HomeMy WebLinkAbout2017-05-25-BASS-min�#' 2 . I #�e e 1•
Open Session Minutes
May 25, 2017
of the Town Hall Office building.
Attendance: Gregory Johnson, Chairman, Edmund C. Grant, Member, Casimir Groblewski, Member,
Robert F. Lent, Director of Assessing, and Janneke Donovan, Administrative Assistant as Secretary.
Please note that Carolyn Kosnoff, Assistant Town Manager, Finance, joined the Board of Assessors
meeting at 10:30 a.m.
Upon motion duly made and seconded, after the Board of Assessors roll call vote of 3-0, the meeting
began at 8:48 a.m.
Open Session:
Rob Lent, Director of Assessing, recommended that although several other topics appeared on the
published agenda the Board of Assessors would start with a discussion of exempt properties. The
chairman and the other members agreed to make this the first topic on the agenda. It is anticipated that
during public comment time there might be some questions about exempt properties.
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timeline was created by the previous Assistant Town Manager, Finance, to address this issue by the end
of Fiscal Year 2017.
When the tax exempt status was confirmed for Brookhaven and Youville it became clear that some
requests may be made to ensure that exempt properties in Lexington are truly exempt from real estate
taxes. Rob Lent would like input from the Board of Assessors.
When a tax exempt property is also used for a non-exempt purpose it can be classified as partially
exempt. The determination of value can be based on the income approach to value, recognizing any
�senzxated b�A the non-exem%t unw-ose. Additionallot the determination of value can be based on -a
percentage of floor space occupied by the non-exempt purpose.
The income approach to value can create a basis for assessment for taxing purposes. .
If the Board of Assessors would prefer the approach of value based on percentage of square footage, the
data for a particular property and its assessment need to be complete and up to date. This approach was
suggested by Mina Makarious, town counsel, in previous meetings with Rob Lent.
Some churches or other tax-exempt properties have cell towers or antennas on their premises. The
space needed for the cell tower/antenna is usually leased by the wireless /telephone company. It has
been mentioned that the wireless/ tele.e.,hone com-_i:anies usi iall�, �ao taxes on the cell tower e_,-ou�#,ment or
antennas when they personal property taxes.
The Board of Assessors is of the opinion the task previously mentioned cannot be done by the end of
Fiscal Year 2017. This is a politically sensitive issue. The Board needs to adhere fully to Massachusetts
General Laws, but need to understand thoroughly the tax-exempt and charitable purposes of each
property no classifies as such. . The understanding is that each charitable organization has the burden
,i,f proof to show that it is tax exempt. It does so by filing a 3ABC form annually and (initially) a 1 B-3 form.
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May 25, 2017
PUBLIC COMMENT:
There were noattendees present.
Carolyn Koonoff.Assistant Town Manager, Finance, joinedthe meeting ed1O:3Oo.rn.Anoverview ofthe
previous discussion was presented to her. Ms. Kosnoff suggested that the Assessing Department mail
reminder to the exempt entities that have not yet filed a 3ABC form. She is more concerned about a
consistent and fair process, cost/benefit analyses and establishment of guidelines, than with the timeline.
The Board agreed with Ms. Kosnoff.
The Board gfAssessors would like tomeet inthe future with Carl Valente, Town Manager, hndiscuss
exempt properties.
Public Comment Time:
Chairman Greg Johnson made a motion that the Board of Assessors go into Public Comment Time at
1O:35m.m.for 15minutes. Noguests were present atthe beginning ofpublic comment time.
Upon motion duly made and seconded the Board voted toenter into Executive Session ot11:OOe.m.
EXECUTIVE Session occurred here: details may be viewed in separate EXECUTIVE Session folder
Upon motion duly made and seconded, the Board ofAssessors voted 3-Otogoback into Open Session.
Meeting Secretary