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Record of Proceedings

Nashua Board of Assessors Meeting: Solar Exemption Denial, Land Use Change Tax, Non-Public Session — September 17, 2026

Board of Aldermen Meetings — Thursday, September 17, 2026
BodyNashua, New Hampshire
SessionBoard of Aldermen Meetings
DateThursday, September 17, 2026
StatusFILED
Video Record
0:00 / 8:25

Original source
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0:06

Yeah.

0:09

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

0:12

on Thursday, September 17th.

0:15

Let the record show that president from the board are Robert Early, Jay McCara, and myself Charles Dobbins.

0:21

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

0:27

I know it's August 6th, Thursday, August 6th.

0:31

Accept them and place them on file.

0:33

So moved.

0:34

Second.

0:34

All in favor?

0:35

Aye.

0:35

Aye.

0:36

Can I get a motion to waive the reading of the non-public minutes from the Board of Accessions meeting held on Thursday, August 6th?

0:43

Accept them and place them on file.

0:44

So moved.

0:45

Second.

0:45

All in favor?

0:46

I all right.

0:48

We're gonna start the meeting with the any department update.

0:53

Yes.

0:54

Uh we have hired which um she's sitting behind me, Lucy, who's our admin CSR.

1:04

So be nice today.

1:07

Why?

1:08

Why is it we'd be different?

1:10

Welcome, Lucy.

1:12

Want to tell us a little bit about yourself?

1:14

No.

1:14

No.

1:16

Super.

1:18

All right, is that it?

1:19

Uh yes, for department updates, yeah.

1:22

Okay.

1:23

Uh any old business.

1:26

No.

1:27

All right.

1:27

So let's go to the new business section.

1:32

Um recommended be denied by the Board of Assessors because they failed to provide the signed PA 33 and the trust for review.

1:45

Uh just so I understand the trust meaning is the house owned in a trust.

1:49

Yes.

1:50

Okay.

1:50

And so we we need to make sure that it's revocable, amendable, that they maintain beneficial ownership for the exemption for credit.

2:02

Um, but they also failed to provide us with design PPA 33, which is something that says that their home is now in the name of A8 A trust.

2:12

PA 33, right?

2:13

Okay, so um is uh just well certificate of trust due, or do you want to see the whole document?

2:20

It it depends on what the certificate of trust says.

2:23

Okay.

2:25

If I could so there is a provision uh in the rules for a stick certificate of trust, but it has to contain sp specific items, and if it's missing any of those, it doesn't count.

2:36

Then you have to see the whole trust document.

2:38

Right.

2:38

Okay, gotcha.

2:39

All right, can I get a uh motion to deny uh the solar exemption for account number 10414 17 Roy Street?

2:47

So move.

2:48

Second.

2:49

All those in favor?

2:50

Aye, aye.

2:50

Ayes have it.

2:52

Now uh Bob, you're gonna talk to us about this land change use?

2:57

Sure.

2:57

Uh so there's a uh parcel of land under current use uh that has been um subdivided off as part of a lot line adjustment having to do with the Mohawk Tannery um redevelopment.

3:12

There's a two-thirds acre parcel.

Discussion Breakdown — Share of Meeting
Procedural█████████████████████████████████████████████69%
Property Tax Exemptions████████████████████31%
Summary of Proceedings

Nashua Board of Assessors Meeting

The Nashua Board of Assessors convened at 9:00 a.m. on Thursday, September 17, 2026, with members Robert Early, Jay McCara, and Charles Dobbins present. The board approved routine minutes, received a department update on a new hire, denied a solar energy exemption, reviewed a statutory land use change tax warrant tied to the Mohawk Tannery redevelopment, and entered non-public session by unanimous roll call.

Consent Calendar

  • Public minutes from the August 6 meeting: motion to waive reading, accept, and place on file; passed unanimously.
  • Non-public minutes from the August 6 meeting: motion to waive reading, accept, and place on file; passed unanimously.

Department Updates

  • The department announced the hiring of Lucy as the administrative CSR (customer service representative); she declined to offer remarks.

Old Business

  • No old business was brought forward.

New Business / Discussion Items

  • Solar exemption – 17 Roy Street (account 10414): The board denied the exemption because the applicant failed to provide a signed PA 33 form and the trust for review. Discussion clarified that, for a home owned in trust, the board must confirm the trust is revocable and amendable and that the owner maintains beneficial ownership to qualify for the exemption or credit. A certificate of trust may suffice, but only if it contains all required specific items; otherwise the full trust document must be reviewed.
  • Land use change tax – Mohawk Tannery parcel: A two-thirds acre parcel, subdivided from land enrolled in current use as part of a lot line adjustment for the Mohawk Tannery redevelopment, no longer qualifies because it is not contiguous with 10 acres in current use under common ownership. The original current use application dates to 1995. The board previously agreed the site would be assessed at $100,000 in aggregate until development occurred. The parcel sold for $110,500, an agreed-upon value between the parties. The 10% land use change tax equals $11,050. Because the tax is statutory, the board did not take a vote; the warrant will be signed and forwarded to the tax collector for billing.

Public Comments & Testimony

  • No members of the public were present for comment.

Key Outcomes

  • Solar exemption for account 10414 (17 Roy Street) denied by unanimous voice vote.
  • Land use change tax warrant in the amount of $11,050 for the Mohawk Tannery lot-line-adjustment parcel discussed; no vote required; warrant to be signed and forwarded to the tax collector.
  • Motion to enter non-public session at 9:08 a.m. approved by unanimous roll call (Early: yes; McCara: yes; Dobbins: yes) under RSA 91-A:2, II(c) (protection of reputation / tax abatement applications based on inability to pay) and RSA 91-A:2, II(l) (legal advice from counsel).

Meeting Transcript

Yeah. I'll call the meeting of the National Board of Assessors to order at 9 a.m. on Thursday, September 17th. Let the record show that president from the board are Robert Early, Jay McCara, and myself Charles Dobbins. Can I get a motion to weigh the reading of the public minutes from the Board of Assessors meeting held on Thursday? I know it's August 6th, Thursday, August 6th. Accept them and place them on file. So moved. Second. All in favor? Aye. Aye. Can I get a motion to waive the reading of the non-public minutes from the Board of Accessions meeting held on Thursday, August 6th? Accept them and place them on file. So moved. Second. All in favor? I all right. We're gonna start the meeting with the any department update. Yes. Uh we have hired which um she's sitting behind me, Lucy, who's our admin CSR. So be nice today. Why? Why is it we'd be different? Welcome, Lucy. Want to tell us a little bit about yourself? No. No. Super. All right, is that it? Uh yes, for department updates, yeah. Okay. Uh any old business. No. All right. So let's go to the new business section. Um recommended be denied by the Board of Assessors because they failed to provide the signed PA 33 and the trust for review. Uh just so I understand the trust meaning is the house owned in a trust. Yes. Okay. And so we we need to make sure that it's revocable, amendable, that they maintain beneficial ownership for the exemption for credit. Um, but they also failed to provide us with design PPA 33, which is something that says that their home is now in the name of A8 A trust. PA 33, right? Okay, so um is uh just well certificate of trust due, or do you want to see the whole document? It it depends on what the certificate of trust says. Okay. If I could so there is a provision uh in the rules for a stick certificate of trust, but it has to contain sp specific items, and if it's missing any of those, it doesn't count. Then you have to see the whole trust document. Right. Okay, gotcha.

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