It is Wednesday, October 27th at 5:33 p.m. in conference room 2. The meeting for the board of assessors is now in session. Call to order. John Kaine here. >> Dean Horic here, >> Bill Brown here, >> and Randy H, director of assessor is
here. First on the agenda is public comment. Have any public comment? We get several people on this, but I don't see anything that wanted to say anything. >> See public comment. Next on the agenda
is to review the minutes of the October 1st, 2025 meeting. Get a motion to approve. >> Motion to second. I can. >> Oh, what we do is we sign it. You review
it. There we go. Yes. Yes. Yes. New business. Can I get a motion to approve the September motor vehicle abatements? Make a motion to approve to September. >> Second.
>> Second that. So these are this I guess but this is a >> an invoice color. Can I get a motion to approve the motor vehicle warrant and commitment number five? Make a motion to approve
warrant. >> Number five. >> I second that. >> Favored Kane. Yes. >> Yes. >> Bill Brown. Yes. And I get a motion to approve the quarterly invoice for CI Technologies.
Make a motion to approve the quarterly invoice for CI Technologies. Second that motion. >> All in favor. John Kane. Yes. >> Dean Ranch. Yes. >> Bill Brown. Yes. >> Can I get a motion to approve the
invoice for HHCAA seminar? I make a motion to approve the invo CAA fall seminar. Second that motion. All in favor? John Kane? Yes. >> Dean Hatchic. Yes.
>> Bill Brown. Yes. >> Says for the hand in Hampshire County Sessions Association. Can I get a motion to approve the invoice for WB Mason office supplies? I'll make a motion to approve the W
Mason office supplies invoice. >> Second that motion. >> All in favor? John Kane? Yes. >> Interest. >> Bill Brown. Yes. >> Can I get a motion to approve all statutories?
>> Make a motion to approve all statutories. >> Second that motion. All >> in favor? John Kaine? Yes. Dean Harach. Yes. Bill Brown. Yes. And I get a motion to approve all chapter 61B applications.
>> Make a motion to approve all chapter 61B applications. I second that motion. >> All in favor? John Kaine? Yes. Yes. We'll sign all. That's together. That's fine. These ones here where they
Is system. Excuse me. Is the meeting still going on? >> Yes, it is. We're signing >> after we're done signing. We'll we'll start discussing more things.
>> Did I do it again? >> Yep. We just sign them too. >> Gotcha. Yes. Um, so do you want to give us a update of what's happening? >> Uh, what's happening in the office? Yep. So, what we're doing is preparing for classification
and we have our consultant in. He's helping crunch the numbers and looking at the adjustments that need to be made in the database and getting ready to hopefully submit by tomorrow. We're we're hoping to the Department of Revenue for our approvals. So, starting
that process and getting everything approved prior to classification hearing. uh can't really schedule that yet until we have the um approval, but hopefully for the first or second week in um November. Well, the first week might be a little
um ambitious, but um trying to get things settled and um so that we will be able to vote and it's not on the week of Thanksgiving. >> Okay, cool. What is the date of come back with
as far where we talked about last last meeting? >> The date of comeback, >> how much how many properties are affected by that? >> Um, so as far as our you know uh latest controversy, you know, I did see uh was
looking at the article in the paper and um or on just online. And I was looking online and it said that the 50% of the properties value was not correct and that was not right. And so we reviewed 36 or 35.69%
of the single family properties. And um you know of those about 80% had a an increase of 20% or less. And so I could do the breakdown of the numbers if you think it would be appropriate. >> No, I was just curious about the the percentage wise. So it is less than than
they had thought. >> Yes. >> Less than has been officially put out there. That was what we did. You know, it was 35.69% of the single family properties. So we have uh 383
and we reviewed,36. And so um yeah, the average increase is 34,500. Um, and that was some of the other statistical information. Yeah, I mean that's something that came
about as part of the review of uh it's a what we refer to as a data quality study that a representative from the department of revenue does and we gave them a sample of properties and then we'll get back from them um you know different things about the
properties or that that's part of the process and they're doing investigation and then out of that sort of and other things that happened came review of the property. So, we're doing those and um yeah, uh we wanted to just make sure
that people know about the the public disclosure period. So, we're going for classification and so uh part of that process because we're in a reval year is public disclosure. So, for a minimum of five business days um uh no less than five and usually they
like to see you do at least 10. Um uh the information will be out there and available to the public. So we'll have it here in the assessor's office. We'll put it down at the senior center. Um it will be in the library. We'll have it available online also for people to to
uh to look at. And if they feel that their value is not correct, it's the time to bring it to our attention. And if it's something that we can't resolve right away, then we would be encouraging them to file an abatement and um that is, you know, so that we can uh take a
look, you know, we are assessors and but we assess a mass. We're doing all the ranches together. We're doing all the caves and colonials together. Um and what's the difference between an assessor and appraiser? An appraiser concentrates on one property and homes
in on it and fine-tunes all the details. So, when we apply for an abayment, it allows us to put our appraiser hat on and then go out and part of it would be an inspection, but we want to make sure that we have all our data right and um make sure that we have an accurate value. And so, um that would be the time
to apply from January 1st until February 3rd because the first, you know, 30 days after January 1st, but the 1st of February falls on the weekend, so it be until the following Monday, which would be February 3rd. And uh we also talked about having uh ask the assessor night.
So have one night when the public can come in and ask questions and um we're not encouraging everyone to apply for an abatement, but if you feel that there's something wrong with your value, come on in when that I can do something about it. If you want to complain uh after February, well, that's fine. And if
there's something wrong, I can fix it. But I can't do anything about your tax bill or reduce it or give you any money back for this fiscal year. What what's the expected timing of that review period when the values will be in front of homeowners for for >> Well, like I said, it'll be no less than
five business days and um they like to see you go up to 10, but in many cases you're trying to push everything through so they can get a your approval. So depending on how quickly we have it done, the the longer um period of um you
know public disclosure, we'll be able to >> Do we expect it to be the end of November or end of >> No, no, this will be probably mid November. >> Mid November. >> Yeah. Because we're submitting our information this week and it usually with a reval year takes about a week to
have the information turned around. So we'll submit this week. If we're lucky, we'll have our approval by next week and then could possibly, you know, start entertaining it at the next select board meeting um the following week. So that would be the second week of November, I guess, at this point.
And so then it would be on and if everything goes great, that you know, if everything works, then that would be great because then we'd have plenty of time for public disclosure and then to approve prior to uh Thanksgiving. We don't like that to run into holidays and we don't want to try and rush something
through when the holidays are going on. But, you know, it does come to be more of a rush because at that time you got to get everything approved so that you can get your bills ready and we need to have a sufficient time for that. So, we'll do our best to uh get everything
in timely and approved. And um even once we submit everything, there might be more questions. We need to answer those questions. Hopefully there won't be any adjustments that we have to make. But >> when are you thinking about doing the assessor night? >> Um I was thinking mid January and so I
haven't looked at the calendar but like some somewhere around the 15th. >> So if we do it on the 15th the problem is then we only have that twoe period if there is a problem. So I wonder if we do it before >> that period maybe before
>> Christmas holiday maybe mid. >> So if we have to disclose we'll be disclosing for safe say the week after Thanksgiving. So we give that another week. So say like mid December >> maybe that would be a good good time because I think anybody who's going to have a problem will will be looking for
it >> you know and they'll be ready to ask those questions. >> Yeah. >> And that way it gives people plenty of time and and you more time. Mhm. >> But when are you going to push the bills out anyways? >> The bills will be out for January 1st if everything goes as planned.
>> Change a bill if you needed to. Would that or >> that's what the abatement process is for. So there's a change that needs to happen. >> Okay. an a value adjustment that is made then um then the bill gets adjusted or what basically happens and maybe this is a good time to talk about it is that if
there is an adjustment that would be made we wouldn't be giving any money back but it would reduce the fourth quarter bill. So it went so long because we do have 90 days to consider the payment itself. It went to the point where now the third quarter bill is is paid um or we're into the fourth
quarter. you know, the refund would be issued if we got to that point and you had already paid, then we would issue a refund. But generally, we're trying not to issue a refund and it would just reduce the fourth quarter bill. I mean, if some huge discrepancy, then you could get into the third quarter bill, too, I
suppose. But um most of the time, it's something that's just uh satisfied by a reduction in the fourth quarter bill. >> So, anybody has a problem paying the bill, I mean, no matter what, you have to pay that first quarter bill. Uh yeah, first even if you think there's an
abatement, make sure that bill is paid. Otherwise, >> there's late fees and penalties. But if there is an abatement, >> you could see a reduction on the fourth quarter, that final payment of the tax year. >> Okay. >> Yeah. So, I think if we do that, ask the
assessor night mid December if you're willing to do that. >> Yeah. I mean, we could do one in January, too. you know to see how uh you know if it's wellreceived and if there's that many questions uh you know we have a lot of calls we can do another one so
um yeah like I said especially when it's it's when we can do something about it you know so there's two people responsible for every assessment okay and it's me the director of assessing or the assessor's office and the homeowner and so in between the two of us we've
got to get a data right and come to a value that we can agree upon. So I mean it's largely market driven but you know at the same time like I said that's why I'm talking about data because it's like make sure you people know what the property record card is. That's another thing I could mention is
that in the past we have had a link to uh our camera system provider vision where you can go in and look at some of your information, but it's really not a true property record card. And I'm going to be making a change where those property record cards are going to be available and you'll be able to see
that. So, uh, through our GIS application, you have the link to that, uh, vision information, but instead it's going to bring it right to a copy of your property record card that you'll be able to print out. And that's, you know, the the hard and fast facts about
everybody's valuation. So, um, that is a better opinion, a better way to look at the information. And every homeowner really should be aware of what their property record card is and understand that the accumulation of data on that property record card is what we use to
come up with your valuation. So if there's something that's not accurate, then it's that means that possibly your um your assessment isn't accurate. >> Is there anywhere online that you could find a diagram of that property record that card explain what each thing means?
I know that I have seen something similar to that but with a different camera system. I can do some inquiry with uh with vision though and see if we can get something like that cuz Yeah, that would be good. And that's something we could put on our website too. >> Yeah, just so a guide. Yeah. For all the
different parts. I mean, um, each little section will have a a little bit of a tiny header, but, uh, something to help you figure it all out. It even understand some of the other stuff once you get in to the other side. On the front side, it's self-explanatory. It's
sales information. It's your previous values, building permits, and uh, land information, but then the rest of the, you know, information about whatever improvements is on the other side. Uh let's see what else as far as anything else the office knows it's
really just the classification getting ready for it crunching numbers and getting getting all the information in so that we can get our approval as soon as possible. >> Do we have any idea of what kind of if there's going to be increases what the market looks like? >> There were some minimal increases. It
wasn't anywhere near what we've been dealing with over the last couple of years. >> So, I know that over the last 3 years, we raised our values almost about 30% to keep up with the market. >> And so, um I didn't really break it down
to a percentage yet, but I'm I'm I know that it's it's been modest compared to the previous years. So, we are going to see our values go up again cuz we have to have them go up in order to keep up with what's going on in the market. And things are still selling for more that
people are asking for. And um I I thought I was going to see it slow down a little bit and I did to a certain extent and saw things finally selling for what they were asking for maybe a little bit below here and there but um overall it's remained pretty strong and
and uh Cindy you have been entering the deeds and so you know you you've seen a lot of it too and >> um you know you can confirm that that's what's happening is that they're selling for more than they're asking for and and you know I I did see a do and and there's there's some here and there, but
for the most part, the um the market still is remaining strong, I guess. >> What kind of velocity of sales though? How many sales per month? You saying >> um I don't know. Uh but just off the top of my head,
there were 74 sales that we had um that we were using to determine where values went with the single family homes. And so, um, you know, per do regulations, you're supposed to have at least 2% of whatever property class. So, 2% at that
30 3,183, you know, and we're actually, I think it's like 4050 or something like that. And we're we're well over that of arms length sales. We have more sales than that and more transactions, but some of them are coded out because they're non arms length. And so it was a sales with
a butter or it was a sale of personal property involved. The house was furnished or um you know we we are doing our due diligence to make sure that it's just a a sale between a willing seller and a willing buyer with no other compulsions or other um you know added
factors. And so um yeah, we do have sufficient amount of sales to really see where things go. questions. So then I guess we have to talk about the abatement for 320 College Highway.
That was a Shepard um storage unit. >> I mean although are you still using Roy? Is Roy still >> Yes. Okay. because his he basically suggested their sub like you know appraisal is appropriate for the
>> Yeah. So how did we leave it with them? Were we get were we going to meet with them? Do you remember we were going to have them I don't think Randy was like it was just me and you >> right? >> Um that we were supposed to sit and make a
decision >> whether or not we could but we we we asked Roy some questions. He answered some questions and he gave this kind of detailed report and said >> he's and I I think you kind of looked at the property a little bit.
>> I may have >> and you >> but your suggestion was that he may be getting a a fair deal now >> as opposed if we did a reappraisal. >> Yeah. I felt that the values that were there were sound and I also was
questioning why we were still entertaining this so far. Uh we have 90 days as I said to entertain each abbeayment and after that it's deemed denied unless you ask for an extension and I think that it's something like that might have happened. Yeah. >> But usually you're going to give a more
of a time frame and it's going to be you know a couple weeks or a month not you know >> right this was definitely lagging >> you know. Well, he was pretty adamant, I believe, in his meeting. Was it back in
May? I >> think it was M. Yes. >> Yeah. May >> um >> he was willing to take some legal counsel into >> and I'm not sure what he could do. >> And so what he could do is he could file
the appellet tax board, but it's 90 days after he gets his notice knew of what happened. And so that really probably already should have happened. And then you know so once we get him this notice he'll have this opportunity if he wants to >> right
>> he can file file you know to the next step if you do not agree with the assessors since we're talking to the public is to file for the appella tax board. So, if you feel your value is not right and we talk about it and we still don't agree and the assessors feel that
it's a sound value and aren't willing to make any deduction, your uh your opportunity or your next option is to file for the appelllet tax board. Um there's two different ways you can file. Informal or formal. Usually, when it's over a million dollars worth of value,
it's something that just gets bumped up to formal automatically. um it gives you a little bit more information when you're going formal, but it doesn't necessarily have to be. And um yeah, for a commercial property like that, then it the burden of proof would be on the uh taxpayer to prove why
the value is not correct. And so I I'm pretty sure, yeah, as I said, within this circumstance that we feel the value is sound. The other questions that he had were that the land code was correct. That was so the land use code.
>> Yeah. So if that's correct then that's correct. Um >> there was one other potential question you had. Oh the value per square foot. You're comparing it to the other
self storage and he's on point with it. So I mean I could see that you need to have more units so the price per unit will be less. So that makes sense. So I mean we answered his questions as far as well
we just felt that the one one place was getting a definite reduction or a lower cost. So he was adamant that that he was.
Was it the Was it the appraised value or was it the the way that it was being divided? Well, and I think he had something to do with the new building also was um
he was getting charged and it wasn't finished. >> Finished. Yeah. >> And um but anytime you break ground, that's when you're >> taxed accordingly. >> You're taxed accordingly. >> Is under construction. It would be by
percentage of completion as of date of assessment. Yeah, which is January 1st, but we adopted chapter 653 of the acts of 19 88, I think. And so that we can uh capture new
growth up until June 30th. And so in a situation where something is being built, then we can go, you know, we could go out June 30th because we got to get the bills out. So I got to start working on that on June 10th. So you know relative relatively first week of
June uh whatever that percentage of completion is at that time and that's what uh we start the year with with that value. >> So what do we say when we say you >> it's either approved or denied. I guess that's what do we have his original
abatement? >> No. Do you want me to cl on it? >> If you Yeah, if you if you don't mind, you can look at it and decide on it. I think it's we'll go on what the abatement is asking for and >> but the the land use code doesn't really
make a difference. It might change some of the appraised value slightly, but >> um yeah, not not even depending on um yeah, I mean it's commercial land use code. I I'd have to see what he's comparing it to and see what it is to
really, you know, it it shouldn't it could make I guess a slight value because of the internal tables and the calculation ladder that comes up with a final number. um you know if it was if we were saying
that it's a gravel pit you know that would be a different story but yeah for the most part I think um >> well I mean so whether it's zoned commercial you know or industrial really doesn't it's not going to have a >> I think it's zoned industrial correct
>> yeah I think so that but the They're just some commercial landings. There's that's the only difference between these two parcels that we're comparing because it's the only other comparable in town. >> Yeah. There's been a lot of outfits that are buying up all of the soft storage
places. Yeah. and they're really uh adding a lot of value because you really don't have to do a lot and what to rent. >> Yeah. >> It's basically an order of as things
transpired >> but is absence about in the middle. This is Yeah. All right. [Music] Okay. So one one of his arguments was
land value com from his land to the additional attic which is a comparable property was largely different. He said his was at 66,000 per acre than they're at 19,000
per acre. There could be a multiplier that's based on the number of units. Yeah. So, it might not be. It's not an applesto apples comparison. And you know, I don't know. I'd have to look at it. Roy must have given you a recommendation on it. And did he
address? >> Yeah. And I know it's been a it's just been an ongoing thing back and forth. >> But even per unit, the the addict is charged more per unit even though it has less units. >> Yeah. Yeah. And he has he has 302
current >> the way it's assessed. He was saying that it was it one one of his problems with the appellet was he couldn't split up because he has individual businesses within the corporation
and he said it was difficult for him to show what he needed to show which >> honestly to me that's fine. I don't really think as far as property taxes go, I don't care what the business is making. I think that's
if he's making money. I mean, self storage is it doesn't matter if he's doing well or another. It's the property tax has to be across the board. So, I don't I know what he's asking what he's asking for is the building
value per square foot and the land value per square per acre. He thinks is all But by it's only off in comparison to another parcel which looking at this percent good is 30%. And is that at 50? So this
is where we're at that you know the same kind of thing of the appreciation factor. You know, we're trying to compare another property that's being assessed and compare their actual assessment, not the appra, you know, the actual
appraised value. So, what he wants is um to outline the specific reasons for continued denial. So I guess that's so rather than saying that you're just denied, I think we have to deny it and then give
him our our rationale behind it and we can give them the suggestion of the consultant that you can provide an appraisal that might Did he provide any backup information other than his opinion?
>> Um, no, just the other a couple of other parcels in town comparatively. >> And are they also storage unit places? >> Um, for the land, one was a storage unit for the building square foot dollars per square foot used um interstate building
supply. So, similar size building. Yeah, it's really it's not like an apples to apples comparison really. >> Well, and the thing too if you look at it that it's the percent good, right? And Interstates at 30% and he's at 50%.
>> So when you look at the assessed value of Interstate is actually higher, but then the tax value is >> less just for that. >> But uh his is just built and >> Yeah. So no, I'm not saying it's incorrect, but that's that's the discrepancy. Yeah. Cuz how long has that
building been there? And it's receiving depreciation. Yeah. >> From 1974 or something like that. >> It was 76 or something. >> Yeah. >> Yeah. Okay. So I think if we if if we could if the department
could give him a list of reasons why it doesn't meet those things you know he if you if you look through this he asked you know for the dollars per square foot and those different items. >> I understand what you're saying and actually that's the way I like to handle
abatements too. I believe that your concern is you want to make sure that you're addressing what he's bringing up his concerns. Do you want to have an answer for what needs there? Not just, you know what, no. >> Yeah, >> just no. What's the answer to this? If the answer is no, you know, go away. No,
that's not the way I like to operate. So, yeah. >> Um, I can uh I can talk to Roy and we can put down some specifics or answer those questions directly. He did talk to me a little bit about it and I think that, you know, part of the land is an adjustment per unit. Um,
>> okay. But we can address those questions and give him a little bit more to go on or or just make sure that we're answering the questions and addressing what his concerns are. Yeah. Giving him an answer for it. I'm not saying he's going to like it, but we'll give him an answer,
>> which I think he I think he would rather an answer that he didn't like than just a, you know, no answer at all. >> No answer. >> But I think we can address >> I didn't have time to look at your >> Yeah. >> That would be no good. you know, the land value is this for this reason, you know, and that I think the building
value of that appreciation factor is >> an important point to, but there's a couple questions he had. If we could answer those and >> and then give him the next steps to come back and decide what he wants to do. >> Yeah. Well, you know, I would uh I would say make your vote with the
pending that we're going to answer those questions. Well, I mean this nine regardless. So, >> yeah. Okay. It sort of at this point it almost is, but let's make it official. We will address his uh his concerns >> and then he'll have the option to uh
take it further if he wants. >> Okay. >> You know, at which time more of a burden of proof would be on him and he's going to have to do a little bit. Well, I don't know. You know, we'll have to see. But he would it would be in his best interest to be better prepared if he was going to go further.
[Music] Yeah, I want to raise it. >> So, >> we'll make I say a motion to deny the abatement application pending the director of assessment addressing the questions that Mr. Samson had in his
abatement directive. >> Yeah, >> something along those lines. >> That makes it sound like you're not. It's only once we have the questions answered that you're going to deny it. But really, you should deny it. I think >> yes need to be official and then
>> you know uh >> that's in addition those questions will be answered along with the reply that we have 10 days to send to him basically when you vote you have 10 days to notify them. >> Okay. Will we answer those questions in the 10 days? >> Yes.
>> Okay. So the motion to deny y and then make a motion for the chairman to answer those questions to force you don't wait the 10 days and and run into a wall. >> I don't make a motion to deny that debate.
>> I make a motion to deny the 320 is it college highway? Yeah. Um, >> payment application or should we say? Well, you can. Okay. Baitment application. So, I make a motion to deny the 320 college highway
abatement application. >> Second. >> Second that. >> All in favor? John Kane? Yes. >> Dean Hatchic? Yes. Bill Brown? Yes. Okay. and then vote on make a motion that
myself and Randy will answer these questions that he had. >> Okay. So, I'll make a motion that John Kaine and Randy the assessor will answer Mr. Sheepard's questions within 10 days. >> I second that motion. Okay. All in
favor? John Kane? Yes. Dean Ranch? Yes. Bill Brown? Yes. online. >> Okay. So, seeing nothing, we will look for a motion to adjurnn. >> I make a motion to adjourn tonight's meeting. I second that motion.
>> All in favor? John Kane? Yes. >> Dean Hatchek, yes. >> Bill Brown, yes. >> And the meeting of the board of assessors is adjourned at 6:16. Thank you for joining us.