HomeMy WebLinkAbout2004-08-04
ADVISORY COMMITTEE OF NONVOTING TAXPAYERS
Meeting at 10 A.M., Friday, August 6,2004, in the High School
Conference Room.
1. Present: Howard Blitman, David Brown, Roger Ernst, Bill Sherman,
Jay Strauss, Duncan (Terry) Sutphen, Richard Wolfe, and guest .
Town Assessor Debbie Dilworth plus Jay's grandson Jared Smit~
2. The Chairman called the meeting to order at 10:03 a.~~~ith a
quorum present. The minutes of the 7/23/04 meeting w;r,=e:;appr~d
with correction of "2004" to read "2002" in Paragraph':8. OJ
3. Chair Roger Ernst introduced Debbie Dilworth, Town AsSessor cSa
past president of Rotary, to respond to questions rafSed at our
prior meeting. Jay explained that in his home state, Rhode ~
Island, most towns have an enhanced tax levy, putting a new (h
property on the tax roll as soon as the house is, in fact, ~
occupied - regardless of whether a certificate of occupancy has
been issued. That 'rolling assessment' practice was adopted in
response to modular homes, a substantial part of new growth with
attendant tax burdens. Jay supposed that Nantucket's tax levy
could similarly be boosted above the 2~% levy limit.
Debbie explained that Massachusetts law (the Hopkinson act)
allowed accelerated inclusion of new growth in the levy only when
the added assessed fair market value was at least 50% greater
than the pre-existing value. Since reaching the 50% threshold was
less likely for high-priced properties, an accelerated tax boost
would disproportionately hit lower priced properties. If state
law allowed acceleration without meeting the 50% test, she would
favor it.
She also noted that MA law requires a C. of O. for accelerated
assessment. [Query: would a home rule petition to amend the
Hopkinson act as applied to Nantucket have any chance of
success?] Banks and sometimes home-owner insurance policies
require a C. of O. With sufficient staffing, the Building
Department could bar occupancy prior to a C. of O.
The town has two data collectors for doing assessments for year-
end adjustment and for compliance with the state's audited
mandate that every property be assessed on January 1st at FMV
every 3 years. Rather than 'spot' reassessments, the town
typically will look at a class of properties (e.g., ocean front)
if sales are made for amounts significantly different (at least
50% more) from current assessed values.
Nantucket currently has the fourth highest total assessed value
of MA towns and, correspondingly, the lowest tax rate. Terry
observed that residents seemed to accept tax payment if revenue
was well spent. Debbie observed that the town's last successful
override of Prop 2~ for operating expenses was in 1991.
In response to Bill's questions, Debbie explained that seasonal
vacation rental homes are taxed as residences (the 'highest and
best use') without regard to the higher value realized from hefty
seasonal rentals. If the town wished to communicate with
residents by newsletter sent out with tax bills, they could be
sent as 'stuffers.'
Debbie went on to note that 1927 island residences are currently
qualified for the year-round residential tax exemption. If that
exemption were eliminated [e.g., by BOS vote], the tax rate would
drop about 10 cents per $1000 of assessed value. The total tax
levy is now about $40 million, with new growth in FY04
representing about $1.7 million. Of the residential (non-
commercial) tax levy, non-residents carry some 87% - and, of
course, a lesser percentage share of the total tax levy.
Debbie Dilworth was thanked for her helpful and clear
presentation.
4. Terry Sutphen, representing the Nantucket Community Association
in the Community Coalition, and Bill Sherman for ACNVT reported
on three initiatives.
. Terry reported no response yet from the BOS to the
Coalition's letter urging work on a harbor management plan. A
consultant (Cotrell) has offered to the BOS and now to NGOs an
updating of the town's 1993 Nantucket and Madaket Harbor Plan
at a cost of $6500. Before NGO funding of that update is
offered, assurance of BOS support is wanted. The BOS has not
offered town funding.
. The Coalition is also urging town implementation of the
recommendations made by the Septage [= septic systems]
Management Committee to the BOS. With no BOS response, follow
through by Health Officer Richard Ray is sought. The Coalition
will send a follow-up letter to the BOS.
. Terry next turned to the proposal of MIT Professor Don
Harleman (former head of the Department of Environmental
Engineering) for use of chemical treatment at the upgraded
Surfs ide plant sharply to cut total plant cost. Howard
reported talking with engineering society experts in the field
who were supportive of the Harleman approach. He also noted
reason to keep to a minimum the amount of wastewater treated
at the plant in favor of septic treatment that assures further
nonpolluting recharge of ground water. Sewer districts should
be kept to a minimum area needed for health and ecology. The
Land Council is seeking an optimum balance for assured ground
water recharge. Continued population growth with loss of
recharge seriously threatens the island's water supply. Howard
and Bill are to draft an ACNVT letter to the BOS expressing
this concern.
5. Howard noted that town officials sometimes cite the
Administrative Consent Order which the BOS entered with the state
as forcing local action to avoid ACO penalties. He believes,
however, that the state will accord the town more time, if
needed, without imposing penalties provided the town is actively
trying to meet ACO conditions - upgrading the Surfside plant.
6. Roger reported on Mike Burns' presentation to the BOS. The BOS
set up a work group including Mike and Finn Murphy to consider
steps toward traffic amelioration
7. The next ACNVT meeting is set for August 20, 2004, same time,
same place. Then we will meet September 10th (not 3d) and 24th.
likely at the Town Annex building at 37 Washington Street.
8. Roger Ernst adjourned the meeting at 11:32 a.m.
Respectfully submitted
Bill Sherman