uh good day uh this is the semionthly meeting for the board of assessors um we have uh Linda McCammack Jason Dipio as principal assessor Bud Kelly as chair uh Mr stanford Wexler our other board
member um is on some personal business today so we have a quorum so we can proceed we can all right thank you Mr chair i do have you first on our agenda the review prior
meeting minutes i have the both public and executive session here for you to review thank you move that we accept the minutes as presented second all in favor hey
[Music] all right quite a few stacks there today sir i do we have uh to get through but I'm sure Sure for you warrants and commitments to put this to
here uh warrants and commitments from some previously signed commitments i have the commitment books for uh the motor vehicle commitments 2024 and the first one of 2025 that we can just sign absolutely go
here yep all pay off the quarterly did everything i'm very happy good job you're good you're exemplary you're exemplary and my in-laws I did theirs too they're
nice very kind i did speak to my class today oh that's good get an extension always always i just bought myself six months see it only works once though because then no matter what it's always a year from now
we're really close actually i just The closest I've been in years frankly that's a big one that's the first of 2025 oh gotcha okay [Music] sorry for this guys it said for warrants and
commitments i have abatements and exemptions the first series of packets I have for you are for the February motor vehicle and boat excise packets i will give you the folder with the front cover
sheet and the five packets inside excellent sorry just came in quick on the job you got it i don't see anybody waiting for you except [Laughter] No rush
okay excellent so our cover sheet and five packets see that right there bucket number one all right number two it's not Is it warm in here it's warm in here okay what's the heat you're thinking I
need to go downstairs and get some water right now oh my god i just done taking a two-mile walk with my wife i just did a mile walk here we go see that's what that's also why you're warm yeah true we just met at the courthouse and walk
to do our new report that's lovely lady everything checks out i'm going to sign the cover sheet now as well there you go sounds sealed and delivered next are the motor vehicle and um boat
abatements for the month of March this may be the cover sheet may look a little confusing for you it's when we process multiple packets in the same year the total is that amount on the packet but they were done in different batch assessor packet numbers but they come
together in one so you'll see that when it's when it's together so you'll see the 915 and 918 together yep 917 exactly for the for those totals that's why it's like that and so you'll see those are individual one two three four five and six packets in this
that's hard today well you know with March being a big uh year plus we had some you know very late applicants for uh 3 years old but 2022 but made it just under the wire so you're allowed to do it for up to 3 years
so I'm starting from the bottom up here whoops they no longer own No a lot of them they seem like they were from lease companies i can't imagine somebody waiting 3 years from their lease company to get the money back yeah true i think that all all the 2022 uh excites were
from one particular lease company there you go no I have to go side i apologize that was lousy no you're just making me walk how do you I'm going
Wacky packet it's a wacky packet to slide that off yes we have to page this third page of this four pages four page list got it
[Applause] [Music] [Music] we don't need it we don't We don't need it let's just hope the area works nothing per se thank you sir you're welcome
all right and then I have one more packet for you we did these on April 1st the last day to file for the um [Music] [Music]
take your time here's my package this packet there here is the comfort [Music] that's the packet there's two in there oh
yeah that's the [Music] packet 156.8 it's [Music] [Music] between sorted out after okay
uh seven so what we have you is the April uh real estate exemptions that were approved and the uh 2025 personal property and real estate abatements that we discussed cast good
[Music] okay [Music] strawberry huh that was smaller it is quick here
quick thing all right that's it for the abatements and exemptions i have review the three ABC applications so we received them all back uh from everybody that has uh
needed to apply really just wanted to discuss with you and the forward on on the front of the 3ABC application basically bold and states that a uh to be completed through copy of the organization's most recent annual report
uh to the division of public charities um the office of attorney general which is known as the form PC must be attached unless an organization is relationship so like there are certain ones that are exempt it states the most recent email
report what's our tolerance for that is it one year two years 5 years really is a point of uh discussion with with you and I've talked to other assessors and they don't really I even talked to DOR legal about this there is no exact
because the law stating one thing under 595 um and this the clause what is it clause five clause three I'm sorry says you know it's supposed to be that years obviously not everybody files your taxes timely um so they may you know you have
to file your taxes in order to then file for the form you see charities thank you what's our problem because what it would basically be if we say "Well you haven't returned a full and complete um application because you haven't given us last year." You're now taxable we're going to put them back on
the rolls so how much how many years or how long of a period would would be as a general guideline that you would think that would we we should you know so like there may be an organization that hasn't filed for 1 2 3 4 5 years and I don't
want you know like it it shouldn't be organization specific if they're required to file it and they haven't you know what what would you know I don't know what you know how it works the department of uh the IRS you know how much time you you know to file a tax is how far back
you can be as a you know as a charity so you know I've just I noticed that some haven't filed in a couple years so I really wanted to get um your opinion because they have no income too so I think that if they fall under a certain amount they may not have to i think it's like $5,000 can we Can we give you an
answer after we review a few of these absolutely what do you think of that let's review a few and see what our thoughts are does that work absolutely i mean a lot are a lot of them missing these ones [Music] a lot of them missing these ones
so you know previous to the internet and um the the website coming online we couldn't ever check we wouldn't know if they sent the most or not like have they filed have they have have not um so we we're able to actually now go online and um you know find that information um so
you know there are some so I wanted to I I did um print out for you the uh chapter 59 uh you know third clause and then where basically this where I highlighted to the side of it this section B is where
it states what it's supposed to um you know have if you want to just take a quick so this is your summary page this is summary application that's the the application in the third fourth paragraph down where it's bolded is what it says that they to file the most
recent and they use the word recent 3ABC um okay well so the most recent doesn't necessarily mean to be last year's if they haven't four years so but it still could be yeah and as you read the law it kind of you know that that part that I highlighted it does make you think that it's supposed to be last year's but as
we know not everyone files their taxes as it's as timely so Well it seems very curious i mean let's just think through this i have a corporation i have to pay my corporate excise every year i have to
do my report um if I don't do my report my bank which has an unsecured I have an unsecured loan with says "Hey you didn't file your report which is a couple of clicks on the on the Mass Tax Connect site and uh G William Galvin site." So I
know there's a process for me that I have to make sure I keep it current in order to maintain my corporation with the state this is state and and we're just a community in the state so it seems to me
that them not providing it to us is is the smaller part of the whole thing because they're they have a bigger calling to afford it to right in order to the state in order to stay qualified as a charitable entity so so what if so what if they
don't file it and then then finally when does the state say okay you're not a charity anymore right do they ever I don't you know that that's really right the qu you know the question for the state when they get around to saying that right because you can still file I think it's different entities right
one's federal right would be uh the 501c3 right the PC is state and then um you know then there's the local too so it's really up to us as far as what we what we want and then will the appel
tax board back our decision that's the only question because that's the only person we would answer to on this right um because they would appeal their decision of going to taxes so really it it you know there were a couple applicants that didn't have everything and one of them happens to be here um PETA which is the Plum Islands Tax Pro
Association and um I sent them a notice which I do to everybody that has a return something timely um that you know I needed a copy of that and they haven't filed I think the last year I could find I didn't print it out for their uh form PC was 2021 okay so now we're getting to
it you know like they did uh they did provide us a copy of their uh EZ990 but that's a federal return mhm um so I just that's what wanted me to bring up the question
to the board when when would exceed the limit that we still at some point the state said you know what you the home probably whoever it is says you didn't do your taxes the way you should have done them so we're taking you out of
this Mhm do they then have to go back and pay all those back taxes to us no no no so your corporation full just it just goes away yeah so then what's the difference if we kept them in 5 years or 10 years or don't get them at all so
it's the state that has to shut them down not us but we exempt them locally yeah based on this information okay it's that's up to us whether we want to grant it or not okay i would So really I just I I want to pose the question it doesn't even have to be decided on now you know
it can be discussed again in the future um you know the is it you know the the form leaves it a little ambiguous it says most recent um and but you know at one at some point I think that most recent you know isn't very recent so it
does it say the most recent stat state return or just tax return nope the division of public charities the form PC oh say the form PC okay true copy of the organization recent annual report to public charities
division and so I called Ken Woodman who is the head of do legal um and basically he agreed with you know what he says and it's it's left a little ambiguous because obviously you know some people don't file every year mhm but I said so what is it is it is it one year is it 5
years is it 50 years i mean give me a number yeah he would he pointed me back to the law and the law says he the law does this circles no no but the law doesn't state the same thing as the application the law states that they're supposed to provide it every year every
year right but the state doesn't enforce that the state doesn't require them to but we're exempting them locally based on that information so it's up to us so I just kind of wanted to at least develop a policy or u you know a rule of thumb you know that doesn't even if we
put back on the tax ro that doesn't mean they can't appeal and they can go through that process but we will be headed to the appellet tax most likely cuz I can't imagine any charity you know it you know once they go back on the tax bill it's not appealing if they felt
they had the right to it should be fun to get taxes done i agree and it's not even the I don't even know what you need to provide to the attorney general's office but that's who you're filing yeah whatever it is to be able to
file your form PC so you should be done and it's not like we're not sending them and it'll give them a push to do it if we take them off the tax agreed put them back on the tax i would hate for them to come off and go through the hassle that they should somehow should somehow make them you can see I I sent that certified
that was what they got that's you know again when anyone doesn't they're aware unless they don't read they're very aware so we sent it out on I sent that back in March return back just with the easy90 not with the other PC and so I'd have to believe that the
state's website is also up to date so well it was up to date for my taxes yeah I think that they are and that's the easy9 not the form PC plus they're
2023 and it's only for 2026 i I so it's they're applying for fiscal 2026 in calendar 2025 which you would file probably I you know so the dates on that are 2023 but it goes from they're using like a fiscal year on this tax thing too
I I saw June July July June I'm not sure yeah I'm not sure as to why so so they're currently in their 20 25 or 2025 2025 getting into their 2026
Yeah so they file all the way through June of 20 24 for so this is this is technically their most recent yes but that's the that's easy90 on the form PC you want the form PC also just because
it's very specific on what it is um the validity of it or you know it it just it's it's incorporated into the law under 595 that that that you know clause three mhm so
so what are we doing with their application uh it's in and um as of right now I think that you know we'd have to act on it uh you know however it stands as of that date but I think that you know we we can um you know grant an extension as
long as you know we we want doesn't doesn't put a time limit on that so when you sent this letter on the 5th and you put it up as a cover sheet here they replied with the information that they provided here showed that 2023 2024 dates but they did not give us the They
gave us the easy 9990 not the form PC so we're asking for both yep right now is that more than we I mean is is the is the form easy proof enough no it's two separate
entities one's federal one's state okay one's a tax return and again I'm not that I'm trying to uh forensically uh dissect this but this you know again this is a copy mhm but this doesn't necessarily you know show me that it was
um prepared i don't know if this was filed again this is signed there's no signature on it you know this just a copy of what was maybe filed so Uh can you send them to say "Thank you i got what you sent me but it's not what
I'm looking for." Yep can you will you know I can look at also what I can just simply do at this point go back to the state's website and if they don't have it at some point we we should say okay you no longer exempt and so that and that that is really what I wanted to get from you guys because obviously we're
going to tax them fiscal 26 you know we'd have to do that as you know mhm for this next year so that's u hit with a big tax but I would really like for us to be able to give them a waiver and that's why but again that's why I'm trying to with everybody there's yeah we're not required to even send these we
send out the application then we don't get it back we review them we then send them a certified letter listen you need to provide this stuff you haven't you know done that and then at some point you have to say yep do you don't and that's kind of what I just wanted to discuss with the board so for right now
any chance you can yeah they're extended and uh you know we'll uh we'll We'll kick this subject a little bit up okay and that that's our discuss that's our staff this is everybody for fiscal 26 everybody else is pretty much you know in there so we'll look at those dates
and if we want to look at them all specifically I can get to all the charities and put those you know print out when the last time they they brought their form PC all right that was a lot of talking public comment i do actually have a little correspondence
guy over there that guy in the third row yes yeah so um we got an email from uh Nick Nicholas Moore he is with um my a solar and they're looking to put some solar number to together for some
valuation for what is uh potentially going in as a uh a solar project here on the uh the landfill okay so that's what they they reached out to us and so what they did is they said "Can you know can you give me some numbers?" Said "Okay you know what do you look for?" So um
you know I told him really about what I would be looking for prior to getting into this um I'd be looking for them to do a valuation study and appraisal of some sorts and he said "Well we're really just looking to see about you know what they're really just more uh ballpark." And I really don't think we
have enough information but um so he pro when I pushed back on him a little bit he gave me some figures on their cost again that's one formula that you would use to come up with valuation
and it says they're going to cost about $2.4 million to put this project out okay um I don't know if cost is the best uh avenue for the valuation of a solar field because it's um you know it's very
uh specific and you know unique let's say um really I think I'd like to get from them you know to be able to provide them any uh type of numbers whether or not we even want to provide one you know uh now before they do the project or not because we're under we're under no
requirement too like any type of projection and we're not uh we're not committed to that number in any way i think I'd like to get from them some uh revenue um projections re more than just the cost why don't we look at the Berago project and see what we can do so on
average um you know the way that they've allowed us the communities are allowed to do uh pilots has changed since those have come into effect it can't be you know fixed to a payment or anything like that it's going to be done on value and I did look at those two um the Bashaw
and the Burggo one you know when I said one of these this was a 2.4 megawatt system [Music] on this right here was paying about $30,000 a year so that's why I kind of
printed them out and it would be based on size $3,000 a year on how many kilos 2.4 2.4 and I could do that per for you real quick well I'm trying this I think it does tell you what the kilowatt well it does appear module
wattage and array name plate rating right gives you that it doesn't really say right 2.4 million kilowatts anywhere doesn't really say does it say anywhere in your email i know we
have that info somewhere i think that's for me just rub right off the bat that would be a really cool oh yeah right break that off the three points that's per per Yeah dollar per watt DC because this is DC current
price per watt up top says DC up so I'm just looking to see what their project size was project size up top here is is um 1182 mod modules and 540 per module so if we
do 1182 * 540 that give us the number but I think that's that other number yeah so that would be so it's a 6.3 kilowatt system right well no that's only 638,280 so it's not even a million yet so it's not
is that 6.3 kilowatt or is that 63 a kilowatt i think it's 6 uh 6.32 uh three uh 6.38 right wouldn't that be How many watts is 6.3 kow
the answer is 6,300 W okay so so that's right so if 6.3 is 6,300 Yeah then this would be a um 6 38 million
no no 630 so this is 600 i'm sorry per me not not kilowatt that's megawatt okay y yeah and so the other project on main
street per um megawatt all right so my immediate thing is to say let's ask back to them yep um so that we can get that rating yep so we can do we can find our common denominator to work backwards because
it doesn't really give you what the valuation would be so that that would be one thing that I can ask for just to double check i think they have that and pause for one second the only reason they say that is um because if we have the properties that are on Green Tree or Long Long Brook that are half on Rowley
and half on Newbury and somebody has the land and somebody has the house we always have to try to balance to make sure that those houses are comparable whether they're in but that's what we're trying to come up with market value based on percentage of you know uh the land right that's within the community so so that that's the only reason I
would say if if let's let's do it by acres instead that's if they've got a half acre they've got an acre this is literally twice the value of this because it literally is producing twice the amount of energy where do they factor they're 3/4 of an acre so they're going to be somewhere between the two i just want to make sure whatever formula we come up with is is looks appropriate
when you look at what is currently in place do you know how many acres of land this is well it's a town land too it is it's on the uh would be on the landfill some people call them yep uh they'll go up and down the hill
it'll be like a wave yeah have you seen them along the highway um uh we've got them down um on 24 you go along the highway there and their cap has got a little bit of a waiver to it and it follows the it follows it the landill
yes it's domey it's very domey and there only be they probably would only be able to utilize maybe 60% of it because of orientation yeah you got to get your got to get your orientation to the sun yeah baby i'm
just trying to uh Well whichever way we decide to do it if you want to do the cost plus and and and construction cost or if you want to do value on a complete field um what we obviously will have to determine what it is but I obviously
with two existing um systems in town we certainly would want to make sure that we're you competitive you'd have to be in line with that but I you know again they've changed the rules a little bit i just ordered you the IGR if you want to take time to read through it I can or I can give it to you please glad to make a
copy of what I have here so then do you do the ones that are already in existence will you change the way that you're No those are already agreement right it's an agreement yep already agreed upon for those probably 20 or 30 years whatever okay which we did very well on we did we did very well i
remember we had a town person who was concerned that we Yeah yes but we didn't we actually and he came in you know it says agreement should fix values or formulas for determining values rather than fixing it for a payment however there's no statutory
requirement to include the uh value uh upon which payments are based in the text of the agreement u so it doesn't it doesn't have to be there um even so there should be a record basis
for the valuation valuation uh for the qualified facility use and determining payments in l of taxes valuation must be approximately equivalent to full and fair cash value
so values supporting the pilot payment should also be uh consistent with the requirements of law assessing utility properties that's why I said um you know we'd be looking for evaluation study or an appraisal like we do very similar to what we do on uh the 504s
you know so I think what I would like to get from them are some revenue projections and you confirm about the size of the the system yes and we can see again what we're paying uh you know approximately per um DC on the other one again and again just trying to get the
common denominator for the words that are being used for the other existing ones kilowatt if it's based on kilowatt what are your it's mega mega kilowatt whatever it is so make sure that it's the same language so that we can at least work backwards at the start and it may be way off um it may not the other
two are on private property though uh they are so be on public yep so there's a there's a difference there because they're not they don't have to pay for the land well they would once they occupy it as a lease that would have to be inclusive with their their pilot
payment because they have to consider that because if we ever leased the old town hall to a for-profit company they would you know that would be taxable okay okay so that'll have to be inclusive what is
the value of landfill these days you know I mean as as land probably not very good but as as a place to put solar panels probably pretty good can you I mean other than they build you know uh sports i was just about to say the only thing that they do on you don't
want to take down yeah no no flooding i think sledding stay stay six inches above the the soils and grasses yep okay that's great what else so that is um that is it i just wanted to bring that uh correspondence to your attention talk to you about uh what we'll be looking
for from them in order to value that okay give them a ballpark and looking at calendarers yep we want to schedule the next meeting 20th we're looking at May you want May 20th i just threw it out there 27th after
Memorial Day i don't need to be afraid of Donna but I've got so many balls in the air for the month of May yep for me say it'd be awesome 6'2 63 uh yeah that's also good
63 63 yeah you We'll be good for a month and a half 63 it's up to him that's what I just said we're good okay after we get these processed you know it's the end and then we'll just be sending up preliminary bills so okay I'm putting it
in so we are 63 yep it's my brother's birthday oh very nice two months after mine you just had a birthday i just had a birthday you did happy birthday thank you much i got to leave i got to fly to
Canada and visit our son nice you did perfect that was great all right so that's done do we have executive we do if we could just convene and not reconvene i'm going to make a move uh we're going to make a what am I making motion i'm making a motion that we close out the public meeting and not return
after our executive session all good here I