New Hampshire Tax Collectors’ Association
69th Annual Conference
The Red Jacket Mountain View Resort
North Conway, New Hampshire
October 17, 18 and 19, 2007
The 69th Annual New Hampshire Tax Collectors’ Conference got off to a crisp start with eager attendees arriving bright and early on Wednesday, October 17th. The invigorating weather and beautiful autumn colors made the ride more enjoyable for travelers coming from every nook and cranny in New Hampshire. Vendors tried valiantly to beat the early birds and began setting up booths just as the sun began to peak over the mountaintops.
New Collectors’ Round Table
Although general meetings were not scheduled to begin until afternoon, a respectable gathering of people arrived in time to join in the New Collector’s Roundtable discussion. Approximately forty people participated in this session led by former Association Presidents Dawn Oswalt of Jaffrey and Nancy Clifford of Pembroke, Education Committee Chairman Cheryl-Ann Bolouk, and several of the County Coordinators. The group discussed multiple topics such as lien and deed procedures (deed waiver forms, title search costs etc.), abatement procedures, yield tax, duplicate property tax bills and acceptance of postmark. The wealth of knowledge and experiences shared by the veteran Collectors kept the session not only educational but entertaining as well.
Formal Sessions
After a light luncheon served up in Champney’s, the conference began in earnest downstairs in Hampshire Hall.
New Hampshire Tax Collectors’ Association President Joan Porter opened the 69th Annual Conference by welcoming everyone to the Red Jacket Mountain View Resort. She called upon Pat Tucker, First Vice President, to lead everyone in the pledge of allegiance. A few informational tidbits about meal tickets (inside packets); the vendor game (inside packets); how to make corrections to the membership directory booklets, the importance of completing the evaluation forms; location of the hospitality room (#146) and the RULES; preceded introductions of Executive Board members: Pat Tucker, First Vice President; Cynthia Torsey, Second Vice President; Brenda LaPointe, Secretary; Joyce McGee, Treasurer; Kathy Seaver, Director of Public Relations; Jill Hadaway, Legislative Chairman; Desiree Mahurin, Convention Coordinator; Patricia Woolsey, Director at Large; Joseph Wiggett, Workshop Coordinator; and Cheryl-Ann Bolouk, Education Committee Chairman.
Employee Issues We Encounter as Tax Collectors
Toni Flewelling - Primex
Cheryl-Ann Bolouk came forward to introduce the first speaker – Toni Flewelling.
Ms. Flewelling began by saying that she is currently employed by Primex; a not for profit risk management pool serving public entities. She gave a short overview of the company and the types of services they offer. Prior to working for Primex she worked for the City of Concord for about 10 years in the Human Resources Department. While employed with the City she dealt with a number of employee (personnel) issues so she intends to share some of these experiences and give an overview of strategies or best practices that can be used in circumstances that Tax Collectors may encounter in our role as employers.
She asked for a show of hands as to how many cities and towns have a dedicated Human Resources person available in their community. Not surprisingly there were very few hands go up which gave a good indication of the need to have some guidelines to follow in dealing with employee issues.
Two handouts were referenced as supplemental material to be covered during the afternoon. One of the handouts will coordinate with the slide presentation and the other provides a comprehensive packet of materials as reference for recruitment and hiring processes.
Ms. Flewelling laid out the agenda for the session as follows:
Recruitment Process
This segment began with an interactive exercise which posed the following scenario:
“The municipality has granted approval to fill a Deputy Tax Collector position. What steps do you take to fill this position?”
While everyone took a few minutes to consider the situation and jot down some answers, Ms. Flewelling said, “Always remember that hiring the right person to fill any vacancy is one of the most important decisions you will ever have to make in your role as supervisor. If you find the right individual to fit the job then it will only serve to make your life easier down the road.”
Continuing with the question at hand, responses were solicited from the audience and recorded on a flip sheet at the front of the room. With assistance from the session speaker the group responded by stating that once it has been determined a position is available to be filled the first order of business would be to review the job description or to create one if it is a new position. (Reference supplemental handout pages 1 to 3 – Same Job Description.) Careful attention to the “KSA’s” (knowledge, skills and abilities) should be given when reviewing any position to be filled. These job skills will be the foundation upon which the recruitment process is based and therefore are critical items to be considered while going through the selection process.
The next order of business is to establish a time line for the recruitment process. (Supplemental handout page 4.) Ms. Flewelling suggested devising a recruitment schedule listing everything from the beginning posting date on through to the final job offer date and target time frame for the new employee to be on the job. This schedule can be as detailed as needed and can even include the names of other people enlisted to assist with the evaluation process.
Once the basics are in place, advertise the position, review resumes/applications, and set up interviews. The interview process is the single most important element for successful recruitment. It is critical to be able to determine not only a candidate’s ability but also their overall capability to fit in with the organization as a whole. (Resume Review Rating Form – pages 5 and 6 of supplemental handout.) To assist with comparing “apples to apples” and to make sure the review is consistent for everyone, some method of rating each candidate is recommended. Creating a standard resume rating form helps to maintain due diligence throughout the entire process. Although a sample rating form was included in the packet, Ms. Flewelling suggested rather than complete a separate form for each resume it would be easier to create a spreadsheet, particularly if there are a large number of applications to be compared. Reviewing the applications should be done by more than one person. Another perspective is always appropriate and lends integrity to the process. The same holds true for the interview process itself.
Pages 7 and 8 of the supplemental handout gave examples of interview questions and situational analysis questions. Of particular note are questions that may be asked versus those that cannot be asked. Always be cautious about asking questions which may be construed to be of a discriminatory nature. Open ended questions (situational analysis) are always good for determining if a person displays the type of behavior and attitude that you would want for someone in your organization. A good rule of thumb to use during any interview is the “80-20 rule”. This means that the applicant should be talking 80 percent of the time versus the interviewer who ideally should be only be engaged in 20 percent of the conversation. A questioned was asked as to how many questions would be appropriate during an interview. Depending upon the amount of time allotted for each interview, between five and eight questions should be enough to help make a determination about a candidate. Keep in mind that the same or similar questions should be asked of each candidate to keep the playing field level. This will also ensure that should a hiring be challenged for some reason, a look back at the records will confirm that all candidates were treated fairly and equally during the interview process. Rating reports are a good way to keep track of the interview process and also a means to answer any questions in the event of a challenge (pages 9 through 11, supplemental handout). A comprehensive rating form for the final determination is a handy way to keep track of all the interviews and weigh the various candidates’ strong and weak points against one another. All documents created during the interview process are recommended to be kept on file for three years.
The final step in the hiring process is to conduct background investigations (pages 12 and 13 of handout). A critical component of employment, the background check will help to confirm a recommendation. In addition to the usual credit and criminal background checks Ms. Flewelling strongly urged checking up on previous employment and other references listed by the applicant. This provides another tool to assist with the overall decision making process. Of particular note, ask previous employers if they would rehire the person. The answer to this question will either affirm the decision to hire or raise a red flag worthy of a second look.
Several questions were fielded before moving on to orientation and training. A question was asked about performing credit checks on a potential hire. Ms. Flewelling stated that if the job entails any sort of fiscal accountability then a credit check would not be out of line. Another question was, “Are you allowed to tape record interviews?” Although there is nothing wrong with this idea the recommendation was to not record interviews. This might cause some people to feel uncomfortable and therefore limit their input. A more ideal way to handle the situation is to note as much as possible during the interview itself. Having multiple people assist with the interviews will make this task easier. A question arose about the need to get a release from the candidate before calling to check on references and/or with past employment. A release is not necessary. Usually at the point where references and employers are called, the candidate has already been made aware that they are on the “short” list of candidates and have already signed off on a background check. Contacting additional parties is expected. In Concord interviewed people always signed a release form for previous employers and character references so this was never an issue. One word of caution however, many employers today will not give out any additional information on people; only confirm dates of service. This may hinder the reference process so make sure the other checks are reliable. The final question for this segment was, “If the position being filled is entry level and the applicant has no former work experience can you ask for additional references?” Most definitely! Again, apply due diligence and check everything out to the fullest extent. Several people asked where to obtain a copy of a release form. Ms. Flewelling agreed to forward a sample so that it can be posted on the NHTCA website for reference.
In summary, the recruitment process consists of:
Orientation/Training
The new employee has been hired and starts work on Monday. What needs to be done to prepare for the new employees’ arrival?
Response to the question was immediate.
“Let others in the office know a new person is going to show up!”
“Make sure the new person is knowledgeable of the organization and has a positive attitude.”
“Alert finance office.”
“Assign a mentor.”
Referencing pages 14 and 15 of the additional handout (New Hire Checklist), Ms. Flewelling highlighted some other strategies for dealing with a new hire.
Keep in mind the structure of your organization when preparing a checklist. Some workplaces are much more structured than others and therefore too much documentation might not be appropriate. As an example, she noted her own experience of going from a small company where nothing was documented to the City of Concord where she joked there was even a policy to go to the bathroom! Remember that a new employee is not yet familiar with your particular organization so they will have to be guided through some of the things that are already second nature to you.
Above all, check in with new employees on a daily basis. Ask them if there is anything they need or if there is something they don’t understand. Don’t be afraid to ask them their opinions. A new way of looking at things can sometimes make way for positive change. Also, it can reaffirm the reason why something is being done a certain way.
To go along with the New Hire Checklist, a comprehensive list of documents (Orientation Packet) should be provided to the new hire. Not only will this list assist with making sure that the employee has everything they need, but also, if constructed properly can act as a guide for the employee and assist them in finding needed information. Acknowledging receipt of an orientation packet is important just in case something comes up in the future where someone claims they were unaware of a particular policy. Keep a copy of the acknowledgement in with the personal records for reference.
To recap the orientation process:
Performance Evaluations: An ongoing process for dialogue, not an event.
The session turned from hiring practices to performance evaluations. Why do we do them? How often should they be done? Where should they be done? How is a performance evaluation conducted?
The reasons to conduct performance evaluations are varied. In some communities the pay system is based on merit. Performance evaluations help to set the standards, goals and objectives by which an employee must perform in order to receive a raise. Formally documenting an employee’s performance sets the stage for either recognition of superior performance or disciplinary action. The most common recommendation is for performance evaluations to be done at least once a year. More often is even better as it provides the opportunity for ongoing dialogue and keeps the lines of communication open. The evaluation process can also help to determine organizational needs. The need for additional resources, either personnel or monetary, may come to light as a result of performance review.
The best way to engage the employee (reflects and project) during the performance review is to encourage open and honest communication. Asking questions such as, “How do you think the past year went?”, “What major goals did we accomplish?” and “Where can we make improvements?” will promote a healthy discussion of the employee’s performance.
In terms of establishing performance goals a good method to use is referred to as S-M-A-R-T.
S – Specific, be concise
M – Measureable, quantify the goal with percentage or number specific
A – Attainable, make the goal achievable
R – Relevant, make the goal tie in to the organization as a whole
T – Time-bound, time frame in which to complete the goal(s)
Performance evaluations should be focused on the employee’s performance using specific examples. The evaluation should be communicated sincerely and objectively while listening to what the employee has to say. Communicate as clearly and concisely as possible using examples of observed behaviors.
Evaluations should not be used to discipline an employee and should not focus on personality issues. No one wants to be surprised during a review. Problem behaviors are better addressed at the time of the incident. Gender based statements are never acceptable from either the supervisor or the employee. Vague generalizations and subjective language are not good ways to deliver performance critiques. Above all, keep an evaluation professional and never say something you may later regret.
Delivering the evaluation, sometimes known as “the moment of truth”, is best done with a positive frame of mind. Know ahead of time what points you want to make and how you will make them. Be prepared to back up your evaluation with facts. Sources of information can be from personnel files, personal notes and attendance records. Keep in mind that if an employee hasn’t seen it or heard about it, it doesn’t exist. (Remember, employees don’t like to be surprised.)
The place where the evaluation will be held is just as important as the content of the evaluation itself. Make sure that you have a private setting in which to talk and that you have uninterrupted time together so the employee knows the meeting is important to both of you and that you take it seriously. Make the employee feel comfortable and let them know you are paying attention to them.
Referring to supplemental handout pages 17-21 – Sample Performance Evaluation Report – Ms. Flewelling offered some additional hints for conducting a successful review.
- Always provide the employee with an advance copy of the review. This will help to put the employee at ease and keep their anxiety level in check. This way the employee can also be prepared to discuss any issues that may be contentious in a calm manner and not feel like they are being caught off guard.
- Present the facts of the review and be prepared to substantiate them clearly and concisely.
- Never let the employee think that you are concerned about yourself.
- Listen to the employee’s response to your review and be prepared to make changes if they can legitimately dispute an issue.
- Remember to encourage your employee to expand their knowledge or workload if appropriate.
- Clearly communicate to the employee where improvement is needed and how it can be achieved.
- Plan for the future of the employee keeping the needs of the organization in mind.
- Document the meeting if there are any “rough spots”. This might come in handy in the future.
- Give the employee the opportunity to offer written comments; they may choose to attach an addendum.
- Sign and date the review and ask the employee to do the same. If the employee refuses to sign make a note that the employee did not agree to sign and state the reasons why (if known).
Performance Issues
The age old question regarding performance issues is, “How long is too long to let a particular behavior go?” Unfortunately, the answer to this question is, “It depends.” Each infraction needs to be measured separately and weighed against the frequency and severity. Another factor that may have some bearing is the employee’s prior employment record and previous behaviors. For example, someone who is often tardy to work every day should be handled differently from someone who may be caught taking money.
Disciplining employees is a difficult part of our jobs as supervisors. Often, we are unprepared to deal with the conflict and might even dislike confrontation. The process can make us feel uncomfortable because it may violate a friendship we have cultivated in the office and it makes us the “enemy”. Unfortunately, many people are not properly trained or had poor role models for guidance in these types of situations. The concept that needs to be grasped by supervisors is that it is part of our jobs to guide the employees into making the right choices. We can strive to be the role models and offer the advice but it is ultimate up to the employee to make the change and work by any established policies.
Supervisors need to keep in mind that employees come to the job with established behaviors and they almost always use these learned behaviors because they have worked for them in the past. Most employees do want to do a good job, take great pride in their work, and want to learn new skills. On occasion however, there are challenges with employees who resist authority and continually test the rules. These types of employees will want you and/or the organization to take responsibility for their behavior and conduct. As a supervisor you do have the responsibility to help the employee succeed in the workplace but at the end of the day it is up to the employee to meet their responsibilities.
Some common problems inherent in the disciplinary process include: inconsistent or unfair enforcement of the rules and administration of discipline; failing to act or delay action on infractions; acting before all of the information is gathered; and acting on personal opinions or prejudices. All of these problems can be avoided if there is consistency throughout the organization as a whole so be mindful of what is happening in other areas before moving forward with disciplinary measures.
If you have made a decision to move forward with an employee issue make sure that there is just cause. Is there really a good reason for the discipline? Be sure to do some investigative work and have the facts straight before proceeding. Make sure that the punishment fits the crime. (Refer back to the tardiness vs. embezzlement example.) And most importantly, provide the employee due process and give them the opportunity to be heard.
Just Cause Seven Step Test
Ms. Flewelling offered the following strategy for verifying “just cause”. Answer these seven questions to ensure fair disciplinary action.
In most cases, discipline should be administered progressively. Of course this will not apply in all instances, but for the majority of issues this is standard procedure. Verbal warnings followed by a written warning should precede more substantial types of action such as suspension or even termination. For example, if an employee is late a day or two then the proper course of action would be to take the employee aside and coach them by stating the policy and tell them they are expected to be on time for work. On the other hand, an employee that is caught taking money does not need to be coached; termination (after sufficient proof) would be the appropriate form of action.
ABC’s of Documentation - A - Accurate B – Behavioral C – Consistent
Any circumstances that call for disciplinary measures should be appropriately documented. Record objective facts concerning an actual performance as it occur rather than rely on your memory. Make sure the documentation is only job related behavior and that any documentation is for direct observations and not from hearsay or reports from others. Describe the specific behavior rather than make evaluative statements or describe an individual’s personality. Record both positive and negative behaviors rather than emphasizing either. Keep the basic format and level of detail of documentation for each subordinate. Maintain documentation on all employees in a given work group. Periodically review the collective documentation to be sure that desired quantity, quality and consistency are being maintained. In the world of human resources the key is document, document, and document.
Sometimes there are problems with documentation. Joan Porter offered an example where documentation worked against the city. The employee had a long arduous year and had consistently been late or absent from work. Each infraction was duly noted and dealt with which finally resulted in termination. When this person applied for unemployment it was granted because the city had let the situation go on for so long.
Ms. Flewelling stated that sometimes documentation needs to include other factual paperwork to be complete. Time cards, employee training records, eyewitness statements, previous letters of disciplinary action, rebuttal statements, up-to-date policies and procedures and even accurate performance appraisals are all types of information that can be used to ascertain the facts. Sometimes the documentation could fail to prove the infraction to be true, so be careful when putting the case together and look at all pertinent data.
A question was asked about documentation, “Do employees have to know exactly what is going into their file?” Ms Flewelling responded by saying, “It is a good idea as matter of good faith. An employee can always come to you and ask to review their employee file. If there is something in there that they have never seen before it doesn’t look very good and implies distrust.”
Whenever you are moving towards terminating an employee they need to be given proper notice. One of the first questions usually asked at a hearing is, “Did the employee know that his/her job was in jeopardy?” If the answer to this question is, “No.” then you really have not followed the proper procedure. Make sure to strictly adhere to your organization’s policies and procedures. Always remember the due process to the employee. It is necessary to establish that the claimant knew he/she could lose their job and therefore, their recurring actions were a deliberate disregard of the employer’s interest. If the employee can verify that he/she was unaware of the consequences of their continued behavior then the employer will tolerate the employee’s actions and not move forward with termination.
Successful professional discipline must be dealt with in adherence to policies and procedures. Do not let poor performance issues linger unaddressed. Be consistent, fair and firm in dealing with employees. Apply due process to all employee issues and document as factually as possible using all available information. Above all, maintain confidentiality. Co-workers do not need to be made aware of someone else’s concerns. Perhaps a manager or supervisor should be told, but there is no reason to jeopardize someone’s reputation.
At the End of the Day
In summary, treat all employees with respect. Try to lead by example, be a positive role model. Listen and communicate with your employees. Always be credible, fair and firm. If you keep all of these things in mind you will project a professional relationship to your staff and encourage the kind of relationship with them that will breed success.
At this point a fifteen minute break was allowed. A few brief announcements were forthcoming before the session resumed. Once again, Joanne Platt has organized the 50/50 raffle which will be held on both Wednesday and Thursday night. Assisting with the job of selling tickets are Pat Tucker and Suzanne Fecteau. A request was made to Cheryl to turn up the air conditioning – things were cooking already! Kathy Seaver put out a reminder that updates to the law books are available. The price is $30.00 for a full copy, updates $10.00. The law book is not yet available on-line but should be out there in a couple of weeks for those who don’t mind waiting.
The session resumed at 2:55 pm.
Real Life Issues – Some Examples
The second part of the session began with an interactive segment centered on several performance issue scenarios. The issues were broad enough in nature to facilitate discussion. Hopefully enough information was imparted during the first part the presentation to elicit responses based on appropriate strategies.
#1 Employee is abusing e-mail and/or cell phone policy. What would you do?
Pat Tucker noted that a lot of communities do not have cell phone policies. If just so happens that she does have a coworker whose cell phone is constantly ringing, but because there is no policy she doesn’t do anything about it. Ms. Flewelling referred to pages 22- 26 of the supplemental handout with regards to an e-mail/internet use policy and said if your town does not currently have a policy for these types of issues then it would be appropriate to put one together. The question often becomes how do you know it is abuse? If the behavior becomes a detriment to the regular work habits of employees then it should be considered abuse. Occasional use may be okay, but more than that warrants discussion. If a policy exists, is it consistent across all departments? A member of the audience stated that she has been advised if there is no set policy and something is an issue then she should establish one. Ms. Flewelling agreed but stressed any policy differences from what are established town wide need to be acknowledged by the employees in writing. Another person brought up the instance of someone in the office expounding political beliefs via e-mail. This was a good example of the types of issues that can be addressed in policies and procedures by department. The bottom line is to make sure the employee is aware of what is acceptable and what is not in terms of behavior.
#2 Employee has chronic absenteeism. How should this be addressed?
The immediate response to this question was, “Fire them.” Many nervous laughs from the audience seemed to indicate that this would be a drastic measure in response to this type of behavior. The best strategy in this case would be to determine the reasons why and/or conditions that may cause the employee to be late. In doing so, sometimes there is a fine line with confidentiality issues such as an employee that may have some type of medical condition that might make it difficult for them to show up to work on time. It is up to the supervisor as to whether or not the “condition” is shared with other employees. Also, you might need to assess if the employee’s condition would make them eligible for any local, state or federal assistance. Vikki Fogg noted that even people with alcohol issues now have to be offered help in dealing with the problem and to be successful in the workplace. Ms. Flewelling agreed; sometimes it doesn’t work out, but at least try without playing the role of counselor. Lay out ground rules and if the employee offers more details about a problem then you may be able to assist. Make sure you follow the policy and are consistent with the steps you take with the attendance problems. Do your best to try and find out why. Document and follow up.
A question was asked with regards to the alcohol issue, “How far do you go with this?” The best way to handle this type of situation is to look at extenuating circumstances, past performance, length of service, etc. Be clear in “last chance agreement” as to how long this behavior will be allowed. Set a date for termination. This is a very tough problem and there is no magic wand to wave and resolve this type of an issue. Keep in mind, however, that the ultimate responsibility is up to the employee to change his/her behavior.
Another question was asked, “If office opens at 8 a.m. but employee doesn’t start working right away is it okay to ask the employee to be to work on time and ready to work at the designated hour?” If the expectation is that work begins at 8 a.m. then the employee should be up and running by that time. Some places require employees to be on site ten to fifteen minutes early so that they are ready to go. “But what if the employee says I get paid to start at 8 a.m. and not before?” The reasonable reply would be that work begins at 8 a.m. which means you will be ready to work at that time, not preparing to work. A point was made by one audience member that a recent audit by the Department of Labor revealed that for every 7 minutes an employee works, either before the allotted time schedule or after, the town must compensate. One possible way around this dilemma is to keep the computers on at night - it saves time during the morning set up. Back to original problem – talk over the problem with someone in a senior level position and make sure the action you are proposing is reasonable.
#3 In front of customers and other coworkers, an employee says to her supervisor, “I’m not doing that . . . that’s not in my job description.” What would you do?
Immediate responses to this question came straight from some of the strategies previously discussed. A review of the employee’s job description would be in order. This should be done after the incident is over in a private session with the employee. Do not continue the conversation in front of customers. Ask the employee if they are refusing to do the job and make them aware that this behavior will not be tolerated. Warn them of the consequences and put the incident in writing. Cheryl-Ann Bolouk spoke about a similar situation that occurred in her workplace. Her immediate response was to get in touch with someone from the Human Resources Department and deal with the situation immediately (after the customer left). With a Union to deal with Cheryl felt it was best to seek assistance. The most difficult part was to deal with the embarrassment of the moment. When you are put in this type of situation unexpectedly it really catches you off guard and you have to be careful not to fight back. It very often is difficult to collect yourself so it is best to bring someone else in to assist with resolution.
#4 You suspect one of your employees is taking cash. What would you do?
This issue is one that hits close to home for Tax Collectors. Two suggestions were made, to set a trap, and keep a close eye on the tills. Ms. Flewelling stated this type of behavior is criminal in nature and needs to be reported to the local Police Department as soon as possible. Let them handle any criminal investigation work.
Jill Hadaway came forward and shared the experience she had with her Deputy. The person was already employed by the town when she (Jill) first started working there. At some point there were some suspicions that this person had been “borrowing” money from the cash box. There was no set policy on cashing out, each of the employees had a cash box that had $100.00 in cash and they would keep various amounts of bills and/or coins to make change. At night instead of this being counted and put into the safe it was just kept in the main drawer. At the end of one month, Jill was balancing out and came up $10.00 short. She thought it was just an oversight so she went into the cash box and instead of finding $100.00 found only some small change. Jill immediately panicked and called the employee (first mistake). The employee wasn’t home so she left a message that said, “Call me when you get home.” Jill then talked to the Town Manager who counted out the drawer, made note of the amount and put it in the safe. The Manager instructed Jill not to talk to the employee over the weekend. Distraught over the situation she talked to her daughter who just happens to be in Human Resources. Her advice was, “Whatever you do, do not tell her you are sorry. If you do then you will feel responsible.” The Police were contacted over the weekend and the Town Manager decided that he wanted to confront this individual. When the person was told about the missing cash she responded by producing the missing money from a “hidden” drawer in her desk. The employee’s explanation for what happened was that she thought Jill suspected her of taking money and she wanted to see if she had enough courage to confront her. The Town Manger didn’t buy it so he told the employee that she was being suspended and escorted her out of the building. The Police investigation eventually found the person to be guilty based on several findings including the fact that she had withdrawn $100.00 from her bank account over the weekend and the bills found in the hidden drawer were in sequential order. (The Police felt that because of Jill’s initial phone call the employee had been tipped off and thus had a chance to replace the money over the weekend.) The end result was that the employee was given the choice of either resigning or having charges filed against her. She decided to resign. In retrospect Jill said that she felt that while she did handle some things correctly, she still couldn’t help but feel responsible in some way for what happened. This situation made the town take a hard look at all of the cash policies and make sure that procedures were in place to shield against this ever happening again.
After Jill was finished someone asked, “Since this person wasn’t fired, would you re-hire her?” Jill’s response was an emphatic, “NO!” The release that the employee signed upon dismissal clearly stated that she was guilty of theft. One interesting point, the law says that Deputies serve “at the pleasure of the Tax Collector”, however, the town could only terminate this person under the personnel policy for “just cause”. The employee felt that it wasn’t properly documented to indicate just cause and pleaded that she was only guilty of insubordination. One of the conditions of her release stated that the town would not give her a negative reference. The only information that can be given out is the time period she was employed.
Opportunities for Success
Despite the fact that sometimes things do not work out as in Jill’s case, the opportunities for success can be increased by following a few simple guidelines.
Hire the “right” person. Identify what kind of person you will need to fill the position and carry this over into your advertisement and interview process. Get the right person for the job, someone that has not only the technical skills but also the behaviors that will fit it with your existing staff as well.
Provide meaningful orientation to new employees. The better job you do with starting a new employee off on the right foot the better the chances are that you won’t have to be dealing with discipline issues at a later date. Employees that feel like they are included from the beginning are more likely to be a part of the team.
Lead by example. Treat your employee’s right. Project to them what you want them to project back. Be a good role model for them in how you want them to act and react to different situations.
Follow your own policies, procedures and practices. If there is something in a policy that says you are going to do something a certain way in the case of an infraction, make sure you follow the policy and follow up. There is nothing worse than saying you are going to do something a certain way and then not do it.
Hold folks accountable. And finally, the job of manager or supervisor is to keep track of the employees and make sure they are performing at a level of professionalism dictated by the company. Employees need to be held accountable for their actions and be told how to improve their performance to meet the level of expectations set forth by the employer.
Ms. Flewelling concluded her presentation by saying she hoped that some of the information imparted would be useful in laying the foundation for successful employee relations within our own communities.
The session ended at 3:45 p.m. with a few quick reminders from Cheryl. The Hospitality Room is #146 and will once again graciously be hosted by First American Real Estate Tax Service. The chance to partake in a cool beverage, enjoy some light snacks, and swap war stories with other Collectors will be begin at 4:30 and be available until 6:00 p.m.
New Tax Collectors were asked to stand, be recognized, and let everyone know how long they have been in office. (This after being assured that the purpose was to make them feel welcome). The somewhat reluctant newcomers identified themselves as Mark Griffin, Eaton, since March; Liz Meade, Hanover, six months ago; Dawn Dudo, Portsmouth, April; Marianne Nevelson, Acworth, elected by a landslide in March; Barbara Flemming, Greenland, exactly one week ago yesterday; Cynthia DeRoy, Deputy Belmont, March; Karen Lavertu, Dover, just hired in October to be both the City Clerk and Tax Collector; Diane Lamb, Weare, October, 2006; Patti Barry, Hudson, appointed in July; Mariann LeTarte, Dummer, April 1st; and Alisa Schofield, New Hampton, March.
Evening activities included a social hour with the exhibitors in the Valley View Room followed by dinner in Hampshire Hall. Guests freely mingled with one another talking shop and revealing bits and pieces of their personal lives to one another. The night culminated with the 50/50 raffle being won by Patricia Woolsey from Avitar and David Fredette, Nashua. The raffle yielded a total of $226.00 for the Association’s coffers.
Thursday, October 18th
Tax Collector’s and their guests who had arrived the day before eagerly made their way to the breakfast buffet bright and early on Thursday morning. While many lingered over a second cup of coffee, a bustle of activity began at the front registration desk as the remaining conference attendees arrived and checked in. Once everyone got their prospective bearings, one by one they made their way down to Hampshire Hall for the first meeting of the day.
Precisely at 9:00 a.m., President Joan Porter called the meeting to order and welcomed everyone to the 68th Annual Conference. She quickly asked Annmarie Scribner of Freemont to come to the front and lead us all in the pledge of allegiance. After a few brief announcements the program was turned over to the Education Committee Chairman, Cheryl-Ann Bolouk.
Cheryl aired a couple of housekeeping items and then introduced the first guest speaker of the day.
G. Phil Blatsos, Commissioner – New Hampshire Department of Revenue Administration
After offering a cheerful, “Good Morning”, Mr. Blatsos said, “I now see friends when it used to be that I would just see faces of all these people that I didn’t know. After being around for so many years I now have a bunch of folks that I have learned to respect and work with.”
The purpose of his visit today was to stop by, say hello, and pass along a few bits of information. He enthusiastically thanked Tax Collectors’ for all they do and said that he never quite understood how tough the job is until he became Commissioner. He acknowledged that often the Tax Collector is the first line of defense for communities and most people do not grasp all that this involves.
He offered his telephone number 603-271-1302 and urged anyone with a problem or question to give him a call. He introduced his assistant, Vivian Proventure, who he brought with him today so that we could put a face with her name. She is usually the first person that you speak with when you call so he wanted to make sure she could put some faces with names as well.
This year DRA has started putting together some programs they hope to be able to build upon. The first one that is being presented at various locations throughout the State is what is referred to as Assessing 101. The focus of these programs is to educate people about assessing issues; timber, gravel, general assessing, that sort of thing. Mr. Blatsos strongly encourages everyone to attend. Tax Collectors probably spend as much time answering assessing questions as the Assessors. Each session costs $10.00 and if you think your town won’t pay give him a call and he will find the money.
The PowerPoint presentation can be put on a compact disk and shown on a computer. The program has a voice over that explains the basics of the assessing process. It might be something to consider if your town is undertaking a revaluation or update. DRA has been encouraging Assessors to plan night or Saturday meetings with taxpayers to make it more convenient for them to discuss their assessments and maybe even show the program. This should help to alleviate the number of questions that are thrown at the Tax Collectors. There is a whole new assessing manual coming out soon. Every town will get one (hard copy) but if you want one for the Tax Office they will be willing to put one on a cd. Phil mentioned that Cheryl-Ann Bolouk is a member of the Assessing Standards Board and that she has been an extremely valuable member to have; often providing the Board with the Tax Collector’s point of view.
For a complete list of these classes, when they will start, and the locations go to www.nh.gov click on State Agencies, Revenue Administration, Property Appraisal.
Grace LaPierre asked if it was possible to send around a sign up sheet to receive a copy of the Assessing cd. (What a great idea!) A sheet will be going around and given back to Mr. Blatsos. He promised to make sure that everyone on the list would receive a copy of the program.
The Commissioner thanked everyone for listening and again encouraged anyone with a question or concern to contact him in Concord.
Vendor Introductions
Desiree Mahurin, Conference Coordinator, took the podium and invited all participating vendors to come forward. With great efficiency and decorum she handed over the introductions to the vendors themselves. Representatives from the following companies gave a brief overview of the services they have to offer:
Tyler Technologies - MUNIS Division – Ben Smith & Chris Palmer – Financial management software
Wells Fargo Real Estate Tax Service – Frank Howard – Tax service
Avitar Associates of NE, Inc. – Patricia Woolsey – Municipal assessing and tax collection software
Citizens Bank-Government Banking Division – Jeanette (and many others) – Banking services
Lighthouse Financial Services, Inc. – Tom Drunsic – Lockbox and internet bill paying services
Centrix Bank – Joyce Baldassare & Sharon Burn – Banking services
JLS – Ron Parkinson & Paul Smock – Mailing and printing services
FIS Tax Services – Bruce Johnson – Tax service
Print Graphics of Maine/Gem Forms – Chris Breen – Mailing and printing services
(Congratulations to Nancy Clifford from Pembroke for winning the LL Bean gift certificate!)
Unifund, LLC – Nick Haas – Fund accounting software solutions
Business Management Systems, Inc. – Bruce Perlo & Tina Peabody – Municipal software
First American Real Estate Tax Services Corp. – Michael McFadden & Carrie Proulx – Tax service
Vadar Systems, Inc. – Frank Natale & Mike Cullian – Fund accounting software solutions
TD Banknorth – George Dow & Lynn Baxter – Banking services
MuniSmart Systems, LLC – Jim Smith & Joanne Coutu – Municipal software
Countrywide Tax Services Corp. – Matthew Stegeman – Tax services
Twin River Office Machines – Phil Tucker – Office machines and equipment
MCC Metropolitan Communications – Doug Ross & Anita Peterson – On-line bill payment service
(Mr. Ross led the group in an experiment to determine if there is any difference in the reaction times between men and women. Let’s just say that he left to a standing ovation!)
Plodzik & Sanderson – George West – Municipal accountants
(Not to be outdone, George told the real reason why he ended up here with his arm in a sling. After numerous unsuccessful attempts to get George to mow the lawn Helen, (affectionately known as “the old bird”) decided to take matters into her own hands and began to “trim” the unruly grass with a pair of scissors. Upon witnessing her ever so desperate attempt to manicure the lawn herself, George rushed into the house and returned with a toothbrush. He boldly approached his hardworking wife and said, “When you are done with the lawn do mind sweeping the driveway.” Needless to say, the rest is history.)
Cheryl came to the front again and said that visitation with the vendors will take place after the preliminary segment for the next session has been completed.
The MS-61 Kathy Seaver, CTC, Farmington and Patricia Woolsey, CDTC, Bristol
Kathy Seaver opened the program saying that the purpose of this session is to provide a basic overview of the MS-61, Tax Collector’s Report. A handout was provided that details various transactions as they have taken place throughout the course of the year 2007 in the town of Anytown, NH. The task to be undertaken will be to take the information provided and translate it onto the MS-61. After the break we will be splintering off into user groups by software system and everyone will be able to go through their individual system with representatives from both the software company and the Tax Collectors’ Association. The intent is to be able to show the various reports, routines, processes, etc. where you can obtain all of the information necessary to complete the report.
Assisting with the overview portion of the session is Pat Woolsey. Many remember Pat from her tenure as President of the Association last year. Since then she has left the job of Deputy Tax Collector for the City of Concord and is with Avitar Associates. She is actively involved with tax collecting as she is still Deputy Tax Collector in the town of Bristol.
The basics:
1. Verify warrant when you receive it.
If you receive a warrant that does not add up to the total of the bills that are sent out then you are never going to balance. Years ago all totals were verified by hand. This meant that you would have to add up every single page. (Ugh!) It is different now with computers but don’t automatically assume that everything is in balance. Check to make sure everything is correct before sending out the bills.
Also important, make sure that the warrant is signed before continuing. Remember to make sure that all warrants are signed in black ink! Signed and sealed according to the law. This is especially true for new Collectors when receiving recommital warrants. Again, check to make sure you are given detailed information to back up the warrant.
As a side note, Kathy mentioned that warrants for property taxes are supposed to be accompanied with a paper signed and sealed by a Justice of the Peace with a statement that the warrant is a fair and true accounting of assessments. Commissioner Blatsos stepped in and offered to write a letter to all cities and towns reminding them to make sure this is done.
Sharon Teel asked what the best procedure to follow is if you receive an incorrect warrant. The best advice is to return the document immediately and request that it be corrected.
Another question was asked about acknowledging the Board of Selectmen’s signatures as a notary. There is no problem with verifying the signature even if the warrant is directed to your attention. The signatures are just being verified that’s all.
2. Warrants issued between January 1st and March 31st of any year is for the prior fiscal year.
Pay special attention to yield tax and current use warrants because they are often given to you so close to the cut off dates. Make sure that you get everything in and lienned timely.
A question came from the audience about utility bills. Most towns have a cut off at the end of the year so that these types of charges can go to lien within the 18 month window.
3. The beginning balance that you start with must be the same as the uncollected balance from the prior year.This is one of the most important basics to keep in mind. Sometimes the smallest details can trip you up here. For example, if you receive a payment after the first of the year and you try to back date it to the end of the previous year your balances will not match. Perhaps the most common problem is with bad checks. A check that you took at the end of the year comes back after the first of the year can be difficult to deal with in some computer system. The key here is to know your software and how it handles this type of an issue.
Someone asked how to deal with people who want to claim that they made payment before the end of the year when it wasn’t actually received in the office until the next year. This issue really isn’t the Tax Collector’s problem as long as the receipts are posted daily. Kathy added that if it is a matter of charging interest, you go by the postmark date on the payment. (No interest charged if mailed on or before the due date. This applies to current bills only, not to lien and deed dates.)
“Steve Boscarino, town of Richmond, one hundred and thirty six miles from here.” offered a tip for completing the MS-61. Do a monthly reconciliation of accounts so that if there is a discrepancy it can be picked up right away. If you get to the end of the year and find a problem it is much harder to try and isolate.
4. Interest on the debit side has to be the same as the interest remitted on the credit side.
The way the MS-61 is set up it sometimes appears that the “Interest – Late Tax” and “Interest (include lien conversion)” are different. They are not. Remember, the interest is the amount actually collected.
5. Current levy deeded is the principal amount only.
Do not include accumulated interest or costs in the amounts on this line – page 2 MS-61 under “Abatements Made” – only list the base tax amount.
6. The discount amount is the difference between what was billed and what was paid.
Discounts appear on page 2 of the MS-61 under “Remitted to Treasurer”. The figure that goes on this line is the difference between what was billed and what was paid. There are only a few towns left in the State that still do this (six were identified) so most of us won’t be putting anything on that line. (For the curious, the following towns offer discounts - Allenstown, Center Harbor, Hebron, Lempster, Northfield, and Stark. Any others?)
7. Ending balances should NOT include overpayments (credit balances).
The ending balance should be a true representation of the total amount left to be collected. The overpayments need to be shown, but not in the ending balance on page 2.
Credit balances should be listed as “prepayments” for next billing if an RSA has been adopted. If your town has not adopted the RSA authorizing the acceptance of prepayments, then the year end report should be free and clear of all credit balances. All overpayments must be refunded by December 31st. (If by chance there are credit balances remaining at the end of the year the best practice is to add a separate line to the MS-61.)
8. Document all abatements, warrants, refunds at least monthly.
Physically add and verify these items with computer reports. Always remember not to process anything until it has been signed. Keep the lines of communication open with the Assessing office to make sure that any adjustments of this nature are passed on to the Tax office. Also, make sure that the information being turned over has all of the detail needed to process. For example, a paper signed by the Board of Selectmen stating that an assessment has changed from one value to another does not give you the amount that should be abated or refunded to that taxpayer.
On the subject of communications, both Kathy and Patty pointed out how important it is to stay in contact with the Assessing office. Make sure that they know where you are in the tax process and that they understand when things need to be updated and when they have to wait for a process to end in order to continue. Let them know when you will be sending out notices of any kind (ahead of time please!) so that they will be in sync with your schedule.
A question came up concerning the dates that are noted on the “Notice of Tax Arrearage” letters (a.k.a. Barrington Notices). The dates listed on these letters do not have to be exact but should be close enough so that people know when more costs will be added to their accounts.
9. Verify ending balances with finance/bookkeeping at least monthly.
Yet another department that needs to have an open line of communication with the Tax office! Although the suggestion to balance monthly was brought up earlier by Steve Boscarino, the importance of it is worth repeating. At the end of the month and end of the year contact the Finance office to see what their records indicate. If the MS-61 totals do not agree with their records do some digging and find out why.
Kathy took a minute to review the importance of keeping records separate for each type of tax that is billed. There are times where Tax Collector’s and Finance records are not in agreement because of the “other” taxes. Most often this happens when it comes to converting the balances to lien. The MS-61 form (page 2) does not separate out each type of tax, instead it lumps them altogether (principal amounts only) for the lien. On page 3 of the form the lien includes not only principal but interest and costs as well. If more than one type of tax is included in the lien this is where it becomes “kind of cloudy”. Several years ago a presentation was done by one of the auditors at Plodzik and they handed out a book which gave examples of monthly reconciliations for each type of tax. Kathy would like to take a look at the book again, update, and make something similar available as reference in the future. (Note to Executive Board - take a look at this.)
10.) The tax lien performed in 2007 is the 2006 lien.
For example, if a lien is executed on June 1, 2007 it is for the unpaid 2006 taxes. On the MS-61 this lien is reported under the 2006 column not 2007. The easiest way to remember this is that it is the year of the levy of the tax and not the year that the lien is executed. Some computer systems will label it by the year the lien is actually being done. If this is the case in your municipality you need to remember to put the information on the correct line on the MS-61. Confusing concept at first, but will become clearer over time.
11.) The redemption amount is the principal of the lien that was collected.
12.) Things that Department of Revenue wants to remind us not to forget about the MS-61. . .
If you are recreating the form on your own with a spreadsheet, which is a perfectly acceptable way to present the information, do not forget the account numbers, to fill in the town’s name in the heading of the report, and to sign it.
Don Borror from DRA stated that the account numbers on the MS-61 are tied together with some of the financial reports for the town such as the MS-5. Having the numbers already on the forms helps to coordinate the information and makes less work for all involved.
Kathy Vallerie said that she has always had a problem with MS-61 form and the way in which water/sewer utilities are handled. The form combines them together with taxes and they are two separate entities. Kathy Seaver said that she has a similar situation in her town so what she does is to prepare a separate sheet for the utilities.
Vikki Fogg directed a question to the people in the audience from DRA, “Could you make it easier to find the MS-61 on your website?” She has fielded many phone calls over the years from frustrated Tax Collectors who are looking for the form. Right now in order to get to the form you have to go to www.revenue.nh.gov and find the municipal services division and look for the form under Tax Collector’s forms. This still may be a bit of challenge to find for those not familiar with the website. Don Borror urged anyone with questions to call the Municipal Services Division at 271-3397.
It was noted that although the form is on-line it is currently not in a format that will allow you to just plug in the numbers and have the totals add up. If you want to be able to just enter the information and have the numbers calculate automatically you can use an excel spreadsheet. As previously mentioned, DRA will accept an excel spreadsheet in lieu of the form as long as it has all of the relevant information.
Phil Blatsos interjected with the news that the DRA website will be undergoing some major changes in the near future so there may be something that can be done to make it easier for the Tax Collectors to find their information. He will get in touch with the President of the Association when this happens so that he can get a list of everyone’s address and send a letter out. In the meantime he will work with the Board and try to get a form out there with the formulas already built in if it will make it easier for people to use.
The basics of the MS-61 concluded so Cheryl announced the locations of the various vendor group meetings. The groups will be meeting after a short break with all of the vendors. The group leaders and locations were given as follows:
MuniSmart – Jill Hadaway – The Ledges
BMSI – Joyce McGee - Hampshire Hall
Vardar – Kathy Seaver - Kersarge Room
Avitar – Patty Woolsey - 10th Mountain Room
Interware - Gail Stout and Gail Lavallee - Room 110
In House Systems (general overview) - Ruth Raswyck - Palmers Lounge
The individual groups met for more than an hour to discuss application of the MS-61 on the various computer systems. The groups ranged in size from 30 to 40 all the way down to less than a dozen. Many questions were fielded and participants welcomed the opportunity to have this session become more personalized.
When all of the sessions ended, luncheon was served up in Champney’s Restaurant. County Coordinators met separately for their usual lunchtime sharing of ideas. Nourishment for the body refreshed the mind in preparation for the afternoon meetings.