MINUTES
BOARD OF ASSESSORS
EXECUTIVE CHAMBERS - CITY HALL
April 6, 2010
Present: Jonathan Edwards, Chairperson of Board of Assessors
Paul Croteau, Member of Board of Assessors
Robert E Pelchat, Member of Board of Assessors
Susan C. Warren, Assessors Office Coordinator/Deputy City Clerk
Also Present for part of meeting: Sam Greene, Assessment Representative, Dept of Revenue Admr
Pat MacQueen, City Manager
Dave Woodward, Assessor, Avitar Associates
1) CALL TO ORDER
The meeting was called to order at 2:00 PM.
2) DISCUSSION WITH DEPARTMENT OF REVENUE ADMINISTRATION REGARDING 2010 REVIEW
Sam Greene, Assessment Representative from Department of Revenue Administration (DRA), distributed the 2010 Assessment Review Guidelines. Mr. Greene discussed the various items that he will be looking during the review process. He explained what records he will need to review in the office and in the field. As this is the City’s second review most of those present were familiar with the process. Mr. Greene will be requesting a sampling of cards for field review to check level and uniformity of assessments, as well as data accuracy, and permit review. He will do office review of exemptions, credits and current use sometime this summer. He will be present at various times during the informal hearings and will review the USPAP report. The final step will be the sales study to
demonstrate proportionality. A report will be generated showing the different criteria that the City must pass and, if the City did not pass, the DRA recommendation. Mr. Greene provided the City with an information packet for the Assessment Review for 2010. The Board thanked Mr. Greene for the information and meeting with them. David Woodward, Pat MacQueen and Mr. Greene then departed.
3) REVIEW & APPROVE MINUTES DATED MARCH 10, 2010
The Board had previously reviewed the minutes for the above noted meetings. Robert Pelchat made a motion to accept the minutes as presented. Paul Croteau seconded the motion and all voted in favor. The motion passed and the minutes will be placed on file.
4) REVIEW & APPROVE ABATEMENT APPLICATIONS FOR TAX YEAR 2009
The following abatement applications were approved and the taxpayer will be notified of the decision. They will also be notified of their right to appeal if they are still unsatisfied with the adjustment:
MAP-LOT OWNER TAX AMOUNT ABATED
132-0085-Belanger, Jeannette 454.
119-0482 - Sullivan, Kellen 367.
120-0112 - Bear Peak Realty LLC 1,025.
119-0075 - 107 Church Street 271.
MAP-LOT OWNER TAX AMOUNT ABATED (Cont)
119-0173 - Bryant Funeral Homes Inc $ 24.
121-0102 - Blais, Richard ETAL 1,464.
126-0034 - Labonte, Kevin ETAL 167.
133-0046 - Thompson, David ETAL 89.
128-0153 - Chernicki, Janice 453.
127-0246 - Rocca, Diane M 1,577.
130-0351 - Ouellet, Carl 391.
120-0459 - Smith, Matthew 1,490.
119-0021 - Gulfstream Real Estate 1,109.
119-0128 - Gulfstream Real Estate 254.
128-0024 - Gulfstream Real Estate 217.
130-0247 - Gulfstream Real Estate 259.
119-0048 - Berlin Real Estate & Dev Corp 3,069.
130-0325 - Berlin Real Estate & Dev Corp 969.
119-0080 - Legacy Holdings LLC 827.
120-0344- - Legacy Holdings LLC 3,241.
The following abatement applications were denied and the property owners will be notified of this decision and of their rights to appeal:
MAP-LOT OWNER PROPERTY LOCATION
125-0013 Nadeau, Luc 51 Twelfth Street
133-0044 Thompson, David ETAL Lot on Kent Street
110-0048 Beals, George 665 Fourth Avenue
118-0078 Gulfstream Real Estate 827 Western Avenue
129-0016 Gulfstream Real Estate 52 Ottawa Street
130-0261 Gulfstream Real Estate 432 Burgess Street
114-0064 Berlin Real Estate & Dev Corp 32 Corbin Street
117-0099 Berlin Real Estate & Dev Corp 661 Western Avenue
118-0092 Berlin Real Estate & Dev Corp 796 Western Avenue
129-0024 Berlin Real Estate & Dev Corp 12 Cambridge Street
130-0189 Berlin Real Estate & Dev Corp 554 Hillsboro Street
130-0353 Berlin Real Estate & Dev Corp 407 Champlain Street
Berlin Real Estate & Dev Corp also filed an abatement for 119-0038, 106 Pleasant Street. The Board has tabled this part of the abatement pending Avitar recommendation.
5) REVIEW & APPROVE EXCAVATION INTENTS FOR 2010-2011 AND REVIEW & APPROVE WARRANT EXCAVATION REPORT FOR 2009-2010
The Board reviewed excavation intents from Arnold Drouin (404-0009) and Thomas Dillon (407-0013) and approved both. Forms were signed and copies will be sent to Dept of Revenue Administration along with checks for State Treasurer. A report of excavated materials was filed by Arnold Drouin (404-0009) for 2009-2010 along with a check for $18. The Board signed the appropriate forms and the check will be forwarded to the Tax Collector along with the warrant.
6) REVIEW & APPROVE VETERAN TAX CREDIT APPLICATIONS
The following veteran tax credit applications were reviewed and approved for tax year 2010:
Map-Lot Owner Property Location
118-0065 Peter Carr 400 First Avenue
119-0315 Fournier, Donald 173 Cole Street
7) NON-PUBLIC SESSION
Chairperson Jonathan Edwards called for a non-public session. Paul Croteau made a motion to go into non-public session per RSA 91-A: 3 II (c) “Matters which, if discussed in public, would likely affect adversely the reputation of any person,” and Chair Edwards seconded this motion. All concurred. The Board of Assessors went into non-public session.
8) RESULT OF NON-PUBLIC SESSION
Member Paul Croteau made a motion to go into regular session and to seal information provided as this is confidential material and not right to know. Chair Edwards seconded the motion. The Board of Assessors went into public session.
An elderly exemption application for Lucille Caron of 106 Dutil Street was granted starting tax year 2010.
The following elderly/disabled tax deferrals were granted for tax year 2009:
Bongartz, Joe & Donna Misner 647 Kent Street
Elbert & Sylvia Davenport 190 Glen Avenue
Robert Franz 77 Seventh Street
Stacy Lemire 96-98 Hillside Avenue
Natalie Savchick 108 High Street
Applications for tax deferral for tax years 2007, 2008 & 2009 were received from Robert Lavoie of 640 Hillside Avenue. Mr. Lavoie owns his residential property and two adjacent lots. The Board voted to grant deferrals for 2007, 2008 and 2009 on the residential property only. Mr. Lavoie will be advised of the Board’s decision and notified that the deferrals on the vacant lots were denied.
10) ADJOURNMENT
A motion to adjourn was made by Chair Edwards and seconded by Paul Croteau. Motion was made and seconded to adjourn. The motion passed. The meeting was adjourned at 3:00 PM. The next meeting of the Board of Assessors will be held in the near future.
Respectfully submitted,
Susan C. Warren __________
Susan C. Warren
Assessors Office Coordinator
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