Tom Vickery gave an overview of the work and subsequent recommendations that he has done on the Equalization Study.  Topics included utility and cable tax, more support especially for small towns for the cost of reappraisals, re-categorizing of properties, and changes in the equalization methodology.

Steve Jeffrey was not present as he was in conference, but some of the bills that are before the legislature are:

• H.87 — Would require PVR to share in the cost of property tax appeals and would propose changing the threshold for being relieved of education taxes for large appeal losses.
• H.119–Limits the property tax exemption for a parsonage to one that is adjacent to the church edifice or located in the same town as the church edifice.
• H.164–Would replace the state education homestead property tax system with a flat homestead education property tax and a variable local income tax rate to reflect spending.
• H.181–A trailer coach shall be taxed as real property by the town in which it is located, notwithstanding subsection (a) of this section, if it is situated in the town on the same trailer site or camp site for more than 180 days during the 365 days prior to April 1st, except for the purposes of storage.  A trailer coach shall be deemed to be in storage for any period of one week or more during which it is not connected to water, electricity, gas or another utility or service.
• H.202–Expand Current Use to include horse farms.
• H.229–Rental House Registry–would require Listers to include in the grand list the following:  A notation whether a taxpayer’s real property includes residential rental housing with more than a single dwelling unit.
• H.329–Current Use reform
• H.383–Valuation freeze for those over age 65.  This bill proposes to freeze the appraisal value of property owned by taxpayers 65 years of age and older until subsequent transfer.
• H.398–Property tax exemption for parent-child centers.  This bill proposes to exempt parent-child centers from municipal and education property taxes.
• H.406–Lister replacement.  This bill proposes to allow a town to eliminate the office of Lister and permit its Selectboard to appoint an assessor.  VLCT will be supporting this as there is a growing number  of towns having problems getting qualified people to serve as Listers.
• H.419–Mobile home property tax bill payment–this bill proposes to ensure the payment of property taxes on mobile homes by making the owner of the mobile home park responsible for the taxes, and then allowing the owner to pass along the taxes in the form of rent.
• H.455 & S.134–Eliminate the 8% property tax delinquent penalty.

• H.468–Easier relief for having misfiled homestead declaration.

Other areas of discussion included:

• The position of State Appraiser which used to be a county board but to cut costs was reduced to a one  person board.  Opinions were expressed that VALA should work on getting this changed.  However, it would mean a legislative change.
• Penalty for withdrawal of land from Current Use.
• Taxation of solar projects–taxed by the State based on capacity using the income approach to value.  Project must have a certificate of approval;  will be taxed even if it is not yet producing.  It was noted that there are now about 400 solar arrays throughout the state.
• Access of Listers records
• Residential properties that are renting out rooms–how should these be assessed?

Chris Miele–there will be an APEX webinar on March 7th.  Chris reminded everyone of the importance of keeping up with downloads and updates.

The meeting adjourned at 12:00 p.m.

Respectfully submitted,

Carol Hammond, Secretary

Bill Johnson reported that there are limited funds for CAMA/NEMRC enhancements.

There are several bills before the Legislature that affect Listers:

1. S. 134–Repeal of the delinquent  property tax penalty
2. S. 110–Open Meeting Law
3. H.406–Provides the town with authority to hire Assessors
4. H.354–Land Use
5. H.295–Catchall/Technical tax bill
6. H.202–Defining farms (to include horse farms)
7. H.181–exempting house trailers in storage from taxes
8. H.162–Creating a tiered penalty structure in Current Use program
9. H.329–Changing rate of land use change tax

The Depreciation Class will be put off until fall.  Concern was expressed about scheduling the class in the fall as it is a busy time of year for Listers with other obligations.  A survey will be sent out for preference of a one or two day Depreciation Class format–a two day class goes toward certification.

There continues to be many visits on the VALA website with 133 new visits in February.
The role of the Directors was discussed and it was agreed that it should be an expanding role.  Bylaws need to be checked regarding county level meetings.

John Fike asked for approval to attend the Northeast Regional Association of Assessing Officers Conference from
April 28 – May 1, 2013 in Newport, Rhode Island.
Pauline Moore made a motion to approve John’s attendance at the meeting.  The motion was seconded and passed.

There was discussion about H.406–towns hiring assessors.  John Vickery moved that VALA approve H.406.  After discussion, the motion was withdrawn.  Tom Vickery moved to table.  The motion was seconded and passed.  There is law already in place for Listers to hire an Assessor if needed but Listers still have the responsibility of the Grand List.

Louise made a motion to adjourn.  The motion was seconded and passed.  The meeting adjourned at 10:10 a.m.

Respectfully submitted,

Carol Hammond, Secretary

Currently they are working to get Current Use changes through committee action.  They are also working with VLCT and other coalitions to lower the threshold percentage that will kick in a trigger to help towns with expensive appeals.

I have sent Pat French (Finance Committee) a number of suggestions to expand and stablize VALA’s financial viability.  It is also time for the committee to re-examine the structure of VALA’s scholarship program to make it more marketable and user friendly.

John Vickery (Education Committee) is working on the VALA Education Program for 2013.  Members should have received the TOEC schedule.  Mr. Vickery will provide members with an update at the March Bi-Monthly Meeting.

Penny Allyn (Membership Chair) has been updating information to the website that she will discuss.  She is also receiving coorespondence from other state organizations.  Ms. Allyn will provide a review of her plan to attract new town VALA members with the help of Board Members.

Tom Vickery and I met with three other members on February 21st, 2013 to discuss the results of Mr. Vickery’s extensive equalization study and develop an action plan.  Mr. Vickery will provide the Board an outline of the plan developed by the “VALA Gang of Five”.

NEMRC Senior Appraiser Ed Clodfelter will meet with his NEMRC Committee to discuss system enhancements.

I have requested that Board to approve mileage and room reimbursement for my attending the New England Regional Assessor’s Meeting in Rhode Island at the end of April.

NEMRC Chris Miele will offer a webinar on Apex in March and he has emailed the details to members.  He also will be sending out his meeting location schedule for NEMRC’s annual spring information meetings.

We will continue our Hot Topics session at the general meeting.

I am looking forward to seeing all Board members on March 6th.  Good luck at your Town Meetings.

John Fike, VALA President

Items of discussion were how quiet the legislature is for now…only a $70 million dollar hole in the budget.  Jeff Wilson who serves on the Ways and Means Committee will sponsor a bill on the State’s sharing of cost of appeals beyond the BCA.  This was    H588 last year which went nowhere.

It should be noted that there was record member attendance at today’s meeting.

Bill Johnson – PVR stated that the number of Tax Increment Financing (TIF) districts allowed by the State has been increased to 14.  Also discussed was funds available for CAMA and Grand List changes/enhancements.

There is an increase in solar installations around the state.  The state will access a capacity tax on projects over 10KW, while the towns will tax at fair market value.  Solar projects under 10KW will be exempt from taxation (by the State) for 10 years.  There is information on the PSB website but it is not comprehensive.  A certficate of public good will be needed but even if one is granted, it does not mean the project is a done deal.

Michelle Wilson – PVR presented an overview of the Lister Certification Program.  A new class-Standards of Professional Practices and Ethics will be offered.  Education will be offered for the Lister Certification Program with classes rotating on a three-year basis.  There were concerns expressed regarding the cost of courses, especially from IAAO, as many towns do not pay for Listers to attend classes.  There are scholarships available from VALA and IAAO to help with the costs.  VALA and PVR need to work together on scheduling educational offerings.

General Discussion followed on land leases, cell tower assessment, the importance of knowing what a lease says, difference between real and personal property, for example:  if a contract stipulates that the equipment has to be removed at some point, then it would be considered personal property.

Also discussed was Legislature’s need to revisit “what is a telephone company”.  There is no uniform way of taxation.

The Veteran’s exemptions (new method) that was put in place last year seems to be working well.

The Annual VALA Meeting is scheduled for September 20, 2013 – which is the third Friday in September.  Place for the meeting is yet to be determined.

Chris Miele – NEMRC reminded those present to remove flags in the working grand list.  Also that there are a lot of changes in grand list procedures this year and that Listers need to attend the seminars.  A reminder that the 411 needs to be sent to the State by January 15, 2013.

Meeting was adjourned at 12:05pm.

Respectfully submitted,

Carol Hammond, VALA Secretary

There were 8 Directors and 5 Alternatives representing 11 counties (according to sign-up sheet).

The Secretary’s Report was approved by motion made by Nemrc’s Senior Appraiser Ed Clodfelter.  The motion was seconded and passed.

The Treasurer’s Report was distributed by Don Sweetser in its new format.  Babs Lynde from Westminster made a motion to approve the Treasurer’s Report.  The motion was seconded and passed.

Tom Vickery – Legislative Committee stated there is still ongoing discussion regarding the sharing of cost of appeals beyond the BCA by the State–there is the issue of the education tax liability.

The Current Use Coalition has really come together and hopefully things will get accomplished in the legistlature this year as a result of the committee’s efforts.

Education Committee Update – There will be 3 TOEC sites this year.  Possible workshops will address technology, and legislative topics.  John Vickery has been obtaining information from the surveys for topics.  Consensus from the group is that the popular Lister Roundtable should be run by Listers/VALA.

PVR is putting together their education schedule for 2013.

Penny Allyn – Membership Chair reported that VALA membership has currently 164 members representing 79 towns and 14 professionals.  The membership fund is $1,680 over last year with a total of $3,870 in membership fees as of January 8, 2013.  A packet of information is being put together for new members.

The website is updated and there were 88 new visitors to the website including ones from South Africa and Germany.

The newsletter is on the website and on the internet List Serve.  Lister Babs Lynde of Westminster is featured in this newsletter.

President John Fike reviewed the President’s Report.  NEMRC will be holding their Grand List Seminars in the spring and lots of changes have been made.  The 2012 cost tables are being tested.

VALA will be added to the amicus brief on leased land that VLCT has filed.

Mr. Fike expressed his goal to do ble the VALA membership.  Thus far there are only 30% of the towns that are VALA members – he would like to see that number raise  to at least 50%.

Tom Vickery discussed the Equalization Study.  Mr. Vickery has been putting data received from PVR into a format that can be analyzed by county.  The overall trend is consistency over counties but jumps and bumps among individual towns.  Perhaps a two year study would be more appropriate – would impact values.  Vala is hoping to meet with Bill Johnson PVR to suggest improvements to the study, not condemn it.  It was suggested that Utilities should will not be part of the Sales Study as they can greatly affect a town’s CLA.  As always, lack of sales data is a problem in most towns.

Respectfully submitted by,

Carol Hammond, Secretary

The Bi-Monthly Meeting was called to order at approximately 10:00am by President John Fike.

Mr. Fike gave a brief overview of the Directors meeting with the following:

• As of today, Vala has 180 individual memberships, representing 77 towns and 12 professional memberships.
• The 77 towns represent approximately 30% of the towns in Vermont – Vala’s goal is to reach 100% of the towns.
• Election of officers – Pat French as Vice President, Carol Hammond as Secretary and Don Sweetser as the new Treasurer.
• Committee assignments have been made and will be posted on the website as well as at the end of the minutes.
• Additional cost for the 2012 Annual Meeting attributed to increased prices of new food service.

President’s Report:

President John Fike relayed that a speaker has been lined up for the 2013 Annual Meeting with the topic of “The Other Side of Current Use–From a Forester’s Point Of View”.  There were excellent reviews of Jim Barlow’s “Tale of the BCA” at the 2012 Annual Meeting.

President Fike stated there were 41 attendees at the VALA sponsored Depreciation Class taught by Mr. Bob Estey.  Feedback from the Depreciaton Class Survey was positive and the Depreciation Class will again be offered in the spring (possibly during the month of April) of 2013.

VLCT News:  

• Mr.  Steve Jeffrey  discussed the amicus brief filed by VLCT on behalf of Colchester.  He stated there are actually two appeals that are being merged making things a little more complicated-one that has come through the courts and one through the state appraiser.  But this will give more time to revisit the briefs and there is still time if VALA wants to join VLCT.  Mr. Jim Barlow has done the brief but can revisit it to get VALA’s name included.
• VLCT has also agreed to have VALA join in the amicus brief regarding the merger of the perpetual affordable housing appeals from Essex and Rockingham.
• VLCT is opposing the State billing and collection of the education tax.  Mr. Jeffrey stated he doesn’t expect many changes in the Legislature from last year.

PV&R Review:   

• Mr. Bill Johnson from PV&R stated that Legislature is not yet in session.
• There is possible legislation that would authorize PV&R to do an equalization study for an assessment district.  Several municipalities would be joined together and have a uniform method of assessing all properties across the municipalities and also have a common reappraisal schedule.  It would be one unit as opposed to separate municipalities and treated as a single unit for the purposes of equalization.  It was the towns of Essex County that brought this issue to the forefront to do a single study for all these municipalities.  Tom Vickery and Randy Viens indicated an interest in the subject.
• There are appeals by TransCanada in Vernon, Barnet, Waterford, Rockingham and Newbury.  Hartford is not part of the appeal.
• Mr. Bill Johnson also stated PV&R is attempting to organize a meeting of all affected towns to determine how the state and towns might participate in the appeals process.
• Bill Johnson commented on the VALA Committee and stated he would like to see a consistent moderate approach and is working towards obtaining money for FY 2014 to work on larger issues.  Mr. Johnson indicated a lot of good things have been done and the committee needs to be visible so that everyone is aware of what is happening.
• Methane Digesters were discussed – previously, they were part of proposed legislation, than removed and are now back under consideration.  They can be enrolled as a farm building in Current Use.  At this time, there are 12 -13 of these around the state and are associated with only very large farms as they would not be economical for smaller farms.  They could provide a significant 2nd income.  Most farms with digesters are not doing net metering…all generation is going into the electric transmission system.  The value of these digesters is substantial, and while they are used for manure management on the farm, they can be income producing.  There are two applications at present–one will be enrolled, and the other one denied.  A technical bulletin will be forthcoming regarding the qualifications.
• There are 66 cheese plants around the state of Vermont with an underground cave for aging cheese.  The 1st $100,000 of appraised value of a secondary processing plant is allowed in Current Use.
• PV&R is doing an amicus brief on behalf of the town of Colchester but is staying out of the perpetual affordable covenent housing.
• Veterans’ exemptions – there needs to be a better job done next year at getting information out to veterans.
• Education – PV&R needs to work with VALA’s Education Committee on the timing of classes.
• Mr. Johnson discussed meeting with Michelle Wilson regarding the Lister Certification Program and to review feedback on the structure of the program.  A January 1, 2013 is still planned for initiating the program.

Education Committee Update:

• John Vickery  discussed the survey results from the Depreciation Class which has resulted in classes/workshops being offered through TOEC and One Day Seminars.
• Pauline Moore from Manchester discussed the House Bill in 2011-2012 which gave towns without charters the authority to replace Listers with an appointed Professional Appraiser or Appraisal Firm and to eliminate the office of Lister.  This person or firm would be approved by the Director of PV&R and would be required to follow all rules of Listers with the same liabilities and perform the same function.  This was brought by several towns in 2011 and Jeff Wilson will be bringing it forward again this year.  The bill would designate either the Selectboard or Listers to hire the assessor or assessor firm.  There followed much discussion on the pros and cons of Listers versus Assessors as well as an Assessor working for a Board of Listers, or the Listers working under and Assessor.

Legislative Committee Update:

• Randy Viens comments on the Current Use Tax Coalition stated they want to continue working on changes to the program, especially the tiered penalty.  Another meeting is scheduled for November 19th to get things together before the legislative session starts.  They are working to put together a paper to show their position.
• Tom Vickery provided an update on the end of the last legislative session where the Westman amendment passed.  The amendment indicated any waste water approval was going to create a problem and gave a charge to Forest & Parks to determine which current use parcels had extra waste water permits and found that this would be impossible to administer.  Forest & Parks stated they could not administer this program and there is a need to eliminate the Westman amendment and find a correction for it.  The amendment created more of a problem than what it solved.  Forest & Parks did recognize the problem however it did not address issues of waste water permits for developments.  This could be handled in the Miscellaneous Tax Bill.

NEMRC Update:

• Chris Miele from NEMRC discussed the 2013 webinars, ie; Grand List Seminars coming in the spring, Commercial Class–new “stuff” coming!
• Stressed the  importance of keeping track of changes and the reconciliation of the Grand List.
• Reviewed linking photos to CAMA data base.

Membership Chair Report:

• Penny Allyn provided an update on the VALA website – Visits to the site have been increasing with interest from several new states and even countries as far away as Egypt, New Zealand and Australia.
• The VALA Newsletter will be posted on the website some time in January.  Posting to the site rather than sending out individually is more effective due to frequent email changes.
• Christie Wright’s information sheet on Quality and Conditions that was discussed at the previous VALA Class will be on the VALA website.  Guidelines for RFP will be put back on the website.

Old Business:

1. Revised by-laws are on the website.  Biggest change, slate of officers will be presented at the annual meeting for voting by members present.
2. Propane Generators is a quality issue; is there contributory value and are there sales to prove it.  How to value; some generators are only source of electricity – off the grid; some are backup generators; some are for the whole dwelling, some partial.  Need to be able to defend any value placed on them.  Generators are becoming more common throughout the state.
3. Apex 5 problems – Lots of discussion revolved around need to delete all other versions when Apex 5 is downloaded.  Combination of understanding what goes on in the program and behind the scenes.  Issues include the “define area” part and defaults, copying data files, changes in data files from one version to another.  Question was raised as to whether Apex is doing their part–more than just installation of the program.  Chris Miele from NEMRC explained some of the nuances of the program which may have been too far beyond the ability of the attendees at the meeting.  So, some members might need to check with Chris at a later date for an explanation.

Tom Vickery moved that VALA join VLCT in the amicus brief for the Rockingham and Essex appeal and the Colchester appeal showing VALA’s support for these towns.  The motion was seconded and passed.

Emails have been received regarding:  CLA/COD impact on the sales study – concensus being that it is unfair to small towns.

Tom Vickery explained the equalization study problems using Addison County as an example.  He would like an equalization committee to work with PV&R to come up with solutions to fix bad practices.  It is important to know what is happening in the study.  The state sets the criteria, towns have no input.  VALA needs to make recommendations to the legislature for possible changes that they see as problems and let the legislative process do it.  PV&R will not do it unless there is a push and the courts are not going to do it…there has to be a solution realized.

The Town of Reading appealed their equalization study and won.  IAAO clearly states that towns should be involved in the study because they know aberrations in the sales.  Workable changes need to be made in the study.  VALA needs a voice in the equalization study criteria.  If anyone is interested in getting involved in this project, please contact either Randy Viens or Tom Vickery.  VALA President John Fike will contact Bill Johnson from PV&R to see if there can be a joint committee to work on this.

Randy Viens moved to adjourn at 12:30pmn.  Motion was seconded and passed.

Respectfully  submitted,

Carol Hammond
VALA Secretary

The President’s letter was reviewed.

One of the topics for the 2013 Annual Meeting will be “The Other Side of Current Use” featuring a representative from the Vermont Forestry Service.

A nominating committee will need to be established before the annual meeting to present a slate of officers to the membership.

For the 2012 -2013 year — the election of the following people for officers:
Vice President:  Louise Ferris-Burt nominated Pat French.  The motion was seconded and passed.
Secretary:  Louise Ferris-Burt nominated Carol Hammond.  The motion was seconded and passed.
Treasurer:  Louise Ferris-Burt nominated Don Sweetser.  The motion was seconded and passed.

Treasurer Louise Ferris-Burt cited personal issues for stepping down as current treasurer.  She thanked Pat French for his support in reviewing the financial statements each year.

Finance Committee:  Pat French was asked to chair this committee.  This committee will be comprised of the Secretary, Treasurer, and Committee Chairs.
Education Committee:  Lisa Truchon, John Vickery, Todd LeBlanc
Legislative Committee:  Randy Viens, Tom Vickery Ed Clodfelter
NEMRC/CAMA Committee:  Pauline Moore, Ed Clodfelter, Randy Viens
Membership Committee:  Penny Allyn, Mimi Burstein, Joyce Scribner, Tim Morrissey

Financial Report:  Costs for the annual meeting were up due to an increase in prices from a new food service.

Ed Clodfelter, NEMRC Senior Appraiser made a motion to accept the Treasurer’s report.  The motion was seconded and passed.

The Depreciation Class survey results were discussed.  Suggestions for topics from the survey were divided into two categories:

One Day Seminars:
Quality/condition grading
Condo appraisal
Reappraisal statistics
Lister office practices
Current Use
Rent restricted covenant housing

TOEC Workshops
Land valuation
Quality grading
Current Use
Defense of appraisal at Lister grievance level
Mass v Fee appraisal
Deed reading
Cost tables
Enhancing land value elements in CAMA
Sales for flood damaged properties
Sales studies
Value of alternate power sources

Ed Clodfelter, NEMRC Senior Appraiser  reported that the 2012 cost tables are currently under review.

The meeting was adjouurned at 9:55 a.m.

Respectfully submitted,
Carol Hammond, Secretary

President John Fike:  Gave his President’s Annual Report which included the announcement that Membership in VALA has increased to 139 members representing 60 towns.  There are also 6 professional memberships.  Windsor County has the largest representation in VALA with 10 towns.

The VALA Newsletter:  Has been getting great reviews.

The roles and responsibilities of delegates:  Have been established and the by-laws updated.

The Depreciation Class:  Scheduled for October 9th has been sold out.  If enough interest is generated another class will be held in the spring of 2013.

The State of Vermont:  Is pushing for county assessment – VALA is not in favor of this move.

Vice-President Pat French:  At this point in the meeting nominated John Fike as President.  The motion was seconded.  As there were no nominations from the floor, the Secretary was instructed to cast one ballot for John Fike as VALA President for the upcoming year.

The Treasurer’s Report was present by Louise Ferris-Burt:  One change this year is that there is now a requirement for VALA to file with the IRS annually.  Ms. Ferris-Burt also encouraged those present to make use of the VALA scholarship fund.  Dolores Funari of Brandon moved to accept the Treasurer’s Report.  The motion was seconded and passed.

John Vickery:  Commented on the Equalization and Sales Studies Class.  There are no firm plans for classes for the upcoming year-however if any, they will be co-coordinated with PVR.  Since the Depreciation Class for October 9th  is filled, there will be one held in March, 2013-again with Mr. Bob Estey.

The VALA SURVEY OF LISTERS that John Vickery handed out is to better understand the compensation level of Listers throughout the state.  Mr. Vickery would like to enhance the Listers profile with a goal to elevation of the office.  A question was raised as to the status of Lister Certification.  Suggestions were made that the survey results be posted on the VALA Website and that PVR post information on Lister compensation.

Todd LeBlanc:  Expressed concerns about the Excel Class that was held in August.  Several people felt that there should have been proficiency requirements for the class and that a requisite of a laptop computer for class prevented many from signing up.  Mr. LeBlanc also said there was a possibility of an Excel workshop at the TOEC in the spring.  Mr. Chris Miele of NEMRC stated that there were Excel tutuorials on the web of both basic and advanced levels.  Other workshops under consideration are properties with contamination and subsidized housing.

Randy Viens:  Reported that this is a new biennium so everything starts anew.  The Current Use Bill #H237 died in the Senate Finance Committee but will be looked at again this year.  The potable waster issue-language needs changing.  H588, a bill that would initiate the sharing of costs of appeals that go beyond the BCA level.  There are 10 sponsors for this bill with most from the Ways and Means Committee.

The Supreme Court voted to merge the Rockingham and Essex covenant housing into one decision.

Billing and collection of education taxes – Ways and Means are not too enthusiastic about the idea – VALA has presented many reasons why it is not a good move.  David Trombley of Topsham moved to accept Mr. Vien’s presentation and continued legislative policy.  The motion was seconded and passed.

Michael P. Cyprian Lister of the Year Award:
After brief review of the background of Michael P. Cyprian Award by John Fike, the award was presented to Augusta (Gussie) Graves from the town of Fayston.  In addition to Mr. Fike’s remarks, Gussie was surprised by the appearance of the Fayson Town Clerk and members of the Selectboard who presented her with flowers and a gift in appreciation of her committment to her job and to her town.

CONGRATULATIONS GUSSIE!!!

 By-Laws – It was moved by Jeanne Johnson of Cabot to accept the changes made to the by-laws.  Todd LeBlanc offered a friendly amendment to the wording in Article 3 Section 1 that “herein after” be changed to “here in”.  The motion was seconded and passed.

Bill Johnson PVR:  Commended VALA upon becoming a viable and visible organization.  His comments included the return to the annual filing of the homestead;  Lister access to the EPTTR system; increase in usage of this on-line feature – up to 40% now.  There has been resistance to using the system, mostly from attorney’s.  Improvements to Current Use – applicants will be able to apply on-line resulting in greater compliance.

Lister Certification – There will be information sent to VALA members by October 15th, in which input will be requested so that by January 1, 2013, there will be something in place.

Solar Generation – On facilities over 10K in size, the education tax will be a capacity tax billed and collected by the state.  On the municipal side, the facility will be assessed at fair market value.  The reason for the capacity tax is that it would be one of many incentives to encourage solar generation, with being able to sell electricity for approximately $0.30 per kWh.  A facility of less than 10K will be exempt from taxation for 10 years.  The idea of the sunset of 10 years is to see if the solar facility has a positive or negative effect on property value.

Mr. Johnson also asked VALA to form a committee to help on homestead allocations for non-residentials on residential property.  It has been found that allocation is not being done consistently across the state and this affects property tax adjustments.

There is a Current Use valuation issue – some legislators feel that Listers over-evaluate enrolled land to increase the pilot payments.  They feel that this practice is pervasive throughout Vermont and that Current Use property is assessed differently than others.  The topic of homestead declarations and how much credence should Listers give to the declarations were discussed with the majority opinion that it was at the Listers’ discretion.  The question was raised as to whether there is a link between IRS and PVR Tax Department that would affect reporting by the tax payer.  There is no link at this time; there are still privacy issues and nasty penalties if they are violated.

The business meeting was adjourned and the remainder of the morning was given over to Jim Barlow, Senior Staff Attorney for the VLCT Municipal Assistance Center.  Mr. Barlow’s topic was “Tales of the BCA”.

After the lunch break, the speaker was Ed Clodfelter who is the Senior Appraiser for NEMRC.  Mr. Clodfelter’s topic was “Doing Your Own Reappraisal, The Good, The Bad, and the Ugly”.

After Mr. Clodfelter’s presentation, the meeting adjourned at approximately 3:00pm.

Respectfully submitted,

Carol Hammond
VALA Secretary