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Special Board of Aldermen 7-14-2020 Page 11
Director Kleiner

So even since those residents chose not to let the Assessors measure at that time, all residents will receive
a letter asking for an interior inspection or for an exterior inspection also if it wasn’t completed later on in
the process. So we will make another attempt, you know, could it have been that was a bad time, really a
bad time for that resident? There’s many different reasons. But we will circle back and we will make
another attempt to complete that inspection.

Alderwoman Lu

Ok, thank you. Other questions | wondered the Cornell Report is that — my recollection is Dave Cornell was
originally contracted to write a management dashboard reporting system. Did his contract change after
December of 2019 to include the report?

Director Kleiner

So actually Cornell Consulting was first worked on the assessment back last fall. And he worked with both
the Assessing and the Legal Department at that point for the audit. The Power BI Contract was later in
February/March timeframe that he was brought in and contracted with to do the Power BI Dashboard. Two
different...

Alderwoman Lu

So the Power BI Dashboards are currently up and running?

Director Kleiner

They are in final draft mode now, they are working, Mr. Cornell is working with our IT Department so that
we can get the public dashboards loaded to our website and we are making some changes and final
specifications to the internal tools.

Alderwoman Lu

But the internal tools are being used now?

Director Kleiner

No, we are making some final changes to them, but we are very close.

Alderwoman Lu

There were a lot of different softwares that have been described and | know that you started out with about
10 different software systems and we have just seen a presentation of several more. So | remember that
the management audit report recommended that there were so many systems that it was hard to
coordinate them and | am trying to understand why just more systems are being created, but | suppose it is
because they just weren’t adequate.

Director Kleiner

No, that’s a very good question. So actually we moved away from a number of old antiquated systems like
for instance the ADMIN System. We moved away from the reliance on those systems. The AssessPro
Classic CAMA System was upgraded to the AP5. The only tool that was brought in was the Power BI
Dashboards which didn’t exist but those are tied to the CAMA System. Those are extracting data from the

CAMA System. Other tools like what we talked about with the GIS viewer, those are just being upgraded,
they are being developed and improved. They are not additional.

Special Board of Aldermen 7-14-2020 Page 12
Alderwoman Lu

Ok but that BI System, is that a created system of is that a turnkey system that we just purchased, is that
something that was developed for us?

Director Kleiner
That is something that was developed, yes.
Alderwoman Lu

One of the questions that was mentioned in the, | guess what | am a little confused about is that back in
June, | think you are saying that AP5 AP Access Code 5 still isn’t functional correct?

Director Kleiner

No, it is functional.

Alderwoman Lu

Oh, we are using that system.

Director Kleiner

Yes.

Alderwoman Lu

OK, | thought we were still working on it. I’m also concerned about the, you know, about the customer
service messages that we have gotten. I’d like to know how customer complaints in Assessing are
tracked?

Director Kleiner

How they are tracked? Well so generally they may be reported to either the Admin Supervisor or to myself.
| am happy to say | haven’t had all that many that have to be tracked. We address the issue in our weekly
meetings and we make improvement along the way. But honestly some of the complaints that | received
early on were more of tools like | mentioned with the development of the comparable sales tool. We had
some complaints by residents on that tool not being user friendly and we are updating that for them. But
other than, we address them head on when we receive any complaint.

Alderwoman Lu

Ok so that was one of the items that was discussed in the audit last year. So | wondered if a system or a
procedure had been established around that. I'll just limit my questions to one other. Why do you think we
are having trouble hiring a Chief Assessor? | mean it’s been awhile hasn’t it?

Director Kleiner

It has. It is not from lack of interviewing; it is not from lack of marketing. So if you look throughout the field,
there could be any number of reasons. Chief Assessors are not in abundance, the Assessing Field itself, it
is difficult to locate people going into the practice. Quite often you will hear Assessors say it is not
something that they said at 5 years old, “I want to grow up and be an Assessor’. So | think there’s a

shortage in the State and that certainly lends to it. But! think there are other concerns that certainly have
been voiced to me by people in the field.

Special Board of Aldermen 7-14-2020 Page 13
Alderwoman Lu

Ok, thank you, that’s all.

Alderman Klee

President Wilshire, you are muted and | have a question.

President Wilshire

Alderman Klee.

Alderman Klee

Thank you. Actually it’s not so much a question, | just wanted to comment that the inspectors, | think | was
one of the first homes that the inspector came through to measure the property and we actually invited him
into our backyard if he had wanted to do so. He said he didn’t need to do it because he could do it by
electronic measuring and electronically, it was completely non-invasive. It was very quick, in and out. I’ve
seen him through the neighborhoods. As a matter of fact, we ran into him as we were walking the dogs, |
think it was on Monday; Sunday or Monday right on Manchester Street, so between Ward 3 and | think he
was popping over to a house in Ward 2 also. It’s completely un-intrusive, noninvasive and it easy for the
homeowners, that’s for certain. Thank you.

President Wilshire

Thank you, Director Kleiner. Thank you, Mr. Miseirvitch.

ADJOURNMENT

MOTION BY ALDERMAN O’BRIEN THAT THE JULY 14, 2020, SPECIAL MEETING OF THE BOARD
OF ALDERMEN BE ADJOURNED BY ROLL CALL

A viva voce roll call was taken to adjourn the Board of Aldermen meeting which resulted as follows:
Yea: Alderman O’Brien, Alderman Klee, Alderwoman Kelly, Alderman Dowd,

Alderman Caron, Alderman Clemons, Alderman Lopez, Alderman Tencza,

Alderwoman Lu, Alderman Jette, Alderman Schmidt, Alderman Laws,

Alderman Cleaver, Alderman Harriott-Gathright, Alderman Wilshire

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Nay: 0
MOTION CARRIED

The meeting was declared adjourned at 8:05 p.m.

Attest: Susan K. Lovering, City Clerk

Special Board of Aldermen
Assessing Department
Update

July 14, 2020

Review from the September 24, 2019 update:

Focused on Five Key Areas of Improvement:
Transparency/Customer Service

Efficiency/ Data Collection

Procedures /Communication

Property Data Accuracy

Software / Program Applications

(a) The development program or financing plans for such tax increment
finance districts; or

(b) The ability to satisfy or expedite repayment of debt service obligations
incurred for a tax increment financing district; or

(c) The ability to satisfy program administration, operating, or maintenance
expenses within a tax increment financing district. "

The Board of Aldermen will provide a public hearing for any application for tax relief under 79-E, and
each application will be evaluated on its own merits. The Board does recognize that providing 79-E tax
relief to a specific property may have an impact on the ability of the City to accrue the necessary TIF
funds for the realization of projects that will benefit the City as a whole, but also may directly benefit
that specific property. The Board of Aldermen will take the above 79-E language into consideration
when making a decision on any individual 79-E application(s).

Development Agreements

The City acknowledges that the creation of public-private partnerships to further the goals and
objectives of the TIF District and the Plan as outlined involves some level of risk on the part of both
parties.

At the same time, the City recognizes that opportunities for risk with public funds are not in the best
interest of the citizens and taxpayers of Nashua. It is not the intent of the Board of Aldermen to vote to
authorize the issuance of any bonds or other financial obligation notes without the execution and
recording of the appropriate Development Agreementsin order to protect the interests of the City and
its residents.

As part of the proposal for a private sector spurred project, the Board of Aldermen shall be provided
with information on the project costs, the funding plan, and the Development Agreement. The exact
language of a Development Agreement will depend on the complexity of the project. The Board of
Aldermen may require the developer(s) to execute a clearly enforceable Agreement which will require
the developer(s) to pay any deficiency between the City's actual annual cost for bond debt service and
incrementaltax revenues generatedin, or available to, the District. The Board of Aldermen shall have
final approval of the language of any Agreement negotiated by the Administrator. All Agreements shall
be executed and recorded in the Hillsborough County Registry of Deeds.

Should the City desire to support public improvement within the general project area using the captured
incremental tax revenues within the district than in this case, a Development Agreement will not be
required.

Impacts on Other Taxing Jurisdictions

Property taxes applied to incremental assessed value in the TIF District will include the municipal, school
[local and state], and county taxes currently collected by the City. The Board of Aldermen has not yet
adopted the 2020- tax rates; the current 2019 applicable tax rates areas follows:

Municipal 58.68
County 59.80

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Education Local 52.13
Education State $1.15
Total | $21.76

The estimated impact of tax increment financing on the assessed values of all other taxing jurisdictions
within the City of Nashua is negligible, since the proposed improvements are designed to encourage
commercial investment and lessen the residential tax burden. Thus, these activities will contribute to a
long-term increase in the non-residential tax base at a faster rate than would otherwise be achieved.

Over the next five years there is a potential aggregate figure approximately $500,000 of new tax dollars
on the horizon.

Plan Amendments

Pursuant to RSA 162-K:9, this plan may be amended by a vote of Board of Aldermen in conformance
with all applicable time frames and notice requirements. As discussed previously, each specific TIF
project will be brought forward to the Board of Aldermen for review and approval, thus there will be
future amendments to this TIP Plan.

Duration of Program

The TIF District will exist until all improvements or projects approved bythe Board of Aldermen
have been completed, and all debt issued and borrowing initiated to fund the projects is retired.

The Board of Aldermen will consider the recommendations by the Administrator regarding the proposed
expiration of the TIF Plan and District along with amendments. The Board of Aldermen reserves the
right to evaluate the TIF Plan every year following its adoption, and make any necessary modifications to
the Plan to ensure that all goals and objectives are being met.

Upon full repayment of any outstanding bonds, all TIF Account Funds maybe available for all District
purposes, as outlined in, and approved by the Board of Aldermen as part of any modification tothis
Plan. The Annual Report prepared by the Administrator may recommend that a certain percentage of
the tax increments may be returned to the City for general fund purposes, and Board of Aldermen
approval for that allotment shall not be subject to a formal modification and public hearing process.

Apportionment of Captured Assessed Value

Pursuant to RSA 162-K:10 (a) this plan designates up to 100% of the captured assessed value will be
dedicated for retirement of bonds and notes with a de-minimis portion going toward operations or
further development of the tax increment financing district. This plan allows for the project to outline
specifically how the TIF funds are used when presented for approval.

TIF District Administration

The City Economic Development Director shall be the Administrator of the District and act in with RSA
162-K:13, which prescribe the following duties and powers granted tothe City Economic Development
Director and it is generally understood the Administrator shall have the following powers:

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1) Negotiate for the acquisition of real property or easements, and sign options and | or purchase
and sales agreements to acquire said property or easements subject to final approval by the Board
of Aldermen;

2) Enter into contracts for the construction of any of the facilities included in the development
program

3) Negotiate and sign, upon the approval of the Board of Aldermen, any contracts relative to the design,
engineering, construction or operations of any phase or component of the activities proposed under
this Plan;

4) Apply for, and accept and execute, upon the approval of the Board of Aldermen, grants from any
private or public organization or corporation, or from any state or federal agency for any work
associated with this Plan;

5) Negotiate any Development Agreements and present the Agreements to the Board of Aldermen for
final approval;

6) Certify to the Board of Aldermen, for acquisition through eminent domain, property that cannot be
acquired by negotiation, but is required for implementation of the Plan; and

7) Certify to the Board of Aldermen the amount of funds, if any, which must be raised throughthe sale
of bonds to finance the activities associated with this Plan.

8) Engagein any other administrative or ad ministerial duties necessary for implementation of the
development plan and programas outlined.

The Board of Aldermen may grant through an affirmative vote of the Board of Aldermen, additional
powers, as deemed necessary and appropriate, in order to implement the goals, purpose, work and
improvements outlined in this Plan or any future amendment.

Advisory Board

In accordance with 162-K: 14, the Board of Aldermen through this Development Program and Financing
Plan shall appoint the following Advisory Board Members: Managing Partner of Lansing Melbourne
Group or his/her designee (Peter Flotz), Chair of Performing Arts Center Steering Committee (Rich
Lannan), the Director of Economic Development (Tim Cummings), the Director of Community
Development (Sarah Marchant) and the Treasurer (David Fredette) all for a one year term.

After the initial one year term members of the Advisory board shall be appointed by the Mayor and
confirmed by the Board of Aldermen, for one year terms or until their successors are qualified, to advise
the Mayor and district administrator on planning, construction and implementation of the development
program and on the maintenance and operation of the district after the program has been completed.

The district administrator shall consult withthe advisory board at least forty-five (45) days before
implementation of a phase of the development program and the advisory board may appeal to the
Board of Aldermen concerning a district administrator decision no later than thirty (30) days before a
phase is to be implemented. Decisions of the District Administrator shall not be overturned except for
abuse of discretion.

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Annual Report

Pursuant to RSA 162-K:11, the City, by and through the Administrator of the District, in consultation with
the Advisory Board, shall prepare an annual report containing the following:

° A Narrative Report on the status of theimplementation of the Plan and a summary of
the work that has been completed within the previous year;

° The amount and source of revenue of the District;

° The amount and purpose of expenditures;

° The amount of principal and interest on any outstanding bonded indebtedness;

° The original assessed value of the District;

° The captured assessed value retained by the District;

° The tax increments received; and

° Any additional information necessary todemonstrate compliance with the TIF Plan

This is understood through an affirmative vote by the Board of Aldermen to Adopt the provisions of
Chapter 162-K on November 24, 1998

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Appendix A

District Boundary