===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , NOVEMBER 20, 2023 BILOTTA ROOM, LUNENBURG TOWN HALL Present Members: Vice Chair Sarah Cammer, Chair Brian Laffond, Clerk John RabbiƩ, Interim Principal Assessor Rena Swezey. CALL TO ORDER The meeƟng opened at 6:36 PM. OPENING COMMENTS  Board Comments - John RabbiƩ shares informaƟon regarding the senior work off program that takes $2,000 a year off on taxes. - John Rabbi Ʃ looked at CAI property card and the Vision property card and noƟced a discrepancy in the assessment amount. John RabbiƩ shared that he is worried that the informaƟon is being pulled and the numbers aren’t lining up. John RabbiƩ suggests that Brian Laffond sit down with operaƟons and the town manager to see if there is a system leak and find out why that’s happening. Brian Laffond believes this is a mis-characterizaƟon. Rena Swezey confirms that the Vision system is not currently up to date and the informaƟon is not correct. Sarah Cammer suggests adding this item to the next agenda, so members can read and review prior to having a discussion.  Public Comment - No public comment. OLD BUSINESS  Approve Minutes of: October 11, 2023, and November 6, 2023 -T h e m e eƟngs from October 11 sƟll need to be reviewed by the Board to fill in gaps in minutes due to audio issues. - The minutes for November 6 th were not approved as wriƩen and amendments will be made. John RabbiƩ has numerous correcƟons and/or specific wording to be included. Brian Laffond has noted all of John Rabbits addiƟons and will make the necessary adjustments. Sarah Cammer has 2 correcƟons that she will give to Rena Swezey and Brian Laffond to adjust minutes. - John Rabbi Ʃ informs the Board that the minutes from the September 27th meeƟng are not currently on the town website. Brian Laffond and Rena Swezey will inquire to get them added.  Review and Approve Invoices, Expense Vouchers, Payroll, etc.  Status Report from Interim Principal Assessor ===PAGE 2=== - Rena Swezey has been working with th e tax collector, Marlene, and they are geƫng files ready for the third quarter billing. Rena Swezey has met with Vision, and she is working on creaƟng a data collecƟon manual. - John Rabbi Ʃ quesƟons if there is a schedule or plan. Rena Swezey states the schedule being used is from the DOR and is being used as guidelines. Brian Laffond has a meeƟng scheduled with Mike Tarello and DOR on December 5th to create a more detailed list with a schedule.  Status of Community Outreach Senior Center - Senior Center John RabbiƩ and Rena Swezey are going to be seƫng up a meeƟng prior to their presentaƟon regarding exempƟons. The senior exempƟons can start to be filled aŌer the first of the year.  Status of requests for improved collaboraƟon with Town Manager - Insert for Q3 Property Tax Bills John RabbiƩ suggests some sort of aƩachment with a visual or Ɵmeline could be beneficial to provide. Rena Swezey states that all informaƟon being provided is on the website and only certain things can be put in a leƩer in a tax bill. Brian Laffond agrees some visuals will be helpful. Brian Laffond will talk to Heather Lemieux to discuss it further. -E x i s Ɵng Contracts The Board wants a copy of all contracts. - Future RFP Development Brian Laffond will be meeƟng with CAI, DOR and the town manager.  Discuss response to extensive ciƟzen quesƟons. - i.e. Derner, Lucks. There were 30 to 35 quesƟons that were received by the public. The Board will give this list of quesƟons to Nate Cramer to get his responses. Once answers are received, they will be added to the website. APPOINTMENT - 7:00 p.m.  QuesƟons for MFS: Nate Cramer Rena Swezey sent a list of quesƟons to Nate Cramer prior to the scheduled meeƟng. Below are the public quesƟons with a response by Nate Cramer. - Why is there such a di fference in the percentage of total value for below average, average, and good properƟes? o Sales were used to determine the adjustments which were based on trends that were seen specific to waterfront properƟes. -I f w e a r e m e nƟoning curves and calculaƟons in the answer, can we see a diagram and walk through the calculaƟons? o The calculaƟon uses only sales data. Percentage differences are based on the sales of the different Ɵers. - When are assessed values considered lo w compared to current sales? How did you determine how much to increase? ===PAGE 3=== o The determinaƟon is based on the assessment to raƟo sale. The current assessment is divided by the most recent sale price of that property. The median ASR for the whole class is between 90% and 100% of market value. Typically, towns tend to run at 95%. - When assessed values are higher than current sales how do you determine how much to decrease values? o Same answer as above. There may come a point when the assessed values trail behind what the markets are showing, and values may become higher than what they could sell for. - What market factors should be implemen ted around town and where in order to accommodate differences between the quarƟle’s ranges? o Some suggesƟons that were previously menƟoned include topography, fire roads, easements, and right of way. - How is an assessor to know when it is more appropriate to follow the qualified sales method your group chose versus the original method Lunenburg followed for the past year? o Nate Cramer states that CJ did his calculaƟons the correct way based on the informaƟon he had and what he was familiar with. What he was not aware of was that most of those sales were not representaƟve of most of those homes on the water. - What checks and balances ar e missing from the Lunenburg office that you’ve seen in other town? o Lunenburg is a 2-person office, and all the values are calculated in-house. Mike Tarello would have a beƩer answer as he is much more familiar with the communiƟes that are around Lunenburg. They are aware of the trends and what to look for. AddiƟonally, the tax rate dropped $3 dollars which is a red flag, and 15 cents is considered a big change. QuesƟons from John RabbiƩ - When you met with CJ did you build fit models to arrive at those numbers? o Stats were used including the ASR, codes, and guidelines. There are requirements that need to be met through the commissioner of revenue that Ɵghtened up those numbers. The data provided was not Ɵered and there was only one price of land no maƩer where it was on the lake. It was one price per square foot universally. - Is there any de finiƟon to use to define slopes for topography. o There are a lot of gray areas. If there is more than a 45 degree slope it is considered to be a non-usable area. - How do you grade a bathroom or kitchen? o There is a place on the property cards to list extra features. This will add more value. The grade refers to the quality of construcƟon. It’s very rare to change the grade of a property unless the home was completely guƩed with renovaƟon. ===PAGE 4=== NEW BUSINESS  Website improvements o Melrose vs Lunenburg review Melrose has a very extensive website. John RabbiƩ believes there are a lot of things to be added to our website including a site map. John RabbiƩ also believes there should be addiƟonal informaƟon for seniors since a third of the town’s populaƟon are seniors. Brian Laffond suggests puƫng together an archive of documents that are old and not as relevant. Brian Laffond volunteered John RabbiƩ to work with the person who runs the town website to help evolve. o Other suggesƟons  Neighborhood map once one is completed.  A secƟon for commonly asked quesƟons.  Field InspecƟon Manual / Data CollecƟon Manual draŌ review Brian Laffond quesƟons when a draŌ will be able to review. Rena Swezey hopes to have a draŌ within the next few meeƟngs. This topic has been added on the agenda for the December 4th meeƟng.  PotenƟal for ad-hoc ciƟzen commiƩee(s) to aid Board members. o There has been interested by residents looking for a way to help. o Brian Laffond believes the Board should take as many resources as possible. Brian Laffond also states any ciƟzen would be a non-voƟng member. Brian Laffond will do some addiƟonal research. o Rena Swezey states that veterans and seniors’ informaƟon is confidenƟal. o John RabbiƩ suggests this may be a good opportunity to potenƟally train people for the future of the Board. FUTURE AGENDA TOPICS  Review and Approve Senior / Veterans ExempƟons RecommendaƟons are sƟll being developed and will be added to upcoming agendas. The bullets below were added as an agenda items for the next meeƟng. o Discuss implicaƟons for FY2024  Review and Approve Chapter Land ExempƟons  SoŌware – Xembly discussion  Policy Establishment / Review o Land Value Policies / Propose Criteria o Building Value Policies / Propose Criteria: New Categories o Data Storage. (i.e. Reason for previous approval of abatement) ===PAGE 5=== o Document Control CLOSING COMMENTS  Public - Anna Lockwood- 91 Main Stre et– refers to a prior meeƟng regarding rules and responsibiliƟes. She menƟons her experience with the gray area and how it was helpful. It can be used to create accountability in small groups and the gray area shouldn’t be eliminated. - Carl Luck – 50 Sunset Lane-shares he is happy that the Board is addressing quesƟons from the public. States the answers from Nate Cramer were so high level that they weren’t helpful to him. At a prior meeƟng with different Board members a draŌ was presented by Nate Cramer and wanted it published. When the final report came out 3-4 weeks later the numbers were ridiculous. Carl Luck requests a copy of the draŌ to see what changed and why. He requests to see the math and the Board will reach out to Nate Cramer and request that informaƟon. - Phyllis Luck – 50 Sunset Lane- suggests that people can work in subcommiƩees to gather data and informaƟon from other towns.  Board Comment - Sarah Cammer suggests some future ag enda items should include an update on senior policies and create a list of changes or addiƟons to the website. - John Rabbi Ʃ suggests a Master Project Plan: topics to include policies manual, organizaƟon chart, contract suppliers, senior outreach program, Ɵmeline of when items can be addressed, and invesƟgaƟon of property cards. -B r i a n L affond suggests subcommiƩees for addiƟonal help or an addiƟon of members to the Board. ADJOURN TO EXECUTIVE SESSION - MoƟon to Adjourn by Sarah Cammer, seconded by John RabbiƩ to enter into ExecuƟve Session not to return to Open Session aŌer exiƟng ExecuƟve Session. Roll call vote. ADJOURN The meeƟng closed at 9:04 PM.