 Richard, not to, sorry, not to cut you off. Are you recording? Oh, it is. Sorry. I apologize. I saw the little thing pop up. Yeah. Am I good? Yeah, I apologize. No, that's okay, Sean. General law chapter 38 section 18. This meeting of the Amherst town board of assessors is being conducted via remote participation. And so, so Lee, can you hear me? Yes, I can. Okay. And Ken. Ken. Ken has just stepped away. I actually have to go through the formality of. Ken. Ken Hargraves. Are you here? And can you hear me? Just wave. Okay. And Elizabeth Duffy. I don't see her yet. Yeah, she is not in yet. I will be right back and just go see what's going on. Okay. Teresa. You can hear us, right? She's got a mic on, but not our camera. Thank you for being the host Lee. No problem. This always seems to have a problem. I wonder why. Okay. I've just received the email for the executive session. Okay, good. Okay. We know that it's out there and available. Next Thursday week from now. I'm helping to run a webinar. And I'm going to talk about what I'm going to do with the new. Massachusetts. What's the formal title? Hold on. Massachusetts. Justice equity and accountability and law enforcement act. And we've got. Senator lesser. Rep. Representative Williams, you know, but Williams. Yes. Sheriff Steven Tompkins, who's a Suffolk County. Sheriff's department. He's also a president of noble. Okay. And chief Michael Winn, police department who's also on the. Disappointed to the committee that has to do with training going forward. Yeah. What time is that on Thursday next week? It starts at 6 30. If you're interested, I'll send you the link. Is that open to the public? Yes. If you're interested, you have to register so I can send you the link. Thank you. Yeah. Yeah. It's a really comprehensive law. This is the new law. The new law. Yeah. Regarding police training. Not only police training. Well, all of different things that are current right now, you know, I believe the governor signed on this law, right? He signed on. This is December 30th last year. Yeah. So it's law, but implementation is another question. Yeah. Come on, please. Gentlemen, I'm sorry about this. Lee, do you have some, Lee and Ken, do you have some time constraints today? I certainly would like to be off saying by 12. If we can do it, but at this rate, we're not doing too long. In fact, I think I'm going to. Well, I guess I have to leave it since you called it to order. I have to leave it recording. Yes. I'm really interested in, and I'm glad you asked the questions about the solar. Yeah, I was, I was simply trying to get an overview. So Liz is still trying to get in. We're calling it to see what's going on. It's giving her a little bit of a. Can we take this off record right now? Cause we're. We're just waiting. We can. I guess is there, are there any agenda items that you can do that you don't need Liz for? I don't know if you need to review minutes or anything like that. Yeah. I think you're right. Good point. Let me, let me. Reminding people to meeting is being recorded to the web and could be shown on Amherst media and broadcast on the town of Amherst YouTube channel. And now I call the meeting to order. And I'm going to ask everybody to, to mute when they're not talking. Except for me, of course, since I'm chairing. The first item on the agenda is the minutes of the April 26th meeting. And I'm going to ask the meeting gentlemen, have you had a chance to review those minutes? Yes. Do you have any additions or corrections to make on those minutes? No. I move that we approve the minutes of the April 26th, 2021 board of assessors meeting. Second. All those in favor, please say aye. Aye. Okay. And now we are moving. Oh shoot. I put my agenda away. When the Liz has joined us, we're going to deal with two sets of motor vehicle abatements. So rich, the other thing we could do is. Do the residential exemption item. If you'd like to keep moving. I was going to lead that discussion. I think anyway, let's go to that. Go ahead. Okay. Okay. So do you mind if I, let's see if I have the ability to. I was going to share my screen and pull up just the outline of. The different. Tasks. So. And is this an item that we can get? Whatever you show us could we get sent to us too? Yeah. Yeah. I emailed this to you once already in a little bit different format, but I'll email this to you. After this. Can you hear me? Yes. It's Teresa. Yeah, we can hear you. And we see Liz now. Or we see Liz's. Hello icon. So we can hear them, but they can't hear us. So I'll keep going and we'll see. Hi, Liz. Can you hear us? Can everybody hear me? Yes. Oh, thank goodness. I'm so sorry. I think I'm possessed by the technical devils. But we are in, I think I'm in as a, as a attendee. Correct. You're a panelist. Okay. I cannot hear you, Lee. You're not unmuted. Yeah. Thank you. Thank you. And can you're not unmuted as well? Just an FYI. Okay. So we've, we've, we've approved the minutes of the last meeting and we've skipped ahead to Sean's. Okay. Okay. And this is all recorded. So I'll get the time lock on that. Can you, can you all see on the screen, the, the list I have. Just to magnify just a little bit more. A little bit more. Yeah. Yeah. Is that okay? That's good. Okay. So I sent you a while ago, sort of our. Next steps. I sat with Paul and talked to Liz about. How we want to approach the residential exemption study. And so this, these are some of the items that we discussed. And then I wanted to review with you to get your input on before we sort of finalize a plan moving forward. So this includes the survey, but it goes beyond just the survey. It goes towards all the steps that we're going to take after the survey is completed. So the, the first piece there in April, that's already done. I provided the town manager with a update for his town manager's report. And then he put that in one of the last council for one of the last council meetings. So the council has been updated that we're still working on this and making progress on the residential exemption. In the month of May, we envisioned two tasks. However, we're, we got delayed a little bit. I'm not sure if these will be completed in May. But the two things and I'm thinking about the order might be a little bit different. Is one is update the survey and you guys have had some discussions about that. And then the second is obtained feedback from the council on the goals for the report or study. And. I wanted to see, I imagine we probably want to get feedback from the council on the goals for the, for the report. But I'm not sure. I don't know. Before we do the survey to just to make sure that the survey covers everything that we needed to cover. But I guess I wanted to stop there and get. The boards. Thoughts on that before we go into the next steps. So we would need to get on the town council agenda for a meeting. Correct. So I, you know, I was going to talk to the town manager on this one. I was, you know, they've already talked about the, the. The residential exemption back in the last fall. So I was envisioning, I may just. Kind of compile feedback from them individually. Have them email me directly if they had, you know, I was going to give them an outline of the direction we're going and have them email me directly any feedback. To make it to cover it. If I'll check with Paul to see if that's a okay approach. If not, we might have to get on one of their agendas. So that's not an open meeting law violation for you to assemble feedback from councilors, council members. I don't think so. If they are not. Discussing it and between each other, I think, you know, if we're just collecting their feedback individually on things, I mean, you know, we present a budget document and, and they can email us directly thoughts on that. So I don't think it's a open meeting law violation, but we'll double check. But I was thinking that would be the quickest way would be to just give them a quick update on where we are. And then we'll have them individually report to me if they had any. If they had any specific interests in the study that they wanted to see, you know, one of the ones I know offhand, I think we'll want to discuss is what is the impact on rental or on apartment complexes? How will that affect rental or rents in town if we were to go with a shifting of the tax base in this way. So that's sort of one specific thing I can imagine we'll want to cover. But there may be others so. And we have some scientific way to, to measure that impact on rents. I don't think we'll have a scientific way, but I think, I think that's it's something we're going to have to either reach out to rental complexes and, you know, I'll work with Liz and David and see if there's, you know, what ideas they have for, for gauging the impact. I don't think we'll know for certainty. And it'll probably be different, you know, among different places. I guess I just a couple of comments. One is, I think David. Zeroed in on what information we're missing. And therefore it was going to be a targeted. I think 1500 surveys to targeted people that we're missing the information on. Okay. That should be easier than everybody. Yeah. Yeah. I think that's it. The second thing would be that draft I sent out. The last one I said to you, Liz, and then I think you sent it on to Sean and everything. The end of the presentation. That's like a three page thing. That had like five items that other towns have looked at. When they did this. And so that might be something we want to look at Sean, but I don't think it's going to be the same. All this is redistribution. It's not increases in taxes. It's simply redistribution of taxes. And what are they trying to achieve there? And Reynolds is part of it. House that affect Reynolds, but also are they trying to help lower income people by making them less taxes for their low income houses or what? I mean, they're broad things that were outlined there. I can't remember them, but there were like five of them. Yeah. Yeah. Yeah. Let me, I'll pull it back up and see, because you're right. They might be. And if we reach out to council, maybe start with those things and see if there's anything else. It's a higher level thing. Okay. What's your number one or number two concern about even looking at this? Okay. No, that's very good. I'm glad I want you to stay. So we will. You know, we're going to do that process, try to get the survey out at the end of May or early June. And I think doing on the targeted group that we're missing information makes sense. Once we get the survey data back and any other information that we need based on here from the council, I imagine we're going to put together some sort of report. Or some sort of recommendation. We'll, we'll see what information we get and what direction it goes in once we get the data. But the pieces of that report that I imagine is that we'd want to have sort of the estimated impact data. How will this affect different. Valued homes at different tiers. What would they expect to see if we were to go forward with this type of shift? We know we want to talk again to more detail on what it would mean for the assessor's office in terms of staff time to implement a program like this. We would want to lay out some sort of proposed process for community input, because this could have a big, a big reaction from certain people, positive or negative. Depending on, you know, what happens, we'd want to lay out sort of the timeline and implementation because if the council does approve it this fall, you know, it would really be the next cycle that we would implement this for in order to get the applications in and all of that. And then I think the board, based on all of that, would want to decide whether you want to make a recommendation in that report to the council, because that would probably carry some weight with the council. If you were, you could, you don't have to make a recommendation, but if you saw the information and felt really strongly about it, you could consider including that in the report. So I think, you know, that piece of work would probably primarily be done by myself, Liz, David, and we would share that information back with you before it's finalized for you. We'd get your thoughts and have you weigh in on it. And Ken, if you want, I know you've been one of the leads on this process. We might want to bring you in when we develop that report as well. I'll be happy. However you want me to participate, Sean, some are, some are pretty bad for me though. Okay. And again, if you do drafts or stuff, I'll be happy to give comments back. Yeah, I think that's what we want to do is probably do some sort of back and forth via drafts to get to sort of a final draft, which we would review with the board of assessors with you all in July. If you guys like it, that gets ready to go, then we would go to the next stage, which would be sharing it with the council, going through a community input process, and then ultimately bringing it back to the council for a final decision in November or December. Okay. So let me, let me ask. I'm a little confused about the, the. So we would be the town council decision would be this town council or the next town council. It would be this town council, I believe. I think they don't, I think they don't switch over till January 1st. I can double check that, but I think. We're going to have a lame duck town council session. I think I don't think there's any way around that because there's some votes that just have to happen in November and December. We're going to have, we're going to have two months of a town council that is the, is this current town council. I think so. Like I said, I'll double check the time if I believe the, you know, the election I think is in November and then, you know, the switch over doesn't happen till January 1st. I'll double check then I can let you know if it's, if that's not the case. Cause that makes, certainly makes it easier for us if, if we're dealing with the pat the, this town council. Right. Yes. Okay. All right. Yeah. No, that's a good point. Otherwise we'll have to kind of restart the education process about what this is. So the classification hearing is going to be with this town council. Okay. All right. And just to clarify, I think Sean mentioned this, but if they would happen to vote, that they go to a residential exemption, it would not apply in January. It would be the following January before. Yeah, I think, I mean, that would be our, I think part of our report is that the, you know, we have to collect the applications to, for people that want to participate in the program. Yeah, I just, I think we have to dig in more to what the staff time involvement is, but I think we would have to kind of make it the following cycle to do it well. Yeah, that's what, that's what other towns have found big time. They need that time. Okay. I would imagine we would get a once, once it had penetrated the community consciousness. It would become, it would be a title wave of community input about this. If we, if there was serious discussion about implementing a residential exemption. Right. Yeah. And I think, you know, I think an important piece will be that report and what, you know, however. The board or the assessor wants to. You know, I think it will mostly be just data, but there you may want to give some of your thoughts at the end of that report. You know, because you are the experts on, on this area. So they'll, I'm sure the council will rely on some of that for their decision-making. Will this be part of the classification process? I mean, will they be integrated together? Yeah. So we talked about that a little bit. You know, several of the items, I think we'll get to that in the future. I'm just kind of envisioning that it'll be a separate, I may end up being at the same meeting, just trying to group items together, but I think it'll be sort of a separate agenda item from the classification here, and that'll be its own standalone. Agenda. With a presentation and then this would be a separate piece. Okay. So, so if this didn't, I think it's going to be an issue of a residential exemption continuing on into the next council with a, with a different membership. Right. Okay. Well, I would think it's going to be decided before the classification whether they want to do it or not would be my impression. The classification whatever they decided the classification would hearing would write off that if they decided they don't want to do this and the classification would present a recommendation of not doing it would be my you don't want this thing continue by itself. No, I mean it would be good to have it. You know, I think it kind of came up. I don't know how did it come up last year where this really came up as a big. It was a little bit before I started where this was your prior that it was brought to the attention of town council in that meeting and then there was the change over between assessors. So when it was brought again to this November's meeting. It was said to be addressed. The other thing I want to bring to your attention is that the classification is going to be fiscal year 22 correct. Are you asking me. Yeah, I'm so sorry I want to just clarify. So the classification hearing that we'll have next November will be for fiscal year 22 taxes. And based on what you just said, we're expecting the applications for the residential exemption if if the council decides to move forward. Would that be for fiscal 22 or would that be fiscal 23. So I would think it would have to be for 23. I'm saying so really the residential exemption should probably not be associated with the classification could get confusing because they're two different fiscal years and we're addressing two different tax. Tax rates. Yeah, I think that's right that we want to keep them separated and and be clear about that distinction that's a good point it could get confusing if we're doing them to right at the same time. Okay, so I'm confused. I'm a little confused now because I thought every year we make it this every year the town council makes a decision about what it's going to do a split commercial residential rate rates where they're going to do different rates. And I thought the decision about the residential exemption comes in that hearing also. That's a different subject. I'm Richard. I think it gets confusing doing them in the same night, because you have the split tax rate issue, which is a different issue from the residential exemption. But that's a residential exemption issue is going to be for fiscal year 23 fiscal year 22, I believe is a matter of state law they have to decide about a split rate every single year is that correct. They do. They do. However, if we're going to present the residential exemption study at that meeting at the same time. We'll be talking about two different fiscal periods. So this timeline, I mean, I think this is part of what we'll do in the report as well as we'll give more thought to the to the timeline, not only for community engagement but also to the timing of when the vote would happen and when it would go into effect. That'll definitely be one of the pieces that will have to over the summer. So you can weigh in on that more. Okay, the split tax rate is a definitely different animal from the residential exemption. So just my recollection of sitting in on, on select board and council meetings in the past is that they come up at the same time. They do. Right this the split between residential and commercial, I believe is what you're talking about the has to come up every year. This is sort of a split within the residential bucket category, which this is sort of a different topic that came up recently. All right, and I would also point out that I know we have to do what we do objectively, but my sense is that the council. There's not a lot of interest on the council on this current council for a for a residential exemption. I think that's a fair characterization of the council right now. I haven't heard it discussed really since the last time it was sort of officially discussed, you know, I haven't heard it come up in any other agenda or any other meeting so. Yeah, I'm not, I'm not sure how to characterize that but I haven't heard anything recently about it. Yeah, I would also say this was not a big thing. I think that it had been nothing was addressed because of COVID and a new assessor. And so it was, it was, we didn't respond to request they did two years ago, because of those things and therefore some answer has to be given this year. It's a big thing but it's some answer. So we can do this report and kind of set the baseline for whatever decision is made and that will serve for some period of time to guide decision making on this and then if it has to be updated again and five or 10 years or something that it can be done. You know we're not expecting to make this an annual process. So, Sean, is there an action, is there an action item that you're looking for for the board today. So I'm just looking to see if there's sort of general consensus for this approach, moving forward again this might adjust a little bit a month, you know month forward month back. But I just wanted to get your feedback and if I don't hear any, you know, objections to this plan, Liz and I will get started on it. Let me just let me just say that having been involved with town meeting in the past, and watching the way the town governs the process for community input piece here that you've mentioned for June. That is that discussion of how that's going to be done is, I think very important. Yeah, I know I think that's absolutely right and the nice thing too is we also have some new communication tools that we've been using lately whether it be with the budget, or the Pomeroy intersection we've got some. We have Brianna who our communications manager is really great at sort of these types of outreach and getting sentiment from the town so again when we put together report we'll probably have some suggestions for how to do the community input. And then you can weigh in if you think that's sufficient. Sean do you have any feel when we're going to be able to meet in person again. It seems like it's going to be a while. You know I think some of it depends on the governor's order went you know if he, if the governor says this is no longer allowed for that would expedite things pretty quickly. But as long as these types of meetings are allowed. I haven't heard anything in the next couple months that we're going to be meeting in person. So not July. I don't anticipate that at this point. Okay. Just as a point of order I just wanted to apologize for not being able to attend this meeting earlier. I don't know what's up with my computer, honestly, it just doesn't want to link up to zoom and I will have it here for our next meeting. So this does not happen again. Okay gentlemen, do you have any do you have anything you want to say about the timeline. I'm okay with it. Okay. All right. All right. Is that is that enough. That's perfect I appreciate the input you've given so far and, like I said we're going to, we'll start moving forward with it right away because we want to try to stick to this as close as closely as possible so if you could, if you could send us just a link to this so I can print it out from my records. Yeah, yeah I'll do that right after this meeting. Any other questions for us. I don't think so I guess the only question is, you know, was there any, you know, we may want to make this a recurring item. On your monthly meetings just if we, you know, I can let you know if it's needed but if we do get any input from the council between now and your next meeting we want to come back to you and share that with you and also make sure that it's noted as to how the survey is going so that would be the only thing I'd say is you may want to keep this as a recurring item until and we can let you know if it's not needed you can take it off. Right and just a point clarification just, I don't know if I missed it I don't know if I noted it. When exactly do we want to send out the survey if at all. No, so I mean we're going to try to shoot for May. If we can do it in May let's do it. The one piece is I want to review. Again what Ken was talking about with the sort of big items at the end of the report he put together, and then see if we want to get feedback from the council first and just make sure that we're on track with the survey, the data that the survey is going to collect make sure that we don't need any additional data. Okay, so our last at our last meeting. We discussed editing it down to just are you a resident. So are we going back to the survey that had more detailed Ken, so I understand. I haven't heard any changes to that effect. Yeah, because at our last meeting we had gotten it down to just one line are you a resident. Well, I think I, after. I think there was another draft that went out after that, if you can look, you know there was the first draft that was way too detailed based on what we're doing. Then there was a one liner draft we agreed on, and then I think I think I'm saying that we left off so that we're changing that position at this point. Well, I look at the draft I sent out after that one liner because after we decided we're going to really do the survey for a targeted viewpoint. I don't know. I think Sean you and Liz need to decide what information you need. Right, I think Liz you've got input from the board on. Oh, they've been marvelous amount of input for this survey and worked really hard and so is David so, you know, we've got a lot of material it's a matter of just put assembling it and make sure we get the questions out to get the, the void that we need filled. Liz, I'll send out that last draft I sent to you after that. Oh, I have all the drafts I just want to make sure I have the correct one that we're speaking of. There should be one after the one liner. There should be a draft I sent out after that. Okay, I'll check for that if I don't I'll call I'll send you a message and ask for it again. So Sean, is there a, is there a, is there the opportunity that we might be done with this topic. By the end of calendar year 2021. The goal is, I think the goal is to be done with the topic, I think, you know, the one way we're not done with the topic is if the council votes to do it. You know, if they, if they vote that that's the direction they want to move in then it'll be a ongoing topic in terms of implementation and then every year going forward but if they vote, the goal is to provide enough data this year for the council to make a decision if they vote not to do it. Then it won't come up again until they want to reconsider it in the future. Okay, so I would just say, I would just say that I'm obviously I'm persuadable but I have a very hard time believing that I would could be that would end up making a recommendation as a one member of this board for any for such an exemption so I just have seen that but. You know, I think it has to be made clear really clear from the very beginning that it's a rearrangement of the tax burden, not a tax break for not a huge tax break it's it's simply a rearrangement of the tax burden. Right now I totally agree that, you know, we'll probably want I don't know if you guys do does the board meet over the summer, you still continue to meet over the summer once a month. We will usually have one month that we don't meet isn't that correct sirs. Well, I think we meet as needed. So, right. Yeah, I could see us meeting, you know, early July or end of June to review again a draft of that report make sure, you know, it says with the board. You know I view this as sort of a collaboration in terms of the report between the board and staff and so, you know, want to make sure it's something that we're all on board with with the way it's worded. So you know, then we generally meet the second Thursday, that's what we've been generally doing but we're flexible. So, if you need to see us, if we need to move that June meeting back later in the month Sean we can do that. Okay, I think we have to call it a special meeting if we deviate from the standard. No, no, no, we don't have. No, we don't we do we arranged meeting monthly meetings we don't we're not obligated to meet monthly, but, but we can. We can meet later in June and call that the June meeting if, if Sean you think that that's better. The good thing is that is that David and Ken and Liz have done a lot of the legwork already. You know they've looked at a lot of the numbers and we may have to make some updates to those but a lot of you guys have been talking about it for quite a while so we're not starting from scratch so I think a lot of the time is going to be more focused on, you know, what's the process look like what's the timeline look like Liz and I can talk more about how the staffing piece would work if it was to be implemented. We're probably going to take more of the time and I think that'll be doable during the month of June so yeah we'll be in, we'll reach out about when we think a good time for that meeting might be. Okay. Just a quick comment on the recommendation. I really don't see it the role of this council to make a recommendation. This is a redistribution of taxes that should be at the council level. I personally would not make any recommendation one way or another, and I respectfully disagree. I think the assessors are going to have to. The principal assessor has made recommendations in the past on this topic, and I expect that the principal assessor is going to be asked with the support of the board about about this when it comes to the actual decision point. Okay, well let's go this great. That's fine. Let's go to craft those recommendations in a way that are, you know, maybe not a straight recommendation yes or no but are more considerations that the council should have based on the data that we pull. You know we can work on that when we get together to review it. Any other questions on this. Okay, I think we're set. Thank you. I'll probably hang on the meeting but I'll meet myself. Thank you, Sean. We're going to the motor vehicle abatements. Okay, can you see my shared screen at this point. Yeah. Okay, try to make it easy this this time I'm hoping that we've tagged everything we've numbered everything and I've had a Teresa on board we've corrected everything that we can possibly think of so I'm hoping that this will go very smoothly gentlemen. Can you, can you magnify it a little bit more. I sure can. Let's see where is my magnifier. There we go. Okay, so the first agenda item is the motor vehicles between April 6 and the 23rd of 2021. And we have. These are all 2021s there's 32 abatements on this one. 19 we had five. I'm sorry 18 we had one abatement. 19 we had five. And for 2020, holding is otherwise known as enterprise. So they had quite a few of them here. So that's why 2020 is quite heavy. But our totals pages at the top. And just get to that totals page. And it tends to she explained to me that she normally when she prints these reports, the totals page is usually the signature page and she puts that on top for our convenience, but it does kind of make it a little bit, you know, awkward to read sometimes. So we have a total of 129 motor vehicle abatements between those those fiscal years 1819 20 and 21. We have a total of 58,973. 973 and 39 cents. That is our recorded totals of the excise tax for reducing at 28,246 dollars and five cents. Any questions. Any questions gentlemen. Okay, I move that we approve the abatements in the amount of 28,246 dollars and five cents. Second, thank you. All those in favor please say aye. Aye. And can I unfortunately I'm looking at the screen I'm not looking at your is Ken waving yes on that. Yes. Okay, all right. Okay. Next, there's a second set of motor vehicle abatements. Okay, are you seeing this would you like me to blow it up further. Okay, these are the abatements between April 26 and April 30 30th 2021. We only have 14 on this one. And Lee I remember you had mentioned why is this signature on some of them. It's the way that it prints out in the number. We have 14 total abatements one was in 2020 and one and the rest were 13 of them were in 2021. We have a total of 1056 dollars and 79 cents and tax that we're reducing. Okay, any questions. I move that we approve the for those 14 abatements for 1056 dollars and 79 cents. Excellent, thank you. Second. All those in favor please say aye. Aye. Okay. Next in order is the real estate may blows up for you. These are the abatements that we went over. I did send you all a spreadsheet did you all get that spreadsheet. I did. Okay, did the rest of you gentlemen get the spreadsheet. Yes, excellent. Thank you. Were there any questions about these abatements that were processed. Obviously for each real estate reduction there's also a CPA charge reduction. So we had a total abatement amount of 284 dollars and 80 cents for the CPA charge. And 3880 dollars and 50 cents for the real estate. That was residential and 3793 dollars and 28 cents for the commercial. That's 9,957 dollars and 96 cents for those abatements processed. At the bottom of this one we can show you how many of them were processed, 36 abatements and all but remember that's two for each one. Each one gets a regular assessment adjustment and or tax adjustment and then it also gets the CPA adjustment in addition to that. And we break out the commercial from the residential, even though it's at that's all taxed at the same rate is that right. That's correct. We do have a single rate in Amherst so it is all taxed at the same rate. Now we can see here, we did also apply an exemption. So we took off 2220 for dollars and 52 cents. And that was for the ATM kiosk that was once part of the Newman Center, the bank of, I think, Bank of America was in that one. It's now a volleyball court. So they terminated their lease with that bank kiosk and demolished it prior to the tax rate so that's why that was reduced and that's the one that's there for you mess. The rest were the over valuations due to the abatements that we processed. Any questions. Yeah. The signature page. This is the totals. I'm a little confused about the difference between the abatement and the refund. I guess I'm drawn a blank here and this would. You know what I explain that. Yes, please Teresa. Thank you. And that's one of the reasons Teresa is here. She's helped me out. Hi, board members. How are you. Hi, Teresa. That's, you know, after the abatement, that's what people overpaid. So they're going to be getting refunds of that amount. So they overpaid it. See, these were done after they paid everything. So we did the adjustment and so they're entitled to a refund. Okay. Okay. And I just want to ask you guys one question. Would you guys prefer the signature signature page to be on the back rather than the front of the reports? Does it make a difference? It doesn't make a difference to me. I just want to make it easier for you guys to read it. Does it make a difference for the public? It might only because this is page seven. Sometimes these reports have people that are also in the abatement sequence. So it's not always alone by itself. In other words, this is page one, this is page two, this is page three. Sometimes some of these would be on the signature page. So it would flip from seven up to one. So it might be best to just leave it in the order that it's printed, but it's up to you gentlemen really. It's fine with me. Yeah, okay. Okay. Got it. Thank you, Teresa. I appreciate the clarification too. I move to approve those real estate of that. Those real estate abatements. Second. All those in favor please say aye. Aye. Thank you gentlemen. Next on the agenda is the personal property. We have a total of two that we went to. Bio row. My French is not the greatest. I won't plate this so that you can also maybe say it better than I do. Is that bio more row. Incorporated at lab equipment over at the UMass laboratories on university drive and they transferred those assets to the Commonwealth to UMass university. Liz, I don't want to, I don't want to interrupt. Remember that. Oh, no, I'm sorry. That was the one that we added and we removed. So that is not even. That was an error. This one. Yeah. This one was abated an error. So I had asked Teresa before the meeting why it was a minus and then a plus. So this one we can disregard. I think David and I are going to do a little more investigating on this one before we decide whether we're going to abate it or not. Because the laboratory equipment was owned by bio more row. And then they counted it as retired. So I investigated with the lease company and in fact the lease company did say that it went to UMass we just want to confirm the date as to when that happened. We're going on to the Atkins fruit basket or fruit bowl. This was the North Amherst that you abated last month. In the appeals. And that was of course, it's now another store over in that North Ham North Amherst Square district where the new apartments are. It was on the WD Kohl's land. It was my eye doctor optometry of mass PC. We had two accounts. This is a cleanup. We had a duplicate account of the same doctor. So we were moving one of them. So we have a total of $2,391 and 47 cents that was recommended to be abated or was abated. And really that's only for Atkins and my eye doctor. That's a different number now, isn't it? Pardon me. No, it's the same because this is a minus and this is a plus it put it back. But we're obliged to share it with you. Because the action was taken. But we will revisit bio match bio more row. That will be revisited in another meeting. Any questions. No. Questions can. No. Okay. I move that we approve that. The personal property abatement is presented today. Second. All those in favor, please say aye. Aye. Okay. Okay. This almost looks too big. All right. Let me explain this a little bit because you need a little bit of detail with us. Okay. So the first is our new. Our new apartments that are at 408, you know, Campton road, that's the Aspen Heights apartments. When we went out to appraise this property, it was under construction. And they, when we put in the. Square footage. The square footage was only put in for the first floor. We're adding the second floor. We're adding the third floor. We're adding the fourth floor. We're adding the fourth floor. This additional taxes for. Is, is this the. The construction site that's. That the corner of North Hampton road and Snell street. This is the one that is. Right. Where the old motel used to be on North Ham, North Hampton road or route nine. It's not, not far from. It's right in front of the evergreen. It's almost part of evergreen. It's not far from North Hampton road. I can certainly bring you up to the site if you would like me to. I even have a picture. It should add quite a bit to our tax rolls. When it's complete. Okay. We have a tax amount of $1,014 and I'm sorry, 114,788 dollars and 47 cents. We also have a CPA of 3,443 dollars and 65 cents. It's 10,000, right? It was 10,999,733. For this one. Where? I don't see 10,000. Lee, I think you're looking at the. The supplemental one. You should have revised one. Yeah, that's the revised CPA. So yeah, 114,788,47 is the actual tax. Okay. Lee, are you following? Yeah. Okay. We jumped down the one. Yep. Okay. Okay. All right. And we have not taken the vote at this time. Are we voting on this one? Okay. I move that we approve that supplemental tax warrant and notice to commit. But I don't see that number 114 on the agenda. So one below we jumped one can. I see 112 158. That that's a previous. We'll be getting to that one. Okay. Sorry. Lee, no, Lee, I'm sorry. Lee, I sent out not Lee. I'm sorry. Ken. I accidentally sent out the incorrect one. And I sent the updated one. And I just want, I sent it to you. But if I didn't, I apologize. No, you probably did. That's fine. Thank you. Okay. Yeah. I caught the correction. And I think that might be the first Mr. Theresa's ever made. I don't know. I don't know about that, but thank you. Okay. All right. Gentlemen, just by the way, you might want to wish her a happy birthday. Is that, is that today, Teresa? You're muted, Teresa. Sorry. It is. Congratulations. Thank you. Happy birthday. Thank you very much. And thank you for deciding to spend your birthday with us. And just so you know, I truly enjoy working with Teresa. She is my right arm. And it's a pleasure to work with. Thank you. I'll come to you. So you deserve it. Okay. I move that we approve that. That warrant along with the notice, notice of, it's a notice of commitment, right? No, I forget. Yes, it is a notice of commitment. Okay. So this is a tax warrant and notice of commitment. And unfortunately that was really our fifth agenda item. And I'm moving it to the fourth. All right. Any questions gentlemen about that? No. Okay. All those in favor, please say aye. Aye. Okay. And this of course was our fifth agenda item. I'm moving. Moving backwards. Sorry. This is the supplemental tax. This is for the incomplete construction. That. We had. Property that was not complete as of June, but it was at least 50% complete. So we tax for the difference. At this time of the year, we have until the end of June to tax for the difference of the completed structure. Once we get a certificate of occupancy, the real estate tax is $10,997 and 33 additional. And the CPA tax is $330 and 82 cents. And as I said, it's flipped on your, on your agenda. So this is the same property. No, this is. Yes. Yes. This is the same property. No, these are not the same property. No, these are not the same property. These are for other properties that we had that were. Completed that we recently processed. I think there was, I think there was three. Partials there and I, I apologize. I didn't send the. The list. The list because David wanted me to get that on the. Get those out and I didn't have the list prepared yet. So. So these are three properties with construction going on, on them. Yes. They had at least 50% of their property. Complete as of last June, 2020. And we have underlaw the, the obligation to issue a supplemental tax. In other words, they, they were occupying the home as a such and such date. And we pro rate it. To the date that they occupied the home and tax them to the end of the tax period, which is of course the fiscal year. So the, so the construction is completed now. Yes, it is. And this is the difference between the two, because they didn't have that structure completed for the entire fiscal period. So they had it. The percentage that was done as of June. And then this is a supplemental tax, which is the difference for the number of days between the date they got their CEO and the end of the tax period. So for this one part part of this new construction process, they're receiving two tax bills for the same fiscal period. One for the incomplete portion of the structure as of June, 2020. And one for the difference from the date they occupied or received a certificate of occupancy from inspection services to the end of the tax year. And that's what this is. Yes, it is. But these are, these are three separate parcels and, but they haven't been identified for us. Is that right? Um, they, they are not identified. And I do have them handy. If you would like me to look them up. I didn't realize they weren't. I can get though. I can get them for you if you want. Would you please Teresa? That would be great. Normally that way, at least the gentleman can see, um, which properties are affected by this change. Um, I don't know. Do we vote having the parcels identified for us? Yes. Okay. So Teresa is going to give me that identification. I actually, um, started processing the letters for these to go out to the tax payers. Um, so I'm well aware of which ones have the, uh, pro rate for taxes. I might be able to bring it up for you here. Let me see for a second. Please bear with me. Well, I'll let Teresa take care of that part so that we can. Move on. Can we, um, Maybe move on to the next, which is the lean release. And then we'll revisit that so that we can identify those parcels. Sure. Does that sound reasonable, gentlemen? Sure. Okay. So we will, um, revisit this when Teresa gives me that list of the parcels involved. And let's see here. This is the lean release, um, for the whole property. Um, it was transferred a portion of it from the, uh, chapter 61. It was only 0.62 acres that the whole family had. Um, they did it back in 2013. And when an attorney was doing a title search for Miss Riley, who has the parcel that it was merged with, um, he wanted us to release the lean that was not released, um, at the time that it was transferred to Miss Riley in 2013. Um, and for your convenience, I have the, um, This is the, the parcel it's being merged to. And, uh, you can see that it came out of the parcel that Mr. Hool had. Um, it is APR land and we also have a picture. Let me bring up the picture of this parcel for you. Yeah, those are the three this simple. Perfect. Thank you. Thank you. Thank you. Okay. Teresa just brought me that other information we were looking for, gentlemen. Okay. Um, uh, I don't know if you can see, Let me make sure I'm getting this one. Can you see this parcel that I'm bringing up? Not yet. So let me make sure this screen sharing is working. New share. Okay. If you see these dotted lines, this is the parcel that was originally for that. Um, Parcel known as 20 D 47. Um, also known as, um, That parcel I just had up. I'm sorry. This is the parcel in question. It's on Southeast street. Okay. This is a 20 B 40 84. Um, Let's see. But basically what happened was they added from, they expanded the bot, the envelope of the parcel. And this is now called 20 B 85. Cause this is where it came out of the surrounding parcel. So they, and the original envelope was only a hundred by a hundred. And then they added point. Uh, six. That's for you. Right. Correctly. 0.62 acres. At the time this was identified as a 21 C three, because it was a larger lot after it was separated and regrouped. They changed it to 20 B 85 that gets 80, that gets confusing. And it's probably not necessary to share with you, but I just wanted to make sure you were aware of that. Um, Are there any questions? Gentlemen, you're following this. I think I know where that is. It's, uh, Um, south of the, the common. Correct. Um, and there's one entrance for three different. There's actually two entrances to this property. Yeah. Now I see it. I didn't know that before. There's a mailbox. There's a common driveway. Yeah. Yes. Yes. There's a common driveway that reaches back into parcel 20 B 85. Okay. And I remember seeing the three mailboxes by that common entrance. And attorney Robert Spencer brought this to our attention April 28th. And an email he said, I am representing Margaret Riley and the refinancing of her property at 908 Southeast street. Um, which shows lot one on the attached, uh, Pursal 20 D 47. As you see, that's, that's this year. Um, on the assessors map lot one was created in 2016. By expanding a existing 100 by 100 residential area to 37,108 square feet. A lot now shown as parcel 20 D 47. So I wanted to make sure I understood. I gave you the translation of how these parcel numbers change as we move these parcels and, and, um, merge and separate. So when we have an initial, uh, parcel, it's going to have a lower number. This hundred by 100 parcel probably had a lower number. Um, When we subdivide a lot, they get larger numbers. They get higher numbers. They got a new number assigned if I, if you will. Okay. So we're essentially doing a record keeping. Um, This is record keeping message. Yes. To the Hampshire records to say that, um, Mr. Hool's family is not responsible for that 0.62 acres. That was treated in 2013. Uh, Unfortunately there was an oversight and it was not released at the time in 2013. No one was overtaxed. It was just a, a batter of cleanup on the land records at the Hampshire County registry. Um, And it was just a, It was just a, It was just a number of acres that was transferred to the Riley property. Okay. I move that we approve this release of, of, uh, Taxley. Second. Good. All those in favor, please say aye. Okay. Okay. Now we have to double back to the, um, The commitment. Okay. Um, and Teresa was good enough to give me the commitments. Yeah, that we're in question. And of course I just buried them in my paperwork. Okay. The first on the agenda is Apple, Brooke West LLC. Um, it has since transferred to a new owner, but they were the owner as of January. Um, This property was more than 50% complete. And we have completed its, um, Full value. And, uh, just like the other parcel, it's getting a percentage of tax for when they occupied the property to the end of the tax cycle. So this is like a second bill. For the completed structure, but only for a portion of the tax cycle, which is of course the fiscal year. And where is the property? This property is 19 Vista terrace. South Amherst. Okay. It's off of Bay Road, isn't it? The next one. Is a property owned by. Oh boy, I hope I can say this correct. I maybe I'll spell it for you. It's G Y A L T S E N. Yeltsin. Maybe. I'm not sure I'm saying that correctly. Um, Dole car and yes she. Uh, they are at 1380 South East street. And they too had a supplemental bill for a completed, uh, new construction. Okay. The last one. This historic reservation renovations and rental property incorporated. It's at seven P's place. And there again, he had a new construction that was completed within the set within the, uh, tax cycle. So this will issue a second supplemental bill for the completed structure to the end of the tax cycle. Okay. Are there any questions? Any questions? No. I move that we approve the, um, this, this particular, um, supplemental, um, tax warrant with the notice of commitment. For those three parcels just mentioned. Second. All those in favor of please say aye. Aye. Aye. Okay. Excellent. Are these next items? Executive session. Um, were we going to make the discussion of the solar agreements? Is it on the agenda? Um, it was a late addition to the agenda. Okay. Well, late means not within the 48. Not. With the 48 hours notice. Yes, we do have it on within the 48 hours. Okay. Okay. Um, this is. Okay. So let me bring up what I have for you. Can I just say, is there an action item that's, that's associated with this? Is there something that we're going to, we're going to take some action on today? No, sir. Um, the, um, the only thing that we're going to be taking an action on is something that we're going to address in executive session that's for, um, the personal property abatement of lease solar panels to a residence or to residential homes. Um, that's eligible under, um, chapter 59, five clause 40. Yeah. 59 five clause 45. And that gives them a 20 year exemption. For those solar panels. Um, normally we exempted it was a scrivener's error, but we didn't have to exempt it. We did exempt the rest of those. Um, and, uh, we just left one of them out. So it was postponed to this meeting. Um, but I was asked if I could, um, bring up our, uh, Solar installations and the pilots that we had assigned. Um, so I do have that assembled. If you'd like to see it. I guess the general, this is great list. Uh, I'm sorry if I asked too much detail. I was looking for a high overview, but this is great. Um, the question, does this have to be executive session? This doesn't have to be executive at all. I didn't expect it to be. Okay. Does the vote on the. Whatever we're voting action take. Does that have to be executive? This, there is no vote like that. That's really being done on this. This is just a disclosure of the solar agreements that we have. No, I mean the one action thing we have to do. So we have to do an executive session. Yes. Because it is a, um, uh, uh, application for bait. And those are right on the application as Ken as, as, uh, David has pointed out to me on many occasions that, um, those applications for abatement are considered, uh, confidential. Okay. Yeah. So it doesn't really have anything confidential on it. Okay. I think that's a good question. Um, because the application itself does say confidential, we should probably maintain that confidentiality, but that's the only thing I have in the, um, No, I have to actually, we have a personal exemption for, uh, excessive, excessive session. Okay. Rich, I'm happy. However you want to do it. Well, um, is there some, um, this is apparently, um, some, uh, in response to an inquiry that you made. Um, for what solar is going on in the Amherst. Okay. All right. Uh, and Rich, I'm getting close to time. So, and Ken, if you wouldn't mind if we could delay the discussion. So next meeting. All right. That's fine. And, um, just for the, for the purposes of, uh, Before we, we're going to go into executive session and not come back. So I'd like to discuss the next meeting date. Excellent. Um, I'm going to suggest, um, June 10th. Okay. Excellent. Okay. Same time. Yeah, that's fine. June 10th at 11 a.m. All right. Um, so gentlemen, uh, given, uh, given the, um, I'm asking, um, that you approve, uh, are going into executive session now to address a cup, a couple of matters, a personal exemption and a, um, I guess a set of abatement. Is that correct? A personal property abatement and a, uh, personal exemption request. Okay. All right. All right. Babe, we're going into executive session. Please say aye. Aye. Okay. What we have to do is, is to actually, uh, exit and go back and then go back in based on the email address. Okay. All right. And we're going into executive session at 12, 16. Do we agree on that time, sir? Yeah. Can do you, you have access to your email to be able to do this. I can't hear him. Uh, you're, you're presently, um, muted Ken. I should be able to, I sent it to my in-laws email. But if not, I'm going to go ahead if we keep you up. Okay. That's fine. All right. Thank you. Thank you. I'm going to start recording now. Okay. Okay. I'll meet you on the executive side.