Board of Abatement of Taxes

Regular Meeting

Burlington, VT · February 26, 2024

Minutes

BURLINGTON BOARD OF ABATEMENT OF TAXES CITY HALL, CONTOIS AUDITORIUM *OR* REMOTE MEETING WITH CALL-IN BURLINGTON, VERMONT MINUTES OF MEETING February 26, 2024 DRAFT MEMBERS PRESENT: Karen Paul Joan Shannon Ali Dieng (via Zoom) Sarah E Carpenter Zoraya Hightower Mark Barlow Joe Magee Gene Bergman (via Zoom) Ben Traverse Tim Doherty Melo Grant Hannah King Miro Weinberger Joe Turner OTHERS PRESENT: Katherine Schad Jordan Redell Jared Pellerin Lori Olberg Hayley McClenahan ____________________________________________________________________________________ 1. CALL TO ORDER AND AGENDA Mayor Weinberger called the meeting to order at 10:05 PM. MOTION by Councilor Bergman, SECOND by Councilor traverse to adopt the agenda. VOTING: unanimous; motion carries. 2. CONSENT AGENDA 2.1 Motion to adopt the consent agenda and take the actions as indicated 2.2 Communication: C/T Office, re: Full Board of Abatement of Taxes Notice – waive the reading, accept the communication, and place it on file. MOTION by Councilor Bergman, SECOND by Councilor Doherty, to adopt the consent agenda and take the actions as indicated for items 2.1-2.2. VOTING: unanimous; motion carries. 3. DELIBERATIVE AGENDA 3.1 Request for Abatement of Taxes: Vermont House Condo Association, 120 King Street, 049-3-042-000 MOTION by Councilor Bergman, SECOND by Councilor Doherty, that the full board moves to deny abatement request of penalties and interest in the amount of $1,373.12 and adopt the findings and reasons for this recommendation. DISCUSSION: • Councilor Bergman noted that these two items were heard by the Board of Tax Abatement and that they were split decisions. • Assistant City Attorney McClenahan said that there was a 2-1 split with Councilor Shannon dissenting, and that there was extensive discussion at the subcommittee level about both of these decisions. • Councilor Shannon noted that this occurred during Covid and that the taxpayer said that they never received the notice about this and that it was 3 years before a second notice was sent (during which time the taxpayer was making all of their payments, and that they didn’t realize that none of these payments were applied to this missed payment). • Councilor Doherty noted that the notice was sent to the correct address. • City Assessor Turner said that the notice was not returned (implying that it got where it was intended to go), and that the City is not required to certify these things, and that there is the responsibility on the part of the taxpayer to pay their taxes. VOTING (by roll call): Councilor Barlow – aye, Councilor Bergman – aye, Councilor Carpenter – aye, Councilor Dieng – aye, Councilor Doherty – aye, Councilor Grant – aye, Councilor Hightower – nay, Councilor King – aye, Councilor Magee – aye, Councilor Shannon – nay, Councilor Traverse – aye, City Council President Paul – aye, Mayor Weinberger – aye, City Assessor Turner – recused (11 ayes, 2 nays, 1 recusal); motion carries. 3.2 Request for Abatement of Taxes: Vermont House Condo Association, 131 Main Street, 049-3-095-007 MOTION by Councilor Bergman, SECOND by Councilor Doherty, that the full board moves to deny abatement request of penalties and interest in the amount of $257.20 and adopt the findings and reasons for this recommendation. VOTING (by roll call): Councilor Barlow – aye, Councilor Bergman – aye, Councilor Carpenter – aye, Councilor Dieng – aye, Councilor Doherty – aye, Councilor Grant – aye, Councilor Hightower – nay, Councilor King – aye, Councilor Magee – aye, Councilor Shannon – nay, Councilor Traverse – aye, City Council President Paul – aye, Mayor Weinberger – aye, City Assessor Turner – recused (11 ayes, 2 nays, 1 recusal); motion carries. 4. ADJOURNMENT 3.01 Motion to adjourn The meeting adjourned without objection at 10:24 PM.

Agenda

Packet

City Council Meeting Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Please click the link below to join the webinar: https://zoom.us/j/99756965793 Or Telephone: +1 646 931 3860 US Webinar ID: 997 5696 5793 **CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA ** 1. Agenda Subject 1.1. Motion to adopt agenda Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to adopt agenda 2. Consent Agenda Subject 2.1. Motion to adopt the consent agenda and take the actions indicated Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 2. Consent Agenda Department Council and Board Page 1 of 68 Type Action (Consent) Procedural Recommended Action Motion to adopt the consent agenda and take the actions indicated Subject 2.2. Communication: C/T Office, re: Full Board of Abatement of Taxes Notice Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 2. Consent Agenda Department Clerk/Treasurer's Office Type Action (Consent) Communication Information Recommended Action waive the reading, accept the communication and place it on file 3. Deliberative Agenda Subject 3.1. Request for Abatement of Taxes: Vermont House Condo Association, 120 King Street, 049-3-042-000 Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 3. Deliberative Agenda Department Assessor's Office Type Action Recommended Action that the full board moves to deny abatement request of penalties and interest in the amount of $1,373.12 and adopt the findings and reasons for this recommendation Subject 3.2. Request for Abatement of Taxes: Vermont House Condo Association, 131 Main Street, 049-3-095-007 Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 3. Deliberative Agenda Department Assessor's Office Type Action Recommended Action that the full board moves to deny abatement request of penalties and interest in the amount of $257.20 and adopt the findings and reasons for this recommendation 4. Adjournment Subject 4.1. Motion to adjourn Page 2 of 68 Meeting February 26, 2024 - Full Board of Abatement of Taxes Meeting - Monday, February 26, 2024, 8:10 PM, Contois Auditorium OR REMOTELY via ZOOM Category 4. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn Page 3 of 68 Full Board of Abatement of Taxes, February 26, 2024 NOTICE CITY OF BURLINGTON FULL BOARD OF ABATEMENT OF TAXES The Full Board of Abatement of Taxes of the City of Burlington will meet in Contois Auditorium and via ZOOM: https://zoom.us/j/99756965793 on Monday, February 26, 2024* to hear and act upon the request for abatement of taxes and/or penalties from: Vermont House Condo Association 120 King Street 049-3-042-000 Vermont House Condo Association 131 Main Street 049-3-095-007 *The City Council Meeting usually begins at 7:00 p.m. The Full Board of Abatement of Taxes Meeting is part of this agenda, no set start time. Page 4 of 68 Page 5 of 68 Page 6 of 68 Page 7 of 68 Page 8 of 68 Page 9 of 68 Page 10 of 68 Page 11 of 68 Page 12 of 68 Page 13 of 68 Page 14 of 68 Page 15 of 68 Page 16 of 68 Page 17 of 68 Page 18 of 68 Page 19 of 68 Page 20 of 68 Page 21 of 68 Page 22 of 68 Page 23 of 68 Page 24 of 68 Page 25 of 68 Page 26 of 68 Page 27 of 68 Page 28 of 68 Page 29 of 68 Page 30 of 68 Page 31 of 68 Page 32 of 68 Page 33 of 68 Page 34 of 68 Page 35 of 68 Page 36 of 68 Page 37 of 68 Page 38 of 68 Page 39 of 68 Page 40 of 68 Page 41 of 68 Page 42 of 68 Page 43 of 68 Page 44 of 68 Page 45 of 68 Page 46 of 68 Page 47 of 68 Page 48 of 68 Page 49 of 68 Page 50 of 68 Page 51 of 68 Page 52 of 68 Page 53 of 68 Page 54 of 68 Page 55 of 68 Page 56 of 68 Page 57 of 68 Page 58 of 68 Page 59 of 68 Page 60 of 68 Page 61 of 68 Page 62 of 68 Page 63 of 68 Page 64 of 68 Page 65 of 68 Page 66 of 68 Page 67 of 68 Page 68 of 68