It is Monday, March 23rd at 5:35 p.m. in conference room 2. The meeting for the board of assessors is now in session. Call to order. John Kane here. >> Jen Rodick here. >> Bill Brown here. >> Randall Austin, director assessing here.
>> Okay. First on the agenda is public comment. Is there any public comment? Two minutes. >> Greg Dy Salem Road. And I just like to address a common but damaging misconception which is that property tax assessments somehow affect or determine the total
amount of tax collected by the town. They don't. The only thing that determines total tax collection is the county budget. It's approved by voters that are towns. If we think of tax revenue as a pie, then only this approved budget can
determine the size of that pie. Assessors can't make the pie bigger. Their job is simply to ensure the pie sliced up fairly and accurately proper. These are simple and basic facts, but it seems the chairman still doesn't
understand it after two years on board. Here's what Mr. Kaine wrote on Facebook less than two weeks ago in a posting book tax. Quote, "The town added over 50 million in valuation with the updating of
property tax records, and this select board still wants more money. That added property value equates to nearly 750,000 actual tax revenue," unquote. This is false and quite inflammatory.
The correction is that the added property value equates to exactly 0 in actual tax revenue, not 750,000. Every year before the new tax bills go out, as I'm sure you all know, recap sheet is prepared to calculate how much
we need to collect from property tax in order to cover the total budget appropriations approved by voters. considers all kinds of all types of tax revenue plus free cash in its calculation.
If valuations go up, whether on existing properties or from new development, this will not drive an increase in tax revenue. Instead, the tax rate will go down so tax receipts can balance for the budget. Changes in valuations can never have any
effect the total amount of tax collected. The same is true for the local option bill tax. Enacting this option will not make total tax go up. Instead, it won't be offset by reduction in property tax.
And since 50% or more tax will probably come from visitors, the average net to tax for residents will go down. In light of these facts, I'd like to respectfully call on Mr. came to issue clear and public correction
to the false claims. This kind of information, misinformation from elected officials be damaging the public trust of government and important assessments. >> Thank you. Is there any more public comment?
>> Yes. Um Beth Law, 352 North Street. I recently listened to the board's May 2025 meeting in preparation for the DOR certification and the recent updates to property values. I heard discussion that suggests there might be some uncertainty on how the values were being adjusted
rather through individual property analysis or broader changes to meet and target ratio. I believe the board needs to better explain the process used in the re-evaluation of the properties, particularly how the depreciation payables and effective year built are being determined since that directly
impacts overall valuation. To illustrate my concern, I'll briefly use my own property as an example. Last year, my insurance company dropped my policy because my home was considered too old. My home dates back to the 1870s, an original schoolhouse that was later
converted to a home in the early 1900s. I requested records from town hall to provide to my insurance company. Just what I received showed minor improvements in the 1990s. A small shed, a modest addition, and a deck. There was nothing indicating a m major renovation
for me to provide resulting in a new policy with higher premium. When I compare my house value to other properties, my building value has increased over 100% in the past decade, while some newer homes increase less than 50%. Despite my house being 100 years older, the depreciation difference
applied is minimal. We're talking 30% versus 15% with 100 years between the actual year built. This raises concern about consistency and whether age and condition are appropriately being accounted for. In 2022, the residential rate was increased by 10% as documented
in the August 2021 meeting, followed by 8% in 2026. I did not find any documentation for what happened in the years between when property values increase at this level over 100% on the structure over a decade. It ro it raises
a broader concern about affordability. So asking for some clear and consistent you know methodology so the homeowners can understand what is being done and trust that it's being done fairly. >> Thank you. Anyone else?
Okay. >> All right. Next on agenda is to review the minutes of the February 2025, sorry, February 25th, 2026 meeting. I was not here, so I can't vote. But if you guys want to
know like an ocean. Yeah. I make the motion. >> I make a motion to approve the minutes of the board of assessors meeting February 25th, 2026. >> Bill Brown seconds.
>> All in favor? >> Yes. >> Bill Brown. Yes. Sean McCain abstain. Motion carries. Next on the agenda is to review the minutes of the March 4th, 2026 meeting.
>> That was just uh executive session. Yeah, >> this is just a session. >> So, I'll make a motion to approve uh the board of assessors minutes meeting of
March 4th, 2026. >> Bill Brown seconds. >> All in favor? John Kane? Yes. >> Dean Ranchick. Yes. >> Bill, yes. >> All right. For new business, can I have a motion to approve the February motor vehicle abatements?
I make a motion to approve the mortgage. February >> for February. Second. >> All those in favor? >> John Kane? Yes. >> Ratchick. Yes. >> Bill Brown. Yes. Motion carries. Can I have a motion to approve all statutory
applications? >> And make a motion to approve all statuto applications. What's this? >> Have a second. Bill Brown seconds. >> All in favor? John Kane? Yes. Yes. Bill Brown. Yes. Motion carries.
Action list. That's the master plan. >> Oh, that's is that the next item on our agenda? >> So, request from the planning board to cancel the following action and send it to us. is develop and implement a tax
incentive program for existing businesses with aim of creating new well-paying local employment opportunities. The reason given as to why it should be canceled by the planning board was the planning board has made the determination that the action item is not within their purview to implement
therefore is considering whether to eliminate or cancel the item or transfer the item to another entity primarily the board of assessors or secondarily the select. And so this is something that uh you know kind of came up Alvin came down
talking to me about a little bit and I wasn't sure what information was provided to that community as far as what can we do. And it's a very nice and noble thing to to put forward that yes once somehow that we have to follow the mass general laws and there's only so
many things and so I did they know about the small commercial exemption you know uh I I'm not sure and so I you know gave them additional information about that to explain it and how we're supposed to be voting on it every year and we did we don't adopt it and the the you know that
you need a million dollars of it has to be under a million dollars of value of the the property and you can't have more than 10 employees and a lot of times businesses that small don't own the property and so even though it's well-meaning it doesn't really you know
make a significant impact and that's why I've no and uh beyond that there's a tiff program so tax incremental financing and we have done those in the past the most recent one was for we um what we don't have in releases a
policy for that and I have been talking to the town manager about it. Um and uh given her a couple of examples from other communities that I was in that developed the policy and uh my most recent community um I was part of a
committee that did you know that did an evaluation and established what that was going to be. So I would maybe suggest that we could do the same thing here to them. But uh I think uh previously when I was investigating it, it was basically last year in January. Um they wanted to
be on the agenda for the board meeting every time and I think that you guys just kind of provided what information could and said, you know, okay, this this is all we can do, you know, and so I didn't know what they knew or if this information was prevent presented by the previous assessor. And so I I gave them
that additional information about the things that we could do. And then along with this it's going to be well basically this is what we can do and I volunteered to go to one of their meetings if they wanted to ask any questions. And so um that's basically
where it is. So he is going to assign that to us and then I'm replying back with this information. This is what we can do. Um this is what's available. There's no other incentive that we could provide uh or anything, you know, that I've ever heard about in any other municipality. And as I said, it would
have to be something that would be a master laws thing. We would have to adopt it. >> And so, you know, we couldn't just create our >> thing and then do some type of tax forgiveness um on our own. >> And so, um basically it comes down to uh
defining what size tiffs that we can do. you know, there's uh you know, it goes to the UPIP. Um, and they usually in the past they were approving them and then they were the one that did the monitoring of it, but then they have switched it recently and now it's kind of more done on a local level. So, you
can create your own TIFF and that's why you have a policy. create a policy and then yes, you know, usually there's an incentive of yeah, we're going to get, you know, employ 10 new people within x amount of time and that type of thing depending on how much money they're investing in the the uh you know,
improvements to the land and the the end tax value what it's going to be. And so if we did just our own investigation and deciding okay this is what we're going to use as a standard um and try and make it as as you know uh businessfriendly as you know that's the only way that we can
provide you know or come close to touching what they're kind of looking for. And so that's you know as far as that goes that's what's going to happen give them that additional information and you know volunteer to go to one of their meetings if they want to talk
about it further and I uh provide pro provided them the small business exemption I wish I had had it uh at the classification hearing but I went into my course book and I found a big page explanation of all the details of it and um to the >> as far as we as a board and even as a
department we can't do anything specific specifically separate from the law. >> I mean, you you can you could provide the information, but >> yeah, there's like I said, there's nothing that we could just create. They'd want us to somehow create disincentive, you know, we couldn't
without legislation through the whole state. >> Yes. >> And um the only way that we could come close to doing that is through tiffs. That's the only thing that's uh >> a town that has a history of supporting them >> as well. Yeah. Yeah, we do. Yeah.
Because it's not like uh as far as I know, I don't think we've ever denied one. Um, you know, I I've only been here a short time, so I guess I can't really speak on that, but I I know that we have them and um yeah, that's the only thing that we can do and that's what it
probably or you know, most of the time it is. There's a place that's going to invest a lot of money into a new facility. They don't want to get a tax on it right away. they're right away and they're um going to create x amount of jobs within x amount of time. And that's why, you know, we give them that incentive because we're hoping that
those jobs will be filled by local people and uh it will be a good thing to South Lake in the long run. >> Who would be like the point person if if somebody, you know, wanted to bring a proposal, create a proposed tiff, would that be? And so, um, it would probably be the town manager or or the planning
board, you know, and that's something that we could put in the policy, too. You know, who, uh, the process and who you're going to contact first. So, and that's why I was discussing with Alden, the planner earlier today and just thought that it should be the economic development
person, maybe some one of the select board, uh, the planner and the assessor uh, for the group. And I was talking about you know we had a similar group and uh the great field when we did the uh you know created the policy so that
everybody uh you know had input and uh we you know we're hopefully that way considered everybody's point of view too and um yeah I think that we could put that together and if someone from the master plan committee wanted to be part of the committee of and and you know
create that uh policy you know we could uh put that forward. But um we're sort of in the midst of developing it anyway because um uh I you know Nicole the town manager was talking to me about it recently and
so I had given her those examples um or was able to get them and and provide them to her and then um you know it's just something that she was talking about and so if we make it more formal and have a a a tiff committee >> but see so this is asking us to develop
it for existing existing businesses. >> Yeah. Any >> I mean I really I don't think this is anything that we can >> Yeah. There's about any additional investment. >> I mean we could say all right just don't pay >> don't pay taxes. >> Yeah. I don't think there's any
>> any program that we in our perview that we could create to encourage them to increase their employment. You know I don't think that's >> Yeah. That's that's what I'm saying.
investment in infrastructure that raises their their values then they could apply for a tiff. Yeah. But so whatever we can do as a board is already in place. It's just a matter of maybe getting that information out to them. >> Yeah.
>> So I think like you had said even in this email that you can you know we can send them the information. We have the small business exemption part of it. Um >> yeah I kind of already did that. >> Yeah. So I think that's is >> and um >> that's what we can do. Yeah, >> satisfy that.
>> I mean, and monitor something comes up or something, you know,, you know, in the association and everything. So, um, if there's something like that going on, I'm sure they'll be talking about it and and we could, uh, be running on top of adopting it once it's, you know, goes
gets passed. So how honestly I think this should be cancelled and that's sort of what I'm going to the direction I'm going to go in. It's like here's what we can do and basically that's all we can do. um you
know put in then that I as you know the assessors as a more responsible party for where you know it should live are are saying okay no now it should be canceled and here's everything that we do know that we can do but you know anything above and beyond that we'll let
you know once it becomes law. Yeah, I think the reason I think we should vote to cancel it and the reasoning is all of that information that you just stated that it's, you know, we can give them the information as our reasoning for why
that line item is kind of null and void, if you will. >> Yeah. you know, state that we're going to um recommend that we create a tiff committee to establish a policy that can publicize or put on the website
so that people can see that we're treating everybody the same way. >> Okay, that's a big reason for policy, too. So that people if there's businesses looking in they can find the information right on your website and then no halls can say oh well you're doing this or that but you're not doing that for me
>> you're doing it because you you're making an application for it >> right there's a process to that to also >> so there's already there's already a process in place for the tiff so it would just be kind of muddying the
water if any to set up a TIFF committee. Well, we we've we've done TIFFs in the past, but I don't think that we have a formal policy in place. Okay? And that's what I'm talking about. develop this policy so that we can show okay this these are the types of tiffs that we give
>> um and you know how long they are and and how uh you know what type benefit you might expect to receive and what we're expecting you know in return also that you know you'll be creating jobs or whatever the the okay >> you know the format is
>> so so I guess the answer to this line item would be to create a formal tiff policy right would that that's probably our best have it posted on the website. >> Yeah. >> Yeah. Then we can hear from other uh you
know other members what they think is best and um and then develop it from there instead of you know said well we decided this but then someone else realizes after TIFF comes in and says well you didn't think about
this or that. So that's just trying to be their role by having a committee and and then putting something you know in place that um you know anyone can look at in the community or anybody that's looking at our community can see and shows that we're friendly that yes
incentives as opposed to just having no information. Okay. So >> do question do tips come out of the overlay account? >> No tiff uh is just a reduction. So we're not committing those funds because we're
reducing the value as agreed prior to the tri prior to the commitment. >> All right. Understand. >> And so yeah it's not like it's an exemption or abatement where we're taking that much off. >> It's a set schedule as we're doing it in advance. Exactly. And it needs to be monitored and updated every year.
>> I think we should table it. table to next meeting and allow you to >> um well let's just I think the thing is the action this the tax incentive program is for existing businesses we have no
>> ability to do them >> so I think this I think we should recommend that this is canled and then the reasoning is because we'd like to put together a formal tiff polic policy
for new business or expanding business. >> Yeah, I think the reason is really because there's nothing else that we can do as a tiff and we're establishing our committee to establish our policy that we can um you know advertise or or have
a on record have some type of standardized policy of how we decide what tiff and how it's >> Yeah. So there's less ambiguity too. >> So hopefully for you guys not a big impact. >> Yeah. >> Other than the discussion and knowing
what's going on. >> But uh yeah, I'll handle the advisement and going to the meeting if uh they have other questions. >> Should we just send it back to the master plan committee? >> Well, no. I think I think what what
Randy is saying is that there is no program to be implemented legally for existing businesses tax. So, I think we we vote to cancel the item and potentially replace it, maybe replace it
with this TIFF policy or at least have, you know, information about the closest that we can come to that is through our TIFF. And now we have a more currently established policy that we've, you know, asked for everyone's input on as opposed to just
establishing on our own. >> Oh, well, actually, all we have to do is say that we don't accept it. >> Yeah. Okay. All right. Yeah. >> transfer then. Yeah. So that's that's all we have. >> Yeah. That's what that's kind of >> So Randy has the reasons behind it and um
>> Yeah. So I guess we could take a vote on sending it back to the planning or not >> canceling it all together. >> Okay. >> And the responsible party, >> you know, there's no nothing that we can implement.
>> Okay. said our hands are tight. There's nothing that we can do. >> Yeah. >> So like it would have to be about general law >> that um we can't create our own said this >> our own laws
of the south so we can accept it. We vote to accept the item and then we can vote to cancel it or we can just vote to not accept it and >> just be more efficient to accept it and then cancel it. >> Okay. So, let's first vote to accept it.
Can I have a motion to accept the master plan elimination committee action item of develop and implement a tax incentive program for existing businesses with aim of creating new well-paying local employment opportunities. So I'm going to make a motion accept
the master plan for request of the or I should say the master plan and all cancellations require approvals Yeah, just just that.
>> All right. I make a motion >> to accept the action item 2.6 to develop and implement a tax incentive program for existing businesses with the aim of creating new well-paying local
employment opportunities. >> I have a second. >> Seconds. All right. All in favor? John Kane? Yes. Dean >> Harajic? Yes. Bill Brown. Yes. >> Motion carries. So we accept that line item, that action item. >> And then
now that it's under our purview, we will vote to cancel it based on Ry's reasoning given that everything all those incentives already in place. >> Small commercial exemption. There's not a way to legally add to it
under our authority under >> So I have a motion to cancel the action item 2.6 development implement a tax incentive program for existing businesses with aim of creating new well-paying local employment opportunities.
>> I make a motion cancel the action item 2.6 Six, develop and implement a tax incentive program for existing businesses and team of creating new well-paying local employment opportunities. >> Second.
>> All in favor? John Kane? Yes. >> Roick. Yes. >> Bill Brown. Yes. >> Okay. Motion carries. Cancel that. And Randy will provide reasoning to the town planner. Assisted developing a tip. Yeah. Yeah. Process. There you go.
Discuss 61A removal for 177 Claus Anderson. >> There should be a folder in there specifically that says 177 on it. So, this is another thing that we don't necessarily have a policy in place for
and uh I've been talking to people about it and she asked to sort of develop that. So, as we're going through it with this, you know, she started talking to my at me about it. I was like we just happen to have one you know I 177 that's asking saying selling you know we need
to decide whether exercise right and um so I did get something uh I found it was from another town and they seem to have really thought out a lot of the the different details so I'm kind of pouring out that trying to use it as a
template to propose our own process here um you know part of it is you know, it does very establish that offer that, you know, whoever has the problem trying to sell it, you know, has
that it's a legitimate offer and it's not just something they're fabricating, I guess, and then would go back to the town manager and make distribute the information to different departments and see whether or not they wanted or interested in the property or not. And
so, you know, it's a process. We have 12 days So, we're trying to get everything, you know, he's been talking to me for over a month and a half probably. >> Yeah. >> And I'm out of abments and trying to do my best to to get things in place or
just giving the information. But, uh, yeah, I will be developing something that's more formal. I'll I'll departments who um anyone that might have an interest or a reason for wanting to uh
a town to take over the property. >> Wow. I would love to see the town by that >> 20 acres 17 acres >> on that price. So, it's still kind of ongoing and I'm not even sure where it's at. The last I
was I just gave uh the information from the go back. >> Okay. >> Do we have any we have any say in whether the town would exercise the first is we're developing the process and going to get notified, you know. So
I could suppose that if the board of assessments would be one um >> I see some other agendas conservation commission >> um I want to say another one or two as well >> planning I can't remember there's there was
>> a list on that letter >> oh yeah >> of who he sent it to certified >> select boarding board >> yeah so maybe it would go from the town manager select board and select different departments.
I was talking Sabrina >> to the price 585. >> It was 177. Bless you. Yeah. >> And so we can kind of table that because I mean what what do we need to do as a board for this? You provided the the
roll back amount. >> Yeah. >> So because that's has to be paid back over the past five years of this 61A savings, >> right? And so that really is a moot point until we decide that nobody wants it and they're not going to exercise that right of first refusal. But it's
information that they're looking for at the time and then you know we'll see what happens. >> It gains interest too, right? Until it becomes official. >> And um because it's uh after June 1st of 2006,
it wasn't put in after that. it's been in the same family for the longest time. There's something in the Mass General laws that says that they won't pay uh interest on it. And so it's just that amount. I I just found that out. >> Um when I was putting things together
and I was talking to someone from another community and they told me that I was like, "You can't tell me. I never heard of that." >> And sure enough, it was right there in the Mass General. something that happened apparently in 2006 and um
>> yeah, >> it's been the same family. So, >> yeah, >> as opposed to an investor, you know, >> right? >> So, we can table that and I'll give you an update on it when uh when you know it gets further along process.
Just a question on new growth. New growth increases the tax base, right? >> Yes. >> Okay. That's >> Yeah, it's it's new growth is defined as previous, you know, tax dollars. It's new tax dollars, something that was never taxed before.
>> So, added new growth would add potential tax revenue. >> Yes. >> Thank you. >> Just wanted to clarify that for anybody wondering. Um, so we'll we'll table this. I don't think we need to vote to table that. And
we will Was there anything else to discuss >> before we go into executive session? Um >> just update for the office. We've been doing abatements and you know own a vehicle as well as real estate and trying to work for those. Um and that's
been really kind of consuming everything that we're doing. Um finding a lot of different situations that need attention as I'm going through the evaporance. Um but you know we We'll get to that. And um
we had the budget meeting on Saturday. >> So in regards to that, talking about the the reassessment, right, hiring the outside firm or whomever, however we go about that, are we required to go into people's
houses? >> We um could we just do it? >> I think of it the other way. We want to get into everyone's house because we want to see and make sure that it's fair and that we have everything correct basically. But when you go out and you make this effort, you know, there's
nothing in the mastering laws that says you have to let us in. So, you know, I think that you do have to allow us on the property. We can look around, but you know, you don't let us you don't have to let us in if you don't want. So, we're going to make that effort. We will knock on the door and we'll leave a door tag if no one is home. And then some
people get back in touch with you and some don't. Um, in my past experience, it's been about a 30% of the properties that you get in. >> Okay? >> So, it's not a requirement or anything like that, but you know, we're doing it because we feel that our data isn't accurate and we're trying to make it as
good as possible. And so, um, you know, for those who want to participate or anyone that has been hearing what's going on and is concerned about it, you know, this is how we're we're we're fixing the situation. >> Okay. But it's not require. You don't as a
homeowner, property owner, you don't have to let the assessor just okay. It's your choice and you may or may not see a change in your assessment right due to that. >> You know, depending on the circumstances, we we might have to make an estimate and we might change things
based on that if we we can't get um you know, full access. But then if if someone were to file an abatement because they didn't agree with the drive by assessment of the inside of the house, then they would have to let us know.
>> Yeah. As part of the abatement process, we need to inspect so that we know that our, you know, again comes down to our information being accurate. >> And so I know it's taboo that the assessor's coming over and so the val, you know, um my taxes are going to go up, but it doesn't always work that way.
So I had the other community where I started as a data collector and finished the the project as a principal assessor and 90% of the properties changed, 70% saw an increase, 20% saw a decrease and 10% stayed the same. >> Okay?
>> And so you know there's there's a chance that you could be in that 20%. It could actually go down. And it's for things that um you know part of what we're want to do and what we're working on right now is that data collection man manual. So then you can know, okay, here's
everything that's going on on my card and how we're doing it in the office. So that you can say, do they need to come in or or you know, how do I know, one of the questions he asked the assessor night was, how do I know if I need to ask for an abatement or not? And we're going to provide that information so
that people can look at it, look at their card, and then look at our standards written out with descriptions to to decide whether or not. >> And that's what we've been working on is to standardize this process, right? So all of these ambiguities and questions
that people have, we we will have this standard process that we can say this is why this impacted the value, right? >> Which we don't which we haven't had prior to you coming in and this is what we talked about during um you know last year about getting standard operating
procedures in place to answer all those questions that people have where there's really no answers. So that's we're actively working on that. We haven't been, >> you know, for a few months. >> I'm not a fan of the word transparency, but you know, at the same time, I want to provide the information for people
that care enough to pursue it, >> which I think we've been over the past year, I've seen a substantial increase in just the information available to the public and the reasoning behind it. I think that's the biggest question that people have is why, you know, and if
it's >> if everybody's hearing maybe a different why, then it's it's hard to have some type of public trust like we talked about at the budget hearing >> or to have, you know, really nothing to go on. Well, you know, how was it done? Well, I don't know. I just have to trust that they're doing it. Well, now we're
showing you, okay, here here's how we're doing it. you know, look at your card, compare to the information that's in here, and make your own judgment on whether you feel what we have you rated at is accurate or not. So having that data collection manual
finished or somewhat complete before this revaluation >> well it will probably be part of hand as you're going through because what we have now is the basics from another community that's got all of their information in it and pictures of
all the different styles of houses from that community. Want to replace it with pictures from our community. Okay. and um and also adjust it so that it's reflecting the uh the database that we have. I think it's based on a Patriot database. We have vision for our canvas
system and so we're just making subtle changes so that the codes that are present because it gets down to that much of the nitty-gritty on your property record card. Sometimes you see a code it's 06 and well what's 06 in this area and you're going to be able to find it in there. So,
>> so, so part of this revaluation is not just going in and reassessing everyone's property, but using that information to make this data collection manual match our data set. >> Yes. Depending on >> customizing that data collection manual
>> depending on how Yeah. to Yeah. As closely and as uniformly as possible. This is what we're doing, how we're doing it. This is what all those different things are like uh you know uh the some of the things like I said have a code it's 06 it's 07 it's 08 um some
have AV or GD or VG and it's going to explain what that is those different things for depreciation I'm talking about specifically >> and those codes can not the specific code but how they impact the value differ between different communities. >> Yes.
>> Yes. Okay. So part of this we're not just revaluing we're really building this assessment procedure to be be for Southwick >> for Southwick. Yes. >> Yeah. And you know at the same time that
we're making this big effort to try and make sure our data is correct and that's the main reason that we wanted and we're putting this forth because we you know had to do this uh review. we made very big changes and um
you know we have people from the public coming up saying that our you know our data isn't as good as it could be and so we're addressing that >> which is what I thought we've been working on you know for the past six eight months since you've come on for
sure and really getting things you know concrete answers less ambiguity and trying to to give that public confidence back right >> so part of that u what we had talked about in the budget hearing was taking money from the overlay to do this
project and how that would how that worked and why why we need to do it. >> Right. Good point that we're taking we're reassigning funds from the overlay from previous overlays. Every year you get an overlay amount that's in the budget and that's your for your cushion
for potential liability and it's where exemptions and stuff come out. Tax dollars that somehow you don't end up receiving come out of the overlay. And so once you pass that and you put x amount of dollars in and you did pretty good because your assessments were accurate and you didn't have any uh you
know too many crazy exemptions or whatever the case may be and there's funds left over and what we'll do is eventually they get turned over we can assign them you know either to like the general fund or for cash but we can assign them for these specific uh uh
projects. And so that way as opposed to having to go to the town and appropriate money for that, we're using money that we've already appropriated for the overlay months. And so it's not going to increase everyone. It's going to not going to be an additional expense that's going to drive taxes up. It's something
that, you know, is is going to be done with taxes that we've already collected from previous years, and we're just using them proactively to uh, you know, further the the the betterment of the assessing department. So, you're going to present that on Saturday?
>> Yeah, last Saturday. >> Last Saturday, we were there. And unfortunately, we hadn't been able to discuss it thoroughly beforehand. We had talked a little bit about the project and the >> Was there amount discussed or >> um I I had put it through through capital planning and um I had estimated
about $150,000. >> So, that that was years >> over two years. >> Yeah. And I'm sure that I had talked about that. >> Yeah. No, you did. I was just it was 125 for the properties and 25 for the personal properties. >> Well, um yes, that was uh the other one
was a personal property. >> So, we're doing Yes. the the data collection on uh much of the residential. We're going to try and handle commercial inhouse. Uh but personal property wise, we are have that's another data collection effort
that I want done. And we're supposed to do an inventory every five years. And exactly how it was being done, I'm not sure, but after seeing what I saw when we went through with the the third fourth quarter bills um and and finally
getting the chance to go through some of the forms of list and having people contacting us saying, "Hey, you know, I didn't get my bill yet." Um you know, it it something that sorely needs to be done and that will definitely pay for itself with new growth. Um, you know, we saw in my other
community, we saw new growth of about like 450 to 475 through that project. And, um, I I don't remember exactly how much I it cost us, but I'm sure it was less than that. And so, um, even though we're spending money on it, it we should
get that that back in new growth dollars. Um and especially I'm anticipating especially so with personal property the the estimate that I got was about 26,000 I had said in the capital planning 18 to 22 but after that after I
put that information in and I thought I even amended it to say 26 because once I got the the proposal from this company uh I passed that along and so that's like an estimate of about 300 personal property accounts. got 200 and something
on the books right now. But that's part of why I want to get out there and make sure that it's uh it's all accurate and that all of the the different types of businesses are are being taxed properly because that was another thing that I I
saw that seemed a little suspect. It's some were saying that they treating them as though they were exempt, but they weren't. They're partially exempt because of the way that their business is set up, but not everything is exempt. And so um this outfit that I am
proposing to use is really I think the best in the state and they do over 160 communities in Massachusetts and I've worked with before in two different communities and most recently in uh the my last community where we saw um $239,000
worth of growth. So that community is bigger than South Lake. Um and it cost us 60,000 to do or 40 between 40 and 60 and I think it came under 50. It's under 50,000 and we got that much growth. So I'm thinking we're going to get that
back. You know, it's three times. So 75,000 in in growth is I'm I'm thinking is a conservative estimate. 75,000 in >> in >> actual budget dollars, not just the actual growth will be >> Yeah. Not just the growth value. I'm
talking about tax dollars. Yeah. So, which would be 14, you know, if it's 100,000. We're talking 1.4 million. >> Every million, it would be 14,420, >> right? But more importantly, it levels the playing field for everybody. gives
everybody u that fair evaluation based on the manual that's been that's been updated. That's the thing is the the data collection manual getting that updated concurrently with updating our our values and our assessment and just the town the neighborhoods and different
things things have changed considerably over the past you know what 30 years it's >> right when the last time we've had any type of data collection manual to say >> yeah I don't know supposed to have it and I couldn't find anything >> and that was part of why when things started going the way they were that I
said this is something that we Um, >> so how was the appetite of the the finance committee and select board? >> Um, I I think they I know the CEO was very energetic about using the overlay that this was a great way a great reason
to use it. It's kind of like the reason to use it, right? If >> Yeah. If we need to figure out where the baseline is, we got to do it from something and obviously using tax money that's already been collected to cover this cost and then potentially be able to, you know, recover the cost in a
short period of time >> and at the same time >> whatever make everything where, you know, reset everything back to that level playing field. Everyone's being taxed as they should based on our new data collection manual, based on what we
see. And then going forward, we should we should only see small changes that would need to be to be done, not have to bring in I don't you know down the road as much outside consultant help. I don't you know I think that and it sets our department up to be able to
operate much more smoothly especially during transition periods and things like that. >> Yeah. Yeah. That was another thing that we talked about is because we want to document our processes and then that's what this data collection manual does. Well, how did they do the collection, the data collection? What were their standards? You know, what did they
consider average? What did they consider very good? What did they consider excellent? Well, it's all here's a document and it's got a little paragraph that explains what you should be seeing at the residence to to qualify for that type of depreciation uh standard or or the grade of
construction, quality of construction. You know, it's really it's thorough. it all of the different styles, house styles that are available and that type of thing. So, um yeah, even >> it's more it's it becomes less of a who
you know to what you know you know it's it's not necessarily knowing who the assessor is and having a relationship with them. It's standardized procedure >> process. Yeah. So, instead of being subjective, sometimes it's more of an objective,
>> you know, look at things. Yeah. Well put. So next steps for for us to this forward. Um well it's you know we've done what we can and we >> so we met with the finance committee and kind of we just quickly went through it and
>> they but we um I think answered them and uh to their satisfaction and yeah they were encouraged that okay we can already you know use dollars that we don't have to you know it's not an additional burden for the town to get this straightened out. I don't know if
it's something that would be used previous dollars for. So, um, and the new growth that it's going to create. >> And I think what'll be important is if the finance committee does approve it, that we get out in front of it to let people
know why, why we're doing it, implications of it, good and bad, and their, you know, and their rights to refuse entry or not, you know, and that's up to them. But if if they have a problem with the assessment and they refused entry and they applied for an
abatement, there's no no way to do an abatement and you can't have access, which I'm sure some people will. >> Yeah. And you know, we're just trying to be fair and be accurate. So >> yeah, we're not going out as government banging on the door saying let us in.
>> Yeah. Yes. >> Um, just I know one thing that we discussed in the in the past and we voted on um changing then the senior exemption from 70 to 65. Does that need to go to the select board and then for town meeting? >> Yes.
>> So the town has to vote on it. >> Okay. So um is that going to be sent to the select board? >> Did did we voted on sending that recommendation to the select board? Yes. >> We'll get you the status of that. I think uh didn't
>> Yeah, that could be because they develop in the town articles for the >> meeting on their next agenda. That would be uh that'd be great to get that on their next I'll I'll make a good plan forgotten that we
>> need to get that in sooner than later. >> I thought it was already done, but I'm not sure. And that's why it's a good idea to make sure I know. I can let you guys know for sure. All right. Anything else? Good. Okay. So, pursuant to Massachusetts General
Law Chapter 30A section 21A paragraph 7 to comply with or act under the authority of any general law. Mass General Law Chapter 59 section 60. The board will review and or vote on matters that are confidential under law, including but not limited to real estate abatements and exemptions. The board of
assessors will not reconvene in open session afterwards. I, John Kaine, make a motion to go into executive session. Can I have a second? Second. >> All in favor? John Kaine? Yes. Dean Ranch? Yes. Bill Brown? Yes. >> Board of Assessors will now go into executive session.