Go ahead. >> Go ahead. >> It is Monday, December 22nd at 5:30 p.m. in conference room 2. The meeting for the board of assessors is now in session. Call to order. John Kaine here. >> Dean Ratchick here. >> Bill Brown here.
>> Randall Austin here. >> First on the agenda is public comment. Is there any public comment? >> Okay, I've talked fast. Greg Dialy, 10 Salem Road. I've been looking at the property tax data for a couple years now, especially since I got a download
of all of it in in January of this year and found quite a few problems and and have brought those up and and now that we have the revised assessment, I studied that data and I want to share some of the information I saw from that.
I looked at it from the standpoint of okay, how would that have changed this year's taxes if we had that same distribution of of assessment and I found that about twothirds of the prop parcels were
overcharged based on that new assessing data and about one-third undercharged. The overcharge were an average of $220 a parcel and and the undercharges were $422 under. And at the extremes, there were 42 properties charged more than
$1,000 higher than than they would have been under the revised uh 183 58,000 each. uh on on the opposite side 89 uh were undercharged by a thousand which
is uh something that's that's difficult for anybody to complain about because nobody that's undercharged is going to complain and nobody that you know had a normal charge is going to be penalized will will understand first
of all that they were and secondly there's really no recourse to them to to object to an undercharge on a on a property that's not theirs. Uh, and I'm directing this to the board of assessors because it's the job of all of you to
determine the full and fair cash value of all property. It's your core responsibility, not the director of assessment or town assessor to make sure that that is is the correct distribution. And I don't see any evidence that you've really been putting
any effort into that. And you know, how how long this has been getting distorted is, you know, very unfair to the people that have been essentially subsidizing those who are underpaying. You know, we
had one that underpaid by large property owner underpaid by 36,000 and all of the people that had a more normal assessment are subsidizing that person. And I would like to see more attention
given by the board of assessors to that. You're supposed to be looking at this throughout the year, year after year, uh finding those anomalies and and correcting them. Uh, and I for one be watching it very
closely and I'm sure others will be as well. So, >> thank you. >> Any other public comment? >> I don't see any other questions. >> And the only thing I'll add is if anybody wants to dispute any of this or would like to get my full spreadsheet analysis, I'd be glad to share with with
anybody. >> Okay. Thank you very much. >> Okay. >> Katie, thank you. >> All right. Next on the agenda is to review the minutes of October 27, 2025. Have you had a chance to review?
>> No. signing these. We have to go through and sign it. Do you want me to stamp it or do you want me to sign? >> No, you can sign it. >> Okay. >> When we get to the applications, it's you can use your stamp. >> Do we want to look through these at all?
Do you feel need to? No bill been vetted by staff to make sure your statuto exactly. >> Yeah, they're just ask. >> Can I get a motion to approve the October Sorry.
>> Yep. October 27th, 2025. >> I make a motion to approve the minutes for the October 27th, 2025 board of assessors meeting. >> Bill Brown seconds that motion. All in favor? John Kane? Yes. Dean Ratchet, yes. Bill Brown, yes.
Okay, now for new business, we're going to approve and sign the abatements and statutories. So, we'll start with Can I have a motion to approve the
October motor vehicle abatements? I make a motion to approve the October motor vehicle abatement report. >> Bill Brown seconds. All in favor? John Kane? Yes. >> Dean Ratchick? Yes. >> Bill Brown. Yes.
>> Can I get a motion to approve the November motor vehicle abatements? >> I make a motion to approve the November motor vehicle abatement report. >> Second. Bill Brown seconds. All in favor. John Kaine. Yes. >> Dean Hatchic. Yes. >> Bill Brown. Yes.
>> Can I have a motion to approve the motor vehicle warrant and commitment number six? I'll make a motion to approve the motor vehicle warrant and commitment number six. Bill Brown seconds. All in favor? John Kane? Yes. >> Dean Hatchic. Yes. >> Bill Brown. Yes. Can I get a motion to
approve the invoice for HHCAA annual meeting? >> I make a motion to approve the HHCAA annual meeting. Bill Brown seconds. All in favor? John Kane? Yes. Dean Hatchek? Yes.
Bill Brown? Can I have a motion to approve the sewer betterment warrant and commitment for 175 Birkshire A? >> I'll make a motion to approve the sewer betterment warrant and commitment for 175 Bergkshire A. >> Bill Brown seconds. All in favor of John
Kane. Yes. >> Dean Hajek. Yes. >> Bill Brown. Yes. Can I get a motion to approve the sewer betterment warrant and commitment for 74 point road? I make a motion to approve the sewer betterment warrant and commitment for 74 Point Grove.
>> Bill Brown seconds. All in favor? John Kane? Yes. >> Dean Heratic, yes. >> Bill Brown, yes. >> Can I have a motion to approve the sewer betterment warrant commitment for 21 Grove Street? >> I make a motion to approve the sewer betterment warrant and commitment for 21
Grove Street. >> Bill Brown seconds. >> All in favor? John Kaine? Yes. Dean Hatchek, yes. Bill Brown. Yes. >> Can I get a motion to approve the sewer betterment warrant and commitment for 16 Grand View Street? >> I'll make a motion to approve the sewer
betterment for 16 >> Grand View >> Grandville Street. >> Bill Brown seconds. >> All in favor? John Kane? Yes. >> Dan Ratchick, yes. >> Bill Brown, yes. >> Can I get a motion to approve the real estate warrant and commitment? >> I make a motion to approve the real
estate warrant and commitment. >> Bill Brown seconds. All in favor? John Kaine? Yes. >> Dean Ranchic. Yes. >> Bill Brown. Yes. >> Can I get a motion to approve the personal property warrant and commitment? >> I make a motion to approve the personal property warrant and commitment.
>> Bill Brown seconds. >> All in favor? John Kane? Yes. >> Dean Ratchick? Yes. >> Bill Brown? Yes. >> Can I get a motion to approve the omitted real estate tax warrant and commitment? >> Okay. I make a motion to approve
Is this is this the omitted real estate? >> Okay. The omitted real estate tax warrant and commitment. >> Second. All >> in favor, John can. Yes. >> Dear Rachel. So, what that is, just so you know, is uh we're we have the solar
pilots that are in place. we put a certain value on them and then once the tax rate gets straightened out we make an adjustment so that we hit those agreed upon amounts and that's what that is and so we had to add to it and so it's in addition to what was already build.
>> Okay. And that's all just formulated per tax rate and right >> per the agreements that were in place. And then now that we know the tax rate, we're adjusting because we took a guess and put our value at a certain uh amount. But then now we're we're making up the difference.
>> Okay. Thank you. Can I get a motion to approve all statutory applications? >> I make a motion to approve all statutory applications. >> Bill Brown seconds. All in favor? John Kaine? Yes. >> Stephen Ratchic? Yes. >> Bill Brown? Yes.
>> Can I get a motion to approve all chapter 61A applications? >> I make a motion to approve all 61A applications. >> Bill Brown seconds. >> All in favor? John Kane? Yes. >> Dean Natric? Yes. >> Bill Brown? Yes. Okay.
Do Do we have any B 61 B's? >> No, there was all there. I thought there was one when I was originally doing that and there wasn't. >> All right. Okay. Um, is there anything else that we would like to discuss? Um, do I think they'll talk about update
from the office? Um, >> yeah, we got the tax rates set. Yeah, since it's been a little while, >> but um we had the extended public disclosure period. Um I wanted to have originally
the um the meeting on the December 1st so we'd have a little bit more time but as it turned out with uh to meet all our requirements we had to move it to the ETH but that just gave us a little bit more time for the public disclosure
period and um I did I was contacted by quite a few people and made a lot of adjustments prior to getting everything set. Um and then the next challenge once that is done and then we'll have our final approval which we did because it's
really kind of on the accounting end they did their final final approval. Um it was time to get on with billing and so there were some challenges with getting it the two systems to uh play
nice together. That's a better uh definition, but um we are able to get everything generated and everything is to the printers and um we we're looking good. So, everyone should be receiving their bills prior to
January 1st, uh most likely in the week before. Um and uh what I'm going to be trying to do is uh get the PDFs of the property record cards online um ASAP. There was a
a software that I was waiting for our IT person to get for us. So that was going to uh assist in there. >> And those are expanded versus what's been available in the past. >> Correct. Yeah. In the past it was just a link to uh Vision's website and now it's
going to be an actual PDF of the property record card basically as one one of the four. So the the finalized house of 20 to 2026 I think. Yeah, it's basically the finalized split year.
Just real quick to go back to the bill should be out and received by January 1st if somebody has a problem or disputed a question in that how long do they have the 30 years. So basically it's your first actual bill. Um, we were
talking about the warrants and when we were approving them, it was for fiscal year 26 and it's the actual as opposed to the preliminary where we're making the for any adjustments that we had to do. And um that's when you have when you get your first actual bill, that's when
you have 30 days to apply for an abatement. That's on January 1st and until February 2nd this year. Usually it's till the 1st, but the first is a Sunday, so it's extended to the second. we need to receive that application um on or before February 2nd and can't
receive it before January 1st, then we will have as a board 90 days to react to any abatement applications that we receive. >> And if you don't get an abatement application in in that time frame, that's the bill. You have to wait a bill, >> right?
If there was still something wrong um and you know you brought it to our attention, we could go out and make the adjustment, but we couldn't. We we have basically lost our authorization to grant any abatement that and that's sort of what it is. We don't have the authorization to investigate anything
unless we uh to alter anything now that everything is finalized unless we have that abatement application and then after that we would have to ask the commissioner of revenue for permission to do anything. And then back to um the people that had have come in since this started and
since tax bills have you know preliminary tax bills have gone out um how many how many parcels do you think have some has someone come in and asked a question about regarding their >> um well we probably had more questions
than I did inspections but we had uh quite a few I couldn't put my you know an exact number to it but it was you know at least 30 I would pay. >> I think that's very good. >> Okay. So, 30 out of total 500.
>> Well, yeah, there's for single family homes, we have uh 33,183. >> So, one 1%. >> Yeah, it's pretty low. >> Okay. >> Well, that's good. At least even with all the information we've been trying to
put out that only 1% of taxpayers have had a problem so far, right? >> Well, we had the bill showed up for the ask the assessor night and that uh wish I could have gotten a little bit more advanced notice out for Keith, but it was well there was a lot going on and
then before I realized it, I said, "Cindy, oh my gosh, you got to get this out." And so hopefully the next one which we're planning for on or around the 15th um >> okay yeah January and we had talked about it in the meetings before. So, um,
so but we're going to do that again >> on or around January 15th, there's going to be another >> ask the assessor's night where >> we'll post it on the website >> where people can come in and ask you questions and hopefully get some answers for some broader stuff and then if they have further questions, they still have
that time period to file a baitment and >> correct >> move on with the process. Okay, >> there's a 69. >> And now that's a scheduled event. Um, you know, somebody doesn't need to wait for that scheduled event. They can contact the assessment office anytime. >> Absolutely.
>> For a formal schedule event. >> Should we bring that back up or not? >> What? >> 61. >> Oh, no. That's right. >> Okay. Yeah. >> So, going So, you said you've gone out and done some inspections. You're
probably saying too much. Uh >> have the inspections been somewhat concurrent with what our data shows or have you found some major discrepancies? Um it was all of them were reductions and a lot of them uh
were restoring previously low depreciation factors. But you know after I went out and inspected then you know I I lowered it down because I I felt you know we and this is what I had said to everybody and hopefully everyone's
listening is that uh you know this factor that we're looking at reflected an exterior and an interior condition really only had the chance to kind of base it on the uh exterior. And so, you know, we brought everything only up to
average, nothing of above or beyond that. And some we left at a lower uh rating. Um but you know, if if we're wrong, we want it to be light. >> And so, >> and that lower the the rating was part
of the original data that we found that have been >> right is what we had what we were asked to review. All right. Um, anything else? >> I'm trying to think of anything else other than we're we're getting ready for
the beginning of the year where we're going to send out all of our forms of list for personal property uh income and expense requests to to businesses. And um um there's another one. What what am I missing? the other mailing
>> form of three ABCs. >> That's it. The three ABC's so to exempt properties. >> Okay. >> We'll send them a notification that you know we need their information in to apply basically for the coming fiscal year and to confirm the property that they own and and we'll make sure that we
have all the proper documentation on file. >> And for those exempt properties, when do they have to have their paperwork in? >> By May 1st. >> By May 1st. >> March 1st. access. >> Yes. >> Oh, I miss
something. >> Nope. That was just kind of FYI. >> Okay. Well, that's no problem. Yeah, we just got to sign for these. Um, anything else? We've talked in the um Randy kind of informally about the um elderly
exemption where we're currently at 70 years old >> and there's the ability for us to >> we get a lower a lower uh lower age >> and um yeah, it's just something I think that we would have to recommend to the select board
>> and then um it would get voted on and uh hopefully passed. It's and not anything that make I don't think such a huge difference that we're worried about our hit on our overlay account. >> You know, I think maybe make three to five more people probably qualify. Um
but it it allows you to qualify a little bit sooner and you know 65 is kind of the thought of retirement age and 70 was you know from the original when it was originally adopted. So um I think that might be something that we could do to
help out. So if we were if we were to recommend to the select board if we could vote on it tonight because we have talked about this before and I think that's something that I would like to see happen you know we should we should maximize the exemptions that we can give to our taxpayers you know
especially elderly that most of them have lived here for a while paid their taxes and and I think 65 is where a lot of people think that that that's where you get to and you should you know ARP and you know somebody say it's a discount or whatever. because I think extending that
to the uh other tax rates. So I think that's part of 41C is what we would have to you know cast you know we'd have to get some formal language to give to them you know to uh to and and ask them you know
to adopt that and um yeah it's something that we can try and get together so that we've got ready possibly for the next upcoming meeting or I'm not sure if that would be a town meeting thing that they they would have to vote on it. So I I can check with the clerk and uh ask them
and give you some more information. >> So So I think what we should let's let's vote on that process, right? Let's vote on starting the recommendation however that needs to be that we can recommend to them I think and then
so I guess that's then it would be on their >> it would be their decision whether or not they want to pursue it. Correct. It's it's a bylaw or is it? >> Yeah. Well, uh, yeah, it's just something that we can adopt, but we have to vote to adopt it. We did adopt this originally, but when we did, we didn't
lower the age at that time. >> And so, it's just we would >> What What other um factors are included? I know there's a income factor in that elderly exemption. Are there any other income and assets? >> Are those those are set by the state?
Those were originally adopted uh when we like back in 2001 and we had took those amounts and said that we were going to increase them and so a lot of places didn't and then around 2012 or so they
adopted higher amounts but we we voted in that it would go up every year with the cost of living adjustment and we're right around the same >> okay we we had talked about that a little bit >> yes okay the way that we were doing that was >> yeah it took a little bit and of
research and everything to to figure it out and then to get the cost of living adjustment for every year going back that far too. So, um, I think with with what's been going on, honestly, I think this has gone as smoothly as we could have hoped, you
know, I appreciate all the work that you put in and Cindy and the other staff too and Kim. Um, and I know it's especially being brand new and to walk into that, you know, is tough. Kind of blindsided for sure. But, um, I think it's been handled pretty well. And I know that I
know all three of us on the board have been actively involved in looking at our property data, not just our own property data, but ours as a town, you know, and and trying to keep up with things and see what's going on. So, >> and have you uh any of you guys been getting getting contacted on your own by
people? Oh, I haven't I haven't >> besides out and about. Nothing like a stranger, not a stranger, but just out and about. >> Big wide ambush. >> Sure.
>> I know you. >> Yeah. So, all right. So, let's um I think we should at least we'll get that process started. So I would like to recommend to the select board that that we as the board of assessors low think that lowering that exemption
age to 65 from 70 is an equitable way to you know help out the senior exemption. >> So we would amend our current adoption of uh I believe it's 41C to now lower that age from 70 to 65.
I would >> would that so that would be an exemption that could be applied for up until this March 1st. >> Well, if we prior to the fiscal year, then starting this fiscal year, it would the age would be 65. Okay. We would have
to adopt it before the end of the fiscal year though. >> Okay. So, I think let's vote on having the office get that >> start the process. Yeah. figured out what we need to do to adopt that and
then we'll go to select board and recommend it as a >> you know a solution to that. >> Okay. So can I get a motion to begin the process of lowering the
elderly exemption from 70 years old to 65 years old. So, I'll make a motion based on the 41C is what we think it is. Um, to change the el the elderly age exemption from 70 to 65.
>> Bill Brown seconds that motion. >> All in favor? John Kaine? Yes. >> Dean Horic. Yes. >> Bill Brown. Yes. >> So, motion passes and we will hopefully know some more maybe by the next meeting. >> Yeah. >> And be able to give them something to
work with. Great. You got Thank you. Randy, what time did you run that as the assessors last time? Was it 5:00 or >> 5:30 to 6:30? Okay, that time.
So if we do it again, it'll be 5:30 to 6:30 >> and it'll be in the land Mr. No. Yeah, good thing in these 61 of these applications, are they they due by the end of the calendar year? >> December 1st.
There's no kind of grace period for if somebody doesn't hit that December 1st deadline, then it's >> they get taken out. >> Are notices sent of properties that are already in 61A that they need to renew? Yeah.
>> Yep. I do I send it out every year in August. >> Pretty soon. So actually some towns don't send them out at all. >> Well, I did send a notice. >> Well, it's not required and I've in fact spoken to these assessors and they feel
that it's at a significant discount that they receive and it's up to them to to know about it and make sure that they've got it in because I've had other people tell me, "Oh yeah, I fill out the whole thing for people and then just send it to them for a signature." So, I was
trying to figure out what's the, you know, >> Yeah, I think that might be too far. >> Yeah. >> So, yeah. >> Start elderly or something like that. I don't mind helping out. >> Yeah. That came down to it, right? >> Yeah. >> The thing that looks this paper's too
nice. thing is I think it's you think about the time frame and stuff especially for these you know right after harvest December 1 kind of get that reminder when you have all that stuff going on you know prod if that's your harvest time any farm getting ready for winter
any type of agricultural land getting ready for winter I think to have that reminder oh you know because once you miss it then you miss it and then >> well it was also I think that's why they extended it from October 1st to December 1st, but that's really still in the
nitty-gritty of >> right >> their harvest. I'm glad that they did >> push it out. >> Yeah, I think sending out notices is >> Yeah. >> for this kind of things. If land is sold that's been um that's in
this 61A and is but the zoning is um conducive with some industrial work, right? What's the penalty? Is there back penalty on the tax? >> There's a roll back if it if you're
taking it out and changing the use. >> Yeah. Um, you know, if an owner intends to keep it at the same use, they can just give us a letter of intent. Um, but if it's if it's coming out, then it would get subject to roll back tax and pay the value of what they would have
paid otherwise discount. >> Okay. >> For help for five years. >> Five years. Is there something about a right to purchase by the town? >> Um, yeah, right of first. We shouldn't have, you know, there's different
circumstances with that as debated, >> but it's also automatic and I think we have 120 days to make a decision once it goes through all the permits from the date of when they originally give us >> Yeah. for them to find out after it's already
the transactor mainly already happened. It's very rarely although I have had it happen but they haven't contacted us in advance and gone through the process. >> I usually see the MLC's and I look >> Yeah. >> and I I call the attorney quickly.
>> Yeah. Well, it's part of it should be part of what we're reviewing. >> Exactly. though of that process when there are boxes to check land. Yes or no? >> Is that something in the the standard
procedures to do to keep up with us? Yes. If you those of you listening, we're halfway through the Thank you for that. I made a seat waiting for something new. Randy, it came up in the meeting if it's
Ford talking about the um the devaluations. Um save that question for me later. So excited. >> I know. Oh. Uh, there was another exemption that
we had talked about a couple of uh the exemptions we had to vote on at the tax hearing. >> Uh, they were four of them, correct? And we've three of them. Oh, >> the small commercial exemption. Yes.
>> And the residential exemption. >> Yeah. The open space. >> Yeah. Whether we wanted to adopt open space or not, which historically we don't. And we handle it through this process as opposed to having a general area that everyone's paying for that is
to to preserve the open space. So yeah, that and the residential factor. Are we going to split tax rem? Oh, good. Those are the four authorities. >> Could you just explain those better than
I can to Dean and uh Bill because I know we you talked about it in the sele. I don't know if you guys had listened to it, but there's three exemptions, commercial, small, commercial, industrial, residential, and then um sorry, I just >> And then the other one was the open space. It's really just those two
exemptions. And so a residential exemption is really not something that's appropriate uh I think for South Lake and something we have never done historically. And what it does is basically kind of redistributes the uh tax burden. So there's basically a
percentage that's adopted. there's a threshold or like a break even point and anyone below that say, you know, $350,000 would pay uh a lesser percentage and not 100% of their value and that uh would
get picked up by the higher value houses. And so that's something that when you have like if it was a down at the Cape or I think they they do it in Boston because of the distribution of value there. Um, but it's not really anything that really uh if we had a
large percentage of second homes, it's something that they would they want to do, but uh nothing that really, you know, I could do a study and I can give you all information, but we just went through in the lab community that I was in and uh they asked a lot of questions
and really it's distributing, you know, as of that whatever the threshold is. Anyone that has value less than that, part of their bill is going to get paid by the people that have value more than that. >> Any other one is that similar for the commercial?
>> No. And so for commercial industrial, that's right. So now that's a small commercial industrial exemption is something that you have to if you have a business you have 10 or less employees and uh it's at least a million dollars
worth of value on the on the property then you can qualify for this. uh it's something to help out smaller businesses, but a lot of the smaller businesses don't own the property. They're leasing it um or or renting from
someone. And so it it's not anything that really helps uh it uh that that gives a boost to anyone. Um well it can in certain circumstances but we have such a small commercial base that it's
really you know I we have only a few that would qualify and um we don't have a split tax rate anyway. So uh something that those are the factors. Yeah. it becomes more of a process becomes more of a process and more s more of a
savior uh the savings to the one the ones that apply. But yeah, that's something that's supposed to be getting voted on every year and um apparently it wasn't being brought up in the past and just historically it just must have
been don't do the visit. Don't get Yes. But at the same time, it's was part of my training. Say it was also part of my presentation. >> Yeah. Yeah. No, the presentation was great. I think I think we're all aligned
with how we'll set the set the exemption and I think it's working pretty well. Think the way we do the 61A and B works aside.
It gives the I think more freedom to in subdivide themselves just to pay the taxes. >> Unfortunately, your last name. >> Yeah, exactly. Right.
Think that's it? >> Yep. >> Nothing else. Can I have a motion to adjurnn? >> I make a motion to adjourn the board of assessors meeting. >> Bill Brown seconds. >> Kane, yes. Dean Rach, yes. Bill Brown,
yes. Meeting injured at 6:12 p.m.