2026-10-01 - Board of Assessors

01:59Mhm.

02:02>> I'll call a meeting of the National

02:03Board of Assessors to order at 9:00 a.m.

02:04on Thursday, October 1st.

02:08>> Rabbit, rabbit.

02:10>> Uh

02:11let the record show that present from

02:12the board are Robert Early, Jim

02:14McCauley, and myself, Charles Dobbins.

02:16Can I get a motion to waive the reading

02:17of the public minutes from the Board of

02:19Assessors meeting held on Thursday,

02:20September 17th?

02:22Uh accept them and place them on file.

02:25>> So moved.

02:25>> Second.

02:26>> All in favor?

02:26>> Aye.

02:28>> Can I get a motion to waive the reading

02:29of the non-public minutes from the Board

02:30of Assessors meeting held on Thursday,

02:32September 17th, and accept them and

02:33place them on file?

02:35>> So moved.

02:35>> Second.

02:36>> All in favor?

02:37>> Aye.

02:37>> All right. We have the agenda. Any

02:40department update?

02:41>> Uh one little one.

02:43Uh

02:44we've recommended to the Board of

02:46Aldermen increasing the elderly limits

02:50uh based on three-year rolling average

02:53of the CPI. It ends up being a

02:56>> True that.

02:57>> $2,000 increase for both single and

02:59married.

03:00It was 3.

03:01>> 3.

03:02>> 26% or something like that. Uh and and

03:05so that has to go to the to the

03:07governing body for approval. They're

03:09also working on an ordinance to

03:12make it automatic that every year we're

03:14going to look at that three-year rolling

03:16CPI in the fall

03:18and uh increase the limits based on that

03:21without having to go before them. And

03:23solicitor has reviewed

03:25the proposal and and

03:26opining that it's it's okay to do that.

03:30And so we're going to we're going to

03:31notify them, notify you, but we're going

03:34to raise the limits uh without having to

03:36go get uh governing body approval.

03:37>> Going forward.

03:39>> Going forward, yeah. Starting in

03:40Starting in '27.

03:42>> Yeah.

03:42>> Uh this year um there wasn't time to

03:44like make that change to the ordinance

03:46and approve the increase cuz we need to

03:48know what the limits are going to be by

03:50December 1st so that we can be prepared

03:53with with uh forms and paperwork for

03:55when the filing period opens in January.

04:00And those limits were

04:0457 and

04:05>> It's going through from 57 to 59 to 2 to

04:0859 from 69 to

04:10>> From 67 to

04:12>> 69.

04:13>> And are we at the same time going to

04:14drop the age of the elderly?

04:16>> No.

04:17>> Can't get the age down to 62.

04:19>> The age is 62.

04:20>> wondering.

04:20>> The age the age

04:21>> asking for a friend.

04:23>> The age is statutory. We don't have any

04:26control over that. We we can adopt

04:29different

04:30benefit amounts for the age categories,

04:3265 to 74, 75 to 80, 75 to 79, and 80 and

04:37over. The the

04:39exemption amount off your value before

04:42you calculate taxes can be different for

04:44those three categories, and they are

04:46different.

04:46>> Yeah.

04:47>> I don't know if you all know exactly

04:48what they are, but they increase as you

04:50get older. So, the 80 and over

04:52is the highest of those.

04:54They can be the same for all three

04:56categories or different for all three

04:58categories.

04:58>> So, you should be happy about that, huh?

05:00Um

05:03>> There there is an income and asset

05:05limit.

05:05>> to say, you're still going to meet that

05:06threshold.

05:07>> Yeah.

05:07>> Yeah.

05:08>> All right. Well,

05:10that sounds great news. Obviously,

05:11everybody on the board is disappointed.

05:13>> We do a lot of pro bono work, but not

05:14that much.

05:15>> I do a lot of pro bono work.

05:17Um okay.

05:19>> What else?

05:20>> And so, that's it for new business?

05:21>> Yes.

05:22>> Um uh old business new business

05:24one.

05:25>> Yes. So, we have

05:28a institutional exemption for a

05:31religious organization that was just

05:35inspected by Jessica

05:38that we're recommending for for approval

05:40for 28 Sharon Ave unit 12.

05:44>> And and if I could just this So, they

05:47they already have one unit that they're

05:49using that's that's exempt. They

05:52acquired a second unit

05:54that is adjacent to I think it's unit 13

05:56is the one they already had and this is

05:58unit 12. They did include an A9

06:01application for each unit in the spring

06:04but we

06:06missed that it was for another unit so

06:08they got a first tax bill and that's

06:10when they called and said well we filed

06:12this.

06:13And of course you have to verify whether

06:14it's

06:15it's owned and also the deed was before

06:17April 1st but you also have to verify if

06:19it's occupied and used for the uh

06:23exempt

06:24uh

06:25>> purpose yeah

06:27>> That's the reason for Jessica to go out

06:29and inspect.

06:30Right now the unit is kind of a open

06:33shell.

06:34So there's a little bit of a question

06:35about the use but they indicated that

06:38each time they have a service

06:41the music room warms up

06:44in that area. And they do use it for

06:47meetings as well. So that met the

06:49threshold for occupancy.

06:52They have applied

06:54for

06:55their use to the uh

06:58code to the building department. That's

07:00another thing is it has to be a legal

07:01use right? So if they just buy it and

07:03it's not a

07:05use allowed by right they need to make

07:08it a legal use which they have done.

07:10They've applied to use that. They're

07:12going to expand their

07:13service areas.

07:17>> Okay so this application for

07:18administrative review that you have on

07:20here

07:21that's their request to change the

07:24usage.

07:24>> planning

07:25>> the planning board

07:27Because that's

07:29the the applicant here is the owner

07:31which is a different owner

07:33than the church.

07:37>> Who's who's who's

07:38>> I think I think it's the property

07:41>> No

07:41>> that was the that's the LLC that owns

07:44that actually was the owner. States

07:46owned it, yeah.

07:47And it um

07:48>> Yeah, but what was the time in January

07:492019?

07:50>> Yeah, they applied before they actually

07:52owned it.

07:52>> Yeah, that that that was the actual the

07:54actual prior owner's name.

07:57>> Right.

07:58>> Um but it's a Christian congregation in

08:00the United States

08:04that that currently owns it.

08:05>> Yeah, now Now here you

08:07>> Right, yeah.

08:08>> And before April 1st

08:10when they did buy before April 1st

08:12>> Yes, oh yeah.

08:13>> Did they like you know, this application

08:15>> in the works when that happened, so

08:17>> their

08:19becomes their right.

08:20>> Okay.

08:21>> And the other thing is the

08:23on this

08:24thing you're asking us to sign

08:27I'm looking at uh

08:29maybe you quoted it wrong, but I don't

08:31see any 7223

08:34-C Roman numeral three.

08:37I see they only have two Roman numerals.

08:41Which Roman numeral three?

08:43>> We're we're religious

08:45I I I believe.

08:47>> Exemption list. Every It's right at the

08:49very beginning under one, every

08:50religious educational charitable

08:52organization.

08:53Uh but then that's that's Roman Roman

08:55numeral one, then you have Roman numeral

08:57two, and I don't And that's where the

09:00statute ends, and I don't see a Roman

09:02numeral three.

09:05>> Okay, I I

09:06I've copied that for everyone that we've

09:08approved, so

09:10>> Okay, so we didn't

09:12So Roman three is the religious

09:15provision.

09:15>> Well, Roman one is the religious.

09:18>> Oh oh you know, it's uh

09:20-C is a different one. Is -C the

09:22requirement to file?

09:24>> -C is the exemption list.

09:27You want to see it?

09:28>> Yeah, go ahead.

09:30>> Please.

09:37>> Yeah, so this is the filing the app.

09:40>> Okay.

09:42That's the statute that's

09:44>> The statute when you this is the

09:45requirement filing the statute

09:48from the exception 72.3.

09:51>> But not like dash C?

09:52>> No.

09:53>> Okay, so then it's wrong on the on the

09:56form.

09:58>> Well, I think on the form we're saying

10:00that they they applied

10:02they made they made a timely

10:03application.

10:07But the exemption is 7223

10:09>> dash C, but then right below it do you

10:11see where it says religious?

10:17No, on this form on this form.

10:18>> The one that

10:19>> Oh, yeah.

10:24Okay, we can

10:25hand that in on the property side with a

10:27couple more properties.

10:28>> I just want to make sure we're do we're

10:29doing it right by the right statute.

10:31>> Okay.

10:32Um

10:34Let's just write in

10:34>> I mean, we can cross it out and just

10:35initially that's fine. I just want to

10:37make sure.

10:38>> Cross it out cuz that's that's a

10:38requirement filing the timely this is

10:41the timely application.

10:42>> Okay.

10:42>> For the RSA 7223 Roman 1 exemptions.

10:46>> Oh.

10:50Okay. Yeah, we do have to cross it out

10:51cuz it's it's it's wrong. It's wrong.

10:55Okay.

10:56>> And then the religious exemption is

10:5772233.

10:59>> I I I believe so, yeah.

11:02>> Okay.

11:02>> All right.

11:03>> Cuz one is one is government to

11:06>> charitable or or educational uh

11:09something.

11:11I don't know.

11:11>> one is the charitable.

11:12>> The RSA 72.3 is the exemption itself.

11:14>> Okay. Yeah, that's what when it says you

11:17have to file by the 15th

11:19of April.

11:20>> Yes.

11:21>> Yeah.

11:21>> And then you

11:22even though it's just come before you

11:23now.

11:24>> All right.

11:26Can I get a motion to accept the uh

11:30religious exemption uh for account

11:33number 5147728

11:35Sharon Ave.

11:37The owner is Christian Congregation

11:39United States.

11:41>> So so moved.

11:42>> Second.

11:42>> All those in favor?

11:44>> Aye.

11:44>> All those opposed, nay. The ayes have

11:46it.

11:47Um

11:50No public comment.

11:52Public comment.

11:53>> This is where

11:54I'm going to do it right.

11:56>> Uh

11:56and today the board does not need to go

11:58into public session.

12:01>> So non-public

12:02>> Non-public.

12:02>> Non-public session.

12:05>> You're doing so good there.

12:07>> So I'm liberal.

12:08>> Try prefix.

12:10>> We know what you meant.

12:11>> Thank you.

12:12>> Uh can I get a

12:13any other business?

12:15>> No.

12:16>> Hot dog.

12:17>> Uh can I get a motion to adjourn?

12:19>> So moved.

12:19>> Second.

12:20>> All those in favor?

12:21>> Aye.

12:21>> Meeting adjourned at 9:12.

12:23>> Thank you very much.

12:24>> Hot dog.

12:25>> Amazing.

12:25>> Is that a record?

17:19>> Mhm.

18:34>> Hey.

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