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From: Fred Teeboom

Sent: Tuesday, June 07, 2022 12:12 PM

Ta: Board of Aldermen

Subject: Letter on the anticipated tax rate and the spending cap (corrected)
Attachments: Letter on Tax Rater and Spending Cap, Teeboom to BoA 6 June 2022.pdf

CAUTION: This email came from outside of the organization. Do not click links/open attachments if source 1s
unknown.

Board of Aldermen:

| asked to have the attached letter (corrected) included on the Agenda of your next board meeting, 14
June.

| suggest you read it carefully...especially the newly elected aldermen and many reelected but fiscally
naive aldermen who, from what | observe, are being led by the nose concerning fiscal issues by the
administration and by BRC Chairman Dowd.

For example, | am informed that BRC Chairman Dowd met privately with City attorney Bolton and
CFO Griffin (and possibly the mayor), to suppress any public presentation on the Spending Cap.

Furthermore, the administration's claim that it cannot produce an estimate of the anticipated tax rate
is pure deception. This belies the fact that aldermen routinely receiving estimates of the anticipated
tax rate information from earlier administrations, while considering the annual budget.

Of course, it takes fiscally astute aldermen, who are minimally knowledgeable of Masons’
parliamentary rules, to demand this information.

Fred Teeboom
Former Alderman-at-Large
Nashua

Fred S. Teeboom

24 Cheyenne Drive
Nashua, NH 03063
June 6, 2022 (corrected)
Nashua Board of Aldermen
P. O. Box 2019
Nashua, NH 03061

Copy: Mayor Jim Donchess, CFO John Griffin, City Attorney Steve Bolton

Subiect: The Tax Rate and the Spending Cap

The Budget Review Committee (BRC) was told by Chairman Dowd that the Spending Cap is
prepared by the administration, not under its review, and will therefore not be discussed in
committee. Furthermore, predictions of the tax rate for this year cannot be prepared by the
administration and will not be presented to the aldermen.

NOTHING IS A FURTHER FROM THE TRUTH.

1. Tax Rate

The residential taxpayers in Nashua will be doubly hit next November with:

(1) An increase in property taxes due to a proposed annual budget that exceeds last year’s
adopted annual budget by 6% (excluding grants).

(2) The city’s tax burden is expected to shift by 10% or more from commercial to residential
properties, following the current city-wide revaluation.

The BRC routinely received predictions of the tax rate under the Bernie Streeter administration
presented by then-Administrative Affairs Director Maureen Lemieux. Her predictions proved
accurate within 5% of the tax rates set by the NH DRA."?

There is an absolute obligation for the aldermen to assess the anticipated tax rate before it
approves the FY2023 annual budget; especially when the tax burden will see a significant shift.

2, The Spending Cap

The spending cap was renewed with passage of SB52 effective August 2021. SB52 grandfathers
the original 1993 cap, meaning all expenditures budgeted by the administration and adopted by
the aldermen under its control (Nashua Charter par 56-b and par 56-c) must fall within the cap,
unless appropriations for municipal bonds and CIC-recommended capital improvements are
exempted by a vote of 10 aldermen (Nashua Chapter 56-d).

"RC Chairman David Deane, Aldermen Richard Flynn, Mark Cookson, Daniel Richardson and Fred Teeboom
routinely questioned the administration on fiscal issues related to the tax rate and the spending cap.

The spending cap has NEVER included grants, for grants are estimates exclusively under the
control of federal and state grantors, not under control of city departments. Furthermore, grants
have no effect on property taxes.

I have attached the Spending cap calculation (without grants). The proposed budget restored with
SB52 is $6.58 million above the cap.

There is an absolute need for aldermen to understand the spending cap.

Having authored the cap and participated in various lawsuits concerning its validity, I request to
personally present the author’s view of the cap concurrent with a publicly scheduled presentation
by the mayor, the CFO and/or the city attorney who have jointly demonstrated an extreme bias
against the cap, and have privately conspired to falsify its current interpretation.

3. BRC Review
A motion can be made by any aldermen any time the BoA or the BRC is in session, to demand a

public presentation on the anticipated tax rate and the restored spending cap. With a majority vote
of respective BoA or BRC members in attendance, the administration must comply.

Fred Sy'1¢eboom
Former alagrman-at-large
Author of Nashua’s Spending Cap

Attached: FY2023 spending cap calculation (compliant with RSA 49-B:13, Il-a).

Attachment to Letter Teeboom to BoA 6 June 2023

FY 2023 Spending Cap Calculation**

The FY2023 Proposed Annual Budget is $6.58 million above the cap

** The Nashua Spending Cap is a cap on spending (Nashua Charter par. 56-c and 56-d). It is calculated
from itemized estimated expenditures for each department under its control (Nashua Charter par. 56b),
and make up taxes and fees for the city. These expenditures do not, and never have, included grants
which are not under control of city departments, but are exclusively under control of federal and state
grantors. The Nashua Spending Cap passed city-wide referendum in 1993 and Is authorized under NH
state law RSA 49-B:13, Ila (amended effective August 2021).

FY022 FY023 increase %
Annual Budget Appropriations
General Fund $ 291,026,961 | $ 302,998,903 $ 11,971,942 4.11%
Enterprise funds $ 38,344,285|$ 44,082,704]$ 5,738,419 14.97%
City Special Revenue Funds (no grants) | $ 12,860,120] $ 15,001,467 | $ 2,141,347 16.65%
Schoo! Special Revenue Funds (no grants} $ 5,710,193} $ 6,492,105 | $ 781,912 13.69%
Subtotal [| $ 347,941,559) $ 368,575,179 | $ 20,633,620 5.93%
Supplemental Aporopropriations
General Fund $ 2,338,394 —
Enterprise funds $ 1,859,440 —
(no "capltal projects" funds)
Subtotal $ 4,197,834 a
Total Appropriations} $ 352,139,393 | $ 368,575,179 | $ 16,435,786 4.67%
Spending Cap Calculation
FY022 Annual Budget Appropropriations $ 347,941,559
FY022 Supplemental! Appropriations $ 4,197,834 The FY2023 Budget is
FY2022 Toal Appropriations $ 352,139,393 96.58 the cas
Last 3-year average S&L IPD 2.80%
Allowable increase in spending $ 9,859,903
Allowable spending under the cap $ 361,999,296
proposed appropriatiuons in FY23 $ 368,575,179 |<
Total appropriations ABOVE the cap $ 6,575,883

® THE CITY OF NASHUA "Fe Gate City

Office of Economic Deveioprrent

TO: Board of Aldermen

FROM: Tim Cummings, Economic Development Director

Ce: Caroline Frantz, Architect - Marvel

DATE: June 6, 2022

RE: Follow Up Memo # Communication On Keefe Auditorium — Relative to Elm Street

Middle School Feasibility Study

Request
I am requesting a meeting to discuss the Keefe Auditorium.

Enclosure
For your review, I am enclosing a memo submitted to the Board of Aldermen on April 13" where |
outline the Keefe Auditorium circumstances.

Background

Since the memo provided on April 13" the architectural and consulting team continue to work on schemes
that both include and not include the Keefe Auditorium. To that end, I would like to have a discussion and
provide data on this important subject, because of the development implications and financial
consequences of this decision.

It is not clear to me whether preserving the Keefe Auditorium will remain a priority, I believe it
incumbent to assess the situation and provide for a public discussion on this matter so you and others are
aware of the financial consequences and development implications of this decision.

At this time, my overall sense is that the Keefe Auditorium is a community benefit and although it may
need, some investment and repair the positive impacts it provides could far outpace a decision to
demolish it.

If we were to use a replacement cost type of assessment to value. If the City of Nashua were to look to
replace the current, Keefe Auditorium it would be an approximate cost of $30.0 to $40.0 million and
when you look at it from this prism spending a few million dollars on deferred capital maintenance is a
much more economical and fiscally prudent approach. If the community sees the value in preserving the
Keefe Auditorium, which is the question at hand.

I would welcome a discussion to distill whether my thought process is accurate and the city wants to
continue providing an auditorium in the size and nature as the Keefe Auditorium.

Thank you.

229 Main Street, Suite 234 * Nashua, New Hampshire 03060 « Phone (603) 589-3106

Elm Street Planning Study

Weekly Meeting 11
June 08, 2022

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MARVEL Nashua

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"ARPA ADMINISTRATIVE
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RFP 0359-011922

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NASHUA, NH

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EXISTING SCHOOL BUILDING STRATEGY

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MARVEL 145 Hudson St. New York, NY 10013 - 161 Calle San Jorge, $an Juan, PR 00911 - marveldesigns.com Elm Street Planning Study [ June 06, 2022