Scope_and_Specifications.pdf

SCOPE AND SPECIFICATIONS

01. GENERAL PROVISIONS

A. SCOPE OF REAPPRAISAL AND REVALUATION

This PROJECT, which is called an update revaluation, includes the complete reappraisal and revaluation of all real property (taxable and exempt) within the corporate limits of the Town of WATERFORD effective as of October 1, 2026 with the exception of:

Real and Personal Property that makes up the Dominion Millstone Nuclear Power Station

The PROJECT will cover and include all real property in the Town excepting the Dominion Millstone Nuclear Power Station, but including the following categories:

1. All taxable real estate, land, buildings, and improvements with exception noted.

2. All tax-exempt real estate, land, buildings, and improvements with exception noted.

3. All public utility and buildings with exception noted.

All physical improvements shall be inspected, measured and listed for those properties that

a) sold between October 1, 2025 (inclusive) and October 1, 2026 (inclusive)

b) have less than 100% construction (as of October 1, 2025) on the ASSESSOR’S field cards

c) have an open building permit or permits

d) a returned data mailer was received that reflects a change in construction detail

e) certain other properties as selected by the ASSESSOR.

The PROJECT shall not include the valuation of personal property.

The CONTRACTOR shall value all newly constructed improvements created prior to October 1, 2026, or those incomplete as of the valuation date, and these parcels shall be included in the contract price, and valued in the same manner as provided hereinafter.

CONTRACTOR shall furnish all the databases, labor, materials, supplies and equipment and perform all work for the project in strict accordance with the hereinafter-listed specifications.

All work will be carried out and all forms, materials, and supplies utilized in this project shall conform to and be carried out in accordance with the requirements of the Secretary of the Office of Policy and Management, the Connecticut General Statutes, and Regulations of Connecticut State Agencies pertaining hereto, and shall be subject to the direct supervision and approval of the ASSESSOR.

This PROJECT shall comply with the Performance-Based Testing Standards Section 12-62i of the Connecticut General Statutes (and as amended from time to time).

The values to be determined shall be the full fair market value as of October 1, 2026 as defined in Section 12-63 of the Connecticut General Statutes and shall be based upon recognized methods of mass appraisal.

Assessments shall be seventy percent (70%) of the October 1, 2026 market value rounded to the nearest ten dollars.

The CONTRACTOR will use the Town’s existing CAMA software as provided by Vision Government Solutions Inc.

Any data conversion in the TOWN is the sole responsibility of the CONTRACTOR.

All data entry in the TOWN will be the responsibility of the CONTRACTOR.

B. EFFECTIVE DATE/ASSESSMENT DATE

The effective date of this PROJECT shall be for the October 1, 2026 Grand List for the Town. The pricing and valuation by the CONTRACTOR of all land, buildings and property under this CONTRACT shall reflect the fair market value as of October 1, 2026 for the Town.

The completed appraisals, upon approval of the ASSESSOR, will serve as the basis for the assessments on the October 1, 2026 Grand List for the Town.

C. TOWN DATA

Date of Last Revaluation...................................................................................................October 1, 2022 Type…………………………………………………………………………………….… Physical Revaluation Number of Special Districts................................................................................................................None Estimated Population...........................................................................................................………. 19,571 Area of the Town of WATERFORD (Square miles) …….……………………………………………….36.70 Form of Government...................………………………………………………………….Board of Selectman

D. PARCEL COUNT

It is the responsibility of the CONTRACTOR to estimate adjustments in parcel counts from the estimated parcel counts stated below for the October 1, 2024 Grand List, to the actual parcel counts for the October 1, 2026 Grand List.

The TOWN shall not permit additional charges by the CONTRACTOR for differences in parcel counts.

NUMBER OF ACCOUNTS AS OF OCTOBER 1, 2024

PROPERTY CLASS TOTAL PARCELS

Residential 7494

Apartments (5+ units) 13

Condos

Vacant Land (Residential, Commercial & Exempt)

Commercial

Industrial

Public Utility

Farm

Forest

Open Space

Exempt (Residential/Commercial- Improved)

TOTAL PARCELS 9606

Exempt Properties Improved Included above

Exempt Properties Vacant Included above

02. RESPONSIBILITIES OF THE CONTRACTOR

A. REVALUATION CERTIFICATE OF THE COMPANY

The CONTRACTOR, must hold from the time of submission of the PROPOSAL through the completion of all work herein required, a valid Connecticut Revaluation Company Certification pursuant to section 12-2c (CGS).

In addition to submitting a copy of the CONTRACTOR’S Connecticut Revaluation Company Certificate with their PROPOSAL, the CONTRACTOR shall promptly notify the ASSESSOR if and when there are any complaints, pursuant to Section 12-2b-18 (CGS) filed with the Office of Policy and Management.

B. TIME SCHEDULE

The CONTRACTOR shall commence the PROJECT no later than and MARCH 23, 2026 and shall continue uninterrupted in a diligent fashion so as to ensure completion within the schedule of the completion dates herein set forth:

Commencement Date no later than March 23, 2026

Data Mailers mailed no later than March 31, 2026

Assessor mails M-58 forms no later than March 31, 2026

Data mailers to be returned no later than May 1, 2026

M-58 forms to be returned to Assessor no later than June 1, 2026

Preliminary land study and values completed no later than July 10, 2026

Preliminary building cost manual completed no later than July 10, 2026

All inspections necessitated by the data mailers completed no later than July 17, 2026

Analysis of income and expense forms completed no later than August 10, 2026

Preliminary commercial appraisals delivered to assessor no later than September 14, 2026

Assessment Date October 1, 2026 Sales verification completed no later than October 5, 2026

Completed residential and commercial appraisals delivered to assessor no later than

October 12, 2026

Preliminary performance standard report submitted to assessor no later than October 12, 2026

Finalized assessments November 2, 2026

Assessment notices mailed no later than November 9, 2026

Informal hearings held November 16, 2026 through December 7 2026

All inspections necessitated by the informal hearings completed no later than

December 14, 2026

Results of the informal hearings data entered and mailed no later than December 21, 2026

Finalized appraisals including the results of the informal hearings to be delivered to assessor no later than

December 21, 2026

Final and signed performance standard report submitted to assessor no later than

January 4, 2027

Transmittal of all deliverables to the assessor no later than January 11, 2027

C. PERSONNEL

01. GENERAL

The CONTRACTOR shall provide experienced and qualified personnel, as hereinafter provided and must comply with the requirements of the Equal Employment Opportunity provisions of federal and state government.

All personnel assigned to this PROJECT shall be subject to approval by the ASSESSOR, prior to the commencement of the individual’s duties in the TOWN. Personnel may be removed from this PROJECT by the CONTRACTOR upon written notification of the ASSESSOR.

All personnel assigned to this PROJECT shall be certified by the State of Connecticut at the appropriate level at which they will be working on this PROJECT.

At the commencement of the PROJECT, the CONTRACTOR shall submit to the TOWN a written list of all personnel assigned to this PROJECT with their duties, starting date and qualifications and shall maintain this list throughout this PROJECT. Any changes to the project team must be submitted in writing and approved by the Assessor.

Additionally, the CONTRACTOR shall provide the ASSESSOR with a copy of the Connecticut Certificate of each person required to be certified in accordance with Section 12-2b of the Connecticut General Statutes and who shall be assigned to this PROJECT. Those personnel shall provide the Certificates prior to any actual work on this PROJECT.

The CONTRACTOR shall not allow any on the job training of their new employees in the TOWN while the PROJECT is underway without the consent of the ASSESSOR.

A dress code (subject to the ASSESSOR’S approval) must be developed by the CONTRACTOR and adhered to.

02. PROJECT MANAGER OR SUPERVISOR

The CONTRACTOR shall assign administration of this PROJECT to a Project Manager or Supervisor who shall be identified in the PROPOSAL. He/She shall be certified by the State of Connecticut pursuant to Section 12-2c (CGS) as a Connecticut Revaluation Supervisor and shall have not less than five (5) years of practical appraisal experience involving extensive experience on commercial, industrial, apartment, and residential type properties. A listing of the projects he/she has worked on over the past five (5) years and the specific duties of each project shall be provided. This PROJECT Manager or Supervisor shall be subject to the approval of the

ASSESSOR.

The PROJECT Manager or Supervisor shall be responsible for all work performed by the

CONTRACTOR.

The PROJECT Manager or Supervisor may also be required to work in conjunction with a real estate appraisal consultant who will help him/her establish land values, cost tables, market rents, and capitalization rates.

The PROJECT Manager or Supervisor, will be responsible to the ASSESSOR, and at regular intervals, to be determined by the ASSESSOR, will meet with the ASSESSOR to discuss the progress and various details of the project. The PROJECT Manager or Supervisor shall show proof of experience and competency with the CAMA software.

The same PROJECT Manager or Supervisor will be assigned to the TOWN for the duration of the valuation, except for illness or severe disability, or other circumstances recognized by the TOWN.

03. SENIOR COMMERCIAL APPRAISER

The Senior Commercial Appraiser shall be certified under Connecticut Revaluation Program and shall not have less than seven (7) years of practical experience in the appraisal of commercial, industrial and special use property appraisal.

04. REVIEWERS AND APPRAISERS

Reviewers and appraisers shall be certified under the Connecticut Revaluation Certification Program pursuant to Section 12-2c of the Connecticut General Statutes, and such other statutes and regulations that the State of Connecticut may promulgate from time to time, and shall not have less than three (3) years of practical appraisal experience in the appraisal of the particular type of properties for which they are responsible. Two (2) years of this experience shall have been in the mass appraisal field and shall have occurred within the past five (5) years. All reviewers and appraisers shall be subject to the approval of the ASSESSOR prior to the commencement of their duties on the PROJECT in the TOWN.

05. MEASURERS AND LISTERS

Measurers and Listers shall have no less than one (1) year of experience and training in this phase of a revaluation project. Any field person who does not meet the above qualifications must work under the direct supervision of an Appraiser, Reviewer, PROJECT Manager or Supervisor, who is certified pursuant to Section 12-2c Connecticut General Statutes. The PROJECT Manager or Supervisor is required to notify the ASSESSOR of the names, starting dates, qualifications, and field assignments of all Measurers and Listers. The minimum age for Measurers and Listers shall be twenty-one (21) years of age.

The CONTRACTOR must exercise extreme vigilance over the instruction and supervision of the Measurers and Listers, emphasizing the absolute necessity for the Measurers and Listers to help establish a good relationship with the property owners.

The Project Manager or Supervisor and Measurers and Listers shall work closely with the ASSESSOR to assure accuracy and reliability of the data collection.

The CONTRACTOR shall give all personnel clear and unequivocal instruction that they shall not discuss with any property owner or property occupant in the TOWN, the value or the assessment of any property they inspect, the property taxes being paid on the property being inspected, or any aspect of the local budget or various TOWN issues or political matters.

06. IDENTIFICATION OF THE COMPANY’S EMPLOYEES

All field personnel have visible clip-on or neck lanyard with identification card, which shall include an up to date photograph supplied by the CONTRACTOR.

In addition, all field personnel shall carry a “Letter of Introduction” signed by the ASSESSOR.

Any personnel who misplace their ID card will not be allowed in the field until a new ID card is obtained.

All automobiles used by field personnel shall be registered with the TOWN Police Department and the ASSESSOR, giving license number, make, model, year and color of the vehicle.

The CONTRACTOR’S name will be visible on the vehicle.

All personnel shall be subject to a background check by the Police Department of the TOWN.

07. CONFLICT OF INTEREST

The CONTRACTOR without prior approval of the ASSESSOR shall not employ any resident of the TOWN or TOWN employee.

08. CONDUCT OF COMPANY EMPLOYEES

As a condition of this CONTRACT, the CONTRACTOR'S employees shall, at all times, treat the residents, employees and taxpayers of the TOWN with respect and courtesy.

The CONTRACTOR shall take appropriate and meaningful disciplinary measures against those who violate the terms of this provision.

09. RELEASE OR TRANSFER OF COMPANY’S EMPLOYEES

Whenever any person who is employed by the CONTRACTOR and assigned to this PROJECT is released from employment, or transferred from this PROJECT, the ASSESSOR shall be notified in writing of the individual’s name, date of occurrence and reason for release or reassignment.

D. PUBLIC RELATIONS/PUBLIC INFORMATION PROGRAM

Public relations shall be an important part of the revaluation PROJECT. The parties to this CONTRACT recognize that a good public relations program is required in order that the public is informed as to the purpose, benefits and procedures of this PROJECT.

Adequate public understanding of the revaluation program is essential to its success. Therefore, the CONTRACTOR must be prepared to conduct a public information campaign, which includes media releases, oral presentations and an introductory letter of introduction to all taxpayers.

All information and releases must have prior approval of the ASSESSOR.

With the participation and approval of the ASSESSOR, individual presentations shall be directed to taxpayers, local officials, business and civic groups so that they may better understand the scope and objectives of the PROJECT. This campaign shall continue on a regular basis for the duration of the PROJECT. At a minimum, the following points shall be addressed:

Significance of the property tax Necessity of PROJECT Purpose and methods of PROJECT Equity Role of TOWN Role of CONTRACTOR Role of ASSESSOR Necessity of data collectors Caliber and training of data collectors Need for data quality control Cooperation of the parcel owners is the key to success

The cost for any news releases shall be the responsibility of the COMPANY. The ASSESSOR shall approve the format and content of such releases.

The public relations program must remain flexible to provide sufficient information to promote public understanding. The effectiveness of the public relations program shall depend on flexibility, since the success of the program can only be measured by interaction with and response from the public, which is being addressed.

The program must include but is not limited to:

At the commencement of the PROJECT:

Press releases Meetings with local officials as requested and approved by ASSESSOR Public meetings on the following topics:

The laws concerning revaluation Market value A general outline of revaluation PROJECT Data collection Valuation procedures Review procedures Informal hearings Taxpayer grievance proceedings A pre-data collection leaflet/notice to property owners

During the PROJECT:

Meeting with civic groups as requested and approved by ASSESSOR Public meetings as requested and approved by ASSESSOR Staff training meetings Data Mailers to property owners

At the conclusion of the PROJECT:

Public meetings as requested and approved by ASSESSOR Informal hearings Board of Assessment Appeals meetings

E. RECORDS

01. GENERAL PROVISIONS

The CONTRACTOR shall provide all record cards, street cards, owner cards, supplies, equipment, forms, literature, notices and papers used in this project at no additional cost to the TOWN. All forms shall be subject to approval by the ASSESSOR as to format, design, content, shape, size, color, quality and quantity and shall be further subject to the approval of the Secretary of the Office of Policy and Management as may be required by Connecticut General Statutes.

02. CAMA

The CONTRACTOR shall be responsible for all necessary data entry and data editing to the TOWN’S existing CAMA system as described in PROPOSAL.

Upon completion of the PROJECT, the CAMA shall contain all matter of data, including, but not limited to, updated land rates, cost schedules, and depreciation tables.

Any costs related to the software, software support, licensing, file updating, conversion or conversions are the sole responsibility of the CONTRACTOR during the contract periods ending to coincide with the dates for the completion of the PROJECT. However, if there is a change in those dates, this section shall be automatically amended to coincide with those dates.

03. RECORDS ARE TOWN PROPERTY

The original or a copy of all records and computations, including machine readable databases, made by CONTRACTOR in connection with any appraisal of property in the TOWN shall, at all times, be the property of the TOWN and, upon completion of the project or termination of this contract by the TOWN, shall be left in good order in the custody of the ASSESSOR.

In addition, throughout the conduct of said revaluation, any criteria, guidelines, price schedules or statement of procedures used in such revaluation by the CONTRACTOR shall be available by the CONTRACTOR for public inspection in the Assessor’s office and shall be available thereafter, all in accordance with Section 12-62 (c) of the Connecticut General Statutes.

Such records and computations shall include, but not be limited to:

Assessor’s Maps Land Value Maps Materials and Wages Cost Investigations and Schedules Data Collection Forms Listing Cards Property Record Cards with property valuations and sketches Capitalization Rate Data Sales Data Depreciation Tables Computations of land and/or building values All letters or memoranda to individuals or groups explaining methods used for appraisals Operating statement of income properties Duplicated notice of valuation changes Database of all property records, CAMA system, and integration with administrative system

04. ASSESSOR’S RECORDS

The CONTRACTOR shall use a system approved by the ASSESSOR to accurately account for all records and maps, which may be taken from the files of the ASSESSOR in connection with this PROJECT. All such records and maps shall be returned immediately.

None of the ASSESSOR’S records shall be taken outside the corporate limits of the TOWN without prior written permission of the ASSESSOR.

The existing database in the ASSESSOR’S CAMA system shall be provided to the CONTRACTOR at the CONTRACTOR’S expense.

05. PROPERTY RECORD CARDS/STREET CARDS

The CONTRACTOR shall complete, print and file by street order, Property Record Cards, commonly referred to as “Street Cards” or “Field Cards”. These cards shall be printed on paper stock. These cards shall contain all manner of information affecting value, including but not limited to, information as to location of property, classification as to usage, owner of record, source of title, size, shape and physical characteristics of land, with the breakdown of front feet, square feet or acreage as applicable, along with the unit of value applicable to each, public utilities available, underground oil tanks, public improvements, census tract number, zoning regulations in effect as of the assessment date. All physical improvements shall be listed giving all interior and exterior construction details, quality of construction, age, condition, replacement values, percent of physical, functional and economic depreciation, depreciated values, fair market value and 70% assessment value will be shown. A computer-generated sketch of all buildings, with the appropriate scale of such sketch, shall also be shown on these cards as well as a photo image of each major structure.

06. ASSESSMENT NOTICES

No later than November 9, 2026, (but only after the FIELD REVIEW is completed to the satisfaction of the Assessor), a notice, subject to prior approval by the ASSESSOR, shall be sent, at CONTRACTOR’S expense by first class mail, to each property owner of record, setting forth the value that has been placed upon the property identified in the notice, in conformity with the Connecticut General Statutes Section 12-62(f). The notices shall also be provided in a PDF file or similar form as approved by the ASSESSOR. The CONTRACTOR will also provide the needed information for the notice. Also enclosed with such notice shall be information specifying the dates, times and places of the informal public hearings and information describing the property owner’s right to appeal the valuation of his property, including the manner in which an appeal may be filed with the Board of Assessment Appeals. Such notices shall be subject to approval by the ASSESSOR and in accordance with Connecticut General Statutes.

The CONTRACTOR shall, at its own expense, send out an additional notice for real property classified under P.A. 490 (farm, forest, open space).

At the time assessment notices are mailed the CONTRACTOR shall provide two (2) bound reports of every assessment, one report to be sorted by name and the other report to be sorted by property location. Additional sets of these reports shall be made available at selected public buildings.

07. DATA MAILERS

To ensure public confidence, taxpayers must play an important role in monitoring the quality of data collection. The CONTRACTOR, at its expense, must send data mailers to all owners of each residentially improved parcel of property. The data mailers shall also be provided to the TOWN in a PDF file or similar form as approved by the Assessor. The format of these mailers and the schedule of mailings are subject to the approval of the ASSESSOR. The data mailers shall list all fields that affect value, a stamped return-addressed envelope and a cover letter, which explains the purpose and content of the mailer. The format and content of the data mailer, as well as the cover letter, shall be subject to approval by the ASSESSOR.

The data mailer shall contain directions on how to correct inaccurate information. The CONTRACTOR shall be responsible for making any corrections to the existing CAMA database as a result of the returned data mailers and the CONTRACTOR shall field inspect such properties as the ASSESSOR requires prior to making the corrections shown on the returned data mailers.

CONTRACTOR shall provide the Assessor with the original returned data mailers.

Before any data mailer is mailed, the CONTRACTOR shall have a comprehensive quality control program, approved by the ASSESSOR, in place.

All data mailers shall be mailed no later than March 31, 2026

All data mailers shall have a return date of no later than May 1, 2026

All inspections necessitated by the data mailers shall be completed by July 17, 2026

The mailers for parcels in the residential category shall include, but not be limited to, the following:

Property type classifications Exterior wall material Total number of bedrooms Number of baths Heating Systems Fuel types Flooring Types Last remodel date kitchen Last remodel date bath # of kitchens Basement type - sf of finished/unfinished Deck type and square footage Year built Number of fireplaces and type

Garage type – detached w/ finished area attached or built in Outbuildings - #, size and type Central air conditioning Parcel size Owner Comments

F. INFORMAL PUBLIC HEARINGS

Beginning no later than November 16, 2026, the CONTRACTOR shall hold informal hearings, at such times and at such locations as the ASSESSOR may specify, so that owners of property or legal representatives of owners, may appear at appointed times to discuss with qualified members of the COMPANY'S staff, the assessed valuations of their property. The COMPANY'S personnel shall explain the manner and methods of arriving at value. Informal hearings, at the discretion of the ASSESSOR, may be held on weeknights and Saturdays as well as during business hours.

Once the notices are mailed, the CONTRACTOR shall provide sufficient full time personnel for the sole purpose of making appointments for the informal hearings. The CONTRACTOR shall maintain a (national) toll free line for the purpose of making appointments for the informal hearings and shall allow for appointments for the informal hearings to be made online.

the CONTRACTOR, in conjunction with recommendations of the ASSESSOR, shall schedule a sufficient number of hearings and provide sufficient qualified personnel certified by the State of Connecticut and approved by the ASSESSOR to handle said hearings expeditiously and fairly.

"Qualified personnel" shall be defined as one who actually performed appraisal work for the PROJECT either as a Reviewer, Supervisor or any such person involved in the actual estimating of value for the PROJECT or such person as approved by the ASSESSOR.

Commercial, industrial, and public utility hearings shall be scheduled separately from residential hearings.

The CONTRACTOR shall require each person(s) or his or her legal representative who appears at a hearing, to sign a form indicating whether the CONTRACTOR shall re-inspect the property/properties being discussed, such decision to re-inspect to be at the reasonable discretion of the ASSESSOR. This form shall be approved by the ASSESSOR and provided by the CONTRACTOR. The completed and signed forms shall be turned over to the ASSESSOR at the conclusion of the hearings.

If the property (land and/or building) has not had an interior inspection during the 2026 revaluation, the CONTRACTOR shall conduct an interior inspection prior to any reduction in value being made.

Any such re-inspection shall be made as soon as possible but in no event later than December 14, 2026.

All decisions governing the format, method of public hearing, hearing date and times, time increments of appointments, number of personnel or specialists for the hearings, and the forms for said hearings, are subject to the approval of the ASSESSOR.

All costs related to the hearings shall be the responsibility of the CONTRACTOR.

Any information offered by the taxpayer shall be given consideration, and adjustments shall be made where warranted.

The informal hearings shall be completed by December 7, 2026.

The CONTRACTOR shall provide the ASSESSOR with a weekly analysis of, but not limited to:

Number of informal hearings Number of accounts resolved in session.

Number of accounts requiring “in-field” follow-ups.

Itemized listing of accounts requiring increase/decrease and reason for change.

No later than December 21, 2026 The CONTRACTOR shall, at its expense, send by first class mail, to those property owners that appeared at an informal hearing, the result of the hearing, whether the assessment has been changed or not. Such notice shall include the original valuation determined by the CONTRACTOR and any adjusted valuation, as deemed appropriate based on any information received at such hearing, or a statement that no change was warranted. Such notice shall be subject to the approval by the ASSESSOR and will be mailed no later than, December 21, 2026.

G. BOARD OF ASSESSMENT APPEALS

The CONTRACTOR shall have qualified personnel (See Section F, above, for the definition of “qualified personnel”) available for attendance at any deliberations of the Board of Assessment Appeals held after the completion of this PROJECT, Sundays excluded. Such availability and attendance shall not be required after the date for the completion of the duties of the Board of Assessment Appeals on the October 1, 2026 Grand List to assist in the settlement of complaints and to explain the valuations made.

H. INFORMATION TO THE ASSESSOR

The CONTRACTOR shall give to the ASSESSOR any and all information requested pertaining to the revaluation work, for a period of one year after completion of the duties of the Board of Assessment Appeals on the October 1, 2026 Grand List, without further cost to the TOWN.

Throughout the PROJECT, the CONTRACTOR shall satisfy all requests made by the TOWN for information as to the CONTRACTOR’S planned work schedule for the PROJECT, personnel employed on the PROJECT, appraisal methods and procedures utilized, and the status of the work.

Written biweekly progress reports are required throughout the duration of the PROJECT, commencing thirty (30) days from the date the work commences.

I. APPRAISAL SPECIFICATIONS

01. Land

The CONTRACTOR shall appraise all land excepting the Millstone Point Nuclear Power Station within the TOWN: including residential, commercial, industrial, agricultural, special use, public utility, whether taxable or tax exempt, vacant or improved.

The ASSESSOR shall provide use values for all land classified as farm, forest or open space pursuant to 12-107c, 12-107d and 12-107e (C.G.S.). The CONTRACTOR shall provide the fair market value for such classified properties.

a. Land Study

Land shall be valued on the basis of an analysis of all sales data occurring between October 1, 2024 (inclusive) and October 1, 2026 (inclusive). The analysis and application of sales data shall be governed by procedures and techniques expressly approved by the ASSESSOR. The CONTRACTOR shall make a careful investigation of this data and shall consult owners, realtors, banks and other sources for information relative to sales of properties within the TOWN. All factors affecting the final values of land shall be considered, such as but not limited to location, zoning, inland wetlands, topography, soil condition, utilities, size, vacancy, form of ownership, non-conforming uses, and zoning variances.

Non-conforming uses and zoning variances shall be considered in establishing values. A brief description of each lot or parcel of land, together with the valuation computations, shall be entered on the field record card.

b. Land Inspection

The CONTRACTOR shall make necessary adjustments in value to compensate for topographical irregularities such as high banks, steep slopes, swamps, wetlands, irregular shapes or anything else, which may detract from or enhance the value of the land.

Non-conforming uses and zoning variances shall be considered in establishing values.

All such adjustments shall only be made if they are market supported.

c. Land Unit

The CONTRACTOR shall prepare land unit values in a format necessary for Vision Appraisal Government Solutions Inc. CAMA system by front foot, square foot, acreage or fractional acreage;

whichever in the judgment of the ASSESSOR most accurately reflects the market for the appraised land.

The CONTRACTOR for the valuing of land shall develop all necessary tables and charts. These tables and charts shall be prepared according to standard appraisal practices and shall be subject to the approval of the ASSESSOR.

d. Land Value Map

The CONTRACTOR shall delineate the land value units on all streets and acreage in the TOWN on a suitable map to be provided by the ASSESSOR. The land value map shall be returned to the TOWN prior to the completion of the PROJECT.

e. Neighborhood Delineation

After consideration of the environmental, economic and social characteristics of the TOWN, the CONTRACTOR shall, with the cooperation and approval of the ASSESSOR, delineate “neighborhood” units within the TOWN. Each neighborhood unit shall exhibit homogenous characteristics. Each neighborhood unit shall be assigned a separate identification code. These neighborhood codes shall be recorded and maintained on all property record cards and the computer database in the Vision Appraisal Software system.

f. PA490/Open Space

The ASSESSOR shall provide use values for all land classified as farm, forest or open space pursuant to 12-96, 12-107c, 12-107d and 12-107e (CGS). The CONTRACTOR shall provide the fair market value for such classified properties. The CONTRACTOR shall aid the ASSESSOR in the process of applying these assessments to all such designated parcels. The CAMA system shall be capable of generating and maintaining both market values and P.A. 490 values.

02. RESIDENTIAL BUILDINGS AND STRUCTURES

a. Physical Details

The CONTRACTOR shall make a careful and complete listing of physical construction details of all residential buildings and structures and all structural improvements appurtenant to residential property in the TOWN on proper forms as previously covered in these CONTRACT

SPECIFICATIONS.

b. Sketches

The ASSESSOR will allow the CONTRACTOR to use previous sketches. Care must be given to ensure that the previous sketch is accurate to the present and, if not, a new sketch will be drawn.

Sketches will be drawn to the nearest foot and labeled using the labeling procedures approved by the ASSESSOR. If no sketch presently exists, a sketch will be prepared.

c. Physical Inspections

All physical improvements shall be inspected, measured and listed for those properties that

a) sold between October 1, 2024 (inclusive) and October 1, 2026 (inclusive).

b) have less than 100% construction on the ASSESSOR’S street cards as of October 1, 2025

c) have open building permits d) have returned a data mailer that indicates a change e) certain parcels as determined by the Assessor

The CONTRACTOR shall make a listing of physical construction details of all the structural improvements pertinent to residential property in the TOWN, on data collection cards (listing cards) for entry into the CAMA database. Details of all structural improvements also are to be listed on the property record cards (field cards). For property data quality assurance, a data collection manual, training for data collectors, and data entry edit procedures must be provided.

The CONTRACTOR will verify or correct the complete listing of all physical details for all residential, commercial and industrial buildings and all structural improvements attached to each parcel. Listing will include all interior and exterior construction details, quality of construction, age and condition.

d. Exterior Inspections

The perimeter of all improvements shall be carefully and accurately measured. All buildings and improvements shall be measured to the nearest foot. When measuring, all buildings and improvements shall be measured to the nearest foot. Six (6) inches or less shall be rounded down;

seven (7) inches or more shall be rounded up. An outline sketch shall be prepared to scale.

Physical data of the parcel shall be recorded on the data collection form at the site to include topography, street improvements, ponds, power lines, obvious wetlands and other physical characteristics. CONTRACTOR shall update all physical data including outline sketch, on the CAMA system.

e. Review

Properties shall be field inspected, as the ASSESSOR shall require. All properties shall be reviewed in the field by the CONTRACTOR’S personnel qualified as reviewers as previously prescribed in these specifications.

The properties shall be reviewed for classification, final value, and to assure that they are correlated to comparable properties. The ASSESSOR shall be notified of the dates of review and be entitled to accompany the reviewers during this phase of the revaluation. If it is evident that the existing outline sketch, or any part thereof it is inaccurate for any reason, the area in question shall be marked and returned to the ASSESSOR for verification.

f. Interior Inspections

The CONTRACTOR shall verify all sales with the owner and code them as useable or non-useable transactions. Useable transactions are defined as "arms-length" sales and do not include foreclosures, family sales, auction sales, estate sales, etc.

Interior inspections shall be complete. Information taken at the door is unacceptable. It shall be noted on the record card if the data collector is not allowed to view any portion of the property, and the reason why.

01. Verification

The Lister shall have each interior inspection verified, including the date of the inspection, by having an adult owner or resident of each building or dwelling unit sign the data collection card (listing card).

At no time shall any employee of the CONTRACTOR enter any structure that is occupied solely by a minor. A minor is defined as any individual less than 18 years of age.

02. Entrance Refusal

When entrance to a building for an inspection is refused, the Lister shall make note of the fact and within two (2) working days notify the ASSESSOR of the fact in writing, giving the facts as to the time of the visit and if possible, the name of the party refusing entrance and other pertinent information.

The ASSESSOR shall review each such case, and the ASSESSOR shall send a letter to the owner of the property to explain the importance of a complete interior and exterior inspection of the property. If the ASSESSOR shall be unable to gain the cooperation for a complete inspection, the ASSESSOR shall so notify the CONTRACTOR, and they shall proceed to estimate the value of the building on the basis of facts ascertainable without entry and on the basis of an estimate of the interior features and interior condition of the property. The CONTRACTOR shall make adequate notations of the lack of cooperation, and the manner of arriving at value, conspicuously on the property record card (field card).

In an instance whereby access has not been made or permitted, and a question exists regarding building size, number of rooms, bathrooms or other pertinent data, the CONTRACTOR shall first check with the Building Officials.

If the ASSESSOR is not notified, as required above, that entrance was denied at a property, the property shall be counted as "not inspected" NOT as "refused".

03. Call Backs

Where necessary the CONTRACTOR shall make two (2) call backs, one of which must be on a weekday between 5:00 PM and 8:00 PM, or on a Saturday. Time and date of call back shall be noted on the data collection card (listing card) and on the property record card (field card) by the Lister making the call back.

04. Notification Letter

If after two (2) call backs, contact was not established with a property owner, a notification letter (approved by the ASSESSOR) shall be mailed at the CONTRACTOR'S expense, notifying the property owner that the representatives of the CONTRACTOR were not able to make contact, and request that within a prescribed time limit the property owner contact the CONTRACTOR, by telephone or by mail, for alternative arrangement for the inspection of the property. The CONTRACTOR shall investigate all returned mail for current and/or corrected addresses, and re-mail such notices.

If the property owner does not arrange for and keep an appointment for interior and exterior inspection of the property by the CONTRACTOR within the prescribed time limit, it shall be considered a refusal. The ASSESSOR shall be notified. If the ASSESSOR is not so notified, the property shall be counted as "not inspected" NOT as "refused".

The CONTRACTOR shall at no time during the PROJECT refuse to inspect any property when the property owner has made a request.

05. Lister Identified

The data collection card (listing card), the property record card (field card) and CAMA system shall indicate the initials of the lister and date(s) of the listing.

06. Status Reports

The CONTRACTOR must provide the ASSESSOR with monthly status reports as to the percentage of interior inspections with signatures that have been obtained in relationship to the total number of properties that have been inspected.

03. APPRAISAL OF COMMERCIAL, INDUSTRIAL, PUBLIC UTILITY, AND SPECIAL PURPOSE

PROPERTIES

a. General

All commercial, industrial, public utility and special purpose buildings shall be classified, priced and reviewed in the same manner as residential properties, as set forth previously in these CONTRACT SPECIFICATIONS, except that the dimensions of all buildings shall also include the height, which shall be recorded on the property record card. All commercial, industrial, public utility and special purpose properties shall be valued pursuant to Section 12-63b(a) C.G.S.

b. Description

All buildings shall be identified and described as to component parts of construction, size, area, age, usage, and present occupant (s) on the proper forms, as previously prescribed in these

CONTRACT SPECIFICATIONS.

c. Income Approach

Income and expense data gathered by the TOWN shall be utilized by CONTRACTOR for income producing and where appropriate, owner-occupied properties. The income approach shall be applied to all income producing properties. Value estimates based solely upon owner information shall also be calculated and utilized for review purposes. Any income and expense data including OPM form, M58 with accompanying summary reports and rent schedules shall become property of the TOWN.

All information filed and furnished with Income and Expense report including OPM form, M58 shall not be a public record and is not subject to the provisions of Section 1-200 (Freedom of Information) of the Connecticut General Statutes.

From these returns and other data sources, such as field investigations and interviews, the CONTRACTOR will establish market or economic rent and expenses for income producing properties. The CONTRACTOR shall also develop capitalization rates by investigating sales and income data. Rates shall be established for the various classes of property and checked by bankers, investors and appraisers to ensure their accuracy. When the ASSESSOR has approved the rates and methods, the CONTRACTOR shall perform the income approach using both actual and economic income and expenses.

The CONTRACTOR shall be responsible for entering all income data into the CAMA system.

The TOWN shall be responsible for the collection of the M-58 (Income and Expense) Reports

d. Yard and/or Site Improvements

All yard improvements shall be listed and valued separately.

e. Fixed Equipment

All fixed machinery and equipment serving a building and taxable as real estate shall be listed within that building and priced in accordance with procedures as outlined in the applicable price schedule. If a question exists whether certain machinery or equipment is taxable as real estate, CONTRACTOR shall bring the question to the attention of the ASSESSOR and be bound by his/her determination.

Any item which might be considered an item of personal property yet is included in the valuation of the building, the ASSESSOR shall be notified in writing and it shall be separately listed and described by the CONTRACTOR either on the property record card or separately on another record.

f. Review

All final reviews and inspections shall be made in the same manner and for the same purpose as prescribed for residential properties. The reviewer shall be completely familiar with the revaluation PROJECT, trained and fully experience in the appraisal of the particular type and kind of commercial, industrial, public utility or special purpose building; for the final value of which he or she is responsible. During the review phase when any changes are made due to data error, the data must be corrected on the property record card (field card) and in the CAMA system by the CONTRACTOR.

J. SCHEDULES

01. Building Cost Schedules, General

The CONTRACTOR shall prepare for usage in the PROJECT including usage in the CAMA system Vision Government Solutions Inc. for the TOWN, as hereinafter specified, building cost schedules.

These schedules will reflect the unit-in-place method based upon the square foot or cubic foot area of buildings as applicable. These schedules shall be used in computing the replacement cost in the TOWN for all residential, commercial, industrial, and farm construction. They shall reflect the wage scale for the various trades, labor efficiencies, overhead, profit, engineer and architect fees and all other direct and indirect costs of construction. Before final acceptance they will be proven by testing against known sales. The ASSESSOR will approve all finalized schedules before adoption and usage by CONTRACTOR.

The cost schedules must be supported by a recognized valuation publication company.

02. Types of Cost Schedules

a. Residential

Residential cost schedules shall include schedules for various classifications, types, models, and story heights on a cost per square foot basis, normally associated with residential buildings.

The schedule shall be flexible with special sections reflecting the various additions and deductions for construction components from the base specifications, along with prices for different types of heating systems, bathrooms, porches, breezeways, attached or detached, basement garages, and finished basements and schedules for other building improvements usually found on residential property including, but not limited to, in-ground swimming pools, barns, sheds, tennis courts, gazebos, hot tubs, solar panels, geothermal systems and wind turbines.

b. Commercial

Commercial building cost schedules shall be prepared in unit costs of material in place and charted on a per square foot basis and shall be prepared for various story heights and contain all the additions and deductions for construction components from base specifications.

c. Industrial and Special Purpose

Cost schedules for industrial and special purpose structures shall be prepared in unit costs of material in place and charted on a per square foot basis and shall contain all the additions and deductions for construction components from base specifications.

d. Farm

Cost schedules for farm structures shall be prepared for square foot and cubic foot costs for various types of farm buildings including, but not limited to, barns, sheds, silos, milk houses, coops, etc.

01. Depreciation Schedules

Depreciation schedules (or methods to be used in determining the amount of depreciation) shall reflect the normal and accepted depreciation rates of buildings according to classification. These schedules or methods shall cover residential, commercial, industrial; farm buildings and special use buildings and shall be approved by the ASSESSOR.

The CONTRACTOR shall develop, explain and list each form of depreciation separately on the property record card and/or worksheet if used.

04. Schedules for TOWN

The CONTRACTOR shall supply and leave for the TOWN not less than two (2) copies of all the above-required building cost schedules and depreciation schedules. Appraisal schedules are all tables, factors, models and model descriptions, which were employed in the PROJECT to process value estimates as required in the section of this CONTRACT entitled “Appraisal Specifications”. A draft copy of these appraisal schedules shall be turned over to the ASSESSOR upon approval of the schedules by the ASSESSOR. These schedules shall be in the form of a bound manual and shall be the same schedules used in the CAMA system.

K. SALES ANALYSIS

Sales analyses of all properties, sold between October 1, 2024 (inclusive) and October 1, 2026 (inclusive), shall be performed as a means of sustaining the values derived. These analyses shall be done on the aggregate of all residential, commercial, industrial, public utility, vacant land and special purpose properties.

The sales analyses shall include, at a minimum, sales ratios and coefficients of variance and dispersion.

All sales that are part of the sales analyses shall be verified. A sales-assessment analysis with these same factors and measures shall also be done for all sales in a class and in each residential neighborhood.

All sales that are a part of the sales analyses shall be verified. The CONTRACTOR shall provide effective screening, confirmation of sales prices and inspection of sale property.

Any additional requests for sales analyses by the ASSESSOR shall also be performed.

L. QUALITY CONTROL

01. General

The CONTRACTOR shall be required to submit a detailed quality control program. The quality control must address both the accuracy and validity of the data. This program should include some form of data recollection to assure the quality of the data being collected. This program must include a comprehensive reporting system and be approved by the ASSESSOR. This program shall include questionnaires mailed to property owners at the CONTRACTOR’S expense.

02. PERFORMANCE BASED REVALUATION STANDARDS

It is understood and agreed that the reappraisal of properties covered by this CONTRACT shall meet or exceed the standards as outlined in the Performance Based Revaluation Standards and Certification of Revaluation (Section 12-62(i) as amended from time to time) and shall conform to the procedures and technical requirements of the ASSESSOR.

To that end, preliminary Performance Based Revaluation reports shall be completed, as requested by the ASSESSOR, prior to the printing and mailing of the assessment notices.

The CONTRACTOR shall be required to provide such Management Plan as require by Section 12- 62(i) as amended from time to time.

M. INCOMPLETE CONSTRUCTION

The CONTRACTOR shall code as “unfinished construction” all property cards which have incomplete improvements on the October 1, 2026 Grand List.