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Home My Public Portal AboutAssessors Board -- 2022-08-30 MinutesTOWN OF i. 9� i i ' • _ ' 02631 'Ilii:• _ • is 896m3701 ►. 1' '1 89 WEN U JL r13 OF THE BOARD OF ASSESSORS Date: August 30, 2022 -Regular Session Time. 4:30pm Location: REMOTE PARTICIPATION OFFICE OF: BOARD OF ASSESSORS Remote Participants: Chair Howard Hayes, Clerk Marjorie McGinnis, Deputy Assessor James Gallagher, Vice Chair Susan Barker arrived at 5:15pm Call to Order: Mr. Hayes called the meeting to order at 4:39 pm. Declaration of a Quorum: A quorum of two members 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: Pursuant to Chapter 107 of the Acts of 2022, this meeting will be conducted in person and via remote means, in accordance with applicable law. This means that members of the public body may access this meeting in person, or via virtual means. In person attendance will be at the meeting location listed above, and it is possible that any or all members of the public body may attend remotely. No in-person attendance of members of the public will be permitted, and public participation in any public hearing conducted during this meeting shall be by remote means only. 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: Preliminary values were submitted to the Department of Revenue for approval on August 30, 2022. New growth numbers will be submitted after the values receive approval. • Review and approve Regular Session Meeting Minutes: August 16, 2022: Mr. Hayes made the motion to accept the August 16, 2022 Regular Session Meeting Minutes. Ms. McGinnis seconds the motion. Roll call vote: Roll Call vote: Hayes- aye; McGinnis- aye; motion approved unanimously. • Discuss FY2023 Solar Electric System Valuations There has been a change in state law regarding solar electric systems, effective for FY2023. The amendments clarify which solar electric systems are taxable, and which are tax exempt (smaller than 25kW or systems that supply less than 125% of the aggregate electricity needs of the property or properties in common ownership within the community. The Board consensually agreed that the Deputy Assessor should send a letter to those taxpayers whose systems will be impacted by these changes. Mr. Gallagher also W W W.BREWSTER-MA.GOV 1. is s TOWN OF BREWSTER 2198 MAIN STREET BRE WSTER, MA 02631 PHONE: (508) 896-3701 ExT 1137 FAX: (508) 896-8089 OFFICE OF: BOARD OF ASSESSORS noted that the solar systems at the Captain Golf Course and Driving Range will be coming onto the tax rolls in FY2023. • Review FY2023 Department of Revenue (DOR) D Gateway Forms Mr. Gallagher presented the FY2023 DOR forms. Forms LA3 and LA 15 were submitted to DOR and approved. Form LA4 was submitted to DOR earlier in the day and had not yet been approved. Mr. Gallagher reviewed the projected changes shown on the LA4. The new growth on the LA 13 will be submitted after the LA4 has been approved. Mr. Gallagher anticipated new growth would be higher than anticipated due to new taxable solar and considerable construction activity. The Levy Limit will be calculated once the new growth is approved. ' he OL -1 will be discussed in the next agenda item regarding overlay. • Discuss and Vote FY2023 Recommended allowance for abatements and exemptions (Overlay) Mr. Gallagher reviewed tl-e balance in the overlay account and our 5 -year average of abatements and exemptio s as noted in the OL4 and recommended an allowance of not less than $170,000. Mr. H yes made the motion to set the allowance for abatement and exemption at not less than $170,000. Ms. McGinnis seconds the motion. Roll Call vote: Hayes- aye; McGinnis -aye; motion approved unanimously. • Discuss and Vote FY202 Tax Rate Classification Hearing Options & Recommendations 1. Split Tax Rate year's projecte made the moti the Select Boa vote: Hayes- a Vice Chair Susan Barker arrived Mr. Gallagher recommended a factor of "1 ", based on this l residential class to be 94.9% of the total valuation. Mr. Hayes n to recommend a Residential Factor of "I". no split tax rate to 3. Ms. McGinnis seconds the motion. Roll call vote: Roll Call e; McGinnis- aye; motion approved unanimously. the virtual meeting at S:15pm. 2. Open Space D`scount: 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. Mr. Hayes made the motion to not adopt the Open Space Disco t, as it is not applicable in Brewster. Ms. McGinnis seconds the motion. Roll c ni 11 vote: Roll Call vote: Hayes- aye; McGins- aye, motion approved unan mously. 3. Residential Exemption: Mr. Gallagher report ed on trends in residential versus non-residential properties. For FY2023 we estimate 52.3% of residential improved properties are primary homes, which is in line with historical trends. The breakeven point on the residential exemption becomes approximately W W W.BREWSTER-MA.GOV V :0 i+ $1.4 Million. h exemption. Mr not adopt the P vote: Roll Call approved unan TOWN OF BREWSTER 2198 MAIN STREET BREWSTER, MA 02631 PHONE: (508) 896-3701 EXT 1137 FAX:(508)896-8089 OFFICE OF: BOARD OF ASSESSORS I Gallagher recommended to not adopt the residential Hayes made the motion to recommend to the Select Board to dential Exemption. Ms. Barker seconds the motion. Roll call Hayes- aye; Barker- aye; McGinnis- aye; motion 4. Small Commercial Exemption: Mr. Gallagher reviewed the small commercial exemption and he small number of properties that could potentially qualify. Mr. Hayes made the motion to recommend to the Select Board to not adopt the Small Commercial Exemption. Ms. Barker seconds the motion. Roll call vote: Roll Call vote: Hayes- aye; Barker- aye, McGinnis- aye, motion approved unanimously, • Review and Commit W. Mr. Gallagher reviewed t the FY2023 real estate to balances that remain unp seconds the motion. Roll aye; motion approved un • Senior Work -off Applin • Mr. Gallagher presented hours. Mr. Hayes made t the Senior Work -off Pro; call vote: Roll Call vote: unanimously. • Veteran Work -off Appl Mr. Gallagher presented hours. Mr. Hayes made t abatement as presented. l Hayes- aye; Barker- aye; • Matters Not Reason • Next Meeting: The next Executive Session (To comply federal grant-in-aid requiremen er Liens list of properties with outstanding water bills to commit to bills. Mr. Hayes made the motion to commit the water liens for d prior to the FY2023 real estate tax commitment. Ms. Barker all vote: Roll Call vote: Hayes- aye; Barker- aye; McGinnis- Iimously. ions (MGL Chap 59 Sec. SK) list of Senior volunteers that have completed their work motion to grant the Work -off tax abatements as presented on m Calendar 2022 List. Ms. Barker seconds the motion. Roll lyes- aye; Barker- ayes McGinnis- aye, motion approved tions (1VtGL Chap 59 Sec. 5N) list of (one) Veteran volunteer that completed their work motion too grant the veteran work -off real estate tax Barker seconds the motion. Roll call vote: Roll Call vote: �Ginnis- 1 aye; motion approved unanimously. Anticipa oard of :h MGL C or act www. by the Chair: None at this time. meeting will be September 14, 2022. �r the authority of an y general or special law or 59 Sec. 60 and MGL Chap. 214 Sec. 1B): i TOWN OF BREWSTER 2198 }WAIN STREET BRI;WSTER, MA 02631 PHONE: (50i) 896-3701 ExT 1137 FAX: 508)896-8089 i At 5:36pm Hr. Hayes moved to enter l return to regular session. Ms. Barker aye; McGinnis- aye; motion approved Documents Reviewed: • August 16, 2022 Draft Re ular Meeti • Draft FY2023 Solar Valuations Lette • FY2023 DOR Gateway Forms LA -4 (preliminary) • August 25, 2022 Water Unpaid Acco • Senior Work -off Program; Calendar 2 • Veteran Work -off Program Calendar Approved: �2.'L02'Z Date i j www.I OFFICE OF: BOARD OF ASSESSORS ve Session for the reasons noted above, not to ,d the motion. Roll Call vote: Hayes- aye; Barker- iouslw. 1g Minutes to Taxpayers Preliminary), LA -3 (final), LA - 15 (final), 0L-1 Balance list List !2 List Signed; 1 MA.GOV