Good afternoon. Welcome to board of assessors meeting uh here at 382 North Main Street and second floor, Wednesday, October 22nd in accordance with MGL chapter 38 section 20. LCAT is
videotaping our meeting and we tape our own meetings and no one is here from the public and in attendance is uh member Hayden Smith, Marilyn Gadini, chairman Martin Gruden, Diane Bishop director,
and Carrie Wson assistant. I will start with view of the minutes from a month ago, September 17th from Marilyn Gadini. >> Mr. Chairman, I have reviewed the minutes from September 17th. I find them to be in order and moved that they be
put on record. >> Great. I believe uh no discussion on that or uh motion to accept. >> Yes. >> All those in favor? >> I >> I >> moving on open session of warrant um
1994. motor vehicle excise recommitment for $45. >> This was one that it was requested to um bank as uncollectible but was marked at the registry and then the person was
trying to sell their home and needed paperwork from the town. And >> that's amazing, huh? >> That's what comes up >> 31 years ago. >> Can't get away with it. We have some reports uh 2025 motor
vehicle excise abatement for September 5,68907 >> fiscal 25 real estate a bait report for September um amount of 328.94 and 1% of that for CPA
and accounting report for September an amount of 33,235.96 then for motor vehicle >> guess that was for commitment Five. >> Commitment number five, 2025. Move an ad to LA
three sales report. Bunch of sales all different directions this time. Just one sheet. Um had a couple over 1% or 100%.
And yeah, it's pretty sporadic this time, huh? >> The I noticed that there were a couple over the 1%, two of them that are 1.02. Both of those were homes built in uh 2016 and 2017. So that must mean that
our newer homes are capturing the value of what the sales are as opposed to the older homes that have a lot more depreciation. And then the one that's 1.11, um, that house was a rehab loan only.
Um, and it was sold as is. It did have some issues that we were not aware of. So >> Oh, really? >> Yeah. And then the very first one on the list that was >> Oh, I know. I I know that house.
>> The 1.11 or the first one? >> Yeah. Yeah. I can't see where it is, but go ahead. >> Um, it's kind of almost to the curb >> up on the left hand side, correct? >> Yes. >> Up a bad driveway. >> Yes.
>> Yeah. >> Yep. >> I was inside that house. Yep. >> Um, and then, like I was just mentioning, the first one uh needs a lot of rens and it was a cash sale as is. >> Which one? >> The very first one.
Those are the only notes that >> Okay. And there's a lot under agreement. So, we're going to get more in October. >> Mhm. And we had a very high land sale
>> represents uh the highest in the Piner Valley area for that type of lot. >> All right. >> Went up for a little higher. >> And we are talking towards the bottom of the paper. >> Yep. Yep. >> Number 130.
>> Yep. higher than any other town at this point for one small AJ Crane. >> Yes. Yep. >> That's who's doing the uh new
construction at my kid's school. >> Oh, wow. >> Oh, >> yeah. Pioneer Valley Monasteri. >> They're getting a new building at it and he's building it. >> Oh, very cool. probably know where you got the money from there. >> Yeah.
>> Any other That's it for that. Any questions from the board? Sale of Maryland. No. >> No. There's still a lot of just transfers and not real sales. Just >> Yeah. >> Yeah. >> Yeah. A lot. >> Yeah.
>> All right. Moving on to uh building permits for September. lot of those. >> We got a ADU. >> ADU 872 square feet. >> So the the ADU that's first on the list
is actually in an attached ADU. So I'm looking at it more as a major addition to a home as opposed to we do have one or two detached ADUs that are going to be coming up. I >> Oh, really?
>> Yeah. I know that one of them because we have to do a special permit for a detached ADU that they're going through the planning process. >> I don't know if it has been approved if they >> I don't know.
>> More costs or the detached? No doubt. >> That one is going on. >> It's not the house. I thought >> Oh, what's the name of that? Rollins. >> Oh, okay. >> So, 2011. That must be where the emergency repair to the
brickmason where the post office guy went through. >> Uh where are you? >> Um second page halfway down emergency. >> Yeah. >> Yeah.
>> Yeah. Vehicle accident. Yeah. >> Yeah. That's at the bank. Not that one is the bank. >> Yep. That's what I'm thinking. >> Okay. Yeah. >> Yeah. Yeah. >> I was thinking it started in the center. >> No. Yeah. >> Any new homes? No. New No new homes or
condos? Wow. >> No. >> Very rarity to get zero for a month. Wow. >> So >> that hurts new growth. >> People putting in pools kind of late in the late in the year. >> Yeah. >> That's cuz their pool people are incredibly incredibly busy. because
Teddy Bear doesn't install them anymore. >> All right, that's it for building report. Moving on from Diane Bishop for director report. >> Okay, so I'm going to start with our fiscal 26 vote commitment. We did receive it and we processed it, but
unfortunately we're having a glitch in our Munice software and we're waiting for a resolution from Munice. Kian's been working with them and they're hoping for some type of resolution um this week. But
>> is that for the town or the state? >> That is for the town's boat exercise, but we are not the only municipality using Yeah. using Munis that is looking for having a small glitch and >> right >> um so
I usually tell people that when we send out our boat exercise bills we have an insert that reminds them of their responsibilities because people need gentle reminders. Um and we can still put these out but the reminder is pretty
much going to be past due by the time >> um when it talks about deadlines. Um, but people should know if they get a boat bill every year, they should be filing a form of list um for their boat. And if they do file a form of list and
then they get rid of their boat at any time during the fiscal year, they might be entitled to an abatement. But if they do not file a form of list, then they are not entitled to an abatement. Um, so again, it's really imperative for boat
owners to get their forms of listing to us by the 31st of October or they will lose the ability to apply for an abatement um for this fiscal year. So >> I have a question about that. If they
are not planning on selling their boat, does it make a difference if they do one or not? >> Well, they are supposed to by law. They're supposed to let us know um that where their boat is morowed or garageed. >> Uh I say garage, morowed um or docked.
So that helps us to say, "Oh, well, it's not docked or mored in East Long Meadow. We'd have to send it to another municipality." But that is a requirement, you know. So I would I would hate to say no, they don't have to do it. People should be in
the habit of doing it. It is required. They should do it, but from a practical standpoint, it wouldn't necessarily make difference to them >> if they're not getting rid >> if they're not getting rid of it. >> Correct. >> Okay. >> Um, so now we have our fiscal 27 chapter
land applications. We began accepting those applications for chapter 61, 61A, and 61B at the beginning of October. The deadline um is December 1st and we did send out postcard reminders as a
courtesy to remind people to um get their forms in in a timely manner. Applications can be picked up in the office, downloaded from our web page or request to have them mailed or emailed uh whatever is best for the applicant.
Most of them do come in and pick it up and either fill it out here or just grab their application and then return it. um FY26 real estate exemptions. We will begin accepting the statutory exemptions for
veteran blind and elderly over 70 who meet the qualifications and we're going to begin doing that on Monday, November 3rd. Um and I'm just u mentioning that the due to the town council's vote um
back in May I think it was, we are now increasing the amount of veteran and senior exemptions. So that will make many people much more happier. The deadline is April 1st of 2026, but we do
encourage people to get it in as soon as possible so we can get it onto their tax bills and they receive the benefit quicker. and the text classification hearing. As the board knows, we are scheduled on the town council's agenda um for their
meeting on Thursday, November 13th. We most likely will hold a 15minute meeting prior to the town council's meeting just to in case we have any last minute questions. Um, and this hearing is a
requirement before we can submit our tax rate for approval. I did just recently have a meeting um with the finance team and they have asked there's been discussion to have our tax
classification earlier in the year than this November mid November date. Uh the reason that we always did it in November was because when we were a town meeting form of government, we always had to wait till a special town meetings took place to see if any more appropriations
were um going to happen and then we had to get all of that information to put into the tax classification hearing packet. So they are looking to see if we can move it up to make it the second
meeting for the town council in the month of October. So they meet like the >> the second and fourth Tuesday of the month. So it would be about two weeks prior to >> I did just make sure that they are aware
that in intram years we usually get our values established very easily. Um it's very timely. Uh when we do a five-year reertification, there is a lot more scrutiny and it takes more time because there once the department of revenue
approves our values, it's only a preliminary approval and then we have another week of um taxpayer um notification where they can come in, review their values and if we have to readress anything. So I did tell them
that on the fifth year there's a possibility to hold have a placeholder for the following meeting in case of our values are not established like the other four years.
Um, and Kianne just got back from the fall conference in for the MAO yesterday and she was um very happy with the information that she was able to bring back and both Kerianne and I will be
going to the what's new in municipal law and that's tomorrow at the law cabin. That's when they have the attorneys discuss all of the recent ATV cases. And there are a couple which may help an upcoming ATB hearing that we're going to
be having. So, I'm looking forward to learning as much as I can about that. And that's what I have. >> Great. All right. Thank you for that. Um, we will move on to open session. just
have a note here about an invitation to Brownstone Gardens. >> Uh I did send that out in the email because they wanted um RSVPs by October 20th. So I did include it in your but if anyone did want to go to the 50th
anniversary for Brownstone Gardens. Um it is going to be November 1st at 100 p.m. >> Anybody going from this area? >> The the benefit to us. So the assessors played a large part but like 40 years
ago >> um we um entered into an agreement the board of assessors and the at the time u board of selectmen to give to put their valuation process under chapter
121A. So they still were paying money to the town, but they were not paying it under our typical raise and appropriate taxation. And they have completed one 40-year um project and then they went on the tax role and that was for 75
Pleasant Street Brownstone. And then they opted out of 79 Brown uh 79 Pleasant Street Brownstone 2 um because they found that it really didn't make a difference between if they
were paying full and fair cash value or so I think that they're trying to show their appreciation to um departments that have assisted them over the course of year one straight through. We still have one more on our tax roles. So we
still work with um Brownstone and >> this is just for the market rate units. >> This is for the entire brownstones. So >> I I can't guarantee that every single one in the current one are all market
rate or um uh affordable rate. >> I think they have to have a percentage. But we do assess um the new the two that are no longer under the HUD 40-year program
um at depending on whether it's market or um affordable. So we make sure that we are valuing it accordingly. >> Are you attending? I don't know if I'm going to be able to make it and I did
not RSVP. >> Kianne, >> what day of the week is November? >> Saturday. >> Oh, >> can we stop in your unit? >> That's so funny, Marty. Okay. >> All right. Moving on to draft the for
the tax classification presentation coming on November 13th. >> So I did pull the tax classification um packet together and I did send it and hope that you have had an opportunity to
look to see if you found any typos or omissions. Um I felt pretty comfortable. There was a couple of things that I still need to update. I'm still waiting for the passcode. Uh if somebody wants to zoom in and I'm trying to confirm the time
because the town council has a um schedule, a fixed schedule of how they put things on their agenda and we fall under financial so we're not the first on the list. So we know their meeting starts at
6 and we'll fall in. >> We usually go pretty quick. >> Yeah. Um, so the only other thing that I am aware of that we uh it's still up in the air. Uh, did I I'm sorry I had a
copy for everyone. I know I sent it to you, but I did make a >> I got it right here. So, >> okay. Um, the only other page that had anything highlighted was the small commercial exemption page, uh, the
bullet three. And the only reason that that is still up in the air was I did not receive the Division of Unemployment list from the Commonwealth. They did send it out to me um last
Friday or Monday and I just I'm working to try to get it all done uh to see if any numbers change. If anything does change, it might be uh one or two businesses higher or lower. still will really not have an impact on the town or
the town council's vote. Um, but >> did we do uh an average home value? >> Yes. >> Yes, it is. On the bottom of >> I know we don't have numbers on these
pages. It says fiscal year 26 summary of tax rates. We have a single family assess. >> Oh, that's where it was. Okay. >> Yep. I was just looking. I know we're in the fours and I was looking at the >> I know the tax here. >> Yeah.
>> 418. >> Yeah, I knew it was 4 something. >> Yeah. 36. >> And you can see what our proposed tax rate is. and and we're still moving forward in that same direction. According to our municipal finance
director, that's still the number. If anything gets appropriated at any town meeting, it most likely would be from possibly enterprise funds where it wouldn't affect the tax rate or potentially free cash. And you probably
have heard that free cash was certified. So that would be available to um fund any other needs of the town. Um >> we've been at this 1943 for a while though estimate, haven't we? >> That's where we're aiming at. Yes.
>> Yeah. >> Yeah. >> But I mean like six weeks ago when it came out with it. >> Yeah. Yeah. So nothing has >> Right. >> We feel very confident that that will be the number. >> Right. Right. >> The 1943. >> Yeah. >> Yes.
I have not been sharing that publicly because it's not a set in stone number >> and the number that I have been sharing publicly is what was publicly produced in the town managers um budget
that said it was going to be about 19 86 or seven I can't remember. >> So this is lower. So this is lower. Yes. >> And as I've told people, I can only give them that number. Um but we do
anticipate it to be a little bit less. But until this number is certified, I >> Yep. >> do not feel. >> And when will that be certified? >> So we have to have our tax classification hearing and once our uh town council vote on all of the options
and assuming that they're going to vote on a single tax rate. Yeah. >> Um once that meeting concludes and the board of assessors regroup at the at their meeting and then they go into gateway with their passwords that
they'll remember to bring and sign off on um the >> I just want that for the public to know. >> Oh yes, >> November 13th would have the date. >> Correct. And then once that happens, then it's a
matter of either Kim, the municipal finance director, or me hitting submit. >> Got some kamicazi birds here. Jeez, >> I know. >> I'm like ducking right on the side here. >> They don't like our tax rate.
>> They're moving. >> So then once we submit it to the state, it generally would take about a week before we get notifications. Sometimes it comes right away, but they're usually always looking for some other piece of documentation uh to upload to the gateway system so
they can validate all the numbers. That really is now falling on the municipal finance director because that would be numbers that she's pulling together. We've done our due diligence to get our values established and approved.
>> All right, good job on that. Did anyone have any issues with this or shall we be going with this? >> Well, we shall go with it. >> Okay, very good. >> You're all right with it, >> team.
>> Yeah, I think if I had questions, it would be the 1848 was last year >> and then then 1943 is this year and out of the 1943 you said earlier like maybe somewhere in the range of 183 of that is al is for the high school. >> Correct.
>> Okay. And so I guess my only question would be, you know, we went up by less than a dollar and but the 183 for the high school is more than a dollar. So there must be offsets with other other things. >> I mean obviously it's a little bit more
complicated than last year plus the high school. But >> but you have to remember our values increased. >> So when >> so because the values increase, you need less of a rate to get to the same levy >> when values increase. And if the budget
stayed the same, the tax rate they would go down >> decrease. That makes sense. >> And in this case, our values increase, but because of the additional bond, you know, the school bonding and the overall budget, >> that increase just offset the increase from the the high school.
>> Correct. >> Yeah. >> Okay, that makes sense. And then I guess my other thing would be just looking at the neighboring towns because that's probably like a hot >> point for the public. Mhm. >> just puts us under Long Meadow, but then everything else is lower. Um, but it's
just it is what it is. Although those are last year, so do we have any idea about like what other towns are are doing? >> They're doing their stuff for right now. >> We won't know. >> Yeah. and and we're all very um um
closed mouth about where we're going to be because you never want to put it out that oh we're going to be here and then you find out that your town didn't get certified for there. >> So we always try to only give the information that we either had publicly
announced or once it's been approved >> we share that information. the uh I use uh Grock for AI. >> It's phenomenal and I had to do a really indepth for values of Springfield and the
information is amazing. Uh you can get the what the values are for 25 to the day today. >> Oh, >> which is pretty cool. >> Do you use the paid version or the free version? >> Grock is free. >> Okay.
is >> they do have some some levels. I think one of them is like 300 a month. They have different they have different pay levels for >> and I had to do something I think I told you from the from the 1940s and what they put in there for to
>> you can do must be able to do a lot more >> but they do Springfield you know and Springfield's doing really well was like I did a three you know 7% for the year then I had to do 23 24 25 and it's really and then I compared it to my MLS
>> and it's really good. That's great. >> But you could do some metal if you want it on your own. Write on there and it'll tell you what you are any date you want. >> Is it croc or rock? >> G r o k >> grog. Groc.
It is >> amazing because I spoke how I had to look at a value of a property from 1945 >> in 1980 and today it's very interesting >> in the south end of Springfield.
>> They figured it out. >> Yeah, it's amazing. >> All right, that's it. Moving on. Open to residential solar exemptions. So, I'm going to try to be very brief with my explanation. Uh, we have learned that in
fiscal 23 when they changed the solar law under chapter 59 section 45, they basically said previously every solar was exempt on a residential
property. And then when they changed the law, they said now the assessors have to exempt those solars. So it's kind of like before it was it was a given and now we actually have to
do um >> so we have to value it and then >> so typically we would not be um valuing solar on a residential rooftop because they have to um produce more than 125%
of their needs and they do not put more solar panels on than what a typical resident needs. So I in conversation I did reach out to Marty. I would still be of the mindset that we are exempting all
of these because if we had to start getting everyone's electric bills and then seeing how much they're producing on an annual basis and how much they're >> uh the producing of the solar electricity and how much their use are,
we might as well have a new employee who that's their own >> soul. term. >> And then if we find one person's house, well, no, I have to tax you. Now, how do we go about to tax this piece of solar
and everyone else's does not get taxed because her yard was a little bit more sunny and she chose not to or chose to use a lot of electricity or not a lot of electricity. So, we were of the mindset that they
were always exempt and now we're going to do one extra step and sign off to say that they rooftops um I shouldn't even say rooftop because some people have ground mounted uh small groundmounted solars but any residential solars um will be exempt but the assessors have to
sign off on it. So we were given some guidance through the MAO in the department of revenue and they had a language that we could vote on as long as we attached an exhibit A. So we have
done our due diligence and every we have to go back to 2023 uh because that's when the law went into effect. So we took it one year at a time and we have every property that had solar installed in 23
I need someone to read a vote and if the it passes, we need someone to sign it. We have to do this for 23, 24, 25, and 26. And now it'll be an annual thing until they change the law.
>> We are now working with the MAO. >> Crazy stuff. It's been a lot of negative publicity lately, too, on solar panels where people are being sued for $20,000. >> I heard >> for what?
>> Because they had the solar panels and they weren't working and they they weren't being used, but because they were still there, the solar company suing them for like 20,000. There was several several cases. Yeah. I can remember, you know, them when they first
started getting popular. They they were interviewing people that put them out put them up in like in lower neighborhoods who didn't realize that they were paying for them and leasing them and if they wanted them gone, they had to pay for the whole
lease, which is >> Yeah. >> Yeah. you know, they I think they took a lot I think they took advantage of a lot of people that really didn't understand the whole process. Yeah. >> So, it would um in order to try to
comply um with the way that the new law was written, we would want to read the >> all four of them or one of them. Well, if you read one of them and then said this is for fiscal 23 and then you say
the same is for fiscal 24 so we don't have to be redundant. Um but we have individual lists and once they're approved they still are a 20-year exemption. >> All right. sign that
>> with the clerk. I put you down as clerk of the board um to validate our our votes through the clerk of the board. >> I just want to see the years when I do it the three other years. >> Sure. >> Thank you. >> Yep. >> And this gets us around having to ask
those questions that you talked about and do the work. >> We're just going to do this and that that'll take blanket take care of it. So, so regarding residential solar exemption
starting with fiscal 23. Um, >> I don't need the top part, do I? >> Nope. that the town of V summit a board of assessors hereby approve and grant exemption pursuant to general laws
chapter 59 section 5 clause 45 to all of the residential solar facilities listed on exhibit A attached here to and incorporated herein since none of the said solar facilities are
capable of producing more than 125% of the annual electricity needs of the real property upon which is located including both contiguous or non-ontiguous real property within the same municipality in which there's a common
ownership interest said exemption shall be for 20 years like to take a roll call vote for fiscal 23 and this will include fiscal 24 25 and
26. All those in favor start roll call. Vote Hayden Smith. >> No. >> Marilyn Gadini. >> As I understand it, yes.
>> Uh Martin Gren. Yes. >> Okay. I figured you guys would say yes. I just don't know how I could say that we know that these solar panels don't generate 125% or more. >> Yeah. >> I just don't you know I
>> Yeah, >> I certainly could. I mean, if you wanted to put more >> Yeah, >> you could. >> So, if it passes with two out of three votes, I'm happy. I'm happy for that. I don't want to put us in a bad situation where we have to hire an employee to do this. Yeah,
>> but I also just don't know if I could sign off on saying that I know that these 300 properties or however many there are >> none of them qualify. >> Who signed it? Just Marilyn. >> So, she would be putting in two to
>> two to one vote and she would sign off on it as clerk of the board. fire up. >> You know what the this So, I'm signing this >> all four of them >> saying that we voted >> voted and we said yes. Yeah.
>> So, prior to them changing the law, every single rooftop solar is automatically exempt. >> Right. >> So, >> instead of doing an individual >> right >> attack, >> it's so it they kind of like flipped it. Well, I could see why they did it though
because if I went and put I have a big backyard. I could put a hundred solar panels back there in your backyard and I certainly would produce way more than 125 I'd be making money off of those. And I think what they're saying is if you're making money >> and you're making more than 25% of even
excess of what you use, then we want to tax you on it. >> So, we wouldn't be taxing what they were earning, >> right? You just tax the property that's generating the income >> and then we have to determine
>> who owns that solar if it is the solar company. >> Oh, I I get that it would be a big hassle and I'm happy we don't do it. >> Yeah. So, they are now now that it has come to light and it wouldn't the reason this came to light is a new solar
company submitted the very last day of abatement season. 24 abatement applications for the 24 solar uh rooftop solars that they had in our town. And they filed thousands and thousands of abatement applications
across the Commonwealth. And everyone is like, why are you doing this? And then we found out that with the change in the law, it's not an automatic exemption. Now it is uh the assessors
have to exempt. So, but anyways, hopefully we'll have better information and um a cleaner law that we can get back to the way it was. >> Yeah. I mean, I think the law makes
things complicated. >> Yeah. So >> I never it was like when replacement windows first came out and they were wickedly expensive and I always you've got to figure out is it worth it? Is it you know are you going to be there that
long? Is it going to save you that much on your heating bills? It's the same thing with solar. You know >> solar is like it's been the wild wild west. all these companies popping up and then going bankrupt and now they get acquired and it's like I I signed some kind of agreement with one company and now
they've been >> you know it was a huge deal when I used to do a lot of like roofing stuff for insurance claims because everybody started putting solar panels on the roof >> and then it' be like if you have to replace your roof you have to detach and reset the solar panels who's responsible for that and what does it cost and it
was like >> weird >> every company had a different contract some of them they they do it for you. Some of them required you to do it. >> It's It's I think it's a nightmare. I was I had out of town people that were very interested in a high-end house, but
they wanted the solar panels taken off. It would have been $30,000 to remove this. Not to remove them, but I guess to fulfill the lease. There was $30,000. >> We'll discuss that in exec. >> Okay. because we want to move on.
And that does it in open session. >> I make a motion to go into executive session to discuss motor vehicle excise and boat abatements, property abatement, inspection review, and any ATB updates.
Take a roll call vote. >> Hayden Smith, >> yes. >> Marilyn Gadini, yes. Martin Grudgen, yes.