
that
I
think
rather
than
play.
You
know
the
blame
game.
It's.
Where
do
we
go
from
here?
D
One
of
the
things
that
this
bill
when
I
introduced
proposed
was
that
we
be
more
transparent
in
disclosing
the
formula
by
which
we
come
up
with
certain
valuations
of
property
and
as
wonky
as
this
area
of
tax
assessments
may
be,
it
should
be
spelled
out,
so
anybody
can
understand
real
basic
about
how
do
we
assess
lands?
How
do
we
assess
structures
and
what?
D
D
So
I
want
to
thank
the
administration
again
for
working
with
us
on
this
I
will
allow
our
OPA
director
to
put
his
testimony
in
the
record.
I
will
ask
the
series
of
questions
for
the
record.
I
want
to
thank
again
the
administration
for
clarifying
where
our
understanding
was
last
year
versus
where
we
are
today.
I
will
try
to
make
keep
my
questions
simple,
so
that
folks
are
very
clear
about
the
simplicity
by
which
we
should
be
factoring
in
assessing
properties
in
the
city
of
Philadelphia,
Thank
You.
Mr.
chair
thank.
C
E
Good
afternoon,
chairman
Johnson
and
members
of
council,
my
name
is
Michael
Piper
I'm,
the
city
of
Philadelphia's,
chief
assessment
officer
and
I.
Thank
you
for
the
opportunity
to
provide
this
testimony
on
bill
number
one:
seven,
zero.
Four,
six,
seven
sponsored
by
Councilwoman,
Sanchez
OTAs
top
priority
is
to
maintain
an
assessment
process
that
is
fair
and
that
deserves
the
confidence
of
all
taxpayers.
Opa
is
absolutely
open
to
discussions
with
Councilwoman
Sanchez
and
the
rest
of
City
Council
to
address
the
assessment
process
in
ways
that
it
can
be
approved
so
that
all
Philadelphia
taxpayers
may
benefit.
D
E
The
question
about
how
or
if
abated
properties
and
by
abated
I
guess
we
can
call
that
also
new
construction
or
substantially
renovated
the
properties
that
would
be
eligible
for
abatement,
how
they're
factored
into
the
assessment
of
non
abated
or
non
new
constructed
properties,
and
the
simple
answer
is
they're
not
factored
in
to
our
process
at
all.
The
primary
factor
that
we
look
at
for
new
construction
or
beta
properties
is
the
condition
and
we
code
the
properties
using
a
condition
code
so,
for
instance,
new
construction,
substantial
renovation.
E
We
would
code
data
to
a
property,
that's
not
new
and
is
50
60
75
years
old.
On
the
same
block,
we
would
code
that
is
either
average
meaning
of
four
or
below
average
meaning
of
five.
If
we
have
those
two
properties
on
the
same
block,
there's
a
locational
similarity
but
because
the
conditions
are
so
dissimilar,
we
do
not
use
the
abated
property
factor
to
assess
the
non
abated
property.
So.
E
We
look
at
the
geographic
market
area
which
is
sort
of
our
scientific
definition
of
neighborhood
we're
looking
at
how
it
is
that
the
market
treats
or
responds
to
sale
prices
of
similar
properties
within
that
neighborhood
within
those
boundaries.
Those
boundaries
are
can
be
slightly
fluid
from
one
year
to
another,
because
if
we
see,
for
instance,
there's
a
block
in
which
folks
are
paying
a
certain
amount
of
money
for
single
detail
properties,
but
that
value
is
that
price
was
something
that's
closely
related
to
a
neighboring
GMA.
E
E
When
we're
looking
at
all
the
things
that
we
factor
in
which
is
including
the
GMA.
When
we
get
to
again
the
condition
we
stop
or
we're,
comparing
otherwise
comparable
properties
to
say
no,
this
property
is
new
or
substantially
renovated.
These
properties
over
here
have
been
there
for
40
or
50
years.
We
cannot
make
the
comparison
to
from
the
new
ones
to
the
existing
ones.
That's
where
the
comparison
has
to
stop.
It
can
be
in
the
same
GMA,
but
can't
be
compared
for
valuation
purposes,
as
if
it
were
new.
How.
D
D
E
Do
we
put
the
the
new
construction?
How
do
we
determine
what's
abated
well
for
new
construction,
it's
a
little
bit
simpler
to
put
a
value
on
a
property,
because
we
have
additional
information.
We
have
sale
prices
if
there
are
more
than
one
property
has
sold.
We
also
have.
Typically,
we
have
building
permit
information
and
we
are
experienced
enough
to
know
how
to
extract
soft
costs
away
from
that
to
make
a
determination
so.
E
E
D
Where
are
we
now
percentage-wise
land
versus
structure?
I
mean
those
of
us
who
looked
at
other
cities
like
Boston
and
others,
where
there's
more
value
given
to
versus
structure,
because
I
think
all
of
us
can
agree,
we've
disincentivize
renovations,
because
people
say
once
for
that's.
Why
we're
going
through
this
process?
The
debate
started
eight
years
ago
because
if
I
got
an
extension
or
new
kitchen
and
I
took
our
permits,
then
I
got
reassessed
right
and
therefore
people
looked
at
it
as
a
penalty
and
because
so
much
of
our
assessment
value
is
structure
versus
land.
How?
D
E
E
We
would
improve
parcels
would
look
at
comparable
sales
of
vacant
land
because
that's
what
that
vacant
land
we
predict
it
would
sell
for,
and
then
we
have
the
land
portion
of
the
assessment
on
an
improved
parcel,
which
is
the
contributory
value
of
that
land
to
the
parcel.
It's
not
what
we're
saying
the
land
would
sell
for
separately,
because
the
market
doesn't
no
one's
buying
the
land
from
underneath
you
own
a
property.
They
can't
buy
your
land,
they
can
but
they're
not
typically
buying
your
land
separate.
E
So
they
answer
your
question
where
we
are
in
terms
of
a
percentage.
What
we
did
was
we
tried
to
get
a
more
detailed,
more
nuanced
picture,
of
what
it
is
that
the
contributory
value
of
the
land
is,
depending
on
the
neighborhood,
the
age
and
condition
of
the
structure
where
the
structure
is
situated.
So.
E
This
this
just
take
two
extreme
examples
for
purposes
of
explanation.
You
have
a
property
that
sold
for,
let's
just
say
twenty
thousand
dollars,
and
then
you
have
another
one:
it
sold
for
$200,000
the
one
that
sold
for
to
$20,000
was
to
say
being
on
the
same
block
as
to
$200,000
one.
What
you
typically
would
see
this
sold
for
that
cheap
if
it
weren't
vacant
land,
if
there
weren't
an
improvement
on
it,
it
was
a
improvement
that
was
about
to
beat
the
mouse
because
it
was
in
that
bad
of
a
shape.
E
In
fact,
if
anything,
it
was
a
liability
and
cost
money
to
demolish
that.
So
that's
why
somebody
only
page.
So
if
you
looked
at
the
two
contributory
pieces,
you
could
understand
that
the
most
of
the
value
was
what
for
the
land,
that's
what
somebody
paid
for.
But
if
there
were
new
construction
on
that
block,
most
people
are
paying
for
the
new
constructed
improvement.
So
more
the
value
would
be
on
the
improvement
in
that
instance.
So.
D
We'll
never
going
to
get
to
a
place
where,
once
we
have
cama
up
and
going
that
that
there's
more
consistency
on
land
value,
irregardless
of
whether
there's
a
structure
or
not
I
mean
I.
Think
part
of
the
challenge
to
what
people
consider
the
moving
parts
of
again
assessment.
When
so
much
of
our
assessment
value
is
contingent
on
the
structure
versus
the
land.
D
E
Will
be
more
apparent
and
more
consistent,
but
it
won't
necessarily
be
applied
in
a
way
that
you're
going
to
look
across
the
city
and
say
all
the
improved
structures
have
a
land
to
building
ratio
of
20
to
80,
because
to
us
I
mean
that's
the
easy
thing
to
do.
We
wouldn't
be
having
this
conversation.
If
we
did
that,
but
that's
not.
We
don't
because
that'd
be
the
consistent
way
to
do
it.
The
way
we've
been
doing
it-
and
you
know
our
values
have
been
upheld
on
appeal.
D
E
E
Because
the
the
GMA
is
a
part
of
our
process
that
factors
into
the
way
we
do
modeling,
particularly
on
residential
properties.
If
you
don't
mind,
I'd
like
to
I'd
like
to
bring
up
a
piays
director
of
mass
appraisal,
who
can
explain
how
it
is
that
we
use
the
GMA
and
how
they're
created
and
how
we
change
them
from
time
to
time,
Kevin
keen.
F
It
was
a
replacement
for
a
way
of
defining
Nate
of
loosely
defining
neighborhoods,
and
the
question
informing
the
GMA
was
that
the
general
guidelines
are,
if
you
have,
two
properties
are
the
same,
and
you
expect
them
to
sell
for
pretty
close
to
the
same
amount
of
money.
The
moment
you
take
a
property
crosses
a
street
and
the
value
changes.
F
That's
a
different
neighborhood
and
that's
kind
of
the
way
that
we
defined
it
all
properties
in
the
GM.
A
do
not
have
to
be
similar,
you
have
just
like
you,
can
walk
down
the
block
and
there's
all
different
ages
sizes
property
types
within
a
GMA.
You
get
the
same
mix.
The
the
underlying
principle
is
that
any
two
properties
that
are
the
same
should
sell
for
pretty
close
to
the
same
amount
of
money.
That's
the
test.
There
are
some
other
tests
that
GMA
has
to
have
enough
properties
in
it.
That.
D
F
Have
to
have
some
sales
activity
within
a
GMA,
although
it's
possible,
you
could
have
some
GMA's
where
they're
just
they're
very,
very
stable,
and
you
don't
see
very
many
transactions,
but
our
guideline
has
always
been.
You
need
to
have
at
least
200
properties
in
a
GMA
so
that
in
a
three-year
period
you
could
expect
to
see
six
to
ten
sales.
F
D
F
F
We
define
if
we
have
areas
that
are
closed.
Gma's
are
typically
going
to
have
the
same
distribution
of
property
types
that
we
wouldn't
consider
a
GMA
where
half
of
its
non-residential
and
half
of
its
or
a
neighborhood,
half
of
its
residential
and
half
of
it
is
non-residential
on
vacant
land
and
other
uses
the
same
as
a
neighborhood
where
90%
of
it
is
residential
use.
F
So
when
we
review
GMA's,
we
look
for
where
things
are
changing
and
if
that
change
is
not
because
of
new
construction
or
because
of
anything
other
than
change
in
the
prices
of
average
condition
typical
properties.
We
generally
won't
change
the
GMA,
but,
as
you
see
we're
like,
if
you
look
like
in
brewery
town
or
fish
town
or
there
are
places
where
the
boundaries
change
over
the
years,
because
certain
blocks
become
more
in
line
more
in
line
with
one
neighborhood
than
another,
where
they've
traditionally
been
and
you
see
neighborhoods
improve
or
decline.
F
So
we
will
look
at
how
prices
are
changing
within
neighborhoods
or
within
specific
blocks.
We'll
compare
what's
going
on
in
a
specific
block,
we
the
rest
of
the
neighborhood
and
if
it
doesn't
look
like
it,
fits
like
if
we're
seeing
sales
at
$80
a
square
foot
in
a
neighborhood
where
it's
where
what's
typical,
is
40.
Well,
that
block.
D
Back
so
here's
this
is
what
amplifies
the
notion
of
people
getting
pushed
out
right.
There's
a
new
construction
of
unrealized
value
of
properties,
I
live
in
a
long
term,
property
I
have
one
and
a
half
bathrooms
new
construction
all
has
three
and
a
half.
How
does
that
value?
And
when
you
look
at
that,
because
you're
looking
at
permits,
which
we
haven't
even
talked
about,
because
I
think
one
of
the
things
you
factor
is
licenses
permits
right
for
renovations,
as
well
as
the
sales
right.
Those.
F
There
are
a
number
of
factors
that
route
that
would
trigger
review
of
a
property
and
when
we
reviewed
enough
properties,
both
sales
and
the
way
characteristics
are
changing
that
becomes
roll
gets
rolled
into
the
GMA
review.
The
review
of
the
GMA
is
usually
one
of
the
last
steps
before
we
go
into
valuation,
because
by
that
time,
we've
looked
at
how
things
are
changing
in
terms
of
the
overall
makeup,
other
properties
and
what's
been
selling.
F
So
after
we've
looked
at
both
of
those
and
done,
and
then
some
analytics
on
that,
then
we'll
look
at
whether
or
not
the
GMA's
need
to
change,
but
an
answer
to
your
specific
concern
that
prices
for
new
or
rehab
properties,
or
raising
prices
for
other
properties
in
our
in
our
process.
That
really
doesn't
happen
because
the
new
properties
are
considered
differently.
There's
different
adjustment
coefficients
for
new
properties
in
Iraq,
for
average
condition
properties
are
below
average
condition.
D
You
back
end
up
in
the
GMA
so
that
the
market
value,
if
you,
if
you're
using
permits,
L&I
permits
and
you're
using
sales
value
and
you
have
again
a
block
with
a
hundred
houses
where
fifty
no
improvements
have
been
done
right,
maybe
thirty,
some
minor
improvements,
and
then
you
have
twenty
new
ones.
How
do
you
ensure
that
that
long-term
resident
that
still
has
1.5
bathrooms
their
value
does
not
get
skewed
based
on
those
other
factors?
Councilman.
E
Sanchez
so
I
think
there's
kind
of
two
parts
to
the
question:
how
do
we
factor
in
the
value
of
new
construction,
but
also,
how
does
it
affect
the
assessment
on
non
new
construction?
There's
slightly
two
different
sides
to
that
again,
we
don't
factor
in
the
new
construction
when
we
look
to
assess
to
the
existing
properties,
but
the
question
does
it
affect
the
assessment
and
it
does
because
what
happens
is
over
time
the
existence
of
new
construction
or
substantially
renovated
properties?
Let's
just
say
we
can
even
be
more
granular
on
a
particular
block.
E
It
is
going
to
affect
the
demand
and
the
sale
prices
for
existing
improve
process
on
the
same
block.
So
when
you
see
sales
of
75
year
old
properties
starting
to
pick
up
because
folks
want
to
live
in
that
neighborhood
or-
and
you
mentioned
Noren
square-
but
you
know
what
happened
in
our
square
of
course,
didn't
just
affect
the
Norris
square,
defective
surrounding
areas
you're
going
to
also
see
that
reflected
in
the
sale
prices
of
the
existing
property.
D
E
H
D
All
of
the
market
forces
are
impacting
long-term
residents
and
we
can't
explain
how
we
back-end
these
values
to
them,
because
they're
saying
I
don't
want
to
sell,
but
I
don't
want
to
leave
if
I'm
sitting
in
a
house
that
was
75
for
the
last
10
years,
and
now
it's
175,
that's
where
you
see
the
problem
with
long-term
residence
I
mean
that's
the
narrative.
We
have
not
been
able
to
explain
to.
E
That's
the
problem,
because
if
you
look
at
the
other
side
that,
if
there's
a
block
in
which
there
were
a
lot
of
tear
downs
or
there
was
a
fire
on
the
block-
and
you
still
live
on
that
block-
and
it
doesn't
look
like
anyone-
is
buying
those
properties,
as
you
can
imagine,
the
value
of
your
parcel
diminishes
also
so
you
you
may
not
be
able
to
sell
it
this
year,
as
which
you
could
have
sold
a
four
before
to
fire.
So
the
principle
of
regression
and
progression
there's
two
sides
to
it.
E
D
And
I
guess
again:
this
goes
to
the
broader
policy.
You
know
Doreen
NCI,
we
spent
a
hundred
million
dollars.
We
demolished
a
lot
of
parcels
right
and
we
diminished
value
and
a
bunch
of
areas.
Right
then
created
the
market
forces
and
then,
when
you
have
blunt
instruments
like
a
ten
year
tax
abatement
that
comes
in
and
then
everything
just
goes
and
then
obviously
the
delay
in
our
assessments
has
just
exasperated
what
people
feel
like
them.
D
They
feel
the
market
move
too
fast,
and
in
fact,
is
we
had
a
long
period
of
devaluing
devaluing
to
your
point
over
properties
and
then
this
other
piece
of
it
and
again,
we've
lost
that
narrative
with
folks
I
mean
to
me.
It
still
should
be
simple
enough.
If
I
lived
here
it's
20
years,
my
value
really
hasn't
changed.
You
know
how
do
we
protect
those
people
from
their
value,
changing
from
market
forces
of
unrealized
value
and
equity,
yep.
E
D
No
because
we
have
to
explain
to
them
how,
in
our
formula,
we
don't
negatively
impact
them
for
making
a
decision
to
just
stay
in
their
house
and
not
have
improvements
cuz,
they
don't
need
it
because
they're,
ok
with
the
1.5
bathrooms,
they
don't
need
the
3.5
bathrooms
say
how
do?
How
do
we
make
things
more
equal
in
our
formula?
I.
H
H
Rob
knew
about
that
plane.
Instructor
yeah,
big
to
mr.
Pfeiffer's.
Point
I.
Think
he's
right
that
there
are
two
separate
questions.
Your
one
is
an
assessment
question
which
is
getting
the
value
accurate
and
then
one
is
a
tax
policy
question
where
if
values
do
go
up
and
how
do
we
protect
homeowners
right
and
that's
kind
of
why
we
had
to
put
in
place
a
variety
of
relief
measures
now.
D
I
get
the
relief
measures
Rob.
This
is
about.
How
do
we
value?
How
do
we
insure,
because
we
have
lost
confidence
and
faith
in
people
that
the
formula
that
we're
using
is
accurate?
We
set
policy
when
we
decide
a
formula:
does
not
back-end
all
of
those
factor
market
factors
that
we've
created
through
public
policy,
which
is
tax,
abatements
and
all
so.
The
relief
program
is
our
way
of
saying
we
don't
have
the
other
stuff
right,
so
we're
gonna
fix
it.
D
So
my
thing
is,
as
we
move
forward
in
fixing
all
of
this
right,
because
we're
now
in
this
public
discussion,
how
do
we
ensure
people
that
the
formula
accurately
reflects
value
and
that
we
don't
jeopardize
and
penalize
people
who
do
know
improvements
and
then,
to
the
certain
degree,
we
penalize
people
for
improvements,
because
improvements
then
trigger
new
valuations
right,
like
what
is
what's
the
formula
that
is
fairer.
If
we
have
all
these
blunt
instruments.
H
So
I
think
the
formula
the
role
of
formula
is
to
get
the
value
accurate
right
and
then
the
policy
question
is:
what
do
we
do
on
the
tax
side?
If
inaccurate
formula
impacts
people
in
ways
we
didn't
want
it
to
and
I
think
that's
where
the
other
measures
come
in,
because
o
piays
job
is
to
make
sure
that
they're
getting
the
value
accurate,
that
they're
kind
of
understanding
what
the
market
will
bear
and
then
the
policy
questions
are
once
you
figure
that
out.
How
do
you
make
the
taxes
work
right.
D
So,
just
quickly
so
going
back
to
these
GMA's
because
again
I
think
this
is
part
of
what
will
over
the
next
few
months
since
we
talked
about.
What's
the
formula
look
like
and
what
are
the
policy
implications
of
how
we
develop
a
formula
that
establishes
a
fair
practice,
so
this
narrative
that
exists
that
we
have
incentivized
certain
unrealized
values
and
then
penalize
long
term
residents
who
don't
have
those
amenities
and
the
values
in
their
system
last
question
around
GMA
s,
so
GMA
is
done
as
we
talked
a
little
bit
around
comparable
sales.
D
D
I
mean
in
your
general
market
areas
you
use
comparable
sales
same
condition
properties.
We
talked
all
about
that
right,
you're,
saying
to
me,
the
abatement
values
is
not
a
factor
in
this
stuff,
but
we
also
talked
about.
There
are
other
factors
that
impact
those
assessments
right
and
I.
Think
Rob's
gonna
talk
about
a
little
bit
about
market
trending
and
trimming
and
trimming.
Is
you
look
at
the
sales
you
look
at
all
the
stuff
and
you
decide
we're
gonna
remove
the
top
in
the
bottom
or
something
something
from
the
bottom?
C
F
D
Isn't,
but
it
has
an
unintended
consequences
right
and
what
we're
seeing
is
that
there's
an
over
assessment
so
again,
this
goes
back
to
policy
around
how
you
protect
poor
working-class
neighborhoods
when
you
want
to
apply
a
model
across-the-board
and
you
take
certain
you
know,
everybody
knows
whoever
lives
in
3,
4
and
400.
What
what
the
model
is?
How
does
that
impact
that
well,
the
way
the
trimming
works.
F
Is
it
actually
looks
at
where
the
model
is
not
able
to
predict
wealth
for
a
property,
because
there's
something
in
the
data
there's
something
generic,
maybe
in
the
neighborhood
or
that
property
type
or
it's
not
being
well
represented,
and
those
are
the
properties
that
will
get.
Those
are
the
observations
that
will
get
trimmed
out
so
that
those
observations
that
are
leading
to
bad
to
bad
or
inaccurate
conclusions
are
not
part
of
the
process.
That's
what
the
trimming
is
about
is
about
taking
out
observations
that
are
misleading
and
that
lead
when
it.
When
you.
F
F
E
Councilman,
let
me
interrupt
for
a
minute,
just
I'm
filling
a
piece
of
the
answer.
I
think
that
Kevin
is
is
explaining,
but
just
overlooking
when
you
said
who
determines
it.
The
test
itself
is
a
test
without
us
having
to
make
any
decisions
on
it.
That
says,
if
the
the
number
is
this
amount
or
higher,
or
this
amount
of
lower,
it's
statistically
insignificant,
or
sometimes
it
just.
It
has
a
degree
of
non
relevance.
I
would
say
to
what's
affecting
a
sale
price
predictions.
Okay
and
those
are
the
measurements.
D
All
things
being
equal,
this
model
is
negative,
fifty
thousand
or
same
part
I
mean
that's
what
I'm
trying
to
get
at,
because
that's
where
you,
when
you,
where
you
see
folks
pinpointing
saying
this,
is
a
problem
because
of
this,
it's
usually
one
or
two
properties
that
throw
it
out
of
whack
I
just
want
to
know
what
are
the
factors
that
create
those
outliers
is
it
improvement?
Is
it
vacant
land
I
mean
like
what
are
the
factors
that
say:
okay,
we're
gonna
trim
this
I.
E
Think
what
we
could
do,
in
fact,
I
know
what
we
could
do
is
actually
show
you.
What
the
test
looks
like
to
answer
the
question.
What
factors
I
mean
when
they're
trying
to
put
together
a
model
which
is
in
itself
an
iterative
process,
they're
they're,
looking
at
a
script
and
testing
it
out
and
looking
at
the
predictability
of
the
assessment
based
on
sales
that
we've
seen
they're
conducting
your
statistical
test.
E
It
Kevin's
group
can
show
you
what
it
looks
like,
but
just
to
give
you
an
example
of
how
it's
a
little
difficult
to
answer
it
as
simply
as
what
factors
affected.
Sometimes
you
may
have,
let's
just
say,
six
different
factors
that
they're
looking
at
and
you
may
need
to
determine
which
two
factors
are
independent
of
each
other
or
both
causing
the
same
increase
or
decrease
in
value
and
because
they
seem
to
be
collinear.
E
That's
not
good,
because
we
need
to
know
we
need
to
be
able
to
put
a
coefficient
on
each
one
of
those
factors
to
be
able
to
derive
good
models,
so
there's
a
way
that
they
can
measure
the
relevance
or
the
lack
of
relevance
for
each
one
of
those
factors
or
how.
How
strongly
it's
tied
to
predictability
or
how
weekly
is
tie.
But
we
can
show
it
to
you.
But
it's
so.
D
Again,
I
think
this
is
what
sets
up
the
confusion
around
the
formulas.
I
believe
that,
whatever
formula
you
know,
we
adopt
says
a
lot
about
our
policy
as
a
city
and
what
we
put
value
to
what
we
prove
value
to
improvements
to
long.
You
know,
folks,
who
don't
make
improvement
and
what
I,
what
I'm
saying
to
you
as
we
move
forward
in
these
formulas.
We
should
be
as
intentional
as
to
protect
folks
who
don't
do
improvements,
who
had
modest
means,
as
we
value
unrealized
tax
abatement
and
improvements
right.
D
If
you're
saying
these
things
are
changed
values
right,
then
we
have
to
back
end
the
people
who
who
are
set
in
prefix
right,
they're,
not
they're,
not
moving
and
I,
think
policies.
We
set
that
policy,
because
you
guys
set
the
formulas
right
and
not
saying
we're
going
to
value
the
fact
that
they
are
poor,
fixed
income
people
with
no
improvements
and
factoring
that,
in
means
that
we
give
this
group
more
than
we
give
this
guy
right
in
terms
of
all
things
being
equal
which
they're
not
yeah.
E
E
D
They
think
it's
not
benefiting
me.
They
look
at
it
negatively.
We
have
created
a
narrative
in
this
city
that
over
the
next
year,
we
have
to
change
the
infrastructure,
improvements
and
investment
increases
and
displaces
people.
We
have
a
problem.
We
created
that
right,
so
how
we
fix
this
over
the
next
year.
We
have
to
show
people,
because
now
the
onus
is
on
us
all
of
us
to
say
to
folks.
We
have
a
balanced
value
on
all
of
those
factors
that
make
up
this
city
of
neighborhoods
right.
D
These
650
GMA's
have
all
nuances
right,
but
what
we
value,
and
and
and
without
letting
the
market
forces
of
unrealized
value
right
this
bubble,
councilman
Thomas
here
he
could
speak
to
more
I
mean
when
people
in
causing
tonry
articles
about
these
Lots
going
from
20,000
to
150,000
in
18
months
right.
We're
like
something
that's
gonna
burst
right,
but
in
the
meantime,
what
are
the
consequences
for
everybody
in
that
area
and
what
I'm
saying
policy
which
we're
supposed
to
set
should
factor
in
all
of
those
things
so
fixed
income.
A
I
A
H
D
What
is
going
to
happen
in
the
interim
between
now
and
and
over
the
next
year,
I
mean
what
is
the
plan
and
I
know
you
guys
will
get
into
the
discussion
about
the
audit
us
of
what
are
we
doing
now
after
this
first
assessment
review
to
folks
who
still
feel
like
I
mean?
Are
we
still
gonna
recruit
or
what
are
we
going
to
accept?
D
H
Yes,
there's
still
the
appeal
process,
and
so
we
do
look
at
all
the
appeals.
We
don't
just
accept
all
of
them,
because
some
of
the
appeals
are
not
based
on
some
of
the
bills
are
don't
have
merit
and
we're
not
gonna
grant
appeals
that
have
merit,
because
that
would
cause
their
own
problems,
but
that
is
still
an
avenue
that's
available
for
people
we
are
and
going
to
this
in
the
next
testimony.
H
A
E
So
for
tax
year
2020,
which
is
the
reassessment
cycle,
we're
in
now
right
now,
foot
foot
for
next
year,
which
is
what
we're
working
on
what
the
administration
did,
is
look
at
the
recommendations
that
the
city's
administration
is
consultant
forwarded
to
us
and-
and
we
also
took
what
was
in
the
audit,
the
Ryan
audit
seriously.
There
were
no
recommendations,
but
we
looked
at
the
the
results.
E
That's
that's
right.
What
we're
doing
is
we
are
employing,
what's
called
a
a
market
value
update
through
trending,
okay,
in
which
we're
looking
at
market
forces
and
determining
what
type
of
trend
a
tone
area
not
across
the
whole
city,
because
we
know
it's
affected
different
ways
in
different
parts
of
the
city
in
terms
of
residential
and
commercial
parcels,
but
we're
looking
at
his
own
level.
G
E
D
E
Well,
it's
not
problematic
if
again,
we're
tasked
with
tiny
assessments
to
the
market,
which
is
I,
mean
I,
know
that's
a
disagreement
in
terms
of
maybe
how
a
different
policy
should
be
set,
but
currently
because
that's
what
we're
tasked
with
doing
is
time
the
assessments
to
the
market,
whether
it
increases
or
decreases,
that's
what
it's
meant
to
do
temporarily
yeah.
That's
then,
that
state
law,
that's
that's
what
we're
you
know
in
in
Pennsylvania
state
law
in
some
in
some
states,
it's
not,
but
in
Pennsylvania
it
is.
A
A
E
As
a
matter
of
fact,
so
the
initial
recourse
is
for
the
taxpayer
to
bring
it
to
our
attention
through
the
first
level
review
process
and
what
that
does
is-
and
we
always
you
know,
say
it's
a
relatively
new
process
since
a
VI,
but
it's
actually
something
that
helps
to
the
city,
because
that's
a
way
for
a
taxpayer
to
give
us
feedback,
our
data
is
wrong
or
my
property
was
demolished.
You
still
got
a
structure
on
it.
E
Think
the
other
part
of
your
question,
I
guess,
implies
that
the
taxpayer
needs
to
figure
out
what
to
do
once.
The
decision
is
made
that
they
are,
and
that
is
I,
don't
want
to
speak.
For
the
revenue
department,
but
having
dealt
with
this
question,
a
lot
I
can
tell
you
that
revenue
setup
and
it
has
a
unit
that
deals
specifically
with
addressing
refunds,
meaning
you
can
apply
to
have
that
overpayment,
refunded
or
I
have
that
overpayment
applied
to
a
future
year's
taxes.
We.
A
H
A
J
Great
Thank
You
mr.
chair
I
just
want
to
just
walk
through
a
couple
things,
so
my
understanding
is
that
if
a
constituent
receives
their
assessment,
they
can
do
the
first
level
review
and
then
upon
during
the
first
level
review
of
they're
not
satisfied.
They
can
then
take
it
to
the
next
level,
which
is
going
to
be
Artie,
correct.
Okay,
is
there
any
internal
process
within
OPA
that,
if
a
constituent
has
a
concern
with
how
they
have
been
treated
or
how
things
have
been
Hannah
OPA,
they
can
report
something
in
anonymous
fashion.
Regarding
that
experience
is.
J
J
I'm
glad
yeah,
because
just
les
yesterday
and
I
as
an
at-large
council
person
go
to
a
lot
of
events
all
around
the
city
generally,
my
day
starts
at
4:00
to
5:00
and
north
ends
at
around
11:30,
so
that
one
of
my
three
events
last
evening
and
after
I
spoke
and
gentleman
came
up
to
me
and
said
his
property
taxes.
His
proper
session
was
significantly
high.
He
content
office
property
assessment
and,
in
his
conversation
with
OPA,
when
he
tried
to
go
through
the
first
level
review
process.
E
Let
me
say
this:
councilman,
green
and
I
understand
the
question
in
the
cursor,
the
two
things
number
one,
a
taxpayer
being
treated
on
professionally
by
an
OPA
representative.
Again,
they
should
call
me,
but
on
the
idea
that
an
appeal
filing
an
appeal
could
work
against
you.
I
mean
I,
don't
know
what
the
conversation
entailed
exactly
I'm,
just
going
by
what
you're,
saying
and
I'm
sure
tax
payer
related
it
to
you,
based
on
their
interpretation
of
the
conversation,
but
the
again
we
when
we
get
first
level
review,
appeals
that
come
into
the
office.
E
So
we
deem
those
not
credible,
but
sometimes
taxpayers
and
not
often
I,
don't
think
often
but
I
think
occasionally
I'm
a
taxpayer.
I
mean
I
had
a
conversation
with
a
taxpayer
came
through
the
mayor's
office
yesterday,
which
the
taxpayer
he
had
an
issue.
It
was
a
valid
issue.
Now
was
the
drastic
increase
that
he
got
one
year,
but
he
had
to
admit
his
assessment
was
fine
and
lots
of
times.
E
That's
what
happens
in
fact,
when
a
taxpayer
says
that
oftentimes
what
we
look
into
and
when
we
look
at
the
assessment
and
find
it
is
that
we're
still
on
the
low
side
and
sometimes
an
evaluator
may
have,
and
they
should
say
professionally
but
may
have
said
to
the
taxpayer.
You
know
you
have
three
different
outcomes.
You
can
file
this
appeal
and
have
the
assessment
reduced,
it
can
be
increased
or
nothing
could
happen,
and
sometimes
that
information
comes
across
sounding
like
a
threat
in
again
would
recommend
that
taxpayer
quality
well.
J
C
J
I've
been
around
some
time
and
I'm
very
cognizant
of
that,
but
this
is
not
the
first
time
that
I've
heard
of
concerns
by
taxpayers
when
they
start
to
engage
in
a
process
are
provided
information
that
some
would
say,
discourages
them
to
take
it
to
the
next
level.
So
it's
not
the
first
time.
I've
heard
that,
and
so
once
I
give
that
considereth
information
I
will
definitely
follow
up.
J
Part
of
the
reason
why
we,
from
my
perspective,
outside
of
other
reasons,
why
we
should
have
done
a
bi
that
if
you
were
trying
to
just
calculate
your
real
estate
taxes,
it
was
a
very
engaged
process
using
politically
correct
term
and
breakfast
too
common
level
ratio.
That
is
very
difficult
to
calculate
when
your
tax
rates
were
so
we've
gone
from
that
perspective
to
active
Valley
Initiative,
which
is
much
more
transparent
in
reference
to
calculating
in
rails
of
taxes.
J
However,
we've
gone
from
a
perspective
of
giving
people
ability
to
understand
what
their
real
estate
taxes
are
and
now
a
much
more
transparent
way.
Now
we
can't
really
identify
the
methodology
of
how
your
properties
are
assessed.
So,
basically,
you
have
your
system
of
your
property
and
the
real
estate
tax
rate.
So
we've
gone
from
a
period
of
time
when
the
tech
trying
to
calculate
the
tax
is
very
challenging.
J
That's
now
been
made
more
transparent,
but
when
you
try
to
identify
the
valuation,
their
property
that
also
impact
your
relative
taxes-
that's
not
transparent
and
so
I
love.
Listening
to
the
conversation
with
councilor
Sanchez-
and
this
has
been
an
ongoing
issue
in
breakfast-
why
can't
we
give
constituents
a
understanding
of
the
methodology
of
how
their
properties
are
assessed?
Not
understand?
City
Philadelphia
is
a
in
this
large
city.
It's
a
complex
City
because
they
have
a
lot
of
different
types
of
housing.
J
If
you
look
at
housing,
that
is
in
the
ninth
Council,
District
or
tenth
Council
District
tend
to
be
a
little
more
homogeneous
because
they
were
building
this
urn
time
period.
But
if
you
go
on
the
other
side,
standing
Avenue
in
an
eighth
council
district,
you
have
homes
like
mine
or
built
in
the
20s,
and
if
you
go
to
other
parts
of
the
city,
you
have
a
whole
mix.
So
I
understand
the
complexity
of
the
housing
stock
that
we
have
in
City
Philadelphia.
E
One
of
the
things
we
had
said
in
regards
to
what
council
put
into
law.
We
understood
that,
and
that
is
we
need
to
make
our
methodology
in
our
process
transparent
and
on
the
website.
So
people
can
see
and
in
fact
the
specific
wording
and
I
don't
remember
exactly
what
it
was.
But
I
know
it
referred
to
having
something
similar
to
what
they
in
DC,
which
looks
wonderful,
but
DC
has
a
camera
system
and
Philadelphia's
just
in
the
process
of
getting
one.
E
Having
said
that,
and
let
me
finish,
we
still
understand
that
it's
a
requirement
and-
and
we
recognize
it
amid-
we
have
fallen
down
on
that
part
of
the
job.
I-
will
not
sit
here
and
say
that
we
can't
have
it
until
the
camera
system
has
been
fully
implemented.
I
can
say
that
OPA
and
the
administration
are
working
to
have
something
up.
That
will
not
only
explain
our
basic
methodology
and
processes,
but
even
get
into
more
detail
about
what
we're
doing
for
this
coming
tax
year.
So.
H
J
J
J
H
J
Yes,
independent
entity,
but
we
still
work
with
them
in
reference
to
looking
at
the
evaluation
of
real
estate
within
a
city
of
Philadelphia,
because
the
administration
controls
the
revenue
estimates
under
normal
charter,
so
they
were
still
communications
between
VRT
and
yourself
and
parts
of
the
previous
administration.
So
you
still
have
I'm
sure
you
had
some
sense
right.
When
did
they
start
looking
at
camera?
That.
H
H
J
I'm
gonna
leave
my
camera
questions
for
another
time,
but
even
though
we
don't
have
camera
and
I
am
I
heard
you
mr.
Piper
say
that's
no
excuse
for
not
providing
the
methodology,
which
I
think
I
heard
and
you
made
reference
to.
Dc
has
camera
and
that's
one
reason.
Why
is
easier
for
them
to
provide
a
methodology,
but
even
with
Alec
gamma
we're
using
a
methodology
every
year
for
assessments?
So
is
a
minder
standing
that,
in
a
short
pier
time,
very
short,
we
were
putting
up
on
the
city
website.
J
H
A
E
Think
we
need,
as
mr.
DuBose
said
about
a
month,
what
we're
doing
is
again
a
process
in
which
we
have
to
I
mean
you
you,
you
have
OPA
and
oh
I'd,
T
folks
talking
with
folks
in
the
administration
who
are
better
at
interpreting
what
we
do
so
that
it's
palatable
for
everyone,
and
we
once
we
get
to
that
point,
which
I
think
is
going
to.
J
H
J
H
J
They
can
tell
you
my
point
in
for
information.
Chair
asked
for
a
date.
Certain
I
understand
that
February
5th
is
not
available,
but
I
wouldn't
venture
that
if
we're
talking
a
month,
Friday
is
February.
1St
a
month
is
well
February
28
days
so
I'm
assuming
that
you'll
be
able
to
get
it
to
us,
if
not
February
5th,
by
February
21st,
22nd
I.
E
A
A
We
jus,
but
I
mean
the
law,
says
the
Charter.
This
should
have
been
made
public
back
in
2011,
so
kind
of
how
I
look
at
things
or
how
I'm
judged
right
it's
based
upon
deliverables
at
the
end
of
the
day.
That's
all
my
constituents
own
view
me
of
my
colleagues,
and
so
you
know
as
soon
as
possible.
I
think
probably
be
helpful
to
all
of
us
and.
K
A
Not
chopping
around
the
spine,
it's
just
that
we
got
a
job
to
do
just
single,
that
you
have
a
job
to
do
being
the
head
of
OPA
and
administration
as
well,
because
we
want
to
be
able
to
go
back
and
then
for
my
constituents
when
they
ask
those
questions
what
the
process
says,
we
want
to
be
able
to
explain
intelligently,
what's
actually
happening
when
it
comes
to
assessments.
Thank
you
very
much.
D
A
And
just
for
clarification,
so
we
have
a
whole
hearing,
that's
around
the
specificity
methodology
and
actual
property
assessments.
But
after
this
testimony
we
want
to
vote
this
bill
out,
go
into
a
public
meeting
and
then
come
back
to
our
actual
public
hearing.
Please
state
your
name
for
the
record
and
begin
your
testimony.
Oh.
B
B
Combi
represent
the
north
of
Washington
Avenue
coalition.
This
isn't
much-needed
bill,
although
it's
very
late,
I
suppose
to
the
City
Council
on
OPA
suspense
several
times.
All
during
the
time
that
we
were
fighting
to
have
the
loop
program
passed,
I
told
you
about
the
assessments
then
in
which
they
went
up
on
my
assessment
1,000%,
it
went
from
thirty
thousand
to
three
hundred
sixty
thousand
dollars.
That's
when
you
came
out
with
the
loop
bill,
it
was
fine.
B
Now
you
want
to
repeat
something
else
that
is
not
so
fine.
Based
on
these
faulty
and
I
mean
very
faulty
assent
assessments.
I,
don't
know
what
these
Assessors
were
doing.
I
do
know
the
man
who's
been
in
charge
of
it,
what
he
was
doing,
and
that
was
asleep
at
the
job.
He
wasn't
looking
out
as
what
people
were
doing
and
so
now
here
we
have
a
fiasco.
Going
are
the
same
thing:
assessments
going
up
sky-high.
B
B
B
Now,
all
of
a
sudden
they
gonna
jump
up
after
the
abatement
inch.
That's
right,
Feynman
is
all
of
a
sudden
gonna
jump
up
to
people
Scott
hi.
Thank
you.
Why?
So
they
can
get
a
loop.
That's
what
it
sounds
like
to
me,
because
they
were
all
under
access
between
2015
to
2018.
My
suggestion
and
I
sincerely
to
you
is
that
you
probably
will
ignore
it
anyway.
I
suggest
you
implement
this
bill.
You
doctor
wrong
right
about
that,
but
the
taxes
be
frozen
at
the
2018
assessment.
B
It
will
allow
people
who
are
receiving
abatement
to
participate
in
that
program
and
I'd,
be
the
homeowner
moment
see
that
happening.
You
mean
you,
don't
get
a
basement
now
and
then
with
your
abatement
is
over,
which
many
of
them
happened
in
2008,
because
the
statement
started
in
1997
and
then
you
won
the
loop
feel
at
start
of
2008
ten
years
ten
years
and
the
prices
were
low
when
they
bought
the
properties.
B
And
now
you
want
to
come
forth
with
a
dupe
because
OPA
screwed
up
and
jumped
up
on
it
taxes,
one
and
a
half
times
more
than
it
should
be
he'll
know
mm-hmm.
You
owe
me
think
this
I'm
nah,
they're
gonna,
be
rethought
and
I'm
gonna
be
pushing
for
that.
Okay
and
don't
tell
me
oh
I,
don't
know
about
that.
I
will
show
you
the
information,
cuz
I.
B
G
G
If
you
take
the
appeal
to
go
through
the
assessment
on
January
2,
27
I
went
down
to
the
appeal
and
when
I
went
down
over,
let
me
back
up
I'm
sorry
a
little
bit
when
I
got
my
abuse
report,
my
assessment
was
jumped
up
65%
when
I
took
the
appeal
which
came
out
on
January,
22nd
I
went
down
and
when
I
went
down
and
appeal
I
noticed
that
they
remove
my
loop.
I
no
longer
have
loop.
G
What
will
find
it
that
most
in
your
district
councilman
are
losing
loop
due
to
OPA
when
I
went
and
appealed
and
questioned
the
panel
and
the
city
lawyers?
Where
how?
What
was
your
formula?
No
one
could
give
me
a
formula
it's
supposed
to
go
by
your
millage,
which
was
determined
by
City
Council
at
9%,
and
then
it
was
supposed
to
go
by
the
assessment,
and
no
one
can
give
you
what.
How
do
you
come
up
with
what
properties
or
assessed
and
what
value?
Well,
my
particular
block.
G
Everyone
was
assessed,
a
certain
price,
but
then
a
block
over
the
put
the
which
I
live
on
a
two-story
block,
the
ones
that's
three-story
or
assess
$50,000
less
than
mine.
Then,
when
I
go
the
block
and
back
of
me,
which
is
two-story
as
well,
there's
is
some
assessed
at
one
third
of
what
mine
is
and
no
one
can
give
me
any
reason.
Or
how
did
you
come
up
with
a
formula
I
actually
met
with
microfiber?
He
know
that
I
really
went
off
that
day.
G
I
was
in
rare
form
and
I
wanted
to
know
and
I'm
for
still
question,
because
I'm
not
hearing
that
today.
What
is
the
formula
and
how
are
you
coming
up
with
these
assessment
values
that
each
one
of
the
gentle
areas
are
coming
up
with?
My
concerns
here
is
that
OPA
needs
to
be
looked
at.
Reevaluate
ur,
investigate
it
looked
at.
G
We
can't
you
can't
afford
this,
and
you
I
see
this
bill
here
and
it's
not
going
far
enough
because,
especially
when
they
set
back
and
remove
leap,
I
watched
you
guys
work
pouring,
it
voted
on
it
and
it
was
supposed
to
help
us,
but
they
came
and
took
it
away
from
us.
As
of
last
year.
We
don't
have
loop
and
you
didn't
even
know
that
that
took
place.
My
concerns
is
with
with
city
council
like
last
week
on
the
22nd.
Are
you
coming
down
when
your
area
is
being
he'll,
hurt
and
appeals?
No
one.
G
Is
there
I'm
there,
like
almost
every
other
week
when
I'm
in
town
and
I,
don't
see
a
city
councilperson
down
there
at
the
Assessment
Appeals
to
see
what
they're
doing?
Because
if
you
came
down
there
and
see
what
was
going
on,
you
would
have
a
fit.
Also
in
terms
of
the
assessment.
There
are
certain
groups
of
the
assessment
employees
that
represent
each
section
of
the
city.
So
when
South
Philadelphia
was
heard
on
January
to
22nd,
there
was
no
one
from
that
department
there
to
ask
questions.
G
I
shouldn't
have
so
ever
works
on
in
my
area,
I
should
be
able
to
sit
down
and
talk
to
them
and
ask
question,
and
because
I
was
one
that
wasn't
hearing
no
explanations.
I
ended
up
talking
to
Michael,
but
still
Michael
didn't
give
me
what
I
wanted
to
hear.
What
is
the
formulas
here?
All
I
heard
today
is
a
lot
of
excuses
and
a
lot
of
lying
that
was
going
on
before
you.
That's
what
I
heard
today.
G
That's
what
I
heard.
So
what
we
want
to
see
is
that
we
just
we
want
to
stop
what
is
going
on
here.
As
of
last
year's,
which
is
2019
that
we're
supposed
to
pay
in
March,
we
need
to
go
back
and
look
look
over
what's
going
on
because
we
lost
loop
and
I
can't
get
a
explanation
on
what
happened
with
that
and
I
didn't
sign.
Anything
I
didn't
agree
to
it
at
all.
G
A
M
H
H
M
E
We
send
the
assessment
notices
out,
which
is
typically
about
a
week
after
we
certify
so
end
of
the
first
week
of
first
and
second
week
of
April.
It
has
a
notice
date
on
it
within
30
days
of
that
notice,
the
taxpayer
should
file
with
OPA
the
first
level
review,
there's
actually
a
P
o
box,
where
we
instruct
them
to
file
it.
The
application
is
already
already
filled
in
with
the
particulars
about
the
subject.
Property
and
the
only
thing
the
taxpayer
needs
to
do
is
assert
on
the
form
why
this
they
feel
something
is
wrong
either.
E
E
That
depends
on
two
things
number
one,
the
number
of
Appeals
that
we
get,
but
also
the
credibility
of
the
appeal
itself,
and
typically,
we
will
look
at
whatever
we
get
in
within
right
after
that
filing
window
was
closed
and
we
will
make
a
decision
on
the
non
credible
ones
first,
because
those
don't
require
much
beyond
the
decision.
The
ones
that
we
think
have
any
degree
of
credibility
may
require
an
actual
inspection.
E
M
I
mean
I
saw
one
property.
I
was
on
Wyoming,
where
it
was
a
twin
where
one
was
priced
at
99,000
and
I.
Think
what
the
next
door
that
adjacent
twin
was
priced
at
369,
obviously
the
same
properly
property
and
obviously
a
mistake:
can
we
possibly
get
a
system
where
we
can
have
a
much
faster
one-week
turner?
That's
clearly
an
error
that
could
be
fixed
immediately.
E
Yeah
I
think
that's
one
of
the
things
that
we
are
also
working
off.
It
is
coming
in
taxi
and
what
we're
looking
to
do
is
actually
to
be
able
to
get
to
those
the
ones
in
which
there's
some
credible
reason
to
believe
that
we
made
a
mistake
or
there's
just
a
evaluation
issue,
a
uniformity
issue.
We're
going
to
look
to
have
someone
not
necessarily
the
Account
Manager,
look
at
the
nine
credible
ones
first,
so
that
the
managers
can
focus
on
the
ones
such
as
what
you
de-stressed.
M
M
Yes,
that's
what
our
council
ordered
showed
and
what
you're
saying
now
is
that
we
are
now
down
to
nine
thousand
appeals,
which
is
less
than
three
percent
of
the
total
number
of
properties
we
raised
and
I
know
and
I'm.
Listening
to
this
testimony
today
and
I'm,
saying
myself,
what's
going
on,
I
think,
what's
really
has
angered
the
residents
is
that
the
assessment
increases
were
so
dramatic
like
ten
and
a
half
to
eleven
percent.
That
in
many
ways
was
an
assessment
increase.
M
It
was
a
tax
increase
that
we
put
through
of
ten
and
a
half
to
11
percent,
and
thank
God
wouldn't
have
another
increase
in
the
taxes.
But
that's
really
what
occurred.
We
raised
everyone's
taxes
on
average,
ten
and
a
half
to
11
percent,
and
they
are
furious
because
the
rate
of
inflation
is
two
point,
one
percent
so
for
the
average
homeowner
I
just
want
understand
what
I
think
is
going
on
it's
challenging
to
meet
these
tax
bills,
which
have
been
raised
five
times
to
the
rate
of
inflation,
so
I
mean
I.
Think
that's
really.
M
In
my
opinion,
the
root
of
the
problem.
I
can't
sit
here
and
say:
look
there
were
plenty
of
issues
that
have
to
be
fix
with
OPA
that
we
know
about
and
I
know,
you'll
cooperate
and
fix
them.
There's
plenty
of
things
that
have
to
get
done
right.
We
need
the
camera
system,
but
I
think
the
overriding
problem
that
I
see
is
that
we
basically
dramatically
raised
assessments
and
to
be
fair.
M
We
probably
should
have
lowered
the
rate,
but
we
didn't
do
that
and
that's
caused
everyone
to
have
to
pay
a
lot
more
money
in
an
inflationary
market
that
was
one
fifth
of
the
increase
they
received.
That's
like
that
to
me
is
really
what
occurred
in
a
nutshell,
and
we
thank
you.
Mr.
chairman
and
he's
gonna
give
that
overview.
No.
A
Thank
you
I
echo
your
sentiments
because
when
I'm,
not
in
the
Bell,
that's
what
I
hear
and,
most
importantly,
we
should
move
with
the
same
level
of
urgency
on
this
issue.
Then
we
do
on
other
issues,
as
relates
to
the
city
of
Philadelphia.
So
thank
you
very
much.
This
concludes
the
public
hearing
on
bill
number
one:
seven:
zero,
four,
six!
Seven!
We
will
now
go
into
a
public
meeting
to
consider
the
action
to
be
taken
on
this
bill.
The
chair
recognizes
the
councilman
Derek
Greene
for
emotional
on
the
bills.
We
just
heard.
J
A
Has
been
moved
and
properly
seconded
that
these
that
this
bill
will
be
reported
from
the
committee
with
a
favorable
recommendation
and
with
this
request,
that
the
rules
of
council
be
suspended
to
permit
first
shooting
of
this
bill
at
the
next
session
of
council.
All
those
in
favor
of
the
motion
will
signify
by
saying
aye
opposed
the
eyes
have
it,
and
the
motion
carries,
though
this
bill
will
be
reported
from
the
committee,
with
the
available
recommendation,
with
the
request
that
the
rules
of
council
be
suspended
to
permit
first
reading
at
the
next
session
of
council.
A
A
C
H
There's
a
third
person
with
others
and
it's
Robert
Ottomans.
He
is
our
expert
mass
appraisal
consultant
and
the
three
of
us
are
here
to
provide
testimony
and
answer
questions
concerning
resolution.
One
zero,
eight
three:
five
five
opa
works
to
improve
the
quality
of
assessments
each
year.
The
code
requires
that
opa
be
independently
audited
every
three
years
of
the
administration,
welcome
feedback
from
jf
ryan
and
associates
on
both
the
quality
of
the
2019
assessments
and
our
assessment
processes.
We
took
the
concerns
raised
in
the
report
seriously.
H
As
a
result,
we
asked
OPA
is
outside
consultant
to
to
make
recommendations
to
improve
our
processes.
That
consultant,
obrigado
means
is
affiliated
with
the
international
association
of
Assessors.
He
has
over
40
years
of
experience
in
the
assessment
field.
He
regularly
consults
with
other
major
jurisdictions
and
his
work
with
OPA
for
over
ten
years,
and
we
are
committed
to
implementing
his
recommendations,
which
I'll
discuss
shortly
regards
to
the
Ryan
report.
We
were
disappointed.
It
didn't
provide
specific
recommendations
on
ways.
Opa
could
improve
his
assessment
process
or
address
the
audits
findings.
H
The
report
also
failed
to
acknowledge
this
central
progress.
Opie
has
made
opa
has
made
since
2012
of
the
24
recommendations
from
an
I
double-a
audit
concluded
in
2012
OPA
is
implemented,
13
Niner
in
progress
and
primarily
tied
to
the
launch
of
cama
system
next
year
remaining
or
partially
implemented.
These
changes
have
led
to
improvements
in
the
accuracy
of
Opie's
assessments,
o
piays
state
equalization
board
ratio
which
measures
the
accuracy
of
assessments
has
gone
from
under
30
percent
for
a
VI
to
over
98
percent.
H
Now,
as
we
discussed
in
the
last
hearing,
the
number
of
Appeals
should
BRT
drop
from
over
20,000
in
the
first
year
of
a
VI
to
about
9,000
this
year.
Only
about
two
and
a
half
percent
of
properties.
Where
assessments
increased,
the
Ryan
report
used
a
methodology
that
we
believe
inevitably
led
to
inaccurate
conclusions
about
the
quality
of
OPA
assessments.
The
audit
compares
OPI
assessments
to
more
recent,
not
yet
fully
validated
sales
that
will
be
used
in
future
evaluations
after
they
have
been
vetted.
H
The
auditor
himself
stated
that
the
sales
he
examined
did
not
appear
to
be
fully
validated
and,
after
removing
what
he
thought
to
be
clear
outliers,
he
proceeded
to
analyze
the
inadequately
screen
sales.
Anyway
again,
those
concerns
did
not
deter
us
from
embracing
the
need
for
reform
at
OPA,
which
I
know
is
the
heart
of
the
white
city
council.
Commission,
the
report,
that's
why
we
sought
their
perspective
and
mr.
gladden
ins,
who
provided
recommendations
on
several
key
areas.
He
recommended
adding
staff
to
assist
with
modeling,
as
well
as
the
development
of
a
separate
sales
validation
unit.
H
He
also
advised
at
OPA
should
seek
support
from
a
consultant,
secure
and
better
maintain
existing
data
for
building
grade
and
condition
codes
regarding
transparency
and
accessibility.
You
recommended
OPA.
Should
better
document
assessment
methodologies
produce
more
frequent
evaluative
reports
such
as
ratio
studies
and
share
those
materials
on
its
website.
Finally,
in
order
to
allow
OPA
sufficient
time
to
implement
those
recommendations,
mr.
Gorman's
advised
that
OPA
should
temper
from
a
mass
assessment
valuation
to
a
trending
valuation.
Mr.
H
Piper
explained
in
the
last
hearing
so
for
tax
you're,
20,
OPA
conduct,
market
training,
valuation
appropriately
trending
existing
tax
year
2019
values
by
property,
type
condition
and
geographic
area
in
effort
to
cheap
property
values
tied
to
the
market
in
the
short
term.
While
OPA
implements
the
expert
recommendations,
trending
is
less
labor-intensive,
because
values
are
determined
for
a
group
of
properties
using
fewer
factors.
Opa
will
resume
annual
mass
assessment
valuations
when
the
above
recommendations
implemented
and
a
camera
system
has
been
implemented.
H
Opa
is
committed
to
adopting
those
recommendations
and
is
currently
developing
an
action
plan
and
timeline
to
ensure
these
changes
are
implemented
expeditiously.
Mr.
gladwyn
is
here
today
to
discuss
his
recommendations
in
more
detail.
At
the
same
time,
we
understand
counsels
concern
for
residents
who
may
be
struggling
to
keep
up
with
their
property
taxes.
We
remain
committed
to
working
with
counsel,
to
discuss
tax
policy
changes
to
help
alleviate
concerns
that
arise
as
property
values
appreciate
in
a
strong
real
estate
market.
H
Last
year,
council
administration
worked
together
to
increase
the
homestead
exemption
from
30,000
to
40,000
to
provide
additional
relief
to
homeowners
in
light
of
rising
home
values.
The
Department
of
Revenue
administers
a
number
of
tax
relief
programs
such
as
the
owner-occupied
payment
agreement,
longtime
owner-occupied
agreement
program,
sorry
and
senior
citizen
tax
freeze
to
provide
assistance
to
residents
city
also
offers
income
tax
based
real
estate,
installment
and
deferral
programs
to
assist
homeowners
who
may
need
help
paying
their
property
taxes
in
FY
18
city
provided
110
million
dollars
in
tax
relief
to
more
than
250,000.
H
A
Thank
you,
I
had
a
question
regarding
kaping
assessments
and
I
know.
Under
the
last
hearing
on
on
the
bill
we
recently
passed,
we
talked
about
how
it's
the
state
had
jurisdiction
to
determine.
If
we
have
that
ability
or
not,
would
the
administration
support
Suffolk
such
an
effort
and
partnership
with
the
Philadelphia
delegation
to
introduce
legislation
in
Harrisburg
that
will
cap
assessments
that
rise
of
a
particular
value.
H
F
Thank
you,
I,
believe
your
question
was
what
are
the
attributes
or
characteristics
that
we
collect
in
a
single-family
residence?
Yes,
so
the
things
that
we
look
at
are
the
location
of
the
property,
which
is
determined
by
number
one,
the
GMA
that
it's
in,
but
also
how
busy
a
street
it's
on.
So
there's,
typically
a
downward
adjustment
for
being
on
a
busy
street
versus
on
a
on
a
more
quiet
residential
block.
F
So
we
look
at
the
location
in
terms
of
that
we
look
at
the
type
of
property
because
we
don't
want
to
compare
a
two-story
row
house
to
a
three-story
detached
house
to
a
you
know:
one-story
twin
Rancher,
so
there's
so
the
type
of
property
is,
is
something
that
we
look
at.
We
look
at
the
time
period
in
which
the
property
was
built.
We
look
at
the
size
of
the
property,
the
size
of
the
building
and
we'll
compare
that
to
the
typical
or
the
median
size
building
for
that
model.
F
So
if
your
typical
building
is
an
1,100
square
foot
row
house,
if
you're
larger
than
that,
you
may
get
an
upward
adjustment
if
you're
lower
that's
smaller
than
that,
you
may
get
a
downward
adjustment,
but
it's
all
centered
on
your
relationship
to
a
typical
building.
We
look
at
the
lot
size
the
same
way.
We
look
at
what
to
define.
What's
a
typical
lot.
If
you
have
a
larger
lot
than
what's
typical,
you
may
get
an
upward
adjustment.
If
you
have
a
smaller
lot,
you
may
get
a
downward
adjustment.
F
We
look
at
the
general
time
period
in
which
a
property
was
built,
so
we
have
I,
think
seven
periods
based
on
construction
quality
and
what
was
typical
for
the
way
properties
were
built,
going
all
the
way
back
to
the
colonial
period
to
what
was
what's
been
built
within
the
last
ten
years.
So
that's
something
that
was
built.
You
know,
post-world
War
two
is
not
being
compared
to
something
that
was
built
two
years
ago
and.
A
F
E
A
A
Why
do
you
get
to
the
actual
assessment,
because
at
the
end
of
the
day,
if
they
don't
have
that
information
and
they
want
to
go
off
of
what
they
assume
it's
a
lot
of
times,
it's
basically
I
know
in
areas
I'm
that
I
represent
this
highly
gentrified.
Is
the
question
as
always:
how
come
these
particular
areas
are
assessed
at
a
different
value
than
other
neighborhoods
right
and
then
you'll
come
up
with
a
conclusion
that
this
is
an
also
another
way
to
gain
revenue
for
the
city.
A
E
Agree
with
that
councilman
and
actually
in
terms
of
getting
more
and
better
data
about
the
interior
of
residential
parcels,
I
know
for
a
VI.
We
did
look
to
try
to
gather
some
data
we
sent
out,
we
put
door
hangers
on
folks
doors
and
we
did
get
some
information
back
and
you
know
occasionally
we
got
to
see
the
inside
of
her
property
I
think
the
next
time
we
do
an
assessment
project
that
involves
the
entire
process.
A
C
Yes,
it
is
true
that
the
the
methodology
used
by
OPA
to
develop
their
values
does
require
a
considerable
degree
of
expertise.
Unfortunately,
OPA
asset
expertise.
It's
the
same
type
of
models,
incidentally,
that
we
use
on
the
county
I'm
from
in
in
Arizona
Maricopa
County
Arizona.
So
it's
common
and
it's
being
increasingly
used
because
of
its
effectiveness
and
efficiency,
but
that
it's
absolutely
true
that
it
does
require
specialized
expertise
in
statistics
and
data
analysis.
So
this
current.
A
E
So
you've
met
and
spoken
to
our
director
of
mass
appraiser,
who
was
responsible
for
developing
the
models
each
year
and
the
people
that
work
with
him
and
there's
more
than
just
two,
but
they
are
actually
certified
Pennsylvania
evaluators
with
some
background
in
statistics
both
with
college
degrees.
But
in
addition
to
that,
we've
consulted
every
year
for
at
least
the
past
10
years
with
mr.
clavin's,
who
is
pretty
much
the
foremost
expert
on
mass
appraisal
in
terms
of
advanced
statistical
techniques.
A
And
I
know
we
have
recommendations
from
City
Council
audit
that
we're,
comparing
with
our
obviously
to
audit
from
the
administration
and
council
audit
found
there.
Opa
models
are
not
commonly
used
in
the
industry
or
comparable
generation
jurisdictions,
and
so
you
cited
Phoenix
and
ice
and
there's
jurisdictions
that
use
the
same
model
that
we
use
here
in
Philadelphia,
but
their
housing
stock
is
totally
different
from
the
city
of
Philadelphia.
A
C
As
well,
techniques
can
be
used
in
various
jurisdictions.
It
doesn't
require
that
it
be
a
relatively
newer
jurisdiction,
like
Phoenix
Arizona
as
two
other
benchmarks,
where
I've
worked,
the
city
of
Washington
DC,
which
mr.
Ryan
referred
to
uses
the
exact
same
techniques
as
the
city
of
Philadelphia.
The
city
of
Boston
would
be
another
example.
I
Of
the
legislative
oversight
committee,
my
name
is
Rebecca
Reinhardt,
Philadelphia
city
controller.
I
am
here
today
to
testify
on
resolution.
One
eight
zero
three
five
five
concerned
with
the
dramatic
single
year:
property
assessment
increases
in
tax
year
2019
and
the
mounting
public
frustration
around
the
work
of
the
office
of
property
assessment.
The
city
controllers
office
analyzed
the
accuracy
and
fairness
of
Philadelphia's
property
assessments
since
tax
year
2014
I
will
provide
a
brief
summary
of
our
findings
now,
but
I
am
also
submitting
a
full
copy
of
our
report.
I
As
part
of
my
testimony
as
part
of
our
analysis,
we
conducted
separate
ratio
studies
for
the
14
Geographic
zones
of
the
city
set
by
OPA
to
determine
two
metrics,
the
coefficient
of
dispersion,
Co,
D
and
price
related
differential,
PR
D.
The
co
D
is
a
measure
of
uniformity
or
whether,
like
properties,
are
assessed.
Similarly
relative
to
their
sales
price.
The
PR
D
is
a
measure
of
Regas
regressivity
or
whether
less
expensive
homes
are
over
assessed
relative
to
more
expensive
homes.
I
We
found
that
neighborhoods
with
the
lowest
median
income
in
the
city
are
also
the
neighborhoods
with
the
least
accurate
assessments
assessments
in
these
parts
of
the
city,
particularly
North
West
and
Southwest
Philadelphia,
tend
to
be
less
uniform
and
more
regressive.
That
means
less
expensive
homes
in
these
areas
are
over
assessed
compared
to
more
expensive
homes.
In
essence,
our
most
vulnerable
homeowners
are
paying
more
than
their
fair
share
of
property
taxes.
I
I
In
addition,
we
found
that
the
office
of
property
assessment
has
gotten
worse
at
land
valuation
since
tax
year
2017
when
the
OPA
performed
a
citywide.
Reassessment
focused
on
land
values,
rather
than
identifying
the
true
value
of
land
from
location
to
location
on
a
per
square
foot
basis.
It
appears
that
OPA
often
deploys
a
fixed
percentage
of
total
assessed
value,
typically
15%
or
30%,
to
determine
land
value.
The
use
of
a
fixed
percentage
for
land
values
seriously
undercuts
uniformity.
I
For
example,
we
looked
at
a
single
block
in
North
Philadelphia,
where
all
of
the
properties
have
the
same
lot
size
in
tax
year
2016
before
the
land
reassessment
all
of
the
properties
had
mostly
the
same
land
value
per
square
foot.
But
after
the
reassessment
in
tax
year
2017,
however,
the
land
value
price
per
square
foot
for
these
properties
varied
wildly
by
as
much
as
$22
per
square
foot
for
identical
Lots
land
value
issues
also
impacted
abated
properties.
I
Best
practices
say
that
land
values
should
be
similar
on
a
per
square
foot
basis
on
the
same
block,
regardless
of
an
abatement.
However,
we
found
that
abated
and
non
abated
properties
on
this
same
block.
Had
significantly
different
land
values
beginning
in
tax
year
2017
and
these
differences
have
continued
to
grow
year-over-year
in
tax
year.
2019
abated
properties
were
on
average
of
charged
their
land
by
$23
per
square
foot,
which
equates
to
an
additional
three
hundred
and
fifty
dollars
in
taxes.
For
the
a
median
abated
property.
I
Lastly,
we
found
that
historically,
the
o-p-s
assessments
have
not
met
citywide
uniformity
or
regressivity
standards
until
tax
year,
2019
more
ever.
Moreover,
our
results
diverged,
materially
from
the
OPA
self-reported
results
for
regressivity
and
uniformity.
This
suggests
something
problematic.
While
it
appears
that
citywide
assessments
have
become
fairer
and
more
accurate
year
over
year.
I
Overall
citywide,
we
can
state
that
definitively
due
to
a
lack
of
transparency,
we
have
no
way
of
knowing
how
the
OPA
selected
data
for
the
purposes
of
its
own
ratio
study
how
it
went
about
calculating
the
co,
D
or
PR
D,
or
why
our
results
differ
so
significantly
in
closing
I'd
like
to
make
one
final
point:
transparency
in
the
OPA.
It's
a
big
problem.
No
one
knows
how
the
office
of
property
assessment
arrives
at
its
assessments
to
the
administration's
credit.
I
They
have
stated
that
they
intend
to
increase
the
information
provided
to
the
public
about
the
assessment
methodology
and
process.
I
want
to
encourage
the
administration
to
commit
to
more
than
bare-bones
transparency.
There
are
models
that
Philadelphia
should
seek
to
emulate
in
terms
of
transparency
such
as
Washington
DC,
because
if
people
understood
what
the
OPA
was
doing,
it
would
go
a
long
way
to
create
trust
in
the
system.
This
concludes
my
testimony.
I'd
be
happy
to
answer
any
questions
you
have
at
this
time.
I
I
So,
on
the
issue
of
the
disparities,
I
think
that
really
the
office
of
property
assessments
should
be
looking
at
the
assessments
on
a
neighborhood
by
neighborhood
basis
to
make
sure
that
they're
accurate
that
they're
more
uniform
and
less
regressive,
meaning
that
you
know
to
make
a
fairer
assessment
by
neighborhood,
so
not
just
be
looking
at
it
citywide,
because
so,
if
they
it's,
for
example,
just
really
focused
in
on
okay,
we're
gonna
fix
the
assessments
in
North,
Philadelphia,
West,
Philadelphia
and
Southwest
Philadelphia
and
we're
gonna.
Take.
I
You
know
these
steps
over
the
next
three
months,
six
months,
nine
months
in
a
year
to
get
the
measures
the
CEO,
DMP
Rd
down
to
acceptable
ranges.
You
know
in
by
one
year,
let's
just
say,
then
you
know
then
there'd
be
some
benchmarks
to
say.
Okay,
the
people
in
those
areas
can
expect
fair
assessments
in
some
time
for
him.
I
I
think
that
needs
to
happen,
and
the
second
thing
in
terms
of
Washington
DC,
the
I
was
mentioning
Washington
DC
in
light
of
transparency,
because
if
you
go
on
to
Washington
DC's
website,
not
only
do
they
release
their
measures.
The
CEO
DMP
Rd
by
geographic
area,
but
they
also
detail
out
exactly
how
they
calculate
the
assessments
down
to
how
much
a
half
bathroom
is
worth.
I
For
example,
I
mean
you:
can
you
can
use
Washington
DC's
website
to
build
your
own
assessment
and
so
that
type
of
transparency
goes
a
long
way
to
have
people
trust
the
system?
And
so
that's
what
I
would
say.
You
know
that
should
be
a
model
to
go
for
it's,
and
it's
not
that's
not
something
that
we
need
to
wait
for
comma
to
be
implemented
to
do.
A
D
You
thank
you
so
much
for
your
your
testimony
and
your
review
of
the
assessment
process.
Earlier.
We
we
were
discussing
a
little
bit
around
assessments
and
we
spent
a
little
bit
of
time
talking
to
OPA
about
G
mas.
You
say
you
conducted
your
analysis
based
on
14
Geographic
zones.
How
are
they
different
from
the
640
GMA's
that
OPA
says
it
uses
to
create
this
general
market
area
assessments.
I
D
D
But
you
also
talked
about
land
assessments
and
the
variation
one
of
the
things
that
I
found
interesting
and
your
testimony
is
that
you
said
abated
properties,
the
land
value
was,
they
were
charging
them
more.
Do
you
think
they
were
trying
to
fill
in
a
gap
because
it
wasn't
standardized,
you
know
so
the
land
of
a
long-term
resident
versus
the
Nevada
property?
The
price
was
different.
I
Yeah
I
think
it's
because
and
it's
hard
to
know
exactly
because
the
opie
doesn't
make
it
isn't
very
transparent
about
how
they
calculate
but
I
think
because
it
looks
like
they
are
taking
a
fixed
percentage
of
15
or
30%
of
the
total
property
of
the
total
value
of
the
property
and
just
assigning
it
to
land
that
if
you
have
an
abated
property
that
has
a
higher
overall
value,
then
the
land
value
gets
inflated.
That
makes
sense.
Yep
no
I
get
that.
D
Okay
in
the
Washington
model,
because
I've
not
had
a
chance
to
look
at
it.
Is
there
a
fixed
land
value.
I
mean
we've.
One
of
the
things
historically
and
we've
debated
this
here
in
council,
and
there
was
hearings
gone
back
to
tell
us
one
more
on
possible
years
ago
about
the
low
value
of
land
that
we
have
and
then
how
we,
how
improvements
trigger
reassessment
right
and.
K
D
B
D
Believe
and
I,
unless
you
tell
me
otherwise
from
what
you've
seen
across
the
country
that
when
our
formulas
should
take
that
into
consideration
and
and
I
use
this
example,
I
have
a
hundred
houses
on
a
block.
Fifty
have
not
been
touched,
twenty
have
some
minor
improvements
and
thirty,
maybe
new
builds
okay.
You
know
when
you're
averaging
thing
all
things
being
equal,
you
can't
right,
and
so
this
long
time,
fixed
income
person
who
is
fine
with
their
one
and
a
half
bathrooms
should
mark.
D
I
D
Again,
yes,
if
we,
if
we
determined
by
policy,
we're
giving
an
improvement
of
value
just
like
we
give
abatement,
what
I
call
an
unrealized
value
right,
because
until
you're
paying
taxes
on
your
bateman,
its
unrealized,
but
your
factor
in
that
sales
component
into
the
GMA.
And
so
my
thing
is:
how
do
you
back-end
that
out
for
people
right,
long-term
residents
and
again,
we've
lost
as
narrative?
D
I
D
Know
that,
but
part
of
it
is
that's
what
we've
done.
Council
has
tweaked
homestead,
oh
lewb
senior
I
mean
like
we
yeah
to
me.
That's
an
acknowledgment
that
what
we're
doing
here
is
not
fair
and
we're
trying
to
even
out
the
balance.
The
and
my
thing
is:
if
we're
going
to
fight
this
formula,
transparency
and
we're
going
to
get
a
formula,
we
should
be
able
to
tell
people.
D
So
I'm
just
saying
it
is
there,
and
if
you
can't
answer
this
today,
I
like
as
part
of
this
public
debate
as
we
debate
it
for
someone
to
tell
me
why
we
can't
factor
that
in
if
we're
again,
I
think
it's
a
policy,
it's
a
political
will
and
what
we
value
like
you
know
and
I
have
this
debate
constantly
hearing
and
also
because
we
don't
value
people's
sweat
equity.
We
don't
value
like
none
of
that
ever
has
value,
but
anybody
wants
to
build
something
on
steroids.
It's
an
investment.
I
D
D
D
D
Me
it's
a
political
will
and
a
policy
one
it's.
If
we're
going
to
change
the
narrative,
the
residents
have
that
improvements
drive
them
out
of
neighborhoods
and
improvements
mean
gentrification.
We
got
to
come
up
with
the
counter-argument
to
that
right
and
there
has
to
be
a
value
to
it.
I
don't
know
what
that
is
question.
Do
you
see
anything
around
zoning
because
we
went
through
the
zoning
change
right?
Do
you?
Did
you
look
at
or
see
anything
around
zoning
that
impacts
the
differential
that
we
see
in
assessments?
D
I
A
C
A
C
I
C
C
K
I
I
A
A
K
Thank
You
councilman
you're
welcome
good
afternoon.
My
name
is
Walter.
Spencer
I've
lived
in
Philadelphia
since
1997
I'm
gonna
open
by
trying
to
address
councilman
Sanchez's
question
which
he's
her
Councilwoman
Sanchez.
This
question,
which
she's
asked
repeatedly
about
the
gentrifying
neighborhoods
and
the
abated
parcels
there
are
ways
to
do.
K
That
75,000
would
only
apply
to
the
parcels
being
abated.
It
wouldn't
be
applied
to
the
parcels
that
have
had
some
modifications
and
it
wouldn't
apply
to
the
parcels
and
have
had
no
modifications
and
that's
something
we
used
in
a
number
of
jurisdictions
around
the
country
with
good
success.
I
wanted
to
talk
to
my
testimony
today
about
two
things:
are
transparency
and
regressivity?
K
K
I
never
worked
on
an
appraisal
job
where
I
couldn't
determine
the
value
of
property
using
a
hand,
calculator,
and
what
you
needed
to
know
was
how
to
add,
subtract,
multiply
and
divide
stuff.
You
learn
in
elementary
school
and
so
whether
we
have
a
camera
system
or
we
don't
have
a
camera
system,
the
goal
for
motivation
should
be
to
comply
with
the
statute
by
May
1st
and
have
documentation
on
their
website.
That
allows
me
to
take
my
hand,
calculator
and
read
the
charts
and
tables
on
the
website
and
recreate
the
value
of
my
property.
K
This,
the
second
thing
I
would
say
is
that
most
the
the
audited
to
counsel
geared
and
the
audited
to
controller
did
pointed
to
this
for
this
problem
with
regressivity
and
as
the
controller
indicated,
it's
primarily
in
the
second
third
fifth
and
seventh
wards
and
I
your
there
are
some.
Whenever
you
use
statistical
models
to
value
property,
things
tend
to
converge
toward
toward
the
center.
So
if
the
average
price
is
$150,000,
the
properties
that
are
around
150,000,
the
bottles
do
a
great
job.
K
The
properties
that
are
much
lower
or
much
higher.
The
models
tend
to
over
value
the
the
lower
value,
properties
and
undervalued,
a
higher
value
properties.
Now,
there's
some
things
you
can
do
in
your
models
when
you
build
your
models
to
counteract
that,
but
until
we
see
the
models,
we
don't
know
whether
it's
doing
that
or
not,
and
until
we
see
the
models,
we
can't
be
helpful
OPA
in
dealing
with
the
regressivity
problem
on.
K
Counsel's
audit
of
OPA
was
was
released
because
I
think
there
are
really
necessary
steps
to
be
taken
to
resolve
the
issues
that
we've
been
dealing
with
now
I
mean
I've
been
working
on
this
issue
with
with
the
technical
staff
here
here
in
Council
for
six
years
and
over
the
last
24
months.
Frankly,
I've
seen
regression
I,
don't
think
I,
don't
I
personally,
don't
feel
our
assessments
are
is
good
now,
as
they
were
in
2013.
K
So
I
think
that
the
city
should
should
recruit
new
leadership
for
OPA,
a
new
chief
assessing
officer
and
three
deputies,
one
for
residential
one
for
commercial
and
one
for
modeling
and
I.
Think
these
are
people
that
should
come
to
meet
worked
in
at
least
two
jurisdictions
outside
Philadelphia
before
they
get
here,
because
broad
experience
helps
you
get
to
work
in
different
places,
see
how
different
people
attack
and
address
problems,
and
you
bring
that
knowledge
and
background
to
Philadelphia
with
you.
K
Secondly,
I
think
that
the
city
oughta
hire
a
consulting
firm
to
help
them
write.
An
RFP
to
bring
in
another
firm
to
help
clean
up
these
assessments,
I,
don't
think
the
city
staff
is
going
to
be
able
to
do
it
on
their
own
and
I
could
see
five
or
ten
years
from
now
where
we
would
be
sitting
here
having
a
very
similar
sort
of
discussion
and
then
I
think.
K
I
would
remind
you
that
that
two
years
ago,
OPA
contracted
with
a
firm
called
AR
Hughes
for
help
on
the
valuation
of
commercial
property
and
the
dad
effort
produced
112
million
dollars
in
revenue
for
the
for
the
city
in
the
school
district.
I,
don't
think
that
necessarily
bringing
on
another
consultant
is
going
to
produce
large
amounts
of
revenue,
but
I
think
it
will
produce
some
because
I
think
there's
probably
inventory
that
is
been
missed.
K
L
Good
afternoon,
I'm
Alan,
but
kibbutz
I
am
the
former
city
controller
and
and
to
begin
with,
I
would
like
to
take
a
moment
to
pay
tribute
to
Dave
glance
eat
a
long
time.
Chairman
of
the
board
of
revision
of
taxes
who
passed
away
yesterday
and
who
really
his
mission
in
life,
was
to
try
to
create
a
fairer,
more
accurate
tax
system
in
Philadelphia
and,
and
he
was
just
a
all-round
great
human
being
and
I'm
sure
we
will
all
miss
him.
I.
L
Think
councilman
Sanchez
asked
a
great
question
and
I
think
if
you
remember
back
to
your
girlhood
and
The
Wizard
of
Oz,
it
might
lead
you
to
an
answer
which
is
you'll.
Remember
you'll.
Remember
that
the
punchline
of
that
story
was
that
she
always
had
the
power
to
go
home
and
to
solve
a
problem,
and
several
of
the
problems
that
we
have
in
dealing
with
this
issue.
Is
this
complexity
and
super
complexity
so
that
nobody,
no
layman,
can
possibly
understand
what
people
talk
about
transparency.
L
But
nobody
knows
what
you're
talking
about,
and
you
have
to
have
a
PhD
really
to
figure
out
these
coefficients
of
dispersion
and
all
of
that,
and
and
this
idea
that
we
are
locked
in
a
uniformity.
Straitjacket
now
progressivism
in
the
United
States
and
progressivism
in
the
States
for
the
last
hundred
years,
held
that
fair
taxes
meant
taxes
that
are
that
are
progressive.
The
taxes
that
do
not
impact
the
poor
people
disproportionately
to
everybody
else.
L
So
I'd
say
in
the
first
place
it's
insane
for
Philadelphia,
which
proclaims
itself
to
be
a
progressive
city
to
build
a
tax
system
on
the
back
support
people
and
to
basically
make
the
real
estate
tax
the
tax
for
city
services
to
move
away
from
the
wage
tax
from
other
inc
in
the
state
of
Pennsylvania
in
the
United
States
of
America.
The
idea
has
always
been
that
you
want
people
who
have
income.
L
L
So,
first
of
all
the
City
Council
now
now
what's
happened
is
Harrisburg
has
moved
in
on
this
and
kind
of
restrained
the
freedom
of
the
city
to
deal
with
that,
but
that
should
be
the
focus
of
the
city,
because
there
are
many
things
about
Philadelphia's,
real
estate
taxes
and
about
the
demographics
of
Philadelphia
that
are
unique
to
Philadelphia.
When
we
were
working
on
the
2013
audit
in
the
controllers
office
about
real
estate
assessments,
we
were
shocked
to
learn.
40%
of
Philadelphia
homeowners
are
below
the
poverty
line.
L
Now
the
national
experts
in
this
field
believe
that,
if
you
own
a
house,
you
must
be
a
person
of
means,
but
there's
a
tremendous
number
of
properties
that
change
hands
for
a
dollar,
and
not
only
does
that
mean
that
those
people
can't
afford
escalating
taxes.
It
also
makes
it
extremely
difficult
to
get
an
accurate
sample
to
determine
what
the
real
values
are
within
that
region.
L
Based
on
that.
So
as
one
example,
you
had
a
citywide
reassessment
in
2014
that
was
supposedly
accurate,
I.
Remember
the
Nutter
administration,
saying
at
the
time
give
us
five
or
six
years
and
we'll
get
the
wrinkles
out,
and
now
it's
five
or
six
later
years
later
and
mr.
Spencer
says
it's
worse
than
it
was
in
2013
right.
So.
L
So
one
thing
that
you
could
accomplish
and
that
I've
been
advocating
is
to
impose
an
inflation
cap
or
a
double
inflation
cap
on
people
in
any
area
which
has
been
impacted
by
nearby
construction
and
frankly,
remember
when
the
Comcast
headquarters
went
up
and
they
were
classified
as
a
distressed
area
at
17th
and
JFK
Boulevard,
because
the
entire
city
of
Philadelphia
was
determined
to
be
a
distressed
area.
In
my
opinion,
you
could
apply
that
relief,
citywide,
there's
construction
going
on
in
every
neighborhood
and
it
doesn't
say
within
every
Council
District
or
within
every
lunch
or
ward.
L
It
says
nearby
construction,
so
I
think
you
could
you
could
right
off
the
bat
now
there's
a
problem,
because
the
Nutter
at
the
state
legislature
passed
enabling
legislation
in
1988
that
would
have
given
this
council
flat-out
the
power
to
do
that
and
then
somehow,
before
the
loop
legislation
came
in
the
Nutter
administration,
went
to
Harrisburg
and
actually
made
that
law
tougher,
not
easier.
They
changed
the
state
law
so
that
you
could
only
qualify
for
that
kind
of
relief.
L
If
you
were
very
poor,
I
think
they
used
a
fifteen
thousand
dollar
limit
and
it
was
passed
by
the
legislature
unanimously
in
both
houses,
which
to
B
means
that
the
mayor
Philadelphia
asked
for
it.
They
wouldn't
do
something
like
that
without
the
OK
of
Philadelphia.
So
the
first
step
is
to
go
back
to
Harrisburg
and
say:
let's
amend
the
enabling
legislation
to
go
back
to
the
way
it
was
before
loop
was
enacted
so
that
that
council
has
the
fullest
power
to
grant
whatever
relief
they
want.
I
think
there
is
a
secret
agenda
here.
L
The
secret
agenda
is
backdoor.
Tax
increases
right,
which
is
was
part
of
the
problem
with
the
BRT.
The
idea
was
that
without
council
taking
a
vote,
they
were
raised
taxes
any
time
the
mayor
needed
money
and
they
didn't
want
to
have
that.
But
now
several
things
happened.
The
when
a
VI
was
enacted,
the
tax
borrowing
capacity,
the
city
was
multiplied
by
ten,
so
instead
of
the
city
being
able
to
borrow
a
billion
dollars,
the
city
now
has
the
power
to
power,
ten
billion
dollars
and
bankrupt
itself
to
its
heart's
delight.
L
But
that
was
a
gimmick
that
put
cash
in
the
hands
of
the
mayor
and
the
administration,
so
they
liked
that.
The
other
thing
that
they
liked
is
that
every
year
they
can
go
back
and
they
can
do
a
30%
increase
or
a
50%
increase
and
it's
a
cash
cow.
It
doesn't.
You
know
when
Dave
Clancy
was
trying
to
sell
avi.
L
The
idea
was
going
to
be
what
councilman
Dom
said
that
if
the
values
went
up
one
year,
then
you
were
going
to
lower
the
rate
years
so
that
you
got
the
same
amount
of
money
and
right
and
instead
so
look
what
happened
this
year.
The
five-year
plan
that
mayor
Kenny
had
last
year
anticipated
that
there
would
be
an
increase
in
real
estate
revenue
of
five
percent,
so
it
actually
came
in
at
11
percent.
It
came
in
twice
what
they
had
planned
on
spending
and
what
happened
after
that.
L
He
said
he
wanted
a
five
percent
increase
in
the
rate.
So
what
was
anticipated
under
long
term
financial
planning
to
be
a
five
percent
increase
in
revenues,
was
proposed
to
be
a
15
percent
increase
in
revenues
and
finally
settled
in
at
an
11
percent
increase.
As
you
well
know,
Philadelphia
is
the
largest
city
in
the
country
that
is
in
poverty.
It
has
a
28
percent
poverty
rate.
The
reason
that
we,
we
don't
collect
a
lot
of
real
estate
taxes,
because
a
lot
of
you
cannot
get
blood
out
of
a
stone.
L
There
are
people
who
cannot
afford
that.
You
know
when,
when
the
Inquirer
did
their
series
back
I
think
it
was
in
2013
or
it
might
have
been
the
year
before
the
question.
The
average
real
estate
tax
in
Philadelphia
was
something
like
twelve
or
fourteen
hundred
dollars
and
and
there
were
responses
from
people
that
they
lead
like.
L
Well,
what's
the
big
deal,
you
know
Montgomery
County,
its
average
is
$7,000,
but
the
truth
of
the
matter
is
that
the
people,
the
average
person
in
Philadelphia,
could
not
afford
$1,200
a
year
and
when
the
tax
goes
from
1200
to
1700,
it
is
a
crisis
for
many
people.
So
why
keep
beating
around
the
bush
and
saying
that
we're
going
to
tweak
it
here
and
we
got
an
adjustment
and
I
got
a
complicated
formula
here
when
you
have
within
your
grasp
the
power
to
say
that
the
state
Constitution
recognizes
hardship.
L
The
hardship
of
gentrification
has
legitimate
a
tax
theory
as
uniformity
right,
the
rest
of
the
progresses
in
the
state
would
die
to
have
that
we
got
it
in
the
Constitution.
We
got
it
in
a
constitution
because
at
one
time,
Philadelphia's
legislative
leaders
ran
the
legislature
and
they
were
able
to
get
whatever
they
they
want.
And
ever
since
we
Plus
that
that
position
Philadelphia's
been
taking
it
on
the
chin,
but
but
I
have
a
hard
time
recurrently.
Seeing
this
turn
into
some
kind
of
academic
seminar
where.
H
L
Average
person
can
understand
what's
being
done
to
them
or
why
and
a
bunch
of
technicians
who
have
proven
now
that
they
can't
get
it
right
and
and
and
as
it
is
altogether
possible
and
then
I
think
probable
that
they
will
never
get
it
right
and
they
will
never
get
it
right.
Because
there's
not
enough
data
points
in
Philadelphia,
because
nobody,
you
can't
really
draw
the
boundaries
between
neighborhoods
and
you
know.
L
L
You
got
places
down,
Athan
the
Christian
and
somewhere
these
people
living
on
the
Block
in
their
houses
are
worth
$3,000
and,
at
the
other
end
of
the
block
you
got
like
I
think
there
was
three
airline
pilots
who
paid
a
hundred
and
eighty
thousand
dollars
to
buy
a
shell
of
a
house
and
to
rip
it
out
and
to
turn
it
into
a
mansion.
So
you
tell
me:
what
are
the
houses
in
the
middle
of
that
block
worth
right?
L
Gentrification
is
an
enormous
issue.
In
the
city
there
are
very
large
and
frankly,
I've
seen
some
polling
lately.
That
shows
in
terms
of
numbers,
it's
the
biggest
issue
in
the
city,
there's
something
like
sixty
five
percent
of
the
people
in
this
city.
Surprisingly,
both
races
and
across
income
categories
who
believe
that
people
of
color
and
minorities
are
being
forcefully
pushed
out
of
their
neighborhoods
by
developed
by
gentrification
and
and
one
of
the
biggest
tools
to
do.
That
is
the
real
estate
tax.
L
The
way
the
assessment
process
works
and
the
way
the
real
estate
tax
is
being
implied.
That's
the
bulldozer,
that's
moving!
Those
people
out
of
Philadelphia,
so
I
I
think
both
of
all
the
council.
People
present
now
have
I
think
sincerely
expressed
concern
about
that
population,
but
you're
kind
of
being
hammered
and
driven
into
thinking
that
you
got
to
come
up
with
some
super
sophisticated
mathematical
formula
and
I
urge
you
to
seize
the
political
power
that
you
have
yet
Harrisburg
to
change.
L
That
and
I
also
volunteer
to
help
you
change
the
law
back
and
then
adopt
a
series
of
uniform
relief
measures
under
the
rubric
of
hardship
because
you
u-boat,
you
all
know
that
you
can
make
a
lot
easier
argument
for
hardship
of
your
constituents
than
you
can
for
uniformity.
And
then
the
city
is
just
gonna
have
to
learn
to
live
within
its.
It
means
mayor's
are
not
going
to
get
unrestricted
pots
of
money
that
they
can
use
as
down
payments
for
new
cars
right.
D
You
so
very
much
for
your
for
both
of
your
testimonies
Walter.
Thank
you
for
your
always
willingness
to
work
with
us
here
in
Council.
We
really
do
appreciate
it
mr.
Berkowitz
real
quickly,
so
the
move
to
property
taxes
has
been
I.
Think
we've
had
four
Commission's
about
tax.
What
is
immobile
versus
what's
mobile,
so
are
you
saying
you
do
not
agree
with
that
philosophy
that
has
been
debated
by
all
the
different
tax
Commission's?
Let's.
A
L
And
we
have
rejected
that
and
in
fact
this
councils
on
record
is
saying
that
we
need
to
create
the
momentum
and
the
other
direction
that
we
need
to
to
set
$15
as
a
liveable
minimum
wage.
So
why
would
we
take
a
different
position?
There?
People
for
the
most
part?
Look:
the
abatements
succeeded
they
accomplished
what
they
were
supposed
to.
They
stimulated
construction
in
the
city
when
the
city
was
dead
and
nobody
would
construct.
Now.
L
People
are
coming
here,
not
because
of
the
abatements,
but
because
it's
a
hot
neighborhood
right
they're
coming
in,
because
the
momentum
is
there.
In
fact,
the
whole
world
has
changed
in
the
last
20
years.
Kids
want
to
live
in
cities.
They
don't
want
to
go
to
the
suburbs,
they
love,
they
love
the
excitement
of
the
city
there
for
businesses
are
locating
in
the
city
because
they
want
to
serve
their
customers
and
they
want
to
serve
the
traffic.
That's
in
the
city,
new
york
lives
by
that
philosophy.
L
L
The
business
community
frankly
would
much
rather
have
predictability
of
what's
going
to
happen
in
regulations
and
know
that
there's
going
to
be
sympathy
for
their
problems
than
to
worry
about
a
point,
0:06
change
in
the
wage
tax
or
the
business
tax
year
year
to
year.
You
don't
hear
the
complaints
that
you
heard
about
that
in
1999
and
2000.
They
don't
want
it.
They
were
looking
for
an
excuse
to
get
out
of
Philadelphia
before
now.
There
look
that
I've
never
seen
anything
like
this.
L
G
Good
afternoon
my
name
is
Teresa
McCormick
I'm
in
council
district
number,
two
Kenyatta,
Johnson
and
I'm
here
to
testify
on
on
a
resolution.
Eighteen,
oh
three:
five,
five!
Okay,
as
I
stated
earlier,
the
concerns
we
have
my
question
is
what
happened
to
the
new
program
from
your
district
councilman,
because
quite
a
few
of
us
lost
it
and
the
other
thing
that's
a
concern
for
us.
With
the
new
resolution
there.
There
should
be
a
formula
across
the
board.
As
I
stated
earlier,
I
live
on
Wharton
Street
and
the
average.
It
was
successful.
Our
block
121
200.
G
But
then,
if
we
go
into
the
block
right
behind
us,
which
is
2100
of
these
Street,
we're
finding
that
the
assessment
value
forced
to
story
home,
there
was
forty
two
thousand
five
hundred.
When
you
compare
the
land,
the
land
for
that
particular
block
is
1099,
but
for
us
on
Water
Street
was
only
960
square
footage.
It's
not
adding
up.
G
If
you
go
on
the
next
block
over,
which
is
Federal
Street,
those
are
three
story:
homes
and
their
square
footage
is
average
as
ours,
but
the
improvement
value
jumped
up
to
220
250,
but
their
assessment
value
was
seventy
three
thousand
dollars.
Five
hundred
that
is
not
adding
up.
They
have
not
listened
all
purposes
up
in
here
and
they're,
not
giving
me
an
assessment
or
telling
us.
How
are
you
coming
up
with
these
numbers?
They're,
not
adding
up
at
all
my
real
serious
on
my
particular
block,
which
is
fast
and
growing.
G
Last
year
we
had
the
highest
was
sold
at
1:55
and
we
had
an
increase
of
$400.
Now
this
year
we
had
three
houses
that
were
sold
at
three
hundred
and
thirty
three
thousand
dollars.
Those
homes
will
receive
D
two
year
tax
abatement,
but
when
we
go
down
to
the
assessment
for
the
appeal,
they're
gonna
go
off
of
three
hundred
and
thirty
five
thousand
dollars
for
us.
That's
a
long
time
residents
versus
those
that's
getting
a
10
year,
tax
abatement.
G
That's
why
I'm
stating
to
to
counsel
that
eliminate
what
they
have
going
on,
because
if
you
look
at
what's
gonna,
if
we're
complaining
now
about
the
four
hundred
increase,
which
is
11
percent,
can
you
imagine,
and
next
year
with
the
new
homes
that
were
sold
this
year
or
just
in
2018,
which
is
one
show
up
for
twenty
twenty
twenty.
That's
gonna
be
way
past
that
four
hundred
that
we're
complaining
about
now.
B
B
It
pushes
for
gentrification.
Why?
Because
it
says
we'll
give
you
two:
we
have
our
areas
that
are
not
up
to
par
money
too
Douce
and
change
things.
The
study
was
done
by
the
same
company
that
did
the
original
study
in
2014.
Did
you
expect
that
this
man
would
ever
make
anything
other
than
a
positive
report
to
you,
I
mean
give
me
a
break.
You
should
at
least
have
gotten
somebody
else
to
do
the
report,
but
you
did
and
the
problem
that
Jones
Lang
LaSalle
2014
and
then
you
turn
around
dr.
min
2018.
B
No,
and
what
did
you
do
you
forced
a
dis,
Jennifer
keishon
by
letting
the
banks
give
them
all
the
money
they
needed
to
rehab
dilapidated
areas
and
then
turned
around?
Did
you
put
any
pressure
on
the
back
hard
stuff
on
the
backs
of
the
banks
and
tell
them
to
provide
money
to
low
income
and
moderate
income
people
so
that
they
could
be
have
existing
houses
that
they're
in
no?
B
Instead,
they
redlined
us
another
method
of
gentrification,
duccini
redlining
and
this
year,
so-called
a
property
of
tax
abatement
and
then
had
the
nerve
in
the
report
said
it
would
take
the
school
district
Oh
four
more
years
if
they
were
to
do
anything
about
the
tax
abatement
to
lease
the
course
what
they
call
the
force.
Oh
I
forgot
cross
over
point.
B
In
other
words,
our
kids
are
supposed
to
sell
for
four
more
years
under
this
abatement,
you
have
already
killed
off
I,
don't
know
how
many
generations
of
kids
with
poor
education,
because
you
have
not
funded
the
school
district.
You
took
that
money
and
gave
it
away
to
people
who
don't
need
it
I'm,
tired
of
it.
When
are
you
going
to
stop
giving
away
our
money
and
start
supporting
our
schools?
We
need
money
in
our
school.
We
can't
wait
another
four
years
for
this
abatement
program.
It
needs
to
drop.
It
needs
to
be
gotten
rid
of.
B
Yes,
we
do
need
this
hit
change
with
Oprah.
We
definitely
need
that.
There's
no
doubt
about
that.
I
already
showed
you
what
I
have
to
show
you
in
terms
of
what
Oprah
has
done.
I
have
my
statistics
here.
I
would
give
it
to
you
today,
but
I
noticed
I
made
a
mistake
on
it:
okay,
but
they
fouled
up
they've
been
fouling
up
and
they
continue
to
foul
okay.
B
Okay,
whereas
announcer
the
city
says
taxes
times,
twenty
nineteen
thousand
office
or
the
sex
doesn't
increase
by
7.5
percent.
This
was
more
than
that.
Okay,
then
packed
in
the
major
assessments
after
several
years.
I
feel
like
assess
it.
I
like
this
one
several
years
are
fairly
consistent
assessment
attacks
here
between
2015
2018
fearless
I
know.
Are
you
talking
about?
The
only
thing
they
did
was
to
change
what
went
into
what
pot
they
changed.
B
The
land
increased
the
land
value
and
decrease
the
property
bag,
so
they
didn't
want
to
hit
you
twice
with
something
they
wanted
to
make
the
blow
easier
on
you.
So
you
didn't
see
no
difference
and
people.
The
only
people
show
any
difference
with
those
who
had
abatement.
They
now
had
to
pay
more
money
for
the
land.
Then
they
had
to
do
before.
So
that's
why
it
was
consistent.
B
Now
in
2019,
you
want
to
jump
on
everybody's
back,
because
man
Kenny
wants
to
increase
our
taxes,
and
so
what
can
he
do
and
creep
the
taxes
on
assessments?
We
need
to
freeze
the
tax
assessments.
I
didn't
I
made
a
mistake
in
the
last
saying
these
tax
taxes,
I
didn't
mean
fees
that
whole
estate
taxes
freeze,
tax
assessments
to
the
2018
level.
That's
what
has
to
be
done
until
we
get
this
mess
straight
now.
Freeze
those
tax
assessment
at
2018
level
do
not
proceed.
B
B
Medium
income
from
150
said
that
80%
and
with
your
support
talking
about
they
had
no
money.
We
had
to
fight
to
restore
it
to
150%.
Now
how,
in
the
hell
you
want
hung
out
with
another
loop
where's
that
money
coming
from
I
really
had
enough
for
the
first
one.
I,
don't
know
what
is
coming
from,
but
you
you,
you
ready
to
push
for
it,
I'm
time
to
figure
it
out.
Where's
the
money
gonna
come
from
or
it
may
be,
the
high
say,
finance
the
part
you
may
come
up
with
a
magical
cure.