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Town of Caroga Board of Assessment Review Grievance Day, Wednesday June 5, 2019 4:00 PM — 8:00 PM
Mark Ford (Chair) – present
John Livingston – present
Cathy Ann Wallace – present
D. Peter Welker –present, but left at 6:00 PM
Karen Wheeler-Kidder – present
Chair Mark Ford called the BAR meeting to order at 4:09 PM.
Richard and Beverly Keating were sworn in by Chair Mark Ford. Their 108 North Shore Road property they bought went from $35,800 to $43,000 Assessment. Chair Mark Ford suggested they first meet with Sole Assessor Vicki Hayner. The Keatings departed.
Chair Mark Ford announced that D. Peter Welker excused himself for health reasons at 6:00 PM.
Matthew Cooper and Rachel Simonds were sworn in by Chair Mark Ford at 6:51 PM.
Rachel Simonds is grieving her parcel on Newkirk Road: SBL#98.2-2-6. She purchased it in September 2017 for $21,000. She's asking for a Full Market Value of $21,000. That corresponds to a $13,860 Assessed Value. Rachel Simonds shared photos of the interior. She had grieved this parcel last year.
Matthew Cooper grieved SBL#83.11-5-8. He's asking for $3,780 Assessed Value, $6,000 Full Market Value. Matthew Cooper said there is no road access or power and it is vacant and wooded. Matthew Cooper had grieved this property last year. He said his comparable parcels were both vacant parcels on Dwyer Lane. The first claimed comparable is on Dwyer Lane and State Route 29A.
Chair Mark Ford said the parcel has a total assessed value of $6,000. Chair Mark Ford asked what Matthew Cooper thought the Full Market Value should be. Matthew Cooper said the Full Market Value should be $6,000.
Chair Mark Ford said the Assessed Value was $6,000 and the Full Market Value was $9,836. Chair Mark Ford asked if Matthew Cooper was requested that the Full Market Value be changed to $6,000 which would result in an assessment of $3,780.
Matthew Cooper confirmed that this was his request.
Cathy Ann Wallace asked if there was a change last year. The answer was no.
Chair Mark Ford asked if Matthew Cooper had spoken with Sole Assessor Vicki Hayner.
Matthew Cooper said he did not believe he had.
Karen Wheeler-Kidder asked Matthew Cooper if there were other lots involved in the purchase of that parcel.
Matthew Cooper said yes, there were five parcels.
Matthew Cooper grieved SBL#83.11-5-12, Dwyer Lane. Matthew Cooper said it is listed as a seasonal property and listed as a quarter acre.
John Livingston interjected, 0.21 acres.
Matthew Cooper said it is a shed. He said there is no septic, never been a well there, and no power.
Chair Mark Ford asked if this parcel’s assessment had been reduced.
Matthew Cooper replied yes.
Chair Mark Ford said it looks like it went down a little over $3,000.
Matthew Cooper said yes.
John Livingston asked if Matthew Cooper was going to tear that down someday.
Matthew Cooper said yes.
Chair Mark Ford asked Matthew Cooper what his estimated market value was for this parcel.
Matthew Cooper said he had a couple of comparable parcels.
Chair Mark Ford asked again, what Matthew Cooper’s estimate of the market value of the parcel. He said the BAR can’t do anything unless that block is filled in.
Matthew Cooper asked for $10,000 Full Market Value. He said there was another vacant parcel nearby that was assessed at $7,500, SBL#83.11-5-28.
Cathy Ann Wallace asked what the Full Market Value was on the property being grieved.
Chair Mark Ford said the Full Market Value is $31,967.
Cathy Ann Wallace asked if Matthew Cooper was asking for $10,000 Full Market Value.
Matthew Cooper said yes.
Chair Mark Ford said that would yield an assessed value of $6,300.
Cathy Ann Wallace asked if it was vacant land.
John Livingston claimed it was vacant land
Matthew Cooper, correcting John Livingston, said there was an old camp on that property along with a shed. He is requested it be classified as vacant property with improvements instead of seasonal property.
Cathy Ann Wallace asked if there was a well.
Matthew Cooper said no.
John Livingston said the building on the property he had just claimed was vacant, needed a new roof.
Chair Mark Ford asked if any Board member had any additional questions. There were none.
John Livingston said SBL#98.2-2-6, from inside pictures, was totally decrepit, ripped down to the studs. John Livingston was reminded that it was not purchased that way: the grievant said during grievance the prior year that the grievant got a renovation permit and ripped it down to the studs before renovating; it was not in that state when the grievant grieved it a year ago.Matthew Cooper and Rachel Simonds departed.
The board discussed the partial reassessment formula used by Dorothy Parker back in 2015.
At 7:45 PM Chair Mark Ford brought the meeting into executive session.
At 8:11 PM Chair Mark Ford brought the meeting out of executive session.
Chair Mark Ford announced that the BAR has three grievances before it.
Rachel Simonds grievance on SBL#98.2-2-6: The requested Full Market value was $21,000, $13,860 Assessed Value. The BAR recommendation was to leave the assessment as is. All BAR members agreed to leave the Assessed Value the same except John Livingston disagreed. John Livingston had previously said, contrary to BAR training, that the parcel should not be assessed at anything higher than the purchase price.
Matthew Cooper grievance on SBL#83.11-5-8: Matthew Cooper requested a change to assessment of $3,780. The BAR recommendation was to leave the assessment as is. All BAR members agreed to leave the Assessed Value the same except John Livingston disagreed. John Livingston said he did not think the parcel was worth that much.
Matthew Cooper grievance on SBL#83.11-5-12: Matthew Cooper requested a $6,300 Assessed Value. John Livingston had argued (in a break with BAR training) for a reduction in the Land Assessment. The final recommendation was to change the Assessed Value to $15,750 (keeping the Land Assessment unchanged at $12,700, per BAR normal procedures, and reducing the building and improvements Assessment to $3,050). All BAR members agreed.
The Secretary, filling out the required forms, asked Chair Mark Ford to confirm that the new Assessed Value of the building/improvements (excluding Land Assessment) on SBL#83.11-5-12 would be $3,050.
Chair Mark Ford confirmed that was the case.
The meeting adjourned at 8:15 PM.
James McMartin Long
serving as Board of Assessment Review Secretary