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Home My Public Portal AboutAssessors Board -- 2020-08-25 Minutes ��PEwBr TOWN OF BRE, WSTFR OFFICE OF: 2198 MAIN STRRRT BOARD OF ASSESSORS 3 > BRE WSTER, MA 02631 0 PHONE : (508) 896-3701 EXT 1137 FAx : (508) 896-8089 MINUTES OF THE BOARD OF ASSESSORS , 20 ,{ }q1P i F' , Date : August 25 , 2020 — Regular Session Time : 5 : 3 0pm Location : REMOTE PARTICIPATION Remote Participants , Chair Belinda Eyestone; Members G . Howard Hayes & Diane Salomon ; James Gallagher, Deputy Assessor; Erika Mawn, Senior Department Assistant Call to Order : Ms . Eyestone called the meeting to order at 5 : 34pm and announced the remote participation guidelines and notifications . All members were participating remotely and could hear each other. Pursuant to Governor Baker ' s March 12 , 2020 Order Suspending Certain Provisions of the Open Meeting Law and his March 15 and March 23 , 2020 Orders imposing strict limits on the number of people that may gather in one place, this meeting will be conducted via remote participation to the greatest extent possible . Specific information and the general guidelines for remote participation by members of the public and/or parties with a right and/or requirement to attend this meeting may be found on the Town ' s website at www. brewster-ma. aov. For this meeting, members of the public who wish to listen to the audio broadcast may do so via the Town of Brewster website at http : //livestream . brewster-ma. gov or on Channel 18 . No in-person attendance of members of the public will be permitted, but every effort will be made to ensure the public can adequately access the proceedings in real time via technological means . The Town has established specific email addresses for each board and committee that will be meeting remotely so that residents can send their comments in writing either before or during the meeting . In the event we are unable to live broadcast these meetings, despite best efforts , we will post on the Town website an audio recording, transcript, or other comprehensive record of proceedings as soon as possible after the meeting at http ; //tv . brewster-ma. aov. To submit public comment or questions to the Board of Assessors prior to or during the meeting please email to assessor(a ,brewster-ma. aov . — Please include "August 25 Meeting" or " 8/25 Meeting" in the subject line . James Gallagher was monitoring the public comment/question email address and confirmed that no questions or comments had been received . Regular Session • Report of the Deputy Assessor : Mr . Gallagher reported that growth inspections and personal property inspections had been completed by PK Valuations . They used a team of 4 inspectors and completed the inspections during the month of July . DOR forms are being compiled and will be ready for submission after the meeting . W W W. BREWSTER-MA. GOV e14E:14k TOWN OF BRE, OFFICE OF: of + �9 2198 MAIN STREET _ : +4+ � BOARD OF ASSESSORS s 7 BREWSTER, MA 02631 $14 PHONE : (508) 896-3701 EXT 1137 " ¢ FAX : (508) 8964089 w�umaix►umnn��'�d� • Review and sign Barnstable County Commissioners County Tax Warrant • Review and sign Barnstable County Commissioners Environmental Protection Fund Tax Warrant : Mr . Gallagher reviewed the Barnstable County Commissioners Tax Warrants . He confirmed that an electronic signature would be acceptable . Ms . Eyestone made a motion to sign and commit the Barnstable County Commissioners County Tax Warrant and Barnstable County Commissioners Environmental Tax Warrant as presented . Mr . Hayes seconded the motion. Roll call vote : Hayes — ayes Eyestone — aye ; Salomone — aye ; approved unanimously . • Overlay Surplus Transfer Request : Mr . Gallagher reviewed the Overlay Surplus Transfer Request dated August 19 , 2020 to transfer $ 80, 000 from the Overlay account to the Overlay Surplus account to fund year 3 of the PK valuation contract . Once released to Overlay Surplus, it will be subject to Town Meeting Vote . Mr . Hayes moved to transfer $ 80 , 000 from Overlay to Overlay Surplus in accordance with the August 19 , 2020 request . Ms . Eyestone seconded the motion . Roll call vote : Hayes — aye; Eyestone — aye; Salomone — ayes approved unanimously . • Review and commit Betterment Assessment — North Pond Drive : Mr. Gallagher reviewed the Order for Assessment for North Pond Drive in the amount of $ 149 ,242 . 80 . The assessment will be divided amongst 15 properties so each assessment will be $ 9 , 949 . 52 . Mr . Hayes made a motion to commit the Betterment Assessment for North Pond Drive in the amount of $ 149 , 242 . 80 . Ms . Salomone seconded the motion. Roll call vote : Hayes — aye ; Eyestone — aye ; Salomone — aye ; approved unanimously . • Senior Work- Off Applications — MGL Chap . 59 sec . 5K • Veteran WorkOff Applications — MGL Chap . 59 sec . 5N : Mr. Gallagher reviewed the Senior and Veteran Work- Off as provided by Assistant Town Administrator, Susan Broderick. The total combined amount for the two work- off programs was $ 15 , 750 . Ms . Eyestone made a motion to approve the Senior and Veteran Work- off abatements as presented. Mr . Hayes seconded the motion. Roll call vote : Hayes — aye ; Eyestone — aye; Salomone — aye ; approved unanimously . • Authorization to sign Department of Revenue DLS Gateway Forms : Mr . Gallagher explained that the Board of Assessors will be submitting the FY2021 Forms to DOR for review and approval . This includes but is not limited to our Sale Review/Interim Adjustment (LA-3 & LA- 15 ) and our assessments, values, and growth (LA4 & LA- 13 ) . Electronic signatures are acceptable . Ms . Eyestone made a motion to authorize James Gallagher, the Deputy Assessor, to sign or electronically sign the FY2021 DLS Gateway forms on their behalf. Mr. Hayes seconded the motion. Roll call vote : Hayes — aye ; Eyestone — ayes Salomone — aye ; approved unanimously. W W W .BREWSTER-MA. GOV ugPEWS TOWN OF BREWSTER OFFICE OF: OQ oOita . ** F9 2198 MAIN STREET _ '•.,� � BOARD of AssEssoRs > BRE,WSTER, MA 02631 0 PHONE: (508) 896-3701 EXT 1137 Fax : (508) 8964089 �+rnurwwwmr��w�� • Review FY2021 Department of Revenue Forms . Mr. Gallagher explained that the forms are being prepared for upload by PK valuations . The forms will be ready to submit after the meeting . • Discuss and vote Tax Rate Classification Hearing options and recommendations : The Board of Assessors decided to discuss and vote on each of the four options separately. Mr. Gallagher explained the four options . 1 . Split Tax Rate : Mr . Gallagher explained that a split tax rate would allow for a shift of the tax burden from the residential class to the Commercial/Industrial/Personal Property class . The FY2021 preliminary values show that this year ' s residential value of approximately $ 3 . 995 Billion makes up approximately 94% of the total value of $ 4 . 255 Billion . Last year the residential class made up 95 % . The 94% ratio is in line with historical trends and does not support a Split Tax Rate , Ms . Eyestone moved to recommend a Residential Factor of 1 and not adopt a split tax rate . Mr . Hayes seconded the motion. Roll call vote : Hayes — ayes Eyestone — ayes Salomone — aye ; approved unanimously . 2 . Open Space Discount : Mr. Gallagher explained that the Open Space Discount allows for a discount on the Open Space Class of properties and applies a higher tax rate to Residential properties . He explained that the Brewster Board of Assessors does not assess properties using the optional Open Space Class , Open Space parcels are generally assessed in the Residential Class as buildable or unbuildable land or as tax exempt land held be a charitable organization such as the Brewster Conservation Trust or as Town owned land . Ms . Eyestone added that Open Space can also be discounted through Chapter 61B . Ms . Eyestone made a motion to recommend not adopting the open space discount. Mr . Hayes seconded the motion . Roll call vote : Hayes — aye ; Eyestone — aye ; Salomone — aye ; approved unanimously. 3 . Residential Exemption : Mr . Gallagher explained that the residential exemption would increase the residential tax rate and apply a discount to eligible parcels being used as a primary residence . Preliminary parcel counts show 3 , 522 out of 7, 377 or 48 % of improved properties are classified as non-domiciles . This is the same ratio as last year and is in line with historic trends . This ratio does not support a Residential Exemption. Ms . Eyestone made a motion to not recommend a residential exemption . Mr . Hayes seconded the motion. Roll call vote : Hayes — aye ; Eyestone — ayes Salomon — aye ; approved unanimously . 4 . Small Commercial Exemption : Mr . Gallagher explained that the Board of Assessors has not received updated data for this fiscal year from the Department of Revenue regarding eligible businesses for the Small Commercial Exemption . Historic trends to not support a Small Commercial Exemption. Mr . Hayes made a motion to not recommend adopting a Small Commercial Exemption. Ms . a W W W.BREWSTER-MA. GOV O�ePEWg TOWN OF BREWSTER OFFICE OF: Q qY.0 F9 ° •. 2198 MAIN STREET BOARD OF ASSESSORS BRE WSTER, MA 02631 PHONE : (508) 896-3701 EXT 1137 FAx : (508) 8964089 M IGI11 WiX�� Eyestone seconded the motion. Roll call vote : Hayes — aye ; Eyestone — aye ; Salomone — aye ; approved unanimously . • Review and approve Regular Session Meeting Minutes — January 6 , 2020 ; March 16 , 2020 : Ms . Eyestone made a motion to approve the Regular Session Minutes of January 6, 2020 and March 16, 2020 as presented. Ms . Salomone seconded the motion. Roll call vote : Hayes — aye ; Eyestone — aye ; Salomone — aye ; approved unanimously. • Topics the chair did not reasonably anticipate : none • Future Meetings : Mr . Gallagher reviewed the upcoming meeting dates of September 15 , 2020 at 6 : 30pm; September 29 , 2020 at 5 : 30pm; October 13 , 2020 at 5 * 00pm and October 27, 2020 at 5 : 30pm . Executive Session (To comply with or act under the authority of, any general or special law or federal grant-m aid requirements : MGL Chap . 59 § 32 ; MGL Chap . 59 § 60 and MGL Chap . 214 § 1B) At 5 : 56 pm Mr. Hayes made the motion to go into Executive Session for the reason noted above, not to return to regular session . Ms . Eyestone seconds the motion. Roll call vote : Hayes — Aye; Eyestone — Aye ; Salomon — Aye ; approved unanimously. Documents Reviewed : • FY2021 Barnstable County Commissioners County Tax Warrant • FY2021 Barnstable County Commissioners Environmental Protection Fund Tax Warrant • Overlay Surplus Transfer Request dated August 19 , 2020 from Donna Kalinick, Assistant Town Administrator • Order for Assessment of Betterments of North Pond Drive • Senior Workoff List • Veteran Workoff List • DRAFT Authorization to Sign letter dated August 26, 2020 • DRAFT Regular Session Meeting Minutes : January 6 , 2020ZM16 , 2020 Approved : 7iU2U Signed : Date I WWW.BREWSTER-MA. 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