MINUTES
BOARD OF ASSESSORS
EXECUTIVE CHAMBERS - CITY HALL
June 22, 2010
Present: Jonathan Edwards, Chairperson of Board of Assessors
Robert E Pelchat, Member of Board of Assessors
Susan C. Warren, Assessors Office Coordinator/Deputy City Clerk
Also Present: David Woodward, Avitar Associates, City Assessor
1) CALL TO ORDER
The meeting was called to order at 2:00 PM.
2) PRESENTATION BY DAVID WOODWARD OF AVITAR REGARDING THE UPCOMING REVAL UPDATE
Mr. Woodward gave the Board preliminary worksheets based on sales from 4/1/2008 to 6/8/2010. Based on the study done to date, Base Site Value for Land will not change; Residential Building Square Foot Cost will decrease from $72 to $65; Multi-Family Square Foot Cost will decrease from $57 to $48. Adjustments to commercial properties will be made depending on the type of property. Mr. Woodward also presented a Sales Analysis based on the suggested changes. There were 116 sales used in the study from 4/1/2008 to 6/8/2010. The Median Sales Ratio was 100.3%, the Coefficient of Dispersion was 6.018% and the Price Related Differential was 100.88%. Mr. Woodward stated that certain reductions given in 2005 for items such as multi-families and
residential neighborhoods were adjusted or removed in certain areas. The Board reviewed the material presented and asked questions about the results and the fact that sales from 2008-2009 were more predominate than 2010. Concern regarding the valuation for larger square foot homes was voiced. There was difficulty with the 2005 valuation when it came to the larger homes. Mr. Woodward told the Board that he expected that there will be some adjustments made to certain values and class of homes or areas based on information disclosed at the hearings. Avitar is comfortable with the results they have thus far and are ready to mail the notices in July and hold the informal review hearings in August. Mr. Woodward questioned the Board regarding Utility Properties. The Utility Properties are not part of the Avitar update and will not be included in the preliminary hearing process. This class of property valuation will be handled by George
Sansoucy, PE, LLC. The Board thanked Mr. Woodward for his time and he departed.
3) REVIEW & APPROVE MINUTES DATED MAY 13, 2010
The Board had previously reviewed the minutes for the meeting of May 13, 2010. Robert Pelchat made a motion to accept the minutes as presented. Chair Edward seconded the motion and all voted in favor. The motion passed and the minutes will be placed on file.
4) REVIEW & DISCUSS COMMERCIAL/INDUSTRIAL PARTIAL TAX EXEMPTION
The Board reviewed correspondence being mailed to Berlin Falls Real Estate LLC, BARC LLC, SL Treebuilt Real Estate LLC, Raymond, Claude & Terry and Berlin Bowling Center Inc. The letters update the applicants on the status of their application. All applications have been accepted. Due to the revaluation update, it is unknown at this time how much of an exemption each will receive or how we will process the exemption. At this time the MS-1 has no area where the decrease in tax can be reported. All applications have a fiver year term.
5) ABATEMENT APPLICATIONS FOR TAX YEAR 2009
The following abatement applications were approved and the taxpayer will be notified of the Board’s 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
135-0215 Gauthier, Daniel P $ 450.
130-0283 Fortin, Steven & Stephanie $ 960.
6) REVIEW & APPROVE CURRENT USE APPLICATION
Current Use applications from Small Pond Land Holdings LLC on Map 402 Lot -0034.000 and Map 402 Lot -0033. were reviewed. Map 402 Lot -0034 contains 2.4 acres and abuts a larger parcel owned by Small Pond Land Holdings LLC which is in current use. Map 402 Lot -0033 form was filed with the intent of adding 20 acres, previously a gravel pit, to the remaining parcel totaling 204 acres. The gravel pit was abandoned a few years ago and the present owner will not reopen it as all gravel has been removed. All the necessary paperwork accompanied the two forms. The Board approved both current use applications. Small Pond Land Holdings LLC will be contacted for the filing fee to be sent to the Registry for recording of the applications.
7) REVIEW & APPROVE 2009 YIELD TAX CERTIFICATIONS & WARRANTS
The following 2009 yield tax certifications & warrants were reviewed, approved and signed by the Board:
Operation # Owner Yield Tax
09-045-01T McLain, Alan $ 5,870.82
09-045-02T Dillon Investments LLC 10,030.42
09-045-03T Dillon Investments LLC 0.00 * combined with another report
09-045-04T Dillon Investments LLC 1,108.87
09-045-05T Thomas & Scott Dillon 2,778.43
09-045-06T Cersosimo Lumber Co. Inc. 2,086.64 (Less Bond posted $2,648. =(561.36)
09-045-07T Dillon Investments LLC 0.00 * combined with another report
Total Yield Tax Amount for 2009 is $ 21,875.18
8) REVIEW & APPROVE VETERAN TAX CREDIT APPLICATION FOR TAX YEAR 2010
The following veteran tax credit applications were reviewed and approved by the Board of Assessors:
MAP-LOT OWNER PROPERTY LOCATION
120-0351 Colosimo, James 156 Church Street
137-85.L8 Mailhot, Maurice 8 Arlington Street
130-0040 Albert, Paul 642 King Street
118-0087 Thomas, Claire 852 Western Avenue *
137-0001 Bedard, Lorraine 466 Norway Street *
119-0350 Parent, Theresa 746 First Avenue *
111-0100 Gilbert, Mary 565 Third Avenue *
118-0019 Mainguy, Lucille 625 Second Avenue *
120-0042 Morneau, Ruth 98 State Street *
* These veteran tax credit applications are being granted to the surviving spouses of veterans.
Forms were signed and all of the above will be sent notification of the approval starting tax year 2010.
9) OTHER BUSINESS
A letter from the State of NH, Dept. of Revenue Administration, requesting the number of Inventory Forms the City would be using was reviewed by the Board. As we haven’t used these forms since 1979-1980, we will not need any. The Board signed the form letter which will be mailed back to the State.
The Board was updated regarding a land issue from Theresa Parent of 744 First Avenue. In 1992, a vacant lot adjoining 744 First Avenue and owned by the Parents was subdivided and half the lot was sold to the neighbor on the other side (Paul & Irene Pelchat). The other half would remain in the Parents name and was to have been joined with their house lot. The Assessors Office improperly marked the deed and did not finalize the transfer. Mr. & Mrs. Parent continued to receive two bills and did not question why that was the case. Recently, due to the relocation of Route 110, this error surfaced and, after research, the error was corrected by the Office starting tax year 2010. Mrs. Parent would now like the City to sent a bill to the
Pelchats and reimburse her for the tax payments she made on the transferred lot. She has requested a meeting with the Board. She will be invited to attend our next meeting.
A letter from Olive Quimby of 387 Sweden Street was discussed by the Board. They were satisfied with the response sent by the Assessors Office informing her of the reason for the increase to her value this tax year and of the future valuation change due to the revaluation.
The Board was updated regarding 14 Heritage Lane which was previously owned by United Church of Christ Congregational Church and used in the past as a parsonage. As the building was not used or occupied by the pastor or their family on April 1, 2009 and nor had it been used last year, the Board had voted to deny the exemption for this tax year. The property was sold to Theodore & Wanda Lacasse of 2126 Riverside Drive and the bill was sent to them. Mr. & Mrs. Lacasse do not feel they owe the bill as it should have been exempted. The Office sent a response to them with RSA 72:23 III. which addresses church parsonages and the requirement that the parsonage be not only owned by the church but that it be used and occupied directly for religious
purposes.
10) NON-PUBLIC SESSION
Chairperson Jonathan Edwards called for a non-public session. Robert Pelchat 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 Jonathan Edwards seconded this motion. All concurred. The Board of Assessors went into non-public session.
11) RESULT OF NON-PUBLIC SESSION
Member Robert Pelchat 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 Guo Yun Han of 810 Third Avenue was granted starting tax year 2010. All needed forms were signed and the taxpayer will be notified of the Board’s decision.
A taxpayer who was receiving elderly deferrals in the past is presently in the nursing home. A relative is looking to purchase the property. The property is presently vacant. The Board had referred the matter to the City Attorney as RSA 72:38-a explains the procedure when the recipient dies but does not state what to do when the property is sold. The response from the City Attorney in this case was that the City could abate all or a portion of the deferrals granted.
This would set a precedent and, therefore, the Board voted not to take any action at this time. The owner would no longer be eligible to receive the deferral and any future tax would be due and payable. If future taxes go unpaid, the City would follow normal process for tax lien.
12) ADJOURNMENT
A motion to adjourn was made by Chair Edwards and seconded by Robert Pelchat. Motion was made and seconded to adjourn. The motion passed. The meeting was adjourned at 3:30 PM. The next meeting of the Board of Assessors will be held in the near future.
Respectfully submitted,
Susan C. Warren
Assessors Office Coordinator
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