Tax Abatement Committee

February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 Tax Abatement Committee Minutes Tuesday February 1, 2022, 5 p.m. ZOOM Virtual Rm Additional minutes from previous hearing included on this record 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 Petitioners Present: Marlene Booska; her brother George Mason; Kathryn Keough No Show: Actually delinquent is $9457.36 Amount of request is $16,969.94 At 4:33 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 Page 1 of 6  February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 Second by SC Agenda item 1.01 Introductions Move to approve agenda PF second MB UNi Agenda item 1.02 Approve Minutes MB moves to approve minutes PF second Unanimous Agenda item 1.03-Petitioner Hearings 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 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. Page 2 of 6  February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 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. Feb 1st starts here: SC asks if George is sole owner of home. Marlene says it is correct that George is sole owner of home and Marlene is now trustee in 2019. SC-Why taxes not paid in 2019 NCFCU had property in lien and NCFCU had paid $15,000 during that time and their was an assumption that NCFCU was still paying taxes while holding lien. The agreement b/t CU and Mason was that he would start paying taxes in November 2021. NCFCU did not state there was any taxes in arear. Marlene misunderstood that the CU was paying the taxes because they paid the same time period Ms. Booska had become the trustee. The 75,000 agreement to pay was reduced form 185,000 original. James Mason – prior trustee did not pay rent and James did not collect rent. Renters refused to pay rent until ownership established. Old renters moved out July 2020 and it got rented in October. No other assets in trust except for the house. Traci Isham 13,486 in back tax. FY22 $2,858,57 back taxes FY21???? Closing on property expected last night but mortgage company wants more information in the ownership of the property. In June 2020 quit claim deed filed with court by James Mason and his wife (pre-divorce). Filed via Attorney Lisman Is there any net cash from the $25,000 left over after the $100,000 his mortgage pays $75,000 to NCFCU. Page 3 of 6  February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 Marlene understands that James Mason borrowed 90,000 as personal loan against house. 185,000 includes attorney fees, late fees and other fees that Marlene does not understand. House was used as collateral for personal loan by former trustee. NCFCU left holding the loan amount. Councilor Barlow wants to see a breakdown of the closing costs for the mortgage. Trust terminated why asks MB-court saw that former trustees signed Quit Claim and that Georges mother in her will wanted George to live in the house. Jeff Wick is working for Mason as closing attorney. SC states we may need more information form Attorney Wick. Needs info from their attorney Jeff Wick breaking down ALLLL closing costs included in $100,ooo mortgage- specifically who is paying the back taxes being paid off as part of the upcoming closing and how are those taxes being paid. Are back taxes going to be cleared as part of the $100,000 mortgage. George should consider to apply to VHFA program. Committee does not know why Marlene did not pay back taxes b/c she was listed on the property record card with James. 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. Page 4 of 6  February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 Committee request to postpone until tentative Tuesday Feb 1st 4:30pm for more information Feb 1st starts here: Kate Keough to represent via phone this evening. Back taxes due Total 9457.35 From FY20 & FY21 Current in FY22 Asking for abatement of tax money not paid by Mr. Betts in the previous tax years. June of 2021 the divorce was finalized. Payments made went to current balance. June of 2021 went to 21 and everything else paid was for current tax year. No mortgage or lien on property. KK says low income right now and the 90 year old mom needs Kathryn’s help. Claiming hardship because of the pandemic and the divorce of mom and dad. SC – did you file for homestead credit. Answer was no because their tax filer Jeff Towesly (sp?) said they could not file for last year FY22. Their filer said they would need to start filing homestead starting in FY23 for 2021 income taxes. MB curious about homestead state credit. Keough’s uneligible for city help program. SC states VHFA may be qualified for the HAP program. Former owner never lived at Lyman Avenue house. He owns two condos on South Williams Street (??) which he occupies. Divorce settlement require Mr. Betts to turn property over to Elizabeth and Mr. Betts would not have signed divorce paperwork unless Elizabeth took the back taxes on. Attorney Curt Hughs is Elizabeth’s divorce papers. She had no choice. Kathryn Keough is aware of the Vermont Housing Finance Agency HAP program. Committee believe petitioners are eligible for VHFA or VRAP – rental assistance and Keough needs to apply before committee will consider abatement. Traci will help with both the VHAP and VRAP program info to provide answers to Keough’s and SC will get Keough info. Page 5 of 6  February 1, 2022 Tax Abatement Committee Hearing - 4:30 p.m. 2/1/2022 Agenda Item 3.01 Public Forum open no one present ADJOURNMENT Public meeting adjourned at 5:25 p.m. to go into deliberative session Motion to deliberate by PF Second by MB Unanimous Full meeting adjourned at 6:24 pm Motion SC Seconded by PF Unanimous Page 6 of 6