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Board of Aldermen 08-13-2019 Page 26

old. This issue really affects older homes. KRT found a lot of stuff that was old, 69, 84, 89, 94 inconsistent
and they started to use the condition in conjunction with EYB.

For example, a restored home is not in average condition; it is in better condition that average. About half
the properties need to be reset. If one property has an Effective Year Build adjusted and the other property
next door is identical and doesn’t have that adjustment it will result in assessments that are not fair and
equitable. EYB is a very subjective field. If an EYB was last updated in 1991 with the last full List &
Measure, that would be skewing that assessments. Rob said there are really only 3 fields that are
subjective: grade, condition and EYB, everything else is black and white. The neighborhood codes are
somewhat objective but not tremendously. That is an interesting statement in set of minutes because | was
struggling so much to understand why this EYB was throwing me off in my neighborhood to the point where
| paid the $55.00 to get all the cards and put the data together to realize that most of the homes were 1955,
1960 and we were slammed up to 1995. No one, including Dan Hansberry, who is now the Chair of the
Board who was sitting in this meeting would tell me that this discussion took place; that this was a
legitimate issue, that | was seeing a problem. It affects about half the older homes, that’s a big issue and |
feel like the City withheld information from me.

Also in the same meeting, Rob said that there was a serious problem with implementing the income
approach. The income approach was all set up and then John recalculated wiping out all the income
information, we lost it all. Rob said this happened “late in the game”. So he called Patriot and they said it
is probably because we were in the analysis database and that was not stable. Rob believes that
explanation was just a cop out. Patriot was surprised that we did the entire update in the analysis data
base but Rob said it should have been able to handle it. He was asked if there was going to be a problem
when an abatement is filed and we need to defend the income approach. He said it would have to be set
up again on that account. He said that Ken is really the person to explain how it was set up. At the
meeting by the Board of Assessors on October 18" it was Dan Hansberry who said “I’m really concerned,
we have to reinvent the wheel and create all this data all over again”. And they never discussed it again.
And the BTLA brought up the issue of this data. To me itis really questionable whether all this data got
recreated. Nobody ever really looked at that except to say “John said it was done”. He lost it all and then
it's all done. We should be looking at that. | really think Cornell, David Cornell should be looking at that
income data to find out if the commercial properties were re-established correctly.

But this is some of the public issues with perceptions and clarity and truthfulness and trust with this
department, you know? | have opened my house for 35 years, we have always let assessors in. | will
never open my door again in Nashua. That ship has sailed and | will tell anyone, don’t open your door.
Because | have looked at a lot of data and it pays not to open your door. And | hope all of you Aldermen
here and the Mayor and the people sitting in this Chamber set the example and are the first ones to open
your door and let these assessors in to re-evaluate your property and set the data straight. Thank you.

Ben Telersky 5 Shakespeare Road. | am here to speak regarding Ordinance 19-051 which was introduced
tonight. | have been working with Alderwoman Kelly to put together a small Youth Advisory Committee. We
have got together a group of Nashua High School and College students to talk about things we would like
to see in Nashua. One of the recurring comments that was made was making the Library more accessible
to students. A lot of the times when High School kids have a group project they will go to Barnes & Noble,
the south end, when we could be getting them into the library utilizing downtown. | am a recent graduate of
Nashua South. | know Nashua values education and by allowing up to 20 students, which is what is in the
Ordinance, allowing up to 20 students to park for free up to 3 hours we’d allow students to have much
better access to the resources that the library has for them. I’m leaving for college in about a week and a
half but | hope you will all support the Ordinance to allow students here to take advantage of the resources
they have in the City. Thank you.

President Wilshire

Oh | didn’t have anyone else signed up. You can address the Board.

Board of Aldermen 08-13-2019 Page 27

Peter Schaefer 15 E Street. | just wanted to make a quick comment on the future social investment in the
railyard district. Today Nashua sold a ballfield in that area and you will still be using it although we lost a
skate park in that area. There is a lot of development going on, hundreds of apartments are going into that
area and | think we may need some investment in services as well. We've lost services recently and we’d
like to get some of that back. You’ve got some money today, $770,000.00 or so for that ballfield. There
are other funds available in the future although the apartments that are coming in, they are going to be
paying taxes so we will get some of that. There’s also going to be a tax increment theory of some kind
where there is money so — the reason I’m speaking is because you are the folks that spend the money,
figure out where the money will go. So rather than going to all these meetings all of the time | want to
suggest to all of you is that that area needs some investment so when things come up, think about us down
in that area. Thank you.

REMARKS BY THE MEMBERS OF THE BOARD OF ALDERMEN

Alderman Tencza

Thank you. So this our last Board meeting until September and before we meet again will be the filing
period for municipal offices, starting at the end of August and going into the first week of September.
Hopefully we will, well we'll definitely have a new Clerk by that time. One of the things that people can do
to help out the new Clerk is to get involved, especially at the local election position. There are board
moderators, Ward Clerks and Selectmen who help run the polling places. There is always a need for
people, good people maybe even young people to step up and fill those roles. It is a long day and with the
new Clerk, he or she, hopefully she, is going to need a great staff behind her. So please look into that if
you are inclined to do so, get involved and help the City out in that way.

Also, | think at these meetings when we are debating and having a debate over what is going wrong with
the City or perceived to be going wrong with the City, we forget about all the good stuff that is happening.
So | just wanted to congratulate the Mayor and Alderman Lopez about the new futsal field, am | saying that
correctly that was installed down in Ward 4. It is great to see that space being used and it was a great
project | think through the community to come together and make that decision. Hopefully it will be there,
around for a long time for kids in the downtown area for the kids to be able to use.

Alderwoman Melizzi-Golja

Yes thank you. First of all Mr. Schaefer to your concern, | had a conversation with the Mayor this evening
prior to this meeting and also with some other individuals who were involved in planning. | share your
concern about the need for resources there, especially recreational resources as we increase the
population there. | would just like to let you know | know there are several people sitting around this
horseshoe who are also looking at what is going on there and how we can make sure some of those
resources are in your community.

The other thing is Alderman Caron and | have gotten to know each other very well, both in her professional
career and her retired career. This is the 15" year of Nashua Goes Back to School. And | know you’re all
like “Oh yeah big deal” but the other thing we all realize and Maureen Lemieux and | talked about this a
month ago is that 15 years ago we opened our two high schools, which is just amazing to think. With some
of the controversy and some of the concerns and here we are. | look at programs in the high schools,
especially the technology programs and in 15 years they have reinvented themselves and they keep
moving forward to make sure what our students are getting on both campuses is relevant and preparing
them for the workplace.

Fifteen years ago we hoped we would have 700 students attend, this year as we have in the past, 8 years,
we plan for 1,500 and we typically have between 1,200 and 1,400. We couldn't do it without the generosity
of the business community both in their donations of goods and services and anywhere from $9,000.00 to
$10,000.00 a year and that has stayed steady. So | think in terms of the good things, education is
supported and the School District, from the very beginning, Superintendent Giuliano said “yup every
principal will be there” and they are there. We always open our doors to the private schools if they would

Board of Aldermen 08-13-2019 Page 28

want to attend and our home-schoolers are also invited. Every one of them receives a little goody bag of
school supplies. | think we all feel as a Committee that 15 years of 2 high schools is certainly something to
celebrate.

| know some of us sitting around this table are going “Oh my gosh, how long have we been doing this”. So
| would like to invite all of you to stop in on Thursday, the event goes from 5:00 to 6:30. Typically people
are lining up around 3:00 in the afternoon, we have 37 agencies and programs in the City who will be
participating out on the lawn. The Health Department, | am so glad to see Director Bagley here, the Health
Department is going to be providing immunizations free of charge, but you need to have your record. So
put it out on social media. The nurses have been making that available to people so | hate to say it, but
don’t spend the co-pay to go get your child’s immunizations up-to-date, come see us. We will be doing free
lead screenings also. | hope you will join us and thank you to Mayor Donchess and all of the Mayors in the
past who have supported us by providing City services for this event. Thank you.

Alderman Jette

| just wanted to say that | voted for the Bond for the Full List & Measure because we have been hearing for
some time criticisms about the Assessing Department. But more importantly on this issue criticisms of the
data that we have. | voted for the Full List & Measure because | thought that was a step in the right
direction as far as getting a handle on our data and updating our data. It has been a long time since we’ve
done it and there are some cities and towns that do this on an ongoing basis. They do a fifth of their
homes every year to keep up-to-date on it. | know that the issue about whether or not people have to let the
Assessors in our not has come up but | think that there are other ways that these professional assessing
companies can verify the accuracy of the records. So that is why | voted for it. | think it is a step in the right
direction. Hopefully it will help us in the long run.

Alderwoman Kelly

Thank you. | wanted to start off by thanking City Clerk Piecuch, we worked very closely with her on the
Pride Committee and she was indispensable among other things that she does with the City so you will be
missed and | know the State is gaining someone who is very competent and passionate and | appreciate all
your hard work. As anew Alderman Ms. Lovering has been indispensable to me and | hope that we
confirm her in her new role but | will definitely miss her. | wanted to quickly note about the assessing, the
Full Measure & List, | just wanted to just thank everyone for the additional information given what has
occurred in the last couple weeks and also thank the Assessing Department for being here in full strength
and really explaining what they wanted to see come out of that. Lots of thank you's.

| just wanted to thank the Board for their support of the solar program. | know it is something that | am
personally passionate about but also the Energy & Environment Committee is really looking forward to see
happen in our City. And the appointment of the new student members which we have been working on for
a bit | think is really going to help us as we continue to build towards addressing the climate crisis. Lastly |
wanted to thank Ben for being here, as he mentioned we did put together a group of students who were
eager and interested in doing something this Summer and | worked with the Mayor's office to meet with
them weekly and this was the project that they came up with. | had no input on it; this was a project that
they felt very strongly about. They’ve done a lot of research and they are looking forward to presenting to
the Infrastructure Committee which | believe will be next week. So if you guys are able to come, they are
really a passionate group of students and | think they’ve done a great job on it so | hope to get your support
on that. Thank you.

Alderman Caron

Ok thank you. A few things, on R-19-148 went over my head but | would hope that that $700,000.00 that
we utilize some of that for that East Hollis Street/Bridge Street area. They were supposed to provide
recreation for those neighbors and unfortunately it didn’t come to pass. Giving us the money is wonderful
but | think it is very important for that neighborhood to get some of that recreation programs that they asked
for. | know that we worked, because Mr. Schaefer and | sat on the Committee concerning the traffic pattern

Board of Aldermen 08-13-2019 Page 29

that was going to take place for the bridge coming from Hudson to Nashua. Some of the concerns that the
neighbors had was that we did not have any recreation ideas. And they did come up with some, but
unfortunately you know that money that goes for traffic doesn’t necessarily go for recreation.

| think it is very important Mayor that the Board of Public Works understands that there is a need there with
the additional 200 plus apartments that are going in that those people have a right to some passive/active
recreation in that area. So | hope that you keep that in mind when you move down that line for that
$700,000.00 cost and | apologize for not doing that.

As far as Back to School, | have been doing this longer than retired than when | was working, but my
function basically is to pack the 1,500 bags. We can’t do that without volunteers. For 15 years RSVP our
Seniors in this community have stepped up to the plate and bagged those bags in less than 3 hours. They
work piecemeal, some of them are in their 80’s. So if you want to see people who work hard, who know
how to do it, you come down to the library next Tuesday after 8:30 and see what they can do. | know the
Mayor came last year and | think he was quite impressed with some of them. A lot of them have been
doing it for 15 years. So it shows you that one generation will help the other moving forward and of course
we will all be there on Thursday the 22" for the big bag hand out. So thank you for that.

Alderman Lopez

I’m just going to watch DJ Bernie catch kids playing Freeze. So the first thing | want to say is we have
been talking about the need for recreational activities and to Alderman Tencza’s point, the new futsal court
going in on Ash Street is across the street from the PAL Center which on the top floor has a boxing gym
where we have regularly succeeding athletes. Kids that would otherwise be engaged in other activities or
might be at risk, really learning to build a positive self-image and how to value themselves as athletes. We
have Golden Glove winners; we have people qualifying for the Olympics.

We have some pretty amazing things happening at that PAL Center because of the years of investment
that have gone into it. We have the Skate Park on the same street, and we have kids of increasing skill
and dexterity in the inner-city having the opportunity to practice right in their own neighborhood. And now
we have a futsal court which any professional or semi-professional soccer player will tell you, futsal helps
kids develop skills much more rapidly and effectively than just casual soccer. It is a great training activity
and we can look forward to seeing some really good athletic soccer athletes coming out of those
neighborhoods over the next couple of years.

And in addition to athletes that neighborhood is turning out leaders because the idea for the futsal court
came from the kids at the PAL Center. They participated in the “Your Choice/Your Voice”: they developed
a presentation for it; they campaigned for it and did a great job. So | think recreational facilities over in the
Canal Street area are important to that area’s future and that area’s growth. And ultimately the investment
of those families in that community. So | agree with Alderman Clemons or Alderman Caron that we need to
take that as a serious priority.

| also wanted to recognize City Clerk Piecuch, she’s been helping me for years, before | was even an
Alderman, trying to put together Cultural Festivals, Positive Street Art Events, Great American Downtown
Events. And then as an Alderman she has been of enormous help in helping me figure out what City
Statutes there are, what activities are going on that | should be part of. Even in this horseshoe, where she
staying all night with the rest of us, having late night meetings. We get to posture and express our opinions
and do all this political stuff while she is just paid to quietly work, which she does very well. So | just wanted
to recognize her with one opportunity because | thought maybe next month, in case you’re sick, let’s do it
now and | wanted to do a roll call vote, on Aldermen expressing their appreciation for the job she’s done
over the year.

President Wilshire

Would the Clerk please call the roll?

Board of Aldermen 08-13-2019 Page 30

Yea: Ald. O’Brien, Ald. Gidge, Ald. Dowd, Ald. Klee, Ald. Laws,
Ald. Lopez, Ald. Caron, Ald. Kelly, Ald. Jette, Ald. Melizzi-Golja,
Ald. Teneza, Ald. Schmidt, Ald. Clemons, Ald. Wilshire 14

Nay: 0

Alderman Klee

Yes I’d like to also mention about the Back to School, last year was the first year | went to it. And |
primarily went to it because | was an Alderman. | have no children, | have no children in the School
System. But! have to tell you, walking around it was excitement of all the kids gathering all the stuff and
putting it in their bags. It was just a pleasure to see. They were excited about going back to school, they
were excited about their little goody bags. | think also seeing all their friends and even some of the
teachers and so on, it was quite exciting. And | am glad we are going to have the immunizations and the
free lead screening, | think that’s a wonderful addition to this.

And then I'd like to kind of address some comments that were made and | hope | don’t embarrass Mrs.
Kleiner over there but Mrs. Kleiner | noticed that there 3 missing, employees here. Did you send out an
invitation and skip those three? Ok thank you, | just like to make sure that gets into the record. And the
comment about the EYB | believe that was addressed in the management audit. And | think that when they
came and talked to us they talked to us about there was some subjectivity to the EYB so | don’t think we’ve
been hiding anything or anything to that nature.

And | also just want to make one other comment, the City has not done a Full Measure & List since 1991:
while my house was done in 1991 and my house was done in 1995, mine has been out there a little bit
more. I’m done, thank you very much.

Alderman Dowd

Yeah some quick things. There was a Yard sale at Kessler Farms the other day and a woman came up to
me and wanted to know if | had any notebooks because she was trying to get things for her kids to go back
to school and | steered them to the Back to School event. She was ecstatic and | just want to thank
everybody involved because I’ve tried to be at every one every year. It is an amazing event and the kids
really love it.

Second thing is the bond process, correct me if I'm wrong, Corporation Counsel, but the $1.3 million has
now been approved and then go out and get bids. If it comes in over $1.3 million it has to go back through
the process, it needs a new public hearing through Budget and would have to go back through the Board
again. Also when a contract is arranged, it will have to go through Finance. So there are other checks and
balances on the $1.3 million.

Third thing is I’ve been getting a lot of questions on the Middle School Development. We are expecting the
Architect’s Report in September. I’m not going to put an exact date on it but in September, it got delayed a
little bit because vendors are very hard to get as far as some of the things that we had to do make sure that
the property is buildable and environmental aspects of Elm Street and other things. So it is still going on
and we will have some answers probably in September.

And the fourth thing | want to congratulate the Spartans Drum & Bugle Corp; they won the World
Championship. It is an organization that gives kids another outlet for their musical talents and gives them
something to do and get them off the street. That is what they established for many years ago and they do
a phenomenal job. That’s it.

Board of Aldermen 08-13-2019 Page 31

Alderman Gidge

Yes I’m sorry if | made an error a while back but | am quite excited about it. Mrs. McCarthy has agreed to
open the 66" Consecutive Year Art Show at the Greeley Park, 9:45 she will ring the bell to get the
festivities going. The Mayor will be there hopefully everybody will be there. Please buy art. One at least
two | will come over and shake your hand at your house; if you buy three | won’t come over to shake your
hand. But if you buy four the Mayor will go to your house and sing Happy Birthday. So anyway by the way
the Art Show at Greeley Park brings the second large amount of people into the City. The first is the Stroll.
The numbers we are not sure of or how much money it brings in, we are not sure of. But we are going to
start bringing those numbers in and | think the Arts, especially at Greeley Park is very important. And also
Mrs. McCarthy is going to have a good time. So please come if you can.

Alderman O’Brien

Thank you. First my apology to Alderman Lopez | didn’t know what you were doing so | was a little bit
confused there, perhaps my motion to adjourn would have been in order. But anyways to get back to
focus, | would just like to mention briefly on R-19-148 and that’s Land Purpose down on Bridge Street. |
agree with some of the other Aldermen that we were going to redesign this neighborhood basically from
scratch, a lot of vacant land and everything else like that. We do need recreational fields; but a field is not
a field. It is what is underneath it particularly if it had a history of a past industrial history. And you are
talking about this particular field that was what | consider a brown field. The former occupancy of that site
was the former John Mansfield which made asbestos. And if you put sports activity on that particular filed,
anything that’s kicking the ball, you are kicking the dirt and | don’t know, not enough information was there
on that particular. But that wasn’t the question that came before the Infrastructure. | would like to thank Mr.
Schaefer for bringing it up because Mr. Schaefer is very in tune also with the Rail Committee and he has
been to many of those meetings and come up. So this definitely needs to be addressed to look at other
fields | think in the area and try to keep that recreational part alive. And that is going to be our choice, we
are going to have several different choices because of this as it comes forward.

The other thing | would like to say is very happy to see that Ms. Piecuch has got the job with Secretary
Gardner, I'll be seeing you up in Concord you know. This is definitely going to be a loss to us but | take
solace in the fact that Ms. Lovering has been nominated by the Mayor for the position of City Clerk. | wish
you Godspeed through your nomination process, I'll let the cat out of the bag, you’ve got my vote kid. |
wish you the best of luck Trisha in your new job up there and like | say we’ll be seeing you up there. And
thank you.

President Wilshire

I’d just like to thank the Assessing Department for coming out tonight. Everything they do | appreciate. |’d
also like to thank the Committee that does the Back to School; 15 year project of Back to School that is a
lot of kids you serve. So thank you for investing your time there, | think it is very worthwhile and goes a
long way.

Committee announcements:
Alderman Dowd

Yes next Thursday Joint Special School Building Committee at 7:00 p.m. at Nashua High School North
Board Room. It won’t be a lot of things presented, just a sort of status of where they are at, but no final
report yet. | was going to mention it before and | was remiss, as Treasurer of the Brian Memorial
Foundation, we have been granted our 501(c)3 from the IRS so we are a charitable organization for raising
money for STEM students out of both high schools.

Board of Aldermen 08-13-2019 Page 32

Alderman Lopez

Substandard Living Conditions Committee is going to be the next meeting in September; September 12".
We will be discussing issues such as bed bugs and other exciting things.

Alderman Caron

Yes thank you. Due to the fact that Labor Day is the 1° Monday in September, Human Affairs Committee
has given up their September 9"" so Personnel can meet. Two of the most important things is Ms.
Lovering’s nomination as City Clerk. | don’t know if | want to vote for that because | don’t want to lose you
and the other thing is for setting the times for elections. So we certainly want to make sure everybody is
there. Thank you.

Alderwoman Melizzi-Golja

PEDC will be September 3", so the day after Labor Day here in the Chamber at 7:00 p.m.
ADJOURNMENT

MOTION BY ALDERMAN O’BRIEN THAT THE AUGUST 13, 2019, MEETING OF THE BOARD
OF ALDERMEN BE ADJOURNED

MOTION CARRIED

The meeting was declared adjourned at 9:43 p.m.

Attest: Patricia D. Piecuch, City Clerk

a) THE CITY OF NASHUA ‘The Gate City”

Administrative Services

Assessing Debarturent

To: Mayor Jim Donchess; Board of Aldermen; and Board of Assessors
From: City Assessors; and Ms. Kimberly Kleiner, Administrative Services Director
Date: August 13, 2019

RE: Answers to the Ortolano Memos

We have reviewed the following memos presented to us for factual checking,
References made to the following correspondence:

1) Memo dated August 11, 2019, by Michael Ortolano, to the Board of Aldermen and the
Mayor of Nashua;
2) Memo dated August 11, 2019, by Laurie Ortolano, to the Board of Aldermen;

We, the Nashua Assessors, offer this response out of concern for the allegations made by Ms.
Laurie and Mr. Michael Ortolano because we believe that they contain inaccuracies,
misinformation, falsehoods, unsupported data and gross assumptions that would otherwise
negatively influence this Honorable Board of Aldermen, the Nashua taxpayers and the general
public.

Regarding Memo from Michael Ortolano

e “A Full List and Measure IS NOT REQUIRED by the State of New Hampshire.”

As the board already knows, the City has wanted to conduct a full measure and list for some time
since none have been conducted in almost 30 years. Although not required by law, the
International Association of Assessing Officers, (IAAO), guideline recommends a full measure
and list at least every 9 years. This is their guideline.

Note: “I want to emphasize that by itself, the list and measure, though needed, will not restore
trust and do away with all problems, indeed it may exacerbate some. (Emphasis added.)”
Statement by Ms. Laurie Ortolano, presented to the NH Board of Tax and Land Appeal, August
6, 2019, Docket #:29261-19RA, Page 62.

229 Main Street * Nashua, New Hampshire 03060 + Phone (603) 589-3040 + Fax (603)
589-3079

© “City should wait to move forward on the Full List and Measure until the results of Mr.
Cornell’s Review are issued.”

The purpose of the technical audit currently being conducted is only to review practices and
procedures of the assessing department on behalf of city management. The scope of work does
not address a recommendation for a full measure and list.

e “The City should wait to move forward on the Full List and Measure until the Inquiry of
the New Hampshire Board of Tax and Land Appeals (NHBTLA) is Closed.”

There is no telling precisely what the BTLA will order, however, it is known that if the board
orders a full measure and list it will limit the City’s input and most likely be considerably more
expensive.

e 6 6"“The benefit of a Full List and Measure is a matter of speculation.”

Not true. In fact a full measure and list is a widely used tool that will provide the property
owners of the City with an opportunity to help insure that the assessment records are accurate,
up-to-date and provide equity among all.

e “The City should receive formal bids prior to Approving a Bond.”

It is the City financial policy that a funding source be established before issuing a Request for
Proposal, (RFP). If, after choosing a contractor, more funds are required, a formal request will
be submitted to this Board should it be needed.

e “The Assessing Department needs to review and strengthen their contractor oversight
procedures prior to the issuing additional contracts.”

The misinterpretation of section 3.1.6 of the last contract with KRT Appraisal does not in any
way invalidate the results of the 2018 statistical update. All sales were qualified or unqualified
using MLS and other tools. (See Exhibit 2.)

Regarding Memo from Laurie Ortolano
© “Validity of the 1.3 million dollars:”

The 1.3 million dollar bond that the Assessing Department will request is an estimated cost for
the full measure and list. The BTLA only questioned if the bond is sufficient, not whether the
full measure and list is necessary. As stated above, if after choosing a contractor, more funds are
required; a formal request will be made.

229 Main Street - Nashua, New Hampshire 03060 + Phone (603) 589-3307 * Fax (603)
594-3434

e “Entry Rate into Properties”

It is not true that we can expect only a 15% entry rate. Full measure and lists conducted by other
communities indicate we can expect a much higher rate of compliance. It is simply not true that
“experts from other cities” believe only that only a “/0% entry rate” can be expected. (See
Exhibit 1.)

e “The Law”

State law does not require a full measure and list, however, guidelines from the International
Association of Assessing Officers, (IAAO), recommend one be conducted at least every 9 years.
The last one conducted by Nashua was completed in 1991. Full measure and lists are by no
means “obsolete”; they help insure taxes assessed are fair and equitable.

e “performance and Technical Data Capture in the Assessing Office”
“M. Kleiner's Comments at the Special Hearing for R-19-159”
e “Hiring of David Cornell for a Technical Audit.”

This office has gone out of its way to be transparent. In the last 11 months, the assessing office
has answered many requests and provided hundreds records for Ms. Ortolano.

A technical audit is currently being conducted to review the practices and procedures of the
assessing department. It is being done on behalf of the city management.

e “Other Ongoing Investigations:”

It is not true that the City has expanded the “scope of work” conducted by Drummon Woodsum
to include an investigation of management. Also, during the 2018 Update, it was determined that
the base rate for Schools/Colleges, (Code 72), was incorrect. Correcting the table for Code 72
resulted in the bulk of the 24 million dollar adjustment.

e “Breach of Contract with KRT’s 2018 Reevaluation”

As previously noted above there was a misinterpretation of section 3.1.6 of the contract with
KRT Appraisal. However, that does not in any way invalidate the results of the 2018 statistical
update. All sales were qualified or unqualified using MLS and other tools of evaluation. (See
Exhibit 2.)

229 Main Street * Nashua, New Hampshire 03060 » Phone (603) 589-3307 + Fax (603)
594-3434