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an al Apt
TOWN OF LUNENBURG
BOARD OF ASSESSORS
P.O. BOX 135
17 MAIN STREET
LUNENBURG, MA 01462
RECEIVED & FILED
JAN 09 2013
LUVENBURG TOWN
CLERK OFFICE
Minutes from the Board of Assessors meeting held: December 4, 2012
The meeting opened at 6:00 pm.
Present: Chris Comeau, Chairman, Board Members: Louis J. Franco & Matthew J. Papini, Sr., Regional
Assessor, Harald Scheid, and Louise Paquette, Administrative Assistant.
Board reviewed and approved abatements, expense vouchers, commitments, warrants, and minutes from
the meeting held on November 13, 2012
Louise presented 4 statutory exemption applications. The Board reviewed and approved all 4 applications
totally $6,594.85. The Board reviewed and approved 12 Tax Work-Off exemptions in the amount of
$7,970.00.
Harald reviewed, presented and made recommendations on the remaining six Chapter applications which
were tabled last month. The applications in question had issues regarding late filing date, no evidence of
supporting documentation verifying income for Chapter 61 A (Agricultural/Horticultural), and expired
Forest Management Plans. BOA reviewed the applications and voted to approve four of the applications
and made note that the classifications will NOT be approved in the next fiscal year if the owners do not
comply with all application deadlines and procedures.
The remaining two application decisions are as followed:
The Board reviewed an application regarding property at 305 Flat Hill Road. Harald stated that the
application failed to show evidence that the 19.04 acres classified as Chapter 61 A (part of the 97.04
acres) is actively participating in haying as indicated as the use for this property. The property owner did
not certify that the property is being leased during the period to which this application applies. Owner
stated on FY14 application that income receipts or "proper supports" will be filed with next year's
application (which will be a FY2015 application). Harald reported that the remaining 78 acres is under a
Chapter 61 Forest Management Plan and stated that the plan was recertified in June 2008 and is good
through plan period Sept. 2018. The Board reviewed the application and voted to remove the 19.04 acres
classified under Agricultural/Horticultural and approved the remaining 78 acres classified under the Forest
Management Plan. Harald will send notification of the Boards' decision.
The remaining application was filed on October 4"* for property located at 400 Howard St. The total
acreage of this property is 147.002 acres and excluded from the Chapter 61 A Lien is a 4.5 acre parcel.
The Chapter 61A classification is on 142.002 acres. Harald stated that the property is under Forest
Management and the property previously supported a 25 acre chicken farm. In reviewing the
application, he noted that the Forest Management Plan expired in March of this year and that the farm is
no longer in operation. He also stated that the BOA is in receipt of a letter received 12/03/2012 from the
property owner's attorney declaring, "Notice of Intent to Sell Agricultural Land". Before the BOA
discussion, Chris recused himself from the discussion and vote due to personally knowing the applicant.
After review and discussion, the remaining Board Members voted to deny the application based on the
information Harald presented. Harald will send a letter informing the property owner of the Boards'
decision. Louise informed the Town Manager of the letter we received.
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Harald reported that a rollback tax was collected on 1.58 acres/ portion of 137 Leominster-Shirley Rd. He
presented a Partial Release Lien for property owned by Padula/Lunenburg, LLC. - Chapter 61A
Agricultural/Horticultural land The property release is a portion of Assessor's Map 146, Parcel 7 fronting
on Leominster-Shirley Rd, being approx. 2.5 acres out of 9.14 acres described in the lien, of which a . 092
acres building site which had already been excluded from classification (1.58 acres being the actual land
release). The lien was originally filed on Sept. 16, 2010 with the Worcester North Registry of Deeds.
Board reviewed and signed the partial release. Louise will send to the Registry of Deeds for recording.
Harald reported that the property owner did not return the FY14 application and does no longer wish to
participate in the Chapter classification.
The property will no longer be granted the Chapter exemption
but the lien will remain on the remaining .76 acres for 1501 Rear Lancaster Ave. and 6.64 acres on 137
Leominster-Shirley Rd.
Harald gave an update regarding the 2009 PP abatement for Verizon. He presented a Memorandum that
he sent on 11/27/2012 to the Town Manager, Accountant, and Tax Collector. (See attached)
Louise reported to the BOA that a letter was received and co: to the Town Manager on 11/15/2012 from
the Assessor's Office in Ashby. The letter is to notify the BOA that the Assessor's Office in Ashby wishes
to withdrawn from the Cooperative Assessing program effective the end of Fiscal Year 2013. The letter
states "that this will allow each town to structure its support contract individually, focusing on priorities and
the immediate needs to help improve both the service and value obtained". Harald gave a brief
explanation where Ashby is coming from. Chris shared the history of the formation of the Cooperative
Program and expressed the benefits and importance of the "Regional/ Cooperative Program". Chris
stated that he was not in favor of the discontinuance of the program but stated that each community has
the right to withdrawn from the cooperative program. The Board recognized Ashby's withdrawal and
requested that Louise contact the Administrative Assistant to inform her that they reluctantly accepted
their decision. Louise reminded the Board that RRG's contract will end at the end of this Fiscal Year.
Harald gave a brief update regarding the tax billing process stating the proposed tax rate of $17.30 still
needs to be certified; the recap is to be completed by the Town Accountant. Harald spoke of the
possibility that the rate may be delayed due to the borrowing of monies to cover the 2011 ice storm;
Selectmen to meet on the issue tonight. Louise reported that the upgrade to a newer Munis version 9.3
has presented many problems as well as having less assistance in the billing process.
Department Head Budget Meeting with Town Manager Update: Harald will speak with David Manzello
regarding this past Monday's meeting.
PP Property Periodical Update: Harald stated that he presently has one of the RRG staff identifying
businesses in town. He stated that this staff member has been performing this task for other town and
has been successful in generating an additional $200,000. Chris wants the PP bids for proposal for the
assessment project to go out as soon as possible and which require getting in touch with the Town
Manager.
Louise reported that Cartographic Associates have yet to respond to a 11/26 email regarding the
omission of the three reduced size replacement maps. The Board did not sign the 2013 Tax Map
Maintenance Contract yet. Louise agreed to contact the company representative, Tim Fountain by
phone.
The Board voted to meet on Tuesday, January 8, 2013 at 6:00pm. Meeting adjourned at 7:25 pm.
Respectfully Submitted,
Louise Raquette
anne taquette
Administrative Assistant
To the Board of Assessors
RECEIVED & FILED
JAN 09 2013
LUVENBURG TOWN
CLERK OFFICE
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SHE
...
Oliver Mutch, Chairman
Melissa Coyle, Member
November 15, 2012
Board of Assessors
RECEIVED NOV 19 2012
Town of Ashby
895 Main Street, Box 3
Ashby, MA 01431
978-386-2427 × 15
Charles Pernaa, Member
Harald Scheid, Regional Assessor
RECEIVED & FILED
JAN 09 2013
LUVENBURG TOWN
CLERK OFFICE
Board of Assessors
Town of Lunenburg
17 Main Street, PO Box 135
Lunenburg, MA 01462
Re:
Cooperative Assessing Program
Given Ashby and Lunenburg's unique needs to negotiate specific on-going
assistance from our professional assessing contracts, the Ashby Board of Assessors
has decided to withdraw from the Cooperative Assessing Program effective the end
of Fiscal Year 2013.
This will allow each town to structure its support contract individually, focusing on
priorities and immediate needs to help improve both the service and value
obtained.
Regards,
Ashby Board of Assessors
cc: Lunenburg Town Manager, Kerry Speidel
Ashby Assessors Office Hours: Monday / Wednesday / Thursday / Friday 9:00 AM to 12 PM.
Wednesday Evening 4-8
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Town of Lunenburg
Office of the Board of Assessors
PO Box 135 Lunenburg, MA 01462
978-582-4145
Louise Paquette, Administrative Assesso
Tarald M. Scheid, Regional Tax Assesso
David Manzello, Associate Assessor
ouis J. Franco, Memb
November 27, 2012
MEMORANDUM
TO:
Board of Assessors
Town Manager
Town Accountant
Tax Collector
Harald Scheid, Regional Assessor
Verizon New England Abatement
FROM:
RE:
Greetings:
Early in September assessors across the Commonwealth received notification from attorneys
representing Verizon New England that the Massachusetts Appeals Court had reversed an
Appellate Tax Board decision on the telecommunication company's fiscal year 2009 assessment.
You might recall that several years ago, DOR reported to cities and towns substantial increases in
telecom assessments relating to the taxation of poles, lines, and conduits over public ways.
Apparently VNE had been taking advantage of a loophole in Mass law that they believed
exempted such assets from taxation.
VNE appealed the DOR's assessment to the Appellate Tax Board. Remember, DOR reports the
valuation of land-line telecommunication companies to local boards of assessors for billing, but
abatements are filed directly with the ATB. The ATB ruled favorably on the DOR's assessment.
Assessors believed that the appeal had reached a conclusion, but now we learn that the ATB's
decision was overturned.
We were advised back in September to hold off on issuing abatements until a conference meeting
PrATE paginate, mR ropes taid on andober beand onelisted hat communties should
proceed to issue refunds.
Regretfully, I must recommend that we proceed with payment which presently stands at an
012men uno the assessors overlad an suit foe disca, year 19 9 is sest through Deember 3
abatement, funds will have to be found to pay the accrued interest. Perhaps Karen Brochu car
advise us on which account the interest portion of the refund can berpaid.
Regretfully,
arald M. Scheid, Regional Tax Assess
Town of Lunenburg
RECEIVED & FILED
JAN 09 2013
LONENBURG TOWN
CERK OFFICE