10/29/2003 BOARD OF ASSESSORS Minutes

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TOWN OF MASHPEE BOARD OF ASSESSORS I Minutes of the Meeting of October 29, 2003 Board Attendees: Les Greig, chairman Garcia Ding, Vice Chairman j Heather Noyes,'Gleno I David Bailey, Director of Assessing Chairman Les Greig called the meeting to order at 3:00 PM. REVIEW of MINUTES Th 'Board unanimously approved minutes from the meeting held on May 1, 2003. REORGANIZATION REQUESTS `here were no requests from the Board members for reorgani ati n changes. REPORT FROM DAVE BAILEY Supplemental Tax Assessment Lawn, Dave distributed copies of an Informational Guideline Release received from the Massachusetts Department of Revenue, dated August 2003. The document contains information regarding changes in the law pertaining to Supplemental Tax Assessment on New Construction, effective as of August 2003. The law is no longer.a-local acceptance statute. Prior to August 2003, the law allowed all cities and towns the opportunity, if they so desired, to "opt in" on issuing supplemental tax assessments to property owners as of the date they are issued an occupancy permit. The new law now states that all cities and10 ns may"opt onto of issuing the supplemental tax assessments, but must notify the Department of Revenue in writing of such a decision. The tax assessment applies only if the value of the property is increased by 0%, and only if it is by construction. Subdivisions or zoning changes do not apply. Commercial properties are exempt from the supplemental tax. Discussion followed regarding the pros and cots of instituting the supplemental tax assessments in Ma hpee. Dave commented that to"opt ire"for fiscal year 2004 would result in a tremendous increase in workload for his staff. Arnong ether administrative adjustments, a total revamping._ f the inspection cycle would be needed. Additional tax mailings wrould b required. For example, Irk a case vw here an occupancy perniit was-i ssuEid on May 1, 2003, seven tax'hills would be' issued in one calendar year for the same property. It is possible to apply to the State for a charge in the fiscal year from ,lune I to January 1, which would reduce the required number of tax bills from January through June 30. However, this would require a total revamping.pf the current inspection process. On the plus side, the supplemental tax assessment could result in a possible increase in tax revenue for Mashpee of$100,000 to$200,000 in the first year. It might also result in a cooperative effort by the Fire,_Building, and Assessors departments to conduct combined occupancy inspections. Dave stated'that his suggestion to the Selectmen would,be to"opt but"for fiscal 2004, change the assessment date to June 30, then "opt ire'7, starting in fiscal 2005. This would allow the supplemental assessment tai bills and the regular tax bills to be seat out at the same time.