I hereby call to order this meeting of the Dayton Board of Assessors. Uh regular meeting on August 6, 2025. The time is 9:44. This is a public meeting video and on recorded for cable broadcast and internet posting on www.dyon-ma.gov
and YouTube. I'd like to call ask everyone to please stand for the pledge of allegiance. I pledge algiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and
justice for all. Thank you very much. Uh, attendance, uh, Bill and Nancy are here. Eric is not. Any old business? >> New business, signed motor vehicle abatements in 2012.
Mr. Chairman, I move that we approve and sign the levy of 2025 motor vehicle abatements August in the amount of $9286. >> Second that. Any discussion? All in favor? Hi.
>> Hi. >> Mr. Chairman, I move that we approve and sign the levy of 2024 motor vehicle abatements August in the amount of $45850. >> Step down the second. Any discussion? Hearing none. All in favor? >> I
>> I >> um I do not have any 2023s. I wasn't sure. So I put if any and that one. >> So there is no on 5C. >> Correct. >> Making a short meeting even shorter. >> I know
I was on vacation so I did not know if we would. That is um the commitment the fourth commitment for um motor vehicle 2025. Mr. Chairman, I move that we approve and sign
the warrant commitment for motor vehicle motor vehicles for oh for 2025 number four in the amount of $61,977.95. I'll step down and second that. Any
discussion? Hearing none. All in favor? >> I >> I that's all the new business. Correct. >> Yes. >> Um I will slide into public input. I would like
or to ask Stephanie a question that either confirm my knowledge or educate me that I am wrong. Um, what is the overlay exemption?
Do you know what I'm talking about for exemptions? >> Oh, what is the >> overlay? No, no, no. What is it physic like? How does it work? >> An overlay exemption. >> So, so we we have an anticipated amount of exemptions every year. Okay.
>> And that goes into something called an overlay. >> Yep. >> Now, how does that work? >> How does the math work on that? >> So, it takes a five-year average of what we use for our exemptions.
>> Mhm. And I think it's an exemption in abatements. >> And abatements. >> Yeah. >> And it averages out and um it puts it in that that line in that recap sheet.
>> Mhm. And I think if we try to go lower than that gives us like an error saying like we think it's going to be more but it allows you I think to go through that if you because sometimes we
>> Yeah. So so you're speaking of how the software handles it. I'm I'm specifically asking about what is the effect on taxes and is this so my belief and correct me if I'm wrong is that this
fundamentally says this is an amount of money that uh we believe we're not going to collect for whatever reason being that it was abated or exempted or whatever >> and therefore we are allowed to raise
our tax levy in that amount. >> Is that correct? >> That isn't how I understand it. So, you may have to correct. >> Yeah. >> Um, so we know that
money is going to have to be abated or or in the case of, you know, refunded or whatever. And that average that you're talking about, that number is comes up and it goes on
the the sheet. I don't know the line number, but it goes on the sheet in the state. The Department of Revenue looks at that >> and it's it's that that money is in is there in anticipation of we're guessing based on
fiveyear average you're going to have to refund this much money. All right. So I think that's why I I know in the past like when when Jen was here was the accountant there was always discussion do we really have to put that much money in there
>> and obviously do is involved in that number and I don't ever remember us even when when I started when I was elected and started working with Carol I don't remember us saying we think that number is too high we're going to put a lower number in there because when I went to
the department of revenue for review that ask you why you did that. By the same token, if if if the number if it looked like that number was not going to be enough, that's a discussion you would have to have because if it was
higher than let's say the 5-year average, you'd have to have that discussion. But I know DOR looks at that and it's all part of the formula. So in effect to me I look at the overlay as
a budget line meaning it's not in the budget but you got to set that money aside. >> Okay. So it's all part of the calculations. >> It's it's part of the So so you're speaking of the mechanism by which nobody fixed that thing yet.
>> I've told them what you thought it was. Everyone thought that what it was. Nobody's done it. Um, you're speaking of the, you know, how you set the number. >> What I'm talking about is what is the number? How does it affect and my belief and even what you said >> seems to jive with what I believe which
is it's a budgetary line item. It's part of the yearly budget. >> And I believe that what it is it's it's an amount of money that because effectively whenever we give an exemption where we are taking taxes away from this person and we're giving those taxes to that person. I would say
>> it's a shift. >> What you said is true. >> Yeah. And I think it's >> what what is not and this is what I I I'm getting at is it is not a savings account. >> Oh no. >> There isn't a account somewhere that this money piles up in. >> No.
>> Cuz my my surprise you you may or may not have been paying attention but in our neighboring town of Taton there's a big brewhaha going on about what we did. Was it two years ago? I think >> where remember we changed the senior tax
exemption from 70 to 65 >> and what we did was we did an analysis of how much money that was going to cost. We brought it to the board select and blah blah blah >> analyze things and >> so did have you seen have you guys seen this in the news and talk >> I haven't seen it but I'll >> so there's a big brewhaha about who's
taking credit for such thing. between the mayor and uh some other person and they're bickering about, you know, who who did this. But as part of it, there gets an article in in the Gazette that
talks about this senior tax exemption and they interviewed the Taton Taton board of assessors and they b said where is this money coming from you know and their response was well it's in our overlay you know which is kind of like a
savings account and we have plenty of money in that savings account. >> Good. And I looked at that and I was like, "No, that's not how it works. That's not how it works. How it works is when you give an
exemption to somebody, it raises taxes for everybody. >> And it's not it doesn't cost like you don't have to cut services or something like that." No, >> it costs in terms of higher taxes. >> Yeah. Um, and I am aware of that and every time I I champion for an exemption
to be changed or I mean I always look at as how much is this going to cost and it's usually pittance and as I'm sure it is in Taton just like everywhere else the pittance >> you know it's a you know everybody pays an extra buck a year and a senior gets a home stays in their home. Exactly. I
think that's worthwhile. >> Um so anyways I just wanted to bring that to your attention. I'm curious I might I may actually reach out to the Gazette. I'm not sure. And to correct that because I think it's wrong. >> I think you ought to contact the assessor in Taton and say, "Could you explain to me how you do that?"
>> Yeah. Where's your bank account? Cuz I ain't got that bank account. >> I actually have a a meeting. We have our um BCAA, our the meeting that >> Bristol County on the 28th, I think. And he is
the president of our >> the guy from time. >> Yeah. Oh, no kidding. We'll have to >> So, do you want to ask Can you do it? Can you ask him? >> Where's that bank account you've got? >> Yeah. Yeah. What just How do you How do you actually fund your overlay account?
My other thought, too, is is and I haven't looked at the form in a long time, but um that form that has that on it, lots of other stuff, the recap sheet. There are other things that
we get assessed, towns, communities get assessed, but it's almost like it comes off the top. It's not like we raise and appropriate X for this and X for this. Some of the stuff, as I remember, is actually a reduction in the state aid.
So you don't in effect raise and appropriate it because they've already taken it or that's why if in a regional school district you absolutely positively refuse to fund the budget at whatever level
and uh if you have the town meeting and and the does still doesn't work uh they just look at your state aid and said how much have they got coming? Okay, reduce it by this amount that's going to pay for them for the school thing. I mean because that's the club they have, you
know, whack. >> So, uh, but there but there are those kind of things like like we talk about um in our budget in our town budget, we raise and appropriate money for uh the Bristol
County retirement assessment thing, >> but and then obviously we raise money for the kids that go to Aggie school. Those are clear budget items. But it seems to me there are also Bristol County,
what do I want to call it? It's to run the county >> the county assessment >> the county assessment. Uh that's >> thing. >> Yeah. That comes So in the budget we see the school and we see the retirees. But
that county assessment thing that doesn't show up except on I believe it's on that recap sheet. Doesn't where it shows up somewhere it shows up because the first time I saw it I said how many times are we going to pay the same thing and they said that's not the same thing >> right we just get like a letter like
this saying this is what you owe >> yes >> and then we just hand >> and if you pay it by if you pay it by the first of July don't you get a little discount or something >> I don't know I'm not >> uh I think there was a a that would be amount >> I'm not we're not talking but it seems
to me uh I can remember Mary Hathaway way saying something like, "Uh, yeah, if we get the money, we pay it the 1 of July because we get a little break or something like that." Yeah. So, anyhow. >> All right. Any other public input? >> Hearing none. Do we have any
correspondence? >> Um, I mean, all I had was I forwarded the email asking about the MAO membership. >> Yes, I saw that. >> So, that was all saying it's not required. So, >> as expected. >> Yeah.
>> So, I she wanted to email your names to remove you guys from >> Yep. >> So, I did that. >> And um minutes. >> Yeah. >> A bunch. >> Yeah. >> So, you've seen them? >> I have seen. Is this the same bunch as
you as was emailed? >> I printed out the ones that Nancy sent out because she made any changes. I looked over it and I had no >> except the long >> issues except it was like it was one o'clock one o'clock. So, okay.
>> Mr. Chairman, I make a motion that we approve and uh sign the minutes for January 15th, January 29th, February 19th, April 23rd, and May 14, 2025.
>> I will step down and second that. Um discussion there. No. Uh oh, we only do executive minutes in executive session. Is that correct? >> Yeah. >> Okay. Um so uh any other discussion? All in favor? >> I >> I
may I have these or is this for >> I can sign them. >> Okay. >> I >> don't worry about I can print them out. >> I'm going to have Val attach them to a on the website.
>> Excellent. unanticipated items. >> A motion to adjourn. >> Mr. Chairman, I make a motion we journ. >> Second. All in favor? >> I >> I have a good day everybody. >> 9:59.
>> What time is it? 959