Board of Abatement of Taxes
Regular MeetingBurlington, VT · January 19, 2022
Minutes
January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
Tax Abatement Committee
Minutes
Monday January 19, 2022, 5 p.m. Sharon Bushor Conference Rm
Committee Members: Councilors Sarah Carpenter (SC) Chair; Mark Barlow (MB); Perri Freeman (PF)
Committee Member not Present:
Others Present: Jared Pellerin (JP), City Attorney’s Office; John Vickery (JV), City Assessor; Kenneth Nosek (KN), Committee
Administrator-City Assessor’s Office; Traci Isham – Account Receivable/Receipts Specialist C/T Office; Katherine Schad,
Chief Administrative Officier; Karen Paul, City Councilor
Petitioners Present: Marlene Booska representing her brother George Mason and his wife Lori Mason. Richard Wolbach
representing his father in law Thomas E. Halpin
Deborah Larach Baad (sp?) representing Falls Properties LLC
No Show: Elizabeth and Kathryn Keough
Actually delinquent is $9457.36
Amount of request is $16,969.94
At 5:05 p.m. Chair Sarah Carpenter commenced the meeting.
Agenda:
Motion to adopt by MB
Second by SC passed
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January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
Minutes Adopted:
Motion to adopt by MB
Second by SC
Agenda item 1.01 Review “financial hardship” criteria
The Burlington Tax Relief program is approved for 1M dollars. There is language CAO Schad has submitted to the Tax
Abatement Committee. The tax dept will send out letters to approx. 1,085 households with the information for those
eligible households.
Is committee process different, meeting a unique circumstance that other programs will not meet.
Agenda item 1.02-Petitioner Hearings
CASGVT, LLC, 045-4-040-000, 93-95 Brookes Ave
Error in closing documents PTTR address was incorrectly added to PTTR and that was address the City of Burlington had as
a mailing address.
Penalties = $645.61
Interest = $674.99
That is what is being asked for.
Recommend to deny abatement because it is not illegal, uncollectible or manifestly unjust.
FALLS PROPERTIES CORPORATION, 049-1-087-307, 40 College St. Unit 307
Deborah Larach Baad representing her father. (Can she represent for him??).
Bank shut his account and sent checks to daughter. Father/owner could not travel because he could not get a vaccine in
Honduras where he is citizen. Daughter and father have reset auto pay with city to an account that works and they have
updated the address for mailing. Asking for abatement of penalties and interest.
Recommend to deny abatement because it is not illegal, uncollectable or manifestly unjust.
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January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
THOMAS E. HALPIN, 028-4-080-000, 96 Wildwood Drive
Richard Wolbach representing Halpin father in law. Asking for reimbursement of penalties during and because of death of
father in law. Thomas Halpin wife had dementia and could not sign for POA and there was a timeframe that no one had
responsibility for property in clear and conscious way because owner of record was in hospital. New owners (relatives)
bought house and paid the sums owed.
Recommend to abate 89.60 penalties base on manifest unjust.
RICHARD M. SINGLE & PEG BOYLE SINGLE, 046-2-075-000, 58 Case PW
Could not live in house since Dec 2017 b/c Medical Center Central Plant. Owners do not have ability to remediate the
source. Councilor Paul speaking on owners behalf on dangers of low frequency noise contamination. When boilers at UVM
are in operation the low frequency noise occurs – this is most of the year. Per City Assessor - request for abatement is for
time period they were not living in the house.
Councilor Carpenter (CC) asks about reimbursement from UVM’- uvm paid for hotel room 9-10 months and agreed to pay
during sabitical b/c owners could not rent it. UVM refused to extend housing allowance and did not remediate the problem
during the sabbatical time when they stated they would do so previous to Single taking the sabbatical.
CC asked what city has done to intervene. Richard Single read March 15, 2019 letter by Joan Shannon. The City Code
enforcement division has not stepped into the issue.
Richard Single read letter written by Selene Colburn to Jan Wright, Interim Chief of Police Dept.
Determined the Noise ordinance was the possible issue rather than a health issue asked CC.
Singles pursued the Burlington Board of Health – David Kasey (is this correct name?) did not take issue seriously.
Vermont Dept of Health was contacted by the Singles. Dolan, Deputy of VT Health Dept told them there was no legal need
for hospital to remediate.
Single’s stated that Mayor Miro Weinberger diverted their issue from City Attorney’s office when the Single’s presented
issue to him.
Recommend to abate the total dollar amount of taxes in amount of $26,612.54 on the ground that it is manifestly unjust.
GEORGE MASON JR., 348 North Winooski Avenue, 040-2-133-000
Marlene Booska representing her brother. Property taxes fallen behind. Requesting arears are waived. The property
belonged to mother deceased in 2007 – had Alzheimer’s. Trustee of Estate (Marlene and George’s brother James) was not
responsible for fiduciary duties. Lien against property now exists because James as Trustee (not the owner) took a personal
loan given by North Country Federal Credit Union against property. Brother James was receiving all paperwork and mail for
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January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
the property. George left with responsibility of $75,000 against the property after lawyers for George negotiated a small
reduction in the lien.
$10,987.50 unpaid in arear taxes as of today 1.19.2022.
Interest =2,262.32
Penalties = 645.94
Tax $8078.24
Appraised at $480,000 recently.
No legal action taken against the Trustee of the Estate.
Trustee James Mason filed bankrupt, divorced from family and lost his job.
George’s income does no support more than $100,000 mortgage for house. He is taking this mortgage so credit union will
not take house. George lives in house. $1400/month from rental for 2 bdr apt. $1460 month will be monthly cost of George
to pay insurance, taxes and mortgage against the house.
George is currently employed for 13 years by National Chimney supply. He earns $300/wk.
Requesting the arears in taxes per Marlene Booska.
North Country paid a $15,000 payment in 2020 toward the taxes as part of the negotiation to remediate the issue of the
property dispute with lien against the property
Committee requested to postpone, ask for more information and continue this hearing on Tuesday Feb 1st 4:30pm for
more information.
ADRIAN IVAKHIV & AURIEL GRAY, 021-2-211-051, 51 Northshore Dr.
When they were living in Greensborough VT at Auriel’s mom’s house during summer they did not go get their mail in
Burlington. Neither owner was working at the time. Penalties were from 2020 at some point into 2021.
John Vickery asked for income info that proves hardship.
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January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
CC asked if owners applied for the homestead credit.
Wife is taking time off work so she can travel with husband on sabbatical and they rented their condo out.
City stands by the taxes charged.
Recommend to partially abate in amount 518.03 on grounds of manifest unjust due to acute period of hardship COVID
hardship pandemic for November installment of 2020.
ELIZABETH and KATHRYN KEOUGH, 057-4-136-000; 175 Lyman Avenue
Petitioners did not show up to speak for themselves.
Councilor Carpenter would like to request petitioner to detail:
Who owned the house in 2020-what was their incomes
Who owned house in 2021 what was their incomes
Councilor Freeman want to make a request or motion to ask councilors to ask for what they want me to request or more
and specific details from the petitioners.
Councilor Carpenter 2nd it.
Council votes to postpone this abatement request until more info acquired.
Kenneth requests from councilors to provide any additional questions or documents they wish from petitioner(s)
Keogh/Liska by noon this Friday Jan 21 so that Kenneth can write one concise e-mail requesting all this additional info.
Committee requested to postpone, ask for more information and continue this hearing on Tuesday Feb 1st 4:30pm for
more information.
Agenda Item 3.01 Public Forum open
no one present
ADJOURNMENT
Public meeting adjourned at 7:24 p.m. to go into deliberative session
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January 19, 2022 Tax Abatement Committee Hearing - ZOOM
hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
Hall
1/19/2022
Motion to Adjourn by PF
Second by MB
Unanimous
Full meeting adjourned at 8:08 pm
Motion MB
Seconded by PF
Page 6 of 6
Agenda
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
@ Click here to view the minutes for this meeting
1. Agenda
1.01 Review "financial hardship" criteria for abatement. Hearing will be conducted via Zoom
Type: Information
Sarah Carpenter, Chair of the Committee, has requested a review of "financial hardship" criteria for abatement.
1.02 Petitioner's requests for abatement
Type: Communication, Discussion, Information
CASGVT, LLCRina Schneur045-4-040-00093-95 Brookes Ave136E. Emerson RoadLexington,
MA 02420
Falls Properties CorporationMiguel J. Larach049-1-087-30740 College Street, Unit 3078515
SW 139th TerracePalmetto Bay, FL 33158
Thomas E. Halpin JrKaren A. Wolbach, POA028-4-080-00096 Wildwood Drive43 Countryside
DriveEssex Junction, VT 05452
Richard M. and Peg Boyle Single 046-2-075-00058 Case Parkway58Case ParkwayBurlington,
VT 05401
George Mason JrMarlene Booska, Administrix of Estate040-2-133-000348 North Winooski
Avenue493Route 2South Hero, VT 05486
Adriam Ivakhiv and Auriel Gray 021-2-211-05151 Northshore Drive51Northshore
DriveBurlington, VT 05408
Elizabeth KeoughKathryn Keough057-4-136-000175 Lyman Avenue175Lyman
AvenueBurlington, VT 05401
City of Burlington, Vermont Page 1 of 6
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
1.03 Approve Minutes from last meeting
Type: Communication, Discussion, Information
Recommended Action: Approve Minutes - copy of October 4th minutes is provided in public content
City of Burlington, Vermont Page 2 of 6
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
Tax Abatement Committee
Minutes
Monday October 4, 2021, 4:45 p.m. Sharon Bushor Conference Rm
Committee Members: Councilors Sarah Carpenter (SC) Chair, Mark Barlow (MB).
Committee Member not Present: Perri Freeman (PF)
Others Present: Jared Pellerin (JP), City Attorney’s Office; John Vickery (JV), City Assessor; Kenneth Nosek (KN),
Committee Administrator-City Assessor’s Office;
Petitioners Present: None
No Show: William B. Spencer III
At 4:56 p.m. Chair Sarah Carpenter commenced the meeting.
Agenda:
Motion to adopt by MB
Second by SC passed
Minutes Adopted:
Motion to adopt by MB
Second by SC
William B. Spencer III, 045-2-117-000, 108 Buell Street
PREVIOUS INFORMATION FROM SEPT 20, 2021:
ACH transfer city attempted on June 14, 2021. Spencer’s ACH returned for insufficient funds. Only ACH returned
out of 1,581 other ACH payments. Petitioner’s testifies there was sufficient money in the account and that it was
open to use. Petitioner did not support statements with any evidence from the financial institution his account is
held within. Committee has requested evidence from petitioner for future hearing/meeting set for September 20,
2021.
Request Mr Spencer and City Treasurer provide more info. Bank statements submitted by petitioner that shows a
withdrawal of $6,890.41 in ACH June 14. Also the $6,890.41 is not a multiple of a quarterly payment.
ACH city withdrawel does not appear to be related to tax payment due which was $1,831. 11 for 4th quarter.
ACH debit attempt appears to be large enough to cause Mr. Spencer to go below his balance in that account. Why
is debited ACH higher than the amount owed for quarter?
Mr. Spencer has provided letter about an account different from one that withdrawal did not occur .
Motion by MB: do not honor the request because the petitioner had not met the burden of production of evidence
and proved that the account ending in 308 had sufficient funds in it at time of ACH withdrawal. In other words, the
charges made by City Treasurer were not illegal, uncollectible or manifestly unjust.
Second SC
Vote: Unanimous
Agenda item 1.02 Review “financial hardship” criteria
Will tax abatement require there to be a Covid element to the financial hardship claim for tax abatement?
City of Burlington, Vermont Page 3 of 6
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
The requirements for city program – will they be same as tax abatement?
Is committee process different, meeting a unique circumstance that other programs will not meet.
MB – Kathryn Schad needs to add to the edit of the document.
SC – will the city want BTA to abate the penalties and taxes.
JV – sees us in city be it C/T or Assessor as guiding the taxpayer into the correct step .
SC - make the VHFA and Burlington Homestead Relief the most important for FY2022 – place this language at the
top.
JV – read generally eligibility requirements of VHFA criteria for hardship in FY 2022 from the VHFA website
https://vermonthap.vhfa.org/
The C/T office or Assessor should give VHFA information immediately for hardship and NOT suggest Tax
Abatement as first step!
Should we require a hardship affidavit to signed.
Deliberative session committee entered deliberative at 6:04 p.m.
Out of deliberative session 6:06 p.m.
PREVIOUS INFORMATION FROM SEPT 20, 2021:
Whether State payment tax credit “valuation” lag proves hardship in itself?
JV - thinks it is important to show payment CANNOT be made.
SC - when we look at abatement are we looking at one time circumstances?
JV - Only abating what is due now – NOT usually the future.
SC - does committee make recommendations for payment plan?
JV - usually in past treasurer’s department works out payment plan with petitioner - penalties and interest frozen
and payment plan worked out.
SC - should city send them to a different organization before Tax Abatement Committee
JV - thinks it should come through BTA
JP - believes the taxpayer should make effort to attempt to reduce their own burden . What steps?
Newer city program yet to be set up. Petitioner should prove no relief from that first.
VHFA program to help pay taxes is coming but not started yet.
SC - wants to see that petitioner apply to and be denied by the other programs.
In Tax Abatement committee we can look at assets.
MB - states in conversation with Mayor the city $250,000 is supposed to be used if state funds or VHFA $ is not
sufficient.
If applying for a program – should be a need for Treasurer’s office to freeze any interest or penalties as program
exterior to city reviews.
Treasurer’s office should be putting info out about these programs .
SC - stated VHFA program petitioner needs PROOF that they are past due
JV - making someone whole just because increase in value is not the intent of Tax
Abatement. In JV’s opinion it is to keep people from losing their home .
Proof of income, collecting unemployment insurance. No assets.
JV- the property equity as an asset but not in all cases is equity easy to tap into. In past, city might place lien on
property, get owner into payment plan and that is a help to owner and city.
MB - wants to see the IN-111 Household Income for submitted.
City of Burlington, Vermont Page 4 of 6
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
Extraordinary circumstance demonstrated if need relief – JV likes this statement from VLCT Dec 2011 Abatement
Requests article.
SC – 1. proof of equity in property (do you have mortgage still?); 2. HS-122 to prove income; 3. Evidence of all
other assets.
Place info on website for C/T office to use before they provide taxpayer with any abatement request information .
JP - committee cannot require all listed documents be provided.
In general, Tax Abatement Committee does not need to recommend to provide relief regardless of the documents
provided and regardless of circumstances.
Public Forum open– no one present
ADJOURNMENT
Public meeting adjourned at 6:10 p.m.
Motion to Adjourn by MB
Second by SC
Unanimous
2. Introductions
2.01 Everyone at meeting should introduce themselves and title in relation to BTA or city staffing.
Organizational meeting to follow
Type: Communication, Information
Tax Abatement Committee
Sarah E. Carpenter, Ward 4, Chair
Mark Barlow, North District
Perri Freeman, Central District
City Staff
John Vickery, City Assessor
Kenneth Nosek, Associate Assessor & Tax Abatement Committee
Administrator
Assistant City Attorney, Jared Pellerin
Traci Isham, Account Recievable and Receipts Specialist, C/T office
3. Public Forum
City of Burlington, Vermont Page 5 of 6
January 19, 2022
January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
3.01 Public Comment
Type: Action, Communication
Recommended Action: Anyone from public who wishes to speak may be called to do so by the committee at this time in the
hearing.
4. Deliberative Session
4.01 Committe and Staff only - discussion of evidence presented.
Type: Discussion
City of Burlington, Vermont Page 6 of 6