===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , DECEMBER 18, 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 6:30 PM. OPENING COMMENTS  Board o John RabbiƩ discusses the tax reform regarding the senior work off program. The new law states the work off program has been raised from 1,500 to 2,000 a year. o John RabbiƩ has some quesƟons regarding the classificaƟon hearing. Rena Swezey confirms that only a recommendaƟon from the Board of Assessors is made regarding whether to go with a single rate or a split rate. The Board of Selectman makes the ulƟmate vote. John RabbiƩ has found an extensive classificaƟon presentaƟon from the city of Melrose. Rena Swezey confirms that Nate Cramer knows exactly what goes into the presentaƟon. John RabbiƩ requests to be more involved.  Public o Carl Luck - 50 Sunset Lane- raised concern that on the current Vision cards lakefront property owners have an addiƟonal percentage added. The abatements valued at average were raised an addiƟonal 4 percent and the homes listed as good were raised an addiƟonal 8 percent. Brian Laffond requested a list of quesƟons regarding concerns similar to the quesƟons listed below. - Will the 2023 and 2024 property cards not be used by the current contractor? If that’s not true what will be used from the current database and what won’t be used? - Will the 2023 vision cards sƟll reflect the 135% across the board in case and not the abated values? - How will the abatements be communicated to the contractor or is this something they don’t even consider? - Is the whole town starƟng new or just the lakefront properƟes? - When can we get these new answers? - When will inspecƟons for properƟes be scheduled? o Rena Swezey confirms that Vision has someone out right now reviewing all the properƟes that have sold. Municipal Finance Services (MFS) crew will be out in the first couple weeks of January doing drive-bys and checking property cards all over town. They will be reviewing the data on the property cards. ===PAGE 2=== OLD BUSINESS  Approve Minutes of: April 4, 2023, October 11, 2023 (Gap), November 20, 2023, December 4, 2023 (if ready) o The minutes from April 4th with the Select Board have been recreated. MoƟon to approve the minutes by Sarah Cammer, seconded by John RabbiƩ. All in favor. o The minutes from October 11th have been modified several Ɵmes. MoƟon to approve minutes with modificaƟons by Sarah Cammer, seconded by John RabbiƩ. All in favor. o MoƟon to approve the minutes from November 20th meeƟng with modificaƟons by John RabbiƩ, seconded by Sarah Cammer. All in favor. o MoƟon to approve the minutes from the December 4th meeƟng with modificaƟons by Sarah Cammer, seconded by John RabbiƩ. All in favor. o There was menƟon of a meeƟng on June 7th. The board was unable to find any notes or videos. It may not have been a public meeƟng.  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc. Backlogged invoices were signed, and Rena Swezey will review with Heather Lemieux. Myleen Mallari has requested the third quarter esƟmated bills be signed. Myleen Mallari has pulled out just the third quarter esƟmated bills from the first and second quarter. It will be the same payment as the last 2nd quarters. The 4th quarter will be the actual bill that will be adjusted. Rena Swezey provides the Board with a requested signature of affidavit from the resident purchasing 801 Lancaster. The resident acknowledges that he will keep the chapter lien. Once the applicaƟon ends in December a new applicaƟon will be submiƩed. The old lean will be removed, and a new lien will be put into place. Brian Laffond signed the document and Rena Swezey will return it to the aƩorney.  Status Report from Interim Principal Assessor (Rena Swezey) The kickoff meeting with Mike Tarello took place. Also in aƩendance was Heather Lemieux, Becky Boucher from the DOR, and Brian Laffond. Mike Tarello explained what he has started with and what Vision will be doing and their process. The full field review will start on January 15th. Mike Tarello stressed the importance of geƫng everything on the website. Once preliminary evaluaƟons are received, they will be posted. There is a period between preliminary cerƟficaƟon and final cerƟficaƟon where selecƟve changes can be made. The board is requesƟng Mike ===PAGE 3=== Tarello to come in for a meeƟng to review and explain how he reached the answers relaƟng to the land curve. DOR representaƟve Becky has updated the work plan from last year. It shows Ɵmelines and who is compleƟng what work. The senior work off program has ended for the year and will start again January 1st. Tax classificaƟon hearing is scheduled for March 12th and the tax bills need to go out on March 31st. There is a suggesƟon by the Board to discuss the possibility of budgeƟng for a part-Ɵme data collector with the Town Manager. Sarah Cammer has a quesƟon related to the number of neighborhoods and if Mike Tarello has any recommendaƟons or suggesƟons. Rena Swezey confirms the town currently has 5 neighborhoods. John RabbiƩ has a quesƟon about when abatements requests are due. Brian Laffond states normally the bills will go out January 1st and the abatement requests need to be back by February 1st. This year in Lunenburg the bills will go out for March 31st will be sent out and the abatement runs unƟl May 1st.  Status of Community Outreach o Senior Center (Jack RabbiƩ) The tentaƟve presentaƟon date is early March as applicaƟons are due back by April 1st. John RabbiƩ has a quesƟon relaƟng to 41C and 41C 1/2. Rena Swezey confirms that at the town meeƟng 41C was chosen because it is the most beneficial to our seniors. Sarah Cammer states that the town meeƟng approved 41C and that’s what is on record currently for this fiscal year. Jack will invesƟgate further. This would have to be proposed at the town meeƟng for them to take a vote. o Develop “How to Read Your Vision Card” (Sarah Cammer) The Town of Concord has a 2-sided document that explains the assessment process. It shows how they come up with land curves, site index, excess land. AddiƟonal there are construcƟon details on houses that include the code to grade factor and data manual. Sarah Cammer requests the board members review and provide feedback. ===PAGE 4===  Status of requests for improved collaboraƟon with Town Manager o Insert for Q3 Property Tax Bills There is a finalized insert that both Myleen Mallari and Heather Lemieux have reviewed. o Future RFP Development  Status of Website improvements (Jack RabbiƩ) The Board suggests creaƟng a secƟon enƟtled assessors reference materials. This can include links and videos. John RabbiƩ shares that there is a video from UMass about taxes and how taxaƟon works. John Rabbit confirms that this video can be made Lunenburg friendly. Sarah Cammer suggests adding the video about the levy and the 2 ½ percent and how new tax growth works with the levy. Rena Swezey suggests sƟcking to the MAAO informaƟon. Brian Laffond requests John RabbiƩ inform the board about what is being rolled out at different Ɵmes.  CAI – Currently we “freeze” Property Record Card as of January 1 each year There was a discussion about the property record cards being updated more frequently. Rena Swezey shares this can be done on a quarterly basis but the changes to CAI are very specific. Rena Swezey will discuss with Mike Tarello and make a recommendaƟon to the Board.  Review Property Cards for recent abatement requests / InvesƟgate differences John RabbiƩ has reviewed 10 property cards and condos. Brian Laffond states that condominiums do not value the building separately from the land and it is built into the sales value. Rena Swezey states that if someone is buying a condo, they are only buying the unit and the land is common. Rena Swezey will start by looking at vacant land sales to get an idea of how much vacant land is worth. o Assessment ReconciliaƟon – Sample Findings (Sarah Cammer) This was not discussed.  Discuss response to extensive ciƟzen quesƟons. - i.e. Derner, Lucks, BlaƩ. o Determine Work-plan Some resident quesƟons have been answered but they need to be consolidated.  CorrecƟve AcƟon Request proposal (includes Tracking / Closure) John RabbiƩ proposes they uƟlize the ISO 18094 format and build a database to support.  PotenƟal for ad-hoc ciƟzen commiƩee(s) to aid board members ===PAGE 5=== A proposal was received from a resident in the town. Some of the proposed projects can’t be completed due to confidenƟality. This topic will be added to the agenda for the next meeƟng. NEW BUSINESS Sarah suggests asking for access to the MicrosoŌ database and a one drive so the Board can share documents. FUTURE AGENDA TOPICS  Review and Approve Senior / Veterans ExempƟons o Discuss implicaƟons for FY2024  Review and Approve Chapter Land ExempƟons  SoŌware – Xembly discussion  Schedule Future Zoom Session for Public Q&A with Nate Cramer  Staffing recommendaƟons o Brian Laffond and Rena Swezey will discuss further. NEXT MEETING  January 8, 2024 - Note: at Senior Center  January 22, 2024 - Closed meeƟng for exempƟons and chapter land signing.  January 29, 2024  February 5, 2024  February 19, 2024- TentaƟve date CLOSING COMMENTS  Public No public comment.  Board Rena Swezey requests a meeƟng with the Board to sign all the exempƟons and chapter lands. These are not public so it must be a closed meeƟng. MulƟple signatures are needed. ADJOURN MoƟon to adjourn and enter into ExecuƟve Session, not to return to Open Session aŌer exiƟng ExecuƟve Session by Sarah Cammer, seconded by John RabbiƩ. The meeƟng closed at 8:47 PM.