Representative Town Meeting Annual Budget Meeting Materials - Day 2 (linked)

TOWN
OF
WATERFORD
GENERAL
FUND
2021-2022
PROPOSED
BUDGET
10105
BD.
OF
ASSESSMENT
APPEALS
oA
_
yorine
|
aoine2|
=
RECOMMENDED|
20212022
|
20212022
|
201972020,
|
202072021
|
2020/2021
|
pert/
|APPROVED|
2021/2022
FIRST|
|
BDOF
|
|
BOARDOF
|RECOMMENDED|
BOF
|
‘BOF
ACTUAL
|
RTM
|
ADDITIONAL/|
ENCUMB
AS|
AGENCY|
BD/COMM.|
SELECTMAN|
SELECTMEN
|
FINANCE|
BD
OF
FINANCE|
Approved$
|
Approved%
EXPENDED|
APPROP.|
TRANSFERS|
OF
1/1/21
|
REQUEST|
(1/19/21)
|
RECOMMENDS|
(2/3/21)
REDUCTIONS|
__G/10/21)
Tncrease
Increaxe
400
300
Q
300
300
300
300
300
0
0,00%|
379
664
79
694
694
694
694
694
30
4.52%)
269
0
0
0
0
80
74,
6
76
76
76
76
76
2
2.70%
1,128
1,038
ee
85
1,070
1,070.
1,070
1,070
0
1,070
32
3.08%
17
350
156
350
350
350
350
350
0
0,00%|
91
30
fi
30
30
30
30
30
0
0,00%|
50
150
150
150
150
150
150
0
0,00%|
_
318
350
|.
0
157
550:
$50.
550
550
0
550
0
0.00%
1,446
1,588
0
242
1,620
1,620
1,620
1,620
0
1,620
32
2.02%


Town of Waterford
BUDGET FUNCTION
ine 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 ~ 2
Fiscal Year 2022
Town of Waterford
FY2022 BUDGET SUMMARY
Change from FY
Line Item FY 2020 FY 2021 FY2022 2021 (+/-)
Appropriated Appropriated Request 50 (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
« 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 Day newspaper
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 ailowance 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. Apntications 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 fotlows:
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
OG :OLHY OG NYT 0202

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, 2026 5:00 pm — 9:00 pm
Wednesday, April 22,2020 5:00 pm - 9:00 pm
Location: All meetings will be held by ZOOM Remote Access Only.
**See individual pasted agendas by day far Zoom meeting ID and passward to
join each meeting

Phone: (860) 444-5820
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
Date: Wednesday, September 16, 2020 Place: Assessor's Office
15 Rope Ferry Rd.
Waterford Town Ha
Time: 5:00 pm — 8:00 pm
Business to be transacted:
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
PENS
Pon

Connecticut Association of Assessing Officers, Inc.
Education Committee
Chandler Rose, CMA HI, Co-Chair
William Gaffney, CCMA H, Co-Chair
EDUCATIONAL OFFERING
Course: BOARD OF ASSESSMENT APPEALS WORKSHOP
Instructor: Brian Smith, CCMA II
Date: Thursday, January 23, 2020** APPROVED
Time: Registration 5.45 p.m. — Workshap 6:00 VENROR# Gj Y
P —
Location: Colchester Town Hall - Contois Meeting OF ones FY. ett/ry >
127 Norwich Avenue CLOSE PO Yo No.
Colchester, Connecticut 0645 ACCOUNT q = =Sees
Cost: $50.00 sig, oe
Make Checks Payable to: SlGdl
DATE 9 a
SA Bs leeZ0
NAME: War Lise heen
ADDRESS: _@ WiNan ug “Dr.
Wale CO, crt 06ers
PHONE: (0) Yoo -953% EMAIL: Mfvily nd manlya leSbur.gy a
Complete this form and mail along with your check in the amount of $30 to:
Colchester. Town Hall
127 Norwich Avenue
Colchester, Connecticut 06415
Atty: 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 III
April Session BAA
Half Time
Total Hourly OT Rate - April 22
Total Salary Estimate
Hourly Rate # Hours
22.15
0.50
22.65
11,32
33.97
23.26
11,63
34,89
4
16
Total Salary
135.89
558.24
694,13

4
;
The Dari
-theday.com
THE DAY PUBLISHING COMPANY
PO BOX 1231
47 EUGENE O'NEILL DRIVE
NEW LONDON, CT 06320-1231
WATERFORD - TOWN OF/ ASSESSORS
15 ROPE FERRY RD
WATERFORD, CT 06385
ACCOUNT NUMBER CUSTOMER BILLING PERIOD
093229 WATERFORD - TOWN OF/ ASSESSORS 08/04/20-08/31/20
Client PAGE NUMBER DUE DATE
Page 1 of 7 9/30/20
CURRENT OVER 30 BAYS 60 AND OVER TOTAL DUE
$ 156.35 $ 0.00 $ 0,00 $ 156,35
CHECK NUMBER
fs your digital marketing really
working? Fora FREE
comprehensive digital audit cal?
Aaron Witko at 860-701-4332
today! AMOUNT PAID
THANK YOU FOR YOUR BUSINESSI
PLEASE RE TURN UPPER PORTION WITH YOUR REMITTANCE
“DESCRIPTION
“PUBLICATIONS |
REFERENCE # £
“SWZEILINES | GROSS”
POR Sor QTY.
AMOUNT OTHER. | AMOUNT.”
08/14/20
Previous Balance
POF
71944 TOWN OF WATERFORD BO.| DAY.OWB
VENDOR#
APPRDVED
iot
(000871944
3ColX 18
Lines
FY
CLOSE
‘CCOU
PO Y. N
5 -S200
SB (Be: 35 _.
LNT # (OL
score
ali P20
$0.00
$156 35
Payment Terms - Net End of Month A FINANCE CHARGE OF 1.5% PER MONTH GN ACCOUNTS NOT PAID WITHIN THE MONTH FOLLOWING PUBLICATION
Day Credit Department
Community Classifieds - Toil Free
860-701-4204
800-582-8296
Accounting Fax
Advertising Fax
860-437-7504
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 93229 WATERFORD - TOWN OF/ ASSESSORS
CURRENT DUE OVER 30 DAYS 60 AND OVER TOTAL DUE
$ 156.35 $0.00 $ 0.00 $ 156.35

THE DAY PUBLISHING COMPANY
PO BOX 1234
47 EUGENE O'NEILL DRIVE
NEW LONDON, CT 06320-1231
WATERFORD - TOWN OF/ ASSESSORS
15 ROPE FERRY RD
WATERFORD, CT 06385
ACCOUNT NUMBER CUSTOMER BILLING PERIOD
093299 WATERFORD « TOWN OF/ ASSESSORS 02/04/20-02/29/20
Client PAGE NUMBER DUE DATE ~"
Page 1 of 4 3/39/20
CURRENT OVER 30 DAYS 60 AND OVER TOTAL DUE
$ 177.00 $ 0.00 $ 0.00 $ 177.00
CHECK NUMBER
és your digital marketing really
working? Fer a FREE
comprehensive digital audit call
Aaron Witko at 860-701-4332
today! AMOUNT PAID
THANK YOU FOR YOUR BUSINESS!
PLEASE RETURN UPPER PORTION WITH YOUR REMITTANCE
Tee ee eee “Sheticascug | SEPERENCEST” | SELINES | GROSS TON
Date DESCRIPTION PUBLICATIONS [| pow | sary. | amount [oTHER’ | amounr
Previous Balance $123.90
02/18/20 PAYMENT RECEIVED - THANK YOU 18939 ($123.90)
02/01/20 54991 LEGAL TOWN OF WATERFO] DAY.DWB 1000854991 3 Col X 20 $177.00
Lines
APF rt VED
VENDOR#|_ IS7]
PO#_——|__ FY.OaO
meer ~
CLOSE PO} Y NJ Acco 905
ACCOUNTIA. 1010S - sanio $s
AMOUNT_{_}°7'7 00
sien__“Maq) ——
DATE___13,/6/9000
Day Publishing Company 860-442-2200 Accounting Fax 866-437-7504
Community Classifieds - Toll Free 800-582-8296 Advartising Fax 860-437-8780
Day Publishing Company - Toll Frea 800-542-3354 Classified Fax 860-442-5443
BILLING PERIOD ACCOUNT NUMBER CUSTOMER/CLIENT
02/01/20-02/29/20 D93229 WATERFORD - TOWN OF/ ASSESSORS
CURRENT DUE OVER 30 DAYS 80 AND OVER Se TOTAL DUE or:
$ 177.00 $ 0.00 $ 0.00 $ 177.00
Payment Terms - Net End of Month AFINANCE 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 0 0
38.65 56 15 3
10.95 22 0 0
6.5 13 0 0
986.35 1948 55 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
$ 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
$ 215 357 $ 1 2

INTERDEPARTMENTAL MEMORANDUM
Date: April 27, 2020
To: Kimberly Allen, Finance Director
Robert Brule, First Selectman
From: Paige Waiton, 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 SiM and 1 change was made.
Please see below for overall BAA results and reductions to the 2019 GL.
# Appeals # Changes #No Changes Total Reductions |
Real Estate 12 Wo 1 $ — (703,480.00)
Personal Property 18 11 7 $ (523,180)
Motor Vehicle 5 2 3S (2,580)
RE C&l Appeals w/ Assessments over $1M 3 1 2$ (353,650)
38 25 13 § (4,592,890.00)
Not Heard
Incomplete/Late Filings ; 5
Total Not Heard 5
**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 POST Board of Assessment Appeals
2018 GL GROSS
REAL ESTATE $ 2,644,610,314
PERSONAL PROPERTY $ 843,989,110
MOTOR VEHICLE $ 156,473,430
TOTAL $ 3,645,072,854
2019 POST Board of Assessment Appeals
2019 GL GROSS
REAL ESTATE $ 2,642,887,404
PERSONAL PROPERTY S$ 875,070,820
MOTOR VEHICLE $ 161,228,498
TOTAL $ 3,679,186,722
EXEMPT
_§ 318,760,858
$ 24,391,491
$ 1,406,910
S$ 344,559,259
EXEMPT
S 319,506,196
S 26,507,719
S 2,215,850
OS 348,229,765
NET
S$ 2,325,849,456
S$ 819,597,619
$ 155,066,520
$ 3,300,513,595
NET
S$ 2,323,381,208
$ 848,563,101 |
S$ 159,012,648
$ 3,330,956,957
% CHANGE
-0.11%
3.53%
2.54%
0.91%

Board of Assessment Appeals
15 Rope Ferry Road
Waterford, CT 06385
Phone: (860) 444-5820
Fax: (860) 444-5819
Board of Assessment Appeals
Zoom Access Only
Special Meeting Minutes
Date: Tuesday, January 19, 2021
Place:ZOOM Remote Access Only
Time: 11:00am — 12:00pm
Join Zoom Meeting: ;
https /us02web.z0om.Us/i/860842944 13 ?pwd=VEFXVIDNyeXJmUVZyME5YVWIRTzJhdz00
Meeting ID: 860 8429 4413
Passcode: 4CpL38
Board Members Present: Marilyn Lusher, Chair, Gregg Swanson
Board Members Absent: Mike Buscetto
Staff Present: Paige Walton, Assessor, Eva Renski, Secretary
1. Call to Order
a. Marilyn Lusher called the meeting to order at 11:00am
2. Approval of Minutes
a. The minutes from the September 16, 2020 meeting were approved
i. Motion to accept made by Marilyn Lusher
li. Seconded by Gregg Swanson
iii, Unanimous to approve
3. Old Business
a. None
4. New Business
a. Create meeting schedule for 2021 (2020 Grand List)
i. The Board will meet on March 1, 2, 9, & 10" 2020 from 4pm-7pm (with 10 minute
appointments) via Zoom
1. The Board opted to hear BAA Appeals over $1 ,000,000
ii, The Board will meet on September 2, 2021 from 5pm-6:30pm
b. 2022 BAA Budget
i. Motion to approve by Marilyn Lusher
ii, Seconded by Gregg Swanson
iii. Unanimous to approve
c. Town Email Addresses
i. Motion to approve by Marilyn Lusher
ii. Seconded by Gregg Swanson
iii. Unanimous to approve
d. BAA Altemate

i. Paige Walton will follow up with the town attorney about process of selecting an
alternate
: ii. Marilyn and Gregg both in favor of selecting an alternate
'§, Motion to Adjourn .
a. There being no further business, the meeting was adjourned at 11:21am
i. Motion by Marilyn Lusher
ii. Seconded by Gregg Swanson
iii. Unanimous to adjourn
Respectfully Submitted,
Eva Renski
Secretary