MINUTES
BOARD OF ASSESSORS
ASSESSORS OFFICE - CITY HALL
JUNE 30, 2011
Present: Jonathan Edwards, Chairperson of Board of Assessors, Robert Pelchat, Member of Board of Assessors. Susan C. Warren, Assessors Office Coordinator/Deputy City Clerk
Also Present: Gary & Paula Cole, 820 Main Street LLC, Errol Decker, 9 Rocky Lane
1) CALL TO ORDER
The meeting was called to order at approximately 2:00 PM.
2) DISCUSSION WITH GARY & PAULA COLE-820 MAIN STREET LLC
The Coles had filed an abatement application and Avitar recommended that it be denied. Dr & Mrs Cole are now asking why the three areas that they were questioning in their abatement application were not answered. The first is the change in quality from average in 2007 to average +10 in 2010. The second is the removal of the functional and economic depreciation in 2010. The third is the change in the normal depreciation from good in 2007 to excellent in 2010. Mrs. Cole also pointed out that there is a flat roof and access to basement area is poor. The basement area has only small windows and they have not been able to find a tenant. The Board reviewed the information given with the abatement and informed Dr. & Mrs. Cole that they would have the Assessors’ office contact Avitar and ask Gary Roberge to respond
to the three inconsistencies that were pointed out in the abatement application. Once a response is received, the Board said they would contact the Coles and let them know what the decision is. The Board thanked them for coming in to speak and present their case. The Coles thanked the Board for their time and departed.
3) DISCUSSION WITH ERROL DECKER, 9 ROCKY LANE
Mr. Decker of 9 Rocky Lane had previously filed an abatement and the Board had reduced the value from $90,800 to $76,100. He requested that the Board revisit the decision as the property condition did not warrant that valuation. The sills are bad and the roof needs work. He will be discontinuing the use of the upstairs bath—he feels it is unsafe—fears tub may come through floor. Mr. Decker stated that the barn should be torn down. He also informed the Board that the barn is very close to the railroad tracks and often he is awakened by trains idling. Mr. Decker has requested that they move train further down the line and for the most part that is being done. Mr. Decker said that he had a garage that is also on the property built a few years ago and the cost was $10,000. He noted that he had done some of the
work with the contractor in order to keep cost low. He questioned how the condition factor on the garage went from 60% to 150% in 2010. The Board reviewed the past property record cards and the present. They voted to decrease the assessment further. The assessment prior to 2010 was $55,700. and the Board felt this was fair. They signed an abatement form granting the reduction from $76,100 to $55,700. This is a decrease in 2010 tax of $646. Mr. Decker thanked the Board and departed.
4) REVIEW & APPROVE MINUTES OF THE MAY 24 AND MAY 31, 2011 MEETINGS
The Board had been previously e-mailed the minutes from the above noted meetings. Chair Jonathan Edwards made a motion to accept the minutes as typed. Member Robert Pelchat seconded the motion and the motion passed. The minutes will be placed on file.
5) DISCUSS, REVIEW AVITAR RECOMMENDATION AND SIGN PROPER FORMS FOR REMAINING 2010 ABATEMENT APPLICATIONS
John Bouchard ETAL- Map 120 Lot 421 – 14 Winter Street
Avitar did review the land value as the Board of Assessors had requested and recommended no change as their property does have a view. The Board concurred and Mr. Bouchard will be so informed.
George Croteau ETAL – Map 119 Lot 4 – Tony’s Pizza
Avitar revisited the property at 102 Main Street (Tony’s Pizza). After further review, they recommended that the condition of the building should be reduced from very good to good. This will result in a decrease of $9,900. The prior valuation was $74,100. the adjusted valuation is $64,200. This will result in a 2010 tax abatement of $ 314. The Board signed the proper forms. The taxpayers will be informed of this decision.
Hamel, Gary A – Map 130 Lot 395 – 489 Goebel Street
Dave Woodward had re-measured the property and done an interior inspection prior to his resigning from Avitar. He found no measurement changes needed to be made. He noted that a 56x80 UFF/FFF section should be noted as ATU/FFF and he listed a lean-to in rear of property ($1,500.). He further recommended the removal of central air as noted on property record card as only the office space has AC. Avitar further recommended that a 5% depreciation be given for size/use. These changes resulted in a decrease in valuation from $430,900. to $331,600. and a tax decrease in 2010 of $3,147. The Board signed all necessary forms and the taxpayer will be advised of this decision.
Robert Langlois ETAL – Map 117 Lot 97 – 645 Western Avenue
Avitar Associate Connie Jackson had visited the property and recommended that the condition be changed and the sketch be adjusted on the three quarter section and two story section as well as recognizing low headroom. These changes resulted in a reduction of value from $74,500. to $59,300. and a 2010 tax reduction of $481. The forms were signed by the Board and the taxpayer will be notified of the decision.
Portland Natural Gas & Transmission –Map 139 Lot 25 - 99 East Milan Road
Great Lakes Hydro – Map 116 Lot 24, Map 128 Lot 264, Map 129 Lot 40.01.
Cross Hydro, Riverside Hydro and Sawmill Hydro
The Board read a letter from George E Sansoucy, PE, regarding PNGTS & Great Lakes Hydro. He recommends that the abatement requests be denied. He feels there is no reason to grant them. The Board agreed. Notification will be sent to both taxpayers.
Berlin Bowling Center – Map 119 Lot 24 – 292 Pleasant Street
The Board was told that Norman Small of the Berlin Bowling Center had finally submitted an appraisal and that excerpts have been send to Avitar for review on June 21. To date no response has been received.
6) REVIEW & APPROVE ADJUSTMENTS ON THE 2011 FIRST HALF TAX BILL
The following properties were reviewed by Connie Jackson of Avitar at the owner’s request and based on her findings adjustments were made to the values which affected the first half tax bill:
Bourbeau, Paul Etal – Map 406 Lot 22 – 154 Cates Hill Road
Land not in current use was increased to 1 acre to show what was actually being used for the home site. The sketch was corrected and the unfinished construction depreciation was increased to 30%. The valuation was decreased from $158,205. to $128,795. This resulted in a reduction in tax for the first half of 2011 of $467.
Harvey, Steven ETAL – Map 132 Lot 44 – 638 Trudel Street
Land condition factor was adjusted due to dampness of property. The physical depreciation was added due to the condition of the roof. The property value decreased from $76,600. to $68,800. which is a tax reduction of $124 for the first half of 2011.
Leveille, Donna L – Map 133 Lot 60 – 758 Kent Street
Temporary depreciation added due to damage done by fire. This property will be reviewed in 2012. The decrease in value was $70,800 to $66,700 and resulted in a reduction of the 2011 first half tax bill of $65.
Towle, Samuel ETAL – Map 137 Lot 81 – 1975 Hutchins Street
The dwelling on this parcel is one room with one section for the bath. There is presently no central heat. They use an electric space heater. The valuation was $93,000. This was reduced to $86,300 and resulted in a decrease of $106 for the 2011 first half tax bill.
The Tax Collection Department and the above mentioned taxpayers will be advised of the Board’s decision.
7) REVIEW & SIGN VETERAN TAX CREDIT APPLICATIONS & RESPONSE FORMS
The following Veteran Tax Credit Applications were reviewed and approved by the Board:
Cain, Richard Map 126 Lot 121 404 Norway Street
Laughton, Jayco J Map 129 Lot 37 497 Main Street
Mr. Cain will start receiving the tax credit for tax year 2011. Mr. Laughton will only start receiving the tax credit in 2012 as he purchased this property after April 1, 2011.
8) REVIEW & SIGN CORRECTED CERTIFICATION OF REPORT CUT ON PIERRE LESSARD
After the meeting of May 24 it was noted by office staff that an error had been made when calculating the timber tax due by Pierre Lessard for wood cut on Map 106 Lot 26, 27, 28. The original certification was for $15,543.63 the adjusted certification was for $2,793.18. The Board reviewed the paperwork and signed the appropriate forms. The tax collection department will be notified of the adjustment.
9) OTHER BUSINESS
Letter from State of New Hampshire, Department of Revenue Administration regarding form PA-28, Inventory of Taxable Property Form for 2012 was read by the Board. The City of Berlin no longer uses the inventory forms. The Board signed the annual request stating that the City will not be using form PA-28 in 2012.
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 Edwards seconded this motion. All concurred. The Board of Assessors went into non-public session.
11) RESULT OF NON-PUBLIC SESSION
Board Member Pelchat made a motion to go into regular session and to permanently 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.
White Mtn. Ridge Runners – Map 407 Lot 3.010 – 241 Jericho Road
White Mtn. Ridge Runners filed form BTLA A-9 & A-12 which is a request for charitable exemption on the real estate they own at 241 Jericho Road. Paperwork submitted by White Mountain Ridge Runners had been sent to Avitar. It was Avitar’s recommendation that the application be denied as they did question what was charitable about the Ridge Runners. The Board reviewed the material the Ridge Runners had provided and determined that they did not qualify.
Lisa Sims – Map 129 Lot 31 – 356 School Street
Ms. Sims had filed for a tax deferral under RSA 72:38-a (Elderly & Disabled Tax Deferral). She listed that she was requesting a deferral for tax years 2009, 2010. She filed the application on May 28, 2011. Because the deadline for filing was March 1, 2011, they Board denied her application.
12) ADJOURNMENT
A motion to adjourn was made by Robert Pelchat and seconded by Chair Jonathan Edwards. Motion was made and seconded to adjourn. The motion passed. The meeting was adjourned at 3:10 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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