Board of Assessors Meeting Summary - December 4, 2025

The Board of Assessors met on December 4, 2025, presided over by Board members Robert Early and Jamie Carra. The meeting focused on the approval of minutes from November 6, 2025, review of the 2026 meeting schedule, and handling specific tax abatement requests under RSA 73:16-A.

Consent Calendar

• Minutes Approval: The Board unanimously voted to approve and place in the file both the public and non-public minutes from the November 6, 2025, meeting.
• 2026 Schedule Review: Board member Bob presented the 2026 proposed meeting schedule, noting that summer and August meetings are contingent on the volume of abatement applications and statutory deadlines (July 1 for abatement applications and September 1 for BTLA filings).

Public Comments & Testimony

• No public comments or testimony were recorded during this session. The Board explicitly invited board comments and public comment, receiving none.

Discussion Items

Tax Abatement for Rogers Manufactured Housing (6 Larchmont Lane, Nashua)

• Case Overview: The property, a mobile home at 6 Larchmont Lane (formerly referenced in files as 6 Lake Lane), has been vacant since the owners passed away in 2021. The park management company seeks an abatement of uncollectible back taxes to enable demolition and replacement of the unit.
• Statutory Context: Board members discussed RSA 73:16-A, a statute specific to mobile homes on leased land. Unlike single-family homes or condos (e.g., Hollis Crossing), this statute allows for abatement when the unit owner (mobile home owner) lacks liability for the land taxes but cannot remove the structure without the tax debt being cleared. Legal counsel confirmed the legitimacy of the application.
• Speaker Positions and Concerns:
  • Board Member (Unidentified Name, raised valuation question): Expressed skepticism regarding the building's $200,000 valuation, questioning if the structure was intended for sale rather than demolition. They sought clarification on the demolition timeline and the process if the structure were sold instead of destroyed.
  • Board Member (Unidentified Name, raised back rent issue): Noted the existence of approximately $6,600 in unpaid rent and expressed concern about the timing of notification, suggesting a system to identify such situations earlier in the process.
  • Board Member (Unidentified Name, raised tracking concern): Expressed the need for the Board to actively track the project to ensure the demolition actually occurs, noting that if the property were sold, the taxes would need to be paid from the proceeds.
  • Board Member (Robert Early implied): Agreed to the abatement but emphasized the necessity of conditioning the vote on the demolition occurring within six months to ensure compliance with the statute's intent.

Procedural Questions

• Leased Land Distinction: The Board clarified that this abatement route applies specifically to mobile homes on another's land under RSA 73:16-A. They confirmed that conventional construction (single-family homes or condos) on leased land, such as the 99-year leases in Hollis Crossing, would follow a different process where the leaseholder typically pays taxes from sale proceeds rather than seeking an immediate abatement.

Key Outcomes

• Abatement Approval: The Board moved to approve a tax abatement for 6 Larchmont Lane, Nashua, on behalf of Rogers Manufactured Housing.
• Vote Tally: The motion passed with a unanimous vote ("The ayes have it").
• Conditions: The abatement is granted contingent upon the demolition of the property occurring within six months.
• Session Change: At 9:16, the Board unanimously voted to enter a non-public session to discuss matters affecting the reputation of persons under RSA 91-A:3, Section 2(C) (inability to pay/poverty) and Section 2(L) (legal advice).