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Home My Public Portal AboutAssessors Board -- 2017-09-11 Minutes (2) \��\\\0\UUu111�1I U�t�pu/irq/qA/ir CU James M . Gallagher MAA A ORS OFF' Deputy Assessor e, u = 2198 Main Street Karen Halloran =f =` Brewster, MA 026314898 Department Assistant •/r i �A w..on 1 O ��: �rrr'�//r//rr/!//ItlAlp lilltiillt0\�\\��`\, Phones ( 508 ) 89 & 3701 ext . 1237 Fax : ( 508 ) 896 - 8089 Board of Assessors Meeting : Executive Session Date : September 11 , 2017 Time : 5 : 55pm Place : Brewster Town Hall , 2198 Main Street Executive Session (to comply with or act under the authority of, any general or special law or federal grant-in aid requirements : MGL Chapter 59 § 60 and MGL Chapter 214 § 1B ) Present : Board of Assessors ; Chairman, G. Howard Hayes & Belinda Eyestone . James Gallagher Deputy Assessor and Karen Halloran . Chairman G . Howard Hayes called the executive Session of the Board of Assessors to order at 5e55pm in Town Hall Meeting Room B to discuss personal exemption applications for FY18 . The Board voted unanimously; Chairman G . Hayes-Yes , Ms . Eyestone- Yes The Board reviewed and voted to approve the Executive minutes from August 29 , 2017 . Chairman G . Hayes-Yes , Ms . Eyestone -Yes The Board voted to approve the list of Clause 22 & 22E Veteran Exemption applications submitted on this date as shown on attached addendum "A" . The Board voted unanimously , Chairman G . Hayes-Yes , Ms . Eyestone -Yes The Board reviewed the terminology of the exemption and agreed to take "no action" on 4 questionable Veteran Exemptions until additional information was obtained . The Board discussed Myles Franklin 41C application and found it did not meet requirements . Ms . Eyestone moved to deny, Mr . Hayes- second . Ms . Eyestone and Mr . Hayes signed the application as a denial . Addendum "B " The Board voted to approve the list of Elderly Clause 41 C Exemption applications submitted on this date as shown on attached addendum " C " . The Board voted unanimously; Chairman G . Hayes- Yes , Ms . Eyestone -Yes BOA ES Minutes 9- 11 -2017 The Board reviewed and approved the list of Abatements for the 12 applicants on the Senior Work- Off Program . Addendum "D" . The Board voted unanimously ; Chairman G. Hayes -Yes, Ms . Eyestone-Yes The Board reviewed and discussed the Assessors Narrative and Schedule of the 8 of 58 application for 87 AP Newcomb Road . Addendum "E" . The Board voted to authorize Jim Gallagher to submit the 8 of 58 Application to the Division of Local Service , DOR. The Board voted unanimously ; Chairman G . Hayes -Yes , Ms . Eyestone-Yes The Board discussed Mr . Foscaldt ' s FYI Abatement application for 87 A . P . Newcomb due to the clerical error on the fixture count. The Board supports Jim Gallagher ' s request to correct this with the first half tax bill . Mr. Gallagher has calculated the adjustment and recommends approval of this abatement at the next available meeting . Jim Gallagher discussed the information in existing Personal Property files for the two campgrounds in Brewster ; Shady I ' noll on Main Street and Sweetwater Forest on Harwich Road . There was some discussion with the owners of the campgrounds of how these lists and values were created . Most trailer owners have registered their trailers because they no longer get the benefit of seasonal Brewster Beach sticker . These lists were not received timely to include in FYI Personal Property taxes . Mr . Hayes would like to know what the DOR says . Belinda will reach out to other towns to see what some of their procedures are . The Board decided to table this discussion until additional information is received . There were no topics the chair did not reasonably anticipate . Mr . Hayes moved to adjourn executive meeting ; Ms . Eyestone second . Roll Call Mr . Hayes-yes, Ms . Eyestone -Yes . Meeting adjourned at 7 : 05pm . Respectfully Submitted, Karen Halloran Department Assistant Assessors Approved : 31;2 0 Signed : /C ?-z/, k Date Belinda Eyestone Released : Signed : Date Accompanying documents : Addendum "A" Veteran Clause 22 & 22E Exemptions list Addendum "B " 41C Denial, Addendum "C" 41C Exemption List Addendum "D" Senior Work-Off Abatement List Addendum "E" 87 A P Newcomb Rd Documents i BOA ES Minutes 9 - 11 -2017 Report #30 : One Liner Exemption Report Extract: EXEMPTIONSJG Fiscal Year 2018 BREWSTER, MA Database : LIVE Filter: ExemptionsExist EXISTS ExmpDesc IN VETS CLAUSE 22 ExmpDate = 09/11 /2017 Sort : ExmpDesc ASC ExmpApplicantName ASC Key Parcel ID Owner Location Stcl Exemption CertNo Amount 6548 10-64-0 CASEY CAROL A & WILLIAM F 98 CRANVIEW ROAD 3 VETS CLAUSE 22 V2018-0011 $400.00 1744 78-22-0 DERIZZO BART R & MARILYN M 20 SKIPJACK WAY 3 VETS CLAUSE 22 V2018-0017 $400.00 7630 96-122-0 DIAMOND DAVID & BARBARA 526 THOUSAND OAKS DRIVE 3 VETS CLAUSE 22 V2018-0018 $400.00 7433 96-5-0 DILAURO JEFFREY & MARY 81 AUNT SOPHIES ROAD 3 VETS CLAUSE 22 V2018-0019 $400. 00 BETH 5642 85-34-0 DINDA JOHN J & LINDA J 14 SHEEP POND DRIVE 3 VETS CLAUSE 22 V2018-0020 $400.00 TRUSTE 7006 51 -78-0 FLAGG WILLIAM B TRUSTEE 1150 HARWICH ROAD 3 VETS CLAUSE 22 V2018-0021 $400.00 7650 96-167-0 GOLDEN RICHARD J & SUSAN 270 THOUSAND OAKS DRIVE 3 VETS CLAUSE 22 V2018-0022 $400, 00 2307 15-33-0 GREELEY WILLIAM F & LESLIE 175 STONY BROOK ROAD 3 VETS CLAUSE 22 V2018-0023 $400, 00 M 5730 54-16-0 HALL BYRON (LIFE ESTATE) 77 HAZEL LANE 3 VETS CLAUSE 22 V2018-0024 $400.00 5348 97-82-0 HALL SHIRLEY PAGE 154 COMMONS WAY 3 VETS CLAUSE 22 V2018-0025 $400, 00 7576 96-160-0 HAMILTON ELEANOR M (LIFE 59 WHITE OAK TRAIL 3 VETS CLAUSE 22 V2018-0026 $400.00 EST) 1223 102-38-0 HARDY ELIZABETH M LIFE 45 FLYING MIST LANE 3 VETS CLAUSE 22 V2018-0027 $400.00 ESTATE 13355 38-96-0 HARRINGTON ROBERT A & 38 PINE BAY LANE 3 VETS CLAUSE 22 V2018-0072 $400. 00 EUGENIA P TRUSTEES 6243 12-23-0 HAVILAND PETER & 225 SATUCKET ROAD 3 VETS CLAUSE 22 V2018-0028 $400,00 1834 67-70-0 HILL ESTELLE R TRUSTEE 172 STONEHENGE DRIVE 3 VETS CLAUSE 22 V2018-0029 $400.00 6880 63-12-0 HIRTLE VALERIE J & & OWEN L 789 HARWICH ROAD 3 VETS CLAUSE 22 V2018-0030 $400, 00 7823 96-35-0 HOSTETLER ROBERT C 101 BEACH ROSE LANE 3 VETS CLAUSE 22 V2018-0031 $400.00 6796 53-16-0 MCGINLEY JAN M TRUSTEE & 620 GREAT FIELDS ROAD 3 VETS CLAUSE 22 V2018-0032 $400, 00 1576 78-62-0 JOHNSON DEBRA ANN 72 FOSTER ROAD 3 VETS CLAUSE 22 V2018-0033 $400.00 8386 82-31 -0 KELLY THOMAS J (LIFE 310 GREENLAND POND ROAD 3 VETS CLAUSE 22 V2018-0034 $400,00 ESTATE) 7511 94-40-0 KENDER KOLLEEN & STEVEN 20 SCARBOROUGH ROAD 3 VETS CLAUSE 22 V2018-0035 $400.00 A 6910 52-83-0 KETCHUM ERNEST F & 55 ANNE WAY 3 VETS CLAUSE 22 V2018-0036 $400.00 KATHLEEN G 6293 14-24-0 MARRY PAULINE & MICHAEL 141 ROCKY HILL ROAD 3 VETS CLAUSE 22 V2018-0037 $400.00 7919 95-90-0 MARSHALL JACOB A & 81 EBENEZER LANE 3 VETS CLAUSE 22 V2018-0038 $400, 00 206 49-128-0 MCDONNELL ROBERT F 72 CENTER STREET 3 VETS CLAUSE 22 V2018-0039 $400,00 270 57-3-270 MCELHINEY GEORGE H JR 13 SAND DOLLAR LANE 3 VETS CLAUSE 22 V2018-0040 $400.00 TRUSTEE & 7339 84-8-0 MCGIRR JOHN M 51 NEWPORT ROAD 3 VETS CLAUSE 22 V2018-0041 $400,00 7676 97-141 -0 MOHAN STEVEN G & 186 MAGNET WAY 3 VETS CLAUSE 22 V2018-0042 $400,00 5744 47-47-0 MOORE BEVERLY J TRUSTEE 84 PADDOCK WAY 3 VETS CLAUSE 22 V2018-0043 $400.00 1745 78-21 -0 MULLIN JAMES F TRUSTEE 42 SKIPJACK WAY 3 VETS CLAUSE 22 V2018-0044 $400.00 1232 102-25-0 MYERS JOHN F & MARY H 37 EAGLE WING LANE 3 VETS CLAUSE 22 V2018-0045 $400. 00 7599 108-10-0 O'NEAL FREDDIE A & 125 WHITE OAK TRAIL 3 VETS CLAUSE 22 V2018-0046 $400,00 14231 24-79-0 PENNEY HUBERT F & 80 ABBY ROAD 3 VETS CLAUSE 22 V2018-0047 $400,00 PAULETTE A 2581 35-12-0 PERDUE L JOE & ALICE M 66 HERRING BROOK LANE 3 VETS CLAUSE 22 V2018-0048 $400.00 j 2721 47-8-0 RITVO DONNA C 1250 MAIN STREET 3 VETS CLAUSE 22 V2018-0049 $400. 00 12640 57-62-0 ROBINSON ROY W JR 667 LOWER ROAD 3 VETS CLAUSE 22 V2018-0050 $400.00 TRUSTEE 4817 125-65-0 SCHNEIDER BRUCE W & 35 MAPLE LANE 3 VETS CLAUSE 22 WW8-0051 $400.00 SUSAN M 5144 98-39-0 SELFE RICHARD A & 34 COBBLERS WAY 3 VETS CLAUSE 22 V2018-0052 $400, 00 KATHLEEN A 3406 88-31 -0 SHAKOUR ROBERT T & 277 LUND FARM WAY 3 VETS CLAUSE 22 V2018-0053 $400.00 PHYLLIS 5898 54-7-0 SHELLY JOHN J & ANN P 148 GRIFFITHS POND ROAD 3 VETS CLAUSE 22 V2018-0054 $400.00 TRUSTEES 5028 137-36-0 SMITH BERNARD D & ANNE C 94 CRANBERRY LANE 3 VETS CLAUSE 22 V2018-0055 $400, 00 5676 74-31 -0 STICKLE ROBERT LEWIS SR & 121 SHEEP POND DRIVE 3 VETS CLAUSE 22 V2018-0056 $400. 00 4656 100-59-0 STRAUGHN JOSHUA JAMES & 6 BLUEBERRY POND DRIVE 3 VETS CLAUSE 22 V2018-0057 $400,00 6727 44-21 -0 SULLIVAN JAMES F & 40 POND STREET 3 VETS CLAUSE 22 V2018-0058 $400.00 ERNESTINE E 2000 49-100-0 SULLIVAN MARGARET M (LIFE 54 ROBBINS HILL ROAD 3 VETS CLAUSE 22 V2018-0059 $400.00 ESTATE) 7350 83-23-0 SZEWCZYNSKI AMELIA W 54 BEECHTREE DRIVE 3 VETS CLAUSE 22 V2018-0060 $400, 00 TRUSTEE 2202 37-27-0 TERRENZI EUNICE H 56 SIX PENNY LANE 3 VETS CLAUSE 22 V2018-0061 $400.00 449 69-132-0 VERMONT AUDREY PHILBRICK 13 PHILBRICK CARTWAY 3 VETS CLAUSE 22 V2018-0062 $400.00 Page 1 Report #30 : One Liner Exemption Report Extract: EXEMPTIONSJG Fiscal Year 2018 BREWSTER, MA Database: LIVE Filter: ExemptionsExist EXISTS ExmpDesc IN VETS CLAUSE 22 ExmpDate = 09/11 /2017 Sort : ExmpDesc ASC ExmpApplicantName ASC Key Parcel ID Owner Location StCI Exemption CertNo Amount 1535 79-13-0 WESTMAN WILLIAM D SR 41 CHAPEL LANE 3 VETS CLAUSE 22 V2018-0063 $400, 00 TRUSTEE & 1789 67-78-0 ZDANOVICH JOSEPH M & 51 WILLIAMS DRIVE 3 VETS CLAUSE 22 V2018-0064 $400, 00 MARY LOU Total Number of Exemptions 50 Totals RE Tax Exemption By Code Code Count Description Amount 3 50 VETS CLAUSE 22 $20 , 000 . 00 Total Of All Real Estate Tax Exemptions $20 , 000 , 00 Approved by the Brewster Board of Assessors Meeting Date : Tuesday, September 11, 2017 Chairman : G . Howard Hayes Belinda Eyestone ,/YGXd Diane Salomone L� 1 Page 2 Report #30 : One Liner Exemption Report Extract: EXEMPTIONSJG Fiscal Year 2018 BREWSTER , MA Database : LIVE Filter: ExemptionsExist EXISTS ExmpDesc IN VETS CLAUSE 22E ExmpDate = 09/11 /2017 Sort: ExmpDesc ASC ExmpApplicantName ASC Key Parcel ID Owner Location StCI Exemption CertNo Amount 6585 10-62-0 ARCHAMBAULT KENNETH W & 79 CRANVIEW ROAD 8 VETS CLAUSE 22E V2018-0003 $1 ,000,00 8801 142-90-0 DOLAN NEIL M & CLAIRE M 122 EVELYNS DRIVE 8 VETS CLAUSE 22E V2018-0065 $1 ,000. 00 8654 130-11 -0 EASTMAN JOHN GLOVER & 158 GRIST MILL ROAD 8 VETS CLAUSE 22E V2018-0066 $ 1 , 000,00 3676 76-39-3676 EDWARDS WILLIAM K & LOIS G 114 CHESTNUT CIRCLE 8 VETS CLAUSE 22E V2018-0067 $ 1 , 000.00 8133 144-9-0 GAYNOR-RYDER BARBARA 75 TIMBERLANE DRIVE 8 VETS CLAUSE 22E V2018-0080 $ 1 , 000,00 AINE & 8328 82-35-0 GEORGE CHARLES A & 241 MORNING STAR CARTWAY 8 VETS CLAUSE 22E V2018-0068 $1 ,000,00 JEANNE P 6463 13-61 -0 GERARDI PETER F & LUCY 66 STURBRIDGE WAY 8 VETS CLAUSE 22E V2018-0069 $ 1 ,000. 00 6238 4-28-0 GUILLANO JOHN A & BARBARA 83 LEE WAY 8 VETS CLAUSE 22E V2018-0070 $ 1 ,000,00 LTRSTEES 8358 82-12-0 HALLA RICHARD W 148 LANDING DRIVE 8 VETS CLAUSE 22E V2018-0071 $ 1 , 000.00 TRUSTEES & 7824 83-49-0 JACOBS BRADFORD L & 116 GREENLAND POND ROAD 8 VETS CLAUSE 22E V2018-0073 $ 1 ,000,00 2755 36-46-0 KEATING THOMAS J & 1120 STONY BROOK ROAD 8 VETS CLAUSE 22E V2018-0074 $ 1 ,000, 00 7715 96-105-0 KENNALLY MICHAEL T JR & 28 QUASONS PATH 8 VETS CLAUSE 22E V2018-0075 $1 ,000, 00 7867 95-175-0 LACH HERBERT F JR & 317 GOVERNOR BRADFORD RD 8 VETS CLAUSE 22E V2018-0076 $1 ,000,00 CYNTHIA C 7921 95-177-0 MCINTOSH BONNIE & 10 GOVERNOR BRADFORD RD 8 VETS CLAUSE 22E V2018-0077 $ 1 ,000.00 593 78-77-593 NUGENT DAVID & MARCIA A 32 GROVE LANE 8 VETS CLAUSE 22E V2018-0078 $ 1 ,000.00 3464 99-30-0 ROCHETTE STEPHEN P (LIFE 156 LUND FARM WAY 8 VETS CLAUSE 22E V2018-0079 $ 1 , 000.00 ESTATE) & 2135 3744-0 SZEGDA GAIL A & JOHN 219 LOWER ROAD 8 VETS CLAUSE 22E V2018-0081 $1 ,000,00 8790 142-45-0 VARI CAROL & JAAN 35 TAR KILN ROAD 8 VETS CLAUSE 22E V2018-0082 $ 1 ,000. 00 Total Number of Exemptions 18 Totals RE Tax Exemption By Code Code Count Description Amount 8 18 VETS CLAUSE 22E $ 18 , 000 . 00 Total Of All Real Estate Tax Exemptions $ 18 , 000 . 00 Approved by the Brewster Board of Assessors Meeting Date : Tuesday, September 11, 2017 Chairman : G . Howard Hayes ,� Belinda Eyestone /� �. Z^ d?w�e " N1(cwlu/ Diane Salomone � ae &rVW4� Page 1 Report #30 : One Liner Exemption Report Extract: EXEMPTIONSJG Fiscal Year 2018 BREWSTER, MA Database : LIVE Filter: ExemptionsExist EXISTS ExmpDesc = ELDERLY CLAUSE 41 C ExmpDate = 09/11 /2017 Sort: ExmpApplicantName ASC Key Parcel ID Owner Location StCI Exemption CertNo Amount 6398 13-85-0 ABRAMS THOMAS W ESTATE 385 RED TOP ROAD 10 ELDERLY CLAUSE 41C E2018-0001 $ 1 , 000,00 OF & 8732 142-541-0 ASPINALL(ELIZABETH A 12 RIDGE COURT 10 - ELDERLY CLAUSE 41 C E2018-0002 $1 , 000,00 695 79-15-0 CLEMENCE JOAN L TRUSTEE 61 CHAPEL LANE 10 ELDERLY CLAUSE 41 C E2018-0003 $ 14000,00 5211 86-58-0 DE YESSO JOHN 1044 MILLSTONE ROAD 10 ELDERLY CLAUSE 41 C E2018-0004 $ 1 ,000,00 183 50-91 -0 DROWN ALICE M 8 LEEDS LANE 10 ELDERLY CLAUSE 41C E2018-0005 $1 ,000,00 12654 24-671,0 FRANKLIN VIVIAN C LIFE 620 SATUCKET ROAD 10 ELDERLY CLAUSE 41C E2018-0006 $19000,00 ESTATE 5084 125-11 -0 MANASAS ANNE MARIE 56 OAK LANE 10 ELDERLY CLAUSE 41C E2018-0007 $1 ,000, 00 7434 96-6-0 SELLAROLE FELIX & DOROTHY 91 AUNT SOPHIES ROAD 10 ELDERLY CLAUSE 41C E2018-0008 $ 1 ,000, 00 470 69-130-0 SMITH MARIANNE 213 POINT OF ROCKS ROAD 10 ELDERLY CLAUSE 41C E2018-0009 $ 1 ,000. 00 7341 841,28-0 SPRINGER MAX & G 43 WOODWARD ROAD 10 ELDERLY CLAUSE 41C E2018-0010 $ 1 , 000,00 FLORENCE 1873 781,25-0 USHER GLADYS B LIFE 79 MATES WAY 10 ELDERLY CLAUSE 41 C E2018-0011 $1 ,000,00 ESTATE Total Number of Exemptions 11 Totals RE Tax Exemption By Code Code Count Description Amount 10 11 ELDERLY CLAUSE 41C $ 11 , 000, 00 Total Of All Real Estate Tax Exemptions $ 11 , 000, 00 Approved by the Brewster Board of Assessors Meeting Date : Tuesday, September 11 , 2017 Chairman : G . Howard Hayes ' ltt� Q Belinda Eyestone v Diane Salomone 9/11 /2017 Page 1 doh d tt ro ul Report #30 : One Liner Exemption Report Extract: EXEMPTIONSJG Fiscal Year 2018 BREWSTER, MA Database : LIVE Filter: ExemptionsExist EXISTS ExmpDesc = SENIOR WORKOFF Sort: ExmpCertificateNo ASC Key Parcel ID Owner Location StCI Exemption CertNo Amount 4228 89-1 -4228 ANDERSON DOROTHY 82-13 FLETCHER LANE 14 SENIOR WORKOFF W2018-0001 $500.00 7073 52-47-0 DEAN SUZANNE (LIFE ESTATE) 52 PINE BLUFF ROAD 14 SENIOR WORKOFF W2018-0002 $500.00 6007 24-27-0 FITSCH MARGOT A 870 SATUCKET ROAD 14 SENIOR WORKOFF W2018-0003 $500. 00 8620 9-4-0 FRANKLIN MYLES 94 BELMONT PARK ROAD 14 SENIOR WORKOFF W2018-0004 $500. 00 6238 4-28-0 GUILLANO JOHN A & BARBARA 83 LEE WAY 14 SENIOR WORKOFF W2018-0005 $500.00 LTRSTEES 7891 96-127-0 JOHNSON WILBUR H JR & 261 COMMONS WAY 14 SENIOR WORKOFF W2018-0006 $500.00 ALINE C 7225 85-145-0 LAURSEN PHILIP & PATRICIA 1079 CROWELLS BOG ROAD 14 SENIOR WORKOFF W2018-0007 $500.00 2451 5-97-0 MILLS WILLIAM J & LINDA A 43 WILDWOOD ROAD 14 SENIOR WORKOFF W2018-0008 $500.00 3439 101 -5-0 REYNOLDS MARY ANN 236 BLUEBERRY POND DRIVE 14 SENIOR WORKOFF W2018-0009 $500. 00 6459 13-54-0 ROBINSON GARY W & LINDA E 29 OLD SALEM ROAD 14 SENIOR WORKOFF W2018-001C $500. 00 ' 5858 45-6-0 TAYLOR ELIZABETH G ?45 RUN HILL ROAD 14 SENIOR WORKOFF W2018-0011 $500. 00 TRUSTEE 6686 33-19-0 QUINN DAVID L 41 TURNING MILL ROAD 14 SENIOR WORKOFF W2018-0012 $500.00 Total Number of Exemptions 12 Totals RE Tax Exemption By Code Code Count Description Amount 14 12 SENIOR WORKOFF $6 , 000. 00 Total Of All Real Estate Tax Exemptions $6 , 000. 00 I: Approved by the Brewster Board of Assessors Meeting Date : Monday, September 11, 2017 A Ir Chairman : G . Howard Hayes �►� . Belinda EyestoneJ - �/��1 � L �-- Diane Salomone 9/6/2017 Pape 1 RE : 87 AP Newcomb Road , FY2017 FY2017 Land : $ 225, 700 Building : $ 805 , 900 * ( includes incorrect fixture count ) Detached : $ 33 , 900 Total : $ 1, 065 , 500 Detail on Building : Building Value of $ 805, 900 is RCNLD rounded to nearest $ 100 RCNLD = Replacement Cost New Less Depreciation Total RCN ( replacement cost new) _ $ 915, 819 ( this includes $ 250, 894 for 121 fixtures ) Total RCNLD ( 12 % depreciation ) _ $ 805, 900 ( $ 915 , 819 x 88 % _ $ 805, 920 . 72 rounded to $ 805, 900 for original FY2017 Building value ) Total RCN without fixtures = $ 915 , 819 -$ 2501894 = $ 664, 925 RCNLD without fixtures = $ 664, 925 x 88 % _ $ 585 , 134 To add back correct fixture count would be $ 2 , 073 . 50 x fixture count for RCN ( 12 fixtures x $ 2 , 073 . 50 = $ 24, 882 ) Or $ 2 , 073 . 50 x fixture count x 88% for RCNLD ( $ 24, 882 x 88 % _ $ 21, 896 . 16 ) RCN w/ 12 fixtures before depreciation = $ 664, 925 + $ 24, 882 = $ 689, 807 RCNLD = $ 689, 807 x 88 % _ $ 607, 030 . 16 RCNLD w/ 12 fixtures after depreciation = $ 585 , 134 +$ 21 , 896 . 16 = $ 6071030 . 16 Correct RCNLD rounded to nearest $ 100 should be $ 607, 000 Correct Total Assessment = $ 607, 000 ( BLDG ) + $ 225, 700 ( Land ) + $ 33, 900 ( Detach . ) _ $ 866, 600 $ 805 , 900 - $ 607, 000 = $ 198, 900 over assessed due to incorrect fixture count $ 198, 900 x $ 8 . 39/ 1000 = $ 1, 668 . 78 over paid in real estate taxes Original CPA = $ 1, 065 , 500 x 3 % x $ 8 . 39/1000 = $ 268 . 19 Correct CPA = $ 866, 600 x 3 % x $ 8 . 39/ 1000 = $ 218 . 12 Original CPA — Correct CPA = $ 268 . 19 - 218 . 12 = $ 50 . 07 CPA Refund Original PP = $ 8, 060 x $ 8 . 39/1000 = $ 67 . 62 Correct Personal Property ( PP ) _ ( 1 % of RCNLD x $ 8 . 39/1000 ) : $ 6, 070 x $ 8 . 39/ 1000 = $ 50 . 93 Original PP — Correct PP = $ 16 . 69 PP Refund a