NCRAAO Continuing Education Credit Hours – 2023

June 20
Tuesday 8:30-8:45 AM
Opening Ceremony and President’s Welcome – Dixie Saunders, ICA
Tuesday 8:45-9:30 AM (.75 Hr)
Development of the Great River Entertainment Complex – Rob Higgins, General Manager
Tuesday 9:30-10:00 AM (.5 Hr)
Freedom Rocks! – Keynote Speaker: Freedom Rock Artist, Rep. Ray, Bubba, Sorensen
Tuesday 10:30-12:00 AM (1.5 Hr)
GIS in Assessment Operations – Brent Jones, PE, PLS, Lauren Voelker, Solution Engineer
Tuesday 10:30-12:00 AM (1.5 Hr)
Leading Multi-Generations (Intergenerational Communication) – Chesney Leafblad, CIAO-M, and Amanda
J. Padgitt, M.S.
Tuesday 1:00-2:15 PM (1.25 Hr)
What’s In and What’s Out in the Residential Housing Market – Broker Tammy Dunbar, CRS, GRI, ABR and
Broker Jim Horras, GRI, ALC
Tuesday 1:00-2:15 PM (1.25 Hr)
You Have the Numbers, Now What? Data Visualization Using Excel and Power BI – Jerry Witt, RES, AAS,
ICA and; Caleb Howard, RES, ICA
Tuesday 2:45-4:45 PM (2.0 Hr)
Valuation of Breweries/Distilleries – Brad Eldridge, MAI, CAE
Tuesday 2:45-4:45 PM (2.0 Hr)
Land Valuation-Lot Sizing and Pricing – Mike Weeks, CIAO, ICA
Tuesday 4:45-5:45 PM (1.0 Hr) Test (Optional)
Land Valuation-Lot Sizing and Pricing Test

June 21

Wednesday 8:00-10:00 AM (2.0 Hr)
Incidents and Safety Training for Assessment Professionals – Assessor Larry Buck Koos, Burlington
Police Dept. Certified ALICE Instructors
Wednesday 8:00-10:00 AM (2.0 Hr)
Commercial Assessment 101 – Randy Ripperger, CAE, ICA
Wednesday 10:30-12:00 AM (1.5 Hr)
Valuation of Renewable Energy – Brad Eldridge, MAI, CAE, and Kara Endicott, CAE, RES, RMA
Wednesday 10:30-12:00 AM (1.5 Hr)
What Makes a Great Assessor? – Danielle Brazant, Leadership Expert
Wednesday 1:00-2:15 PM (1.25 Hr)
Technology Trends and Local Government – Brent Jones, PE, PLS. and Lauren Voelker, Solution Engineer
Wednesday 1:00-2:15 PM (1.25 Hr)
Thinking Outside the Numbers – Chesney Leafblad, CIAO-M
Wednesday 2:45-4:45 PM (2.0 Hr)
Up the Creek (Personnel Disasters) – Kara Endicott, CAE, RES, RMA
Wednesday 2:45-4:45 PM (2.0 Hr)
Sales Ratio Analysis – Mike Weeks, CIAO, ICA
Wednesday 4:45-5:45 PM (1.0 Hr) Test (Optional)
Sales Ratio Analysis Test

Course Descriptions and Outlines

Development of the Great River Entertainment Complex – Rob Higgins, Senior Vice President / General
Manager Fun City / Catfish Bend Casino will welcome attendees to the Conference complex and will
utilize a PowerPoint to walk assessment professionals through the history of the Fun City and Catfish
Bend Casino from where it started, how the construction developed, and where the Great River
Entertainment Complex development project is today. Various other community developments such as
the golf course, hotels, recreational facilities, and restaurants throughout the City of Burlington will be
included.
Development of the Great River Entertainment Complex Outline 45 min
 History of the development area
 Background of developers, barriers, and paths to development
 Development of Catfish Bend Casino and Fun City
 Current Construction Progress
 Future Plans and Other City Development Projects

Freedom Rocks! – Keynote Speaker: Freedom Rock® Artist, Rep. Ray Bubba Sorensen: Iowa native
Ray Michael Sorensen II (nicknamed Bubba) began drawing as a young child and later painted his first
mural on a large graffiti rock as a sincere thank you to Veterans. Local veterans encouraged Bubba to
continue painting the rock every year, a project he has voluntarily completed on each Memorial Day
since 1999, and plans to continue as long as he is physically and financially able. Bubba just recently
completed the Iowa Freedom Rock® Tour, by placing a Freedom Rock® containing unique hand-painted
artwork to commemorate veterans, in each of Iowa’s 99 counties. The project has expanded with the
50 State Freedom Rock® Tour. These unique rock monuments are some of the more unique structures
assessment professionals may be required to list and assess.
Freedom Rocks! Outline 30 min
 Background and Inspiration
 Graffiti Rock to Veteran Memorial Freedom Rock®
 Iowa Freedom Rock® 99 County Tour
 Monument Placement, Costs and Maintenance
 50 State Freedom Rock® Tour

GIS in Assessment Operations – Brent Jones, PE, PLS, and Lauren Voelker, Solution Engineer: This session
will cover the basics of GIS, methods of integration with CAMA, spatial analysis, data sources, apps,
hubs, nomenclature and what you need to get started or keep your project going. GIS can be a medium
with which to provide Assessment professionals with added efficiencies for many aspects of the day-to-
day functions include discovering, listing, and valuing properties for tax purposes and providing fair and
equitable valuations. Utilize this technology to improve communication in answering questions you,
property owners, and policymakers commonly ask – What’s the year-on-year assessment change?
What’s the cost per square foot in this neighborhood?

GIS in Assessment Operations – Outline
 GIS Technology in Assessment Operations Overview 15 min
 Integration of GIS Technology 15 min
 Examples and Demonstrations in GIS 40 min
 Resources 5 min
 Q and A 15 min
Leading Multi-Generations (Intergenerational Communication) – Chesney Leafblad, CIAO-M, and Amanda
J. Padgitt, M.S.: Recruiting and retaining new employees is an ongoing challenge that is made more difficult
by both traditional and non-traditional generation gaps.  With a focus on embracing the diversity of a
multigenerational workforce, facilitators will present ways that leaders can shift from merely mitigating
generational issues into developing a high-performing team.

Leading Multi-Generations– Outline
 Introduction/Identifying and Addressing Generational Stereotypes 15 min
 Discussing Commonalities/Biases Among Generations 20 min
 Recruiting and Retaining Employees Across all Generations 30 min
 Multi-generational Leadership/Developing a High-performing Team 25 min

What’s In and What’s Out in the Real Estate Market
– Broker Tammy Dunbar, CRS, GRI, ABR, and Broker Jim

Horras, GRI, ALC: This session will look at recent trends in the real estate market before, during, and
after COVID. Realtors will discuss what building features are “in” and what is “out” in the residential real
estate market. Data will be used to illustrate what most buyers are looking for. Land appraisals and
land sales will be presented, along with what is currently “in” and what is “out” for buyers and sellers of
land. Staging will be discussed and realtors will reveal items, features, or intangibles that have been
found to influence or appeal to the tastes and preferences of buyers today.

What’s In and What’s Out in the Real Estate Market Outline
 Trends in real estate nationally and locally 20 min
 What is in and out in residential real estate 20 min
 What is in and out in the land market 15 min
 Staging and other factors that influence buyers 15 min
 Questions and Answers 5 min

You Have the Numbers, Now What? Data Visualization Using Excel and Power BI – Jerry Witt, RES, AAS,
ICA and Caleb Howard, RES, ICA: This workshop will demonstrate how to use a PivotTable tool within
Excel to calculate, summarize, and analyze data that lets you see comparisons, patterns, and trends in
your data with tips that are useful in summarizing assessment data. It will also show how Power BI, an
interactive data visualization software product developed by Microsoft can be used in your data
analysis.
You Have the Numbers, Now What? Data Visualization Using Excel and Power BI Outline

 Excel tips for saving time in interpreting and conducting data analysis and two ways to use
Pivot Tables in Excel to summarize your data 15 min
 Walking through setting up a simple Power BI dashboard 30 min
 Ways to use Power BI to analyze your data and Standard Operating Procedures 30 min

Valuation of Breweries/Distilleries – Brad Eldridge, MAI, CAE: The Valuation of Breweries and
Distilleries workshop explores the valuation concepts and issues in the growing craft brewery world. The
valuation of this property type requires a good understanding of the brewing process so the personal
property and real property components are appropriately addressed. The workshop includes an
overview cost, income, and sales comparison examples from the market. Instruction methods consist of
the following: Presentation using PowerPoint slides, with oral questions throughout that lead to class
discussion and interaction; Use of real-world scenarios; and Exercises in material that provide examples
and solutions.

Valuation of Breweries/Distilleries Outline
 Introduction of Instructor and Workshop Topic 0.10 hour
 Guidance from USPAP 0.05 hour
 History and Background of 0.50 hour
o Breweries
o Distilleries
 Listing Breweries and Distilleries on the Tax Roll 0.25 hour
o Personal Property
o Real Property
 Valuation Issues 1.10 hours
o Research
o Data analysis
o Three approaches to value
o Value conclusion

Land Valuation-Lot Sizing and Pricing – Mike Weeks, CIAO, ICA: The class will start with land
descriptions and maps. It will then cover the different types of land, front foot, site and excess, acre times
rate, and SF times rate. Next, it will cover lot sizing along with land valuation. Finally, it will go through
sales ratios as well as the mass appraisal of land by examining vacant lot sales of rural and urban
residential land, finding land adjustments, and a residual land study.

Land Valuation-Lot Sizing and Pricing Outline
 Land Descriptions and Maps 20 min
o Rectangular Land Survey
o Metes and Bounds
o Lot and Block
 Land Basis Types 25 min
o Square Foot
o Acre X Rate
o Site and Excess
o Front Foot

 Lot Sizing 20 min
o Front Foot
o Siteand Excess
 Valuation of Land 25 min
o Depth Chart tables
o Adjustments
o Abstraction Method
o Allocation Method
o Residual Method
 Sales Ratio/Mass Appraisal of Land 20 min
o Vacant Lot Study Rural Res and Urban Res
o Finding Land Adjustments
o Residual Land Study
 Review 10 min
 Test (optional) (60 min)

Incidents and Safety Training for Assessment Professionals – Assessor Larry, Buck Kooz; and Burlington
Police Department and School Resource Officer Blake Cameron #221 and fellow Certified ALICE
Instructors: This session will begin with a testimonial from an Assessor who when serving as the County Supervisor experienced a tragic active shooter incident that took place in the Courthouse. Then
Certified Alice instructors will teach attendees appropriate, psychologically sound intruder
preparedness methods in the event an active shooter incident ever occurs as an alternative to the
“lockdown only” method of intruder response.
Incidents and Safety Training for Assessment Professionals Outline
 Testimonial 30 min
 ALICE preparedness training with Slide Show Presentation 60 min
 Scenarios and Q and A 30 min

Commercial Assessment 101 – Randy Ripperger, CAE, FIAAO, ICA The purpose of this session is to
provide a basic introduction to the appraisal of commercial property for assessment purposes, with
primary emphasis on the procedures and techniques required to estimate market value by the income
approach to valuation. This session will cover assessment and appraisal theory, analysis of income and
expenses to estimate net operating income, development and selection of capitalization rates, and
capitalization techniques.

Commercial Assessment 101 Outline
 Introduction of instructor and workshop 15 min
 Assessment and Appraisal Theory 15 min
 Development of the Net Operating Income Estimate 30 min
 Development of Capitalization Rates 30 min
 Capitalization Techniques 30 min

Valuation of Renewable Energy – Brad Eldridge, MAI, CAE, and Kara Endicott, CAE, RES, RMA
The Valuation of Renewable Energy workshop explores this growing field’s valuation concepts and issues. Initially, these types of properties received tax incentives that exempted the property from
property taxes. These facilities are now transitioning to the tax roll and many states are revising their
treatment of this property type. This workshop will review the various types of renewable energy
facilities, how to handle listing them on the tax roll, and strategies for developing accurate valuations.
Instruction methods consist of the following: Presentation using PowerPoint slides, with oral questions
throughout that lead to class discussion and interaction; Use of real-world scenarios; and Exercises in
material that provides examples and solutions.

Valuation of Renewable Energy Outline
 Introduction of Instructor and Workshop Topic 0.05 hour
 Guidance from USPAP 0.05 hour
 Types of Renewable Energy 0.50 hour
o Solar
o Wind
o Geothermal
o Hydropower
o Ocean
o Bioenergy
 Listing Renewable Energy Facilities on the Tax Roll 0.25 hour
 Valuation Issues 0.65 hour
o Research and analysis
o Three approaches to value

What Makes a Great Assessor? – Danielle Brazant, Leadership Expert: This session will give a historical
perspective of Assessment in America highlighting many lesser-known facts about the Assessing
profession in this country. It will cover in-depth characteristics, both professional and personal, that
experts across the country, believe are the qualities needed in a great Assessor. This content will
include valuable input from the Iowa Department of Revenue’s property tax official Julie G. Roisen who
oversees all Iowa Assessors in her position. The presentation will examine the widely varied
requirements needed to be an Assessor across the United States, taking a look at the reputed hardest
Assessor’s test in America and giving some custom-made motivation for the NCRAAO attendees.

What Makes a Great Assessor? Outline
 The Profession of Assessment, Past, and Present 15 min
 Qualities needed in a Great Assessor according to Experts and Julie Roisen 30 min
 Fun and Little-Known Facts about the Assessment Profession in America 15 min
 Testing the Tax Man: The most Rigorous Assessment Test in the Country 15 min
 Recap of Presentation and Providing some Motivation for all Attendees 10 min
 Questions 5 min

Technology Trends and Local Government – Brent Jones, PE, PLS, and Lauren Voelker, Solution Engineer
GIS for Assessment Professionals: Technology is rapidly evolving. This session will help attendees
understand the current best practices, opportunities, and network with peers at the same stage of integration. The presentation will look at emerging trends and how they help Assessors’ offices to be
efficient and effective with given resources including how technology assists professionals in being
accountable to taxpayers.

Technology Trends and Local Government Outline
 GIS Technology Trends Overview 15 min
 Three Key Systems:
(Parcel Management, Value Analysis, Public Engagement) 15 min
 Technology Examples and Demonstrations in GIS 35 min
 Resources and Q and A 10 min

Thinking Outside the Numbers/Data Collection and Valuation Tips – Brian Arnold, RES, ICA: This
session will provide an overview of the many things to consider when performing site inspections
and data entry on your valuation projects. Topics covered will include tools, time and staffing, units of
comparison, and the importance of gathering the right property characteristics to produce accurate
results and pave the way for successful future projects. A wide variety of structure types will be
discussed including residential and muti-residential properties and commercial buildings such as retail
strips, offices, mini storage, auto services, convenience stores, and warehouses.

Thinking Outside the Numbers/Data Collection and Valuation Tips– Outline

 Introduction and Data Collection Basics 10 min
 Residential Land 10 min
 Residential Structures 10 min
 Commercial Land 10 min
 Commercial Structures 35 min

Up the Creek (Personnel Disasters) – Kara Endicott, CAE, RES, RMA: This session takes you through the
life of being a manager and focuses on the hardest part, managing personnel. It will give you some
general guidelines for dealing with your employees and take you through various scenarios to help find
solutions happening every day in the appraiser’s office, or any office for that matter.
Topics covered will range from hiring practices, communication issues, dealing with difficult people, and
much more. This will be an interactive workshop that encourages and solicits student participation and
problem-solving. Students will be encouraged to provide the situations that they may have dealt
with in the past.
The one part of management you cannot predict is dealing with people, and it is often the most difficult
skill to master. Let’s work together to figure out what to do when you feel yourself getting into
unchartered territory because no one likes to be up the creek without a paddle.

Up the Creek (Personnel Disasters) Outline

 Intro, Overview, and Introductions 10 min
 Effective Communication 20 min
 Listening Skills 20 min
 Motivating Employees 20 min

 Working with Difficult People 45 min
 Wrap-Up and Questions 5 min

Sales Ratio Analysis – Mike Weeks, CIAO, ICA: This class will cover sales ratios, statistics, and how value
changes will change the overall statistics in an assessment jurisdiction or market area.

Sales Ratio Analysis Outline

 Terms and Definitions 15 min
 Stratification 30 min
 Changing Values 30 min
 How Values Change Stats 30 min
 Final Statistics Review 15 min
 Test (optional) (60 min)