0:38Can I get a motion to waive the reading of the non-public minutes from the Board of Assessors meeting held on on Thursday, October 2nd, and accept them and place them on file.
0:52So we have the following agenda.
0:54We're gonna have a department update.
0:57We we we do have a department update.
1:01Miles LaCroix, who was part of our assessors team has left the the actual city.
1:07So we're now back down to just Jessica.
1:17This is that this is when you negotiate your salary.
1:21I have nothing to do with that.
1:26So what do we do about it?
1:27That well, do you guys know any assessors looking for work?
1:34Gonna have to steal one.
1:41It's not on the budget.
1:47Well, thanks for uh letting us know.
1:50So again, Jessica will be out in the field quite quite a bit, hence why Sue is here to kind of learn how to do what Jessica does.
2:03As far as supporting the actual board, yeah.
2:07Well, welcome, Susan.
2:11I worked before this for the water volume.
2:17Transcription is just the dumb room.
2:28So is that it for the department updates?
2:31I don't have anything down here for old business.
2:33Took care of all of that.
2:36All right, we have new business.
2:38Jessica, would you like to talk about that?
2:42Yes, the fire prororation.
2:45Yeah, so um this is a fire proration.
2:49This was a property that was damaged enough that it will not be back online before the end of the tax year on March 31st.
2:56So it's our recommendation to adjust the December bill instead of billing them for the whole year and then giving them a refund after uh April 1st, which is the usual practice if there's any question about it coming back online.
3:12Okay, so that was always my question is that the rule was always what was the status of the property on April 1st, right?
3:19So we're just kind of on a gen of it.
3:21Well, so that was always the case where if it was there April 1st, it was taxed for the year.
3:26But they added um uh an RSA 7621, that is the fire proration, where if there's a fire or or a um natural disaster that causes an interruption in the ability to use the structure of the building, um, then you can prorate the assessment of that building for the tax year based on a number of days in use versus not available for use.
3:53Um it does have to be uh uh a an event like it can't be arson.
4:00Well, it can be arson so long as it wasn't the owner taxpayer that caused it.
4:06Um ask me how I know that.
4:08Um I don't want to know how you know that.
4:10So when we investigate these, and we both look at the property to get a handle on whether it might be repaired within the tax year or not, uh, but we also uh request the fire reports.
4:22Um they don't always have a determination of precisely what caused the fire.
4:27Um like in this case, I think it was possibly uh briquettes from a using a grill or something like that.
4:36But not 100% sure, but but the finding was that it was accidental in nature and not um not caused uh deliberately, uh which is all we need to know uh to to make our recommendation.
4:48And so the proration is for the portion of the year that the house was uninhabitable.
4:53So the land is taxable for the year, uh but the building is prorated based on a number of days, and I think there's a spreadsheet that's like August 24th was the fire.
5:00August 24th was the fire.
5:03So like August 25th through of 2025 through March 31st of 2026 is the uninhabitable dates.
5:12Yeah, but when did that RSA change?
5:14Do you know when that came away?
5:17I want to say it's probably been about a dozen years now.
5:23That's a that's a good rule.
5:25Um anybody you guys see the house?
5:30There's pictures in here.
5:31I go by the next day.
5:33You know, this thing.
5:33I haven't seen one like that.
5:34Oh, I know this was a good one.
5:35That one was like, oh, there's no reason.
5:37When you said in here, it's a total loss.
5:41I read through the fire report, and it was pretty obvious that this thing took off and yeah.
5:45I think we just got the demo permit this week.
5:49Nobody uh got hurt, which is amazing.
5:52I heard there was one about a month ago.
5:54I need to drive by where was it?
5:59It's right on the mass border.
6:00It's one of those detached condo complexes, but it's like all colonials, kind of like spindleworkers, like a development.
6:07What, like down off of Maine Dunstable?
6:10Yeah, it turns into Groton Road 11A, like close to Hollis.
6:15And then there was there was another one like the beginning of October.
6:20That's the one I'm thinking about.
6:24Yeah, we had we had one last year.
6:25It was a ranch that they just are pulling permits now.
6:30Takes a while with the insurance process and a lot of times we wait, because if it's a small fire that's not like this.
6:37It's possible they can get back up and running within the tax year.
6:41Have they started reconstruction on this one?
6:43They pulled the this week they pulled a demo permit, so they're gonna be knocking it down.
6:49They're taking a whole thing down.
6:53Yeah, there's nothing structural, I'm sure.
6:56They still use the foundation.
6:58Probably it could be.
7:01I would always think we smell.
7:03That's what you think, but you know that the Malvers on uh South Main Street.
7:07Neighbors are right there, so they may not be able to build you know a different footprint than what was already allowed on there.
7:13The only time I've ever seen where they couldn't use a foundation where was where um it got filled with water during winter and froze and actually cracked.
7:21Cracked and it had to replace one.
7:23Um it's generally they I don't think the insurance company is gonna pay for a new foundation to change the layout.
7:30They're gonna replace what was there.
7:33Um that that was a problem that the Malvers had on South Main Street, the new house new construction.
7:38They got they arson took down the the sticks and uh they um they had to go back and reseal the the foundation so they wouldn't have that smell in the new house.
7:50And uh I've seen that in some attics where they they have charred, you know, they save a lot of the structure, but they have charring.
7:57Yeah, and they have special paint that they cover it with that seals that smell out.
8:03Well, uh, do you need a vote on this one?
8:06So uh I have a motion to abate uh prorated taxes for 24 spend a wit drive due to fire damage and the amount of uh for the final tax bill.
8:19Yeah, there is it's self-correcting.
8:20There isn't uh a dollar amount because we're we're changing the value before the bill is issued.
8:25So there's no refund, it's just their tax bill will be lower than otherwise would have been.
8:30All right, so the motion would be to vote for a prorated value for 2025 of 349,016.
8:36All right, do I have a single?
8:38So moved second, second.
8:43You don't need a roll call on that, Jessica, do you?
8:49Okay, so now we open it up to public comment.
8:53And this is our most this is when we talk openly.
8:58It is not all right, so uh next thing is bo any board comments.
9:08I have no uh, I have nothing either.
9:24So why don't we move on to non-public session quickest meeting ever?
9:34Sorry that it's taking me so long to go through the papers.
9:38Can I get a motion to go into non-public session for two reasons?
9:41First, to discuss matters which, if discussed in public, would likely affect adversely the reputation of any person other than a member of this board, unless such person requests an open meeting.
10:00This exemption shall extend to include any application for assistance or tax abatement or waiver of a fee, fine, or other levy if based on inability to pay or poverty of the applicant pursuant to RSA 91-A, Section 3, subsection 2C, second under 91-A3 subsection 2L for the consideration of legal advice provided by legal counsel, either in writing or orally, to one or more members of the public body, even where legal consent is not present.
