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Select Board Meeting Minutes November 25, 2025 Page 1 of 4  
Town of Lunenburg  Select Board Meeting Minutes Town Hall, 17 Main Street and via Zoom  Tuesday, November 25, 2025  Members Present: Chair Caesar Nuzzolo, Vice-Chair Amanda Moore, Clerk Renee Emkey, Member Brian Lehtinen, and Member Glenn McLeod Members Absent: none Also Present: Jennifer Warren-Dyment, Town Manager Public Comment Participants are listed in the minutes  I. CALL TO ORDER AND PLEDGE OF ALLEGIANCE  Chair Caesar Nuzzolo called the meeting to order at 7:00 PM and led the Pledge of Allegiance. Chair Nuzzolo advised those present that the meeting was being recorded and broadcast live over the Lunenburg Public Access Channel, on Facebook Live, and would be uploaded to the Lunenburg Access YouTube Channel following the meeting. He explained that the agenda listed topics that may be discussed, but not all items may be addressed and other items not listed could be brought up as permitted by open meeting law.  II. ANNOUNCEMENTS Chair Nuzzolo announced that the annual Tree Lighting Event would be held on Thursday, December 4, 2025 at 6:00 PM at the Town gazebo, and encouraged residents to attend and celebrate with Santa and the community.  III. PUBLIC COMMENT  Public Comment Rhonda Lisio, 181 Reservoir Road, addressed the Select Board regarding the Finance Committee's public hearing on warrant articles for the prior week's Special Town Meeting. Ms. Lisio stated that she was the only member of the public in attendance and described a series of organizational failures, including a locked Town Hall entrance and the absence of any warrant article sponsors available to answer questions. She noted that the only sponsor she considered to have an excused absence was the Planning Board, which had previously provided ample opportunity for public input through its own hearings and forums. Ms. Lisio further stated that no Select Board members were present, calling it "the poorest excuse for a public hearing" she had ever attended. She concluded by stating that the Select Board should consider itself fortunate that as many articles as it did passed, given the lack of effort devoted to planning and logistics for the hearing. David W. Rogers, 82 Highland Street, participated via Zoom and referenced the prior evening's Tri-Board meeting. Mr. Rogers requested that the Select Board contact the Town's auditors to inquire how charges owed by the City of Fitchburg went undetected over a period of seven to nine years. He suggested that the Select Board use the findings to either re-evaluate the auditors' services or implement safeguards to prevent similar oversights. Mr. Rogers also expressed concern about gaps in the Town's accounting supervision more broadly, and urged the Select Board to address these issues as the budget season progresses. 
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Select Board Meeting Minutes November 25, 2025 Page 2 of 4  
Board Comment No public comment made by Select Board members.  IV. PUBLIC HEARINGS AND SCHEDULED MEETINGS 7:05 PM Public Hearing- Tax Classification Hearing: To determine the percentage of the local tax levy to be borne by each class of real property. The hearing will include a presentation by Lynda Cajka, Principal Assessor and the Board of Assessors outlining the options available under Chapter 40, Section 56 of the Massachusetts General Laws.  Chair Nuzzolo opened the public hearing and asked Clerk Renee Emkey to read the public hearing notice. Clerk Emkey read the notice into the record, stating that the hearing was held pursuant to Chapter 40, Section 56 of the Massachusetts General Laws, for the purpose of determining the percentage of the local tax levy to be borne by each class of real property. The notice had been posted on the Town of Lunenburg website on November 4th, 2025. Principal Assessor Lynda Cajka presented the Fiscal Year 2026 Tax Classification Hearing on behalf of the Board of Assessors. Property Values and Valuation Summary Principal Assessor Cajka reported that for Fiscal Year 2026, the total assessed value of real and personal property in Lunenburg was $2,437,942,740, representing a 3.3% increase over the Fiscal Year 2025 total of $2,360,796,780. The composition of the tax base remained heavily residential at 91%, with commercial property at 4%, industrial at 2%, and personal property at 3%. The average single-family home value increased 2.4% from $504,927 to $517,296. The average commercial and industrial value rose 3% from $435,910 to $449,158, though Principal Assessor Cajka noted that Chapter Land, classified as commercial property by the Department of Revenue, was included in this figure and had the effect of reducing the average. Valuations for Fiscal Year 2026 were based on calendar year 2024 sales, with calendar year 2023 sales utilized where a property class had limited sales activity, in accordance with Massachusetts Department of Revenue guidelines. Tax Levy Summary Principal Assessor Cajka presented the Fiscal Year 2026 tax levy calculation. Beginning with the prior year's levy limit of $31,602,108, the calculation added the statutory 2.5% increase of $790,053, new growth of $518,650, and debt exclusions of $2,213,678 for capital projects. There was no override. This produced a maximum allowable tax levy of $35,124,489. After subtracting excess levy capacity of $42,493, the Fiscal Year 2026 tax levy was set at $35,081,996, an increase of $1,182,247 or 3.5% over the prior year's levy of $33,899,749. Estimated Tax Rate The estimated Fiscal Year 2026 single tax rate was projected at $14.39 per thousand, a 3-cent increase over the prior year's rate of $14.36. The estimated average single-family tax bill, based on the average assessed value of $517,296, would be $7,443.89, an increase of $192.99 over the prior year's average bill of $7,250.89. Split Tax Rate Analysis Principal Assessor Cajka presented an analysis of the impact of shifting the tax burden to the 
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Select Board Meeting Minutes November 25, 2025 Page 3 of 4  
commercial, industrial, and personal property (CIP) classes. At the maximum allowable CIP shift of 1.50, the residential tax rate would decrease to $13.70 per thousand while the commercial tax rate would rise to $21.58 per thousand. She noted that while the maximum shift would produce a savings of only $224.25 for a $350,000 residential property, it would result in a tax increase of approximately $2,336.75 for a comparable commercial property. Principal Assessor Cajka further noted that of the 351 Massachusetts communities, only 112 have adopted a split tax rate, and of those, only 7 have a CIP share of 10% or less — all of which are comparatively wealthy communities. Given that Lunenburg's CIP share is below 10%, she stated that a split tax rate was not advisable. Exemptions and Discounts Principal Assessor Cajka reviewed three optional exemptions for the Board's consideration: ● Residential Exemption: Shifts the tax burden within the residential class from moderately valued owner-occupied homes to higher-valued properties and non-owner-occupied residences. This exemption was not recommended for Lunenburg, as it is best suited for larger cities with substantial non-owner-occupied housing stock or communities with significant seasonal populations. Lunenburg has not previously adopted this exemption. ● Open Space Discount: Not applicable, as Lunenburg has no Department of Revenue-designated Class 2 (open space) property. Existing landowner discounts are provided through the Chapter 61, 61A, and 61B programs. ● Small Commercial Exemption: Provides relief of up to 10% of value for eligible small businesses that own their real estate, have a valuation under $1,000,000, and employ ten or fewer workers on average. Principal Assessor Cajka did not recommend this exemption, noting Lunenburg's low CIP percentage. Board of Assessors Recommendation: A single tax rate with no adoption of a residential exemption, open space discount, or small commercial exemption. Public Comment on the Tax Classification Hearing John Bowen, 162 Highland Street, participating via Zoom, spoke in favor of a split tax rate, a position he stated he had also advocated the prior year. Mr. Bowen argued that a split tax rate could help offset costs for services such as the Senior Center and could supplement revenues foregone through the tax deferral program for persons in need passed at Town Meeting. He drew comparisons to Melrose, where he grew up, stating that a split tax rate has worked effectively there despite Melrose being a predominantly residential community. Mr. Bowen acknowledged the demographic and geographic differences between Melrose and Lunenburg but maintained that the additional revenue generated from commercial properties could benefit the broader community. Principal Assessor Cajka, in response to the Select Board's request for her reaction to Mr. Bowen's comments, reiterated that with commercial valuation below 10% of the total tax base, even a modest increase in the commercial rate to $20 per thousand could be financially damaging to small businesses and could discourage new commercial development. She emphasized that the $224 savings to residential taxpayers would come at a cost of approximately $2,300 to commercial taxpayers at maximum shift, and that this trade-off was not in the community's interest. Select Board members expressed consensus in support of the assessors' recommendation. Clerk 
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Select Board Meeting Minutes November 25, 2025 Page 4 of 4  
Emkey noted that the Budget Task Force had examined this question in the prior year and reached the same conclusion. Member Brian Lehtinen concurred with the principal assessor, adding that the Budget Task Force had emphasized the need to grow Lunenburg's commercial tax base before considering a rate split. Vice-Chair Amanda Moore noted that one of the most frequently heard concerns in the community is how difficult it is for businesses to locate in Lunenburg, and that a split tax rate would further impede commercial growth. Motion by Chair Nuzzolo to close the public hearing. Seconded by Vice-Chair Moore. Call for Vote: Five-Aye. The motion passed unanimously (5-0-0). Motion by Chair Nuzzolo to adopt a single tax rate for all classes of property in the Town of Lunenburg, and to not adopt a residential exemption, an open space discount, or a small commercial exemption. Seconded by Vice-Chair Moore. Call for Vote: Five-Aye. The motion passed unanimously (5-0-0).  V. MINUTES*/WARRANTS/ACTION ITEMS  Minutes No minutes were ready for approval.  Warrants Chair Nuzzolo announced an accounts payable warrant in the amount of $479,658.86, which was circulated for signature.  Action Items None.  VI. ADJOURNMENT Motion by Member Lehtinen to adjourn at 7:33 PM. Seconded by Vice-Chair Moore. Call for Vote: Five-Aye. The motion passed (5-0-0).  Respectfully Submitted, Renee Emkey  These Minutes were reviewed and approved by the Select Board on: Tuesday, September 1, 2026