Computer Assisted Mass Appraisal, or CAMA, is a generic term for any computer hardware/software product or products employed to develop property valuations based upon the mass appraisal method.
According to the International Association of Assessing Officers:
Mass appraisal is the process of valuing a group of properties as of a given date using common data, standardized methods, and statistical testing (IAAO [1990, chapter 5] and Gloudemans [1999, chapter 5]). To determine a parcel's value, assessing officers must rely upon valuation equations, tables, and schedules developed through mathematical analysis of market data. Unless required by law, values for individual parcels should not be based solely on the sale price of a property; rather, valuation schedules and models should be consistently applied to property data that is correct, complete, and up-to-date.
Properly administered, the development, construction, and use of a computer-assisted mass appraisal system results in a valuation system characterized by accuracy, uniformity, equity, reliability, and low per-parcel costs (see section 5.5). Except for unique properties, individual analyses and appraisals of properties are not practical for ad valorem tax purposes. (Standard on Mass Appraisal of Real Property, January 2012)
- The Pinal County Assessor's Office utilizes a suite of software solutions and leading-edge technologies to collect, organize, maintain, retrieve, analyze, adjust, generate, and disseminate data related to real and personal property within the County, including but not limited to ownership records, geographic information, property characteristics, sales statistics, income and expense figures, and cost and depreciation data.
- In addition to the maintenance and operation of Pinal County's CAMA system, the Assessor's CAMA Division is also responsible for:
- Maintaining compliance with the Arizona Department of Revenue's equalization calendar and standards for all market areas through sales affidavit reporting, market adjustments, sales ratio studies and other methods of equalization as required by the Department of Revenue.
- Producing all statutorily mandated Assessor administrative functions, including Notices of Value, Notices of Change, Personal Property Declarations and the annual delivery of the assessment roll to the County Treasurer for the purpose of creating the tax roll.
- Generating statutorily mandated reports, abstracts of value, statistics, and other information pertinent to local governing bodies and taxing authorities for the purpose of establishing budgets and formulating the annual levy.
- Developing and implementing data verification, validation, and quality assurance procedures and queries in order to produce the most accurate, equitable, and error-free assessment roll.
- Responding to all public record and commercial requests for Assessor data.