BCA Meeting Minutes 07-23-18
Town of Leicester
BCA Meeting
July 23, 2018
Present: Hilary Hatch, Cheryl Morrison, Greg Bernhardt, Diane Benware, Ron Fiske, Tom Barker, Brad Lawes, Julie Delphia
Others: Vincent Sheehan (Accipiter), Theresa Giles (NEMRC), Dianne Harvey
Call to Order 7:01pm.
The Board reviewed the additions to the Checklist. Motion by Tom, second by Brad to accept the additions. Passed unanimously.
The Board reviewed the election process for the August 14th Vermont Primary.
The Board designated Hilary and Brad to deliver ill/disabled ballots if necessary.
Julie will be the presiding officer. Motion by Greg, second by Cheryl to allow Julie to appoint election officials on behalf of the Board.
Greg left the meeting.
ACCIPTER HEARING – Parcel 212124.1 – 7:07pm
Upon approval of all parties, the hearing began at 7:07pm.
The following oath was given and accepted by all BCA members:
"I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and Listers submitted for my decision. So help me God." (or, "under the pains and penalties of perjury.")
Mr. Sheehan, and Lister’s Office (Theresa Giles and Dianne Harvey) were sworn in.
The Listers Office submitted to the Board a marked up tax map showing land grades for the property and the surrounding properties and lister cards associated with the map.
Theresa clarified how land grades work.
The Board reviewed the map and attachments. Brad asked where the property was located. Mr. Sheehan indicated it was at the south end of Lake Dunmore. Dianne showed where it was on the map.
Tom asked how much frontage is associated with the property. There was confusion between the house lot that Mr. Sheehan owns and the land his company, Accipiter, owns.
Julie recused herself from this hearing in order to make a clarification. She will act in an administrative capacity only.
Julie clarified for the Board which property was being heard in the hearing. Julie showed the Board on the tax map which lot was the subject of the appeal.
Mr. Sheehan stated that there are easements on the land.
Ron asked the size of the parcel. Theresa clarified that it is 2.91 acres.
The land is graded to .35. The change was made because the land does go around other camps. Land still has values. This is the lowest grade parcel in the area.
Mr. Sheehan stated that there are six other camps with easements across this land.
Theresa stated they looked for current land sales. There is a 2.53 acres parcel for sale on Isthmus for $100K. There is 1.71 acres on Northend point for sale for $91K. Julie clarified for everyone where Northend Point was located.
Brad asked about one of the lister cards designated as inactive. Theresa clarified that Accipiter had purchased two properties and that the two properties are contiguous and consolidated for tax purposes.
Theresa indicted that there was question as to if the land was purchased from an abutter. There are different thoughts on whether this is an arms length transaction.
Mr. Sheehan asked who the abutter is.
Julie was asked for clarification. Julie indicated that she believed that the question arose because Mr. Sheehan owns the adjoining house lot to the land purchased by his company making him the common denominator.
Mr. Sheehan stated that the appraised value is based on current market value. He purchased this from the Potters. He purchased the house first but the land wasn’t for sale at that time. The Potters had put the land with Whittaker Realty. His broker worked with Whittaker to negotiate the sale making this a valid sale.
Mr. Sheehan stated that the property is not buildable other than possibly the inactive parcel. There are wetlands. He purchased it to protect his water easement. Mr. Sheehan asked where the current assessment came from as it should be the value of $20,000 he paid.
Mr. Sheehan discussed the change in assessment he received on his house lot. He’s concerned that a town wide reappraisal will result in elevated land prices. The value should be $20,000.
Brad asked if the .15 acre parcel that was consolidated into the larger parcel could be sold separately. Mr. Sheehan believed it would be very expensive to do as they have been consolidated by the Town.
Julie clarified that the State requirement for consolidation of contiguous properties was for tax purposes only and did not change the fact that they were two separately saleable properties.
Mr. Sheehan indicated that Mr. Birenbaum had owned the house lot and land prior to ensure the water easement and deter development.
Brad asked Mr. Sheehan if he could develop that lot. Mr. Sheehan indicated he was told no. It has a slope and is wet. He thought the only possibility might be up by the road, but not on the lake.
Hilary clarified that the current assessment was $29,400.
Theresa reiterated that there was question as to whether it was an arms length transaction and that the grade was reduced due to the wetness and interweaving around other camps.
Mr. Sheehan stated that it was a negotiation between two brokers. He negotiated against a neighbor for the property who did not have available cash. It was a valid sale.
Brad asked what it was listed for. Mr. Sheehan stated he believed it was ~$32,000. Brad asked if that was a market value determined by the realtor. Mr. Sheehan stated he didn’t know as they also determined the price for the house which was considerable higher than they final price. At the time the land wasn’t on the market. Carolyn Whittaker contacted Mr. Sheehan approximately one month after he purchased the house to see if he would be interested in the land as well. Mr. Sheehan contacted his broker and submitted an offer.
Mr. Sheehan clarified that it was an arms length transaction and a fair market price.
Mr. Sheehan submitted three survey maps of the property to show the lot boundaries. Julie clarified for the Board on the maps where the boundaries for the property in questions are in relation to the tax map submitted by the Listers Office.
Mr. Sheehan pointed out the road easements on the surveys and the lake access easements.
Theresa reminded the Board that the CLA is currently 109% so the assessment would be above 100%.
Mr. Sheehan asked for clarification on CLA. Julie clarified what CLA is, what that means for assessments, and how it is used to equalize education rates.
Evidence submitted:
Listers – Exhibit 1: Tax map showing land grades of all surrounding properties and associated lister cards
Accipiter – Exhibit A-C: Property Surveys
The inspection committee was chosen as: Tom Barker, Ron Fiske, and Brad Lawes
They will inspect the property on August 9, 2018 at 6pm.
Cheryl moved, Brad seconded to adjourn the meeting until August 13, 2018 at 6:30.
The meeting was adjourned at 7:55pm until August 13, 2018 at 6:30pm.
[Town Clerk Edit: Mr. Sheehan withdrew his BCA Appeal for Accipiter Corp on 7/25/18. The scheduled inspection on 8/9/18 and follow up meeting on 8/13/18 have been cancelled.]
BCA Meeting
July 23, 2018
Present: Hilary Hatch, Cheryl Morrison, Greg Bernhardt, Diane Benware, Ron Fiske, Tom Barker, Brad Lawes, Julie Delphia
Others: Vincent Sheehan (Accipiter), Theresa Giles (NEMRC), Dianne Harvey
Call to Order 7:01pm.
The Board reviewed the additions to the Checklist. Motion by Tom, second by Brad to accept the additions. Passed unanimously.
The Board reviewed the election process for the August 14th Vermont Primary.
The Board designated Hilary and Brad to deliver ill/disabled ballots if necessary.
Julie will be the presiding officer. Motion by Greg, second by Cheryl to allow Julie to appoint election officials on behalf of the Board.
Greg left the meeting.
ACCIPTER HEARING – Parcel 212124.1 – 7:07pm
Upon approval of all parties, the hearing began at 7:07pm.
The following oath was given and accepted by all BCA members:
"I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and Listers submitted for my decision. So help me God." (or, "under the pains and penalties of perjury.")
Mr. Sheehan, and Lister’s Office (Theresa Giles and Dianne Harvey) were sworn in.
The Listers Office submitted to the Board a marked up tax map showing land grades for the property and the surrounding properties and lister cards associated with the map.
Theresa clarified how land grades work.
The Board reviewed the map and attachments. Brad asked where the property was located. Mr. Sheehan indicated it was at the south end of Lake Dunmore. Dianne showed where it was on the map.
Tom asked how much frontage is associated with the property. There was confusion between the house lot that Mr. Sheehan owns and the land his company, Accipiter, owns.
Julie recused herself from this hearing in order to make a clarification. She will act in an administrative capacity only.
Julie clarified for the Board which property was being heard in the hearing. Julie showed the Board on the tax map which lot was the subject of the appeal.
Mr. Sheehan stated that there are easements on the land.
Ron asked the size of the parcel. Theresa clarified that it is 2.91 acres.
The land is graded to .35. The change was made because the land does go around other camps. Land still has values. This is the lowest grade parcel in the area.
Mr. Sheehan stated that there are six other camps with easements across this land.
Theresa stated they looked for current land sales. There is a 2.53 acres parcel for sale on Isthmus for $100K. There is 1.71 acres on Northend point for sale for $91K. Julie clarified for everyone where Northend Point was located.
Brad asked about one of the lister cards designated as inactive. Theresa clarified that Accipiter had purchased two properties and that the two properties are contiguous and consolidated for tax purposes.
Theresa indicted that there was question as to if the land was purchased from an abutter. There are different thoughts on whether this is an arms length transaction.
Mr. Sheehan asked who the abutter is.
Julie was asked for clarification. Julie indicated that she believed that the question arose because Mr. Sheehan owns the adjoining house lot to the land purchased by his company making him the common denominator.
Mr. Sheehan stated that the appraised value is based on current market value. He purchased this from the Potters. He purchased the house first but the land wasn’t for sale at that time. The Potters had put the land with Whittaker Realty. His broker worked with Whittaker to negotiate the sale making this a valid sale.
Mr. Sheehan stated that the property is not buildable other than possibly the inactive parcel. There are wetlands. He purchased it to protect his water easement. Mr. Sheehan asked where the current assessment came from as it should be the value of $20,000 he paid.
Mr. Sheehan discussed the change in assessment he received on his house lot. He’s concerned that a town wide reappraisal will result in elevated land prices. The value should be $20,000.
Brad asked if the .15 acre parcel that was consolidated into the larger parcel could be sold separately. Mr. Sheehan believed it would be very expensive to do as they have been consolidated by the Town.
Julie clarified that the State requirement for consolidation of contiguous properties was for tax purposes only and did not change the fact that they were two separately saleable properties.
Mr. Sheehan indicated that Mr. Birenbaum had owned the house lot and land prior to ensure the water easement and deter development.
Brad asked Mr. Sheehan if he could develop that lot. Mr. Sheehan indicated he was told no. It has a slope and is wet. He thought the only possibility might be up by the road, but not on the lake.
Hilary clarified that the current assessment was $29,400.
Theresa reiterated that there was question as to whether it was an arms length transaction and that the grade was reduced due to the wetness and interweaving around other camps.
Mr. Sheehan stated that it was a negotiation between two brokers. He negotiated against a neighbor for the property who did not have available cash. It was a valid sale.
Brad asked what it was listed for. Mr. Sheehan stated he believed it was ~$32,000. Brad asked if that was a market value determined by the realtor. Mr. Sheehan stated he didn’t know as they also determined the price for the house which was considerable higher than they final price. At the time the land wasn’t on the market. Carolyn Whittaker contacted Mr. Sheehan approximately one month after he purchased the house to see if he would be interested in the land as well. Mr. Sheehan contacted his broker and submitted an offer.
Mr. Sheehan clarified that it was an arms length transaction and a fair market price.
Mr. Sheehan submitted three survey maps of the property to show the lot boundaries. Julie clarified for the Board on the maps where the boundaries for the property in questions are in relation to the tax map submitted by the Listers Office.
Mr. Sheehan pointed out the road easements on the surveys and the lake access easements.
Theresa reminded the Board that the CLA is currently 109% so the assessment would be above 100%.
Mr. Sheehan asked for clarification on CLA. Julie clarified what CLA is, what that means for assessments, and how it is used to equalize education rates.
Evidence submitted:
Listers – Exhibit 1: Tax map showing land grades of all surrounding properties and associated lister cards
Accipiter – Exhibit A-C: Property Surveys
The inspection committee was chosen as: Tom Barker, Ron Fiske, and Brad Lawes
They will inspect the property on August 9, 2018 at 6pm.
Cheryl moved, Brad seconded to adjourn the meeting until August 13, 2018 at 6:30.
The meeting was adjourned at 7:55pm until August 13, 2018 at 6:30pm.
[Town Clerk Edit: Mr. Sheehan withdrew his BCA Appeal for Accipiter Corp on 7/25/18. The scheduled inspection on 8/9/18 and follow up meeting on 8/13/18 have been cancelled.]