National Board of Assessors Meeting Summary - January 8, 2026

The National Board of Assessors convened on Thursday, January 8, 2026, at 9 a.m., to review department updates, address abatement settlements, and approve supplemental tax bills for newly installed manufactured housing. The board consisted of President Bob Early, Robert Early, Jay McCarra, and Charles Jobbins. All attendees expressed satisfaction with the initial department update regarding abatement progress, noting that four abatements had been processed with no significant deviations from previous years despite the early stage of the tax year.

Consent Calendar

• Motion to waive the reading of public minutes from the December 4, 2025, meeting and accept them into file (Approved unanimously).
• Motion to waive the reading of non-public minutes from the December 2025 meeting and accept them into file (Approved unanimously).

Public Comments & Testimony

• No public comments or testimony were presented during the meeting.

Discussion Items

• Jacob Gottlieb Abatement Appeal (Docket 31474-24 PT):

  • Context: The board reviewed a local denial appeal following a mediation requirement. The appellant, Mr. Gottlieb, provided a second appraisal which revealed a previously unlisted finished basement. Although the effective date of the appraisal was incorrect (cited as April 1, 2024, rather than the correct assessment date), the data informed the board about the property's condition.
  • Valuation Analysis: The board determined that the 2025 assessed value ($810,700) had been increased to account for the finished basement. However, the proposed settlement reflects a reduction from an original value of $788,400 to $755,200 for the 2024 tax year, and a further reduction for 2025.
  • Board Positions:
    • The Appraisal Division expressed support for reducing the 2024 value by $33,400 and the 2025 value by $55,700, acknowledging the new information regarding the basement finished prior to 2024 without permits.
    • President Early inquired about the timeline of the basement completion, confirming it occurred before 2024. The board confirmed that while the basement finished without permits, the valuation adjustment accounts for the improvement. One member noted that the final settlement value of $755,200 is consistent with the basement being finished, implying the value would have been lower if unfinished.

• Supplemental Bills for New Manufactured Housing:

  • Context: Two new manufactured homes installed in 2025 were identified for supplemental billing. The board discussed the specific properties located at 9219 Bangor Street and 21 Sean Avenue.
  • Valuation & Photo Discrepancies:
    • 9219 Bangor Street: Identified as a double-wide unit. Members noted that the submitted photograph appeared distorted due to the camera system's aspect ratio, causing the home to look "tall and skinny." The neighborhood influence code (NBC) was set at 20%, compared to 35% for the other property, and included a gas fireplace valued at $2,500.
    • 21 Sean Avenue: Identified as a single-wide unit. Significant discussion occurred regarding the wood deck dimensions (16 by 6 vs. 16 by 8) and the total square footage difference (75 square feet). Despite the minor square footage variance, there was a $50,000 difference in valuation between the two units. Members agreed the discrepancy was driven by the neighborhood influence factor (1.35 for Bangor vs. 1.2 for Sean Ave) and potential interior finishes (carpet vs. laminate), rather than the structural dimensions.
  • Location & Density:
    • Members verified the locations, noting the Bangor property is in a lower-density area near the Merrimack line (Kessler Village area), while the Sean Avenue property is in a denser part of Rogers Park off West Hollis Street.
    • The board discussed lease lot sizes, acknowledging that the lower density at the Bangor location generally yields higher sales prices, which is reflected in the neighborhood factor.
  • Taxability Status: Members clarified that taxability is triggered when the unit is connected to utilities and ready to occupy, regardless of whether the current owner has sold the unit. It was confirmed that the Bangor unit had a previous owner (sold by the park), while the Sean Avenue unit had not yet been sold.
  • Board Positions:
    • The board expressed acceptance of the supplemental bills as presented after resolving questions regarding photo distortion and valuation drivers. Members accepted the $50,000 valuation difference as legitimate based on neighborhood codes and specific features.

Key Outcomes

• Settlement Approval: Approved the settlement assessed value for Jacob Gottlieb (Docket 31474-24 PT), reducing the 2024 assessment by $33,400 and the 2025 assessment by $55,700. [Motion: All in favor, Ayes have it]
• Supplemental Bill Approval: Approved the supplemental tax bill for account number 52966 (9219 Bangor Street). [Motion: All in favor, I have it]
• Supplemental Bill Approval: Approved the supplemental tax bill for account number 52967 (21 Sean Avenue). [Motion: All in favor, Ayes have it]
• Adjournment: The meeting was adjourned at 9:18 a.m. [Motion: All in favor, No opposed]
• No Non-Public Session: The board voted to skip the non-public session as per the President's direction.