VALA - Vermont Assessors & Listers Association

Welcome!

MINUTES OF VALA DIRECTORS' MEETING

MAY 2, 2007

The meeting was called to order by President Mark Paulsen with 19 present as follows:

Galen E Mudgett, Jr Sharon Windsor

Randy Viens Essex Chittenden

Carlton Domey Cabot Washington

Howard Burgess Rutland Rutland

Terry Knight PVR

Phyllis Newton Vernon Windham

Bruce Shields Eden Lamoille

Jim Libby VHCB*

Noel Walker Fairlee Orange

Sheldon Smith Topsham Orange

Yvonne Ruda-Welch Unifund

Camilla Roberts Rockingham Windham

Emily Higgins CHT**

Tom Vickery Stowe/Waterbury Lamoille

Peter Rimsa Proctor Rutland

Carol Hammond Vernon Windham

Mark Paulsen Colchester Chittenden

Todd LeBlanc S. Burlington Chittenden

Pat French Randolph Orange

*Vermont Housing and Conservation Board

**Champlain Housing Trust

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A motion was made by Sheldon Smith to accept the minutes of the March 8, 2007 meeting. The motion was seconded and passed.

The Treasurer's Report was read by Pat French and is as follows:

Balance 3/31/07 $ 3,703.71

Dues Received $ 0.00

Expenses paid:

Donuts $ 17.00

Scholarship 125.00

Total expenses $142.00

Ending Balance 4/30/07 $ 3,561.71

A motion was made by Randy Viens to accept the Treasurer's Report. The motion was seconded and passed.

VLCT-no report

Mark commented that while there wasn't too much in the Legislature affecting Listers, it would be a good idea to keep watch of the exemptions that will be Ôsunsetting' this year. It looks as if they will be extended another year. Regarding Veterans Exemptions, when the exemption increased from $10,000 to $20,000, there was not a clear explanation that only the first $10,000 was exempted from taxation by the State, the town had to make up the difference. With the increase from $20,000 to $40,000, the base exemption has been raised from $10,000 to $20,000, with the towns picking up the additional $20,000.

It was commented that the State should increase the base to keep up with inflation.

PVR-Terry Knight

Some language has been added to the rules on subsidized housing to capture the wording that was originally intended when the subsidized housing was put in place. There have been concerns about the property tax adjustment payments on home sales between April 1 and June 30. There was talk that on sales before June 30, the payment would go to the seller and on sales after July 1, to the buyer. This has raised a lot of controversy as to who was responsible for taking care of the adjustments. It appears that the closing attorneys should handle it at closing along with any other prorating that is appropriate.

The tentative education tax rates will be $.89 for residents and $1.38 for non residents.

The Current Use automation process program appears to have gone well without many complaints.

David Bolton has resigned and is moving to Virginia; his position is being advertised.

The equalization appeals are done. PVR has moved into their new offices.

TOEC's---Attendance was down; there wasn't much for Listers and the Extension Service should realize how important Lister issues are because they make up approximately 50% of the attendees.

Short Staffed; Christie, Glenda and Doug have been out and PVR felt they couldn't squeeze any more out of the staff.

The IAAO 101 class scheduled for next week in Rutland and to be taught by Bob Estey has been cancelled. There were only 10 people who signed up which was not enough to hold the class.

Ways and Means will be enabling the summer study on Current Use. Mark testified before Ways and Means and said that the people that testified before him feel the Current Use program is great, with nothing wrong with it and should be expanded. Mark testified that the Listers are not necessarily anti- Current Use but do have some questions and if the committee were made up of only those who want to continue with the program and/or expand it, then the result is a foregone conclusion. Even if the Listers had questions, they would be drowned out by the others on the committee. The committee will include people from Forestry Dept, Fish & Wildlife and the lobbyist from the Forestry Dept and others adamantly devoted to the program. There will be a professional assessor, but they haven't said who that will be. Also, there has been $50,000 appropriated for a consultant.

There will be an APEX workshop on June 15-this will be a demonstration type presentation rather than hands on. There will be a charge for the workshop and may be taken out of a town's education allowance.

There was discussion on the procedures of late filers of Homestead Declarations.

Jim Libby of the Vermont Housing and Conservation Board (VHCB) gave an overview of the issue of determining listed value of homes that are owner-occupied and subject to perpetual resale restrictions. Grants are made to nonprofit housing corporations by the VHCB to help homebuyers qualify for a mortgage and buy a home. The restricted value of a property in this program usually becomes the listed value. Much of the presentation, questions and comments that followed are in the Vt. Dept of Taxes advisory bulletin-discussion draft-which Mr. Libby handed out at the meeting. Click here for a copy of this document.

Emily Higgins of the Champlain Housing Trust provided a hand out with the formulas for determining the purchase price and resale price of a property which also included appreciation of and improvements to the property, etc. Click here for a copy.

At the March 8, 2007 meeting, a recommendation was made that the Education Committee establish criteria for education scholarships. Todd LeBlanc gave a brief report on what has been developed thus far. Click here for the Scholarship Eligibility Requirements document plus the Application for Scholarship. It is requested that the membership look them over, and bring any suggestions/additions/deletions to the Annual Meeting in September where a vote will be taken. Changes to the bylaws will also need to be made.

Committee Reports:

Education: No Report

Exemptions: No Report

Legislative: Skating Rink issue in Montpelier is ongoing

Summer Studies on Current Use and Rolling Reappraisals

Equalization: No Report

Bylaws: Scholarships. Possibility of changing membership from individual to town. Dues would have to be changed to compensate for loss in revenue to VALA, cost of Annual Meeting, availability of scholarships

Utilities: No Report

Other business: Assessment of generating plants in the state-- The comment was made that PVR does not have a current value for generating plants; that the last evaluation was done about 20 years ago. A question was raised as to the fairness of having to apply the CLA to utility property value when the CLA is below 100% but not being able to if the CLA is above 100% as is with all other properties. The answer is that no, it is not fair, but Vt. Statute says that utilities cannot be assessed over 100%. So, while it isn't fair, it is legal. After much discussion, Todd moved that the meeting be adjourned. The motion was seconded and passed.

Respectfully submitted,

Carol Hammond