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PETITION/STREET ACCEPTANCE:

The street acceptance is being petitioned by:

a(u(is

DATE "PETITIONER

uw } Pky pA

| certify that | have received a Mylar showing the limits of the street to be accepted and that said
street has been constructed in accordance with the approved plan.

alu{ia AL) J o—

DATE = CITY ENGINEER

Petition introduced at Board of Aldermen Meeting

DATE

Public Hearing conducted by the Committee on Infrastructure:

DATE TIME PLACE

Notice of this hearing was sent out to all abutters of that portion of the street for which acceptance
was requested, as listed on the attached list.

The foregoing petition was granted by the Board of Aldermen and Mayor on

DATE

Attest:

DATE CITY CLERK

REV 08/13

PETITION
FOR
STREET ACCEPTANCE

TO THE HONORABLE BOARD OF ALDERMEN OF THE CITY OF NASHUA:

Pursuant to the Nashua Revised Ordinances, Chapter 285, Article III, Sections 21-22, the
undersigned requests that the following described portion of:

Pendant Lane

be accepted for public use and maintenance:

A certain parcel of land situated in the City of Nashua, County of Hillsborough, State of
New Hampshire, bounded and described as follows:

Beginning at a stone bound in the north line of Adelaide Avenue at the southwest corner
of the within described parcel; thence

Northeasterly along a curve to the left having a radius of 25.00 feet, a delta angle of
90°01'40” and an arc length of 39.28 feet to a stone bound; thence

N15°19’00"W a distance of 39.24 feet to a stone bound; thence

Northwesterly along a curve to the left having a radius of 25.00 feet, a delta angle of
53°58'05” and an arc length of 23.55 feet to a stone bound; thence

Northwesterly, easterly and southwesterly along a curve to the right having a radius of
60.00 feet, a delta angle of 287°56'10” and an arc length of 301.53 feet to a stone bound;
thence

Southerly along a curve to the left having a radius of 25.00 feet, a delta angle of 53°58’05”
and an arc length of 23.55 feet to a stone bound; thence

$15°19’00"E a distance of 39.29 feet to a stone bound; thence

Southeasterly along a curve to the left having a radius of 25.00 feet, a delta angle of
89°58'20” and an arc length of 39.26 feet to a stone bound on the north line of Adelaide
Avenue; thence

$74°42’40"W by said north line of Adelaide Avenue a distance of 100.00 feet to the point
of beginning.

Meaning and intending to describe Pendant Lane as shown on plan entitled “Lot Line
Relocation/Subdivision Plan, Adelaide Avenue, Nashua, New Hampshire”, Record
Owners: Kirkpatrick Family Trust, William R. Kirkpatrick, III & John E. Kirkpatrick, Trs.,
William R., Ill & Jane M. Kirkpatrick and The Heirs of Mary Elizabeth Kelly, William R.
Kirkpatrick, Jr., Dorothy Eccles & Ruth Walker., prepared by Hayner/Swanson, Inc.,
recorded in the HCRD as Plan #38511.

REV 08/13

Also shown on plan entitled “Street Acceptance Plan and Profile, Pendant Lane,
Kirkpatrick Village” prepared by Hayner/Swanson, Inc., and on file at the City of Nashua
Engineering Department.

PETITION/STREET ACCEPTANCE:

The street acceptance is being petitioned by:

afl; Dor > (AGL

( ae PETITIONAR

| certify that | have received a Mylar showing the limits of the street to be accepted and that said
street has been constructed in accordance with the approved plan.

alu [14 AD / ~

DATE CITY ENGINEER

Petition introduced at Board of Aldermen Meeting

DATE

Public Hearing conducted by the Committee on Infrastructure:

DATE TIME PLACE

Notice of this hearing was sent out to all abutters of that portion of the street for which acceptance
was requested, as listed on the attached list.

The foregoing petition was granted by the Board of Aldermen and Mayor on

DATE

Attest:

DATE CITY CLERK

REV 08/13

A special meeting of the Board of Aldermen was held Tuesday, April 30, 2019, at 7:00 p.m. in the Aldermanic
Chamber.

President Lori Wilshire presided; Deputy City Clerk Judith Boileau recorded.

Prayer was offered by Deputy City Clerk Judith Boileau; Alderman-at-Large Ben Clemons led in the Pledge to
the Flag.

The roll call was taken with 11 members of the Board of Aldermen present; Alderman Gidge, Alderman Tencza and
Alderman Lopez were recorded absent. Alderman Dowd arrived after roll call at 8:00 p.m.

COMMUNICATIONS

From: Lori Wilshire, President, Board of Aldermen
Re: Special Board of Aldermen Meeting

There being no objection, President Wilshire accepted the communication and placed it on file.

President Wilshire

| did hear from Alderman Tencza, Alderman Lopez and Alderman Dowd, they won’t be here. Alderman Dowd may
be here later. Ok we are meeting tonight to have a discussion on Accessing. | ‘m going to invite the acting

Administrative Services Director up and whomever she'd like to bring and | am going to turn it over to her and
dismiss the Clerk. Thank you Madam Clerk.

PRESENTATION

Assessing Department Update

Kim Kleiner, Administrative Services Director/Chief of Staff

Good evening, thank you President Wilshire, Members of the Board of Aldermen for having us here this evening.
My name is Kim Kleiner, | am the acting Administrative Services Director and the Mayor's Chief of Staff. To my
right | have Louise Brown, she is the Administrative Specialist and the lead of our Administrative Team in
Assessing. To my left is Greg Turgiss and he is our Assessor III and also our Commercial Assessor within the
Department.

Briefly, here is the current organization chart. So as you will see Louise leads three administrative staff
members; there are four assessors within the Department, all reporting to me. What | would like to start with this
evening is a little bit of an overview of the Department, where we are and what we are currently working on. So
at this time, I’d like to turn it over to Louise to speak about some of the administrative duties.

Louise Brown, Administrative Specialist

Thank you President Wilshire and Members of the Board for allowing us to be here tonight. What I’d like to do is
start by giving you a little bit of history on Greg and myself and the Department and how long we’ve been there. |
began working for the City of Nashua in July of 1998 as a Motor Vehicle Clerk. | was recruited to the Assessing
Department in 2000 as a Deed Specialist. When the Exemption Specialist position was eliminated, the personal
exemptions and credits were assigned to my position. In 2006 | was promoted to the Assessing Administrative
Supervisor position. My current duties include proving leadership, knowledge and supervisory skills necessary to
oversee the management and administrative functions of the Assessing Department. Also to oversee and
maintain a highly professional customer service support system both at the counter and on the telephone. | work

Special Bd. of Aldermen — 04/30/2019 Page 2

in collaboration with staff in other departments to problem solve, consider other department’s moving parts and
how it effects our organization as a whole. |’ve had the privilege to work for the City | was born and raised in. |
appreciate the opportunity to assist every person | am able to whether they are co-workers, other municipalities,
or members of the public. | also assist in teaching exemption and credit workshops for the NHMA, educating
other municipalities and appraisal companies.

Greg Turgiss has been with the Department since February of 1999; initially as a data collector. He became a
residential assessor in December of 1999. After taking all of the necessary courses and having the required
experience, he became a DRA Certified Property Assessor and an NHAAO Certified NH Assessor. His duties
included locating, identifying and performing data analysis on residential properties; qualifying sales through field
inspection and data analysis; processing residential abatements filed with the City and presenting them to the
Board of Assessors. He represents the City at the BTLA in Nashua Superior Court in abatement cases; assists
taxpayers with any questions, comments, concerns they may have and assists with projects throughout the
Department including data collection and analysis for assessment updates.

He was again promoted to Commercial Assessor in 2016 and due to the hard work, education and lengthy
experience he has gained, his status was elevated from DRA Certified Property Assessor to DRA Certified
Property Assessor Supervisor in 2018. This status allows Greg to exercise general supervision over revaluation
projects, conducts sales surveys and establish base values for land and buildings, prepare sales surveys,
establish charts to be used in revaluations, prepare reports, supervise informal reviews of property assessments
with property owners, oversee any revaluation by assisting the municipality to ensure the revaluation is
performed in accordance with State laws and rules. Assist the municipality to ensure that it is in compliance with
the revaluation contract is adhered to. | have had the opportunity to work with Greg from 2000 to the present and
his growth in the department is something to aspire to. He has become one of the top individuals | have been
able to depend on with the changes that have occurred within our Department.

I’d like to just talk about what we do on the administrative side. So the administrative side, what we are doing
from January until now is process exemption and credit applications. The deadline to notify tax payers for us is
July 1°. So the new and renew for elderly and disabled we have 472 applications that we need to process.
Veteran’s credits under RSA 72:28, 72:28B and 72:35, 217 applications that we need to process. Blind
exemptions, there are six. Solar exemptions there are 40 and we also process AQ’s for any parcels that are
applying for a charitable, religious or educational exemption. So that’s 239 applications that we need to process
and that is something that is done annually. These need to be prepared and presented to the Board of
Assessors with staff recommendations.

We also deal with property transfers and updating records. Transfers due to a Deed being recorded through
Registry of Deeds, we review Deeds, Plans and check them against GIS for accuracy and validity. We process
notices to towns and cities from Superior Court, the Probate Department. We process name changes due to
marriage or divorce. We process address changes; with the tax billing coming up we need to make sure all that
stuff is correct.

Exemption and Credit Workshops: So Assessing Staff conducts workshops at various sites throughout the City
informing tax payers about available exemptions and credits to reduce their property taxes. So we went to the
Senior Center in January, we went to Jensen’s in late January and just a couple of weeks ago attended the
Mayor’s Senior Summit to give information there as well. We provide information regarding assistance available
to any residents in the Greater Nashua area if we can help them, we will.

What the administrative staff is working on right now, we are preparing for file capture. The tax bills are going out
soon so we are going through reports to verify all the information regarding exemptions and credits is accurate.
We prepare the Board of Assessor meetings; it is a bi-monthly process so it is information that we have to gather

Special Bd. of Aldermen — 04/30/2019 Page 3

ahead of time and mail to them and then go through it with them at the meeting. We are going through data entry
and QC. We review and process plans and caveats that have been recorded at the Registry of Deeds. Right
now is a busy time because of the April 1* date; it’s as of April 1®' of the tax year, so we have to make sure this
stuff is done before the July bill. We also respond to e-mails from the web site. | will turn this over now to Greg.

Greg Turgiss, Commercial Assessor

Thank you Louise, again | am Greg Turgiss, | am a Commercial Assessor with the City of Nashua. | would like to
start off with a couple of the memberships that we currently have and some certifications. We are members of
the NHAAO, NH Association of Assessing Officials; the NHMA which is NH Municipal Association and the IAAO,
the International Association of Assessing Officials. Some of the certifications that people hold in the office is NH
Certified General Appraiser, Certified NH Assessor, Certified Property Assessor Supervisor, Certified Property
Assessor and Certified Property Assessor Assistant.

What are we working on right now? Well as Louise mentioned right now is a very busy time with the April 1*' tax
date and July bills going out and file capture. Preparing for file capture to ensure that the July tax bill will be
mailed out on time, have the most current data and be as accurate as possible. Physical inspections to capture
value due to new construction with the use of the Standardized New Construction Form, which would be this blue
form that you got in your handouts. If a property is not completely built, the other form, the Construction
Completion report would work with that for the per cent complete of the property. We also verify all physical data
and create the new property record card. The building permits are printed weekly from the Building Department
CityView Software System. Physical inspections are attempted due to the issuance of building permits, demo
permits, etc. The Assessor will verify the data of the property being inspected using the existing property record
card acting as a check list to verify the data. You all received one of these too, this is actually the property
record card for City Hall. Alright.

When we conduct the inspection and the homeowner is not present, a door tag which was this one that we gave
you, is left on the property with the reason why we were out there and a request for a call back inspection. In
some cases, work is done without a building permit or doesn’t require a building permit but may affect the
assessed value. These items may be picked up at a later date due to a building permit being issued for another
reason; MLS review due to the property being listed for sale; or during a full measure and list which we have
asked for and has been talked about greatly. Until a complete inspection is done, including interior and exterior,
the City may not be able to determine the full impact of any permitted or non-permitted work.

One of the other things we do is the inspections of City-owned property that is being leased out. For example
Court Street, the Liquid Therapy Brewery is in there; they are required to pay taxes on the portion of the building
they are occupying. So we have to go out and put a value on that for them to pay the taxes on that. We also do
the inspections for the owned, used and occupied status of any new organization applying for a charitable,
religious or educational exemption and also do inspections for organizations renewing their exemption status. So
one of the requirements for the exemption is the property has to be owned, used and occupied by the
organization.

The Department makes a good faith effort to get the value of the property as of April 1° and have that be
reflected on their July tax bill. This will prevent the tax payer from having to pay the total taxes due for the year
on his or her December tax bill. So basically what we try to do is if you build a new house or put an addition on
your house, we try to go out and make a good faith effort to get there so it is divided between the two tax bills. If
you build a half a million dollar house, you would prefer to have two tax bills and not it all on the final tax bill. The
tax office has notified us that the file capture date was actually today so it was a little bit busy in the office today.
That’s for our Department it still has to go through the process and the review and so forth from there. We review

PENNICHUCK CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
As of December 31, 2015 and 2014
(in thousands, except share data)

ASSETS
Property, Plant and Equipment, net

Current Assets:
Cash and cash equivalents
Restricted cash - RSF
Restricted cash - Bond Project Funds
Restricted cash - Bond Refund Escrow
Investments - Bond Project Funds
Accounts receivable - billed, net
Accounts receivable - unbiiled, net
Accounts receivable - other
Inventory
Prepaid expenses
Prepaid property taxes
Deferred and refundable income taxes

Total Current Assets

Other Assets:
Deferred land costs
Deferred charges and other assets
Investment in real estate partnership
Acquisition premium, net

Total Other Assets
TOTAL ASSETS

2015 2014
$ 183,241 $173,287
1,246 2,987
5,729 5,264
2,542 16,847
- 23,725

17,237 -
2,184 2,189
2,283 2,399
35 43
712 802
667 541
1,334 1,047
231 94
34,200 55,938
2,295 2,251
13,835 13,342
104 104
77,028 78,885
93,222 94,582

$_310,663_

$323,807

The accompanying notes are an integral part of these consolidated financial statements.

Special Bd. of Aldermen — 04/30/2019 Page 4

sales that have occurred from October 1°" through September 30" to determine if the sale is qualified or
unqualified. This is very important because only qualified sales are used in the analysis. Qualified sale is
basically an arm’s length transaction between a willing buyer and a willing seller. We are also constantly
analyzing data. We know that the market continued to climb during and even after the 2018 statistical update.
We are working on sales to prepare for the ratio study to determine if a specific type of property is climbing more
rapidly than others. If there are data corrections that need to be made or if in fact the sale is just an outlier.

Ok, the abatement process: Filing an abatement begins after the December bills are made. The deadline to file
for an abatement is March 1* following the final notice of tax which is your December tax bill. Abatements are
processed generally in the order that they are submitted to our office; an exception to that would be if 3 or 4
people in the same condo complex or something applied we would process those together, it is just more
efficient. While comps from tax payers are considered, assessors perform an analysis to determine what the
market value is on the property as of April 1* of that tax year. Communication is on-going when the assessor is
reviewing the abatement submitted. This would include scheduling an inspection of the subject property,
reviewing the data, performing a sales analysis, letting the tax payer know staff's findings and letting he or she
know what the recommendation will be and when it will be presented to the Board of Assessors.

The Board of Assessors have the final say as to grant or deny all abatements. Once we have determined the
market value, and we have received the equalization ratio from the Department of Revenue Administration, that
number is used to equalize the market value. | hand it back over to Kim.

Ms, Kleiner

So why did we tell you all that? | think it’s very important that we give you an accurate view of what is happening
downstairs every day. It is extremely busy, you have a group of people that are working extremely hard to get
information and applications processed and reviewed. And while we know that it is important to create
sustainable change and to handle the items that were identified in the management plan, we also know that we
have to complete the statutory requirements by the department. Here is an Assessing Improvement Plan time-
line that was actually created somewhat after the management audit was prepared. This is very high level, some
of these things we have already completed to date; and some of these are still a work in process. Some items
such as in software upgrades and the updating of AssessPro you will see why way out — August of 2019 and
August of 2020. And we will explain more later as we go on, these dates have been very strategically chosen.

So |’d like to walk through the conclusions and this may look familiar to you, this is right out of the Management
Audit Plan and | thought it would be easier if we take the major recommendations and we kind of walk through
where we are on each one if that is acceptable to the Board.

The first was to re-establish the Administrative Services Director. Legislation was submitted by Mayor Donchess
as you all know and approved by the Board of Aldermen on 4/19 as amended by the Board. Funding is in the
proposed Fiscal 2020 budget. The second was the elimination of the Chief Assessor position and at that point
the Mayor felt it was important that the Administrative Services Director will direct the operations of the Assessing
Department working with the Chief Financial Officer and that right away something needed to happen. We
needed to not wait, we needed to start observing the current operating state and creating and implementing an
efficiency improvement plan. And | think we did that. The day after the Management Audit Review was
presented to you folks, John Griffin and myself were in Assessing; there was no hesitation and we have clear
direction by the Mayor.

Special Bd. of Aldermen — 04/30/2019 Page 5

Once the Chief Assessor position was eliminated funding was removed from the proposed Fiscal 2020 budget,
Department 132 and $55,000.00 was added for what we saw as a need for consulting services moving forward.
We began evaluating current operations, instituted weekly staff meetings, a weekly update on metrics, reviews
with assessors on abatements and creation of a mind map. So a mind map is something that | have used in my
prior business when | have done management audits before and started to implement improvement plans. It is
really nothing more than a visual tool; it helps you structure the information and better analyze, comprehend,
recall and generate new ideas.

So this is the Assessing Improvement Mind Map that we have created. If you look, there is really some main
areas that were addressed in the management audit that we knew we need to make some changes. One of
them being internal policies which you’ve heard a lot about; that process has started. It does include us reaching
out to other municipalities and other experts in gaining best practices and best policies. This book here is a book
of policies that have already existed in some form down in the Assessing Department. It was important that we
went through these and reviewed these first to see where they were before we started doing a gap analysis and
realizing what policies may be lacking.

We then reached out and thankful to KRT, we have received Standards on Mass Appraisal, Best Practices,
Understanding Your Property Taxes; this is on many other municipality’s sites. It has some good information in it,
we are looking at that, we are looking at information from the IAAO. There is wealth of information out there;
there’s a wealth of different experts out there. This is a process that is going to be on-going through most of the
summer. This is not something | would recommend that you do in haste and you really need to reach out to
professionals and experts which | will say | am not expert in assessing and never said that | thought | would be
so that is why we reach out to the experts. And some of our staff is certainly some of that knowledge. So | am
going to ask — Louise is responsible for updating our metrics that we have put in place.

Ms. Brown

So this is a sample of tracking the work that is being done in our Department: this is a small list. The items
include admin staff and assessors assisting tax payers at the counter. So this past week was 48 but when we
have exemption and credit season that number is well over 100 on the people coming in. Preparing for final
capture as we mentioned before, building permit pickups and data entry for assessors, we are trying to get as
much done as we can to prepare for file capture. So data entry this past week was 159; building permits closed
by assessors 52; closed by admin staff was 174; print and sort and distribute building permits for prior month is
255; review under construction is 55. And as you see at the bottom there review and process abatements, that is
the current status of the abatements as of the 5/2/19 meeting, the next Board meeting. So we have pending 299;
approved 60; and denied 20. So once this time frame with the file capture is over, the assessors will move right
back into processing abatements.

Ms. Kleiner

So there has been a lot of discussion about a form that we have instituted within the Department and that form
part of the process is to be able to collect data. So in order for me to understand how our staff is currently being
divided out and what their work load currently is; we are reviewing metrics like that. VWWhere do we need more,
where do we not? Where are our peaks and our lows in our work load? That is important. | was asked
yesterday if | am restricting information to the public and | want to be very clear, | am not restricting any
information to the public. But we have had a large number of requests; more than the staff has ever seen in 20
years of the Assessing Department. It makes it difficult for staff to work on some of those statutory requirements
of meeting the abatements and all the elderly exemptions and credits that the residents of Nashua deserve to be
processed.

Special Bd. of Aldermen — 04/30/2019 Page 6

So what we have asked is if there is a large amount of data that you require, that you simply write down the
addresses on a form and we made it easier than that, there’s a form on the web site, you can fill it out there and
e-mail it into the Department and the Department will get back to you as soon as the information is ready. They
will definitely get back to you within five business days to let you know that it is available for pick up and how
much the copies will cost. We are using and tracking that information.

The third item in the Management Audit Report talked about AssessPro Software. And we know that there was
some items that needed to be addressed between the old Admin System and the current AssessPro. So we met
with AssessPro, with Patriot on March 19; the entire Assessing Staff, IT, Mr. Griffin and myself. We figured out
that there is a way to process the abatements and the applications within our current version of AssessPro. Now
there are strengths in why you would do that before you would upgrade a version. It'll be easier for us to handle
the switchover of abatements and things from our current version of AssessPro from Admins. We will be able to
validate that information easily on a system that our staff already knows. So we are looking and planning for
August of 2019 to start that process. Why August versus now? | think the staff just let you know of all the things
that we are doing, it just doesn’t make sense to do it now.

We also know that we’d like to update to the newest version of AssessPro; there are really some really strong
attributes to the new version that we don’t currently have. Multi-tax year data base which allows us to work in
multi-tax years, we don’t have that availability now; increased functionality, a new operating system, improved
integration with MUNIS which is used down in our Treasury & Tax. And an even improved process for
processing abatements. We hope to also have more internal licenses for other departments so we can share our
live data with our departments within the City. So what does that look like? Well the initial cost to probably
upgrade the software is somewhere around $35,000.00 and annually it will cost us about $17,700.00 in annual
fees and maintenance.

Number four was to create and update internal policies and procedures to reflect the current state of operations.
We've held a number of meetings, on March 15" CFO Griffin and | had the pleasure of meeting with Chuck
Reese who has been our monitor from the State DRA. We let him know about the operations of the Assessing
Department; how we intended to move forward. We tried to answer as many questions as we could and we tried
to obtain some knowledge from him on where he felt maybe we should look at some improvements within the
Department. Again he is one of the experts that you reach out to and we talked a lot about State Guidelines and
monitoring going forward.

Within the Department we talked about a policy that had been place; there hadn’t been a dollar amount on it, it
had been left up to the assessors on sending a letter to a property owner when a change had been made that
reflected in an increase in value to their property. This came up in a staff meeting and we talked about it; we did
set a dollar amount so if there is an increased assessment over $20,000.00 a letter will now be sent to that
property. So that is one policy that was clarified more than changed. On March 19" we had a meeting with Rob
Tozier from KRT and the residential resource and a discussion consulting took place. So if any of you saw there
is a residential resource that has been posted to our web site, that resource was created by KRT. It has a wealth
of information within it that is designed to help the general property owner understand their property card:
understand their assessment. We thought it was a good start, KRT had done that for some other towns and
cities so we were very grateful that they stepped right up and completed Nashua’s.

On April 3° Mayor Donchess, CFO Griffin and | met with Commissioner Stepp, Attorney Reefe and Charles
Reese regarding the plans moving forward. We had some discussion about the equalization ration; conformance
with State Rules and Laws and | believe that Mayor Donchess had updated the board after that meeting to let
you know that we had been told that Nashua was in full compliance.