The goal is to process the abatement applications within the time limits as defined by the state
Fair consideration to each
Avoid lengthy delays between application and action
Avoid the need for extension requests
Build on mutual trust of the Board, Public and professional assessor
Reduce town having to pay interest and/or reissue bills (if into following FY)
Town appraiser analyzes application (see "Property Analysis Steps" attached) and inspects
property (See "Field Guide for Abatement Site Visits")
Folders ready for review by Board members no later than 3 business days before meeting
(i.e., Tueaday am before Thursday meeting)
Agenda listing properties to be considered on web no later than 3 days before meeting
(i.e., Tuesday am before Thursday meeting)
Also posted in the Town House
Meeting procedures
Town Appraiser will present the facts of the application
Board Members will try to limit discussion to 5 minutes per application
Taxpayers who wish to be present and speak at the meeting will be given 5 minutes
to add to their abatement application
Decision may or may not be rendered at the same meeting
If need longer time frame, break up Board to hear taxpayers on an individual basis
for reconsideration later as a group
Denial notice or abatement certificate sent within 10 days of the decision, explaining how to appeal
the decision at the Appellate Tax Board (ATB).
PROPERTY ANALYSIS STEPS
Thoroughly review abatement application
Check data in file for historical changes and activities
Check sales history
Look at value and timing, if any, of building permits
Review other assessments to ensure equity of assessment
Analyze issues raised
If appraisal or other data submitted, analyze for relevance and impact
Check sales
If recent sale, check sales verification form
Check all sales for any and all comps
Do site visit See attached Site Visit Guidelines
Speak with applicant, if possible
Confirm data
Review comps, may include drive-bys of area for equity, particularly noting sales.
FIELD GUIDE FOR ABATEMENT SITE VISITS
Take latest version of property record card
Confirm all building elements (heat, A/C, #BR, #FB/HB, Rooms, FP, extra features, #stories),
interior floor and wall cover, exterior wall and roof cover, grade (notes)
depreciation, note Bath and Kitchen Condition
If sale relevant to current FY or subsequent, verify sales information
If virtual sketch, indicate appropriate sub areas
Take outside measurements only (except where delineating between finished
and unfinished, such as basements and attics)
Photo at least front and rear, also tricky design features/roof lines and view (if any)
(only exterior photos)
Outbuildings
View (if any)
Note any remarkable land issues
Explain process and ask if desire to attend when BOA considers the application
Schedule hearing at BOA meeting
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