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Work Session of 5/30/2012

June 8th, 2012

Carroll Board of Selectmen
Work Session
May 30, 2012


Recorded by Maryclare Quigley, Selectmen’s Secretary

Board members present: Bill Dowling, Paul Bussiere. Mark Catalano was unable to be present but had hoped to phone in.

Others present: Phil Bodwell, Becki Pederson, Kelly Trammell

Phil Bodwell from Commerford Nieder Perkins, the Town’s appraisal firm had been asked to meet with the Selectmen as they did not all understand the property tax abatement request denials that had been presented at the meeting on the 21st. The session began at 9:30 a.m.

As Selectman Bussiere explained it, it seemed that the ratio on both the approvals and denials were the same and that the numbers seemed to be the same. Mr. Bodwell said there are numerous reasons for appealing valuation, among which may be physical error on the building such as a patio not being as big as listed or an extra bathroom listed, or proving the property to be disproportionate.

Mr. Bodwell said the town ratio is currently at 123% and when asked why the state set it at that, he said the state does not “set” it as it reflects the market. The market dipped and when revaluation is not done yearly, as most are not, the ratio increases. It was noted that 2012 is our revaluation year, so everything should be about 100%.

Regarding the denials about which the Board requested this meeting, Mr. Bodwell showed they did not prove the assessments were unfair. In fact, the property on Presidential View Drive had a personal appraisal which when applied to the ratio actually came out higher than the Town’s appraisal.

Mr. Bodwell said they need to find out how properties may be assessed compared to others as well as how they compare to the tax ratio. If the assessment is substantially higher or lower when applied to the ratio, it is disproportionate and therefore, unfair. He went on to say some properties dropped more quickly than others and if these can be documented as to be disproportionate, then they will reduce the value.

When asked, Mr. Bodwell said the Select Board does have the right to disagree about values, but they usually don’t as they are not the experts. He went on to say that should they exercise that right they must be prepared to defend their values whether to another citizen or in a court of law as it is no longer the value set by the appraisal company.

A brief discussion took place about tax rates and concern particularly for the elderly and/or infirmed. Mr. Bodwell said the Town has the right to set exemptions of varying types and noted some: For the Blind, for the Elderly, Veterans. It was stated we do have those for the Elderly and Veterans as well as for solar heat. It was pointed out that the exemption for wood burning may ONLY be when wood is the sole source of heat and that the building does not have another source within it, i.e. a furnace or boiler or piping for the same. Mr. Bodwell reminded the Board there are guidelines for exemptions.

In closing, Mr. Bodwell also advised the Board that a property owner cannot appeal a partial assessment, such as the land only if there is a building on it. He said he has received these and they are not legally acceptable.

The Board thanked Mr. Bodwell for coming to talk with them.

The session ended at 10 a.m.

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