Election 2016 Q&A: Round 2, Yavapai County Assessor candidate Judd Simmons
Verde Independent: Are there value inequities in the different land classifications in Arizona? Do all land and property owners pay a fair, proportionate share of the overall tax obligation? If there are inequities, how can they be resolved?
Simmons: If the Assessor has applied proper methods, then the resulting land values should be just and equitable. These values will be based on actual use, location, physical characteristics and other considerations affecting value.
Taxes are simply a statutory calculation. The assessment ratio is multiplied against the Limited Property Value and then the appropriate tax rate is applied.
There are different assessment ratios for the different legal classifications as set by statute. It is not the job of a County Assessor to determine if inequalities exist in the current system of properties in different classifications. The differences in levels of assessment by legal class could only be resolved through a legislative change.
Verde Independent: What uniquely qualifies you, and sets you apart from your opponent, to serve as Yavapai County Assessor?
Simmons: As a resident of Yavapai County for 38 years with 19 years of appraisal experience, I have an in-depth understanding of property values and the communities of Yavapai County. In addition, my college degree in business gives me a background in statistics, accounting, finance, economics, business management and ethics.
What also sets me apart from my opponent is that I intend to follow the law when it comes to assessed valuations of the taxpayer's properties and I will follow the law when it comes to hiring practices. Please visit ElectJudd2016.com for more information.
Verde Independent: How would you describe the current working relationship between the county assessor's office and the Yavapai County Board of Supervisors and is this working relationship acceptable?
Simmons: Since I am neither the current Assessor nor a member of the Board of Supervisors, I am not in a position to comment on their relationship. However, I will state that when I am elected to the Office of County Assessor, I will work in harmony with the board, other departments, and staff to efficiently and effectively accomplish the duties of my office.