Board of Assessors

Minutes of the Board of Assessors Meeting of April 7, 2016 A meeting of the Board of Assessors was held on Thursday, April 7, 2016 in Room 208, 2nd floor of City Hall. The meeting was called to order at 8:15 AM by Chair Dominic D’Antoni. Members Present: Dominic D’Antoni Daniel Gagnon Robert Earley Assessing Staff Present: Louise Brown Greg Turgiss Doug Dame Cheryl Walley Minutes of the Meeting: The minutes for the meeting held on March 17, 2016 were approved. Abatement Requests Presented: A complete list is available in the Assessor’s Office. Appointments: None. Staff Items: The members received information regarding an application for a charitable exemption on the property located at 42 Chestnut Street owned by the Nashua Soup Kitchen & Shelter Inc. The members were advised this property is no longer being used as a soup kitchen and this property is currently being used for storage of items necessary for this organization to carry out its mission. This use would meet the criteria to receive a charitable exemption and therefore the former Chief Assessor, Angelo Marino, has recommended this property retain its charitable exemption for the 2016 tax year. Commercial Appraiser Doug Dame had inspected the property for exemption purposes and verified the current use. He was present at the meeting to answer any questions the members may have on this property. Mr. Dame explained the organization moved the soup kitchen to their newly acquired property at 2 Quincy Street and the building at 42 Chestnut Street is being used as storage. It is in the process of being sold to Habitat for Humanity but they are waiting to secure the federal funds and anticipate closing on the property late April or early May. After a brief discussion, the members made the following motion: MOTION BY Robert Earley to approve the charitable exemption for the 2016 tax year for the property located at 42 Chestnut St and owned by Nashua Soup Kitchen and Shelter Inc., as the property meets the criteria set forth in RSA 72:23. SECONDED BY Daniel Gagnon. MOTION CARRIED. 1 of 2 The members were sent information on the use of the American Legion James Coffey Post #3 located at 11 Court Street. This property had previously been exempt based on RSA 72:23-a which states property being “owned, occupied and used” by certain veterans organizations shall be exempt from taxation. The post was closed by the city for code violations and the property is currently being renovated to bring it up to code and able to be used by the organization for its mission. Commercial Appraiser Doug Dame had inspected the property and verified the property is in the process of being renovated. The repairs are intended to be completed in the near future. The former Chief Assessor, Angelo Marino, has recommended this property retain its exemption for the 2016 tax year based on a 2013 Board of Tax and Land Appeals decision (University of New Hampshire School of Law v. City of Concord, Docket No. 26400- 11EX) which states if the property was predominantly exempt prior to the construction and is intended to be 100% exempt after the construction is complete, indicating a continuing use of the Property for exempt purposes, then the exemption should be granted. After a brief discussion, the members made the following motion: MOTION BY Robert Earley to approve the veterans organization exemption for the 2016 tax year for the property located at 11 Court Street and owned by the American Legion, as the property meets the criteria set forth in RSA 72:23-a. SECONDED BY Daniel Gagnon. MOTION CARRIED. Ms. Louise Brown, Supervisor of Assessing Administration, presented several personal exemption applications for the members to sign for which the Assessing Department is recommending either approval or denial. The members were advised that the files are being captured on 4/28/16 so at this meeting and the 4/24/16 meeting, it will be necessary for the members to sign these as they have the authority to do so. She told the members that each has been reviewed to determine if the criteria is met but if the members have any questions at all she would be happy to answer them. Each member present signed the Form PA- 29 and Form PA-35 for each application presented. MOTION BY Robert Earley to adjourn at 8:50 AM SECONDED BY Daniel Gagnon. MOTION CARRIED. Transcribed by: Cheryl Walley Department Coordinator 2 of 2