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# whose path is given in each header, rather than this bundle.
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DOCUMENT : 2015-11-03-minutes-698.txt
BOARD    : board-of-assessors
DATE     : 2015-11-03
KIND     : minutes
OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-11-03-minutes-698.txt
TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_11032015-698
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===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: November 3, 2015
The meeting opened at 5:45 pm. Present: Chairman, Louis Franco, Board Member, Matt Papini, Sr.,
Associate Assessor Rebecca Boucher and Louise Paquette, Administrative Assistant. Board Member,
Richard Letarte was not present (attending Course 101).
Board reviewed and approved current expense vouchers, abatements, warrants, commitments, October
6, 2015 minutes & payroll.
Louise presented 24 Statutory Exemption applications to the BOA to review. After reviewing the
applications, the Board voted to approve 21 applications totaling $12,000.00; one application for full taxes
to be abated (Veteran 22D) and two applications were denied- (Veteran 22D application and a Veteran
22). In reviewing the Veteran 22D application, the Board discussed the qualifications of granting the
exemption. The Board reviewed the DOR's Taxpayers Guide to Local Property Exemptions regarding
Veterans eligibility requirements. It states that an applicant must satisfy tests relating to residency,
domicile, ownership and service-connected disability or awards. All eligibility requirements must be met
as of July 1, of the tax year and applicant must occupy the property as their domicile. In reviewing the
application the BOA discovered that the applicant no longer is domicile in Lunenburg. Notification was
received from Voter Registration that the Applicant's voter registration status indicated Leominster as her
residency as of June 18, 2015. After much discussion the BOA voted to deny this application and will
send notification of the denial. The BOA also denied a Veteran 22 application because the applicant did
not receive the service-connected disability as of July 1, 2015; notification of denial will be sent.
Released & Revised Chapter Classification Application Reviews & Approvals:
(1) Chapter 61B (Recreational) : Release of parcel located at 101 Townsend Harbor Road, Map 049,
Parcel 3 under Stafford, Marilyn and re-recorded under Stafford, David M., Trustee; Marilyn Stafford
2014 Revocable Trust.
(2) 61A / Agricultural/Horticultural: Release of parcel located at 100 Townsend Harbor Road, Map 049,
Parcel 74 under Stafford, Marilyn and re-recorded under Stafford, David M., Trustee; Marilyn Stafford
Revocable Trust
BOA reviewed the Annual Chapter applications: Louise stated that 66 applications were returned and two
have yet to be filed. The BOA reviewed all the applications and 61A financial supporting documentation
received and voted to grant the chapter classifications. However, the Board voted to discontinue the 61 A
classification for property located at 150E & 150 Holman Street for failure to return an application. The
Board will be sending notification to the taxpayer informing them that commencing with Fiscal Year 2017,
===PAGE 2===
the property will be reclassified, valued and taxed as residential land at full and fair cash value. The BOA
discussed the other Chapter 61A classification property and voted to investigate the reasons why the
application was not returned; the land falls under the Agricultural Preservation Restriction and is also
under a current Forest Management Program. They voted to table this at this time.
Rebecca spoke with the Board regarding the Classification Hearing which will be held on November 17
Louise stated that the Hearing Notification will be published in the Lunenburg Ledger. Rebecca stated
that Harald has another Classification hearing that same evening and she will be presenting the findings
at the BOS meeting recommending maintaining the present single tax rate for commercial, industrial and
residential properties. The report (see attachment) supports that on the average a $1.00 increase in
commercial taxes would only levy approximately $.11 of relief for the average homeowner. She stated
that the estimates of tax rates will most likely increase from $18.32 to $19.62 per thousand for FY 16 and
the average single family home value increased from $246,347 in Fy15 to $256,969 for FY16. This
equals to an average bill increase of 11.7%. (FY15 average tax bill of $4,513.08 to $5,041.73 in FY16).
She explained that of this $526.65 increase, 66% results from debt repayment for the Lunenburg Middle
High School Project, amounting to $349.48 on the average tax bill.
Rebecca reported that the following reports were approved on October 25, 2015 approved by the DOR:
FY16 Tax Base Levy Growth - LA-13
FY16 LA-3 Interim Year Adj. Rep
FY16 Interim Year Adjustment Report
FY16 LA-4 Assessment /Classification
The Board voted to meet next on Tuesday, December 8, 2015 at 5:45 pm.
Louise reminded the Board that the Special Town Meeting will be held at the High School on Monday,
November 16, 2015 at 7pm.
Meeting adjourned at 7:05 pm.
Respectfully Submitted,
Laure Taquette
Louise Paquette
Administrative Assistant
Office of the Board of Assessors
===PAGE 3===
SETTLED
Fiscal Year 2016
Tax Classification Hearing
November 17, 2015
Lunenburg Board of Assessors
Harald M. Scheid - Regional Assessor
Rebecca Boucher - Associate Regional Assessor
Louis J. Franco - Chairman
Matthew J. Papini Sr. - Member
Richard H. Letarte - Member
===PAGE 4===
Terminology
The following are definitions of the terms frequently used in the discussion of tax rates.
Levy: The tax levy (or levy) is the amount of property taxes to be raised. The levy amount
is determined by the budget. The total amount of the approved budget less revenues from
other sources like motor vehicle excise, municipal fees, and state aid is the amount to be
raised from property taxation.
Levy Ceiling: The levy ceiling is 2.5 percent of the full value of the Town. Based on the
Lunenburg aggregate valuation of $1,198,728,889 the town cannot levy taxes in excess of
$29,990,108.
New Growth Revenue: Property taxes derived from newly taxable properties like new
construction, additions, renovations, subdivisions, and personal property. The assessors
have tabulated new growth revenues of $360,856.
Levy Limit: Also referred to as the "maximum allowable levy", this is calculated by adding
2.5 percent of the previous year's levy limit plus new growth revenue for the present fiscal
year to last year's levy limit. Exceeding the levy limit requires an override of Proposition 2
Excess Levy Capacity: Excess levy capacity is the difference between the levy and the levy
limit. The town will have $790.18 in excess levy capacity.
The Fiscal Year 2016 Levy Limit and Amount to be Raised
The following is a calculation of Lunenburg's levy limit for fiscal year 2016.
Fiscal year 2015 levy limit
Levy increase allowed under Prop. 2 ½
New growth revenue
FY2015 Overrides
Debt Exclusions
Fiscal year 2016 levy limit
Levy ceiling
Levy to be raised
Excess levy capacity
$20,173,974
$504,349
$360,856
0
$2,494,848
$23,534,027
$29,990,108
$23,536,236.82
$790.18
Valuations by Class Before Tax Shift
Major Property Class
Residential
Commercial
Industrial
Personal Property
TOTAL
Valuation
$1,079,768,102
$65,371,177
$19,994,000
$35,078,223
$1,199,604,323
Percent
90.0104%
5.3988%
1.6667%
2.9241%
100.0000%
Res vs CIP%
90.0104%
9.9896%
===PAGE 5===
Tax Rates
Based on an anticipate vote to maintain a single tax rate, the Board of Assessors has
calculated the following tax rates needed to raise the tax levy:
Property Class
FY2015
Residential
$18.32
Commercial
$18.32
Industrial
$18.32
Personal Property
$18.32
FY2016
$19.62
$19.62
$19.62
$19.62
Note that the FY2016 tax rate is an estimate only and may change upon Department of
Revenue review.
Tax Impacts
The residential classes, including single family homes, condominiums, and land will realize
modest valuation increases, typically in the 3% range, a positive sign of the real estate
market's recovery. Commercial and industrial assessments did not show evidence of a
market value increase. Market trends may indicate that different property types may change in
value more or less than other property types.
The average single family home value increased from $246,347 in FY2015 to $256,969 for
FY2016 and the average tax bill increased by 11.7% from $4,513.08 in FY2015 to $5,041.73 in
FY2016. Of this $528.65 increase, 66% results from the debt repayment for the Lunenburg
Middle High School Project, amounting to $349.48 on the average tax bill. Individual parcel
valuations may vary from the class average due to data updates and corrections, new
construction, and the effects of market trends on their specific characteristics.
5 Year Average Single Family Value Lunenburg
$300,000
$290,000
$280,000
$270,000
$260,000
$250,000
$240,000
$230,000
$220,000
$210,000
$200,000
FY2012 FY2013 FY2014 FY2015 FY2016
24
$247,776
S245,371
S246,347
69
===PAGE 6===
TOWN OF LUNENBURG
PUBLIC HEARING NOTICE
The Board of Selectmen will hold a public hearing on November 17, 2015 at 7:30 P.M. as required by
M.G.L. Ch. 40 §56 on the issue of allocating the local property tax levy among the four classes of real and
personal property for Fiscal Year 2016. The hearing will be held in the Town Hall, 2nd Floor, Joseph
Bilotta Meeting Room, at 17 Main Street, Lunenburg, MA.
Jamie Toale
Board of Selectmen Chairman
===PAGE 7===
Town of Lunenburg
Office of the Board of Assessors
17 Main Street, P.O. Box 135
Lunenburg, MA 01462-0135
Louis J. Franco, Chairman
Matthew J. Papini, Sr., Member
Richard H. Letarte, Member
978-582-4145 / Fax 978-582-4148
Ipaquette@lunenburgonline.com
Harald Scheid, Regional Assessor
Rebecca A. Boucher, Associate Assessor
Louise Paquette, Administrative Assessor
Sheila Craigen, Assessing Clerk
How do I file for abatement?
The time period for filing abatement applications is after the issuance of the third quarter actual tax bill, mailed on
December 31, 2015, and on or before the thitd quarter actual tax bill due date of February 1, 2016. All abatement
applications must be received in the Assessor's Office by 4:00PM or be postmarked by the US Postal Service no later than
February 1, 2016.
By filing for abatement, you are appealing the assessed value of your property, not the amount of taxes you ate billed. Your
assessed value only determines your share of the tas levy. The tax levy is determined by the budget votes at Town Meeting
after other revenue sources and expenses ate calculated. Filing an abatement application does not stay the collection of your
taxes; to avoid loss of appeal rights or addition of interest and other collection charges, the tax should be paid as assessed.
Assessments are based on "Full and Fair Cash Value" defined as the price a willing buyer would pay a willing seller for
propetty exposed to the market for a reasonable period of time. Property valuations for FY2016 reflect the assessment date of
January 1, 2015. The Department of Revenue required us to verify and analyze arms length sales that occurred during
calendat year 2014 to determine FY2016 valuations. Therefore, yout property valuation is based on the real estate
market during the time period of 2014, not on the current real estate market, Changes occutring in the real estate
market subsequent to the January 1, 2015 assessment date will be analyzed for the formation of the next fiscal year's
assessments. New construction, including additions and remodeling, is valued according to its condition as of June 30, 2015.
Before filing for abatement, obtain a copy of your Property Record Card online at www.Junenburgma.gov or in the Assessors
Office, which contains all the data on yout parcel including detailed land and building information. You should review your
Property Record Card to ensure that all the data is accurate.
Please note that a complete propetty inspection will be required upon filing of abatement application. Your abatement
application may include data and/ot documentation to support your opinion of value. Information on sales data and
valuations of properties in the Town of Lunenburg can be found in the Public Information Room in the Assessors Office.
Appraisal reports may be considered as documentation to support your opinion of value upon review and determination of
inclusion of comparable arms length sales occurring within the same time period on which our assessment is based. 'The
Assessors will request income and expense information from you for investment properties utilizing the income approach to
value. Abatements fled on personal propetty accounts wil be required to provide a completed Formo of List. After your
application is reviewed, you may be asked to supply other additional information.
The Assessors will review and respond to your abatement request within 90 days of your filing. You may request a meeting
with the Assessors. The Assessors' decision on your abatement application may be appealed to the Appellate Tax Board 399
Washington Street, 3rd Floor, Boston, MA 02108-5292, telephone 617-727-6234, website: www.mass.gov/atb/index.html.
The Assessors encourage all taxpayers to bring any questions regarding the valuation or abatement process to our
attention so we may help you.

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DOCUMENT : 2015-12-08-agenda-699.txt
BOARD    : board-of-assessors
DATE     : 2015-12-08
KIND     : agenda
OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-12-08-agenda-699.txt
TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_12082015-699
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===PAGE 1===

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DOCUMENT : 2015-12-08-minutes-699.txt
BOARD    : board-of-assessors
DATE     : 2015-12-08
KIND     : minutes
OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2015-12-08-minutes-699.txt
TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_12082015-699
========================================================================================

===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: December 8, 2015
The meeting opened at 5:45 pm.
Present: Chairman, Louis Franco, Board Member, Richard Letarte,
Regional Assessor Harald Scheid and Louise Paquette, Administrative Assistant. Board Member, Matt
Papini, Sr., was not present.
Board reviewed and approved November 3, 2015 minutes, current expense vouchers, abatements,
warrants, commitments & payroll.
Louise presented 10 Statutory Exemption applications to the BOA to review.
After reviewing the
applications, the Board voted to approve all 10 applications totaling $5,750.00. Louise reported that the
Veteran 22D application which was approved last month for taxes to be fully exempt is $3,202.31.
Louise reported that 1396 Mass Ave (Parcel ID: 62-45 - 2.3 acres) is in the process of being sold
formerly owned by Dorothy Cassidy and presently owned by Bank of America. Louise explained that
Associate Assessor, Rebecca Boucher reviewed the property and stated that this parcel was split from
"Mother" parcel 62-50 in 2006 by Plan 464/24. Since 2.3 acres was created as a single family dwelling
for owner, there was no rollback tax paid; no rollback tax was necessary at the time of split. Louise
explained that the "Mother" parcel has two liens on record that seemingly cover parcel in its entirety and
that Rebecca suggested that the Forestry land tax lien on 65.74 acres of land be released in its entirety
as the parcel currently is covered by a Chapter 61A Agricultural lien. She recommended that a partial
release of 2.3 acres be removed from the Agricultural Chapter 61 A lien. The Board reviewed the two
liens and voted to approve the recordings. Louise stated that she is waiting for the recording fees in the
amount of $150.00.
BOA signed all documentation regarding tax rate recapitulation. Louise reported that the tax rate of
$19.61 per thousand was certified on 11/25/2015 and the FY16 Actual Real Estate and Personal Property
bills will be mailed on December 28, 2015. The Board reviewed and approved Personal Property and
Real Estate tax bill warrants & commitments. She reported that Personal Property bills commitment is
$687,884.12 (FY15 was $606,744.48) and FY16 Actual Real Estate bills commitment is $22,836, 359.07.
(FY15 was $20,397, 163.82 - Tax rate for FY15 was $18.32) The BOA reviewed and committed the
Betterment and Special Assessments in the amount of $638,749.51 to be added to the annual FY16
taxes. Louise stated that Kerry has added an insert to be mailed along with this year's 3° and 4* quarter
bills with information regarding the update of the Middle/High School Building Project and the tax impact.
(see attached)
Harald reported receiving the FY17 Capitol Five Year Plan and stated that he submitted the completed
form on 12/1/2015 to Kerry with no capitol requests proposed for the next five years.
Louise stated that the FY17 Personal Property Forms of List (approx. 480) will be mailed sometime in
January. The BOA reviewed the Personal Property letter and suggested language that should encourage
Property owners to be more accountable in returning the annual form. (see attached)
===PAGE 2===
Harald reviewed with the BOA the pamphlet, "Town of Lunenburg Valuation and Tax Summary" for Fiscal
Year 2016, which is available on the Town's website.
Commercial Inspections: Associate Rebecca Boucher will begin commercial inspections within the next
couple of weeks. Louise stated that she has mailed some letters recently to commercial businesses
requesting an appointment for a property data verification inspection. The letter explains that the
Assessors need to update our property data on the parcel to reflect the recent building permit to
construct, repair or renovate the improvements. Inspections are necessary to ensure the accuracy and
fairness of the assessed value; and it verifies that with a thorough measure and inspection, it will enable
us to uphold our goal of maintaining a correct and precise database.
The Board voted to meet next on Tuesday, January 5, 2016 at 5:45 pm.
Meeting adjourned at 7:25 pm.
Respectfully Submitted,
Lanni laguette
Louise Paquette
Administrative Assistant
Office of the Board of Assessors
===PAGE 3===
Middle/High School Building Project Update, December 2015
The school building construction is 65% complete with 100 to 120 workers on site on any given work day. To date
the Town has received reimbursement in the amount of $18,778,015 from the Massachusetts School Building
Authority. Gas service has been turned on by the utility company. Temporary heat was connected and turned on
for the building. Temperature monitoring is underway in areas/buildings A and D with areas/buildings B and Cto
follow. The switch from temporary to permanent power is complete. Flooring installation is expected to
commence middle of November 2015. Painting, wall tile, lighting, acoustical ceiling tile ACT grid and mechanical,
electrical and plumbing (MEP) installations are underway in areas/buildings A and D. Framing, drywall, taping,
sanding, acoustical insulation and MEP rough-in installations are underway in areas/buildings B and C. Interior
masonry installation is nearing completion. Stair and elevator shaft installations are underway throughout the
entire building.
Exterior Envelope - The installation of window and
curtainwall assemblies including vestibule areas are
substantially complete and water tight. Roof top
equipment is in
place. Exterior masonry veneer
installation is nearing substantial completion. Metal
panel and curtainwall installations are ongoing with
expected substantial completion in November, 2015.
Building is now fully weathertight, with several
temporary loading points to enable loading of
materials and removal of waste.
In Area/Building
A where the high school
classrooms are located, drywall and paint
Installations are complete. Ceramic tile installation in
bathrooms and corridors is substantially complete
on both floors. Ceiling grid, tile, plumbing fixtures
and pendant lighting installations are underway.
Installations of fin tubes, duct drops, ceiling diffusers
and sprinkler heads are substantially complete on
both floors.
For Area/Building B where auditorium, music and art
classes are located, rough in-wall inspections in art
and music areas are complete with drywall
installations underway. Drywall is installed in
administration area and second floor classrooms in
area/building "B" west with taping and painting
underway. Installations of duct, sprinklers and
electrical is underway at the auditorium. This work is
performed above scaffolding platform.
In Area/Building C gym and locker rooms are located
along with the boiler and main electrical rooms. Duct
installation in locker room area, heat piping and
domestic water piping installations are complete.
Installation of interior brick for shower and toilet
room walls is nearing completion. Remaining glazed
block column enclosures are also complete.
Area / Bulldina D
Area/Bullding C
Area/Building B
- Area/Bullding A
In Area/Building D, where the middle school
classrooms and cafeteria are located, the last of the
framing and drywall in the cafeteria are underway
along with the installation of kitchen walk- in cooling
and freezing equipment. Installations of tile, ceiling
grid, ceiling tile, fin tube, drywall priming and
painting is underway in area/building "D" classroom
wing.
GD110086
===PAGE 4===
The building project has its own website accessible from the District's website (www.lunenburgschools.net) and
Facebook page -Lunenburg Middle/High School Building Project. The new school is scheduled to open in August,
2016. Students, parents/guardians, faculty and staff are engaged in a variety of ways planning for the transition to
the new building and reconfigured district. An FAQ can be found at the School Department website. Additionally,
a Reconfiguration Advisory has been appointed by the School Committee to respond to questions from alumni and
the community and to assist with decommissioning and dedication ceremonies. Please contact the
Superintendent's Office (978-582-4100 X 211) with any questions.
Update on Tax Impact: Your First Quarter and Second Quarter FY2016 Tax Bills already included an additional
amount for the new Middle School/ High School Construction Project, so you should see little change in your Third
Quarter and Fourth Quarter Tax Bills, assuming your home's Assessed Valuation remained approximately the
same. The original estimate for tax increase for FY2016 for the Average Single Family Home for this project was
$351.26. The final amount is $350.18.
The impact to your individual tax bill depends upon your property's Actual Assessed Valuation. The Average
Assessed Valuation in Lunenburg for FY2016 is $256,969.
The Town expects to borrow the remainder of the Town's share of the project costs, about an additional $5M, in
January 2016. The debt service costs for this additional amount should appear on your FY2017 Tax Bill.
Update from the Cable Advisory Committee
Your input is important to the future of Lunenburg's cable television system. The Cable Advisory
Committee is in the process of preparing to negotiate a new license with Comcast. Your participation in
a cable survey will provide us with valuable information for these negotiations. The Survey can be found
online at https://www.surveymonkey.com/r/KFXB7MW, printed copies are available at Town Hall, the
Senior Center and the Lunenburg Library. Surveys should be completed and returned by February 1,
2016.
===PAGE 5===
17 Main Street, P.O. Box 135
Lunenburg, MA 01462-0135
Town of Lunenburg
Office of the Board of Assessors
978-582-4145 / Fax 978-582-4148
lpaquette@lunenburgonline.com
Louis J. Franco, Chairman
Matthew J. Papini, Sr., Member
Richard H. Letarte, Member
Haraid Scheid, Regional Assessor
Rebecca A. Boucher, Associate Assessor
Louise Paquette, Administrative Assessor
Sheila Craigen, Assessing Clerk
January 1, 2016
FY 2017 FORM OF LIST
Dear Taxpayer:
Enclosed is a copy of a Form of List that must be completed and returned to the Board of Assessors
by March 1, 2016. Please read the instructions on page 2 of the form carefully. Forms of list
are not public record and can only be viewed by the Assessors.
The Form of List is simply a form on which businesses report their form of organization and list
personal property subject to taxation by the Town of Lunenburg. Personal Property includes
furniture, fixtures, equipment, and machinery used in the conduct of business. For second homes,
personal property is the contents of the home not considered your primary domicile.
If your business has closed or moved before January 1, 2016, please return the Form of List
form back to us stating what has happened. Closed businesses need to file a Statement of
Discontinuance with the Town Clerk's office. If you do not, we must assume that you are still
in business and you will continue to be billed.
• If you have sold your summer home, please inform the Assessor's Office.
• If you have no personal property, please send the form back, signed, stating that.
• If you are incorporated with a manufacturing designation, please report this in section A.
• You can find the electronic version of the Form of List online at www.lunenburgma.gov on the
Assessors Dept. webpage. You may attach additional sheets. Be sure to include a description
of each item, quantity, the year acquired, and the original cost.
Failure to file the Form of List may result in the Assessors estimating the value of your
personal property. Additionally, if you fail to file a Form of List annually with the Board of
Assessors, you have no recourse to file for abatement.
The Assessors may visit your place of business to inspect what you have declared. If you have any
questions, please feel free to contact this office at (978) 582-4145.
Sincerely,
Lunenburg Board of Assessors
FOLletterLunenburgFY2017.docx