# board-of-assessors — 21 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 : 2024-01-08-agenda-6327.txt BOARD : board-of-assessors DATE : 2024-01-08 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-08-agenda-6327.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_01082024-6327 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, JANUARY 8, 2024 6:30 PM LIBRARY ROOM, EAGLE HOUSE 25 Memorial Drive In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/) and will be uploaded to the LunenburgAccess YouTube after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/89145894468 or Join Zoom Meeting Meeting ID: 891 4589 4468 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 891 4589 4468 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. In accordance with the requirements of the Open Law Meeting Law, please be advised that this meeting will be recorded and can be found on the LunenburgAccess YouTube channel (http://www.youtube.com/user/LunenburgAccess/videos) within 24 hours of the meeting. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR CURRENT BUSINESS  Approve Minutes of: December 18, 2023  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Review and Approve Exemptions (Chapter Land, Senior, Veterans)  Status of Community Outreach  Senior Center (Jack Rabbitt) - Tentatively scheduled for Early March.  Website Improvements (Jack Rabbitt) .  “How to Read Your Vision Card” (Sarah Cammer)  Use of Responses to “extensive citizen questions”.as FAQs  Status of Review of Property Cards for recent abatement requests NEW BUSINESS  Discuss BOA position for FY 2025 Budget – Staffing, Education, Other  Discuss implications of proposing Exemption increases for FY2025  Establish ad-hoc citizen committee(s) to aid board members  Other Goals for Calendar Year 2024 FUTURE TOPICS  Schedule Future Zoom Session for Public Q&A with Nate Cramer UPCOMING MEETING/EVENTS SCHEDULE  January 29, 2024 – Note: Town Hall – Bilotta Room CLOSING COMMENTS  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-01-08-minutes-6327.txt BOARD : board-of-assessors DATE : 2024-01-08 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-08-minutes-6327.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_01082024-6327 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , JANUARY 8, 2024 EAGLE HOUSE SENIOR COMMUNITY CENTER 25 MEMORIAL DRIVE, LUNENBURG Present Members: Vice Chair Sarah Cammer, Chair Brian Laffond, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey. CALL TO ORDER The meeting opened at 6:40 PM. OPENING COMMENTS Board Comment Sarah Cammer states that her term on the board ends in May and intends to finish serving. If any resident is looking to partake, please apply. Public Comment No public comment. STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR Currently, Rena Swezey is the only employee working in the office. Julie Belliveau is looking to get someone to come in on a temporary basis to provide help. Since the last meeting Rena Swezey and Brian Laffond met with CAI and Mike Tarello. Rena Swezey states that new neighborhood maps should be coming soon. Mike Tarello has made changes and reviewed 127 sales from 2022 and 2023. The results show the average sale price in town is $460,000 coming in with a Coefficient of Dispersion (CoD) of 7.82%. Mike Tarello requests all the listing for apartment complexes in town. Nate Cramer is looking for a site index map and has requested the information from CAI. There are 3 employees from Vision currently working in the field. Sarah Cammer inquiries where the printout for complex number 2 is. Additionally, there are questions about condo codes and what some codes are on the site index mean. Sarah Cammer will send an email to Rena Swezey with her questions. John Rabbitt is requesting the monthly emails from the Banker and Trades report that identifies all sales in a specific month. Rena Swezey confirms that she has only received 1 report and will inquire with Sheila Craigen if she has been receiving them. John Rabbitt has a question regarding a statement received in relation to the ATB. The Board confirms this is only to be discussed in executive session. CURRENT BUSINESS a. Approval of Minutes: December 18, 2023 ===PAGE 2=== Edits were submitted by the Board and Brian Laffond will update the minutes with the alterations. There was a motion to approve the amended minutes by Sarah Cammer, seconded by John Rabbitt. All in favor. Rena Swezey provided a draft of the executive session minutes that the Board needs to review. John Rabbitt states the minutes from December 4th and December 11th aren’t listed on the website. Brian Laffond with speak to Kathy Herrick about getting those minutes posted. b. Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, etc. Aside from the above referenced documents there were 3 invoices from MFS to be approved and signed. c. Review and Approve Exemptions (Chapter Land, Senior, Veterans) This agenda item is postponed to the executive session meeting on January 29, 2024. d. Status of Community Outreach  Senior Center (Jack Rabbitt) The meeting at the Senior Center is tentatively scheduled for early March. John Rabbitt has been in contact with Becky Boucher regarding exemption information.  Website Improvements (Jack Rabbitt) Brian Laffond suggested to John Rabbitt that the rollout of the website is not expected to include every piece of materials on the day its launched. John Rabbitt wants the information on the website prior to the presentation in March. John Rabbitt provided a site map of improvement that they will add to the Assessors page on the town website. Additional information to be added to the webpage include the Boards core values, conflict of interest and ethics statement. • “How to Read Your Vision Card” (Sarah Cammer) Sarah Cammer has created a drafted chart specifically for a single-family residence. This draft only includes sample data and should just be used for format and content purposes. The draft uses percentage scales but for town purposes it will be changed to price per square foot. Sarah Cammer proposes a question to the Board about the section labeled neighborhoods. It’s confirmed that neighborhoods are already built into the site values but the Board will confirm with Mike Tarello. ===PAGE 3=== Sarah Cammer will send an email to Rena Swezey relating to the 5 different sets of codes used for land curves. o Use of Responses to “extensive citizens questions” as FAQs There hasn’t been much progress but there is a brief discussion about creating an ad-hoc citizen committee to assist and summarize questions submitted by residents. NEW BUSINESS a. Discuss BOA Position for FY 2025 Budget – Staffing, Education, Other. The Board agrees that when hiring takes place there should be a request for continuing education/certification and funds be made available to attend conferences. There was a motion to accept the proposed recommendations by Sarah Cammer, seconded by John Rabbitt. Brian Laffond will discuss further with the Town Manager. b. Discuss Implications of Proposing Exemptions Increases to FY 2025 John Rabbitt spoke with Becky Boucher from the Department of Revenue regarding the option of 41C versus 41C ½ in relation to exemptions. Rena Swezey states a 41C ½ has a no asset limit clause. This discussion will continue at the next meeting. c. Establish Ad-Hoc Citizen Committee(s) to Aid Board Members There was an agreement that some projects could include summarizing questions to be submitted to the website to create a frequently asked questions section. Sarah Cammer will look into other Boards/Committees in town to get additional information. Brian Laffond will check with the Planning Board and Open Space Committee. d. Other Goals for Calendar Year 2024 An important goal for 2024 is to create a calendar that includes important dates and deadlines. FUTURE TOPICS • Schedule Future Zoom Session for Public Q&A with Nate Cramer The Board anticipates having Nate Cramer attend a meeting in early February. This will be a public meeting where residents can get answers to their questions. UPCOMING MEETING/EVENTS SCHEDULED  January 22, 2024- Executive session closed to the public.  January 29, 2024- Note: Town Hall- Bilotta Room  February 5, 2024 CLOSING COMMENTS ===PAGE 4=== No public or Board comments. ADJOURN Motion to adjourn meeting by Sarah Cammer, seconded by John Rabbitt. All in favor. The meeting closed at 9:09 PM. ======================================================================================== DOCUMENT : 2024-01-22-agenda-6369.txt BOARD : board-of-assessors DATE : 2024-01-22 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-22-agenda-6369.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_01222024-6369 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, JANUARY 22, 2024 6:30 PM LIBRARY ROOM, EAGLE HOUSE 25 Memorial Drive This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/7927370353?omn=89004487898 or Join Zoom Meeting Meeting ID: 792 737 0353 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 792 737 0353 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. In accordance with the requirements of the Open Law Meeting Law, please be advised that this meeting will be recorded and can be found on the LunenburgAccess YouTube channel (http://www.youtube.com/user/LunenburgAccess/videos) within 24 hours of the meeting. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public APPOINTMENTS  6:30: Introduction to and Ratification of the Town Manager’s appointment of the Principal Assessor, Lynda McQuade NEW BUSINESS  RFQ for Personal Property Maintenance and Utility Appraisal. o Review for Errors and Omissions.  Note: This is for the Cyclical reviews, not the 5 Year Revaluation. CLOSING COMMENTS  Public  Board ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. EXECUTIVE SESSION MoƟon to enter execuƟve session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". "ApplicaƟons for abatement or exempƟon under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the Commonwealth, be open only to the inspecƟon of the assessors, the commissioner, the depuƟes, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the Commonwealth." CH59 S60 of MGL is the law being cited. ADJOURN ======================================================================================== DOCUMENT : 2024-01-22-minutes-6369.txt BOARD : board-of-assessors DATE : 2024-01-22 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-22-minutes-6369.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_01222024-6369 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , JANUARY 22, 2024 EAGLE HOUSE SENIOR COMMUNITY CENTER 25 MEMORIAL DRIVE, LUNENBURG Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey and Town Manager Heather Lemieux. CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS Board Comment John Rabbitt has a question if the approval of minutes will take place at tonight’s meeting. Brian Laffond states that won’t be happening at this meeting and will be added to the agenda for the next meeting. Public Comment Carl Luck-50 Sunset Lane- states that all residents will be impacted from the problems in 2023. Regarding 2024 tax assessment progress there are a few concerns and questions. There is a request to have the data and process be completed as transparent as possible so residents can review and prepare potential questions. Carl Luck fears that there will be a significant tax increase. APPOINTMENTS 6:30: Introduction to and Ratification of the Town Manager’s appointment of the Principal Assessor, Lynda McQuade Heather Lemieux presents Lynda McQuade, a candidate for the open position of the Principal Assessor and asks the board to ratify tonight. Prior to the meeting, Heather Lemieux provided the Board Lynda McQuade’s qualifications, skills, and credentials. Lynda McQuade states she has over 20 years of real estate appraisal experience. John Rabbitt questions if her previous title was as a Principal Assessor and Lynda McQuade confirms that is correct. John Rabbitt asked if she had to outsource work due to the office only having 2 employees. Lynda McQuade states she has outsourced work for personal property and has used a consultant for commercial and industrial services. Lynda McQuade also confirmed that she completes all her inspections and permits. There is a question about what guide she uses to assess properties. Lynda McQuade uses record cards to verify data, quality, condition, finished/unfinished basements, number beds/bathrooms, etc. Lastly, John Rabbitt asks why she left her prior positions. Lynda McQuade was the Assistant Assessor in Westford and the Town Assessor for Boxborough. There were concerns about a high turnover rate and stability. ===PAGE 2=== Sarah Cammer asks what her ideas are in terms of organizing information for residents to understand. Lynda McQuade confirms that communication with residents is the most important priority. Additionally, Lynda McQuade states she is very organized and follows the deadlines on the Assessors calendar provided by the Department of Revenue. Motion to ratify the appointment of Lynda McQuade at the recommendation of the Town Manger by John Rabbitt, seconded by Sarah Cammer. All in favor. NEW BUSINESS Request For Quote (RFQ) for Personal Property Maintenance and Utility Appraisal. Julie Belliveau and Heather Lemieux worked on a proposal for cyclical inspections and reevaluation inspections. Motion to accept the RFQ by Sarah Cammer, seconded by John Rabbitt. All in favor. Unanimous vote. Note: This is for the Cyclical reviews, not the 5 Year Revaluation. o Review for Errors and Omissions. The Board has reviewed the document and found no errors or edits. MEETING SCHEDULE January 29th at 6:30 PM at the Bilotta Room in the Town Hall January 31st at 6:45 PM at the Bilotta Room in the Town Hall. Mike Tarello from Vision will be in attendance. CLOSING COMMENTS Public Comment Heather Lemieux thanks Rena Swezey for all her help and welcomes Lynda McQuade. Board Comment John Rabbitt states that he has a list of questions for the upcoming meeting with Mike Tarello from Vision. EXECUTIVE SESSION Motion to enter into executive session and not to return to open session by Sarah Cammer, seconded by Jack Rabbitt. The meeting closed at 7:17 PM. ======================================================================================== DOCUMENT : 2024-01-29-agenda-6384.txt BOARD : board-of-assessors DATE : 2024-01-29 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-29-agenda-6384.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_01292024-6384 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, JANUARY 29, 2024 6:30 PM BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN ST. In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/) and will be uploaded to the LunenburgAccess YouTube after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/82071757337?pwd=U2txOEt6cDgxaU5lYkhid3liK2wyUT09 or Join Zoom Meeting Meeting ID: 820 7175 7337 Passcode: 344647 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 820 7175 7337 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. In accordance with the requirements of the Open Law Meeting Law, please be advised that this meeting will be recorded and can be found on the LunenburgAccess YouTube channel (http://www.youtube.com/user/LunenburgAccess/videos) within 24 hours of the meeting. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR CURRENT BUSINESS  Approve Minutes of: December 18, 2023, January 08, 2024, January 22, 2024  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Recommend Overlay and New Growth estimates for FY 2025  Review Draft of Assessors Report for Annual Town Report  Discuss status of / Review 5 Year Revaluation  Discuss Impact of changing Exemption amount for FY2025 (Seniors / Blind / Veterans?)  Status of Community Outreach: Web Site, How to Read Your Vision Card, Senior Center, etc.  CAI – Currently we “freeze” Property Record Card as of January 1 each year  Discuss updating more frequently  Review Property Cards for recent abatement requests / Investigate differences  Assessment Reconciliation – Sample Findings (Sarah Cammer)  Potential ad-hoc citizen Advisory Committee(s) to aid BOA members  Response to extensive citizen questions. - i.e. Derner, Lucks, Blatt – FAQs?  Data Analysis team?  Outreach team? FUTURE TOPICS  Review and Approve Chapter Land Exemptions  Schedule Future Zoom Session for Public Q&A with Nate Cramer UPCOMING MEETING/EVENTS SCHEDULE  January 31, 2024 – Discuss 5 Year Revaluation with Mike Tarello of Vision. Note: at Town Hall.  February 5, 2024 CLOSING COMMENTS  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-01-29-minutes-6384.txt BOARD : board-of-assessors DATE : 2024-01-29 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-01-29-minutes-6384.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_01292024-6384 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS WEDNESDAY , JANUARY 29, 2024 BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN STREET Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey. CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS  Board There was no board comment.  Public There was no public comment. STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR Rena Swezey sat in on an interview for a temporary position of office assistant. This applicant was only able to work part time. The position is still open. Rena Swezey entered in all the sales and new construction into Vision. The Chapter liens for 2024 were completed and uploaded. An inspector from Vision came by the office and picked up14 property cards which had errors in the sketches. After taking measurements the sketches were completed and the information was passed on to Rena Swezey to enter into Vision. The Town report for fiscal 2023 needs to be submitted by February 15. Rena Swezey states that numbers will be the same as last year because the previous assessor didn’t realize that the town reports are done by fiscal year and not calendar year. There needs to be a note added to the town report with this explanation. The tax collector, Myleen Mallari, worked with Rena Swezey to collect all motor vehicle abatements that now just need to be added to MUNIS. Rena Swezey received a new composite zoning map from CAI. This will be displayed in the assessor’s office for public viewing. CAI is working on creating a neighborhood map with Nate Cramer. The board signed 66 exemptions for veterans, 5 exemptions for blind, 13 exemptions for veterans which were total tax abatements, and 19 exemptions for seniors. CURRENT BUSINESS ===PAGE 2===  Approve Minutes of: December 18, 2023, January 08, 2024, January 22, 2024 The minutes for December 18th were approved at a prior meeting on January 8th. The January 8th meeting had breaks in the audio and minor corrections. Approval postponed until a future meeting. The meeting for January 22nd was tabled to the next meeting for the Board to review. There was a motion to approve the amended minutes from the executive session on January 22 by Sarah Cammer, seconded by John Rabbitt. All in favor.  Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, etc. There was no business to discuss related to the above topics.  Recommend Overlay and New Growth estimates for FY 2025 Brian Laffond spoke to the Town Manger about an overlay for FY 2025. The overlay from last year was paid through an increase at the annual Town Meeting. Currently, the account has $562,000. The Town Manager is suggesting to kept $120,000 as typically done in the past. That $120,000 will be for this year’s abatement and what doesn’t get spent goes into the fund for next year. Brian Laffond also suggests using the $120,000 for this year’s exemptions/abatements. Rena Swezey states that when she was on the board it was always $116,000. Sarah Cammer hasn’t seen all of Visions work yet and doesn’t feel comfortable making the decision without seeing the work. John Rabbitt suggests pulling data from the past 5 years and is tasked with this project. The new growth estimates were already discussed and previously voted on.  Review Draft of Assessors Report for Annual Town Report Sarah Cammer saw the corrections that Brian Laffond made and had nothing additional to add.  Discuss status of 5 Year Revaluation Rena spoke to Mike Tarello and there were 14 properties that had sketches that needed to be redrawn. Once those are completed, he can finish up all residential property. Currently Mike Tarello and Vision are working on commercial property. Without having reviewed the residential data the Board is unaware of the context to view the other data. Sarah Cammer requests having a whole picture presented prior to voting. John Rabbitt requests a neighborhood map.  Discuss Impact of changing Exemption amount for FY2025 (Seniors / Blind / Veterans) ===PAGE 3=== Sarah Cammer inquires if you go above the recommendation if a lower percentage will be returned. Rena Swezey suggests recommending a double in all exemption amounts at the spring town meeting. An additional discussion was tabled until the Board can review the numbers.  Status of Community Outreach: Web Site, How to Read Your Vision Card, Senior Center, etc. Sarah Cammer requests not having her photo on the website. John Rabbitt suggests having more visuals on the website. There was discussion about the charter statement and Sarah Cammer wants the scope limited. Brian Laffond is looking for an update on how much is going to get rolled out and the format on the website is currently being configured. John Rabbitt will give an update once one is available but anticipates the website launching in mid-March. Sarah Cammer likes the layout but there may need to be some additional discussion on some of the content.  CAI – Currently we “freeze” Property Record Card as of January 1 each year o Discuss updating more frequently. Brian Laffond suggested that we should consider quarterly or monthly.  Review Property Cards for recent abatement requests / Investigate differences o Assessment Reconciliation – Sample Findings. Sarah Cammer – apparently abatements were not recorded and are not reflected on the Vision database.  Potential ad-hoc citizen Advisory Committee(s) to aid BOA members o Response to extensive citizen questions. - i.e. Derner, Lucks, Blatt – FAQs? o Data Analysis team – Brian Laffond suggested that his is probably too bulky / difficult to manage. o Outreach team- Tabled FUTURE TOPICS  Review and Approve Chapter Land Exemptions  Schedule Future Zoom Session for Public Q&A with Nate Cramer UPCOMING MEETING/ EVENTS SCHEDULED  January 31, 2024 – Cancelled  February 5, 2024 CLOSING COMMENTS ===PAGE 4===  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-02-05-agenda-6392.txt BOARD : board-of-assessors DATE : 2024-02-05 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-05-agenda-6392.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_02052024-6392 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, FEBRUARY 05, 2024 6:30 PM BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN ST. In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/) and will be uploaded to the LunenburgAccess YouTube after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/82071757337?pwd=U2txOEt6cDgxaU5lYkhid3liK2wyUT09 or Join Zoom Meeting Meeting ID: 820 7175 7337 Passcode: 344647 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 820 7175 7337 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public CURRENT BUSINESS  Approve Recommendation for 2025 Overlay  Discussion on Public Disclosure Notice and Impact Notice for Second Home Owners  Discuss Status of / Review 5 Year Revaluation – with Mike Tarello of Vision UPCOMING MEETING/EVENTS SCHEDULE  TBD CLOSING COMMENTS  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-02-05-minutes-6392.txt BOARD : board-of-assessors DATE : 2024-02-05 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-05-minutes-6392.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02052024-6392 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , FEBRUARY 5, 2024 BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN STREET Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey, Town Manager Heather Lemieux, and 3 Select Board Members. Joint meeting with Select Board. CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS  Board Rena Swezey gives an update about her upcoming work schedule. Due to the new year starting she will be able to work more than the usual 23 hours a week. Rena Swezey and Heather Lemieux confirm the office will be open during the week from 8 AM- 4 PM.  Public Carl Luck – 50 Sunset Lane o Carl Luck questions where will lake front properties assessment to sales ratio come from? Carl Luck questions if the 3 available options are to use the 2023 assessments, the 2023 abated value, or the updated value on the Vision cards. Carl Luck states the 2023 assessments are fatally flawed and inaccurate. The 2023 abatement values were good at the time but not everybody filed for an abatement. Lasty, the values updated on the Vision cards are flawed as there is an added 4 to 8 percent to the land value above and beyond abatement values. o There is an additional question of what the ratings of good, average, and below average play roles play in the current assessment process. Phyllis Luck – 50 Sunset Lane o Phyllis Luck asks when the residents will have access to the 2024 assessment data? Additionally, how any adjustments were calculated. o When will a public meeting be held to review the results of the process and recommendations with the ability to ask questions? Dave McDonald – 155 Island Rd. – States that he is proud of everyone on the Board and is seeing the progress that’s being made. ===PAGE 2=== Michael Ray – 1170 Mass Ave. – Thanks the Board for their work. He has a question about how the homes are assessed and how they arrived at those numbers. CURRENT BUSINESS - Discuss Status of / Review 5 Year Re-evaluation – with Mike Tarello of Vision - Mike Tarello states that over the last year there have been changes in values from new to old that are going to be inconsistent. There’s going to be corrections showing a significant drop and some showing significant increases. The information being provided during the meeting is preliminary. The Board will have to approve the work for it then to get submitted to the DOR to start their process. - According to state guidelines the value in town must be between 90% and 110% for fair market value. As a basic overview the sales from 2022 adjustments for land is 20%, commercial is 15% coefficient of dispersion (COD), and under 10% for residential for the different categories. - Re-evaluation of fiscal year 2024 - Vision has analyzed all properties throughout the community including depreciation, updating construction costs, land values, capitalized rates for commercial, income and expense information. - Below are the steps that were followed by Mike Tarello from Vision  Review of all property sales for land and building.  Verify sales though MLS.  Communications with the assessor’s office  Physical investigation and make sure sales were in arm’s length transactions.  Review all sales based on data collection guidelines developed by the assessor approved by the Board.  Investigate sites for location and amenities.  Review characteristics, style of the property, condition of property, quality of construction, extra features, and outbuildings.  All changes are entered into their system, recalculated, checked for errors, then analyzed. - Improved sales are found by extracting the building value and depreciation. This is also how residuals are found. Through the process a base land curve for residential was determined. Next, the land curve was developed, and adjustments were made. Additional items to factor in the land were neighborhood adjustments and delineated neighborhoods. With the land curve found there would need to be a positive adjustment for the land curve of 10%. This was then applied to the base land curve based off sales. The land curve was ===PAGE 3=== set at 10% and excess land was $7,500. If the sale included over an acre or 2 of land depending on zoning an additional 10% was applied. This raised the $7,500 to $8,200. Undeveloped and unusable land was at $1,000 and was adjusted to $1,100. - The data for Lunenburg included 7 neighborhoods, 3 waterfronts, and 4 regular neighborhoods around the water. - A team reviewed and inspected the work previously completed. There was a review of different types of effects surrounding properties on the water while not having greatest access or view factored in. - Data was collected through the sales in 2021 and the limited sales from 2022. Vision looked through MLS to determine if the sales were qualified and if not, they we unqualified. If they were qualified, then they looked at MLS to make sure there were accurate descriptions. MLS contains roughly 45 pictures for each property. For 2022, there were 8 qualified sales. - - Once land values are set the next step includes a review and inspection of building costs based on the different styles. Adjustments were made using the cost support manual, Marshall and Swift, then testing with the sales adjusted the building costs. On average the building costs from last year were around 130 to 140 dollars with no adjustment for unusual characteristics or grade. After looking at adjustments and comparing them to sales they were raised to the lower $150s. There was an 8 to 10 percent increase in building costs. - A land to building ratio was used to test for reasonableness in the contribution of the land and the building to the total value. The depreciation schedule was adjusted for properties that are from poor condition to excellent condition. - There was a review of building permits to identify what changes there are- renovations, remodeling, and additions. - After completing all adjustments to the sales, they were determined to be in ratio. Sales were then re-evaluated and presented to the Board to review. There was a request to the Board to add those rates, run all record cards, then review the town for physical characteristics, elements of construction, elements of condition, elements of sales prices. This created trends of values in different neighborhoods. Additional changes and adjustments were made. - A report was run of old to new value reports specifically looking for outliers in data. About 25 sketches were updated and corrected. - The Board was provided with a report that included tables for cost, the market, rentals, vacancy, expenses, capitalization ratios, neighborhood adjustments. There were 2 ===PAGE 4=== income reports used including the income cost comparison report, and other economic spreadsheets. - Board Questions - Sarah Cammer was hoping for a map of the neighborhoods. Mike Tarello confirms this will be provided once the process is finished. - Brian Laffond asked if it was fair to say that this reevaluation does not depend on prior values and that it really depends upon sales. Mike Tarello confirms that prior values were only used for comparisons sake. Additionally, there was a look at the sales for a whole year before and a whole year after for all properties. Another question is whether condos are treated as rentals and how they are being evaluated. Mike Tarello states that for condos there was a review of the last 3 years of sales. Additional information was used for comparison or other rental apartment complexes. Furthermore, Vision used an income approach. Mike Tarello wants to speak further with the Board and the DOR representative specifically about condos. - John Rabbitt asks if there was a common place where mistakes were made or found. Mike Tarello confirms that many error logs were run, multiple checks of overrides and details on each spreadsheet. Out of the 4,000 property cards roughly 800 to 900 changes were made. - Below are numbers and data that Mike Tarello provided. o Property values - Single families went up 4%. Condos went up 30%, two families went up 9%, multi-homes went up 3%, apartments went up 30%, vacant land went up 10%, commercial went up 6%, industrial went up 6% o Values in house styles - Ranches went up 2%, colonials went down 1%, capes went up 3%, cottages went down 7%, raised ranches were up 4%, split levels went up 4%. - Mike Tarello stresses that the public is part of the appraisal process. No one knows their property better than the residents. Public disclosure is a good time to bring any questions forward. - Mike Tarello asks the Board to create a list of questions and send them to him prior to the next meeting. - Approve Recommendation for 2025 Overlay Every year an amount of money is appropriated into the overlay account. This is a combination of cumulative effects of what’s available in the overlay to address abatements and exemptions. The amount for fiscal 22 was $132,000 and the ===PAGE 5=== amount for fiscal 21 was $139,000. The 5-year average for overlay was around $125,000. This excludes the $1,451,502 that was excluded in the original overlay amount. Heather Lemieux reached out to the DOR about the increased amount from last year and learned that it could be excluded in the 5-year average. John Rabbitt did some research and provided a presentation that was displayed during the meeting. John Rabbitt suggested that there are 4 different options. John Rabbitt suggests increasing the exemptions across the board. This would change the overlay amount of $120,000 to $200,000. Ultimately John Rabbitt believes that Heather Lemieux is being too conservative with her numbers. Brian Laffond suggests that since the town already has money in that account, it may be more practical to increase between $130,000.00 or $140,000.00. Heather Lemieux states that the cumulative number in the overlay account is $562,500. If there is an excess of money this will affect the overall budget. Sarah Cammer is not inclined to increase the overlay amount. The data coming in through Vision looks well established and believes there is enough money available in the overlay fund for this upcoming year. Additionally, Sarah Cammer believes the Board should go with the $120,000 that’s been recommended. Sarah Cammer makes a motion to accept $120,000 for the next fiscal year, seconded by Brian Laffond to open for discussion. John Rabbitt is in opposition. John Rabbitt makes an amended motion to accept $200,000 for the next fiscal year. This vote was not seconded. Sarah Cammer suggests if it’s going to be increased this needs to be done before the budget comes out for the next fiscal year. With the re-eval coming out Sarah Cammer believes this is too late and is concerned about long term impacts on the budget. Sarah Cammer won’t take any action until this is discussed at the town meeting. Sarah Cammer doesn’t want to increase the taxes for anyone beyond what we’re seeing in assessments because there is so much going on in the town. After discussion, Brian Laffond calls a vote on the motion to set the overlay figure at $120,000 for the 2025 budget. All in favor. - Discussion on Public Disclosure Notice and Impact Notice for Second Home Owners The town will enter public disclosure for a period of 5 days. During those 5 days, taxpayers can obtain and review proposed data. Taxpayers can go to the assessor’s office with questions and to discuss recent changes in proposed values. Also provided is an overview of the process, the valuation changes, and the overall effect on assessments. At the completion of the certification on February 21, a ===PAGE 6=== statement will be received from the DOR which will also be made available to residents. All information will be posted on the Lunenburg website. A classification hearing with the Select Board will take place on March 12th. Tax bills will be sent out by the end of March. If there are any abatement requests, they will start thereafter. Rena Swezey, Brian Laffond, and the DOR representative Becky had a meeting and discussed the option of having a visual board. The board would include properties recently sold, what they sold for, and what they were assessed at. In addition to being displayed in the assessor’s office there is a discussion about this being made available at places such as the library and senior center. UPCOMING MEETING/ EVENTS SCHEDULED - February 12th at 6:30 PM - February 15th at 6:30 PM CLOSING COMMENTS - Public No public comment. - Board No Board comment. ADJOURN Motion to adjourn by Sarah Cammer, seconded by John Rabbitt. All in favor. The meeting adjourned at 9:15 PM. ======================================================================================== DOCUMENT : 2024-02-12-agenda-6410.txt BOARD : board-of-assessors DATE : 2024-02-12 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-12-agenda-6410.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_02122024-6410 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, FEBRUARY 12, 2024 6:30 PM LOWER LEVEL, RITTER BUILDING 960 Massachusetts Avenue In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/) and will be uploaded to the LunenburgAccess YouTube after the meeting (http://www.youtube.com/user/LunenburgAccess/videos). This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/9091740347?omn=83189426708 or Join Zoom Meeting Meeting ID: 909 174 0347 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 909 174 0347 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR CURRENT BUSINESS  Discuss status of 5 Year Revaluation  Permission to Vision to release preliminary data to DOR for review.  Review Apartments, Commercial, Industrial, Mixed Use and Exempts  Approve final draft of Assessors Report for Annual Town Report  Approve final draft of Impact Statement  Approve final draft of Public Disclosure UPCOMING MEETING/EVENTS SCHEDULE  February 15, 2024 – Discuss 5 Year Revaluation with Mike Tarello of Vision  TBD CLOSING COMMENTS  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-02-12-minutes-6410.txt BOARD : board-of-assessors DATE : 2024-02-12 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-12-minutes-6410.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02122024-6410 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , FEBRUARY 12, 2024 LOWER LEVEL, RITTER BUILDING 960 MASSACHUSETTS A VENUE Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey, Town Manager Heather Lemieux CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS  Board Sarah Cammer thanked Rena Swezey for all her hard work. John Rabbitt provided copies of an analysis of 41 exemptions. There was a request that the Board ask for a vote at the next meeting. John Rabbitt spoke to Becky Boucher from DOR regarding the 41C. If there is a vote because of different laws, it doesn’t automatically mean that the other lines need to go up or change. John Rabbitt sent materials to the Board to review to be posted on the website. John Rabbitt states that the minutes still haven’t been posted on the website. Brian Laffond is aware and will investigate why they haven’t been posted.  Public Phyllis Luck – 50 Sunset Lane- noticed under the current business topic there are 3 approvals of final drafts. Phyllis Luck asks if these are going to be made available to the public immediately. Brian Laffond reports that the public disclosure is just the form. It doesn’t include any numbers. The format and content will be approved but the data isn’t available so that won’t be approved. The data isn’t available until after the DOR completes their review. There are going to be 2 levels of management reviewing the data. The data is anticipated to be provided between February 26th and March 4th. CURRENT BUSINESS Brian Laffond provided the following statement. Brian Laffond wants everyone to recognize that the data that’s being worked with is preliminary. It’s been recommended that we not share the data as it is preliminary. Brian Laffond doesn’t want to post data on the website, but these are ===PAGE 2=== now public records. This plan is to open the disclosure period as soon as DOR finishes their review. The state requires 5 business days of disclosure. The Board anticipates this will be extended. If anyone wants to see the data, please make a public records request and this will be expedited, and an electronic copy be provided to you. Mike Tarello also agrees to wait to disclose. The initial reports were further fined tuned before they were given to DOR. Brian Laffond will get this posted on the shared site. Mike Tarello believes the data will be reviewed and returned from the DOR soon. John Rabbitt believes this information should be provided as it is received. Sarah Cammer also agrees this data should be provided with the notice that this is preliminary data only. Brian Laffond confirms that public disclosure is scheduled to happen at the end of next week. Any data being shared now will be replaced by new data as the results are currently preliminary. Motion to release the latest data and the abatement log by John Rabbitt, seconded by Sarah Cammer. All in favor. Rena Swezey states this data should be posted at Town Hall, Senior Center, Library, and Lunenburg website.  Discuss status of 5-year revaluation o Permission to Vision to release preliminary data to DOR for review. Brian Laffond confirms that with the permission of Mike Tarello the Board released all the information and data to the DOR. o Review Apartments, Commercial, Industrial, Mixed Use and Exempts Mike Tarello discussed the different methodologies that were used relative to revaluations listed above. The values used were developed through Marsh and Swift, then the values were compared to the income approach. Capitalization rates can be extracted from sales or taken from financial equity and interest rates. Once capitalization rate is calculated it will capitalize the income stream. Once the income approach is determined an income residual like sales residuals are used to support data along with the few sales we had. Then deduct from the income value, the building cost, and residual land value. Land values are determined by different classes and then by neighborhood. All this information then gets provided to the DOR for review. Land value was developed by an income approach which determines the market rent, vacancy, expenses to operate the building, and determines the net income. ===PAGE 3=== Once land values are determined they then apply those to the cost and that’s how a cost approach is determined then reconcile the cost in income. Commercials are also found by the income approach. Sales are found by a cost to income ratio to make sure they are in the requirements of the DOR. The ratio must be within the 90 to 100 range. The median for residuals is around 97 to 98%. A comparison of each group of properties is used to get the medians for those ratios to compare to the total ratio. This includes groups of apartments, industrial, commercial, mixed use. Within commercial there is a further breakdown of retail, office, service station. Industrial is further breakdown into warehouse, manufacturing and various research and development. In conclusion, commercial values went up 6%, industrial went up 6%, mixed use went up 7%, apartments went up 30%. Mike Tarello has completed all documents provided to DOR. Mike Tarello is working with DOR, answering questions, giving more clarity. The DOR has everything they need from Mike Tarello’s end. The only task left to complete is a map. Rena Swezey has been assisting Mike Tarello as well as Nate Cramer. John Rabbitt questions what methodology was used for apartments and complexes. Mike Tarello worked with the DOR to obtain some older rental rates. Those rates were compared to other complexes to create a market. This was an income approach. Also compared rents with neighboring communities.  Approve final draft of Assessors Report for Annual Town Report Aside from some grammatical changes by Sarah Cammer the Board agrees with the final draft. Motion – Jack Rabbitt, Second Sarah Cammer. All in favor.  Approve final draft of Impact Statement This document will be provided to anyone that has 2 homes and lives out of town. Specifically, this will be mailed to whoever owns the property. Motion to approve the amended impact statement by Sarah Cammer, seconded by John Rabbitt. All in favor.  Approve final draft of Public Disclosure Motion to approve the format of the public disclosure by John Rabbitt, seconded by Brian Laffond. All in favor. ===PAGE 4=== UPCOMING MEETING/EVENTS SCHEDULE  February 15, 2024- Discuss 5-year revaluation with Mike Tarello of Vision- CANCELED  February 21, 2024- Tentative  February 26, 2024  February 28, 2024 Tentative  March 4, 2024 CLOSING COMMENTS  Public There was no public comment.  Board John Rabbitt inquires when the new evaluations will show up on the property card. Rena Swezey states that the property card will show the preliminary value once the bills are approved by the DOR. The date is dependent. Brian Laffond thanks the Board for letting him make statements out of order on the agenda. ADJOURN Motion to adjourn by John Rabbitt, seconded by Sarah Cammer. All in favor. The meeting closed at 8:37 PM. ======================================================================================== DOCUMENT : 2024-02-26-agenda-6435.txt BOARD : board-of-assessors DATE : 2024-02-26 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-26-agenda-6435.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_02262024-6435 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, FEBRUARY 26, 2024 6:30 PM LOWER LEVEL, RITTER BUILDING 960 Massachusetts Avenue In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/). The recording can be found on the LunenburgAccess YouTube channel (http://www.youtube.com/user/LunenburgAccess/videos) within 24 hours of the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in- person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/j/7927370353?omn=81202806478 or Join Zoom Meeting Meeting ID: 792 737 0353 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 792 737 0353 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR CURRENT BUSINESS  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024, Feb. 5, 2024, Feb. 12, 2024  Status of 5-Year Revaluation – DOR response, Public Disclosure Period.  Finalize Impact Statement  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Finalize “How to Read Your Vision Card” (Sarah Cammer)  Status of Community Outreach  Status of Website Improvements (Jack Rabbitt)  Senior Center Orientation (Jack Rabbitt) – March 25, 2024.  Discuss 41C proposed Exemption increases for FY2025. NEW BUSINESS  Establish ad-hoc citizen committee(s) to aid board members.  Use of Responses to “extensive citizen questions”.as FAQs. FUTURE TOPICS  Schedule Future Zoom Session for Public Q&A with Nate Cramer  ‘Work Breakdown Structure” UPCOMING MEETING/EVENTS SCHEDULE  Tentative – February 28, 2024, March 4, 2024, March 12, 2024(Joint Meeting w/Select Board), March 18, 2024 CLOSING COMMENTS  Public  Board ADJOURN ======================================================================================== DOCUMENT : 2024-02-26-minutes-6435.txt BOARD : board-of-assessors DATE : 2024-02-26 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-02-26-minutes-6435.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_02262024-6435 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MONDAY , FEBRUARY 26, 2024 LOWER LEVEL, RITTER BUILDING 960 MASSACHUSETTS A VENUE Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey CALL TO ORDER The meeting opened at 6:30PM. OPENING COMMENTS  Board Comment John Rabbitt shared an alert that was published by DLS that is sent out on a quarterly basis. There is a municipal empowerment act that reflects changes to procurement rules in terms of competitive bids. John Rabbitt asks Rena Swezey if she has any awareness to which she states no. John Rabbitt thanks Rena Swezey for her tireless work and ability to give out valuable insight and information. John Rabbitt questions if there is some sort of cross training program that can be done to help Rena Swezey if she is out sick. There is concern about phone coverage and having someone available to the public in the office if she is unable to be there. Brian Laffond visited the office and saw Rena Swezey responding and using customer service skills with the residents. She patiently walks residents through processes and Brian Laffond notes that she has been going above and beyond. Due to technological programs on the consultant’s website the disclosure period is starting one day later. Thus, having to extend our disclosure period an additional day to next Tuesday.  Public Comment Carl Luck, 50 Sunset Lane, asked why the vision property cards appear to have been removed. The board confirms the CAI card is there, but the Vision card may not be loaded until tomorrow. Carl Luck asked about what the assessments are based on for lake properties. Rena Swezey confirms that the state excludes anything in the second half of 2023 and anything in the first half of 2021. The lake properties are based on the sales from 2021, 2022, and 2023. ===PAGE 2=== Carl Luck asked where the documents were that were used to manage how they validate or not validate the rating during the review and re-evaluation without a criterion. Rena Swezey states that the field review was done by using the property record cards to check for accuracy. Bob Pease, 11 Wintergreen Ct., asked when the neighborhood map be made available. Brian Laffond confirms that CAI has created a map. The individual neighborhood maps haven’t been printed out because of a significant additional cost from CAI. They are available on the GIS website. STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR Rena Swezey provided a brief summary as she was out sick for a few days. The impact notices were sent out to the second homeowners. Along with John Rabbitt, Rena Swezey is working to get everything uploaded to the website. The excise tax bills came out thus creating many inquiries from the public. Preliminary approval was received from Becky Boucher and her boss (Chris) at DOR. Once the disclosure period has ended and if there is less than 10% in errors the final certification can go forward and they will start getting the files ready for billing. CURRENT BUSINESS  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024 canceled, Feb. 5, 2024, Feb. 12, 2024 There will be no approval of minutes as the Board is continuing to make amendments.  Status of 5-Year Revaluation – DOR response, Public Disclosure Period. The public disclosure period was extended by 1 day due to a 1-day delay. The classification hearing is scheduled for the 12th. Nate Cramer will complete a PowerPoint presentation for the classification hearing on the 12th.  Finalize Impact Statement This was a carryover from the last agenda and has already been completed.  Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, etc. There was a bill from Vision totaling $43,109.50. There was a bill from MFS for $2,250. This bill was for hours of phone calls, emails, and spreadsheets. The Board signed the payout amount for the senior property tax work off program from 2023. The total is under $9,363.65 for 11 individuals. There was a motion to approve the senior property tax work off program payout amounts by Sarah Cammer, seconded by John Rabbitt. All in favor. ===PAGE 3=== The Board signed the motor vehicle excise tax bills for commitment number 7 from 2023.There were 135 bills for people that bought newer vehicles later in the year and traded in their prior vehicle. Roll call vote. All in favor.  Finalize “How to Read Your Vision Card” (Sarah Cammer) Discussion and edits were made to the document. Brian Laffond suggests adding the page number. Sarah Cammer will send out the edited how to read your vision card once updated.  Status of Community Outreach o Status of Website Improvements (Jack Rabbitt) John Rabbitt met with Kara McCarthy. The layout is completed and google documents are starting to be loaded. The anticipated completion date is in a couple of weeks. There was a brief review of documents to be loaded. o Senior Center Orientation (Jack Rabbitt) – March 25, 2024. John Rabbitt provided a copy of a senior center newsletter to the Board. Rena Swezey will be at the presentation and will go through property tax exemptions. There are roughly 9 topics listed on John Rabbitt’s agenda. John Rabbitt anticipated bringing up the topic about circuit breakers. The Board agrees that this shouldn’t be listed as a topic as it doesn’t relate to the Board of Assessors.  Discuss 41C proposed Exemption increases for FY2025. John Rabbitt shares that in 2022 there were over 3,000 residents in the town that were over the age of 60. The 41C exemption has had no changes since 1986 and John Rabbitt believes the time for change is now. This will also be discussed at the senior center orientation. John Rabbit suggests increasing reimbursement by 250 dollars for seniors. This money would be coming out of everyone’s tax bills. Additionally, John Rabbitt suggests decreasing the age requirement to 65 years old. John Rabbitt will continue to research and re-phrase wording with the help of Sue Doherty. John Rabbitt would like to add this as a warrant article for the Annual Town Meeting. NEW BUSINESS  Establish ad-hoc citizen committee(s) to aid board members. Brian Laffond wants to take advantage of this program but isn’t sure how to proceed. The Board hasn’t had a chance to discuss this so this will be add to future agendas. ===PAGE 4===  Use of Responses to “extensive citizen questions”.as FAQs. The Board hasn’t had a chance to discuss this so this will be add to future agendas. FUTURE TOPICS  Schedule Future Zoom Session for Public Q&A with Nate Cramer Sarah Cammer shares that there is frustration because some people have not had closure. Sarah Cammer believes there should be that opportunity for residents to have a discussion with Nate Cramer. Carl Luck is still frustrated that we still don’t know what happened to us in 2023 and still has a long list of questions that haven’t been answered but believes Mike Tarello would be the person to answer those questions. The Board confirms that public interaction is not included in Mike Tarello’s contract.  ‘Work Breakdown Structure” John Rabbitt wanted to address organization related issues. There needs to be an understanding of who owns which piece of work. For example, the lead assessor is the supervisor for the unit and along with that comes certain functions. There is confusion about who oversees what. UPCOMING MEETING/EVENTS SCHEDULE  The below dates are tentative: o February 28, 2024- canceled o March 4, 2024 o March 12, 2024 (Joint Meeting with the Select Board) o March 18, 2024 CLOSING COMMENTS  Public Comment There was no public comment.  Board Comment John Rabbitt questions if the updates for abatements are on the vision reports. The Board denies that is any relation to abatements and the vision cards. The only thing about the abatement that changed were factors on the property. Rena Swezey confirms that the abatements have nothing to do with the 2024 valuations. ===PAGE 5=== Sarah Cammer believes the Boards’ conversations should not include any personal feelings. She would appreciated it if the Board had a discussion logically and sequentially then had a vote. ADJOURN The meeting closed at 9:30 PM. Motion to Adjourn by Sarah Cammer, Seconded by Jack Rabbitt. All in favor. ======================================================================================== DOCUMENT : 2024-03-04-agenda-6448.txt BOARD : board-of-assessors DATE : 2024-03-04 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-04-agenda-6448.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03042024-6448 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, MARCH 04, 2024 6:30 PM BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN ST. In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/). The recording can be found on the LunenburgAccess YouTube channel after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in- person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please use the link below to join the public meeting webinar: https://us02web.zoom.us/meeting/tZcscOCsqTosHNeSWf7e-bh2ISybkdR2QOtO/ics?icsToken=98tyKuGrrzwjHtOUth- ERpwqBY_CXejwtn5dgo1YryjjVCUeYAukH9FbMLl7Iorh or Join Zoom Meeting - https://us02web.zoom.us/j/83179471663 Meeting ID: 831 7947 1663 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 831 7947 1663 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORT FROM INTERIM PRINCIPAL ASSESSOR CURRENT BUSINESS  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024, Feb. 5, 2024, Feb. 12, 2024  Status of 5-Year Revaluation – Public Disclosure  Approve: Data Collection - Request For Proposal  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Finalize “How to Read Your Vision Card” (Sarah Cammer)  Status of Community Outreach  Status of Website Improvements - Senior Center Orientation (Jack Rabbitt) – March 25, 2024.  Discuss and Decide on 41C proposed Exemption increases for FY2025. NEW BUSINESS  Establish ad-hoc citizen committee(s) to aid board members.  Use of Responses to “extensive citizen questions”.as FAQs. FUTURE TOPICS  Investigate scheduling Future Zoom Session for Public Q&A with Nate Cramer / Mike Tarello  ‘Work Breakdown Structure”  BOA Policies UPCOMING MEETING/EVENTS SCHEDULE  March 12, 2024 Classification Hearing (Joint Meeting w/Select Board), March 18, 2024 CLOSING COMMENTS  Public  Board ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. Motion to enter executive session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". ===PAGE 2=== EXECUTIVE SESSION "Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the Commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the Commonwealth." CH59 S60 of MGL is the law being cited. ADJOURN ======================================================================================== DOCUMENT : 2024-03-04-minutes-6448.txt BOARD : board-of-assessors DATE : 2024-03-04 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-04-minutes-6448.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03042024-6448 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS APRIL 1, 2024 BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN STREET Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Principal Assessor Lynda McQuade, Interim Principal Assessor Rena Swezey. Via Zoom ‒ Clerk John Rabbitt. CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS  Board There were no comments from the Board.  Public There were no public comments. STATUS REPORTS FROM INTERIM PRINCIPAL ASSESSOR and NEW PRINCIPAL ASSESSOR. The new Principal Assessor, Lynda McQuade, started on Monday. Rena Swezey and Lynda McQuade have both been working on motor vehicle excise and the tax bills on MUNIS. Over the past 4 months Rena Swezey has not been able to go out and do inspections since she was the only employee in the office. Lynda McQuade and Rena Swezey will start reviewing building permits next week to catch up on the backlog. Rena Swezey is going to start training Lynda McQuade with Vision. Heather Lemieux mentioned there is training for Vision that she will look into. Brian Laffond has previously requested a designated email for the Assessor’s office. At the time we did not have enough licenses. John Rabbitt questions how many motor vehicle abatements were processed this year. Rena Swezey doesn’t have an exact number because they all haven’t been entered into MUNIS. Brian Laffond states once they are all entered a report can run. John Rabbitt questioned if we could gain access to Sheila’s email information to start digging through that pile and see if there is anything critical. Rena Swezey states she did have Sheila’s password and did try to keep up with incoming emails. Sarah Cammer asked if there has been any interest in filling the position while Sheila is out. It didn’t work out. Are we looking for a potential volunteer for the senior tax work- off plan? ===PAGE 2=== Rena Swezey spoke to Julie Belliveau states this is a conflict due to personnel and financial information being confidential. There were a few people interested but the main question people had is if this is going to turn into a permanent full-time position. Brian Laffond states that due to the family medical leave act we no longer have to hold this position for her, but we do have to have a position offer available if she were able to come back. Rena Swezey has confirmed with Heather Lemieux that she will stay on until the end of May. CURRENT BUSINESS  Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, etc. The quarterly bill from Multiple Listing Service (MLS) service for the amount of $126 was signed. The real estate commitment is $2,177,837,450 and personal property commitment is $64,914,630 totaling $2,242,752,080. Both documents were signed. Last year CJ did all the roll back taxes that were all paid but never released the liens on the property because he left. The Committee signed the release of a lien on rollback taxes for some lots on Holman Street. Potential Revision to Warrant Article about Clause 41C Some research had to be done to find out the last time we acted on Article 41C. It appears the last time it was acted on was back in 2006. The elderly exemption income limits for a single person were $24,000 and married couple were $30,000. The abatement was raised from $600 to $750. Brian Laffond spoke to the Department of Revenue who said they believe we can indeed bring this article back up in November and it could still affect 2025. There are 2 options available. The Board can get enough information to present it to the town in May or we can take it off and re-do it with a thorough investigation for November. John Rabbitt wants to move forward with $750 to $1,000 and change the age limit to be consistent with what all other communities are doing. Brian Laffond believes more information about income requirements is needed. Brian Laffond states as far as we could tell there was never an adoption of COLA by town meeting, but we have been accepting the COLA amounts at some point over the years just not consistently. More research needs to be done. Sarah Cammer believes there needs to be a vote from the community legislative body subject to the charter to accept a vote. There needs to be a formal vote. Rena Swezey suggests going to the Town Council to get more information. ===PAGE 3===  Status of Community Outreach o 1. Review of Assessor Conference – March 25, 2024. John Rabbitt attended the conference and states there were 29 participants in the room. Zoom was also an option but was a disappointment because there was no audio. All in all, the conference was well received. John Rabbitt shared Sarah Cammer’s “How to Read Your Property Card” brochure. Brian Laffond questions if this conference will be held annually. John Rabbit believes it would be a good opportunity especially since the targeted audience don’t have computers or aren’t computer savvy. The Lunenburg Ledger was present and is going to be writing an article. o 2. Roll out of Website Improvements John Rabbitt anticipates the website going live in mid to late April. Brian Laffond suggests making a section on the webpage specifically about exemptions.  Use of Responses to “Extensive Citizen Questions”.as FAQs. - Guest: Carl Luck Carl Luck, 50 Sunset Lane, sorted through many of the questions that could be answered and pulled out the still relevant questions. There were several pages worth of questions that were provided to the Board. The pages were further broken down into 2 sections. 1 section was questions to be answered by contractors and a section for the Board or Town Manager to address. Carl suggested it would be good to make the “How to Read You Vision Card” so it is easier to find.  Status of 5-Year Revaluation / Tax Bills There were some technical problems between MUNIS and Vision. Currently most of the information is being transferred and the information is being sent to a printing company. Once printed they will be returned for a final review and a final package will be sent. They are expected to be sent out in the next 2 weeks and the tax bill will be due in mid-May. Rena Swezey confirms that there is a 3 month period for exemptions to be filed after the date the tax bills are sent. An abatement needs to be applied for within 30 days of the bill being received. • DOR Directives – Establish committee to Review / Recommend new Neighborhood (Site Code) assignments. Brian Laffond wants to put together a neighborhood reevaluation team including a member of the Board, a member of the Assessor’s Office, someone on a lake, someone not on a lake, and a consultant. Sarah Cammer states she was surprised with the layouts and there is some work that can be done to make improvements. ===PAGE 4=== Rena Swezey states when going through a revaluation the DOR looks at what has been done over the year then you get a percentage. If it’s not up to the level that the DOR wants, then it will show up on the certification.  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024 – canceled, Feb. 5, 2024, Feb. 12, 2024, March 04, 2024, March 12, 2024, March 18, 2024 Brian Laffond suggests going over the minutes when the Board members are all physically in the room. This topic was postponed to the next meeting. FUTURE TOPICS  ‘Work Breakdown Structure” This topic will be kept on as a future agenda topic.  BOA Policies There was no discussion, and this topic is always on the agenda as a placeholder when needed. UPCOMING MEETING/EVENTS SCHEDULE  April 22, 2024, April 29, 2024- canceled, May 6, 2024, May 20, 2024 The Board agrees to have the next meeting on April 22, 2024. Brian Laffond will find and reserve a location. CLOSING COMMENTS  Public Dave MacDonald, 155 Island Road, is still disappointed with last year’s bills being mailed out late. He requests an update to citizens be added to the Facebook page or website stating exactly what’s happening and the deadlines. Dave MacDonald has submitted a letter to the Town Manager relating to this issue. He welcomes the new assessor and thanks everyone for stepping up and doing a great job. Brian Laffond confirms something can be added to the new website giving an update. Additionally, the Town Manager will be giving an update at the Select Board’s meeting tomorrow.  Board Sarah Cammer proposes submitting to the Town Manager the information about adding a data collector to our budget and inquiring additional information about what happens if it’s accepted at the Annual Town Meeting. Brian Laffond confirms if it is accepted, they won’t be hired until after July 1st. There will be 2 people in the office until the end of May. Rena Swezey is aware that this position is at the top of the Town Manager’s hiring list. EXECUTIVE SESSION There was a motion to suspend open meeting and enter into executive session not to return to open session after executive session by Sarah Cammer, seconded by John Rabbitt. Roll call vote. John Rabbitt aye, Sarah Cammer aye, Brian Laffond aye. The meeting closed at 8:30 PM. ===PAGE 5=== ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. Motion to enter executive session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". ======================================================================================== DOCUMENT : 2024-03-12-agenda-6461.txt BOARD : board-of-assessors DATE : 2024-03-12 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-12-agenda-6461.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03122024-6461 ======================================================================================== ===PAGE 1=== BOARD OF ASSESSORS Tuesday, March 12, 2024 7:00 PM AGENDA - Revised Bilotta Meeting Room, Town Hall In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/) and will be uploaded to the LunenburgAccess YouTube after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. The following information is also provided for members of the public that would like to participate in the meeting remotely: To Participate Remotely: From a computer, please use the link below to join the public meeting webinar: https://zoom.us/j/9091740347 or from a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 909-174- 0347 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the me eting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. Joint Meeting with the Select Board. I. PUBLIC COMMENT  BOARD  PUBLIC II. APPOINTMENTS 7:30 PM Tax Classification Hearing as required by M.G.L. Ch.40 § 56 on allocation of the local property tax levy among the four classes of real and personal property 7:55 PM Board of Assessors discuss and decide funding vehicle for 41C proposal. 8:05 PM Presentation from Board of Assessors on Proposed Annual Town Meeting article for changing MGL Chapter 59 Section 5 Clause 41C. Low Income Senior Tax Exemption. Change minimum age for eligibility from 70 to 65 years. III. PUBLIC COMMENT  PUBLIC  BOARD IV. ADJOURN ======================================================================================== DOCUMENT : 2024-03-12-minutes-6461.txt BOARD : board-of-assessors DATE : 2024-03-12 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-12-minutes-6461.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03122024-6461 ======================================================================================== ===PAGE 1=== BOARD OF ASSESSORS 2024 Tax Classification Hearing Joint Meeting with the Select Board Bilotta Meeting Room, Town Hall March 12, 2024 Members Present: Lou Franco, Renee Emkey, Michael-Ray Jeffreys, Heather Lemieux The Select Board meeting opened at 7:00 PM. I. PUBLIC COMMENT  BOARD At the last Select Boards meeting there was an agreement to add the school override budget to this years warrant and a ballot question on a override.  PUBLIC Sarah Cammer states that 5 years ago she stood in this room concerned with the superintendent of schools cutting the school librarian. They had to make the town budget, there were several others cuts but that one bothered her the most. It was Dr. Burnhams first year and the first time the town manager had limited the school budget to 2.5% increase. At that point she unenrolled her child from Lunenburg. Sarah Cammer shared her disgust and disappointment at the select board’s commentary regarding the budget override last week. She wants the Board to remember a few things, children under 18 have a fixed income; they don’t have one, they are powerless to vote. She encourages the members of this Board to fully support the override. Parents should also be encouraged to bring their children to town meeting. The Select Board must vote when the override ballot comes forward. She would really like to bring her child back to town. Laura Brazowski, 21 Francis Ave, is a concerned citizen. She is encouraging the Board to add the override to the town meeting warrant and to the May municipal election ballot but to also publicly support the override so the town can adequately fund its schools. This override is to maintain a somewhat normal level of service and to avoid drastic cuts. She is aware that raising taxes has affected the town’s most vulnerable citizens. Educating our children with a quality education has great value. A town lives and dies by its school. A lot of our tax money goes to the school so we as a town need to make sure we get a decent return on that substantial investment. ` Mary Foyle, 985 Flat Hill Road, is the president of the Lunenburg Education Association. Esser funds were a band aid problem that we have had for decades. This is not a school committee issue. This is a town of Lunenburg issue. Mary Foyle wants people to consider that you will only get what you pay for. Rhonda Lisio, 181 Reservoir Road, has a different take on the override. She has no children in the school district and is on a middle-class income. She will have to ===PAGE 2=== re-consider if she wants to stay in this town depending on the taxes. She believes there are areas where parents can pick up some slack specifically in the transportation policy. She doesn’t agree that all students should be guaranteed a bus to school. They could reduce costs by having children within 2 miles transport their own child to school. When her daughter was in school there were bus fees. Rhonda Lisio doesn’t support the override. Dave Passios, 56 Whiting Street, is a lifelong resident of Lunenburg. He has been warning for decades that the school budgets were not sustainable. We may be at a point of no return. There are better choices that could have been made in the last 15 years. Mandy Gilman,186 Reservoir Road, appreciates everyone’s hard work and would love the Select Boards full support for the override. II. APPOINTMENTS The meeting of the Board of Assessors was called to order at 7:30 PM. Members Present: John Rabbitt, Brian Laffond, Sarah Cammer Brian Laffond’s main goal since September was to restore trust with the taxpayers of Lunenburg. The Board has worked with Mike Tarello from Vision and have reviewed every property in the community. We have put together a data collection manual focusing on the factors for every piece of property in the community. A master file has been created for the 2023 abatements. During the public disclosure period there were 8 parcels that were changed. Sarah Cammer has created the “how to reach your vision property card”. Currently we are wrapping up the 5-year reval process. NATE CRAMER PRESENTATION- TO ADDRESS QUESTIONS Below are the value changes based on sales: o Single family waterfront increased 10-14%. o Single family non-waterfront increased 6%. o Condos increased 30%. o Multi Family increased up to 30%. o Commercial/industrial increased 6-8%. o Personal property increased 17%. Fiscal Year 2024 level limit FY 2023 levy limit: 424,043,723 Plus 2.5%: $701,093 Plus New Growth: $630,220 FY 2024 levy limit: $29,375,036 ===PAGE 3=== Debt Exclusion: $2,477,704 FY 2024 Maximum Allowable Levy: $31,852,740 7:30 PM Tax Classification Hearing as required by M.G.L. Ch.40 § 56 on allocation of the local property tax levy among the four classes of real and personal property. There are 4 areas of focus that need to be provided to Nate Kramer. o Select a single or split tax rate o Whether to adopt an open space discount o Whether to adopt a residential exemption o Whether to adopt a small commercial exemption. Lou Franco wants to clarify why we don’t go with 2 different tax rates. It’s not until commercial and industrial starts approaching something like 20% of the tax base. It doesn’t pay to do 2 different rates because the benefits to the residential tax side are going to be outweighed by the potential for chasing commercial out of the town and increasing the residential rate even more. Mike Tarello confirms this is the case and the town is 97% residential. Renee Emkey requests more information about the small commercial exemption. Mike Tarello states that the town is allowed to exempt up to 10% of the property valuation for owner occupied businesses with 10 or less employees and valuation of less than a million. Renee Emkey asked for an explanation about the increase in condos. Mike Tarello states that each condo or complex is treated as its own valuation neighborhoods because every condo complex is built at a different time, could be a different style, different quality. Each condo complex is looked at individually. Michael-Ray Jeffreys asked if the Board has looked at detailed fiscal 23 values and compared them to fiscal 24 values to look for outliers. Brian Laffond states the evaluation of the 2024 values includes the 2023 values as well as the rate of change from 2023 to 2024. We have the information and there were some changes. What the Board presented were median averages. Michael-Ray Jeffreys asks for an explanation of what certain terms mean related to means and medians. Brian Laffond states to find the mean average you add them all up and divide by the number you have. The median takes all numbers and ranks them to find the midpoint. This eliminates the impact of those outliers at the top and the bottom. Michael-Ray Jeffreys believes we need our commercial base and is unsure if we should be exempting them from any taxes. We also need our residential base, and we can’t afford to have an exemption from any taxes. There are a lot of people who have their open space property in chapters and other different options. He doesn’t want commercial businesses fleeing the community. ===PAGE 4=== There was a motion for the Select Board to adopt a single tax rate for the town of Lunenburg and to take no action on a discount for open space, a discount for residential exemptions, a discount for commercial exemptions by Michael-Ray Jeffreys, seconded by Renee Emkey. The motion was amended to include the $14.10 as the single tax rate by Michael-Ray Jeffreys, seconded by Renee Emkey. Roll call vote. Lou Franco Aye, Renee Emkey aye, Michael-Ray Jeffreys aye. 7:55 PM Board of Assessors discuss and decide funding vehicle for 41C proposal. Michael-Ray Jeffreys states there is a proposed annual town meeting warrant suggested by the Board of Assessors for a warrant article changing the low-income senior tax exemption from 70 to 65 years old. This is a 5-year reduction. Brian Laffond states the Board of Assessors’ primary role is to assess the fair value of all personal property in town. The second rule is to administer the exemptions that the voters of Lunenburg have deemed to be fair and reasonable. Brian Laffond’s primary goal was to restore the trust with the Lunenburg taxpayers. The Board found modifications that could help elderly property owners. As the chair I allowed the Board to investigate and evaluate an article warrant to make some modifications to 41C. This is not the Board of Assessor’s role. We should have brought the issue to the Council on Aging. Relating to 41C the Board needs to address the funding source and where this money is going to be coming from. Their recommendation has an implication of costing about $2,500 to the town. This would cost the entire community 57 cents per residence. Brian Laffond suggests absorbing that cost from the current overlay. Michael-Ray Jeffreys steps in and says things are getting a little too far into the weeds. Brian Laffond responds by saying that we have to take a vote first, that’s the only reason for the additional discussion. Heather Lemieux states that the vote a few weeks ago was for the fiscal 25 budget. Sarah Cammer states that when she voted she assumed that this was going to go before the voters to decide how to fund. If it can be absorbed by the overlay that would be great. There was a motion to absorb this recommended change within the current overlay by Brian Laffond, seconded by Sarah Cammer. There was a vote to take the funding out of the existing overlay by Brian Laffond, seconded by Sarah Cammer. John Rabbitt aye, Sarah Cammer aye, Brian Laffond aye. 8:05 PM Presentation from Board of Assessors on Proposed Annual Town Meeting article for changing MGL Chapter 59 Section 5 Clause 41C Low Income Senior Tax from 70 to 65 years or older Michael-Ray Jeffreys thinks they may need to work on the language with the Town Council. ===PAGE 5=== Heather Lemieux states we could amend the original vote taken to decrease the age limit per the exemption. John Rabbitt states the Lunenburg Board of Assessors would move to amend exemptions 41C age eligibility from 70 years of age to 65 years of age. Michael-Ray Jeffreys confirms that the Select Board looks at numbers. We don’t look at cost per household, we look at total dollar amount. Your option to do nothing is $5,000 a year, which is the current option. The first option is to raise the exemption to an additional $250 that would cost $10,000 a year. Second, reducing the eligibility to age 65 would cost $7,500 a year. The third option combines raising the compensation of $250 then reducing the age. Several members of the Select Board state they have enough information to move forward. The Board of Assessors moves for the Select Board to accept the request as submitted and to provide it to Town Council to modify the language by Michael-Ray Jeffreys, seconded by Renee Emkey. Roll call vote. Lou Franco aye, Renee Emkey aye. Michael-Ray Jeffreys aye. The Select Board is going to put this on the warrant with the modified language. Lou Franco states he would had supported the request for an additional $10,000 if that was put forward. Michael-Ray Jeffreys agrees. Brian Laffond states we are putting the warrant article before you and you could modify the warrant article if you choose. Michael-Ray Jeffreys request that the Board of Assessors forward both options to the Select Board. Renee Emkey publicly thanks the Board of Assessors and the department as well for their work. III. ADJOURN There was a motion to adjourn the Board of Assessors meeting at 8:41PM by Brian Laffond, seconded by Sarah Cammer. All in favor. ======================================================================================== DOCUMENT : 2024-03-18-agenda-6476.txt BOARD : board-of-assessors DATE : 2024-03-18 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-18-agenda-6476.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_03182024-6476 ======================================================================================== ===PAGE 1=== ===PAGE 2=== ======================================================================================== DOCUMENT : 2024-03-18-minutes-6476.txt BOARD : board-of-assessors DATE : 2024-03-18 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-03-18-minutes-6476.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_03182024-6476 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MARCH 18, 2024 BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN STREET Present members: Chair Brian Laffond, Clerk John Rabbitt, Interim Principal Assessor Rena Swezey Absent: Vice Chair Sarah Cammer CALL TO ORDER The meeting opened at 6:43PM. OPENING COMMENTS  Board There were no comments from the Board.  Public Carl Luck, 50 Sunset Lane, thanks the Board for their efforts. He is happy the Board of Assessors is actively working on getting the residents’ questions answered. Carl Luck questions why we must wait for a meeting to get our questions answered. Some questions are simple questions. Brian Laffond states that some of the questions have been answered but doesn’t think that Carl Luck was comfortable with the answer. In some other situations we haven’t been able to pull the time or the resources to put all the questions together and give a cohesive meaningful answer. John Rabbitt confirms that the website is also going to answer most of the questions asked. STATUS REPORT FROM INTERIM PRINCPAL ASSESSOR Brian Laffond states that Rena Swezey has been working on a lot of excise tax abatements over the last several weeks. This was very time-consuming and additionally Rena Swezey finished the 5-year reevaluation. Rena Swezey has received some help from the tax collector’s office regarding excise tax abatements. There is a lot of information to take in and then it needs to be processed through Munis. Today she sent over 75 certifications and there are at least another 50 or more. Tax bills are also being printed and sent out. The new assessor is starting next Monday. CURRENT BUSINESS  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024 - cancelled, Feb. 5, 2024, Feb. 12, 2024, Mar 4, 2024 ===PAGE 2=== This topic was pushed until Sarah Cammer is present. Brian Laffond hasn’t received everyone’s input. There was a motion to accept the minutes from executive session of 3/4/24 by John Rabbitt, seconded by Brian Laffond.  Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, Etc. There was a bill from CAI maintenance totaling $3,200. The Board signed and were all in favor. The Board signed an Invoice from Vision. There was a batch of Motor Vehicle Abatements signed totaling $6,295.23. There was a motion to accept commitment number 7 totaling $13,791.50 by Brian Laffond, seconded by John Rabbitt. Commitment number 7 of 23 was signed which included 35 bills. There was a commitment to collect all real estate and personal property bills. This information came out of Vision. The expected real estate is totaling $2,112,857,320 and personal property is totaling $64,913,630. There was a motion to approve calculations by Brian Laffond, seconded by John Rabbitt. All in favor.  Status of 5-Year Revaluation Rena Swezey states the neighborhoods were reviewed today. The options are to keep what we currently have, or we could start making modifications. Rena Swezey received a copy of the report on the assessment services provided and evaluation updates for the 2025 reevaluation from Vision. 3 copies were received as part of the contract. Brain Laffond suggests keeping a copy in the office and in the library. John Rabbitt questions if this can be added to the website being created. The Board has asked to receive an electronic copy of the documents and is currently awaiting a response.  DOR Directives – Ad-Hoc Citizen Committee plus? Brian Laffond suggests the Board put together a citizens committee to talk about what the neighborhoods are or what they should be. Ideally, the committee would have someone with a history of assessing. Brian Laffond wants to write down specifics, but he doesn’t want to wait too long and hold up establishing a committee. A clear charter needs to be written with a limited scope. Rena Swezey states everything that would be worked on won’t be reflected until fiscal 26. The Board will come up with more specifics for the next meeting.  Status of Community Outreach o Status of Website Improvements Kara McCarthy has created the website, and the sandbox was made available on Thursday to the Board. Sandbox allows you to see the layout ===PAGE 3=== and design prior to it being publicized and accessible to anyone unless they have the code. John Rabbitt confirms 90-95% of the webpage may be completed by Monday. Nate Kramer’s presentation and terminology are being added. Brian has viewed the sandbox and submitted comments to John Rabbitt. o Finalize Agenda for Senior Center Orientation- March 25, 2024. The Lunenburg Ledger will be present and reporting. The lineup is as follows Rena Swezey is up first, second is Representative Margaret Scarsdale, third is Lou franco, and Tom Alonzo may or may not do a presentation. Lastly, will be a question-and-answer session.  Discuss and Decide on 41C Exemptions increase “option” for FY 25 At the Select Board meeting there were 3 members who would support option 3. The Board moved to approve option 3 which is basically two elements being changed by John Rabbitt, seconded by Brian Laffond. All in favor. There are a few questions that need to be addressed. One question was decreasing the requirement age from 70 to 65 years of age. There is also the matter of the reimbursement to the citizen moving from $750 to $1,000. John Rabbitt read that there is guidance from the Department of Revenue that says that all exemptions must move together. Currently, John Rabbitt is following up to confirm or deny if this is the case. John Rabbitt has some confusion about where the contributions come back from the state. Brian Laffond says the exemptions are approved by the Board, then the state returns and states how much will be coming back through the cherry sheet. The funds don’t go back into overlay. Rena Swezey confirms that the state will only reimburse 20 exemptions. Rena Swezey will provide a document to the Board that gives all state reimbursements. All exemptions for fiscal 25 need to be in the office by April 1, 2025. The Board then has until April 30th to submit to the DOR.  Future Zoom Session for Public Q&A with Nate Cramer / Mike Tarello – Update Brian Laffond has reached out to Mike Tarello to inquire if he could come in and do some questions and answers with the public. Rena Swezey states this is Mike Tarello’s busy season and he has very limited time and may not be able to come to answer questions. The Board will submit some questions to him. There is a suggestion about adding this to the agenda for the next meeting and review questions that have already been received to try and consolidate. NEW BUSINESS ===PAGE 4===  Establish ad-hoc committee(s) to aid board members o Use of Responses to “extensive citizen questions” as FAQs. Brian Laffond is going to take this off the agenda for new business and add it to current business. FUTURE TOPICS  “Work Breakdown Structure” Rena Swezey found a notebook in the office that seems to have come down through the ranks. Sheila Craigen may have additional input.  BOA Policies Some policies have been discussed but haven’t formally been written down. This is necessary to document history. UPCOMING MEETING/EVENTS SCHEDULE  April 1, 2024  April 22, 2024 – Tentatively scheduled.  April 29, 2024- Tentatively scheduled. CLOSING COMMENTS  Public There were no public comments.  Board John Rabbitt states the Board may need to start a formal process to get the word out for a replacement for Sarah Cammer. Rena Swezey will bring copies of 41C-related brochures to the meeting on Monday including income requirements and age. ADJOURN There was a motion to adjourn by John Rabbitt, seconded by Brian Laffond. All in favor. The meeting closed at 8:19 PM. ======================================================================================== DOCUMENT : 2024-04-01-agenda-6502.txt BOARD : board-of-assessors DATE : 2024-04-01 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-04-01-agenda-6502.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_04012024-6502 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, APRIL 01, 2024 6:30 PM BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN ST. In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/). The recording can be found on the LunenburgAccess YouTube channel after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in- person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please us e the link below to join the public meeting webinar: Join Zoom Meeting - https://us02web.zoom.us/j/85243926658 Meeting ID: 852 4392 6658 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 852 4392 6658 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORTS FROM INTERIM PRINCIPAL ASSESSOR and NEW PRINCIPAL ASSESSOR. CURRENT BUSINESS  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Status of Community Outreach  1. Review of Assessor Conference – March 25, 2024.  2. Roll out of Website Improvements -  Use of Responses to “Extensive Citizen Questions”.as FAQs. - Guest: Carl Luck  Status of 5-Year Revaluation / Tax Bills –  DOR Directives – Establish committee to Review / Recommend new Neighborhood (Site Code) assignments.  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024, Feb. 5, 2024, Feb. 12, 2024, March 04, 2024, March 12, 2024, March 18, 2024 FUTURE TOPICS  ‘Work Breakdown Structure”  BOA Policies UPCOMING MEETING/EVENTS SCHEDULE  April 22, 2024?, April 29, 2024?, May 6, 2024, May 20, 2024 CLOSING COMMENTS  Public  Board ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. Motion to enter executive session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". EXECUTIVE SESSION "Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the Commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the Commonwealth." CH59 S60 of MGL is the law being cited. ADJOURN ======================================================================================== DOCUMENT : 2024-04-01-minutes-6502.txt BOARD : board-of-assessors DATE : 2024-04-01 KIND : minutes OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-04-01-minutes-6502.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Minutes/_04012024-6502 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS APRIL 1, 2024 BILOTTA ROOM, LUNENBURG TOWN HALL 17 MAIN STREET Present Members: Chair Brian Laffond, Vice Chair Sarah Cammer, Principal Assessor Lynda McQuade, Interim Principal Assessor Rena Swezey. Via Zoom ‒ Clerk John Rabbitt. CALL TO ORDER The meeting opened at 6:30 PM. OPENING COMMENTS  Board There were no comments from the Board.  Public There were no public comments. STATUS REPORTS FROM INTERIM PRINCIPAL ASSESSOR and NEW PRINCIPAL ASSESSOR. The new Principal Assessor, Lynda McQuade, started on Monday. Rena Swezey and Lynda McQuade have both been working on motor vehicle excise and the tax bills on MUNIS. Over the past 4 months Rena Swezey has not been able to go out and do inspections since she was the only employee in the office. Lynda McQuade and Rena Swezey will start reviewing building permits next week to catch up on the backlog. Rena Swezey is going to start training Lynda McQuade with Vision. Heather Lemieux mentioned there is training for Vision that she will look into. Brian Laffond has previously requested a designated email for the Assessor’s office. At the time we did not have enough licenses. John Rabbitt questions how many motor vehicle abatements were processed this year. Rena Swezey doesn’t have an exact number because they all haven’t been entered into MUNIS. Brian Laffond states once they are all entered a report can run. John Rabbitt questioned if we could gain access to Sheila’s email information to start digging through that pile and see if there is anything critical. Rena Swezey states she did have Sheila’s password and did try to keep up with incoming emails. Sarah Cammer asked if there has been any interest in filling the position while Sheila is out. It didn’t work out. Are we looking for a potential volunteer for the senior tax work- off plan? ===PAGE 2=== Rena Swezey spoke to Julie Belliveau states this is a conflict due to personnel and financial information being confidential. There were a few people interested but the main question people had is if this is going to turn into a permanent full-time position. Brian Laffond states that due to the family medical leave act we no longer have to hold this position for her, but we do have to have a position offer available if she were able to come back. Rena Swezey has confirmed with Heather Lemieux that she will stay on until the end of May. CURRENT BUSINESS  Review and Approve Invoices, Expense V ouchers, Payroll, Billing Errors, etc. The quarterly bill from Multiple Listing Service (MLS) service for the amount of $126 was signed. The real estate commitment is $2,177,837,450 and personal property commitment is $64,914,630 totaling $2,242,752,080. Both documents were signed. Last year CJ did all the roll back taxes that were all paid but never released the liens on the property because he left. The Committee signed the release of a lien on rollback taxes for some lots on Holman Street. Potential Revision to Warrant Article about Clause 41C Some research had to be done to find out the last time we acted on Article 41C. It appears the last time it was acted on was back in 2006. The elderly exemption income limits for a single person were $24,000 and married couple were $30,000. The abatement was raised from $600 to $750. Brian Laffond spoke to the Department of Revenue who said they believe we can indeed bring this article back up in November and it could still affect 2025. There are 2 options available. The Board can get enough information to present it to the town in May or we can take it off and re-do it with a thorough investigation for November. John Rabbitt wants to move forward with $750 to $1,000 and change the age limit to be consistent with what all other communities are doing. Brian Laffond believes more information about income requirements is needed. Brian Laffond states as far as we could tell there was never an adoption of COLA by town meeting, but we have been accepting the COLA amounts at some point over the years just not consistently. More research needs to be done. Sarah Cammer believes there needs to be a vote from the community legislative body subject to the charter to accept a vote. There needs to be a formal vote. Rena Swezey suggests going to the Town Council to get more information. ===PAGE 3===  Status of Community Outreach o 1. Review of Assessor Conference – March 25, 2024. John Rabbitt attended the conference and states there were 29 participants in the room. Zoom was also an option but was a disappointment because there was no audio. All in all, the conference was well received. John Rabbitt shared Sarah Cammer’s “How to Read Your Property Card” brochure. Brian Laffond questions if this conference will be held annually. John Rabbit believes it would be a good opportunity especially since the targeted audience don’t have computers or aren’t computer savvy. The Lunenburg Ledger was present and is going to be writing an article. o 2. Roll out of Website Improvements John Rabbitt anticipates the website going live in mid to late April. Brian Laffond suggests making a section on the webpage specifically about exemptions.  Use of Responses to “Extensive Citizen Questions”.as FAQs. - Guest: Carl Luck Carl Luck, 50 Sunset Lane, sorted through many of the questions that could be answered and pulled out the still relevant questions. There were several pages worth of questions that were provided to the Board. The pages were further broken down into 2 sections. 1 section was questions to be answered by contractors and a section for the Board or Town Manager to address. Carl suggested it would be good to make the “How to Read You Vision Card” so it is easier to find.  Status of 5-Year Revaluation / Tax Bills There were some technical problems between MUNIS and Vision. Currently most of the information is being transferred and the information is being sent to a printing company. Once printed they will be returned for a final review and a final package will be sent. They are expected to be sent out in the next 2 weeks and the tax bill will be due in mid-May. Rena Swezey confirms that there is a 3 month period for exemptions to be filed after the date the tax bills are sent. An abatement needs to be applied for within 30 days of the bill being received. • DOR Directives – Establish committee to Review / Recommend new Neighborhood (Site Code) assignments. Brian Laffond wants to put together a neighborhood reevaluation team including a member of the Board, a member of the Assessor’s Office, someone on a lake, someone not on a lake, and a consultant. Sarah Cammer states she was surprised with the layouts and there is some work that can be done to make improvements. ===PAGE 4=== Rena Swezey states when going through a revaluation the DOR looks at what has been done over the year then you get a percentage. If it’s not up to the level that the DOR wants, then it will show up on the certification.  Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Jan. 31, 2024 – canceled, Feb. 5, 2024, Feb. 12, 2024, March 04, 2024, March 12, 2024, March 18, 2024 Brian Laffond suggests going over the minutes when the Board members are all physically in the room. This topic was postponed to the next meeting. FUTURE TOPICS  ‘Work Breakdown Structure” This topic will be kept on as a future agenda topic.  BOA Policies There was no discussion, and this topic is always on the agenda as a placeholder when needed. UPCOMING MEETING/EVENTS SCHEDULE  April 22, 2024, April 29, 2024- canceled, May 6, 2024, May 20, 2024 The Board agrees to have the next meeting on April 22, 2024. Brian Laffond will find and reserve a location. CLOSING COMMENTS  Public Dave MacDonald, 155 Island Road, is still disappointed with last year’s bills being mailed out late. He requests an update to citizens be added to the Facebook page or website stating exactly what’s happening and the deadlines. Dave MacDonald has submitted a letter to the Town Manager relating to this issue. He welcomes the new assessor and thanks everyone for stepping up and doing a great job. Brian Laffond confirms something can be added to the new website giving an update. Additionally, the Town Manager will be giving an update at the Select Board’s meeting tomorrow.  Board Sarah Cammer proposes submitting to the Town Manager the information about adding a data collector to our budget and inquiring additional information about what happens if it’s accepted at the Annual Town Meeting. Brian Laffond confirms if it is accepted, they won’t be hired until after July 1st. There will be 2 people in the office until the end of May. Rena Swezey is aware that this position is at the top of the Town Manager’s hiring list. EXECUTIVE SESSION There was a motion to suspend open meeting and enter into executive session not to return to open session after executive session by Sarah Cammer, seconded by John Rabbitt. Roll call vote. John Rabbitt aye, Sarah Cammer aye, Brian Laffond aye. The meeting closed at 8:30 PM. ===PAGE 5=== ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. Motion to enter executive session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". ======================================================================================== DOCUMENT : 2024-04-22-agenda-6540.txt BOARD : board-of-assessors DATE : 2024-04-22 KIND : agenda OUR COPY : https://lunenburgbudgetproject.org/docs/minutes/text/board-of-assessors/2024-04-22-agenda-6540.txt TOWN PDF : https://www.lunenburgma.gov/AgendaCenter/ViewFile/Agenda/_04222024-6540 ======================================================================================== ===PAGE 1=== LUNENBURG BOARD OF ASSESSORS MEETING NOTICE AND AGENDA MONDAY, APRIL 22, 2024 6:30 PM LOWER LEVEL, RITTER BUILDING 960 MASSACHUSETTS AVENUE In accordance with the requirements of the Open Meeting Law, please be advised that this meeting is being recorded and broadcast live over the Lunenburg Public Access channel, on FacebookLive on the Public Access Facebook page (https://www.facebook.com/Lunenburg-Public-Access-Cable-157427270975305/). The recording can be found on the LunenburgAccess YouTube channel after the meeting. This meeting will be held in-person at the location provided on this notice. Members of the public are welcome to attend this in- person meeting. Please note that while an option for remote attendance and/or participation is being provided as a courtesy to the public, the meeting will not be suspended or terminated if technological problems interrupt the virtual broadcast, unless otherwise required by law. Members of the public with particular interest in any specific item on this agenda should make plans for in-person vs. virtual attendance accordingly. REMOTE PARTICIPATION From a computer, please us e the link below to join the public meeting webinar: Join Zoom Meeting – https://us02web.zoom.us/j/85243926658 Meeting ID: 852 4392 6658 From a telephone, dial the toll free number (888) 475-4499 and enter Webinar ID: 852 4392 6658 # If you have not registered with Zoom you will be asked for your name and an e-mail address. Note: No participant ID is needed, just press # when asked. Telephone users may dial *9 to request to speak after joining the meeting. Computer and app users may use the “raise hand” feature to request to speak. The agenda lists all the topics which may be discussed at the meeting and are those reasonably anticipated by the Chair. Votes may be taken as a result of these discussions. Not all items listed may in fact be discussed and other items not listed may also be brought up for discussion to the extent permitted by Open Meeting Law. CALL TO ORDER OPENING COMMENTS  Board  Public STATUS REPORTS FROM INTERIM PRINCIPAL ASSESSOR and NEW PRINCIPAL ASSESSOR. CURRENT BUSINESS  Review and Approve Minutes of: Jan. 8, 2024, Jan. 22, 2024, Jan. 29, 2024, Feb. 5, 2024, Feb. 12, 2024, Feb. 26, 2024, March 04, 2024, March 12, 2024, March 18, 2024, April 01, 2024  Review and Approve Invoices, Expense Vouchers, Payroll, Billing Errors, etc.  Review revisions to 'How to Read Your Vision Card”  Status of Roll out of Website Improvements  Progress on developing FAQ’s from Citizen’s Questions  Status of the 5 Year Revaluation, including the 9 DLS Directives.  Determine how / when best to attack each of them (includes Neighborhood review, Cyclical and Interim reviews).  Lessons and potential solutions from 2023 experience – Jack Rabbitt  Clarification of our current situation regarding Exemptions.  Investigations are ongoing so the we are ready for ATM. We may want to do a full review / summary.  “White papers”: Board Of Assessors Communication – Jack Rabbitt FUTURE TOPICS  ‘Work Breakdown Structure”  BOA Policies UPCOMING MEETING/EVENTS SCHEDULE  May 6, 2024, May 20, 2024 CLOSING COMMENTS  Public  Board ENTER EXECUTIVE SESSION – Suspend open meeting and enter into Executive Session, not to return to Open Session after exiting Executive Session. Motion to enter executive session under Purpose 7: "To comply with, or act under the authority of, any general or special law or federal grant-in-aid requirements". EXECUTIVE SESSION "Applications for abatement or exemption under this chapter shall, except in proceedings before the county commissioners, the appellate tax board or a court of the Commonwealth, be open only to the inspection of the assessors, the commissioner, the deputies, clerks and assistants of either the assessors or the commissioner and such other officials or designated private auditors of the Commonwealth." CH59 S60 of MGL is the law being cited. ADJOURN