##VIDEO ID:_GJQleSTapw## it's a meeting of the whle board of assessors on December 5th 2024 all the meeting to order first agenda item is approval of minutes from the last meeting of was it November 20th I think what's the date e open the book there further discussion all those in favor I I wasn't there okay okay next it actually one problem me it's there okay correct that no didn't the motor vehicle vement we have any even we have one abatement denial this one uh [Music] yes uh yes we we did isal and this I don't know what this came out today um believe that one did not that came in not less than5 and therefore nothing do that that makes it right that doesn't make sense a Stay Stay we can't bid anything bel5 so becomes a denial that's B is a refund right yes so we can't give less than5 okay and it comes back as we're denying that they okay they understand what they were requesting or they don't know until the m is done doesn't say anywhere on the document except until we get to us I enjoy power finding okay uh next item is the review classification documents that we uh have a public hearing on Tex specification this evening at 6: PM so uh need to review what's being presented and and I guess make a recommendation and whether we agree with this approach that's being proposed or not uh got a uh document that Stephen put together tax classification hearing for this evening that talks about did you get one I will email to me oh this a new one tweeted we just tweet I don't know what's different okay go right to it just for the people listening here later on talks about steps and setting tax rate terminology fiscal year 25 Levy limit an amount to be raised uh valuations property valuations by class uh with a single tax rate that well doesn't not affected by tax rate yet but valuations by class the residential commercial industrial and personal property or the classifications that uh enter into the uh arula the formula for for Ley amount and for the formula for the tax rate okay and then there's the option of Shifting the tax burden to U more of the commercial industrial and personal profit prop uh owners and there's options to do that anywhere from uh what 10% up to 50% shift and some uh data here showing the the rate uh residential rate is proposed to be 13.34% shift up to 50% to go from uh the 1334 will go down to 1224 roughly a dollar but the commercial industrial personal property rate will go up to almost $20 $19.99 and we're showing these options just for people's consideration even though we're not proposing them yes we have we we have to present four options we can we can only recommend they can do right right so we're giving them the information so they understand their options and we're making a recommendation ourselves right for recommending right okay okay and then we go into the uh let me before you keep going though let me ask a question the valuations of class chart yes yes I'm sorry right here yeah yeah that chart yeah the change column and I don't um I don't understand that's from one year to the to the next for for thatall property class so residential went up the our set values went up 4.88% commercial commercial went up 23% that understand how to read it but how you know this number how well not the not the Total Line how do we C the residential valuation no what what makes the numbers the four numbers above the total so such a big range okay by classification the values on the residential went from 280 to 294 okay that is mov there was basically no very little new growth in there it was nearly all just the revaluation so that's about 4.88% okay the commercial saw a considerable amount of New Growth okay and that put us up to 23% okay as the the personal and the industrial so but but the overall is only by 7% when you add them all together because of the impact of the residential on the that's where the majority is residential 7% of it okay so the assessed value is based on the changes right in B that the market drove got it okay and and you and all this dat is in our record all the tax records that's where it's all would pulled from right right no I got that I just I didn't understand how those numbers were generated okay okay and then there's some uh samples impacts of the highest value property by class okay just leave that for now is what you were saying were the kind of thing they asked for last time that's why they're included some of that let's put that on hold right now let's continue with the what's in this uh presentation tax rates you know this year it was proposed in 13.3 for uh for ,000 valuation last year was 13.69% [Music] from 13669 to 1334 and the average value of a single family residents goes went from 398 to 417 so applying the the the new rate the new value come up with a small increase an increase from 2000 from 24 to 25 of uh $248 increase for the average single family resident so the rate goes down because the value has gone up and we don't need to bring in as much money as keeping the old rate would do right put right okay in right yeah right okay then there's recommendations that we make from the board here in a few minutes and then uh the select board will hear this information and decide and whether we continue with a single rate or split rate now getting back to the recommendation now clearly State we're proposing single rate first I think somewhere I believe it's page five page five yeah definitely said the board recommends yeah P residential okay shift okay okay getting back to the information for the single fam for the impacts of highest value property uh we haven't shown the highest value in the past it was always average average values the average okay but at one stage you I toing you should not assure the average single family value okay but average average residential value okay what I combine here is I've got the residential average taxes you asked for they right at that top part yeah and then I'm showing the average single family alone to will get say them $459 and then below that simply put on uh the highest single family value commercial industrial and personal property so that people could see the m i mean okay so they can see what's happening okay but good back single family Val 47 say 4 but this other table you're showing here the value is only 248 248 savings what you're not the same but they're not comparing them it's the same thing no it's not the same average value using the new rate and you should the show the new rate here compared to the old but what I'm showing on this page on the tax on P is a difference between this year and last year right but I'm showing what it will save if you adj justed the 50% on page four yeah so you see that that these two are not related Okay so how did you come up with the 459 the 459 is the difference between calculating the 4176 at 1334 and a 1224 oh okay you're going okay we the so the difference between the highest and the lowest yes okay okay so one one chart gives a numerical range high to low and the other chart Compares last year to this year y this year's proposal okay okay then okay let's continue on page four there single family value at1200 saves 1321 that the maximum is 50% okay that's that's significant that's that's an extreme case I mean there's only a handful that are even over a million and and I guess to show that that's what you're saying is not repres representative of what the average person is going to save that's why the the first line that's why the first line shows what the average single family was sa okay well then I I don't see the need for for that one at the higher value I mean because they're all going to range from you know an assessment of say 200,000 up to 1.2 million all right well my thought was that I'm going to come use the highest commercial value to show what is going to Happ or or even commercial uh that that's you say we should take those four lines out yes I I don't see the reason to me it's confusing because that's only the the very select few that are going to be affected that way and if you could come up with an average commercial a average industrial and personal property well you got to take the values you have up there and apply the the split rate to see if you got time to do that I don't know well well if we more less a joury very quickly we can do this what's the biggest concern there BR he's got the average and the high yeah because if you if you look at the average is the incomplete sentence actually right we're saying that the average single family home valued at 400,000 saves 459 if you go to the highest split rate 1.5% that's I would I think that sentence should be completed um yes so average single family home value I see what you're it's just not clear but I don't see what's wrong with this I don't see what's wrong because people need to understand that this is the extreme Choice extreme gotta so I'm with you there just look at like last year they're going to say yeah I want that why aren't I getting there I'm with you there so to Jenny's point this instead of removing it can't we just clarify it he didn't say remove that he said remove these yeah remove the bottom four that they don't add anything to our uh to to show the the changes to the average person with a split with a split rate it doesn't matter you're saying this is going to open more questions yes yeah it's going to cause them the board to go jez yeah well look at how much what yeah they're gonna they're going to see those figures single family can save $1300 you want to save 1300 yes but I mean okay let see the 1300 they have to see the 1.2 million as well right but but there's only a handful even over a million are going to save that much the rest are the average is ex extreme example that we're not recommending if you or if you want to change it but Extreme examples something that's not just take them M all together and just leave this average single family yeah because I'm not even a personal property the 7 million that's Sten is the 7 million total property are all just one property the highest property in each class what property is that is it like candle or rest or what you do person property saying on the bo hey mstar the electric company electric company okay that's what kind of say okay we're trying to present something frame it in a way that doesn't give us feedback that may be negative and or cause them to say oh 1.5 yeah should do that that's what he's saying that's what you're saying FR right yeah well I just think that I don't know whether I agree or disagree with presenting it but I do think that if we Pres sent it we need to be clearer about what it's saying because you're talking about a single example the highest example the highest exle yeah but it that's not how you know people don't read it that way they don't understand that it's well if we put a head in your book the following are the highest value problems in these class at 1.5 1.5% increase if we were to do that or to say the highest valued property in this class would go from X to Y okay what yeah but where where are you showing the average commercial the commercial property increase you do that we didn't do an average and I'm not sure we should do an average Fred because the range is so extreme yeah we're doing average for residential but that's the majority you know it's one thing to average 700 houses and it's another thing to average five commercial properties we are well here you are this table here is we're showing the averages of the residential the Comm okay commercial average okay and residential average all I'm doing here is pointing away with a single family would be okay so so here the difference really what you should focus on is the difference between 18470 and 27 so it's 900 9,000 difference on the average commercial average commercial so you should state that somewhere here the average commercial is going to pay 9,000 something difference below no no on the average not the extreme the max that's average this is average I assume that class here is average yes but that's the average of all the commercial average all the commercial right right those person well okay well then then these bottom three should be the 9,000 something showing they're going to average increase is 9,000 these bottom are based on the 1.5 right well yeah but but but you got to take the the the last three commercial industrial personal okay and the column for that is is the last column here and the range goes from 18 to 27 so why don't you show here that that difference group all three of them you don't need to say each one separate because they're going to ask what property is that where's it at how many are that level how many do it affect we we need to go back to the average like here on the table then I suggest we just take that whole piece of it all together if if you want you mean the whole piece the whole piece these four these four if you want just just just to avoid from the from the board of that's you're right either way because I got I'm with you you've been here before so you know what the board's going to pick on and and you're telling us the board might look at this and you know what we don't want this lit but the real difference is the difference here between 2 18 and 27 that's average we're look we should be looking average here this is our average saying we're looking given your experience the board the board I would go with what you're saying I'm not worried I mean and they're going to see that they ask for the classification four or five small we're get the LA you know ever Source doesn't send anybody yeah um now wasn't your last year right but again and you both were here so if you think that this data would push the board into a decision we're not recommending yeah then perhaps we should based on that Stephen's taking I Haven been we unstaple those stepen so we can put in a new page I'm adding some else Al the recommendations as well um and the votes so we'll take we just re PR them all and well and should we tell Pete that what we sent him we changing of course right now I would I'll do it we're gonna send another one for the meeting oh I was G say this is what okay very no David just said he was something else so he might not be done oh got you okay um again based on your history with the board because for me I don't have a history so I don't know if the board could grab not this I mean this this data you put together there David had to have taken some significant amount of time and it's a lot of data so you can read right through it know what it says yeah but presenting it requires that I had a problem following some of this to be honest with you but again I'm I guess still we still where is the 459 commit you said it's a difference between a shift factor of one and 1.5 but that only that only shows shows 300 something okay the 459 is an average single family it's not relatable this residential average tax oh okay so that's what we're taking out those we're taking that out as well okay are we taking out the residential average tax yeah yeah take out the whole section samples that impact and highest prop tax take that out whole section really taking out this SE the whole section's coming out yeah okay so if that's coming out you still have the overall the maximum decrease in the average residential bill is $352 that but the um the commercial and personal industrial would go up 9,000 that's that's based on the average the average residential bill is 352 decreases 352 is that kind agre with that that's with a reduced rate now with shift in a rate and this is not a shift so oh this one's not a shift okay so so the average shift in the rate would give a a little bit of sa said $352 on an average shift in the rate 350 you're comparing 352 versus 9,000 well versus 248 so you're talking less than $100 you're talking difference understood but that this is with with an average shift so what's the average shift rate between 10 and 1.5 right 1.92 so based on the average shift tax shift a resident would get a little decrease in $352 that's on the average Shi now this number on the other side right it's just the difference in the average from last year to this year that's all that is so they don't there's no correlation there well there you're not taking difference in the assess value on the the shift table whereas in the next page the tax impact you are so really the the impact on the resident is is on the the tax impact section if we leave it at the full if you leave it it the full amount is is is two they're going to pay $248 more total amount meaning what it is this year or what we're recommending that's what we're recommend that's the definition that's the difference between last year's average and this year's average that's all it is it's without a shift Year all it is no Shi yeah you you really can't compare the 352 that's yeah that's what I that's that's what I saying and our budget is five I'm Sorry by the time we're done our budget's around six million yeah 63 or something what it say 6335 I quick question on that that's the entire time it's got be that's your maximum that's your maximum your your budget is 5 million 11,387 that's our budget and the maximum was 6335 gotcha gotcha I guess my question is I don't know if it's a question but that's a small budget that's got to cover salaries yes I don't know police cars can we go ahead and PR yes yes okay let's do that let we need to vote on it we're good I'll do copies have that we didn't talk about no no I all I did was add recommendations of no no single no residential exemption no small commercial exemption and no open space shift right also a motion to take care of that okay should okay make a motion to what David was saying here on the four different items on well if excuse us we'll go take care of all this yes okay go ahead and we'll uh which leads to recom a recommendation for a single tax rate no split make that motion no split there any other one more discuss okay v on it I okay um I you're looking at this [Music] um space it's not in here it's in it's in here okay okay good you said but he was going to do something about open we're not shifting we're not changing oh the shift okay it's the shift so you're gonna present the okay the the table with the commercial properties industrial properties personal property uh this this uh presentation and the la4 uh yes and there's two P for comparison both okay you got back a bit he's going to present these reports you it no no that won't be used it's it's the uh it's this report of course and one other report we the la4 oh the LA which we've already signed up on okay well I don't yeah yeah there explain can this to right can I yes you got more than one copy of that um David printing one okay this all you have okay this is all these tot right off the here not kidding that's that's a very I've got to get more into that program but that's where you produced all yes got Exel reporting is not easy that's and it's my taxes it's all it's all in the uh online on do site you can get back for 10 years whatever 15 years uh that part I haven't looked at I did go back in again kind of looked at classification theing but the fact that these are all available to us is really good stuff you you really got yeah I did that yeah I got it from other towns you work on there what I'm saying is this was not a 10-minute operation this took some time and and and I don't know any any other single rate tax any single rate tax communities have changed to uh split rate this year now today's paper had I think Northampton voted on a single rate he did yeah and Greenfield I think is going a single rate as well there there was a little blur but Greenfield I mean it's like a a five minute presentation at at a board meeting in Greenfield and that was it and uh can you um little confused open space is the space B if I owned a property within one acre and the house on the acre I owned 42 other Acres that were undevelopable that face and how that's deted I don't know for sure but but that includes the the chapter land too chapter 61 or 62 because how many Parcels you're talking 400 something uh here open say 157 Parcels if you look at that you look at the chapter land over here all the number of parcels they down up to 150 probably some okay chapter it's mostly that so it's chapter basically what I said yeah but yeah I guess you can have chapter land on a residential yeah I'm guessing you would and then the personal property this is from reports that industrial people the commercial people they send we send them a form then of course we we get out suppos to right we we I just don't pay a whole lot of attention to that there no I mean we're going to pay attention to you look at it and see like like we went to a um side dog stand I mean they had a personal property of I don't know some 30,000 or something that much that makes sense is that reasonable or not I guess that's what we looked at I mean those cing versus if you look at simmers on River Road you know they're not going to be near that so I don't know we have 10,000 so is that reasonable for that kind of was 102 Christan L to the on Christian Lan yes yeah yeah you just go over the bridge yeah over the tracks by the T okay yeah I'm sure that's what they yeah okay um oh I had another quick question for you um I think we're resolved well it's it's either that or te guys I don't remember what used to be te guys here well that it's the one that's a $31,000 difference yeah yeah I see that yeah I don't know I'm not sure one of the two okay um jump we're resolve with property [Music] on I spoke with Peter today let's not talk about that we're recording I'm talking individual properties oh uh so do we need to do anything else uh stepen at this meeting we uh everything taken care of that we need to um new and old business uh are you talking about presenting or are you talking about this assessor meeting the assessor meeting here do we have any new or old business that you know there's the one particular property that would be executive session okay now anything else okay we'll do the mission statement another meeting okay so that brings us to the next meeting when do we want to meet yeah when do we need to meet two weeks well we got you know you got the holiday coming if you go what's her what's her agenda me up reates excise tax rebates we meet December sometime um what's your schedule do we need to have discussions on things or we just signing paper well after this it would just be signing um the batement summaries which can be could we look at the third week in January January you want to wait till they don't need meetings for the sake of meetings yeah okay which you what we come to um if we choose a Thursday that would be 16th 16th okay uh what time do we want to meet say you're here want to meet it 4:00 I'm earlier later not in the middle of the day beginning of the day or end of the day whatever works I mean I'm sorry I'm It's Beginning 10 no that's beginning for you yeah beginning for me I do 10 or you want into the day four or five six don't need if if there's not a reason for us to meet in the evening we don't need to make Steven work outside his regular hours okay well let's make it a 10 okay yes that's [Music] um 116 16 yeah 25 now that's a we don't need to do anymore with invation that's what I'm going to just ask you uh yes that will yeah assuming we we get through the classification yeah we get through classification finish today okay that's that's good but for the we signed we signed off on on the LA the LA forms already right the winter Dr do we have to sign off on the tax rate that they propos it comes back um that the final rate do we have to sign on that so on Monday um all the rest of the forms that need to be signed at the conclusion of tonight's clation hearing uh will be done and I believe there are signatures required um following tonight's meeting I will reach out to you uh um when those signatures need to be applied and is that just the the chair or is that everybody um three I believe that requires a majority of the board majority okay we you come in next week sometime and sign in sure okay you tell us when when it's all done and ready to sign okay okay okay and when you do remind us of when you'll be here please okay maybe I know but I don't necessarily hold that information okay and you're going to continue on your Tuesday and Thursday hours correct schedule morning okay any other business or weour okay motion to adjourn move okay second those in favor I I okay