VALA - Vermont Assessors & Listers Association

Welcome!

MINUTES OF VALA DIRECTORS’ MEETING

SEPTEMBER 3, 2008

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

Mark Paulsen PV&R

Joyce Scribner Manchester Bennington

Pauline Moore Manchester Bennington

Peter Rimsa Proctor Rutland

Howard Burgess Rutland Town Rutland

Carlton Domey Cabot Washington

Richard Lewis S. Barre Washington

Frank Partsch PV&R

Phyllis Newton Vernon Windham

Lisa Truchon Lincoln Addison

Penny Allyn Reading Windsor

John Vickery Reading Windsor

Mimi Burstein Bethel Windsor

John Vickery Burlington Chittenden

Ed Clodfelter Calais Washington

Carol Hammond Vernon Windham

Galen Mudgett, Jr Sharon Windsor

Louise Ferris-Burt Bethel Windsor

Pat French Randolph Orange

Todd LeBlanc S. Burlington Chittenden

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A motion was made by Peter Rimsa to accept the minutes of the July 2, 2008 meeting. The motion was seconded and passed.

The Treasurers report was read by Louise as follows, and accepted as read.

Balance 6/30/08 $ 5,005.88

Dues Received $ 135.00

IAAO Course A/R 73.97

Expenses -

Refreshments $ 16.96

Ending Balance 8/31/2008 $ 5,197.89

Education Fund $1,000.00 A/R 0.00

General Fund $4,197.89 Memberships paid to date 7/1/08 – 6/30/09 9

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VLCT: Due to scheduling conflicts, no one from VLCT was able to attend.

PV&R: Mark Paulsen

The issue of valuing utilities at net book value is back on the table, thanks to the Tax Commissioner Pelham. Peter Rimsa stated that requests have been made of the PSB to look at the numbers to see what the impact will be on towns if this methodology is used. Some utilities keep local records while others use allocation. The PSB needs to get their numbers together so that they can develop a concrete proposal for VLCT and VALA & PV&R to review.

There was discussion as to the depreciation of lines—utilities depreciate lines etc more quickly. The comment was made that utility lines still carry same amount of electricity whether they are new or 20 years old. There was also discussion about the state taking over the assessment of utilities and that there needed to be uniformity in how the utilities keep their records.

The tax commissioner needs to be aware of the impact that net book valuation of utilities will have on towns.

Committee for RFPs: need to start working this fall—could discuss at the annual meeting.

Listing Practices were discussed: When a property sells, is the assessment changed to come close to the sale price or will there be no changes made until the next reappraisal? Todd commented that if there is a big difference between assessed value and sale price, contact should be made with the previous and/or present owners to determine why. Equity needs to be maintained. PV&R can identify towns that sales chase.

Another question was asked as to why the state is not willing to throw sales out of the sales study at request of the Listers. Mark Paulsen stated that on average, 60% of sales are thrown out. However, as the number of sales drop, more will have to be kept in the study to be able to develop statistics.

Keeping good records will solve a lot of equity issues.

At present, towns have the authority to set their own listing practices. This is an underlying problem—the lack of standards/uniformity on each level from the Lister community to the State. (In past VALA meetings the issue of state standards for assessment was discussed at length.) Act 60 and all that followed further complicated this issue.

Education: John Vickery commented on upcoming classes with a special note regarding “Webinars” which Michelle Wilson is looking to institute hopefully within a year. This would solve some of the difficulties that arise in finding suitable/convenient locations and times.

Annual Meeting: legislative policy (see attachment); all of the items with the exemption of “e” will be discussed at the annual meeting. It was moved by Peter Rimsa to remove item “e” from the list since it really is not an assessment issue. The motion was seconded and passed.

John Vickery, on behalf of Tom Vickery, asked the membership present if Tom still had the okay to speak as a VALA representative at the Current Use hearing. The answer was yes, that the authorization stands until rescinded.

Galen was nominated for President for the upcoming year. This recommendation will be made for vote at the annual meeting.

There was a brief discussion on the HS122 reporting process in NEMRC.

There is a need for a secretary for the VALA annual meeting. Pauline Moore will take over for Carol this year. THANK YOU PAULINE.

With no other business to conduct the meeting was adjourned.

Respectfully submitted,

Carol Hammond, Secretary