Morning, I'll call the uh meeting of the Board of Assessors to order for December 4th, 2025.

Uh with me at the board is Jamie Carra to my left and myself, Robert Early.

Uh the first mo uh item on the agenda is to approve the minutes of the the um public meeting of November 6, 2025, accept them in placement file.

So moved.

I'll second that.

All those in favor say aye.

Aye, oppose, nay.

The ayes have it.

Uh the next item is to approve the non-public minutes from the Board of Assessors meeting on Thursday, November 6th, accept them in placement file.

So moved.

I'll second that.

All those in favor say aye.

Aye, opposed, nay, the ayes have it.

Communications department update, Bob.

Oh yeah.

Come on, we'll get it.

Just have one.

Just so you know, we did start, so we're on TV.

Apologize give me a little gracier.

Because you caught every light right here.

Oh, light cycles at the top of my industry.

Yeah, I know.

I caught every light too.

Crazy.

So we we we we don't have a department update, but we we we do have um the 2026 proposed meet meeting schedule.

Okay.

Feel free to take that out of your this part of your book and take it home or put it in the front part of your book and look it over.

Let us know if anything is this is this follows the same thing we did this year.

Um, is two summer meetings in a month?

Yeah, so the it's first Thursday of the month, except um so the July 1st is the deadline for acting on abatement applications.

So we tend to meet the last one in June to give us an extra two weeks to get as many applications um before you before we have to deem deny them.

Obviously, that depends on how many we get.

If we don't need that meeting, certainly we can cancel it.

Um and the same is kind of which is why there's one in July, because we would have just had one plus the holiday, and then there's also a September 1st deadline for uh filing at the BTLA.

So again, as we did this year, we continue to work on abatement applications and put them before you before the September 1st deadline, which is why there's two in August, which of course can be adjusted if we don't need them both.

Okay.

Okay, thanks.

Oh, okay.

I think so.

All right, we're uh where'd we start?

Uh old business, no business.

New business.

New business following agenda, new business.

Uh so new business is a uh similar to one we did a couple months ago.

Um it's a mobile home in the Rogers Park.

The folks uh owners passed away in 2021, so it's been sitting vacant.

I believe it went through probate, you know, for a couple of years.

Um the uh park management company is looking to demolish the home and put in a new home and get some new owners in there.

Um so they're asking for the uncollectible taxes, um back taxes to be wiped off the um tax collector's books, which requires an abatement.

Uh for this one, it's just uh for the years since they passed, uh, up to current.

Uh the numbers are all in here.

When they had provide provided us some RSAs and reasons why they um they can't go ahead and demo it and take ownership and put in a new one without those taxes being paid or written off.

So Bob has some admin.

Well, I actually have a question that I just noticed that the building valuation is 200 $000.

Is this really an older one they're gonna tear out or are they just gonna resell it?

Did we look at that?

Did you print the cards?

The email is right here from the park management.

Says um it's my intention to demolish this home and replace it.

Okay, thank you.

And then uh we did include the letter from their attorneys the last time this came up because it quotes the statutes that apply here where you can't hold up a demo permit in a situation like this.

Uh and solicitor looked at this when we did this, like Jen uh Jessica said a couple months ago and said, Yeah, this is legitimate.

You can't we can't collect these taxes, so they need to be abated.

So are we able to abating it because he's gonna demolish it?

Like what happens if he doesn't demolish it?

If the value is at 200,000, decides he's just gonna go out and sell it to somebody.

I don't have the answer to that question.

I mean it's probably deteriorated over time, I would guess.

I mean, no one's lived in it since 2021, so at least he cares.

Right, exactly.

And they have um sixty-five sixty six almost sixty-six hundred dollars in back rent.

And it what a couple hundred bucks a month or five hundred a month.

So they've known about this.

You think they could we have some system where they would let us know?

So get the ball rolling a little earlier.

Well, it's you know, until it goes through probate and they execute um you know their sheriff's writ to take possession.

Uh that takes time.

And we can't list it as untaxable in that period of time.

It's just kind of a touch 22 situation on these things.

There's no exemption to allow for this.

Uh it has to go, we have to build the taxes, and then if they're uncollectible, then uh they come for that.

But because of this RSA 7316A, that applies to mobile homes.

Single family owners we this the process we're doing right now, would not apply.

No, absolutely not.

This actually, this only applies when it's uh improvements on land of another where it's a leased lot.

Okay.

Now, if you had a single family home that is on a leased lot, they might come into play.

Although I don't think this applies to non-mobile homes.

So if it was a conventional construction, it wouldn't apply.

Well, what about condos that are on leased land?

Like Hollis Crossing, that all that land is a 99-year lease.

That wouldn't apply, I don't believe.

Right, because in this case, the property owner isn't responsible for the taxes owed on the mobile home unit.

Right.

Right.

Right.

The land is one account and the each home is its own.

He's seeking to remove the mobile home.

But the tax he doesn't have the liability for the taxes.

Right.

But he can't remove it without the abatement.

Yeah.

And in the example of the condominiums, it's not usual for the lease the leaseholder to take the condo, tear it down and replace it with a new one.

Yeah.

They might take possession of it, but they're gonna turn around and sell it.

And when they do that, uh they'll have to pay the taxes from the proceeds.

We'll have to track this one to make sure that they do, in fact, uh demo this because if they don't, that makes a difference.

Right.

This only applies if they clean it up and sell it, then they they should have paid the taxes on it.

Yeah, so we're gonna vote to go ahead and abate it, I'm sure.

Um under the under the condition that they're gonna tear it down.

Okay.

If that's what they motion and vote, that's a good idea.

All right, so uh can I get a motion to uh approve the abatement for four ball street property count number three five eight seven four uh on behalf of the um that that isn't the correct address?

Six large and six auction.

Yeah, that four ball was the uh okay.

That was the sample letter that we gave you from the last time.

Oh, I oh that's why I was reading it, and I was thinking to myself, these guys are just printing out the same stock templing letter.

No, we we they didn't submit the letter again.

We we had it on file.

I see.

Okay.

All right, can I get a motion to accept the uh approval for the abatement of uh six large and lane in Nashua uh for the benefit of Rogers Manufactured Housing contingent upon uh their uh demolishing the property within six months?

Six large okay that was the sample letter that we gave you from the last time oh I oh that's why I was reading it and I was thinking to myself these guys are just printing out the same stock deep letter no we we they didn't submit the letter again we we have I see okay all right can I get a motion to it accept the uh approval for the abatement of uh six larchon lane in Nashua uh for the benefit of Rogers Manufactured Housing contingent upon uh their uh demolishing the property within six months so moved second all those in favor aye aye all those opposed nay the ayes have it all right that was new business that's it for new business yep yeah public comment love these days uh let's see any board comment no no all right can I get a motion to go into non-public session for two reasons first 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 this exemption shall exent 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-A3 section two C second under 91A3 section two L 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 counsel is not present do I have a second do I have a first uh so moved second second uh all those in favor J I Bob aye Charles aye board entered public non-public session at 916