Assessor candidates seek nomination

The primary race for Bartholomew County Assessor is unique in that the incumbent has never campaigned for public office until this year.

Incumbent Ginny Whipple, 70, was first elected to succeed fellow Republican Lew Wilson in 2018. Whipple has worked in the area of tax assessment since 1983 for both private companies and local governments. She was the owner of Gna Assessment Professionals from 2006 until she assumed office in 2019.

Challenger Laura DeDomenic, 57, an real estate entrepreneur and small business consultant, was elected to the Bartholomew County Council in 2014 and 2018. However, her only competitor was fellow Republican Glenn Petri in the 2018 primary. DeDomenic stepped down from the council in 2020 to accept a position in the county auditor’s office.

Q: Six appraisals of Grandview Lake homes are now being appealed by Milo Smith. Bartholomew County Commissioner Tony London speculated many other appeals may be filed. What is the best way to prevent a large number of appeals, and not tie up millions of dollars indefinitely?

Laura DeDomenic: I will increase the number of appeals resolved without the need for tax consultants by increasing resolutions through informal meetings between the assessor and the property owner. The current assessor reported to the state in 2020, that 4.5% of the 200 appeals filed in Bartholomew County were resolved through an informal meeting. Statewide, the average for all counties is 80.4%, for surrounding counties it is 63.8% and for counties with similar number of parcels it is 59.9%. The current assessor appears to be unable or unwilling to educate the property owner on the value of their property or negotiate a compromise on a value that is fair and equitable.

Ginny Whipple: Appeals are a necessary part of the assessor’s work. We welcome appeals as they often provide information we don’t have access to. Because we deal with medians when developing values, some assessments are going to be high, some low and some just right. In 2012 there were 1,840 appeals filed. In 2014, 541 and in 2021, 279 appeals which is less than 1% of the county parcels. We saw over a thousand taxpayers last year. Most of them left our office understanding the process and realizing that their values were close to market value and, therefore did not warrant an appeal. This is a direct result of the training and cross training I’ve given my staff.

Q: In 2020, the Indiana Tax Court ruled that Housing Partnerships Inc. is a charity, ending a 14-year dispute with the Bartholomew County Assessor’s Office. Looking back in hindsight, was there a better way this type of situation could have been handled without extensive legal fees or negative publicity?

Laura DeDomenic: I am a strong advocate of doing what is fair and what is right for our community. HPI provides affordable housing for the most vulnerable in our community and offers a valuable service. I would have attempted to collaborate with Housing Partnerships and attempted to negotiate a resolution that is fair to both Housing Partnerships and the taxpayers of Bartholomew County.

Ginny Whipple: At the time the initial appeal was filed, HPI’s financing was tied to the fact that they did not pay taxes on the properties. Had the assessor and Local Tax Board, at the time of the filling, negotiated with HPI, the outcome could have been entirely different. My philosophy is that typically negotiating is always better, especially when you are going to set a precedent. Key to negotiation, however, is being fair and equitable to all taxpayers and never setting one group of taxpayers over another while following the rules and regulations established by the state.

Q: How much of the Bartholomew County assessor’s responsibilities are “set in stone” by the state? Are there certain aspects of the job that allow the assessor to have some discretion?

Laura DeDomenic: All assessments have some level of discretion based on the opinion of the assessor. The Quality Grade Factor has the most significant discretionary impact on assessed value. The Quality Grade Factor is based on an opinion on the quality of materials, workmanship, and design elements for improvements on the property. The Quality Grade Factor is used as a multiplier of the base cost to either increase or decrease the assessed value based on the construction quality. The Quality Factor can reduce the assessment to 40% of the base cost or increase the assessment to 360% of the base cost.

Ginny Whipple: The Indiana Legislature sets the rules by which the assessor’s office is governed. The Department of Local Government Finance interprets those rules and provides guidelines by which assessors can reach market value in use. There are some assessment areas which necessitate experienced and educated decisions which are applied with integrity. This office requires a Level III Indiana Assessor Certification in order to be assessor and set values. Certification is just the beginning of the journey which is necessary to have the experience to make assessing decisions.