TOWN OF
BROOKLINE, NEW HAMPSHIRE
BOARD OF ASSESSORS
P.O. BOX 360 – 1 Main Street
BROOKLINE, NH 03033-0360
http://www.brookline.nh.us
Telephone (603) 673-8855
Fax (603) 673-8136
Minutes
Board of Assessors
February 27, 2004
Assessors Peter Cook, Marcia Farwell, and Kevin Visnaskas were present.
Meeting started at 2:00 pm.
2:00 PM
The minutes from last month’s meeting were read and approved.
2:05 PM
Discussion was started as to how the LUCT is determined and is there a rule of thumb to follow that is
appropriate for all land use change taxes. Norm LeBlond from the NHDRA joined in the conversation
at 2:45 pm and will go back to the current use board for clarification on some items discussed, i.e.
should an owner be taxed current use tax at 100% if the lot is unbuildable for at least 1 or 2 more years
due to building permit limits. The general consensus of the board was that LUCT will be based on the
selling price of the property. Each case will be done on a case-to-case basis for determining what the
LUCT will be if more than one lot comes out of current use, but no sales transaction is done.
Norm LeBlond also discussed the low and moderate income homeowner’s property tax relief. He left
information leaflets with the assessor’s office for residents. The claim period for relief is May 1st
through June 30th.
3:30 PM
Warren Parkhurst, Lot J-59, came in to discuss the evaluation done on his property and requested the
assessors come back and do another walk through on his property. It was agreed by all of the board
members that his property should be revisited. A visit was set up for March 5 at 9:00 AM.
Confirmation will be sent to each board member and Warren Parkhurst for this date and time.
3:45 PM
Jerry Tanguay came in to discuss his previous LUCT that was assessed to him last month. Abatements
will be done to them. See LUCT below for abatements.
Tax Assessment Abatements:
Lot C-16, Steven & Catherine Whitcomb, abate $540, land should have been CU
Lot C-16-2, Steven & Catherine Whitcomb, abate $579, land should have been CU
Lot C-16-3, Steven & Catherine Whitcomb, abate $362, land should have been CU
Lot C-49, Town of Brookline, abate $10.00, exempt property
Lot D-25, Town of Brookline, abate $3.00, exempt property
Lot B-73, Town of Brookline, abate $17.46, exempt property
Lot C-25, Town of Brookline, abate $96.00, exempt property
Tax Assessment Rebates 2003:
Lot D-71, Harold & Caroyln Valcourt, $333.00, revised assessment after revisit
Lot G-44, Marilyn Dunton Trust, $1,279, revised assessment after revisit
Lot K-1, Mary B. Fessenden Trust, $931, revised assessment after revisit
Lot G-5-9, Stephen J. Reber, $649, revised assessment after revisit
Discretionary Easement:
Lot E-27-2, Ellen Winters, 6.7 acres
Notice of Intent to Cut Wood or Timber
Lot J-8, Marilyn Dunton
Veteran Exemption
Lot L-17, Daniel A. Jones, $100 rebate
Lot B-26, Robert B. Edgecomb, $100 rebate
Lot J-33-26, Alan Hull, $100 rebate
Documentation was submitted and signed off on previous veteran’s exemptions that were needed for
state certification for:
Lot F-69, Theodore Russell, paperwork backup for file
G-13, Hall Revoc. Trust (Rite/Alpha), paperwork backup for file
Peter Cook will call John Dorman to discuss his request for a veteran’s exemption on his property Tax
Map D-82. He is currently serving in the armed services. Peter will explain that a veteran’s exemption
is for veterans only.
Elderly Exemption
Lot G-6, Robert Flannery. paperwork backup for file.
Lot D-34, Thelma Stearns, paperwork backup for file.
Lot C-39, Eugene and Lillian Pudsey granted exemption. A booklet on low and moderate income
property tax relief will be sent to them. Rebate $1,612.
Land Use Change Tax
Lot K-85-1, Country Oak Homes, LLC, $8,100, 1.838 acres
The following had changes made to their LUCT that were originally approved at the previous meeting.
An abatement will be done to offset the error as they were taxed at land appraised value rather than
selling price.
C-27, Razzaboni Home Builders, abate $3,279 on 1.85 acres
F-64-3, Glendale Homes, Inc., abate $2,210 on 5.471 acres
F-64-10, Glendale Homes, Inc., abate $1,500 on 3 acres
E-3-19, Glendale Homes, Inc., abate$1,370 on 1.860 acres
F-64-2, Glendale Homes, Inc., abate $1,750 on 3 acres
General Business
The monthly billing invoice from Avitar for the month of January was approved by Peter Cook for
$1,166 and the annual dues for the NH Association of Assessing Officials was also approved by Peter
for $20.00.
Kevin Visnaskas gave a copy to the board members of his response to a letter from Ernie Hudziec
questioning valuation increases. The letter will be sent out by Kevin shortly.
The next meeting was scheduled for either March 5 or March 12, 2004 at 3:00 pm. Notification will be
sent out to the assessors confirming the date.
The meeting adjourned at 5:00 PM.
Minutes submitted by Carole Tafe.
__________________________ __________________________ _______________________
Peter Cook Kevin Visnaskas Marcia Farwell