The meeting opened with a public comment from Greg Dialy, a resident who presented a analysis of the recent property tax assessments. Dialy uncovered what he described as substantial discrepancies in the assessment data, revealing that two-thirds of the properties were overcharged by an average of $220 per parcel, while the remaining third were undercharged by $422 on average. More notably, he identified 42 properties that were overbilled by over $1,000 and 89 properties that benefited from undercharges of a similar magnitude. Dialy criticized the board for not fulfilling their responsibility to ensure equitable distribution of property values, emphasizing the burden on overcharged residents who, he noted, were effectively subsidizing those undercharged. He cited a particularly glaring instance where a large property owner underpaid by $36,000. Dialy concluded by offering to share his comprehensive spreadsheet analysis with interested parties and committed to closely monitoring the board’s actions to address these issues.

In response to these concerns, the board acknowledged the need for accurate property assessments and discussed ongoing efforts to rectify any imbalances. They highlighted that inspection adjustments had been made to reflect the true condition of properties, which had resulted in changes to property values for some homes. The board reiterated their commitment to ensuring fair assessments and encouraged residents to participate in an upcoming “ask the assessor” night, scheduled tentatively for January 15th. This event would provide residents another opportunity to discuss their tax assessments and seek clarifications before the abatement application deadline on February 2nd.

Beyond addressing current assessment discrepancies, the board engaged in a discussion about property tax exemptions for elderly residents. Currently, the exemption applies to those aged 70 and over. However, the board considered lowering the eligibility age to 65. This change, once recommended to the select board and formally adopted, could potentially benefit an additional three to five individuals in the upcoming fiscal year. Members recognized the procedural steps required for this amendment, emphasizing the need to finalize and prepare the formal language for the recommendation.

The meeting further covered procedural aspects of notifying eligible property owners about exemption applications. Notices are typically sent in August, reminding property owners to submit necessary information by May 1st, although some towns do not provide such reminders, placing the onus on property owners to manage their exemption status. Additionally, the board reviewed the 61A agricultural exemptions, which are due by December 1st annually, with no grace period for late submissions. Members underscored the importance of timely reminders, particularly for agricultural property owners who may be preoccupied with harvest activities at the deadline.

The board also evaluated various tax exemption categories, including the small commercial exemption and the residential exemption. The small commercial exemption is designed for businesses with ten or fewer employees and property valued at over one million dollars, though it was noted that many small businesses do not own their properties and thus may not benefit directly. The residential exemption, which shifts tax burdens from lower-valued homes to higher-valued homes, was deemed inappropriate for Southwick due to the town’s property value distribution. Historically, this exemption has not been adopted in Southwick, and the board maintained that position.