BOARD OF ASSESSORS
SEPTEMBER 21, 2004
John R. Swindlehurst, II
Bryan Clark
Bud Noyes, appraiser
Janice VandeBogart, Town Administrator
John
Burke from County Road sat in on the meeting.
The
board welcomed Monica Gordon from Vision Appraisals.
Monica
will be overseeing the day to day operation of the revaluation of the town.
The
informational meeting scheduled for 9/28/04 at the Dunbarton Community Center
(7PM) was discussed. Monica stated that
she will be the one making the presentation on behalf of Vision Appraisals to
the public. She will be explaining how
the revaluation works and will give a slide presentation and then open the
floor to the public for a question and answer session.
Monica
went on to give the Board of Assessors an overview of what will be discussed on
9/28/04. Vision will be handling
public relations, issuing public newsletters and will supply the town officials
with a time line which will outline their schedule for the reval.
Bud
Noyes asked how Vision will handle those refusing entry. Monica stated that the properties they were not allowed to review will be sent
letters in the spring and Vision will visit the site by appointment. If they are still not able to get inside
they will make assumptions of what is inside.
They will not be using information off the old cards, everything will be
done from scratch.
Vision will take all the
sales data that the town has from April 2003 to March 2005 and apply market
cost to each property. They will
consult with contractors in the area also to determine the cost of
construction. The field review will be
starting in October and they will review each property and then turn the data
in. After this information is all collected
and the cost analysis done the Board of Assessors will be receiving assessment
values from Vision for their review.
The Assessors will need to review this information and be in contact
with Vision within two weeks. If
numbers are approved by the Board of Assessors then these values are mailed to
the people. On that notice, taxpayers
may call the 800 number supplied and set up an informal meeting with Vision
Appraisals to review their assessments.
It was noted that these meetings can be conducted on Saturdays to
accommodate the public.
Monica noted that the data
collectors, approximately three, will
start in October to do the listing and measuring and be finished by March
2005. After that the “non-entry” properties
will be mailed letters and the call backs will be done from then until the end
of April. A second letter will also be
sent if necessary. Tim Terragni stated
that the Board of Assessors would be glad to help out with phone calls if
necessary.
John Swindlehurst asked
about solar properties. In the past the
town had adopted the solar exemption but did not assess solar heat, etc. These
properties will have to be noted so that people will have the opportunity to
come in to file for an exemption. Vision will provide a list to the town.
Monica noted that the
revaluation information and notice of hearings, etc will be posted on our web
site. Hearings will take about two weeks.
After the hearings taxpayers will be notified of their adjustments and if
they are not satisfied they will have the option to file an appeal.
Monica explained how Vision
will determine the assessment values.
They will take the sales of a style of home and come up with an average
value per square foot and apply the depreciation factor for the age and condition
of the home. The land values are
determined by starting out with a one acre home site then figuring a price per
acre for back acres. This will be based
on the recent land sales. They will go
back two years on the sales analysis.
They will ask land owners to verify the sales information by mailing
them a questionnaire. Commercial
properties will be mailed an income
questionnaire in January for year end information to calculate value.
Also it was noted that views
and locations will be taken into consideration.
Property owners have until
March 1st to appeal to the Town.
Vision will then assist the town with the general abatements and then
with the Board of Tax and Land Appeals as agreed.
Other items discussed:
1.
Plastic rubber maid
sheds: Vision to list but no value.
2.
Above ground pools, list but
no value, pick up the decking around pool.
3.
Greenhouses: RSA 72:12, they are exempted from taxation
if used for agricultural reasons, but can be taxed if they have electric and/or
heat installed (considered commercial).
4.
Fences: Vision to use own judgment. Some fencing can be elaborate and should be
taxed.
5.
Kitchens: assess only built-ins and grade. List in the note section what the kitchen
has in it.
6.
Zoning requirements: Vision will make note of the zone in which a
property is located on the listing.
Monica Gordon left the
meeting at 8:30pm.
The board reviewed the
minutes of 8/17/04 and accepted as written.
Minutes were signed.
The board signed a release
from current use on the Kathleen LaFreniere, E3-02-02. This property no longer qualified for
current use. No penalty, recommended by Bud Noyes and the board because of an
administrative error.
Intent to cut timber Kathryn Schumacher, B5-03-03, Kimball Pond
Road, was signed but Tim Terragni will notify the logger, Wayne Nichols, that
there is a conservation easement on this property.
Rick Martin, Right Way
Builders: The board reviewed the
building permit for the garage and home on this property. The permits were issued in October and
November of 2003. The board felt that
no changes be made at this time.
Bryan Clark stated that he
would be in favor of having Bud Noyes go back out to Martin’s property to walk
the land and go over it with Mr. Martin.
Tim Terragni agreed and the board authorized Bud to call Mr. Martin to
set up an appointment. Bryan Clark
offered to go with them.
A call was received from
Kathryn Desmarais of Grapevine Road.
She stated that she had paid her taxes in June but the check had not
cleared and must have been lost somewhere along the line and wanted to know if
under the circumstances would the board consider abating the interest on her
taxes which amounted to around $52.00.
The board felt that because of the fact that she has always been current
with her taxes and this may have just been a mix up in the mail they would
abate the interest. The tax collector
will be notified.
Bud Noyes addressed the
board regarding the updating of all current use properties in accordance with
the court decision involving the town of Marlow. This court case determined that every town and city in NH be
required to update their current use rates charged landowners per acre. Bud noted that the Town of Dunbarton has not
yet completed this update and stated that it is imperative that this is done
timely so that the town would not be penalized. The board felt this should be done in conjunction with the
revaluation. The board had sent out
questionnaires to current use owners in the spring and have received 90% of
them. Bud agreed to review the
questionnaires and give his opinion as to what each property should be charged.
It was noted that Vision Appraisals will be using the price per acre that the
town gives them, they would not be responsible for this review and update.
Motion was made by John
Swindlehurst to have Bud Noyes take
care of the updates on the current use properties and seconded by Tim
Terragni. All were in favor, motion
carried.
Meeting adjourn at 9PM
______________________________
Timothy Terragni, Chairman
______________________________
John R. Swindlehurst, II
______________________________
Bryan Clark
Dunbarton Board of Assessors
Recorded by: Janice
VandeBogart