Here you come.

And we're gonna give him a five, four, three, two, one.

I'll call a meeting of the National Board of Assessors to order at 9 a.m.

on Thursday, and the date is January 8th, 2006.

26?

Let this record show the president from the board of Bob Early, Robert Early, Jay McCarra, and myself, Charles Jobbins.

Can I get a motion to waive the reading of the public minutes from the Board of Assessors meeting held on Thursday December second?

Fourth, December 4th, 2025, and accept them and place them on file.

So moved.

Second.

All in favor?

Aye.

Aye.

Ayes have it.

Can I get a motion to waive the reading of the non-public minutes from the Board of Assessors meeting held on Thursday December, 2025?

And accept them and place.

She still had to tell me.

Accept them and place them on file.

So move.

Second.

All in favor?

Aye.

Ayes have it.

All right, so we're gonna start off with our department uh update.

We we have none.

You couldn't even make up anything.

A tiny update.

Oh, okay.

See.

Tuesday I checked, and we have four abatements so far for 25.

For 25, 25, okay.

So really nothing yet.

Nothing.

The deadline's March 1st, and you know, there's still be a flurry the last few weeks, but all things considered compared to last year.

Uh that's not bad.

Yeah, okay.

Good.

Excellent.

Excellent.

All right.

Any old business need to go through?

None.

None.

And new business.

Do have some of that.

First one we see that uh Jacob Gottlieb on the docket here.

You want to talk about that one?

That was one of yes.

Okay.

So this was a local denial and an appeal to the Board of Tax Land appeals.

Uh they order us to do mediation before they'll schedule a hearing.

And during that process, Mr.

Gottlieb got another appraisal.

His original appraisal I wasn't too impressed with.

He got a second appraisal.

The effective date is was not April 1st of 24, but it still provides some good information about the value when we agree that there should be an adjustment.

And that's that's what we're recommending is a reduction from uh the original 788,400 to 755 for 24.

Um during the process of of um going through the 2024 abatement, we discovered that the property had a finished basement that we didn't have listed.

So the value for 25 was increased to 810,700, but that value of 755 settlement offer is with the basement finished.

So the adjustment for 25 is greater than for 24.

It's a reduction of 33,400 for 24 and 55, 700 for 25.

When was it basement finished?

Before 24.

Before, okay.

Apparently without permits because we picked it up from going through the abatement process.

How'd you pick it up?

Well, he he provided an appraisal with his original appeal and it had finished basement on it.

All right.

Now the rest of the photos.

The rest of the appraisal I wasn't impressed with, but it gave us information about the subject property that we had wrong, and uh I corrected it.

We corrected it.

Yeah, but you didn't give any additional value for that finished basement.

Well we did.

Um if if the basement hadn't been finished at 75 would be lower.

Okay.

All right.

What do you need for us?

You have a accept that uh approve.

Approve the settlement.

Okay, and uh we'll have uh the agreement for you to sign.

Okay.

So can I get a motion to accept the settlement assessed value for uh a docket number 31474-24 PT Jacob Gottly 43 Hawthorne and Village Road?

So moved, second.

All those in favor?

Aye, aye.

Ayes have it.

All right, Jessica, I'm looking at the supplemental bill.

Is that the next thing on the agenda?

Sure.

So just as a reminder, we do this uh this time of year, it's been a year.

Um manufactured housing, new manufactured housing is um able to be by law that's in the um paperwork here assessed uh by a prorated per day uh rate.

The first year it's there.

If it goes in after April 1st, we don't pick it up for that tax year until and unless they need a supplemental bill.

So we had two of those this year that were put in new homes.

Um they've been installed for the dates um listed on the worksheet.

Um I went out to um measure or list them both so that we could get them into our database with the sketches, the values came out, what they came out, with the measurements given, um, and then the pro rated date based on the number of days that they were installed for the 2025 tax year, gives each of each of them a tax bill that we will send out if you approve, and um we'll take care of 2025 for them, and then they just go into the regular database for builds attack yeah, everybody else at 26.

So the first one is 19 Bangor 3.

I'm just checking that is that picture correct.

Yeah, I mean it looks like a single wide to me and yeah, it's kind of funky the drawing.

My phone does funky things with the pictures, but usually it makes things look tall and skinny it must be a double wide for that value there, right?

Yeah, yeah, that's and the other one's a single wide, right?

The one we're gonna look at next.

I haven't actually seen a new one via single wide in the last two, three years.

And uh in a SusPro, the camera system, sometimes when you put a photo in, if the dimensions are like four by six, right?

It tries to put it in is you know four by four or four by five, it kind of scratches it up.

What is WDK again?

Wood deck.

So the second one there is 20 and 16 by six.

Yeah, there's a huge difference in the valuation between these two operations.

Yeah, there is a square footage difference.

It's not by much.

This picture is not correct.

13, yeah.

I was only giving it to 75 square feet.

On the short end, the deck is 16 by 6.

There's no 16 by six deck on the oh yes, there is.

If you look at the back of the house, it looks like the back of the house is all a deck.

Yeah, there's a deck.

Yeah.

No, no, no, no, no.

No, this is the this is the one we're looking at.

If you're looking at the first one, the deck is in the right-hand side of the photo.

That's the extent of the deck right here.

Right, but it's not 16 by 6.

It is in the dimensions.

It it looks like the issue is that that the photo is distorted because the dimensions say 16 by 8.

Yeah, the 16 by 8, still.

It's even worse.

I don't know.

I think it's just a photo.

That photo was distorted.

I believe Jessica put a tape on it, didn't you?

Yeah.

So there's only a difference 75 square feet in the total total value, but there's $50,000 difference in the in the valuation, the assessment.

Is it finished, perhaps?

Let's see.

So this one has two full baths.

Yeah, they both do.

We both have the same.

26.

And these are new, they're both new.

That's why they're here.

It's single wide, is not 26 feet.

So there's no single wide.

Well, the picture.

So one of them has uh carpet and one of them has laminate.

That should be the same.

Oh, they both are the same, just you have them reversed.

One of them's carpet limited, the other one's landing the carpet.

Who provides the picture?

Property owner?

The phone is I was there, I measured it, took a picture with my phone.

Wow.

And then I uploaded it to the system.

So then I want to do a selfie next.

Probably the system is not as new as the phone or something, and it's just properly.

Um here's one.

What is NBC influence in the neighborhood code?

Neighborhood code.

There's one difference.

Yeah, so they're in very different parts of two different parks.

One is way up on that Merrimack line behind Amherst Street by the mansions right behind it.

Okay.

Okay.

That's the uh one on Bangor.

Yeah, so that is the difference.

The neighborhood the NBC influence is different.

One of them's 35%, one of them's 20%.

There's also a special features.

Yeah, there's a gas fireplace.

Okay.

For $2,500.

And the depreciation is different.

Or it's actually the same.

Hopefully it's the same.

Yeah, it's the same here.

Same, but it starts at uh at a different base rate, that's a problem.

And this picture must be very distorted, also.

One of them's four feet longer, but they're only one feet off on the width.

Although the the one, the second one, the wood deck and the porch cut into the square footage, and the other one, the wood deck is on the exterior of the living square footage.

See how right?

It's just when you look at that picture for like the Sean Abb one.

Yep.

There's no way that image is 20, you know, that side is 26 feet wide.

It is.

I know.

I'm just saying the picture, I see the dimensions, it's just the picture is obviously also really distorted.

Gotta be so weird.

Yeah.

Yeah.

Um right on that Hollis line is kind of Bangor Street.

Yeah, Rogers Park is huge.

Well, they're both oh, previous owners.

Have they already been purchased?

Um has been lived in since August.

Um has had the uh CO inspection and just had some minor items, so it's ready to go.

But it hasn't sold yet.

Yeah.

Oh just previous owner.

See, I thought you said that this is we do this for new new purchases.

New installation of new homes.

Okay, because one had a previous owner.

So did they what do you mean?

Right.

I mean, that's that's the mobile park, mobile home park owner.

Oh, yeah.

So that didn't um they're both they didn't purchase, oh no.

So the the sale, which one do you want?

The I'm looking at both of them.

Bangor was previously owned.

So the Bangor, that is the sale, isn't it?

No.

It's only it's only got a previous owner listed because it's sold.

I know, but I thought it's like when it's a new new new property that comes in.

Right.

So as long as it's hooked up to utilities, it's taxable, whether it is sold or not.

Okay, but the reason why we're here looking at this is because this is a new property that that they just was purchased.

I mean, they just came from the manufacturer, right?

Newly installed.

Yep.

Okay, so this one has a previous.

Well, the zone.

So when they were installed, they were both owned by the park.

So one of them is sold and one of them is for sale.

Okay.

Okay.

So that it's not when it gets hooked with the utilities.

Yeah.

So the trigger is not that it's sold, it's that it's up to utilities, yeah, and ready to occupy.

Okay.

All right, gentlemen, you ready?

Yep.

All right.

I have a motion to accept the supplemental bill as stated for account number 52966, uh property location 9219 Bangor Street.

So moved.

Second.

All those in favor?

I have it.

I have a motion to accept the supplemental bill for account number 52967 address 21 Sean Avenue as uh presented.

So moved.

Second.

All those in favor?

Ayes have it.

And Jessica, is that the uh end of it?

We have we have no uh no public comments, and uh Bobby said we're not going to go into non-public.

And uh Bobby said we're not going to go into non-public.

I mean uh Yes, it's correct.

So then we can save times.

I know, huh?

And there's no legal any other business?

Just one question.

Maybe it's on here somewhere.

Wait until next month.

Just a quick question.

Oh jeez.

Just um I I think sometimes in these parks there can be a difference in the size of the lease lot.

Is that on here somewhere?

Because I was kind of looking for it, but I'm assuming that's a factor, right?

It could be built into the neighborhood.

Into the rent, you know, so yeah.

That's what I was thinking in my mind, is I feel like the ones on the Horton one have more space.

The ones on that one off of Holly Street are kind of standing.

That's what I was thinking because I was I just I looked at the aerials and clearly they were further apart.

You know, so yeah.

Yeah, because it looked so is Sean Ave uh kind of in a standalone location or in a newer part that's in a park.

Yeah, it's uh that that is that one's off of West Hollis Street.

The Sean Ave is kind of right on that corner with Hollis.

Yeah, the banger one looks like it's lower density.

Looks more like a from the from an area, it looks like a typical you know kind of subdivision, single family home subdivision.

So we don't we don't list the pad site size, but if it's a lower density heart, generally the sales prices are higher, and it's reflected in that neighborhood factor.

You know, one of these was 1.2 and one of them is 1.35.

Oh okay, that's that's banger.

So you can see it's really it's a lower density.

Yeah, that's it.

And where's uh where's West Hollis Street for that picture?

Uh this isn't West Hall Street, this is closer to the um Merrimack line.

Oh, right.

Kessler village is right down there.

Okay, so we're up in that area Amherst Street would be right there.

Gotcha.

Okay.

Yeah, that's why the she's sorry to prolong the very I'm not done uh pontificating about your question.

So okay, I'm done now.

Uh can I have a motion to adjourn?

So moved.

Second.

All those in favor?

Aye.

No opposed.

We are adjourned at 918.

918.

Thank you.

Love it.

Wow.