Board of Selectmen Regular Budget Meeting Materials (linked)

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Assessment
FISCAL YEAR 2022 BUDGET
Town of Waterford _
a a RR a ee eee z z eens cere
BUDGET FUNCTION
L
ne Board of Assessment Appeals is an official municipal agency, created by Connecticut
state law that is designed to serve as an appeal body for taxpayers who wish to challenge
the valuation of their property or the denial of an exemption. The Board of Appeals is
comprised of three elected members who meet twice annually to hear taxpayer appeals.
Appellants may appear before the Board to appeal their current Grand List valuations for
real estate, personal property or motor vehicles in the month of March and may also appear
in September when the Board meets exclusively to review motor vehicle appeals.
Assessment staff provides technical support during the hearing and deliberation process
and directs complex issues and questions to the Assessor for clarification to the Board. All
BAA members receive a fixed stipend for their service on the board and assisting staff are
compensated at the appropriate overtime rate and are scheduled based on the number of
appeals the Board receives.

Department Name
Fiscal Year 2022
Town of Waterford
- FY2022 BUDGET SUMMARY
“a
Change from FY
Line Item FY 2020 FY 2021 FY2022 2021 (+/-)
Appropriated Appropriated Request $o (percent)
PERSONNEL COSTS
51010 Elected Officials 300 300 300 0 0%
51210 Clerical/Technical 831 664 694 +30 5%
51920 FICA 87 74 76 +2 3%
SUBTOTAL 1,218 1,038 1,070 +32 3%
SERVICES
52010 Advertising 500 350 350 0 0%
; 52020 Postage 150 50 50 0 0%
< 52050 Dues, Conf. & Education 300 150 150 0 0%
~ SUBTOTAL 950 550 550 0 0%
DEPARTMENT TOTAL 2,168 1,588 1,620 +32 2%

Department Name
Fiscal Year 2022
Town of Waterford
BUDGET EXPLANATIONS BY CATEGORY
Personnel Costs: Compensation for members of the Board of Assessment Appeals is fixed at
$100 per year per member except during revaluations. Additionally, based on the estimated number
of appeals that the board typically receives, there are 20 hours of clerical time provided by the
Assessor's staff at an overtime rate. The calculated FICA is included.
Budget Request: $1,070 3% increase
See the Personnel/Fringe Benefit Spreadsheet for calculations.
Services: Accounts 52010 - 52050: Encompassing all necessary operating costs, including
statutorily required legal ads and filing notifications, related postage costs, and provisions for Board
member and staff training in assessment appeals.
Budget Request: $550 0% increase
e 10105-52010 - Advertising Request: $350 0% increase
Includes required annual publication notifying taxpayers of Board of Assessment Appeals
Hearing dates and appeals procedures. Required notices are published in 7he Daynewspaper
and posted on the Town’s website twice annually. Advertising costs incurred in FY20 = $177;
FY21 = $156 to date. March 2021 legal ad estimated at $200.
Advertising Breakdown:
March Legal Ad: $200
September Legal Ad: $150
$350
e 10105-52020 - Postage Request: $50 0 % increase
Postage estimate is based on approximately 90 mailings at the standard rate and includes an
original hearing appointment notification to each appellant and a statutorily required post
hearing action notice to each appellant containing appeal results and the process to pursue
their appeal in Superior Court if aggrieved.
Postage costs incurred in FY20 = $91; includes additional appeal notifications due to Covid-10
hearing rescheduling. FY21 anticipated total cost: $50
e 10105-52050 - Dues, Conf. & Education Request: $150 0% increase
Education cost represents an allowance for BAA training which is made available to all board
members by the state’s Office of Policy and Management in conjunction with the Connecticut
Association of Assessing Officers. The current cost for the BAA course is $50/per person.
Dues, Conf. & Education Fees incurred in FY20: $0 FY21: $50 - one BAA member in
attendance.

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LEGAL
TOWN OF WATERFORD
BOARD OF ASSESSMENT APPEALS
The Board of Assessment Appeals will conduct hearings for the 2019 Grand List on the dates and times
listed below. Applications for appeal must be submitted in writing and filed with the Assessor's office by
February 20, 2020. Hearings are by appointment only. Applications are available in the Assessor's
office Monday through Friday between the hours of 8:00 am and 4:00 pm. Meeting date and time
schedule is as follows:
Tuesday, March 24, 2020 5:00 pm — 9:00 pm
Wednesday, March 25,2020 5:00 pm— 9:00 pm
Thursday, March 26, 2020 5:00 pm — 7:00 pm
Location: Assessor's Office 15 Rope Ferry Road, Waterford
YAN TO BAG |
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TOWN OF WATERFORD
BOARD OF ASSESSMENT APPEALS
SESSION EXTENDED THROUGH APRIL 30" 2020
The Board of Assessment Appeals will be conducting hearings for the 2019 Grand List on the
dates and times listed below. Hearings are by appointment only. Meeting date and time
schedule is as follows:
Tuesday, April 14, 2020 5:00 pm — 9:00 pm
Wednesday, April 15,2020 5:00 pm—9:00 pm
Tuesday, April 21, 2020 5:00 pm — 9:06 pm
Wednesday, April 22,2020 5:00 pm ~ 9:00 pm
Location: All meetings will be held by ZGOM Remote Access Only.
**See individual posted agendas by day for Zoom meeting !D and password to
join each meeting

Phone: (860) 444-5820
4 : Town of Waterford
Fax: (860) 444-5819
. Assessor's Office
15 Rope Ferry Road
Waterford, CT 06385
Board of Assessment Appeals
September Motor Vehicle Session
Special Meeting Agenda
send
Date: Wednesday, September 16, 2020 Place: Assessor's Office oS
15 Rope Ferry Rd.
Waterford Town Halt
Time: 5:00 pm — 8:00 pm
6b 36 KY 42
Business to be transacted:
C
Cail to Order
Approval of minutes of meeting April 22, 2020
Public Comments
Conduct scheduled motor vehicle hearings for taxpayers who filed a written appeal for the 2019 Grand
List.
Additions
Adjournment
Rohn
Oo

Connecticut Association of Assessing Officers, Inc.
Education Committee
Chandler Rose, CMA IT, Co-Chair
William Gaffney, CCMA II, Co-Chair
EDUCATIONAL OFFERING
Course: BOARD OF ASSESSMENT APPEALS WORKSHOP
Instructor: Brian Smith, CCMA IT
Date: Thursday, January 23, 2020** APPROVED
Time: Registration 5.45 p.m. — Workshop 6-0 BNRORE G 4
Pp
Location; Colchester Town Hall — Contois Meeting POtoem= FY_e Olt /2az. >
CLO
i27 Norwich Avenuc SE PO Y. a N
Colchester, Connecticut 06415 ACCOUNT # ldlas—- Sas sd
hoo
Cost: $50.00 AMOUNT.
C Make Checks Payable to: ela wae
DATE
DATE ~2/ xleeZ
NAME: Mera Lic hee.
ADDRESS: _ 6 WiNien dSi “Dy.
WakGO, cr 06ers
PHONE: (%&b0) Yoo 455% EMAIL: hii nf, warlyalushe.ge
- Complete this form and mail along with your check in the amount of $50 to:
Coichester.Town Hail
“127 Norwich Avenue
Colchester, Connecticut 0641 5.
Atm John Chaponis
Any questions, please contact John Chaponis at (860) 537-7205 or Assessor@ColchesterCT gov
**In the event of inclement weather requiring a cancelation, the Workshop will be rescheduled for January 27, 2020.

BAA Clerical Technical Calculations
Assessment Aide Ill
September 22 BAA Session
COLA
Total Hourly Base Rate
Half Time
Total Hourly OT Rate - 9/21
Assessment Aide Ill
April Session BAA
Half Time
Total Hourly OT Rate - April 22
Total Salary Estimate
Hourly Rate # Hours
22.15
9,50
22.65
11.32
33.97 4
23.26
11.63
34.89 16
Total Salary
135.89
558.24
694.13

ACCOUNT NUMBER CUSTOMER BILLING PERIOD
p93229 WATERFORD - TOWN OF ASSESSORS 06/01/20-08/31/20
Ti NUMBE.
THE DAY PUBLISHING COMPANY Clent PAGE NUMBER DUE DATE
PO BOX 1231 Page 1 of 1 9/30/20
47 EUGENE O'NEILL DRIVE CURRENT OVER 30 BAYS 60 AND OVER TOTAL DUE
NEW LONDON, CT 06320-1231 $ 156.35 $ 0.00 $ 0.00 $ 156.35
WATERFORD - TOWN OF/ ASSESSORS ; sigitat marketing reat CHECK NUMBER
is your digital marketing really
15 ROPE FERRY RD working? Fora FREE
WATERFORD, CT 06385 ;
comprehensive digital audit caff
Aaron Wiko st ama SIGUNT PAD
THANK YOU FOR YOUR BUSINESS!
PLEASE RETURN UPPER PORTION WITH YOUR REMITTANCE
| Previous Balance
$0.00
08/14/20 871944 TOWN OF WATERFORD BO, DAY.DWB 50871944 3GOlX 18 $156.35
APPROVED
VENDOR#_/6 7}
PO# | FY
CLOSEIPO Y. N
‘CCOUNT #_{O1GS -SQ01)
8 oO Pa)
GN
“TE
Day Credit Department 860-701-4204 Accounting Fax 860-637-7504
Community Classifieds - Toll Free 800-582-8296 Advertising Fax 860-437-8780
Day Publishing Company - Toll Free 800-542-3354 Classified Fax 860-442-5443
BILLING PERIOD ACCOUNT NUMBER CUSTOMER/CLIENT
08/01/20-08/31/20 693229 WATERFORD - TOWN OF/ ASSESSORS
CURRENT DUE OVER 20 DAYS 60 AND OVER E c :
$ 156:35 $ 0.00 $ 0.00 | $ 156.35
Payment Terms - Net End of Month 4 FINANCE CHARGE OF 1.8% PER MONTH 0N ACCOUNTS NOT PAID WITHIN THE MONTH FOLLOWING PUBLICATION

THE DAY PUBLISHING COMPANY
PO BOX 1231
47 EUGENE O'NEILL DRIVE
NEW LONDON, CT 06320-1231
ACGOUNT NUMBER GUSTOMER BILLING PERIOD
093209 WATERFORD - TOWN OF/ ASSESSORS 62/01/20-02/29/20
Client PAGE NUMBER DUE DATE
“Page 1 of Ba1/36
CURRENT OVER 36 DAYS 60 AND OVER TOTAL DUE
$ 177.00 $ 0.00 $ 0.00 $ 177.00
WATERFORD - TOWN OF/ ASSESSORS
15 ROPE FERRY RD
WATERFORD, CT 06385
is your digital marketing really
working? Fora FREE
comprehensive digital audit cail
Aaron Witke at 860-701-4332
today!
CHECK NUMBER
AMOUNT PAID
THANK YOU FOR YOUR BUSINESS!
PLEASE RETURN UPPER PORTION WITH YOUR REMITTANCE
Previous Balance $123.90
02/18/20 PAYMENT RECEIVED - THANK YOU 18939 ($123.90)
02/04/20 $54991 LEGAL TOWN OF WATERFO}) DAY.DWB PxO085499 4 3 Col X 20 $177.00
Lines
APF ru VED
VENDOR#|_ 1371
POo#_——| FY. e0qO
Po meme - -
CLOSE PO} Y N pean? \QO0S
ACCOUNTIE. 10105 - Savio $s
AMOUNT_|_|'7'7 09
siGN__ “Maj ——
DATE. S/6/ xX wale.
Day Publishing Company 860-442-2206 Accounting Fax 860-437-7504
Community Classifieds ~ Tofl Free 800-522-8296 Advertising Fax 860-437-8760
Day Publishing Company - Toll Free 800-542-3354 Clessified Fax 860-442-8443
BILLING PERIOD ACCOUNT NUMBER CUSTOMER/CLIENT
02/0 1/20-02/29/20 093229 WATERFORD - TOWN OF/ ASSESSORS
CURRENT QUE OVER 36 DAYS 60 AND OVER : OTAL DUE aS .
$ 177.00 $ 0.00 $ 0.00 $ 177.00
Payment Terms - Net End of Month A FINANCE CHARGE OF 1.5% PER MONTH ON ACCOUNTS NOT PAID WITHIN THE MONTH FOLLOWING PUBLICATION

Assessor's Office
FY 20 Postage
Jul-19
Aug-19
Sep-19
Oct-19
Nov-19
Dec-19
Jan-20
Feb-20
Mar-20
Apr-20
May-20
Jun-20
Total Postage
FY21 Postage
Jul-20
Aug-20
Sep-20
Oct-20
Nov-20
Total Postage
Monthly Postage
Assessor's Office
Metered Mail # Items BAA Metered Mail # Items
FY 20 Postage
15.15 30 0 0
4.8 8 1 2
33.66 60 re] )
38.65 56 1.5 3
10.95 22 0 0
6.5 13 0 0
986.35 1948 5.5 11
27.08 37 21 42
21.15 42 37.12 73
176.9 344 23.26 42
21.82 31 1.12 1
20.6 24 . 0 0
S 1,364 2615 $ 91 174
99.74 174 0 0
20.08 29 0 0
43.45 59 1 2
20.6 38 0 0
31 57 0 0
5 215 357 i) 1 2

Real Estate 12 11 1S (703,480.00)
Personal Property | 18 At 7$ (523,180)
Motor Vehicle 5 2 3 § (2,580)
RE C&l Appeals w/ Assessments over $1M__ - 3 1 2 § (363,650)
38 25 13 $ (1,592,890.00)
Not Heard
Incomplete/Late Filings : 5
SanTraT ee aaee - ~ i
INTERDEPARTMENTAL MEMORANDUM
Date: April 27, 2020
To: Kimberly Allen, Finance Director
Robert Brule, First Selectman
From: Paige Walton, Assessor
Subject: 2019 Board of Assessment Appeals
The Board of Assessment Appeals has completed its duties for the April session of the 2019
Grand List. Action notices have been mailed to all appellants and the minutes and recordings
from each meeting have been filed with the Town Clerk and appear on the town’s website. In
total the Board heard 38 appeals over the course of four sessions conducted via zoom
teleconferencing and made 25 changes.
The Board chose to hear appeals for commercial and industrial properties with assessed values
over $1M and 1 change was made.
Please see below for overall BAA results and reductions to the 2019 GL.
#Appeals #Changes #No Changes Total Reductions.
**Note Gross Personal Property was reduced by $503,230 and pp exemptions increased by
$19,950 resulting in a total net reduction of -523,180.

Below please find the updated 2019 Grand List Totals as compared to last year.
2018 GL GROSS _
TOTAL
2019 GL
REAL ESTATE — § 2,644,610,314 $ 318,760,858
PERSONAL PROPERTY $ 843,989,110
$ 24,391,491 _S_ 819,597,619 |
MOTOR VEHICLE = 9_ 156,473,430
$ 1,406,910
$ 155,066,520.
$ 3,645,072,854 $ 344,559,259
2019 post dard of Asessment Appeal a sna
__ EXEMPT
NET
875,070,820
PERSONAL PROPERTY 5S
§ 319,506,196
S 26,507,719
S 848,563,101 |
3.53%.
MOTOR VEHICLE $= 161,228,498 $ 2,215,850
2.54%
TOTAL _ -$ 3,679,186,722 -§ 348,229,765__$3,330,956,957