Board of Assessors

Minutes of the Board of Assessors Meeting of March 1, 2012 A meeting of the Board of Assessors was held on Thursday, March 1, 2012, in Room 208, 2nd floor of City Hall. The meeting was called to order at 8:20 AM by Acting Chair Dominic D'Antoni. Members Present: Dominic D'Antoni Kevin Moriarty Assessing Staff Present: Angelo Marino Drew LeMay Louise Brown Doug Dame Gary Turgiss Greg Turgiss Cheryl Walley Minutes of the Meeting: The minutes for the meeting held on February 16, 2012 were approved. Abatement Requests Presented: Supervisor of Assessing Administration, Louise Brown, presented an in-house correction for an appeal to the Board of Tax and Land Appeals (BTLA) of an Elderly Exemption that was denied for 2011 due to taxpayer's income being over the maximum amount set by the Board of Aldermen. The BTLA ruled in the taxpayer's favor and therefore the taxes that were overpaid for 2011 need to be abated. The Board concurred. Residential Appraisers Gary Turgiss and Greg Turgiss presented several 2011 abatements for which the Board accepted their recommendation. Deputy Assessor Drew LeMay and Commercial Appraiser Doug Dame presented several settlement agreements for 2010 abatements which were appealed to the Board of Tax and Land Appeals. Because these are 2010 abatements the proposed assessments must be carried through to 2011, if there are no changes in the assessed value. If there are changes to the assessment, 2011 abatements will need to be filed and considered independently. Mr. Dominic D'Antoni inquired as to the number of appeals remaining with the Court. Mr. LeMay advised approximately 17 and most have pending settlement agreements and a few may go to hearing. Commercial Appraiser Doug Dame said considering both the dollar amount of the approved abatements as well as the several withdrawals that are coming before the Board, the overall impact is minimal, about 7%. He then presented the Board with a chart listing the 2010 pending appeals and the individual as well as overall impact. The Board was pleased with this information and thanked Mr. Dame and Mr. LeMay for compiling and presenting it. 1 of 2 Mr. LeMay presented an in-house correction for a 2011 Disabled Exemption. The taxpayer had applied late, one business day after the deadline, saying she had only received the approval letter late in the afternoon of April 15th (deadline date) and by the time she made it to City Hall the building was closed. She came back and applied the following business day, Monday, April 18th and the paperwork she supplied indicated she had not been approved as of April 1, 2011 to receive Social Security Disability. The application was denied for untimely filing and the taxpayer appealed to the BTLA. The hearing was scheduled for today, March 1, 2012. Attorney Steve Bennett of the City's Legal Department had learned that the BTLA had been provided a letter by the taxpayer indicating she was approved for disability prior to April 1, 2011. Attorney Bennett called the taxpayer asking if she can provide this letter to the City. The taxpayer brought it in just yesterday proving she met this criteria for 2011. Considering the circumstances of the untimely filing and the fact that the applicant meets the criteria to receive the Disabled Exemption, Mr. LeMay recommends the application be accepted for 2011 due to accident, mistake or misfortune and the exemption approved, and asks that the Board abate any overpaid 2011 taxes. The Board concurred. A complete listing of approvals/denials is available in the Assessor’s Office. Appointments: None Staff Items: Ms. Brown presented two Current Use Land Use Change Tax Lien Releases for Map 51/Lot 8, which were signed by the Board. Regarding a pending 2009 and 2010 Superior Court appeal of the denial a charitable exemption for properties used and occupied by Foundation Medical Partners, Chief Assessor Angelo Marino presented the settlement agreement between Foundation Medical Partners and the City of Nashua, detailing the arrangement made for payment in lieu of taxes on those properties. Mr. Marino said this agreement covers the time period from 2009 through 2018 at which time this agreement may be extended in five-year increments. The agreement can be terminated if there is a change in federal or New Hampshire law that affects FMP's qualification for a tax exemption. The agreement allows for the increase or decrease in FMP provider offices based on FMP offices as of April 1st of each year. Mr. Marino said he is very pleased with this agreement and the Board agreed. Acting Chair Dominic D'Antoni signed the agreement for the Board of Assessors. MOTION BY Dominic D'Antoni to adjourn at 8:40 AM. SECONDED BY Kevin Moriarty. MOTION CARRIED. Transcribed by Cheryl Walley Department Coordinator 2 of 2