Board of Assessment Review and Sewer Appeals (BAR)
Members: Chair Richard Olson, Lois Lengyel, Michael O’Connor, Tim O’Donovan, Mark Porada
Accomplishments
Beginning August 5, 2009, the BAR met 10 times.
- Six meetings were held to hear taxpayer appeals regarding their 2008 assessed values.
- Four meetings were held to approve the Findings of Fact for the Notices of Decision.
The BAR:
Denied seven appeals.
Partially granted two appeals:
- $125,300 abated value for residential waterfront property, and
- $1,336,828 abated value for a 75 unit condominium project.
One appeal was withdrawn.
Narrative: The past appeal season was significantly busier than previous years. We believe that is because for the first time in many years property owners saw the values of their property and nearby properties decline, often significantly from previous highs. The fact that the relevant assessment date was April 1, 2008, made it seem particularly harsh to some owners. The fact that there were relatively few formal appeals during this difficult time owes much to the fine work of the Assessor, who successfully explained the process and the burdens to many property owners.
As a board we are bound by state statute and applicable case law which imposes a very high burden upon the taxpayer appealing an assessment. The assessment must be unfair or unjust. As a practical matter, when all values are declining, the decline in value of any particular property does not create a situation that is necessarily either unfair or unjust since other properties are similarly “over assessed.” This rational explanation offers little comfort to some taxpayers who may have lost income, face foreclosure or other financial distress.
In several of the appeals the board heard from expert attorneys and expert appraisers and reviewed many pages of often complex valuation information, including materials relating to fundamentals of the theoretical basis for appraisal calculations. We owe a special thanks to those experts and attorneys for their patience and the high quality of their presentations and the professionalism they displayed both before the board and towards each other.
While not every member of the board agreed with the Town’s assessor on every case, every presentation by the Town’s assessor was carefully and completely prepared and shared with the Taxpayers prior to the hearing. The Assessor’s knowledge, candor and professionalism were outstanding as she balanced her competing demands throughout the appellate season.
Finally, the support we received from Pamela Given was well above the call of duty. Pam worked long hours to ensure that all parties had complete materials, kept detailed minutes of the proceedings and did always excellent and occasionally heroic work dealing with the multiple conflicting schedules of the parties and the board.
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