VALA - Vermont Assessors & Listers Association

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MINUTES OF VALA DIRECTORS’ MEETING

MAY 21, 2008 
 

The meeting was called to order at 9:15 a.m. by President Galen Mudgett with 20 in attendance as follows: 

Galen E. Mudgett, Jr.    Sharon     Windsor

Carol Hammond   Vernon     Windham

Tom Vickery    Stowe     Lamoille

Louise Ferris-Burt   Bethel     Windsor

Pat French    Randolph    Orange

Carlton Domey   Cabot     Washington

Cheryl Tudhope   Orwell     Addison

Bill Johnson    PV&R

Mark Paulsen    PV&R

Bruce Shields    Eden     Lamoille

Pete Rimsa    Proctor     Rutland

Alexis “Bill” Parent   Richmond     Chittenden

Lisa Truchon    Lincoln    Addison

Penny Allyn    Reading    Windsor

John Fike    Reading    Windsor

John Wetzel    Fairlee     Orange

Steve Jeffrey    VLCT

Russell Rice    Brattleboro    Windham

Camilla Roberts   Rockingham    Windham

Mimi Burstein    Bethel     Windsor

_____________________________________________________________________ 

There was one correction to the minutes of the March___ meeting.  The ending balance of the Treasurer’s report should have been $11,784.85.  The motion was made by John Fike to accept the minutes with the correction.  The motion was seconded and passed. 

The Treasurer’s report was read by Louise and accepted on a motion by Tom Vickery and can be found at the end of these minutes. 

Louise also asked if she could bill shipping and handling for class materials to the late registrant of and the late withdrawer from the IAAO Income Course.  Tom Vickery moved that Louise send a bill for the shipping and handling charges to both.  The motion was seconded and passed.

It was suggested that perhaps VALA should institute a fee for late registrations and early withdrawals. If someone withdraws early from a class, only the cost of the materials is refunded.

Louise reviewed the latest diagnostics on the VALA website.  Most of the hits on the website were from New England, but there were also some from different parts of the country. 

Chuck has now made it possible for Louise and/or Carol to edit some items on the website. 

Steve Jeffrey

There are some changes on property taxes with regard to exemptions that made their way into the Miscellaneous Tax Bill.  There were some changes in the Current Use program.  There are changes in housing projects that had exemptions during the 1960s and 70s—they are now coming onto the education grand lists in their respective towns and will have to be voted exemptions by the towns. The towns would then have to make up the difference for the school taxes.

Ice hockey rinks that host sporting events and are sanctioned by the Vermont Principals Association will be tax exempt from education taxes for 2 years.  Two health clubs owned by Springfield and North Country Hospitals will have a one or two year exemption from education taxes.

Regarding expanding the area of education funding to include NEMRC grand list seminars and other courses not presently eligible, Steve didn’t get this included in the Miscellaneous Tax Bill, but has a draft ready for the next legislative session. 

Bill Johnson

S311 which dealt specifically with Current Use changes and was the result of the Task Force/summer study on current use was passed.    Starting in 2009, electronic downloads will start [per the request of some Listers] on March 15, 2009 and must be sent back to Montpelier by July 1.  The program has been tweaked a bit more and is better and more user friendly.  Many suggestions for improvements have been implemented.

The Legislature really wanted to pass the Senate Bill S311.  There was nothing too earthshaking …a. provision in the bill was that a change in the CLA would not necessitate a change of appraisal notice. Additional types of forest land are now eligible for program-- ecologically significant areas, will now be allowed in program even though they are not productive land. Comments had been made that PV&R was not effective in their administration of the Current Use program, but changes/improvements have been made such as automating the process.  One of the biggest problems is chasing property owners who don’t report to PV&R, mostly in the area of changes and transfers and who don’t comply with the requirements of the program.  Efforts are being made to automate the PTR form which will link to other data bases. 

Another Summer Study will be done on Current Use.  There are still more issues that need to be discussed, such as the definition of a farmer and should it be expanded;   horse farms; posted land vs. non posted land with perhaps a tiering of benefits; and monitoring of farm land.  There is no formal system of monitoring farm land, hence the abuses.   There is still the desire to expand the program to perhaps include issues such as global warming, carbon credits, etc. Also, forests could be left to absorb carbon dioxide, and would not have to be cut.  But, all these additions, expansions, etc. come with a cost.  These additional costs have not been addressed and the Legislature will have to find funding.  One third of all land in Vermont is in Current Use.  Current Use is presently a $40 million dollar program which costs every tax payer in the state $60.00 every year and only benefits 13-14 thousand property owners.  Next year the cost will be $45 million and will continue to increase every year. Enrollments are increasing as property owners use the program to lower their taxes.—advocates say that is the price paid for offering the program.  The greatest expansion is in forest.  Expanding the program is politically popular, so legislators aren’t going to consider capping or containment.   When asked VLCT’s view on Current Use, Steve Jeffrey responded that since the towns are reimbursed that it is revenue neutral.  VALA will have a member on the task force/summer study.  Peter Rimsa nominated Tom Vickery to be VALA’s representative on the task force.  The motion was seconded and passed.  However, Bill pointed out that there is no one in the lead of getting the study off the ground—just that there will be a summer study.

A suggestion was made that a list of VALA concerns be posted in each Town Office, in newspapers, VALA website, and any other appropriate place showing how the program affects tax rates.

State reimbursement for ANR lands will be increasing; the reappraisal of state lands will increase their value.

The tax rates for this year will be $0.87 for residential and $1.36 for non resident.   This rate will increase next year. 

Bylaw Changes:  Legislative Policy

At present, Galen or any other member of the VALA organization cannot testify at a committee hearing as VALA but only as a lister from his or her town.  A policy is needed.  Louise moved to have the Legislative Policy adopted as written and to be presented at the Annual Meeting.  The motion was seconded and passed.

Since it is difficult to know who is a voting member of VALA, it was suggested that each person who pays his or her dues, or has proof of payment be given a voter card to be used for voting at the annual meeting. 

Mark Paulsen

Mark reported that the 2007 cost tables are available.  Also, it is felt that a model RFP and contract for reappraisal should be developed which would benefit both contractors and towns.  Mark would like a committee formed to address this issue.   The committee would be comprised of Listers, representatives from PVR, appraisal contractors and would develop a model contract. Suggestions were made as to what would be included in the contract—how much Listers will be involved in the reappraisal process, a time line, and others.  Tom Vickery, Louise Ferris-Burt, Camilla Roberts, John Wetzel, Bruce Shields, Pat French expressed an interest in serving on the committee and it was felt that  Ed Clodfelter, John Vickery, Todd LeBlanc, and Randy Viens would also be valuable to the committee since they all have been involved in recent reappraisals.

Bruce Shields made a motion to form a committee to study and develop RFP and Reappraisal contract guidelines.  The motion was seconded and passed. 

Camilla Roberts—Subsidized Housing 

A major area of concern is owner occupied covenant housing—appraisal, resale, etc

Problems include restricted resale price; resales—only 13% have been removed from program, state-wide; income sensitivity—regardless of how property is valued, income is criteria for how much the property owner is taxed.

There is a redundancy in programs; all of the other programs are not necessary—income sensitivity addresses the taxation issue.

Municipal side more adversely affected—they don’t pay their share for providing services.

Land Trust properties are not being assessed at fair market value

After further discussion Steve Jeffrey said he will have VLCT develop a policy on Owner Occupied Housing. 

Galen expressed his appreciation on behalf of VALA to PV&R for their emphasis on education. 

The next meeting will be July 2, 2008.  The Annual Meeting will be September 19, 2008.

With no further business to conduct, the meeting was adjourned at 11:45 a.m. 

Respectfully submitted,

Carol Hammond, Secretary 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

VALA TREASURER’S REPORT

MAY 21, 2008  

Balance  3/19/2008        $  11,784.85 

Dues Received     $  15.00 

   Expenses-Facility use    $  300.00  IAAO

   Materials Fee      6,062.41  IAAO

   Postage           11.56  IAAO

   Reimburse         450.00  IAAO withdrawal

   Total                 $6,823.97 

Ending Balance 5/20/2008       $    4,975.88 

Education Fund  $   926.03

General Funds   $4,049.85

____________________________________________________

IAAO INCOME COURSE 

Total Course Registrations for attendees  $  11,250.00   [25]

Instructor fee paid    $3,500.00

Expenses: IAAO     6,062.41      Course materials for 24, S&H, 1 book

            Postage               11.56      S&H return of cancelled materials

            Site rental                   300.00

                  Cancelled Attendee      450.00     After course started    

Overage of Funds received  $   926.03 

Accounts receivable:  1 book          40.00  Running balance $ 966.03

Billable ?? S&H           33.97

Possible funds available  $ 1,000.00

_________________________________________________ 

MEMBERSHIP 

Total Memberships paid to date  7/1/07 – 5/20/08   125 
 
 

                                                Respectfully submitted,

                                                Louise Ferris-Burt, Treasurer