# board-of-assessors — 13 documents, concatenated for reading and search # # This is a CONVENIENCE BUNDLE, not a source. Every document below is # published separately and byte-identically; cite the individual file, # whose path is given in each header, rather than this bundle. # Index of all boards: https://lunenburgbudgetproject.org/minutes/INDEX.txt # The town's own scanned original is linked per document. ======================================================================================== DOCUMENT : 2015-01-13-agenda-688.txt BOARD : board-of-assessors DATE : 2015-01-13 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-01-13-agenda-688.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_01132015-688 ======================================================================================== ===PAGE 1=== ======================================================================================== DOCUMENT : 2015-01-13-minutes-688.txt BOARD : board-of-assessors DATE : 2015-01-13 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-01-13-minutes-688.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_01132015-688 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA. 01462 Minutes from the Board of Assessors meeting held: January 13, 2015 The meeting opened at 5:45 pm. Present: Board Members, Matt Papini, Sr., Christopher Comeau, Regional Assessor Harald Scheid and Louise Paquette, Administrative Assistant. Chairman, Louis Franco was not present. Board reviewed and approved December 2, 2014 minutes, current expense vouchers, abatements, warrants, commitments & payroll. Louise reported that the Actual FY15 Real Estate and Personal Property bills were mailed on December 26, 2014. She reported that 185 PP bills were committed in the amount of $606,744.48 and 5055 RE bills (including exempts) totaled $20, 397, 163.82. Tax rate for FY15 is $18.32. Harald presented five RE abatement applications; four which were prepared by the office due to administrative errors. Harald explained that the DOR had a flaw in their cost tables which affected the values for three properties with concrete block foundations and the remaining two applications had incorrect data. The Board reviewed and granted the abatements totaling $15,126.82 on the following: VINCENT, SHARON 53 OAK AVE MURPHY, FAMILY TRUST 73 PENINSULA DR. PROIETTI, MICHAEL & GLORIA 38 PIERCE AVE AHO, WILLIAM & NANCY 191 SUMMER ST HOLDEN,, JR., DAVID & CATHERINE 465 MULPUS RD Map/Lot 060-033 029-028 113-052 117-038 Bill Number #3294 146-003#2743 5 Parcels Tax Abated $1 486.29 52,564.80 65.133.26 554.96 $15,126.82 Abatement # 2015151 2015152 2015138 2015164 20155156 Total Abated Chapter Application Reviews & Approvals: (1) Chapter 61B: 210 Island Rd (Map 23, Lot 24) BOA reviewed revised application. Harald explained that he met with the applicant of Hickory Hills Landowners, Inc. prior to the meeting and the application was revised and states as follows: 1) recreational land open to public; 2) restricted - recreational use includes snow mobiles, hiking, cross country skiing, horse-back riding and nature observation. BOA granted application. Harald will notify them of the Boards' decision and prepare lien. ===PAGE 2=== (2) Chapter 61B: Drumm, William, 255 Sunny Hill Rd (Map 92, Lot 35) Application indicated that he wishes to increase the acreage in Chapter from 21.59 acres to 25.59 acres. BOA reviewed and granted the increase of acreage. Harald to notify Mr. Dunn of decision and request check for recording. BOA reviewed and approved the remaining three Chapter 61B applications and one Chapter 61A application. Harald spoke to the BOA regarding a Chapter 61B application for property located at 422 Mulpus Road. The application indicates agricultural use not recreational. He stated that he will contact property owner and suggest that the chapter classification be changed to 61A. He also stated that whether or not the property owner intends to transfer from 61B to 61A, he will need to record a new chapter lien under the name of the trust. (The current lien is listed under his "deceased" parents' names). Louise reported that 474 Personal Property Forms of List have been prepared and mailed. Harald presented an update of the FY16 proposed budget detail spreadsheet which was forwarded to him by the Town Manager. The total Assessor's Administration budget target is $148, 361.00. The target budget is what the Town Manager anticipates for the funding of the department for FY16 at the current revenue levels. Louise explained that the expenditure does not include the possible increases for the Assistant Assessor & Admin Clerical salary administrative line items The Board voted to meet next on Tuesday, February 3, 2015 at 5:45 pm. Meeting adjourned at 6:45 pm. Respectfully Submitted, Laurie Paquette Louise Paquette Administrative Assistant Office of the Board of Assessors ======================================================================================== DOCUMENT : 2015-02-03-agenda-689.txt BOARD : board-of-assessors DATE : 2015-02-03 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-02-03-agenda-689.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_02032015-689 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE February 3, 2015 – 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, abatements, payroll, commitments and minutes AGENDA • FY 15 RE & PP Abatement Applications • Chapter 61A Rollback Tax / Chapter Lien Recording s • Motor Vehicle 2015 Work in Progress • Report by Assessor OPEN DISCUSSION ADJOURNMENT ======================================================================================== DOCUMENT : 2015-02-03-minutes-689.txt BOARD : board-of-assessors DATE : 2015-02-03 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-02-03-minutes-689.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02032015-689 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA. 01462 Minutes from the Board of Assessors meeting held: February 3, 2015 The meeting opened at 5:45 pm. Present: Chairman, Louis Franco, Board Member, Matt Papini, Sr., Regional Assessor, Harald Scheid and Louise Paquette, Administrative Assistant. Board Member, Christopher Comeau was not present. Board reviewed and approved January 13, 2014 minutes, current expense vouchers, abatements, warrants, commitments & payroll. Harald presented five RE abatement applications. The Board reviewed applications and voted to grant four abatements totaling $5,553.63. and one application submitted by Centro GA Lunenburg Crossing LLC of 301 Massachusetts Ave. was denied. Harald reported that there are a total of eighteen (18) applications received as of this date. He explained that applications received with a Feb. 2n° made by the USPS dated on or before the filing deadline will also be acceptable. He reminded the Board that all applications not timely filed, lose all rights to abatement and the Assessors cannot by law grant one. These deadlines cannot be extended or waived for any reason. Granted : MADDEN, GLORIA 9 CRESCENT ST TALWAR, MANISH & PRATIKSHA 5 CORTLAND CIRCLE MCLEOD-WARRICK, JAMES 111 MULPUS RD SZOCIK, VICTOR & A.C. TRUSTEES 496 MASS AVE New Owner: Lunenburg Water District Map/Lot Bill Number 029-076 # 734 Tax Abated S 736.24 Abatement # 2015001 084-034 8,42 2015008 048-001 # 270 S 2. 829.61 2015010 073-004 19-9 4 Parcels 654.36 $ 5,553.63 2015004 Total Abated Louise reported that the 2015 MVE tax file has been received; the billing process will begin and the commitment will be prepared this month. The total committed tax will be reported at the next meeting. The Board voted to meet next on Tuesday, March 3, 2015 at 5:45 pm. Meeting adjourned at 7:07 pm. Respectfully Submitted, Louise Paquette Launi Paquette Administrative Assistant Office of the Board of Assessors ======================================================================================== DOCUMENT : 2015-03-03-agenda-690.txt BOARD : board-of-assessors DATE : 2015-03-03 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-03-03-agenda-690.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03032015-690 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE March 3, 2015 - 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, abatements, payroll, commitments and minutes AGENDA • Chapter 61B Releases / Re-recordings • Statutory Exemptions • FY 15 RE & PP Abatement Applications • Citizens Party Caucus (March 16, 2015) / One Asses sor (3yrs.) Work in Progress • Report by Assessor OPEN DISCUSSION ADJOURNMENT ======================================================================================== DOCUMENT : 2015-03-03-minutes-690.txt BOARD : board-of-assessors DATE : 2015-03-03 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-03-03-minutes-690.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03032015-690 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA. 01462 Minutes from the Board of Assessors meeting held March 3, 2015 The meeting opened at 5:45 pm. Present: Chairman, Louis Franco, Board Members, Matt Papini, Sr., Christopher Comeau, Assessor, George Bourgault and Louise Paquette, Administrative Assistant. Feb. 3,, 2014 minutes, current expense vouchers, abatements, warrants, commitments & payroll. Louise presented (2) two Chapter 61B Recreational Land releases and re-recordings for applications that were previously reviewed and approved. The releases were to correct ownership on the properties which were recorded under their parents' names. Louise reported that the Collector has received the Roll-Back taxes committed on 12/23/14 in the amount of $4,712.38 for the property located at 90 West Townsend Road. Louise will contact the previous owner regarding the procedure in releasing the Chapter 61B recording. The Board reviewed and voted to grant (2) two Exemption applications totaling $1,150.00. (V1 & E2) Louise informed the Board that the MVE bills for the 1° Commitment for 2015 and 7th commitment for 2014 were mailed on February 24, 2015. The 18 Commitment for 2015 includes 10,823 invoices totaling $1,134,116.25. The 7" commitment for 2014 includes 325 invoices totaling $8,723.37. Before beginning the scheduled review of this month's abatement applications, George Bourgault under the advisement of Harald Scheid, requested that the Board review again the application from Centro GA, Lunenburg Crossing LLC of 301 Massachusetts Ave. The Board reviewed and discussed the reason for the filing of the abatement application. The Applicants' focus is on the in-line retail space which has struggled and is experiencing considerable vacancy. After reviewing, the Board voted to affirm their denial to not grant the abatement. They recognized that even a small adjustment to the estimated anchor rents would yield a value that in in agreement with the valuation, Moreover, they felt that the value for this property at approximately $76.00 per square foot is conservative and is supported by strip center sales. Louise reported that the Abatement Notification and Findings will be mailed to the applicant within the next week. George presented (11) eleven Real Estate abatement applications and (1) one Personal Property abatement application. Two applications for properties located at 73 Pine Grove Road and 64 Pine Grove Road were denied by the Board. Granted: (9) Nine Real Estate applications & (1) Personal Property applications Personal Account ID Property Real Estate Total Abated Name and Address DUBUIS, GLENN W - DUBUIS LIVING TR 7 CLINTON RD BOURN, RICHARD S 107 YOUNGS RD 078-025 $71.45 $71.45 115-029 $825.48 ===PAGE 2=== Name and Address Town of Lunenburg / formerly JGL Young Rd Tr. 98 YOUNGS RD Town of Lunenburg / formerly Hickory Hills Lake 485 TOWNSEND HARBOR RD Town of Lunenburg / formerly Benham, Richard 360 WEST ST Town of Lunenburg / formerly McAvoy, George 1162 MASS AVE Town of Lunenburg / formerly Lane, Saundra 300 HOLMAN / RENAMED O HOLMAN DENAPOLI, JOHN P TRUCKING CO 515 RESERVOIR RD JOHNSON, JO ANNE 601 LEOMINSTER RD $ 261.24 Totals Account ID 115-037 034-831 078-013 061-039 021-017 NEW ID# 021-017-001 Bill # 140 111-003 10 Personal Property Real Estate $814.00 $770.80 $1,121.70 $1,236.61 $1,367.18 $ 261.24 $ $1,185.30 7,392.52 Total Abated $814.00 $770.80 $1,121.70 _$1,236.61 $1.367.18 $261.24 $1,185.30 $ 7,653.76 Hise der Sod at pard that the her ens at ae i be are are in i a re reelection for a three year term. Next meeting will be held on Tuesday, April 7, 2014, 2015 at 5:45 pm. Meeting adjourned at 7:20 pm. Respectfully Submitted, Lauri Requette Louise Paquette Administrative Assistant Office of the Board of Assessors ======================================================================================== DOCUMENT : 2015-04-07-agenda-691.txt BOARD : board-of-assessors DATE : 2015-04-07 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-04-07-agenda-691.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_04072015-691 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE April 7, 2015 – 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, abatements, payroll, warrants and minutes AGENDA • Review Final RE Abatement Application • ABC Charitable Organizations • FY 15 Supplemental RE Billing • Overlay • Town Meeting – May 3 rd / Town Election – May 16 th • New FY16 Growth Estimate • Preliminary Billing Calendar • Correspondence Work in Progress • Report by Assessor OPEN DISCUSSION ADJOURNMENT ======================================================================================== DOCUMENT : 2015-04-07-minutes-691.txt BOARD : board-of-assessors DATE : 2015-04-07 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-04-07-minutes-691.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_04072015-691 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Mor que TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA. 01462 Minutes from the Board of Assessors meeting held April 7, 2015 The meeting opened at 5:45 pm. Present: Board Members, Matt Papini, Sr., Christopher Comeau, Regional Assessor, Harald Scheid and Louise Paquette, Administrative Assistant. Chairman, Louis Franco was not present. Board reviewed and approved current expense vouchers, abatements, warrants, commitments, payroll and March 3, 2015 minutes. The Board reviewed and signatures were notarized to approve the filing of a Chapter 61A (Classified Agricultural Land) Release for property previously owned by Richard W. Brown of 90 West Townsend Road. Louise reported that RE taxes in the amount of $4,712.38 was collected on February 15, 2015 for Roll-Back taxes for years 2011 through 2015. Harald reported that George Bourgault did receive a call (after the last meeting) to inspect the property located at 131 Leominster-Shirley Rd. (RE abatement application was filed on 1/20/15 by Michael Padula, Trustee of The Rental Equipment CO Realty Trust). Harald requested that the Board review their "denial" decision from the prior meeting and review the findings gathered by George after the inspection. After reviewing the findings of the inspection, the BOA voted to deny again the application for abatement. The value the Applicant was seeking did not include the site prep, concrete or concrete finishing. The applicant will be sent notification of their decision. BOA is in receipt of 7 ABC applications (Religious & Charitable Organizations) seeking FY16 property tax exemptions. Harald presented all the applications for review and approval. They are as follows: Lunenburg Historical Society (History Museum) - 10 School St. - Granted Twin City Baptist Temple - (Religious Education) - 194 Electric Ave - Granted Twin City Baptist Temple - (Vacant Land) - 190 Electric Ave. - Denied • Twin City Baptist Temple - (Vacant Land) - 101 Pleasant St. - Denied CIL Realty of Massachusetts, Inc. - (Group Home) - 463 West Townsend Rd. - Granted The Institute of Professional Practice, Inc. - (Group Home) - 67 West St Terrace - Granted Seven Hills Community Services, Inc. - (Group Home) - 308 West St. - Granted. United Parish Assembly, Inc. - (Religious Education & Administration) - 39 Main St. - Granted Lancaster Land Trust - (Conservation Education) 0 Rear Kaleva Rd. - Granted Louise reminded the Board that The Commonwealth of Massachusetts requires Boards of Assessors to immediately tax new structures at full valuation upon issuance of a Certificate of Occupancy or Temporary Certificate of Occupancy. Properties undergoing significant improvements in which the resulting building value increases by 50 percent or more are also subject to immediate taxation upon completion. Prior to this statutory enactment, the extent of taxation for the upcoming fiscal year was the building's construction status on June 30th She informed the Board that FY 15 Supplemental Bill notification letters will be sent to approximately 29 taxpayers with new construction and Certificate of Occupancy issued by the Building Department. RECEIVED & FILED JUN 0 1 2015 LUNENBURG TOWN CLERK OFFICE ===PAGE 2=== Louise reported on FY15 Overlay. The opening balance (from recap) is $207,330.39. The overall total abatements processed are $133,262.09 with ending balance of $74,068.30. Harald reported in a Memorandum to the Town Manager an estimated Fiscal Year 2016 New Growth Estimate. He stated based on an analysis of active building projects and projected qualifying developments to date, he estimates that Lunenburg will realize new taxable valuation of approximately $17,500.00 generating new growth of $320,000.00. Harald stated that he will be working on lot splits, maps and creating a FY16 test file for Real Estate billing. He also stated that he has been contacted by the property owner of 400 Holman St. regarding Roll-Back taxes on this property. Harald presented a letter to Chris regarding his outstanding 20 plus years of service to the Town and the Board of Assessors. (See attached) Next meeting will be held on Tuesday, May 5, 2015 at 5:45 pm. Meeting adjourned at 6:20 pm. Respectfully Submitted, Lause Paguette Louise Paquette Administrative Assistant Office of the Board of Assessors ===PAGE 3=== 17 Main Street, P.O. Box 135 Lunenburg, MA 01462-0135 Louis J. Franco, Chairman Cation Mi. Coseau, Meteor Town of Lunenburg Office of the Board of Assessors PRENEURO: 978-582-4145 / Fax 978-582-4148 Harald Scheid, Regional Assessor George Bourgault, Associate Assessor Louise Paquette, Administrative Assessor Sheila Craigen, Assessing Clerk April 7, 2015 Christopher M. Comeau 819 West Street Lunenburg, MA 01462 RE: Your Outstanding Tenure - Our Illustrious Leader Dear Chris, On behalf of your staff and the Board of Assessors, past and present, we want to thank you for your 20- plus years of outstanding service to this office and the Town. Words can't express how sad we are to see you leave this office. You have been without a doubt our most reliable and respected member. We could always count on you. Your well thought out opinions on matters coming before the Board truly helped us navigate challenging situations. We wish you well as you undertake new interests. Think about us now and again. Know that you will always be regarded a good friend and colleague. Thank you Chris, Dous Louis J. Franco Matting fan Heralgy. Scheid auni taquette Sheila Craigen brai gen ======================================================================================== DOCUMENT : 2015-05-05-agenda-692.txt BOARD : board-of-assessors DATE : 2015-05-05 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-05-05-agenda-692.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_05052015-692 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE May 5, 2015 – 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, commitments, warrants, abatements, payroll and minutes AGENDA • FY 15 Supplemental RE Bills • Statutory Exemption State Report Work in Progress • Report by Assessor: FY16 Prelim Tax Calendar OPEN DISCUSSION ADJOURNMENT ======================================================================================== DOCUMENT : 2015-05-05-minutes-692.txt BOARD : board-of-assessors DATE : 2015-05-05 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-05-05-minutes-692.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_05052015-692 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== Off MoP TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA. 01462 Minutes from the Board of Assessors meeting held May 5, 2015 The meeting opened at 5:45 pm. Present: Chairman, Louis Franco; Board Members, Matt Papini, Sr., Christopher Comeau, and Regional Assessor, Harald Scheid. Louise Paquette, Administrative Assistant was not present. Board reviewed and approved current expense vouchers, abatements, warrants, commitments, payroll and April 7, 2015 minutes. Harald presented (1) one Recreational Land Tax Lien (Chapter 61B) for the Board to review and sign. (Previously voted on 1/13/15) A 46 acre parcel of land located at 210 Island Road, identified as Assessors Map 23, Parcel 24. Document notarized by Town Clerk, Kathryn Herrick. BOA reviewed and committed twenty-six (26) FY15 Supplemental RE bills, which reflect properties that were under new construction and now are 100% complete with occupancy permits issued. The supplemental tax assessments total $49,716.10. Harald reported that the FY 2015 Statutory Exemption report has been submitted to the state and the forms were approved. The Board reviewed and signed the "hard" copy and it will be filed. Total exemptions reported to the state are $95,525.33. He reported that no tax deferral applications were submitted this year. He also stated that the report did not take into account the tax work off program which totaled $9,402.50 in exemptions. A copy of the report will be given to the accountant. Harald reported on the FY16 Preliminary Tax calendar and stated that he is finalizing map changes and land divisions for FY 16. Harald, Louis & Matt applauded Chris Comeau in his final meeting tonight; extending thanks and praise for his outstanding 20 plus years of service to the Town and the Board of Assessors. Next meeting will be held on Tuesday, June 2, 2015 at 5:45 pm. Meeting adjourned at 6:00 pm. Respectfully Submitted, Louis Franco, Chairman Board of Assessors RECEIVED & FILED JUN 09 2015 LUNENBURG TOWN CLERK OFFICE ======================================================================================== DOCUMENT : 2015-06-02-agenda-693.txt BOARD : board-of-assessors DATE : 2015-06-02 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-06-02-agenda-693.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_06022015-693 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE June 2, 2015 – 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, commitments, warrants, abatements, payroll and minutes AGENDA • Reorganization • FY 16 Prelim RE Billing Work in Progress • Report by Assessor OPEN DISCUSSION ADJOURNMENT ======================================================================================== DOCUMENT : 2015-06-02-minutes-693.txt BOARD : board-of-assessors DATE : 2015-06-02 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-06-02-minutes-693.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_06022015-693 ======================================================================================== ===OCR macOS Vision=== ===PAGE 1=== TOWN OF LUNENBURG BOARD OF ASSESSORS P.O. BOX 135 LUNENBURG, MA 01402 Minutes from the Board of Assessors meeting held June 5, 2015 The meeting opened at 5:45 pm. Present: Chairman, Louis Franco; Board Member, Matt Papini, Sr., Newly Elected Member, Richard H. Letarte, Regional Assessor, Harald Scheid and Louise Paquette, Administrative Assistant. Board reviewed and approved current expense vouchers, abatements, warrants, commitments, payroll and May 5, 2015 minutes. Reorganization: Richard H. Letarte was elected on May 17" to serve on the Board of Assessors for three years. Matt motioned that Lou continue to serve as Chairman of the Board and was seconded by Rich. Lou thanked the Board members for their support and agreed to continue serving in this capacity. Harald spoke on the process of the FY16 Preliminary Billing and explained that the 1st & 21° quarter tax bills should include an additional amount for the construction of the new High School/Middle School project. With this information, he requested that the Board take a vote to increase the Prelim Tax calculation percentage to offset the impact to taxpayers on the 3'd & 4" quarter Actual RE bills. He explained that the percentage in calculating the estimated tax amount is typically 50.00 percent, but due to New Growth he suggested an increase to the valuation factor by 2½ or more; approx. 102.5%. Louise explained that the billing process using the 50 percent valuation factor had already been entered within the training environment and that the billing process had advanced to the point that the bills were already created and generated in the training environment. She reported that Munis strongly recommends running through the billing process in the training environment prior to generating bills in the live database. However, the process had yet to be completed in LIVE. She also explained that the testing of the real estate import programs and layouts should be well in advance of the billing season; thus providing plenty of time to research, diagnose and adapt the import program in order to accept any changes that may be necessary. She expressed concerns due to time constraints and the fact that the TRAIN process will need to be refreshed - "initial steps will need to be performed again". She explained that the process is quite challenging and stated that the LIVE results should match the end results and committed tax of TRAIN. After much discussion, Matt motioned to elevate the valuation factor for the preliminary billing contingent on the possibility of this adjustment within the Munis process system. Rich seconded the motion. Louise stated that she would consult with Munis in regards to setting back the billing system in order to make adjustments in the valuation factor before continuing. Harald explained new construction in regards to Supplemental Billing. The Board reviewed 11 additional properties that have been newly permitted for occupancy. The total to be committed is $9,433.09. The Board approved these bills and they will be committed on June 15, 2015. Harald also reported that land divisions and new construction are all on schedule and will be included in the FY16 Preliminary commitment. Harald spoke on the Statutory Exemption and the eligibility requirements. He reported that for FY16 Social Security bowfits were adjusted ed 17% 5 this is in amount deducted a eder can 11e applicans gres receipts) bove the amount allowed for FY15 Louise handed out the guideline report, FY16 Eligibility Requirements for Property Tax Exemptions & Deferrals Available To Qualifying Residents that must be met as of July 1, 2015. Louise will be forwarding a copy of this guideline to the Senior Center. Harald reported that valuation interim work is underway and George Bourgault, Associate Assessor will report on valuations and ratio statistics at the next meeting. Next meeting will be held on Tuesday, July 7, 2015 at 5:45 pm. Meeting adjourned at 6:55 pm. RECEIVED & FILED Respectfully Submitted, аши Louise Paquette Paquette Administrative Assistant ОСТ 22 2015 LUNENBURG TOWN CLERK OFFICE ===PAGE 2=== PROPERTY TAX EXEMPTIONS AND DEFERRALS AVAILABLE TO QUALIFYING LUNENBURG RESIDENTS - FY 16 ALL ELIGIBILTY REQUIREMENTS MUST BE MET AS OF JULY 1 OF THE TAX YEAR CLAUSE 41 C - E2 ELDERLY Age 70 by July 1 Own and occupy Real Estate - 5 years Exemption Amount: $750.00 DOMICILED IN MA FOR PRECEDING 10 YEARS PRIOR TO JULY 1st & OWNED & OCCUPIED HOME IN MA FOR SYRS PRIOR TO JULY 1st * Income : Single Person Married Persons (Joint Ownership) No more than No more than $29,200.00 $36,700.00 *Assets: Single Person Married Persons No more than No more than $48,800.00 $67,300.00 * Note: Income from all sources: Wages, Social Security, Pensions, Interest, Dividends, Rent, etc. Documentation must be provided for income received: W-2; 1099-INT., 1099-DIV, etc. SURVIVING SPOUSE INHERITING PROPERTY MUST HAVE OCCUPIED. PROPERTY FOR 5 YEARS PRIOR TO JULY 1st Assets=Whole Estate. Whole Estate means ALL assets to which you have legal title and access as Sole, Joint Owners or Trustee that contribute to your TOTAL worth: Assets include bank accounts, checking accounts, stocks, bonds, 401K's, IRA's, savings certificates, motor vehicles, boats, RV's, real estate, etc. (Value of domicile up to a 3 unit dwelling unit is exempt): Documentation must be provided to support all assets. CLAUSE 17D - ED Surviving spouse or persons over 70 who are not eligible for Clause 41C (E2). July 1 qualification date. Exemption Amount: $307.00 OWNED SAME HOME IN LUNENBURG FOR S CONSECUTIVE YEARS PRIOR TO JULY Ist * Income : * Assets : Not considered $61,000.00 *Note: See description of assets for Clause 41C VETERANS DOMICILED IN MA FOR 6 MOS. PRIOR TO SERVICE or * Vi Clause 22 10% Service Connected Disability Exemption Amount: V2 Clause 22A Loss of Use- Service Connected V3 Clause 22E ** 100% Service Connected Disability Clause 22D Surviving Spouses whose spouse died as a proximate result of combat njury or combat connected disease resulting in death $400.00 $750.00 $1,000.00 Fully Exempt DOMICILED IN MA FOR 5 CONSECUTIVE YRS. PRIOR TO JULY 1st MUST OCCUPY HOME AS DOMICILE AS OF JULY 1st * Note: First time applicants must provide Disability Certificates from the Veteran's Administration on or before July 1st. ** Disability Certificates must be provided from the Veteran's Administration yearly dated on or before July 1st. BLIND * - B Clause 37A Registered with Division of the Blind Exemption Amount: * Note: Certificate must be provided yearly. July 1st qualification date. $500.00 RECEIVED & FILED OCT 22 2015 LUNENBURG TOWN CLERK OFFICE ===PAGE 3=== TAX DEFERRALS TAX DEFERRALS* Clause 41A Financial Hardship- Elderly Persons Age 65 by July 1 Own and occupy Real Estate - 5 years Income: Assets: No more than $20,000 Not Considered Exemption Amount: *Note: Clause 18A *Note: Taxes are deferred with simple interest at 4% as a lien on the property until the property owner passes, or the home is sold. Temporary Financial Hardship Exemption Amount: No age qualification Own and occupy Real Estate on 7/1 and lived continually in MA for 10 yrs Must meet financial hardship qualifications as determined by the Assessors Can defer for 3 years maximum, paid off over 5 year periöd following Taxes are deferred with simple interest at 8% as a lien on the property until paid in full within 5 years of deferral period. If the property owner dies or home is sold interest accrues at 16% from that point forward until payment is made. Up to Full Tax Up to Full Tax Exemptton Qualification Requirements 16.x/s RECEIVED & FILED OCT 2 2 2015 LUNENBURG TOWN CLERK OFFICE ======================================================================================== DOCUMENT : 2015-07-07-agenda-694.txt BOARD : board-of-assessors DATE : 2015-07-07 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-07-07-agenda-694.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_07072015-694 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE July 7, 2015 – 5:45 PM Lunenburg Assessors’ Office 17 Main Street AGENDA • Review and approval of expense vouchers, abatements, warrants, payroll and minutes AGENDA • FY 16 RE Commitment • FY15 Omitted & Revised Assessment Report • CAI Technologies FY16 Contract • Appellate Tax Board Correspondence / 494 West Town send Rd Work in Progress • Report by Assessor Assessment Ratios & Valuations OPEN DISCUSSION ADJOURNMENT