Board of
Assessor’s Minutes
June 16, 2009
Members Present: Arlene Fogg, Chairperson; David Stevens; Relf Fogg; Rod Wood, Contracted Assessor; and Cynthia Bickford, Assessing Technician.
Also Present: Rosemary Stewart; Dick Wessell; and Margaret Wessell.
Mrs. Fogg called the meeting to order at 9:07 a.m.
Mrs. Stewart met with the Board re: the denial of her abatement application. Mrs. Stewart states she understands the process more today than she did in the past. She had reviewed the waterfront sales (land and buildings) on Pine River Pond over the past two years. Mrs. Stewart still feels she is not assessed equitably and questions the assessment of a lakefront home currently with land in current use. Mr. Wood states the current use laws do not require the minimum zoning requirements when referring to a “homesite”. For example, you would not be required to leave out one acre and 150 feet of lake frontage for a homesite in the Residential II zone.
Mrs. Stewart asked what would happen to values if the market doesn’t sustain? Will the values go down? Mr. Wood stated he conducts an analysis yearly and adjusts accordingly.
Appointment (Map 53, Lot 10)
Mr. Wessell filed for an abatement for a vacant lot. The reason for his abatement application was due to the passing of HB 283. The lot is very steep and with the passing of this bill it has minimized where he can build and the type of home he can build. The lot is extremely steep and it is almost impossible to get a vehicle on the lot. He provided a sketch to the Board (attached to the minutes). At this time Mr. Wessell states he has no intentions of building but feels the lot is worth less due to the limitations. Mr. Wessell has spoke to Jason Yubey at the State of NH and has been told if he applies for a Variance, he may be able to get back half of the area he has lost due to setback requirements.
Mr. Wessell states there is also a deeded parking area (25’ X 19’) to the abutter. The parking area is located by the waters edge. Mr. Wood states he was unsure of the location of the parking area and had assumed it was near the roadway. He will revisit this issue.
Mr. Fogg moved to revisit the value of the parking area; Mrs. Fogg seconded. Motion carried 3-0.
Mr. Wessell is more concerned with the setback(s) and the Shoreland Protection Act than the parking area. He currently uses the abutters driveway which provides access to the parking area in order to access the vacant lot.
Mrs. Fogg moved to conduct a site visit with Rod Wood next month; Mr. Fogg seconded. Motion carried 3-0.
June 16, 2009
Page 2
Ruth Bateman states she had originally purchased two separate parcels of land at different times back in the 1950’s. The last deed recorded in 1994 describes parcel A and parcel B on one deed. Ms. Bateman does not recall receiving two separate tax bills. There is no lot merger on file and the Assessor’s Office is unsure when these lots were combined for assessing purposes. The tax maps refer to one lot dating back to 1975. Ms. Bateman has been advised by the Assessing Technician that she has not paid taxes on two separate tracts of land and the tax liability will increase if the two tracts are separated.
Ms. Bateman would like to now sell this waterfront parcel of land. She has provided a written request to the Board of Assessor’s to break the separate waterfront parcel out according to the deeds.
Rod Wood, Contracted Assessor is also the assessor in Northwood and has just recently dealt with this situation. He was advised to separate the tracts of land according to the deed descriptions. Mr. Fogg would like to table this item and has requested that the prior deeds be requested from the Carroll County Registry of Deeds.
Mr. Edwards owner of Tax Map 69, Lot 51 was advised by the Code Enforcement Office that he would be required to file an “Intent to Excavate”. The Board of Assessor’s
reviewed the form. Mr.
Fogg moved to approve the “Intent to Excavate”, Mrs. Fogg seconded. Motion carried 3-0.
The applicant asked that the Veteran’s Tax Credit be reconsidered and supplied the Board with a letter from the Veteran’s Affairs. The Assessing Technician stated she spoke with the Veteran’s Affairs in Manchester and the information stated on the letter is for VA benefits. If the Board is considering a tax credit or exemption they will need to base the decision on the information stated on the DD214.
After reconsideration, Mr. Fogg moved to uphold the original decision of denial for the Veteran’s Tax Credit; Mr. Stevens seconded. Motion carried 3-0.
The applicant submitted for a Veteran’s Tax Credit on June
1, 2009. Mr. Fogg moved to deny the
application for a Veteran’s Tax Credit based solely on the application deadline
and encouraged them to file for the 2010 tax year once the 2nd issue
tax bill is issued; Mrs. Fogg seconded.
Motion carried 3-0.
Board of
Assessor’s Minutes
June 16, 2009
Page 3
Mr. Fogg moved to approve the “Intent to Cut” filed for Wakefield Tax Map 199, Lot 4; Mr. Stevens seconded. Motion carried 3-0.
Mr. Fogg moved to approve a Timber Tax Warrant in the amount of $559.06; Mr. Stevens seconded. Motion carried 3-0.
Abatement(s)
Tax Map 105, Lot 13 and Tax Map 105, Lot 15. The Assessing Technician explained to the board members that both lots were taken by the Town for nonpayment of taxes and therefore, should be listed as tax exempt property. This was an oversight and has been corrected. Mr. Fogg moved to approve an abatement in the amount of $228.00 for lot 15 and an abatement in the amount of $252.00 for lot 13; Mrs. Fogg seconded. Motion carried 3-0.
Tax Map 116, Lot 5.
A boundary line adjustment was approved by the Planning Board in August
of 2008 and one of the properties transferred in October of 2008. The tax bill will be abated from the
original property owner and issued to the new owner. Mr. Fogg moved to approve the abatement in the amount of
$1220.00 and a supplemental tax warrant in the amount of $1220.00; Mr. Stevens
seconded. Motion carried 3-0.
Map 165, Lot 41. 198
Forest Street was transferred to the NH Housing Finance Authority this past
year. The property is scheduled to
close and the title company states
A taxpayer informed the Assessor’s Office he no longer
qualified for a tax credit he was receiving on the property. The information was confirmed. Mr. Fogg moved to approve a supplemental
tax warrant in the amount of $827.00; Mr. Stevens seconded. Motion carried 3-0.
Mr. Fogg asked that a letter of appreciation be sent to the taxpayer for their honesty.
Tax Map 81, Lot 57.
The property owner submitted a written request to waive $88.54 in
interest on the 2008 2nd issue tax bill due to extenuating personal
circumstances. The Board discussed the
request at length. Mr. Fogg moved to
approve an abatement in the amount of $88.54 in interest due to the extenuating
personal circumstances; Mrs. Fogg seconded.
Motion carried 3-0.
Board of
Assessor’s Minutes
June 16, 2009
Page 4
Mr. Fogg moved to approve the minutes of May 26, 2009 as
written; Mrs. Fogg seconded. Motion
carried 3-0.
Adjournment
There being no other
business, Mr. Fogg moved to adjourn at 10:37 a.m.; Mr. Stevens
seconded. Motion carried 3-0.
Respectfully Submitted,
Cynthia Bickford
Assessing Technician
Approval of Minutes:
_____________________ _____________________
Arlene Fogg Relf Fogg
_____________________
David Stevens