8/25/2016 BOARD OF ASSESSORS Minutes

Home Browse Search

Review of the 2016_ Municipal Modernization Act Jason Streebel provided a copy of the Municipal Modernization Act printed in City & Town newsletter and he gave a verbal abstract of the sections on pages 9-16 that he felt were pertinent to the assessors as follows: • Property Tax Rate Change...Just means if an error has been discovered after the tax rate was approved by the Department of Internal Revenue, then the DOR now has the authority to change it to the correct number. Previously if approved with the error, that's how the bills went out. • Appellate Tax Board Jurisdiction...Previously if a person who had an appellate case had $3,000 or higher tax bill due they had to pay that timely to preserve their appeal rights, but this only applied to 31 and 411 quarter bills. The new tax bill amount is $5,000 or higher and now applies to all quarters. • Applicants for Abatement...Would now allow bank/mortgage holder/etc. to file for an abatement, but only during the last 10 days of the abatement period. • Apportionment of Appeals... Jason explained that it used to be a 7-day appeal period, but this changes to 30 days like any other abatement application. • Certification of Local Property Assessments...the DOR 3-year revaluation audit cycle is being changed to a 5-year revaluation audit cycle. Jason said Mashpee won't be immediately impacted as the Town is scheduled for FY2018. Then 2023 will be the next reval for Mashpee. • Classified Agricultural or Horticultural Land...Previously, if a solar farm installed on land used for agricultural or horticultural use, the change would require roll-back taxes to give buyer time to buy it. This change now states that as long as not more than 125% of the energy needs are for the farm, it is considered a horticulture use and no roll back taxes are triggered. • Local Assessment Approvals...Previously, assessors had to get permission from the Department of Revenue in order to assess property to Owners Unknown. Now after the Assessors does their due diligence they now have the authority to assess property to Owners Unknown. • Probate Ownership Records...The Probate Court now has to provide assessors with documentation of changes in property ownership. • Single Overlay Account...Wll allow the creation of a single overlay account instead of multiple overlay accounts for each fiscal year, Jason commented that starting this October there may be one single overlay account for all fiscal years for Mashpee. • State Owned Land...Jason said the Town will no longer need to contest the valuation of State Owned Land. There will be a formula going forward for all communities that will determine the amount of reimbursement. Review of the 2016 Municipal Modernization Act (continued) • Supplemental Assessments & Pro-Rata Abatements...Jason noted that this year Mashpee sent out 102 supplemental tax bills and brought in about $200,000. He said this is for any construction project that raises value of the parcel, including land, more than 50%. Jason said this new formula takes land value out of that calculation which means many more properties would likely qualify. But if an,act of God destroys the property by 50% or more, then they get an abatement. Jason intends to suggest the Board of Selectmen vote to not assess the Supplemental Tax so that potential liability from storms goes away. The Board of Selectmen has the authority to vote this; it doesn't have to go to Town Meeting vote. 2