Representative Town Meeting Budget Hearing and Special Meeting Day 2 (linked)

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TOWN OF WATERFORD
FY2026 BUDGET REQUEST
DEPARTMENT: BAA
Board of Assessment Appeals
BUDGET FUNCTION
The 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 typically
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.

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TOWN OF WATERFORD
FY2026 BUDGET REQUEST
DEPARTMENT: BAA
BUDGET SUMMARY
Change from FY
Line Item FY 2024 FY 2025 FY 2026 2025 (+/-)
Appropriated Appropriated Request
PERSONNEL COSTS
51010 Elected Officials 300 300 300 0
51210 Clerical/Technical 677 752 809 57
51920 Fica a5 80 85 5
SUBTOTAL 1,052 1,132 1,194 62
SERVICES
52010 Advertising 350 350 350 0
52020 Postage 50 60 85 25
52050 Dues, Conf. & Education 150 200 200 0
SUBTOTAL 550 610 635 25
DEPARTMENT TOTAL 1,602 1,742 1,829 87

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TOWN OF WATERFORD
FY2026 BUDGET REQUEST
DEPARTMENT: BAA
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. Clerical costs are based on the
estimated number of appeals that the board hears in a typical non-revaluation year. The chart
below outlines the number of appeals heard each year and the required clerical hours to
facilitate the hearing process. FY26 personnel costs are calculated assuming 40 total appeals
with 20 hours of clerical time provided by the Assessor’s staff at an overtime rate. The
calculated FICA is included.
2020GL 2021GL 2022 GL 2023 GL
# Appeals March Session 31 16 178 31
# Appeals Sept Session 4 18 10 7
Total Appeals 35 34 188 38
# Clerical Hours 20 20 60 20
Budget Request: $1,194
See the Personnel/Fringe Benefit spreadsheet for calculations.

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TOWN OF WATERFORD
FY2026 BUDGET REQUEST
DEPARTMENT: BAA
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: $635
e 10104-52010 - Advertising Request: $350
Includes required annual publication notifying taxpayers of Board of Assessment
Appeals Hearing dates and appeals procedures. Required notices are published in The
Day newspaper and posted on the Town’s website twice annually. Advertising costs
incurred in FY24/25 = $323 to date.
Advertising Breakdown:
March 2024 Legal Ad: $187
September Legal Ad: $163
$350
e 10104-52020 — Postage Request: $85
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 FY24 = $63
e 10104-52050 — Dues, Conf. & Education Request: $200
Education cost represents an allowance for BAA training, which is made available to all
board members and clerical staff by the state’s Office of Policy and Management in
conjunction with the Connecticut Association of Assessing Officers. All BAA members
and clerical staff should attend training annually. The current cost for the BAA course is
$50/per person. Dues, Conf. & Education Fees incurred in FY24:550.00

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Board of Assessment Appeals
15 Rope Ferry Road
Waterford, CT 06385
Board of Assessment Appeals
Meeting Minutes
Motor Vehicle Session
Date: Wednesday, September 11, 2024
Place: Assessor's Office
15 Rope Ferry Rd
Waterford Town Hall
Time: 6:00pm
Board Members Present: Marilyn Lusher, Jerry Porter
Staff Present: Jessica Hewitt
The Board of Assessment Appeals met on Wednesday, September 11, 2024. The meeting was
called to order at 5:55pm
The Board voted unanimously to accept meeting minutes from March 13, 2024 as read.
The Board voted unanimously to approve postage transfer for FY2024. Request is to transfer
$12.54 from advertising budget to postage budget.
The Board voted unanimously to approve budget for FY2026.Budget Request total of $1,829.
A motion was brought by Marilyn to cancel meeting on September 18, 2024 due to lack of need.
Jerry Seconded. Motion passes.
All decisions were voted on by Board members Marilyn Lusher and Jerry Porter.
. The following decisions were made:
1. Johnnie Tran — 2015 Toyota Camry
a. Decision: The Board voted unanimously, reduce assessment to $4,690
2. Matthew Valentino — 2018 Hyundai Elantra
a. Decision: The Board voted unanimously, reduce assessment to $8,680
3. Matthew Valentino— 2022 Hyundai Palisade
a. Decision: The Board voted unanimously, reduce assessment to $27,160
4. David Moltz — 2015 Coachman Freight Xline
a. Decision: The Board voted unanimously, reduce assessment to $2,100

5. Michele Sisson — 2011 For Expedition
a. Decision: The Board voted unanimously, reduce assessment to $4,025
6. Michele Sisson — 2011 Nissan Titan
a. Decision: The Board voted unanimously, no change in assessment
7. Michele Sisson — 2004 Toyota Highlander
a. Decision: The Board voted unanimously, no change in assessment
8. Liu Grard Bo- 2016 Toyota Corolla LE
a. Decision- The Board voted unanimously, reduce assessment to $5,285
9. Brett Eckhart- 2016 Subaru Outback
a. Decision- The Board voted unanimously, reduce assessment to $9,675
Dates for Board of Assessment Appeals meetings for the 24 Grand List were decided as March
12" March 19", and March 22TM as well as September 10“ for motor vehicles only. A date of
September 13" was also held for motor vehicles in case it is needed.
There being no further business, the meeting was adjourned at 7:39 pm
Respectfully Submitted,
Jessica Hewitt
Secretary

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Th e i) q ACCOUNT NUMBER CUSTOMER BILLING PERIOD
I D93229 TOWN OF WATERFORD - ASSESSORS 01/01/24-01/31/24
THE DAY PUBLISHING COMPANY
47 BUNSEN ORIEL DRIVE CLIENT PAGE NUMBER DUE DATE
Current Over 30 Days Over 60 Days Total Balance
$159.76 $0.00 $0.00 $159.76
STATEMENT NUMBER
TOWN OF WATERFORD - ASSESSORS ajeis Gens RSvARLETO _
15 ROPE FERRY RD DAY PUBLISHING COMPANY | ——————=——=
WATERFORD, CT 06385 Include your account # on CHECK NUMBER
United States your check remittance
AMOUNT PAID
PLEASE RETURN UPPER PORTION WITH YOUR REMITTANCE
DATE DESCRIPTION PUBLICATIONS sa eit Sa neat
Previous Balance $2.00
01/26/24 BOAA Hearings CPNW, DAY. DCW d01072855 2 col X 19 Lines $159,76
BOAA
Hearings
Day Credit Department 860-701-4204 Accounting Fax 860-437-7504
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
01/01/24-01/31/24 093229 TOWN OF WATERFORD - ASSESSORS
Current Due Over 30 Days Over 60 Days Total Balance
$159.76 $0.00 $0.00 $159.76
Payment Terms - Net End of Month A FINANCE CHARGE OF 1.5% PER MONTH ON ACCOUNTS NOT PAID WITHIN THE MONTH FOLLOWING PUBLICATION

The Day ACCOUNT NUMBER CUSTOMER
D93229 TOWN OF WATERFORD - ASSESSORS
THE DAY PUBLISHING COMPANY
PO BOX 1231
47 EUGENE O'NEILL DRIVE
NEW LONDON. CT 06320-1231 CLIENT PAGE NUMBER DUE DATE
Page 1 of 1 Upon Receipt
Order Number Amount Due
d01083833 $163.76
CHECK NUMBER
TOWN OF WATERFORD - ASSESSORS MAKE CHECKS PAYABLE
15 ROPE FERRY RD TO DAY PUBLISHING
WATERFORD, CT 06385 Inchudl COMPANY sity
H nciuge your accoun AMOUNT PAID
United States order # on your check
remittance
PLEASE RETURN UPPER PORTION WITH YOUR REMITTANCE
SIZE/LINES GROSS NET
DATE DESCRIPTION PUBLICATION REFERENCE # OR OTY AMOUNT OTHER AMOUNT
08/12/24 BOAA Motor Vehicle Grand List The Day 2 cal $133.76 $0.00 $133.76
08/12/24 BOAA Motor Vehicle Grand List Day Classified 2 col $30.00 $0.00 $30.00
Webpage
Total 
$163.76 $0.00 $163.76
Account Number Customer Total Due
093229 TOWN OF WATERFORD - ASSESSORS $163.76
Day Credit Department 860-701-4204 Accounting Fax 860-437-7504
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

Assessor's Office Metered Mail #items BAA Metered Mail
FY24 Postage FY 24 Postage
6.84 11 12.15
21.03 33 0.63
25.20 38 5.04
19.23 29 0
3.39 5 0)
0.63 1 0
1212.31 1894 0
35.07 52 24.32
28.96 45 15.92
70.04 103
16.00 24
6.00 9 4.48
Total Postage $ 1,444.70 2244 $ 62.54
FY 25 Postage FY 24 Postage
93.67 135 1.92
77.98 112 3.45
18.91 27 4.83
272.89 394 0
18.61 26 @)
Total Postage S 482.06 694 S 10.20
# items
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