 Let me speak first close my door now that we're in this meeting please. Thank you. Okay. Oh, pursuant to Governor Baker's March 12 2020 orders suspending certain provisions of the open meeting law general law chapter 30 a section 18. This meeting of the Amherst town board of assessors is being conducted by a remote participation. I just want to make sure I have to make sure that everybody is can hear and see us Ken, Ken Hargreaves. Yes. Lee Heinz. Yeah, you're fine. Liz Duffy. Yes. Okay, can you hear us and see us. Yes. Okay. I remind people the meeting is being recorded to the web and could be shown on Amherst media or broadcast on the town of Amherst YouTube channel. Call the meeting to order. I guess we start out. We should start out with following the agenda we should start out with reviewing the minutes from the last meeting of April 8 2021. Any question any additions corrections. Any additions or corrections to the minutes from any of the members. We'll have a chance to look at the minutes. Yes. Yes. Okay. I move approval of those minutes for the April 8 2021 meeting of the board of assessors. Second. All those in favor please say aye. Aye. Okay. Then let's see. Looking. Looking at my agenda. I don't see any comments. Public comments next rich. Well, yeah, I mean, any, is there anybody from the public. No, I don't see anybody. Okay. All right. Thank you. Lee is, is graciously hosting this. So now let's. Hi there. I just wanted to say that I am a public attendees. Okay. Are you, are you here to make a regarding one of the abatement or applications? This is a public attendee. Okay. Thank you. Thank you. Liz. Could you ask her to identify yourself? You know, I don't know that we, I don't know that. Alicia. You see a Duffy. We thought that was you, Liz. I don't know. She's going to be my technical advisor to hopefully improve my zoom meetings going. Okay. Does it a lot for the dance school? So I'm asking for some help. Okay. Okay. So this is a family member. Is that correct? She is my technical advisor. She does a lot more than I do. Good. Okay. Okay. Thank you. You have any assessor, assessor updates, Liz, before we go to the real estate abatement. So I point out that Lee has about 90 minutes with us and then he's, he's going to be gone. I understand. I just wanted to clarify something from our last meeting. I did mention that I had not received a reply after I told you that we were going to send it out. I think that's the only clarification I want to make sure. Okay. So I wanted to make sure that, you know, that Sean and the town manager, and I just lost you. I hope you can see me. We can see and hear you. The town manager has, is aware of our concerns and he and Sean are communicating as far as how to address this. One of the things that we were looking at is hiring temporary staff to help us with the excess work when those surveys come in. So I wanted to make sure that you were aware of that. Liz, can I just build on that real quick? This is Sean. Please. So yeah, after the last meeting, I sent all of you sort of the. The next steps for the residential exemption. And I know we, we're going to discuss it offline. And I don't know if we're going to discuss it here today, but if individually, any of you have any. Comments to please get them back to me. I think it would be good for us to discuss those a little bit more. Before we act on them. Because I want to make sure that we're on that. We're on the right track. Support in the board. So. Again, if there's any comments, send them to me individually. If we can get that on, I don't know if there's room on this agenda. If not on a future agenda and then your future. To discuss those steps in more detail. That would be great. Okay. We have a May 13th meeting. Would that be a timely. Would that be timely to discuss it then, Sean? So the only, it could be. I'm really. You know, I don't think we want to send the survey out until we discuss it. Because again, if there are any changes or any comments on those steps, it could inform what questions you ask in the survey. I know. For example, one of the. One of the questions I came up at the last meeting was, you know, have we touched base with the town council to. To make sure we're on the right track. And so. We haven't done that yet. We're, you know, that's part of the next, the plan in the next month or so is to do that. I don't think we want to send the survey out until we discuss those steps because those, again, that's part of the plan in the next month or so is to do that. And if, depending on what responses we get back, that potentially could affect the survey. So again, sort of depends on when, how, how quickly you want to put the survey out there. If you're okay waiting until after that meeting to do the survey, then I think that would be fine. Okay. What's your email address? My email. Yes. It's a mangano. My last name. My last name. My last name. My last name. My last name. My last name. My last name. My last name. Yes. At Amherst MA. And gentlemen, did you. Did you see the email that Sean's referring to that had the schedule? Yes. Okay. All right. I've been focused in on the abatement applications for this meeting. So. Let's wait till May 13th. I think that works. Okay. All right. Thank you. I'm going to go through the abatement applications and have Liz lead us through it. I was going to suggest. In order to order, to look at them in the order in which they were filed and I arranged them in the order in which they were filed. Does that, does that help at all? You know what, I made you a nice spreadsheet. I did it by name and I did it by address thinking that you would be in either one. Okay. We can do it in whatever order you want to do it. You want to take a minute and decide which one you would want to do. Okay. I have it in both name and address order. All right. I would just prefer that you lead us through them. But you would want to, you would want to put those forms that you have in the order that we lead through them. So. Is there any preference? Let's go by name. Let's go by name. All right. Okay. That's fine. I do have a complete spreadsheet and it has some notes on here and so forth. But I do have a complete spreadsheet. And I do have a complete spreadsheet of what we have here. This is not confidential. And I can share this. Would you like me to share this with you? It gives you a summary by name. And it is. Correction. I do have a couple of follow-up things because Richard said that there was a few things that came in your packet that had some questions and I wanted to just address those first. Sorry. I appreciate the deletious here, but. Oh, does she need to exit for the executive session, but we'd have to tell. No, I'm going to tell you, this is not executive session. If we don't want to use names, but we, I don't believe this is, this is not executive session. These are not exemptions. These are abatements. And I believe this whole process has to be done in public. So we're not dealing with personal finances. We're dealing with properties. Okay. This is, this is distinguishable. I believe from the exemption process. Which deals with people's finances and such, but. That's true. But the form itself, we cannot publish the form itself. The form itself is confidential. Because it does say on the top, this application is not open to the public inspection. Okay. So I cannot show the actual applications. Okay. We're looking at. I'm okay to take it. I can take leave whenever it's necessary. That's fine. Okay, Lisa. I'm just looking for your input so that you can possibly help me do better at this. I appreciate you. Copping in. No worries. We have a great meeting. Thank you. Thanks, Alicia. Yeah. I did actually reach out to our IT department and they were able to tell me why my sound was cutting out. It was a noise cancellation system. So whenever a truck or something loud went by, it was a little on the high side as far as its filter. So it just simply cut out my voice. Right. Now I'm going with the direct connect headset. In hopes that we'd be able to do that. Yeah. Yeah. So. Let me just bring this up. I have it separated by. Residential. Is my. Going with the direct connect headset in hopes that we don't get any interruptions or otherwise. Complications with hearing me. Can you hear me okay though? Yeah. For change. Yay. So. Just bring this up. I have it separated by. My. Personal property. That's the only thing that's missing. But like I said, I wanted to do a few clarifications just to make sure you, you understand what you got. Mr. Crowley. I'm going to ask that we refer to the properties. Oh, that's fine. 25 green leaves. Unit 515. Okay. It did say initially that it was abated. The value should be 180, 700. Hang on. Let me. Although we can't show the applications, I'd like to be able to look at them. Certainly. Please do. The reason this is different from the other applications you received last month for green green leaves. This one has a two bedroom unit. And the two bedroom units marketly have been going up. The one bedrooms have not been keeping pace with the two. I had them separated by. But it's not approved. And not a. And denied. So. Yeah. So you're going to see it in your approved pile, but it should be denied. I clarified that with David. And I wanted to make sure I clarified it with you. And made that correction. What number is it again? It didn't have a number on it. What address. It is. 25 unit. One unit 515 green leaves. So this should be not denied and there will be no adjustment in the value. There will be no adjustment to it. This is a two bedroom unit. And the market adjustment for two bedroom units. Was not seen in the, in the statistics. Okay. So that is not granted. That is denied. That is denied. Yes. Okay. All right. Yeah. Unsustainance unsubstantiated. Okay. So the notation at the bottom, it says market adjusted. That's incorrect. That is on it. That is incorrect. That should be corrected to unsubstantiated two bedroom. Okay. Clear as 180, 700. 180,000, 700. Okay. So that's, that's going to remain at that, at that valuation. It is. Okay. Okay. I'm going to approve these as we move along. All right. Gentlemen, you want anything you want to ask about that one? Yeah. So can we approve our signatures on that denial? Second. All right. Can anything you want to ask? No. Okay. So. So that's a. So I move that we approve that denial. There was a couple of other questions. So I'm not interrupting, but we had one question on Indian pipe. Wait a minute. What? Is that a number? That is. Number two, two Indian pipe. Yeah. Lane, I should be specific. Yeah. Hang on. Yep, I got it. Unfortunately, my copy came with the numbers and unfortunately yours did not. Okay. I'm sorry. This is a question from which one of us. I believe you asked this question. No, I, I didn't ask any questions about that one. And we're good with that one. This one was approved, right? This one was amended. Yes. Okay. So can I just, I didn't go as far as they wanted us to go because. The market that they paid for that particular property. Didn't substantiate any additional adjustments. There was a correction to an open porch that they had that was considered living area. So I did make some adjustments to this adjustment to the style. It wasn't a Georgian. And they did make a substantially lower purchase value, but it was a cash sale. Okay. So here's the problem we're having already Liz is that. I assume that we're all talking about the same numbers. So the updated value was 95,900. That's how much we took off. Yes. Okay. So adjusted value 701,000. By the way, just for the record, this is 22 Indian pipeline. Right. But the adjusted value was 701,400. And then there are, then you've calculated assessed tax abated tax. But there is no, I see no, no CPA surcharges also abated. I did not put those on there. I didn't know that they were appropriate because they weren't on the form, but I didn't notice David had put some of them on the green leaves. I do have the CPA adjustment. So the CPA original amount was 458 and 54 cents. Who reduced it $63 and 6 cents. And the end result is $395 and 48 cents for their CPA. Okay. So the CPA numbers. Okay. So we're not, we can't see them, but would you just read them? I can actually bring this up. The only thing is, is it has the names. I'm ready. I'm ready to just approve the, approve the abatement with the appropriate CPA surcharge abatement. Yeah, I am too. All right. You ready to do that? Can. Yes. All right. So can we move, move to move the, our signatures on the granting of this abatement in, in the amount that the Liz's in the amounts that Liz has indicated. Second. Thank you. All those in favor of that abatement and 11 Indian pipe lane at granted abatement. Okay. All right. Okay. So we're moving along now. Excellent. Okay. Was there a question on 51 station? I had a question about it. Yes. That was one. Let me just bring up. I think that was the one I was saying that I have the numbers, but you said that there was short one. Okay. Okay. Okay. Okay. This is the one 51 station road where the, there were no abatement. There were no numbers on the back of the form. Yeah. I don't know why there wasn't, was there even the disposition application? Was it blank? Do you have copies of the, do you have copies of the forms? I do have the, I do have the forms. Well, if my screen will keep cutting me out. I do have the forms in front of me. And I can certainly give you those numbers. It was granted with no numbers. I actually granted it. And I did fill in the numbers. I do not know why it must have been a different, because we made copies of these. So they must have copied. They must have done one of the ones that we copied that didn't have the numbers. And I apologize for that. The actual assessment. Was 688 400. We did reduce it. To 605. That's 605,000. Okay. So that's a total number of 80, 83,400 was the reduction. Okay. The tax was originally. 15,000. $20 and 89 cents. The adjusted tax. Is 13,201. With an abated amount of 1,890. We did reduce it to 605. That's 605,000. And we did reduce it to 605. With an abated amount of $1,819. And 79 cents. 1,000. $1,819. And 79 cents. Okay. So that one will also need to get an abatement of the CPA surcharge. The CPA surcharge amount was 386. 93. Okay. But I'm going to just, we're just going to allow you to calculate those. Okay. And I will send you the, the summary of the results gentlemen. So that you'll be able to view them. Okay. But we're voting on, we're voting on them now. So. That's correct. But when you get them at the follow-up meeting, it'll actually say what address it is. Cause I want to make sure you have a little more information. I don't really like those summaries that come out of unis. It could use a little more detail. Any questions about this one, gentlemen. Yeah. Oh. Can I, can I say something real quick? Sure. So I just wanted to double check and make sure that if, so are these abatements that you are considering or ones that have already been granted. No, these are ones that we're granting today. Granting today. So, you know, Lee might be right that this should happen in an executive session until they are granted. I just, you know, I want to be ultra careful on that. You know, there's nobody in the attendees list as of right now, but you know, we will, we will post it. I guess I would defer to what you guys have done in the past, but when I look at some of the stuff I've seen online, it looks like it should be an executive session until it's granted, but the deliberation of applications and can be an executive session for applications for either exemption or abatement. I'm looking at it. I look at the open meeting law and I don't see anything that. When we look at exemptions, we're talking about people's personal finances. I think that's, I think that's a different. But I think we're talking about properties here. I think it has to be in open session. Yeah, I'll defer to the board. I just wanted to raise, you know, you guys have done this for the past couple of years too. So I would just say if you, if you've done it this way in the past, that's the way I would continue doing it. Yeah. You say that we generally have, we've generally done these in the meeting room and no one, I think we had one attendee once leave you remember. We had. Yeah. Yeah. It was one attendee. Okay. Okay. I just, and maybe before we post this. We show, we can get clarification just to confirm. Yeah. Yeah. That would be a good idea. Yeah. It's definitely very clear that nobody can see the application except for you and us. No, the public can't see the applications clear on that. None of that has been published. So the question is, but I mean, I think Sean's raising a good question, which is because we're looking at applications that can't be disclosed. Does that, does that take it into executive session? And I just, I just wanted to make sure that you've made sure that you've made the application clear on the public. I've made a call to open meeting law and I don't see that. That this falls in that category. Okay. I'm sorry, the various categories, but you know, I made, I did make a call to the attorney general about this. Several weeks ago and got no recall back. Okay. Well, like I said, we can, we can try to get clarification. Just to make sure we do it. Either reinforce the practice now or if we need to make an adjustment, I just want to do the right thing. Yeah. Just a clarification. If the board has any legal questions, I can also refer to the administration to reach out to our legal services so that they can follow up and check for whether it's under FOI. I know in some places you can call FOI directly. Very helpful. I would just say that if we aren't doing abatements in public and we're not doing exemptions in public, we're not doing much of anything in public. So it's kind of what we do. That just doesn't really sound right to me. So my sense doesn't sound very open, does it? My sense is that these need to be done referring to the property and not the property owners. That makes sense. Which is what we're doing so far. Yes. One housekeeping thing for your office. Absolutely. All these need to be stamped when they come in. Were there some that were not stamped? Like this one right now. Which one are you looking at, please? The one we just need to one lane. There was no stamp. 51 station. Oh, I'm sorry, 51 station, right? Because we only have three months to approve these. That's right. This one, if we get this via email. Well, it still needs to be stamped when it comes in your office. OK. I agree with that. Unfortunately, I mean, a lot of these are still. Yeah. I hope all of them are stamped. Well, they're not. No, yeah, there's one another one I'm looking at. 472 North Pleasant. Because the rule is if it's not approved within three months, it's assumed to be denied. That's correct. Well, you know, I'm going to say that doesn't. OK, if I could see that rule, I'd like to see it because that doesn't really make due process sense to me. You know, you know, if I could set rich, I can send it to you afterwards. OK, all right. I know that we have three months. There's a 90 day. There's a 90 day limit on a notification after we've ruled. Oh, no, there's 10 days. OK, all right. And days after your rule, your training is fresher than mine. So no, I just picked it up in my book. All right. Thank God for guides. No, it might be on date, but I do believe it came in in the month of February because it is dated February. Oh, I have a envelope. I have a envelope. Yes. The exact date was February the 1st. OK, same date, you signed it. Oh, actually, it was entered in. It was posted February 1st received by us February 3rd. So I do have it stamped. Let me turn off this background hider because it's not doing us any services when I'm trying to show you anything visual. Sorry about that. You get to see my messy office. Now I'm getting distracted. Have we ruled on Station Road yet? Yes, we did. Yes, we did. But just to clarify, the date of receipt was February 3rd. OK. OK, I'm sorry. Do we vote on those numbers on Station Road? Yes, we did. OK. Yes, we did. I was going and we did Indian Pipe, correct? Yeah. OK. That was stamped correctly. Can we go on to alphabetical order by street then? Just tell us which one you want to look at. Yeah, just tell us. OK. Well, there was a few that were denied. Do we want to go through those first? Sure. Yeah, they're probably more complicated. Well, they're OK. So Blue Hills Avenue, 30 Blue Hills Avenue appeal. Their assessment was 429 to OK, wait a minute. OK, let us give us a chance to pull the paperwork. You take your time. You tell me when you're ready. What's the address now is three zero Blue Hills Road. OK, got it. I actually looked at some pulled up some of these online to look at them today, at least the outside. OK, I'm ready. I did physical inspections on everything except for interiors on all the green leaves. I did do one interior inspection on a unit at Greenleaves, but I did not do all of them. I did exterior inspections, just so you know. The first one, though, is Blue Hills Road and Blue Hills Road. I went out there. There was a few things that needed to be corrected and added to it, not removed from it. I did make some minor adjustments, but because it actually increased the assessment and they paid 20 percent over the assessed value to purchase it in 2001 in April, two thousand and twenty one twenty twenty one. They didn't warrant the reduction. However, they were comparing themselves to the other capes capes that were in the neighborhood, but those homes were not comparable. I also saw some adjustments that needed to be done to those homes. So I'll be doing a review of Blue Hills Road as part of our evaluation. But I would recommend denying this application. So the assessed value, there was no adjustment. The assessed value was four twenty nine two. I recommend no adjustment to this property this year. Their purchase price was five hundred and twenty thousand nine hundred. So the references to other properties in the neighborhood you thought was unconvincing, is that correct? The the reference that they made was to one fifteen Blue Hills. And while I think that that property needs to be corrected, overall, the comparison to like properties was not valid. They did actually have a warranted assessment. Any other questions, gentlemen? No, no. All right, I move that we we approve this denial by the principal assessor. You second. This is for 30 Blue Hills Road. All those in favor, please say aye. Aye. OK. Housekeeping, let's just. Yes, certainly. Do you keep notes that you inspected this somewhere else besides here? I actually have them in the spreadsheet and I actually put them in the record. So if somebody should come back again and I will get to one of our commercials actually that has a few properties that will be revisiting that property, even though they appealed this year. OK, but this this one you didn't expect, you said, right? I didn't expect this one. They were very cordial. OK, so there's no indication on here you did. But you said somewhere else you have. I have a list of those and it says when I inspected it. OK, fine. The inspection actually took place April 6th. And they were like I said, they were very cordial. They let me do a full inside and exterior inspection. But the only thing I saw that was out of the ordinary is they have extremely small garage and the floor needs to be replaced. But they put a whole new top on this house, making it from a cape into a colonial. And they renovated all of it. Thank you. No problem. So have we accepted that one we did? Yes. OK. I'm going to go on to 263 Grantwood Drive. Is this denied or this is denied? Hang on there. Must be at the back. OK, I'm I'm missing. OK, yeah, I'll see that one. Yeah, it's it's the owner lives at Rocky Hill Road. So that's true. It gets confusing when they live in town. Yeah, OK. I'm not. OK. I'm going to see it. It's Isaac. Well, I don't want to. Yeah. Does any of the other the other two of you see that one? Yes, I don't either. The owner lives at 103 Rocky Hill Road. OK, I've got it. Oh, here it is. I'm sorry. Yeah, I got it. I got it. I got it. This was a property that was bought out of foreclosure. It was completely gutted after water damage before it was sold. And the owner has not allowed us entry. I recommend denying this property's claim for reduction. It is valued at three hundred and forty thousand. And, you know, just for the fact that I can't get in to see what they've done because they've completely renovated this home. And it is in a sought after neighborhood. It's a lovely neighborhood. I did take pictures of the exterior of the home other than mold, you know, off the back. You can use some power washing. We usually don't adjust for that kind of thing. It looks like it's got good bones. It's in great shape, sighted. Did you actually talk to Mr. Chao? Mr. Chao has been communicating by phone and by email. I personally have not spoken to him. Staff has spoken to him. We did encourage him to send interior photographs or to allow an interior. And he declined. I think he has tenants in there. And that's what it seemed like when I went by. This is an investment property. You mean like students? You can't speculate. Tenants. OK, so it's unsubstantiated. All right, gentlemen, any other questions about that one? No. No, I move that we we approve the denial by the principal assessor of that abatement application for for two sixty three grant would drive Amherst. Second. All those in favor, please say aye. We'll bring our signatures on that application. OK, move along. The next one is 500 West Street unit 19. A place of reference. 500 West Street is around Mission Canteen Mount Holyoke Drive area. No, it is. OK, there's been a sorry. I think there is there more than one at this at this location. I think there might be. Maybe not. No, I only had one. That's another one. I only had one for West Street. This is tax bill number twenty six seventy three. It's hanky where I'm trying to stay out of the names. OK, 500 West Street. It is a condominium. Liz says, please see a tax and there was no attachment for me. What she does, she sent pictures of the interior. And that's not something I can put out there for you. That's fine. It's a standard condominium. There wasn't anything that was extraordinary. The the woman did, however, you know, cooperate with that. And she pointed out one particular sale and she was trying to back into it using cost method, doing the price per square foot. She was saying that unit six had sold in twenty and that I'm sorry, October 28th of twenty for two hundred and forty thousand. And she said that she felt that that two bedroom for two hundred and forty thousand, she felt her her particular property, which is a one bedroom, bath and a half, should be lower than we currently have it. I did more research on this property. We've had actually three sales since the revaluation. And it does support the value that we have on there. OK. There are there other units that are literally identical in that complex? And they are there assessed accordingly. The same. OK. Yes. Any questions, gentlemen? No, no. All right. I move that we approve with our signatures the the denial of the application for 500 West Street number 19. Second. All those in favor, please say aye. Aye. Excellent. OK, moving along. Going up, we did Indian Pipe. Good. The next one is 1055 Southeast Street. Yes. Hang on. Tell me when you let me. Like I said, I'm here to help you. I've already gone through these a million times. This is this isn't a denial, is it? No, no, this is granted, not necessarily granted to what she wanted. But I think that I came to a fair assessment. I do expect this will get some renovation in the future. That is her goal. And it will bring it up to the value that we had. But at this point, it's really not there. I had difficulty finding this property. Oh, I did, too. And I was glad that she was looking for me. I'll tell you where it is. When you're in South Amherst, you know, months in libraries and the streets intersect. She is right in that intersection. OK, has a very short front yard, but she has an enormous cider bar that's attached to the house. It was built across the street from the church, right? It's right. If you were looking at the green where the intersection of Southeast Street is with. Chase Street, Chase, exactly. She's right in that corner there. Her driveway is actually on is it middle? Yes. Your driveway is actually on middle. OK, so so facing the green. She's got traffic on three sides. Yeah, OK, no exactly which one. Yeah, although it's not always heavy, she does get quite a bit of traffic on all three sides. And what I found with that particular home was it needs some repair. And I felt that, you know, it's a it's a center chimney colonial. The chimneys aren't working at this time. It needs some foundation work, which is going to be expensive. And I really thought that given the condition, I made a small adjustment to this house. We had four hundred and ninety nine thousand three hundred. She did want me to go as low as. Well, you can see it on that paper there. I did not just change ownership, right? Not too long ago, it did. She purchased it in July 22nd, 2020, she says. Yes. And she paid four hundred thousand for it. We had a value of this property at four ninety nine three. It was on the market for an extended period of time. I did reduce it to four fifty five hundred. That reduced it forty eight thousand eight hundred dollars. OK, Liz, we're going to need you to add the CPA charges that I don't think that has to be on the record, but the CPA surcharges also have to be evaded. All of the CPA charges I will abate and I do have a spreadsheet to to share with you. But OK, had the systems go down and I was hoping to send it to you sooner. So with the proviso that the CPA surcharges will be added to this, I move that we any any questions from my from the committee on the board. OK, I move that we approve this of the abatement on this property, the abated abatement of forty eight thousand eight hundred dollars on one ten fifty five southeast street. Second, second. All those in favor, please say aye. Aye. So I'm sorry, you actually looked at you looked at this property, Liz. I physically looked at this property. Actually, I physically looked at it twice. OK, OK, next one. OK, the next property I have is one to eight state street. OK, this is a North Amherst. Correct. Was this approved? This is a small adjustment. He wanted me to make a substantial, the couple wanted me to make a substantially higher adjustment. One twenty eight state street. But I felt that looking at the property, I mean, this is another one like Blue Hills where there's a lot of Cape Cods and they're defined by story height. It's kind of it's kind of difficult because a lot of times folks look at the Cape Cods and they see only the front and they'll see either it looks like their house or they don't look like their house in the back. They have a full shed dormer or none at all. And when the gentleman was pointing out what he felt were comparables, I did look at them. And in some cases, it really needed to be corrected, the comparables that he pointed out. In his case, he had an expanded attic. And I know that doesn't that may not mean a lot to you. But in a Cape Cod, the roof that's just like this where it's just a gable, it's considered an expanded attic when they put the full shed dormer on. That's when it goes up like this in the back. Then it becomes three quarter story or I'm sorry, half story, half story. So his went from being an expanded attic to a half story. Also, I added two wood decks and I did reduce his condition. I felt while the home was in good condition, I didn't feel it weren't an excellent condition. So it after I did all my adjustments, we reviewed the entire neighborhood. Stephen actually came with me and it's much like Blue Hills. It needs to have a full evaluation of those those homes that he had compared to. I think many of them are improved and maybe we didn't get the story heights quite right, but I did take pictures. That'll be happening for twenty twenty one. So I'm sorry, twenty twenty two. OK, yeah, we do have an assessment of five nineteen two. I reduced it five five five five five thousand dollars. That's that's three nineteen two. I'm sorry, three nineteen two. We do stick five thousand to three fourteen two. OK, the taxes originally sixty nine sixty four ninety four was reduced to one hundred nine ten cents to make the adjusted tax six eight fifty five and eighty four cents. That's six thousand eight hundred and fifty five and eighty four cents. So once again, the CPA surchargers needed to be added on to that. So there's an abatement in the surcharge. So and so subject again to the proviso that those numbers will be added on to the to the to the assessor's ruling on this. Any questions, gentlemen? No, no. OK, I move that we grant the abatement of five thousand dollars for the property at one twenty eight States Street Amherst. Second, all those in favor, please say aye. Aye. So our signatures will go on that. That application. Next one. OK, and we went over fifty fifty one station avenue earlier. So I'm going to take that out of the mix. The next one I'm moving to is four ninety middle. Hang on for approved or denied this. This was approved for a small reduction. I think I think we've been through the denial. Now I think no, there's there's still some other stuff. The more OK, yeah, but that's in the commercial. Yeah, OK. All right. And. What was it that we adjusted in this? Four ninety middle, four nine oh, middle. I did physically go out to this home as a brand new home. Lady, you're doing a job up to us. I got it. OK. So. Four ninety middle street has an assess value. Well, let me just back up a little bit. This was a new purchase as a new home. And I did go there with Steven. I did run the comparables. It was a little high. So I felt that it was in could receive a slight adjustment. I reduced the grade on it from a to a minus double a minus. So it was just a great down. And it changed the assessment by ten thousand five hundred dollars. And the original assessment was five twenty six nine hundred. It's now reduced to five sixteen four hundred. For a reduction of ten thousand five hundred. The original tax was eleven thousand four ninety six and ninety six cents. It was reduced two hundred and twenty nine dollars and eleven cents for an adjusted tax of eleven thousand two sixty seven and eighty five cents. And there's some CPA numbers there, too, right? There are CPA numbers on this one. It's David knew enough to put them on there. I unfortunately did not. CPA originally was two eighty and seventy three cents. It was reduced to two seventy three and eighty three cents. Oh, no. OK. All right. OK. I think that's eighty three. I think that's right. Yeah. OK. OK. Any questions about this one? No. I move that we grant the abatement. By the way, I just want to point out here on this one, the assessor abates it more than the person requested. Yes, I did. Just just for the record on that. OK. One of the reasons I did that is the the taxpayer. It should be within the realm of the sales ratio. Our sales ratio was point nine six. So if you take that sale price and multiply it times point nine six, you'll see it's a little high. OK. So that's why that's not a large adjustment, but it was wanted. OK. I move that we grant that abatement of ten thousand five hundred dollars on the property at four ninety Middle Street. Second. All those in favor, please say aye. Aye. Aye. OK. Moving on to Ten Summer Street. I took a look at this one. It's it's it's got an interesting location. It's got a heavy, heavy traffic in that location. It's a lovely home, but I've seen that. Interior, they've done some non historical adjustments that didn't didn't quite fit. I made some corrections to it. Initially, let's see here, I think. And I David actually helped me with this. We had a very good depreciation code on it and we changed that to average. And I think it was warranted. This one was an assessment of three fifty five three. We reduced it seventeen thousand six hundred. When adjusted value of three thirty seven seven, the original taxes were seven thousand seven fifty two and sixty five cents. We reduced it three eighty four and three cents. So the adjusted tax is now seventy three sixty eight and sixty one cents. So that one also needs a CPA surcharge abatement. Yes. All right. So subject to your calculating that and adding those numbers. Any any questions from anybody from the committee? Do you have those calculations? Should you require them? That's I'm just I'm ready. I'm going to delegate the math to you on the CPA surcharge as long as you as long as it gets added on there, you know it. I never get past Theresa without doing the proper thing. She keeps me. She keeps me organized when it comes to doing those processes. When we get done with these, she is the one that actually data enters them into the billing system. All right. OK, so I move that we approve that abatement of seventeen thousand six hundred dollars plus the plus the abatement of the CPA surcharge. Second, ten summer street. Right. Second. All right. The last of the residential. All those in favor, please say aye. Aye. Aye. OK. Sorry. The last residential is eleven Winston. This is an echo hill there. The condominiums I did do a personal visit on. March 24th. This property. Don't normally adjust for condominiums, but she had a finish basement that was not finished. So I had to correct that. She had like she had electric heat, not gas heat. So I had to correct that. And she has some seasonal flooding due to some soil erosion outside of her unit. So it's it's damaged it a little bit. So I felt a minor adjustment was in order for this particular unit. The original value was two twenty five six. I reduced it eight thousand three hundred. The value now is two seventeen three, if you agree. The tax originally was four thousand nine hundred and twenty two dollars and fifty nine cents reduced to one hundred and eighty one one I'm sorry, one hundred and eighty one eleven and the adjusted tax is now four thousand seven hundred forty one dollars and forty nine cents. OK, and that one also gets a CPA surcharge that needs to be evaded. So that I think we'll just delegate to you to add those numbers. Any questions about that one? No. No. All right. I move that we approve the abatement recommended by the principal assessor at eleven Winston Court. Second. All those in favor, please say aye. Aye. OK. The next section we're going to go to is the commercial, and I think we should probably do the denied as we did with the residential first, wouldn't you say, gentlemen? OK. Now, three of these property are owned by the same conglomerate or the same coalition is a family group. It's the Gillan family. They have 150 Fairing Street under 150 Fairing Street, LLC. Yeah, I don't don't have that application. I'm sorry. But I don't know. Gentlemen, do you have that 100 Fearing Street? Yes, 150 Fairing. Theresa said to me that that was probably the situation with that one, that one of you would not get one. Right, so I'm just going to stay out of this vote and let the two of you look at this, because I have two copies of it. That's probably why you didn't get one, Richard. That's right. That's what happened. I'm so sorry. I did push her. I really did. I'm so sorry. The properties for. Let's see if I say what we're going to do first. We're going to do the Gillan's property at 150 Fearing. OK. Do the two of you each have one? No. Yes. So glad to hear that. I have two. I can kind of talk to them all as as the same kind of comment. Basically, the vacancies that the Gillan family proposed for reducing their value are affecting. Can we can let's just talk about let's just refer to it as the owner. OK, the owner, the owner presented income and expense statements for the impact of covid. And he has a five percent vacancy that he's experiencing overall. Most of his properties. So let me let me just ask you a threshold question here. Certainly. Are you allowed to consider this for for property tax abatement? Oh, yes. Yes. If someone has substantial abate, some substantial. Reduction in occupancy. That's a change in its and its market value. However, it has to be substantial enough to make it adjusted. And it has to be in the timeframe for the period that we assess for 2020. One. OK, all right. Unfortunately for this applicant, it won't affect this particular time period. We did explain that to them. I, as you know, I'm sending out income and expense to all commercial property owners such as such as this these property owners to ask them what their income and expenses for both 2020 and 2019 so that we can see how covid has impacted them. So it's the same reasoning for both. There's actually three properties. Great. I know. Yeah, there's. Well, wait a minute, let's let's talk about it one at a time. So let's let's stick to one fifty faring. It's under one and I had a million two ninety one two hundred on that one. All right. So I'm not I'm not I'm not voting on this one. Two ninety one seven hundred. Right. I have double check. Maybe I made a mistake. It's two ninety one seven is what's up. You know, I typed it into my spreadsheet. I'm sorry. Thank you for pointing that out. I'll fix that right now. Well, I don't have any questions. I don't have any other questions. I vote to approve the denial. OK. They all those in favor, please say aye. Aye. So that's that's two signatures. That's correct. All right. I'm just going to make a note of that. And I do apologize, Richard. I really did think that we had it all together. Well, I think you may get a bag on the other. And now four oh nine main. I'm just going to make a note here just a second. Well, for the record, that's for the record, that property is the address is what? The property is one five oh fairing street. And the tax bill number is nine. I'm sorry, nine, nine. OK. OK, moving on. The next property. Is Main Street 40401 to 40409 Main Street. And the tax bill number is tax bill number on this one is two three three nine. Now, I have four copies of that application, gentlemen. Do you any of you see that? What's the address again? It's 401 dash 409 Main Street. OK, I got it. You got it. That's great because that makes a quorum. Lee, I have it. You do. OK, so I have four copies and you all have copies. It's the same twenty three thirty nine is the tax bill. That's correct. OK. This is the same situation that applies. They got the five percent vacancy that they had mentioned on this property. I did physically visit all these properties, by the way. I inspected them on January 29th. And the properties are really getting affected, not by the previous years that go into making up fiscal twenty twenty one. It'll affect fiscal twenty twenty two based on the COVID reductions. Liz, a general question on commercial property. Yes. I mean, do they actually they're going along say 100 percent, they drop down to 80 percent so they can appeal for one year. And then the next year they go back up to 100. You readjust them back up. I can. I certainly can. It's not a long term type thing. No, it's a temporary situation. OK. Yeah, I mean, it'll be self-evident when things start selling. You know, if we ever get anything on the marketplace, because as you if you've looked at Loopnet or any of the commercial ads for commercial, not much is available. So it's a tough market to discern here. But we do when we get the income and expense, that's a usual telltale as to how the market's health is. OK. So I need his income and expense. Yes, it is. I'm so sorry. I should be clear. The assessment for this property is eight hundred sixty three thousand eight hundred. No, I don't have that. Oh, I'm sorry. No, I don't. I have one million four or five seven hundred. What happened? Yeah. Oh, I went to the other property. I'm sorry. I jumped a line. One million four or five seven hundred exactly. OK, so this is a denial. Yes. All right. Any questions, gentlemen? No. All right, I move that we approve the denial of this abatement requested abatement at 401 dash 409 Main Street, a tax bill to two three three nine. Second. All those in favor, please say aye. All right. I do have one more. It is twenty four to twenty six South Prospect Street. OK, I don't have that one. I have a South Prospect. South Prospect Street. And you want that one? No, I don't have it. So we don't have form for that one. Does anybody have it? I don't either. No. I know initially we thought it was a duplicate of one of them because they had it listed under the one of the names that was similar and it wasn't the right name. OK, so you don't have that one. I can give you the details, but it is part of that group. It is that same type of building. It's a twenty four to twenty six South Prospect Street. Is this the same owner? It's the same owner. It's the same ownership group. They have a different LLC or in this case it's a trust. You're recommending a denial on this? Yes, I am. It is the same situation. So there's nothing about the property specifically that this is really about that they can say argument, is that correct? It is exactly the same argument. OK, the impact is to fiscal year twenty two, not fiscal year twenty one. And they should receive an adjustment accordingly for fiscal twenty two, but for fiscal twenty one, they did not experience the reduction in that year. OK, I'm going to move that we have sufficient information to rule on this one, given it's the same set of facts regarding the property. I'm fine with that. OK, me too. All right, so that's a second. So what's the tax bill number? Let's just put it on the record. What's the tax bill number? Let's see. I have the the unique ID number. Let me look it up for you. Did not have the attack. Are you are are you able to look at the actual application for this one? I thought it was in my file here and I don't see it in my file here. I do know it came in. I personally took it in. But the the Gillins gave me a monster amount of paperwork. Let's see. I'm feeling it got stapled to one of the other applications, and I only asked them to copy the first page, the actual at the payment application. So do we have the address again? The address. This is twenty four to twenty six South Prospect Street. It's map fourteen a parcel to eighteen. OK, I think that's sufficient for us to vote on that. So that's that we approve the denial of that application for the payment. Second. All those in favor, please say aye. Aye. OK, I have one more denial. This one is at six, six, eight mean street. Unit forty six. Tell me when you have it, gentlemen. Yeah, what tax bill is this? This is tax bill one, two, nine, one. OK, I don't see this one either. This is Salem Place. I've got a bunch of Salem Place, but I don't have that one. I've got six, six or Main Street. Now, that's a different I've got it. I've got it, too. And don't be confused that you might think there's a duplicate. Two of the applicants have the same last name. I don't have this one. I have it. Oh, there it is. OK. Oh, thank goodness. OK, so the three of you have it. Good. Yeah, that's good. This particular property is a little different from the other commercial properties that we adjusted at Salem Place. And I felt that we should not adjust this particular one because the reduction was unsupported by his appeal. This, again, is a vacancy similar to the other three that we denied vacancy due to COVID. And the property is a standalone and he just bought it in 19 for one hundred and twenty seven eight. And our current value on it is one hundred and ten one. Stephen went out with me. I went out previous, but he went out to take some pictures as well. This is even enlarged in nineteen ninety nine. This particular unit was enlarged and it got a full shed dormer on it as well as being a standalone building. It is not affected by the disrepair of the older home. That's completely different. And it is on your occupied. Questions, gentlemen. No, correct. The assessment is one hundred and ten thousand one hundred. I recommend no reduction. OK, I hope that we approve that. Niall of the requested abatement for six sixty eight Main Street. Second, all those in favor, please say aye. Aye. OK, I just want to point out that we're at twelve fourteen and we're up against Lee's twelve thirty. We can keep on working, but I just want to make see if we can get as many of these in before Lee has to leave. I think we can we can knock out an awful lot of these now because the rest of them. These are all approved, right? These are all approved. These were for the Salem place. There's just one that's a little unique, Mr. Mr. Ralph Cohen, call me from California. Can we stay away from the names, please? Oh, I'm so sorry. What's the address? The address is six six four Main Street and it is unit fifty four. His bill number is one two nine five. OK, I did a physical inspection on this property and the dimensions that we have on it did not match the dimensions of the the plan or what I physically saw. It also had some disrepair in this building that's going to affect the next few appeals in that building. I think that once they repair, make those necessary repairs, it will increase the value. But in Mr. Cohen's case, his dimensions were off. What a bit, actually. His initial value was ninety two five. I reduced it thirty one eight to sixty thousand seven hundred. It is a second floor unit. And I will remind you that this building does not have an elevator. OK, I I hate to admit I don't know this, but does a property like this get a CPA surcharge? It does and the CPA surcharge is in my chart. But unfortunately, I did not put it on this one. The others do have it. OK, so we can show. So there's a surcharge that needs to also be abated on this property. Is that correct? That's correct. That is correct. Delegate to you to calculate those numbers. Any questions about this one, gentlemen? No, no, I move that we approve the abatement at six sixty four main street. What's its unit number? Unit number five for fifty four tax bill number twelve ninety five for an abated abatement of thirty one thousand eight hundred dollars. The abatement. Second, do I have a second? All right, all those in favor, please say aye. All right, OK. OK, I'm going to give you a minute to put those Salem place that are remaining in order. Well, OK, I just want to point out that on one of these, I got two different forms, I got different assessor calculations for the same for the same bill for the same. I'm sorry, the same pair of bills. Maybe that's it. Is that for what units are units? Fifty seven fifty eight. OK, that's the same owner, but there are two different units. OK, there will be two different calculations. There will be two different calculations for them. But we're going to need to know which goes with which. I certainly make that very clear. All right, let's start with unit sixty six six four main street. Well, OK, well, actually, no, I'm sorry. That's not what I wanted to do. I wanted to start with fifty three. I'm sorry. I did say that we were going to go by location. What's the tax bill number? The tax bill number for. Fifty three is four nine six oh. OK, OK. And that's unit number. Sixty three sixty three. OK. This again got an adjustment for correcting square footage and condition. No questions. No questions. OK. And the and the CPA numbers are on there on the back. Yes, they are. All right. All those in favor of of applying our signatures to this adjustment for sixty four main street unit sixty three favor, please. I I OK. And the next unit on the agenda is fifty five, I believe. OK, that's tax bill five six five five is the tax bill number. This is the same situation. We did correct the square footage and we did adjust the condition. OK. I don't think I have that one. It's tax bill one, six, five, five, six, six, four main streets. Oh, OK, I've got that one. OK, got it. OK. So did you visit these units, Liz? Yes, I did. All right. Yeah, I physically went into these buildings. And it's one of those situations where the condominiums that were built later, they have to all vote on whether they do repairs and the older building is getting a little off. OK. I took some pictures of it. I can certainly show them to you. No, that's all right. All right. OK. So and you've got the CPA numbers on here, the evaded value. Yes, that was a nine hundred dollars. Yes. Right. Any questions about this one? No, these are all the same building. Gentlemen, I move that we we approve the abatement. The principal assessor has recommended for six or means briefs week 55 second. Please say aye. Aye. Thank you. The next one gets a little confusing because they have two units on the second floor. Fifty seven is the first one I'm going to do. And the application will say fifty seven and fifty eight. So it looks like you're getting the same application twice. And I do apologize for that. Well, that's number fifty seven should have an assessed value of three hundred. Hang on. Hang on. How much? Twenty two three hundred. So if you look at the first figure she puts on the form. Yeah, that's the number we're addressing. OK. And which unit was that? This is unit five seven. Five seven. OK. And the other one is fifty. That's tax bill twenty four sixty five. This is twenty four sixty five. Yeah, I'm going to circle that too, just so I don't mess up because they are different assessments. Right. But she writes the same things on both of them. She does. But in this particular case, we corrected the square footage and the condition as well. OK. So let's let's get these first. First of all, twenty four sixty five. OK. As an assessed value of twenty two thousand three hundred. The abated value was nine hundred recommended by the principal assessor. And then the assessed taxes and CPA charges flow from that. I move that we approve the abatement on tax bill twenty four sixty five unit fifty seven at six sixty four main street. Second. All those in favor, please say aye. Aye. We've got a second tax bill, but that's for the other unit. That's fifty eight. I'm assuming that's tax bill number twenty four sixty six. That's correct. That's an assessed value of thirty seven thousand two hundred. Anything you want to say about that, Liz? It is the same exact situation. And basically the square footage was adjusted and the condition was corrected. OK, so the abated value was four thousand five hundred dollars. I move that we approve the abatement by the print recommended by the principal assessor for that unit. Second. All those in favor, please say aye. Aye. Next property. Is at six six four main street. OK. It is recommended to abate this unit. Corrected the square footage and condition. The assessment is sixty nine thousand three hundred reduced to thirteen thousand two hundred for an adjusted value of fifty six one hundred. Anything else you want to say about that? No. I can't think of anything more to share. OK, I'm sorry. So are these these are essentially offices? Is that right? They're small offices, yes. And they're they were in a very well known person's house. If you if you go down main street from the town hall on the left hand side, you'll see Salem Place condos. It's a very distinctive building. Yeah, it's a lovely building. It has the the lovely is it a tiny to kind of remember second empire roof with a with a slate tile. So I hope they fix it up. I think it's going to be lovely when they finish. OK, I move that we approve the abatement for six sixty four main street suite sixty tax bill number fifty eight or two. The abatement is thirteen thousand two hundred plus associated CPA surcharge of amens. Second, all those in favor, please say aye. Aye. Anonymous. So, Liz, I assume there are a bunch of other units that really do need to get downgraded, but you're going to wait for them to appeal. You can only you can only address the ones that appealed. OK, so they will be adjusted accordingly for FY twenty two. All the units that were not adjusted will be adjusted for twenty two. Correct. Even if they don't appeal. OK, just trying to understand. And the incentives are not going to have to make up the revenue difference, I hope, personally. Oh, OK, one more. I'd love to I'd love to make everybody whole, but I don't have the means to do that. What's next? I'm looking at the Roman Catholic Archbishop for the kiosk at 472 North Pleasant Street. OK, this is 472 North Pleasant. This is I understand this is a tax exempt property. Not this particular one, believe it or not. The kiosk is next to the the church, essentially. Yeah, the kiosk was next to and behind a building, but also it was leased by Bank of America. So because its use is not for educational or charitable purposes or religious purposes, it is taxable. OK, so the lease terminated and they demolished the building prior to January of twenty twenty one, the kiosk. It's leveled. It's now a volleyball field with a sand. OK, so there's an abatement of the tax that was paid on that. It was assessed for one hundred and thirty six thousand dollars. And I'm removing it all. The tax was two thousand two hundred twenty four dollars and fifty two cents. That is being removed. It also has the CPA on the application. Sixty six dollars and seventy four cents will also be removed. OK, OK. We don't have a tax bill number on the front of the application. We have the tax bill number on that. I'm afraid I did not take the tax bill number on that. But I might have it here because I believe the archdiocese sent it to me. All right. Well, anyway, five to eight one. Well, I'm going to jot it in myself. I'm going to move that we approve the abatement on that that property. Second. All those in favor, please say aye. Aye. OK. Richard, you did it. Well, are we done? Two minutes to go. So because I believe you addressed Atkins and my. Oh, Atkins and my optometrist. We don't have those. We don't have those. But we can bring them up for the next one. This is this is house cleaning. All right, so on the agenda, you've you've listed on the agenda, you've listed personal property abatements. Do we have any of those? That's what these are. OK, and we have these are housekeeping. Atkins Fruit Bowl had a personal property. And as you know, Atkins was out of there as of January 2021. You mean north location in North Amherst? The north north Amherst location that was by the apartments. It's now provisions. But these are items that we can address on May 13th. Oh, you can certainly. But we can address them now. They're they're mostly housekeeping. They're they're not difficult. But that's entirely up to you. I'm fine, Richard, if you want to address them now. OK, there's only three. First one is Atkins Fruit Bowl and that is 1313 Coles Road. The business had closed and moved out prior to the fiscal year. The assessment is sixteen thousand six hundred dollars. The tax was three hundred and sixty two dollars and twenty one cents. No CPA on these. So you're bidding to pull them out? Yes, I am. No questions, no question. Move to approve that. Second, all those in favor, please say aye. Aye. The next one is my eye doctor optometrist at twenty two university drive. Here again, he was out of the property before January 1st. And his assessment is ninety three thousand dollars. This tax is two thousand twenty nine dollars and twenty six cents. So I'm sorry, this is a personal property assessment. That's right. It's for the furniture fixtures and equipment of a business. All right. And so you're looking to obey how much ninety three thousand dollars and its tax is two thousand twenty nine dollars and twenty six cents. OK, no questions, no questions. Move to approve that. All those in favor, please say aye. Aye. That one last one. This is Helios, Incorporated, H-E-L-I-O-S. Account number one one four nine five oh. This property is exempt property due to the fact that it is a solar for residential. Had it been solar for commercial, I would still tax it. But because it is for residential, it is not. It's an assessment of fifty eight thousand eight hundred. Where's this? This property, it says it's in various homes. It's in various locations. You see the rays that are on rip and someone's home. Those are exempt. Those are not something they give you every year for the new homes. Yeah, they make application for it every year and they do they list all the homes? Yeah. Oh, so you have a list of all the homes to list all the homes. Yeah, I didn't think you wanted to detail all the homes. No, I'm just trying this solar. But I assure that that they are residential homes that they listed. I wouldn't put it. I wouldn't give it the approval. I wish we could see some paperwork on this. But let's wait on that one to make May 13. And maybe let's give us a little more education on a solar, how they're taxed. You know, I'd be glad to. It's it's been one of those things that goes back and forth with assessors. Maybe you might feel differently. Well, it gives an education on the whole solar thing on May 13. Any any other matters to bring before the board? None that I can think of. All right. I move to adjourn. Excellent. All right. All those in favor, please say aye. Aye. OK. Thank you. Thank you, gentlemen. OK. Good job. Wonderful day. It's a beautiful day. Yes. Thank you very much. I'm doing my best and I promise to do better. Thank you. I got the technical going. All right. Thank you. Thank you. Bye bye, gentlemen.