New Tax Map Standard for
Maintenance and Publishing of
Surface Tax Maps
Mapping the
Mountain State
Kurt Donaldson, GISP
• Manager, WV GIS Technical Center, WVU
• Member, Property Valuation Training & Procedures Commission
6/10/09
Tax Map Workshop
TITLE 189
Mapping the
Mountain State
PROCEDURAL RULE
PROPERTY VALUATION TRAINING AND
PROCEDURES COMMISSION
SERIES 3
STATEWIDE PROCEDURES
FOR THE MAINTENANCE AND PUBLISHING
OF SURFACE TAX MAPS
New Standard Effective February 2009
http://www.wvgis.wvu.edu/resources/standardsGuidelines/189-03.pdf
10 June 2009
WVAGP Tax Map Workshop
2
New Standard (189 CSR 3)
Mapping the
Mountain State
WV Secretary of State
http://apps.sos.wv.gov/adlaw/csr/index.aspx
10 June 2009
WVAGP Tax Map Workshop
3
Finished “Surface” Tax Maps
Mapping the
Mountain State
• Show the property and lot lines, set forth
dimensions and/or areas, and other
cadastral and cultural features that
assessors are required by state law to
maintain and publish for the public.
• Created by either manual or automated
methods in accordance with standards
approved by the Property Valuation
Training and Procedures Commission
–
–
–
–
Cartographic Design / Layout Specifications
Map Content
Maintenance Procedures / Map Currency
Submission Requirements / County
Monitoring
10 June 2009
WVAGP Tax Map Workshop
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Example - Finished Tax Map
Mapping the
Mountain State
Manually drafted or computer generated
10 June 2009
WVAGP Tax Map Workshop
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Tax Map History in WV
Mapping the
Mountain State
1960’s
First Tax Maps: County surface tax maps created on linen or mylar
sheets and maintained by WV DTR
1990
County Maintenance: County tax map maintenance and creation of
finished surface tax maps transferred from state to counties
1990
First uniform statewide mapping standards approved by the Property
Valuation Training and Procedures Commission (PVC)
1995
Mineral Lands Mapping Program: WV DTR begins creating digital
surface parcels and mineral parcel maps for all coal bearing lands
2007
Tax Map Advisory Committee of PVC recommends revised tax map rule
which includes digital map guidelines
2008
Revised tax map rule/standard approved by PVC
2009
New tax map rule/standard (183 CSR 3) for creating manual or
computer-generated tax maps approved by PVC becomes effective
10 June 2009
WVAGP Tax Map Workshop
6
Map Tile Reference System
Mapping the
Mountain State
Counties have different reference systems based on the original mapping
Primary map tiles
Nested
Grid
True
Grid
Modified
Grid
Random
Orientation true north
Y
Y
Y
N
Uniform tile size
Y
Y
N
N
100 scale nested within 400
scale
Y
N
N
N
Map Tile Reference System: The parcel reference system for each county is
subdivided into rural tax districts and corporations, which are further subdivided into
map tiles / map sheets. The type of parcel reference system is determined by the
primary map scale (usually 1”=400’ scale) configuration for rural maps and its
relationship to urban areas (usually 1”=100’ scale).
10 June 2009
WVAGP Tax Map Workshop
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Random Grid – Pendleton County
Mapping the
Mountain State
Random Orientation, No uniform tile size, No nesting of 100’ and 400’ scale maps
10 June 2009
WVAGP Tax Map Workshop
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Modified Grid - Wetzel County
Mapping the
Mountain State
True North Orientation, No uniform tile size, No nesting of 100’ and 400’ scale maps
10 June 2009
WVAGP Tax Map Workshop
9
TITLE 189 Procedural Rules (1990)
These guidelines are obsolete and have been
superseded by the new standard effective 2009
Mapping the
Mountain State
SERIES 3
SERIES 4
Guidelines
for
Neat, Final
Manual Drafting
of
Surface Tax Maps
Statewide
Procedures
for the
Manual
Maintenance
of
Surface Tax Maps
10 June 2009
WVAGP Tax Map Workshop
10
Why revise 1990 Tax Map Standard?
Mapping the
Mountain State
• More Current: Provides guidelines for digital
mapping technologies which have become prevalent
in the past decade.
• Clarification: Enhances the previous rules that define
the uniform statewide procedures for the
maintenance and publishing of surface tax maps.
• National Standards: Conforms to national cadastral
mapping standards set forth by the International
Association of Assessing Officers and Federal
Geographic Data Committee.
10 June 2009
WVAGP Tax Map Workshop
11
Tax Map Advisory Committee
(2007)
Mapping the
Mountain State
• PURPOSE: Provide
recommendations for updating the
WV Code of State Rules relative to
the maintenance, publishing, and
sale of surface tax maps.
• RECOMMENDATION: Repeal and
replace existing procedural rules
with new guidelines for both manual
and digital mapping
Report Link: http://www.wvgis.wvu.edu/resources/standardsGuidelines/Tax_map_committee_report_7Jan07.pdf
10 June 2009
WVAGP Tax Map Workshop
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Committee Members (2006-07)
•
•
•
•
•
•
Assessors
Deputy Assessors
County Mappers
WVDTR Tax Personnel
WV GIS Coordinator
Geospatial Professionals
10 June 2009
NAME
ORGANIZATION
Preston Gooden
Assessor - Berkeley County
Larry Clifton
Assessor - Braxton County
Frank Whitacre
Assessor - Hampshire County
Joseph Alongi
Assessor - Hancock County
Jim Priester
Assessor - Marion County
Ron Hickman
Assessor - Mason County
Terri Funk
Assessor - Preston County
Dreama Evans
Assessor - Raleigh County
Steve Sluss
Deputy Assessor - Kanawha County
Bill King
Mapper - Berkeley County
Daniel Tassey
Mapper - Brook/Hancock Counties
JD Adkins
Mapper - Cabell County
Vince LaNeve
Mapper - Hancock County
Jeff Tuttle
Mapper - Marion County
Dave Tarbett
Mapper - Mason County
Connie Ervin
Mapper - Preston County
Doug Shahan
Mapper - Preston County
Cindy Gorman
Mapper - Raleigh County
Matthew Mullenax
Planner - Berkeley County
Chris Fletcher
Planner - City of Morgantown
Yi-Ning Chen
WV DTR GIS Analyst
Craig Neidig
WV GIS Coordinator
Kurt Donaldson
WV GIS Technical Center
Sam Hicks
Commissioner - Lewis County
WVAGP Tax Map Workshop
Mapping the
Mountain State
13
Guidelines used by Committee
to draft New Standard
Mapping the
Mountain State
• 1990 Code of State Rules (Standards)
– 1990 Property Valuation Training &
Procedures Commission (189 Series, Rules
3 & 4)
• International Association of Assessing
Officers (IAAO)
– 2003 Standard on Digital Cadastral Maps
and Parcel Identifiers.
– 2004 Standard on Manual Cadastral Maps
and Parcel Identifiers.
IAAO
2002-03
189CSR3&4
1990
• Federal Geographic Data Committee’s
(FGDC) Cadastral Data Subcommittee.
FGDC
2006
189CSR3
2009
– 2006 Cadastral NSDI Reference Document
10 June 2009
WVAGP Tax Map Workshop
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IAAO Standards
Mapping the
Mountain State
http://www.iaao.org/
10 June 2009
WVAGP Tax Map Workshop
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FGDC Cadastral Standard
Mapping the
Mountain State
http://www.nationalcad.org/
10 June 2009
WVAGP Tax Map Workshop
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Committee Report (FAQ)
Mapping the
Mountain State
Will the revised tax map rules mandate
that all counties create digital tax
maps?
No. The revised tax mapping rules
allow county assessors to create tax
maps using either manual or automated
procedures.
10 June 2009
WVAGP Tax Map Workshop
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Committee Report (FAQ)
Mapping the
Mountain State
Will the revised tax map rules cost the
counties more money?
No. If county assessors are in compliance
with the existing tax map rules, then the
newly revised rules should not cost the
counties any additional funds. Counties may
choose to incur additional costs when
upgrading their mapping systems, such as
transitioning from a manual to digital system.
10 June 2009
WVAGP Tax Map Workshop
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Committee Report (FAQ)
Mapping the
Mountain State
In the revised rules are parcel
dimensions still required to be
displayed on surface tax maps?
Yes. In accordance with WV Code §11-1C7(e), property and lot lines and their
respective identifiers, dimensions or areas,
and other parcel information must be
properly annotated on every tax map.
10 June 2009
WVAGP Tax Map Workshop
19
Committee Report (FAQ)
Mapping the
Mountain State
Will the revised tax map rules change the
procedures defining the map content,
annotation, symbols, or map design that have
been the standard for “finished” printed maps
since 1990?
No. The map content, design, and layout for printed tax
maps or print-ready images of tax maps will remain the
same. The same uniform standard for maintaining and
publishing “finished” printed tax maps is still applicable,
whether the maps are created manually or electronically.
10 June 2009
WVAGP Tax Map Workshop
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Digital Landbase Reference
Mapping the
Mountain State
• A finished tax map is a digitized reference to the legal
cadastre, specifically, a reference to the source
documents that describe the intent of the on-ground
cadastre
• A finished tax map is not the official cadastre of record
– only a reference to it. A digital landbase does not
define land tenure boundaries.
• Example: Assessor's Parcel Map used for taxation. These maps
should not be used as the basis for engineering and construction
which determines the location of built features ("fixed works")
10 June 2009
WVAGP Tax Map Workshop
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New Standard (189 CSR 3)
Mapping the
Mountain State
WV Secretary of State
http://www.wvsos.com
10 June 2009
WVAGP Tax Map Workshop
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County Digital
Cadastral Mapping Program
Mapping the
Mountain State
Geographic
Information Systems
(GIS)
10 June 2009
WVAGP Tax Map Workshop
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Surface Tax Mapping Status
10 June 2009
WVAGP Tax Map Workshop
Mapping the
Mountain State
24
WV DTR Mineral Parcel Mapping Project (1995)
Mapping the
Mountain State
10 June 2009
WVAGP Tax Map Workshop
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Mineral Parcel Mapping Project
• Can be a starting point for digital tax map conversions
• Not all surface parcel related features collected
• Not continually updated
Mapping the
Mountain State
WV DTR Collection
Local Tax Map
10 June 2009
State Mapping Project
WVAGP Tax Map Workshop
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What Constitutes a GIS Program?
Mapping the
Mountain State
– Parcel and base map layers referenced to a common
coordinate system (i.e., State Plane, UTM, Lat./Long.)
– Map layers have topology (i.e. mathematically closed
polygons). Important for spatial analysis and linking to parcel
attribute data.
– Linked to a copy of external databases (e.g. CAMA/IAS).
Important for attribute queries.
– Seamless (countywide)
– Parcel splits / maintenance in a digital environment
(contracted / outsourced or in house)
– Print-ready tax map books (JPEG, PDF format)
submitted to WV DTR and available to public
10 June 2009
WVAGP Tax Map Workshop
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Same Geographic Space
Mapping the
Mountain State
Table of Contents
shows 3 layers
2 Layers
displayed –
They match!
All three match in
space
10 June 2009
WVAGP Tax Map Workshop
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Parcel Layers
Mapping the
Mountain State
Parcel Related Features
•Geo-Referenced Tax Map
•Digitized Parcel Lines
•Parcel IDs
•Interior Lot Lines and IDs
•Land Hooks and Buildings
•Parcel Dimensions
Reference Datasets
•Road and Water Layers
•Aerial Photography
Integration (spatial compatibility) of data
layers is more difficult if compiled from
different sources or assembled at varying
time intervals
10 June 2009
WVAGP Tax Map Workshop
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Related data layers
Mapping the
Mountain State
Structures
Boundaries
Streets
Parcels
Land Use
Environmental
Considerations
• Data is organized by layers, with each
layer representing a common feature.
• Layers are integrated using explicit
location on the earth’s surface, thus
geographical location is the organizing
principal.
“The Real World”
10 June 2009
WVAGP Tax Map Workshop
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Access to WV Spatial Data Infrastructure
Access to over $50 million dollars worth of spatial data
10 June 2009
WVAGP Tax Map Workshop
Mapping the
Mountain State
31
Other Reference Data – Building Footprints
Mapping the
Mountain State
10 June 2009
WVAGP Tax Map Workshop
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Other Data - FEMA Flood Layers
10 June 2009
WVAGP Tax Map Workshop
Mapping the
Mountain State
33
Linked to Assessment Database
Mapping the
Mountain State
A GIS links locational (spatial) and database (tabular) information
+
Tax Parcel Record: Anytown, West Virginia
Parcel Number:
1
Owner:
Mr. John Sebastian Doe
Address:
3057 Apis Mellifera Road
Address:
Anytown, WV 20555
Phone:
1-304-555-7574
Acreage:
116
Appraised Value:
220,000
Mineral Rights:
No
Zoning Classification Single Family Residential (R1)
Tax District:
Trap Hill District
District Number:
12
Map Number:
21
Spatial Information
Tabular Information
Database links to parcels via: (1) parcel identifier or (2) standardized address
10 June 2009
WVAGP Tax Map Workshop
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GIS = Parcel Features + Database
Mapping the
Mountain State
• GIS are a combination of geographic
data and attribute data
– Parcel polygons are the spatial features
– CAMA/IAS records are the attributes
• GIS allow two key types of functionality
– Point at a graphic feature and retrieve
attributes
– Query attributes and see graphic result
of query on a map
10 June 2009
WVAGP Tax Map Workshop
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Topology (spatial relationships)
• How to model spatial relationships
– Parcels cannot overlap one another
– Building footprints must not overlap parcels
– Parcel lines cannot have dangles
Mapping the
Mountain State
Error / Validation Checks
10 June 2009
WVAGP Tax Map Workshop
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Topology – Define Relationships
Mapping the
Mountain State
Define Spatial Relationships
among different layers
10 June 2009
WVAGP Tax Map Workshop
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Seamless
Mapping the
Mountain State
Seamless
Not Seamless
10 June 2009
WVAGP Tax Map Workshop
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Seamless - countywide
Mapping the
Mountain State
Seamless between rural districts and corporations
10 June 2009
WVAGP Tax Map Workshop
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Electronic Map Books
10 June 2009
WVAGP Tax Map Workshop
Mapping the
Mountain State
40
Surface Tax Mapping Status
10 June 2009
WVAGP Tax Map Workshop
Mapping the
Mountain State
41
Challenges – digital conversion
Mapping the
Mountain State
• Maintaining two systems (manual and digital)
• Expense
• Time
• Technical Issues
• Organizational Issues
- Sharing resources and expenses with other entities can minimize
redundancy, ensure interoperability, and maximize benefits.
- Conduct pilots to resolve critical issues.
10 June 2009
WVAGP Tax Map Workshop
42
Best Practices
Mapping the
Mountain State
• Tax Map Standards / Guidelines
• Monitoring
• County Map Examples
• Continuing Training / Technical Support
• Best Practices
10 June 2009
WVAGP Tax Map Workshop
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Resources / Questions?
Mapping the
Mountain State
Contact:
Kurt Donaldson
WV GIS Technical Center,
WVU
Web: http://wvgis.wvu.edu
Phone: (304) 293-9467
E-mail: kdonalds@wvu.edu
Tax Map Resource Link:
http://www.wvgis.wvu.edu/resources/standardsGuidelines/TaxMapResources.pdf
10 June 2009
WVAGP Tax Map Workshop
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