Board of Tax Appeals

Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only 1:00 pm, Contois Auditorium, City Hall, 149 Church Street, 2nd Floor: In - Person Only 1. Agenda Subject 1.1. Motion to amend/adopt agenda Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to amend/adopt agenda 2. Elections Subject 2.1. Chair, Vice Chair and Clerk Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 2. Elections Department Clerk/Treasurer's Office Type Action Recommended Action approve the Chair, Vice Chair and Clerk for the Board of Tax Appeals 3. Rules Subject 3.1. Hearing Procedures Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 3. Rules Department Clerk/Treasurer's Office Page 1 of 12  Type Information 4. Approval of Forms Subject 4.1. Educational Brochure, Notice of Hearing, Authority of Representation, Waiver of Site Visit and Official Notice of Decision Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 4. Approval of Forms Department Clerk/Treasurer's Office Type Action Recommended Action approve forms 5. Approval of Subpoena Subject 5.1. Approval of Subpoena Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 5. Approval of Subpoena Department Clerk/Treasurer's Office Type Action Recommended Action approve subpoena 6. Establishment of Panel and Schedule Subject 6.1. Establish Panel and Schedule Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 6. Establishment of Panel and Schedule Department Clerk/Treasurer's Office Type Action Recommended Action Establish Panel and Schedule 7. Conflicts Subject 7.1. North Hill Capitol Partners, LLC, 61 Elmwood Avenue Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Page 2 of 12  Category 7. Conflicts Department Clerk/Treasurer's Office Type Information 8. Other Business Subject 8.1. Verbal Comments Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 8. Other Business Department Clerk/Treasurer's Office Type Information 9. Adjournment Subject 9.1. Motion to adjourn Meeting September 21, 2023 - Board of Tax Appeals Organizational Meeting - Thursday, September 21, 2023, 1:00 PM, Contois Auditorum, City Hall, 149 Church Street, 2nd Floor: In - Person Only Category 9. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn Page 3 of 12 WHAT IS THE BURLINGTON BOARD “fair market value” please review A HOW ARE HEARINGS CONDUCTED? OF TAX APPEALS? Handbook on Property Tax Appeals A panel of at least three members of the available at BOTA will conduct the de novo hearing. The Burlington Board of Tax Appeals https://outside.vermont.gov/dept/sos/Munici The hearing is quasi-judicial, but informal. (BOTA) is a seven member quasi-judicial pal%20Division/tax_appeal_handbook_200 The panel chair will explain the process, board that hears appeals of Assessors’ 7.pdf introduce the members, swear in all who grievance hearing decisions. Members are will testify and conduct the hearing. You volunteers trying to ensure that all taxable The Assessor’s Office has information on will have up to 10 minutes to present your property is assessed at its equalized fair recent property sales within Burlington. You case. You have the burden of proof to market value. Members of the BOTA are 7 must file five copies of written materials you demonstrate that your opinion of the Burlington residents appointed by the City wish to use at the hearing in the City Clerk’s property’s fair market value is correct. Council with Mayor presiding. The appeals Office at least 14 days before the hearing. After your presentation, the Assessor will are heard de novo, or "anew," by a hearing Material given to the Assessor is not have up to 10 minutes to present evidence panel consisting of at least three members. forwarded and must be given by you directly supporting his opinion of the property’s In making its decision the BOTA may to the BOTA. The BOTA may subpoena assessed value. The panel, appellant and the increase, decrease or leave your assessment information it finds material to the appeal. Assessor may ask questions. Any unchanged. You must provide subpoenaed information documentation used at the prior Assessor’s to the City Clerk by the date set by the grievance hearings may be used at this HOW DO I WITHDRAW MY APPEAL? subpoena or your appeal will be deemed hearing if properly submitted. All hearings withdrawn and no further appeal will be are recorded. You may withdraw your appeal at any time. available. You can get copies of material Send, or otherwise deliver, a written being submitted by the Assessor in support DO I NEED TO HAVE AN ATTORNEY withdrawal request to the City Clerk’s of his valuation of your property from the OR APPRAISER AT THE HEARING? Office. The current assessed value will be City Clerk’s Office after 3 p.m. seven days your most recent property assessment if you before the hearing. If you provide the City No. You may use an attorney or a real withdraw the appeal. Clerk with an email address, the material estate professional to support your case, but will be sent to you electronically. if you decide to authorize someone to WHAT SHOULD I DO TO PREPARE represent you, you must inform the City FOR MY APPEAL HEARING? WHAT SHOULD I DO IF THE BOTA Clerk’s Office in writing when you submit SCHEDULES MY HEARING WHEN I your written materials at least 14 days You may visit the Assessor’s Office to get AM NOT ABLE TO APPEAR? before the hearing. information on your property and other properties for comparison. You will be The BOTA will reschedule one time only WILL A SITE VISIT BE NECESSARY? expected to provide an opinion of the fair for good cause shown, if notice, with a market value of your property, which detailed description of good cause, is Site visits are required by law, unless may be your opinion or the opinion of a provided to the City Clerk’s Office the day waived by all the parties, including the person assisting or retained by you, and before the scheduled hearing unless there is BOTA panel. Inspections will be scheduled to present evidence supporting your a bona fide emergency, then no later than after the close of the evidentiary portion of opinion. For assistance with understanding 10:00 am on the day of the hearing. your hearing. Page 4 of 12 WHEN WILL I BE NOTIFIED OF THE RESULTS OF MY BOTA HEARING? FOR MORE INFORMATION REGARDING THE TAX APPEAL The BOTA has until December 31st to issue PROCESS its decisions. The panel will render its opinion of assessed value after the hearing Contact Lori Olberg at 865-7136 in the City and site visit, if any. The BOTA will send Clerk’s Office. You may also view a Burlington Board its decision by certified mail to the property presentation on the appeal process located of Tax Appeals owner. on this website: CAN THE BOTA’S DECISION BE www.burlingtonvt.gov/assessor/adhoccomm APPEALED? ittee Yes, if either the appellant or the Assessor is FOR INFORMATION ON THE aggrieved by a BOTA decision. There are ASSESSOR’S VALUATION two alternatives: Contact the Assessor’s Office at 865-7114. 1. An appeal may be made to the Director of Property Valuation and Review within 30 days of the BOTA decision being mailed. IF YOU DON'T DISPUTE YOUR -or- ASSESSMENT BUT CAN'T AFFORD 2. An appeal may be made to the Vermont TO PAY YOUR TAXES Superior Court within 30 days of mailing. That is a different process than this one. If For an appeal to either Property Valuation and Review or the Vermont Superior Court, this is the case, contact the City Clerk's Office and ask about the Property Tax 2023 you must: Abatement process. a. File a notice of appeal with the City Clerk within 30 days from the date the decision was mailed to you. Guidelines for Appealing b. Pay the $295 filing fee for filing with Your Property Tax the Superior Court, or $70 if the appeal is to the Director of Property Valuation Assessment and Review. Page 5 of 12 Page 6 of 12  CITY OF BURLINGTON, VERMONT NOTICE OF BOARD OF TAX APPEALS HEARING Notice is hereby given that the Board of Tax Appeals of the City of Burlington will meet on «Hearing_Date», at «Hearing_Time» at Burlington City Hall, 149 Church St, Burlington Vermont, to hear the grievance of: «Owner_Name_» for the property located at: «Property_Address», Parcel ID: «Parcel_ID» who is aggrieved by the action of the Board of Assessors and filed a written grievance with the City Clerk/Treasurer. * A brief statement of the grounds for appeal is required by law and is essential to efficiently deal with appeals received each year. You must submit 5 copies of the statement and any documents or written evidence to be submitted to the Board at least fourteen (14) days before the hearing, or such documents may not be considered at the hearing. If you submitted documents online with your appeal request, you do not need to resubmit them, but you will need to submit a statement of the grounds for your appeal. The Board may subpoena documents it deems material to the appeal; the failure to provide requested records in response to a subpoena shall result in the dismissal or deemed withdrawal of this appeal and no further appeal shall be available. * A Hearing Panel of at least three board members will hear the appeal. Property owners will have up to 10 minutes to address the panel, explaining the reasons for the appeal and an opinion of the fair market value of the property. The City Assessor will also have up to 10 minutes. Please refer to the enclosed brochure for more details on the hearing. * At the close of the hearing, the parties will decide whether or not a site visit will be held. A site visit is mandatory unless waived by the property owner(s), the Assessor, and the Panel. If the property owner(s) refuses to allow an inspection of the property, the appeal shall be dismissed and no further appeal shall be available. The Site Visit for your appeal is scheduled for at _________. * The Board of Tax Appeals will issue a written decision no later than December 31, 2023. You will receive a corrected tax bill once the Board makes a decision if there is any change. You should continue to make payments as billed until then. * Please arrive early. Your hearing will be held in the Bushor Conference Room on the first floor at City Hall. If you are unable to locate the hearing room, please consult the City Clerk's office. Burlington Board of Tax Appeals By: ___________________________ Lori Olberg, Clerk Burlington Board of Tax Appeals 802 865-7136 Date of mailing: Page 7 of 12  City of Burlington Board of Tax Appeals AUTHORITY FOR REPRESENTATION I, <<property owner>>, do hereby authorize __________________________________________ to represent me in my appeal of the assessed value of my property located at <<property location>> identified in the Grand List as parcel identification number <<parcel ID#>>. Please fill out the following contact information: Representative Property Owner Mailing Address Mailing Address City, State, Zip Code City, State, Zip Code Phone Number Fax Number Phone Number Fax Number Representative’s Signature Property Owner’s Signature Date Date If the representative is a hired professional, please complete the questions below. Profession: Job Title: Page 8 of 12  Index: «Index» Panel: «Panel» City of Burlington Board of Tax Appeals WAIVER OF SITE VISIT Name(s) of Appellant(s): «First» «Last» Date Appeal Filed: «AppealDate» «Second» Name(s) of Property Owner(s): «Owner_Name_» Address of Property: «Property_Address» Parcel ID: «Parcel_ID» The parties to this appeal hereby voluntarily and knowingly waive the inspection of the subject property, having presented and heard sufficient evidence at the appeal hearing. Signed: ______________________________ ______________________________ (Appellant) (Appellant) _____________________________________________ _____________________________________________ Jacob Dorman , Acting City Assessor BTA Panel Chair Page 9 of 12  OFFICIAL NOTICE DECISION OF BURLINGTON BOARD OF TAX APPEALS APPELLANT NOTIFIED BY CERTIFIED MAIL ON: ______________________ To: «Second» «First» «Last» «Mailing_Address» «City», «ST» «ZIP» Your appeal to the Board of Tax Appeals concerning the assessment of property identified on the Grand List as being owned by «Owner_Name_», located at «Property_Address», identified as Parcel ID «Parcel_ID», has been given careful consideration. The Board of Tax Appeals has rendered the following decision: 2021 Grand List Assessed Value set to: $ Homestead Allocation: $ Date Appeal Filed: «AppealDate» BTA Hearing Notice Date: «Notice_Sent» Date, Place of Hearing: «Hearing_Date» at Burlington City Hall Date of Site Visit: Waived BOTA Panel: ________________, Chair , Member , Member Board’s Decision with Reasons: See written decision attached CERTIFICATE: I hereby certify that this is a true record of the action taken on this appeal by the Board of Tax Appeals of the City of Burlington. ___________________________________ Alan Bjerke Chair, Board of Tax Appeals Filed in the City Clerk’s Office on _______________________, 2023, at __________ a.m./p.m. to be recorded in the Grand List Book of 2023. Attest: _______________________________________ Chief Administrative Officer Katherine Schad «Index» «Panel» Page 10 of 12 Pursuant to 32 V.S.A. §4461, a person aggrieved by a decision of the Burlington Board of Tax Appeals may appeal either to the Director of the Division of Property Valuation and Review, 109 State Street, Montpelier, VT 05609-1401, or to the Vermont Superior Court, Chittenden Unit, Civil Division, 175 Main Street, Burlington, VT 05401. An appeal to the Superior Court or to the Director shall be taken by filing the Notice of Appeal along with payment of the appropriate fee with the Burlington City Clerk, within thirty (30) days of the date of the mailing of this decision. The appeal to the Superior Court shall be accompanied by a $295.00 fee for each individual property being appealed that is separately listed in the Grand List; the fee is $70.00 per property on appeal to the Director. «Index» «Panel» Page 11 of 12  BURLINGTON BOARD OF TAX APPEALS MEMORANDUM OF DECISION APPEAL OF «Owner_Name_» «Property_Address» Parcel ID: «Parcel_ID» «First» «Last» appealed the 2023 property assessment for the property referenced above to the Board of Tax Appeals (“BOTA”) pursuant to Article 31 of the Burlington City Charter. The BOTA held an evidentiary hearing on «Hearing_Date» at which «First» «Last» and the Acting City Assessor Jacob Dorman appeared. The parties and the BOTA all waived a site visit to the property. A site visit was conducted by Board Chair _______________ and Board Members: _______________ on _____________. 1. The property at «Property_Address» consists of a «Building» with «Bedrooms» bedrooms, «FullBathrooms» bathrooms and «HalfBathrooms» half-bathrooms on a lot of «LotAreaSF» sq. ft. The gross floor area of the building and appurtenances is : «GrossAreaSF» sq ft. The finished area is: «FinishedAreaSF» sq. ft. The unfinished areas of the building include: The building was constructed in ____________ The building on the property is rated as being in «Condition» condition. 2. The property was last sold for $ «LastTransferAmt_1000» on «LastTransferDate_1000». This transfer appears to be an arms-length transaction representing fair market value at the time. 3. The Assessor’s identification of the size and components of the Property were not disputed by the property owner. 4. «First» «Last» filed an appeal to this Board within the proper time by written notification received «AppealDate». DATED at Burlington, Vermont, this ___ day of December, 2023. ___________________________________ ____________________, Chair Burlington Board of Tax Appeals «Index» «Panel» Page 12 of 12