HomeMy Public PortalAboutAssessors Board -- 2021-08-24 Minutes ews76 TOWN OF BI2EWSTER OFFICE OF:
_ � v,AIN 2198 MAIN STREET BOARD OF ASSESSORS
- 3 . BREWSTER, MA 02631
or _ _ .� PHONE: (508) 896-3701 EXT 1137
FAX : (508) 896-8089
MINUTES OF THE BOARD OF ASSESSORS ,; ,, f
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Date : August 24 , 2021 — Regular Session .
Time : 4 : 30pm
Location : REMOTE PARTICIPATION
Remote Participants : Chair Belinda Eyestone ; Member Diane Salomone ; Member G . Howard
Hayes ; Deputy Assessor James Gallagher ; Senior Department Assistant Sara
Acheson
Call to Order : Chair Eyestone called the meeting to order at 4 : 33 pm .
Declaration of a Quorum : A quorum was present . All members were participating remotely
and confirmed that they could hear each other .
Meeting Participation Statement : Mr. Gallagher read the following meeting participation
statement : This meeting will be conducted by remote participation pursuant to Chapter 20 of the
Acts of 2021 . No mn person meeting attendance will be permitted . If the Town is unable to live
broadcast this meeting , a record of the proceedings will be provided on the Town website as
soon as possible .
Mr . 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 the FY2022 Classification
Hearing will be held on, September 13 , 2021 . He reported that the tax bills will likely be
V
ssued on or about October 8 , 2021 .
• Review FY2022 Department of Revenue DLS Gateway Forms * Mr . Gallagher reviewed
the status of the DOR forms and public disclosure period . The Final LA-4 was approved on
August 18 , 2021 . Mr . Gallagher reviewed the value changes reported on the LA4 . Mr .
Gallagher reviewed the new growth values reported on the LA- 13 .
• Discuss and vote on FY2022 recommended allowance for abatements and exemptions
. (Overlay) : Mr . Gallagher reviewed the 5 -year average overlay expense and outstanding
ATB liabilities . Mr . Gallagher recommended an allowance for abatements and exemptions
not less than $ 300, 000 . Ms . Eyestone made a motion to set the allowance for abatements and
exemptions at not less than $ 350 , 00.0 . Ms . Salomone seconds the motion. Roll call vote :
Salomone — aye ; Eyestone — aye ; Hayes — aye; approved unanimously .
W W W .BREWSTER-MA. GOV
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• Discuss and vote Tax Rate Classification Hearing options and recommendations $ Mr .
Gallagher reviewed the options .
o Option 1 : residential factor/commercial shift : Mr . Gallagher recommended a
Residential Factor of " 1 " emphasizing the 94 . 5 % residential value and 5 . 5 %
commercial . Mr . Hayes made a motion to recommend a Residential Factor of " 1 " to
the. Select Board . Ms . Salomone seconds the motion. Roll call vote : Salomon —
aye ; Eyestone — aye; Hayes — aye ; approved unanimously .
o Option 2 : Open Space Discount : Mr . Gallagher explained how the Town of .
Brewster values vacant land and how the open space class is not used so the open
space discount would not apply . Ms . Eyestone made a motion to recommend to the
Select Board to not adopt an Open Space Discount , Mr . Hayes seconds the motion .
Roll call vote : Salomone — aye; Eyestone — aye ; Hayes — aye ; approved unanimously .
o Option 3 : Residential Exemption : Mr . Gallagher reported on trends in primary
residences vs . second homes . He reported 53 % of improved properties are primary
residences which is an increase from last year . He also reported that the ` break even '
point on the residential exemption becomes approximately $ 1 . 2 Million. Mr .
Gallagher made the recommendation to not adopt a residential exemption. Mr . Hayes
made the motion to recommend to the Select Board to not adopt a residential
exemption . Ms . Eyestone seconds the motion . Roll call vote : Salomone — aye ;
Eyestone — aye ; Hayes — aye ; approved unanimously .
o Option 4 : Small Commercial Exemption : Mr . Gallagher reviewed the small
commercial exemption and the small number of qualifying properties . Mr . Hayes
made the motion to recommend to the Select Board not to , adopt a Small Commercial
Exemption. Ms . Salomone seconds the motion. Roll call vote : Salomone — aye ;
Eyestone — aye; Hayes — aye ; approved unanimously .
• Uncollectible Boat Excise Abatements :
o Mr . Gallagher reviewed the uncollectible boat excise memo from the
Treasurer/Collector . He recommended acting on the uncollectible bill for John G.
Pierce as he is deceased . He recommended not acting on the uncollectible bill for
Rosemary O ' Reilly as an address was found for her . Ms . Eyestone made a motion to
abate the uncollectible Boat Excise for only John G. Pierce in accordance with the
Treasurer/Collector memo dated July 15 , 2021 . Mr . Hayes seconds the motion. Roll
call vote : Salomone — aye ; Eyestone — aye; Hayes — aye ; approved unanimously .
The Board of Assessors took no action on the bill for Rosemary O ' Reilly .
• Review and approve Regular Session Meeting Minutes — July 20 , 2021 : Ms . Eyestone
moved to approve the July 20, 2021 regular session minutes as presented. Ms . Salomone
seconded the motion. Roll call vote : Salomone — Aye ; Eyestone - Aye ; Hayes — abstains , .
approved unanimously .
W W W . BREWSTER-MA . GOV
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• Matters Not Reasonably Anticipated by the Chair : None
• Next Meeting : Classification Hearing will be September 13 , 2021 . The next Board of
Assessors meeting will be September 21 or 28 , 2021 . .
• Executive Session (To comply with or act under the authority of any general or special law
or federal grant-in-aid requirements : MGL Chap 59 Sec . 60 and MGL Chap . 214 Sec . 1B ) :
At 4 : 54pm Ms , Eyestone moved to enter Executive Session for the reasons noted above, not
to return to regular session. Mr . Hayes seconded the motion. Roll call vote : Salomone =
Aye ; Eyestone — aye ; Hayes — aye ; approved unanimously .
Documents Reviewed :
• FY2022 DOR Gateway Forms : LA4 (preliminary), LA40 , LA- 4 (final) , LA43 , OL- 1 ,
LA= 5
• Memo from Treasurer/Collector RE : Uncollectible Boat Excise Tax — dated July 15 ,
2021
• Draft Regular Session Meeting Minutes —July 20 , 2021
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Approved: Z _ 2 O L ` Signed :
Date
W W W. BREWSTER-MA. GOV