Minutes for March 11, 2009, Special Meeting, Board of Assessment Appeals.

The special meeting commenced at 4:00 p.m. in the Thompsonville Room with Rudolph Kuraska, Chairman, present; Charles Woods, member, present; Thomas Tyler, member, present; and Victoria Rose, secretary, present.

Mr. Kuraska requested this meeting for the introduction of the new board member appointed to replace Thomas Kealey.  Della Confer, assessor, staff liaison, also present.  The new board member Thomas Tyler was introduced.

Mr. Kuraska requested Ms Confer to review the street cards with an overview on how to read the various street cards. 

Mr. Woods wants a standard explanation for assessments put in writing.  He feels many taxpayers will be complaining about their taxes.  Ms. Confer explained the value of the property is as of the assessment date of the last reval October 1, 2006.   Mr. Tyler stated the fair market value as of October 1, 2006 is sufficient explanation.  Mr. Wood added they need to explain that it doesn’t matter that the market has dropped.  Ms. Confer stated it goes both ways.  If the market had risen the market value is still based on the last revaluation.  Mr. Tyler agreed that the answer should be standard for anyone who comes in.

Ms. Confer explained the various street cards that were randomly chosen:  residential, commercial, residential condo, and commercial condo.

Mr. Tyler questioned if a taxpayer is stating they have a wrong count of bathroom for example will the assessor go out and verify.   Mr. Kuraska explained statistical and physical revaluations.

Mr. Tyler asked about value of land.  Ms. Confer stated commercial is done by square feet and residential is done by zoning requirements.  Condos have no land value.

Mr. Kuraska explained can’t individualize an adjustment of a condominium complex.

Mr. Kuraska went over the Board of Assessment Handbook and all members were given a copy.  He stated that seminars are held periodically throughout the year for the Board of Assessment Appeals and will see when and where the next one will be held.  He also stated there is some interaction between the assessor and the board.

Mr. Woods stated people who don’t take care of their property should not be rewarded  by reducing their assessment.

Mr. Kuraska explained the board meets twice a year.  September meetings are for motor vehicle only and the NADA is recommended by the State of Connecticut.  Applicants are sworn in.  A member can recuse himself if he feels there is a conflict of interest.   The Board has its own budget. 

Mr. Kuraska explained meetings maybe one on one when there is a heavy volume. 

Mr. Tyler stated his concerns about one on one and not a quorum.  Mr. Kuraska feels it is within the law.  Each Board member will keep their own notes which are open to the public.  The Board does make their decisions as a whole.  The burden of proof is on the taxpayer.

Ms. Confer stated homeowner/elderly program is available and to direct questions to the assessor’s office.

Ms. Confer stated she will be on vacation from April 4, 2009 through April 14, 2009. 

Mr. Kuraska stated meetings are Special Meetings and all agenda/minutes are now posted on the Enfield website.

Ms. Confer left the meeting at 5:30 p.m.

The Board decided on when the meetings are to be held in April.

An overview of business personal property was explained.

The meeting adjourned at 5:40 p.m.