2026-09-17 - Board of Assessors

00:04Can you hear the building outside?

00:06>> Yeah.

00:09>> I call the meeting of the National Board

00:10of Assessors to order at 9:00 a.m. on

00:12Thursday,

00:13September 17th.

00:15Let the record show that present from

00:17the board are Robert Early, Jay

00:18McCauley, and myself, Charles Dobbins.

00:21Can I get a motion to waive the reading

00:22of the public minutes from the Board of

00:24Assessors meeting held on Thursday, I

00:27know it's

00:28uh August 6th, Thursday, August 6th.

00:31Accept them and place them on file.

00:33>> So moved.

00:33>> Second.

00:34>> All in favor?

00:35>> Aye.

00:35>> Aye.

00:36>> Can I get a motion to waive the reading

00:37of the non-public minutes from the Board

00:39of Assessors meeting held on uh

00:41Thursday, August 6th. Accept them and

00:43place them on file.

00:44>> So moved.

00:45>> Second.

00:45>> All in favor?

00:46>> Aye.

00:47>> Aye.

00:47>> All right. Uh we're going to start the

00:49meeting with the any department update.

00:53>> Yes. Uh we have hired, which um she's

00:57sitting behind me, Lu- Lucy, who's our

00:59admin

01:01see- CSR.

01:04>> So be nice today.

01:05>> I know.

01:07>> Why? Why should we be different?

01:10Welcome, Lucy.

01:12Go ahead and tell us a little bit about

01:13yourself.

01:14>> No.

01:15>> I mean, all right. Super.

01:18All right. Is that it uh for

01:21the board?

01:21>> updates, yeah.

01:22>> Okay. Uh any old business?

01:26>> No.

01:26>> Nothing. All right. So, let's go to the

01:28new business section.

01:34We have a solar exemption uh recommended

01:36to be denied by the Board of Assessors

01:39uh because they failed to provide the

01:41signed PA-33

01:43and trust for review. I Just so I

01:46understand, the trust meaning is the

01:48house owned in a trust?

01:49>> Yes.

01:50>> Okay. And so

01:52>> So, we we need to make sure that it's

01:54revocable, amendable, that they maintain

01:57beneficial ownership for for the

01:59exemption and slash credit. Um but they

02:02also failed to provide us with design

02:04PPA 33, which is something that says

02:06that

02:07that their home is now in in the name of

02:10a a a trust.

02:12>> PPA 33, you're right. Okay, so

02:14um

02:15is uh just

02:17Well, does your certificate of trust do

02:18or do you want to see the whole

02:19document?

02:20>> It It depends on what the certificate of

02:22trust says.

02:23>> Okay.

02:25So,

02:25if I could So, there is a provision in

02:28the rules for a certificate of trust,

02:31but it has to contain

02:32specific items. And if it's missing any

02:35of those, it doesn't count.

02:36>> And you have to see the whole trust

02:37document.

02:37>> Right. Okay. Got you. All right, can I

02:40get a motion to deny uh the solar

02:43exemption for account number 10414 17

02:46Royston?

02:47>> So moved.

02:48>> Second.

02:49>> All those in favor?

02:49>> Aye.

02:50>> Aye.

02:50>> The ayes have it.

02:53Now, Bob, you're going to talk to us

02:54about this land change use.

02:57>> Sure. Uh so, there's a uh

03:00parcel of land

03:02under current use uh that has been um

03:05subdivided off as part of the lot line

03:07adjustment having to do with the Mo-

03:09Mohawk Tannery

03:11um redevelopment. It was a 2/3 acre

03:14parcel.

03:15Um the um since it's no longer

03:18contiguous with 10 acres in current use

03:20under common ownership, it's subject to

03:22the land use change tax, which is 10 10%

03:25of the value at the time of the change.

03:28Um

03:29the

03:31uh original current use application is

03:34from back in

03:381995.

03:39Um and the documents we're going to have

03:42you sign refer back to that original um

03:44application just to acknowledge it's on

03:47there.

03:48Uh I'm not sure you need to take a vote.

03:49This is a warrant for the land use

03:51change tax that we're going to have you

03:53sign uh at at the end of this meeting.

03:55>> Okay, but this for the current value of

03:57the property, right? 10% of

03:59>> Yes. Oh, and and so the um

04:01uh this parcel uh transferred for

04:04110,000

04:08500

04:10>> 95

04:11>> And I'm sorry.

04:12>> Not 95.

04:13>> No, just just recently.

04:15>> Okay.

04:16>> Yeah, 110,500

04:18uh and I we you took action this board

04:21took action on an abatement for a piece

04:23of the Mohawk Tannery site. Uh the

04:25agreement was going forward. It was

04:27going to be assessed at 100,000 in

04:29aggregate until development occurred.

04:32Um and as a part of that process I met

04:34with their attorney

04:36and we also talked about the land use

04:37change tax that they know is coming.

04:40Um the uh sale price for that 2/3 acre

04:44parcel was 110,500.

04:47And um

04:49from my recollection of the

04:50conversations, uh that was an agreed

04:53upon value between the two parties.

04:55Not sure if they had appraisals done,

04:57but I'm guessing they did. Um

05:00uh normally normally we'd have to come

05:02up with a market value for the parcel,

05:03but the sale price is

05:05I mean you know, where you where you

05:07going to find a sale of a 2/3 acre

05:09parcel that was part of a lot line

05:11adjustment. So, it's not a it's not

05:13buildable independently.

05:15Um so

05:16>> Oh, it's not a buildable lot?

05:18>> No, it's it's now Well, now it's more or

05:20less another parcel that's part of the

05:22redevelopment effort.

05:23But if it

05:25I think it'd be landlocked otherwise.

05:28Or it would still be part of that

05:29current use parcel.

05:31Um so the the land use change tax is 10%

05:34of the market value, which is $11,050.

05:38We're going to have you sign uh sign

05:40that.

05:41>> All right.

05:43Do we need to We don't need to take take

05:44a vote?

05:45>> We're We were just talking about that.

05:47We're not sure you do. I guess it it

05:48wouldn't hurt you to

05:50Now, I see you nodding your head now.

05:52>> I but I agree it wouldn't hurt. I think

05:55it's statutory, but you know.

05:57>> Yeah.

05:58It's that that the $10,000 or $11,000

06:01>> the tax is statutory.

06:03>> Yeah.

06:03>> Like you don't you don't vote on

06:04warrants for the billing.

06:06>> right, I'm not sure.

06:07>> Also, this is a warrant that's going to

06:08you'll sign it and it'll go to the tax

06:10collector to do some additional

06:12>> Do does anyone want to make a motion to

06:14vote on it?

06:15>> No.

06:15>> No.

06:16Okay.

06:17>> Yeah, that's right. Yeah.

06:19Let the law do its thing.

06:21>> Yep.

06:21>> Yeah.

06:22>> Uh okay. So,

06:26Let me see. Do No one's here for public

06:28comment. Lucy, this is when we usually

06:30turn to you

06:31and ask if you you know, ask see if you

06:33want to say anything.

06:35No.

06:38>> Poor girl.

06:39Um

06:40>> We we we would like her to stay, so

06:42yeah.

06:42>> Yeah.

06:44>> On the back of the minutes there three

06:46decisions we have to sign. Is that what

06:48they're there for?

06:50>> Back of the minutes.

06:51>> They're attached.

06:52>> Oh, I thought they were already done

06:53from the last time. I thought those were

06:55complete.

06:55>> So, usually they don't put them in the

06:57minutes.

06:57>> The minutes at the front or the minutes

06:58at the back?

06:59>> The minutes in the front actually.

07:01>> But the the actual minutes in the front

07:03and involve the actual the the entire

07:05packet. You guys have already signed

07:07that.

07:08>> Yeah.

07:08>> That's so that was from last month.

07:10>> Yeah.

07:10>> The reason all those lists are provided

07:12is because the minutes say per the list

07:14provided. So, you have to then provide

07:16the list.

07:17Per my friend, Celia Lynn.

07:21Which makes total sense.

07:23>> All right. So, um

07:28Can I get a motion to go into non-public

07:30session for two reasons? First, to

07:31discuss matters which if discussed in

07:33public would likely affect adversely the

07:35reputation of any person

07:37other than a member of this board,

07:39unless such person requests an open

07:41meeting. This exemption shall extend to

07:43include any application for assistance

07:44or tax abatement or waiver of a fee,

07:47fine, or other levy if based on

07:49inability to pay or poverty of the

07:51applicant pursuant to RSA 91-A:3

07:542 Roman numeral II C.

07:57Second, under 91-A:3 Roman numeral II

07:59paragraph L for the consideration of

08:01legal advice provided by legal counsel

08:03either in writing or orally to one or

08:05more members of the public body even

08:07where legal counsel is not present.

08:10>> So moved.

08:11>> Second. Can I have a roll call? Motion

08:13Motion We have the It was made by Hope.

08:15On the roll call, Mr. Early.

08:17>> Yes.

08:17>> Mr. Macarra.

08:18>> Yes.

08:18>> Mr. Dobbins. Yes.

08:20And the board is entering non-public

08:21session at 9:08 a.m.

08:25And we have to wait.

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