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Building
Permit
Inspections

if a building
permit was
issued for work
on your home
that requires an
inspection from
our office,
please calf our
office fo set up
a phone review
appointment
with one of our
assessors. If you
receive a letier
from our office
we ask for your
cooperation
during this
difficult time.
The continued
safety of our
residenis
remains our first

priority.

For more Information
please call our office

at (603)589-3040.

2022 FULL MEASURE & LIST REVALUATION

Based upon fhe recommended social distancing protocols established
by the Center for Disease Control, the City amended the contract with
Vision Government Solutions for fhe 2020-2022 Full Revaluation and
suspended interior Inspections effective March 14th. When itis safe fo do
sa, Visor will coniact the propery owner by mall and schedule an
interlor Inspeciion. Vision will conilnue to conduct exterior Inspections
only.

You may gather mere Information about the Full Revaluation project on a
direct link a? hitps://www.nashuanh.gov/1285/2022-Full-Measure-List-
Appraisal-and-Rey or at the Assessing Depariment page of the Clty
website. Weekly updates from Vision Government Solutions may also be
found on this page. The NH Department of Revenue Administration
recenily provided guidance during the COVID-19 pandemic, this
document can be found on our website. in part it states:

“Assessors and Municipal Assessing Officials should devise an appropriate protocol
for handling the field work - both the measure and list work and the verification under
Rev 663.03(a}(3). Health and safety ave always paramount concerns and even nore so
now, so assessors mst follow the reconrmendations of federal and state health officiais
which would include that they not do field work when they have symptonts, if they have
bees found to be infected, or if they have been exposed to an infected person, They
should maintain safe distancing, wear face masks and eye protection, wash and
sanitite their hands and tools, they should not ga into buildings where there ave peaple
wha are sick or showing spmtptonts or who will not cooperate and wear face-masks.
Review and foliow the CDC reconunendations: hitps:/avww.cde.gov/corenavirus/20 19-
ncowprerent-geiting® sick/indexirtal?

“Moreover, Municipal Assessing Officials may, under Rev 603.03(a)(9)(g), determine
that particular properties should not be irespected if thae is any reason “that the
property is inaccessible." This rule can easily be applied to the current stay-ut-home
ordered circumstances and may be applicable in the future with respect te specific
Properties er property types when thase orders may be relaxed. Just ag the contracts
and the rules currently provide for alternative method of data collection in cases
where interior inspections are not possible, those methods can and should be
employed when properties are not accessible due fo stay at home orders or health and
Safety reasons. Revised protocols and contract amendments should be discussed with
the Department."

To sign up please visit the Assessing page on the Nashuce clty website:
www. nashuanh.gov/assessing.

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CITY OF NASHUA

ASSESSING DEPARTMENT
MONTHLY MONITOR
Mailing Address: Phone: 603-589-3040 Hours:
PO Box 2019 Fox: 603-589-3079 Monday -Frida
Nashua, NH G3067 Email:Assesshelp@nashuank.gov 8 a.m.» § p.m.

Websie: hitps://www.nashuanh.gov/130/Assessing-Depariment

me

New Assessing Temporary COVID19 Procedures
Building Permits & Abatemenis

Due fo the Covid-1? pandemic the Board of Assessors, on May 21¢,
approved femporary procedures for the Inspection of propertles that

have open bullding permits and these properties whose owners filed for
aboeiements.

Building Permits: In lieu of conducting interior inspections following
improvements described in building permits, we are mailing
homeowners a questionnaire that they can answer, sign and return to
the Assessing Department in the self-addressed envelope provided. We
also ask that, if possible, homeowners provide photos of the work
completed, Photos of interior work can be emailed to us at
assesshelpG@nashuonh.goy, please be sure io include your name
address & account number. Once this signed form is returned, an
assessor will contact you via telephone to review the information about
your property.

Exterior inspections will be conducted in the usual manner, Assessors will
inspect the exterior of any additions, wood decks, inground pools, etc..
and take necessary measurements,

Abstemenis: Residents who filed for an abatement of their 2019
properly fax will also receive a questionnaire to be filled out, along with
a copy of their property record card and a self-addressed envelope.
Residents need fo review their property record card to verify the
information on if, fil out the questionnaire, then return the questionnaire
in the envelope provided. I is important that this questionnaire be
retumed fo the Assessing Department as soon as possible so that the
abatement application can be processed. An assessor will contact you
via telephone to review alll information about your property and also
inform the resident the approximate time they will conduc? an exterior
inspection only,

Residents are encouraged fo contact the Assessing Department at (603) 589-
3040 or emall them at assessheip@nath ov, if they have any questions or
need help with fhe questionnalres.

Lie»

FY 2020-2022
Full Measure
& List Update

Bosed upon the
recommended social
distancing pratocols
established by the
Center for Disease
Contra, the Cliy
amended the
contract wiih Vision
Sovemment Solutions
for the 2020-2022 Full
Revaluation end
suspended Intevler
inspections effective
March 14th. When ft Is
sate jo de sa, Vision
will contact the
properly owner by
mafland schedule an
Interior Inspection,
Vision will continue te
conduct exterior
inspections only.

You may gather more
Information about the
Full Revaluation
project on a direct
fink at
hites://www.nashvuan
h.gov/1285/2022-Full-
Measure- List
Appraisal-and-Rev or
at the Assessing
Depariment page of
ihe City website.
Weekly updates from
Vision Government
Solutions may also be
found on this pege.

Exemption and Credits Update

The City of Nashua continues to actively monitor the evolving health
situation regarding the COVID-19 Pandemic and is deeply committed to
the health and safety of our residents. Based on recommended social
distancing protocols established by the Center for Disease Contral, our
office is modifying the way we gather information to process 2020
Exemption Applications, lf you have applied for an exemption through
the Assessing Departmenf, forms that need to be signed by applicants for
any credit or exernption they have applied for will be mailed out. Please
respond prompily by signing and returning the forms to us as soon as
possible.

July 1% Deadline

The Assessing Department is currently working diligently on applications
received for the Elderly, Disabled, Blind, Solar, Improvements for Persons
with Disabilifies, Charitable, Religious and Educational exemptions, and
Veterans’ Credits. These applicants will get a response, by way of Form
PA-35 by July 1, 2020. This letter will state whether or not the application
was approved. Abatement applicants will a receive status letter. The tax
bill that is due on July ‘is still due then, Please make sure to pay it before
July 1 in order to avoid any interest accrual. If approved the
exemption/credit willbe applied on the December tax bill and the tax
office will refund any overpayment, if warranted, will be done after the
December fax bills go out,

Address Changes

Mailing address changes can be made by the curent owner by
contacting the Assessing Department in writing. There is a form on our
websife, https.//Awww nashvanh.qov/}73/Change-of-Address, or a simple
address change letier with the properfy address, account number phone
number and new mailing address. . Please make sure that the property
owner's signature is included. These may be submitted via email at
assosshelo@nashuanh.goy. mailed fo City of Nashua, Assessing
Depariment, PO Box 2019, Nashua, NH, 03061]-2019 or faxed to
603-589-3079.

MONTHLY MONITOR":

We will be issuing updates monthly fo our residents in our Monthly Newsletter.
To sign up please visit fhe Assessing page on the Nashua city website:

www. nashuanh.gov/assessing.

2 ige

THE CITY OF NASHUA

AAduinisteative Services Divesign

“The Gate City”

Assessing Departoent

Board of Assessor Online Meeting for June 4, 2020
Agenda

An online meeting of the Board of Assessors is scheduled for Thursday, June 4, 2020 at 9:00 AM
via WebEx meeting.

Number for someone to listen to the meeting is as follows:
Conference Bridge Number (978) 990-5298
Access Code 273974

Note: this is a listen only phone bridge

The telephone number to call if people can't hear: 603-821-2045

Ninth Meeting of 2020.
Motion:

e To approve the minutes of the non-public and public Board of
Assessors meetings from May 21", 2020.

New Business:

¢ Ms. Kimberly Kleiner, Administrative Services Director — Division
Update

e Corporation Counsel ~ BTLA decisions

® 2020-2022 Revaluation Project Update — June Perry — Vision
Government Solutions

Communications:
e None
Staff Items:
¢ Amanda Mazerolle — Credits
e Lynn Cameron — Charitable Exemptions
e Gary Turgiss ~ Abatements
Unfinished Business:
e None
Appointment:
e None
Comments by Members of the Board
Non-Public Session

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12.

13.

14.

15.

16.

OWNER, the CONTRACTOR shall assume full responsibility for such Work and shall bear
the attributable costs. The CONTRACTOR shall promptly notify the OWNER in writing of
any known inconsistencies in the Contract Documents with such governmental laws, rules and
regulations.

The CONTRACTOR shall promptly review, approve in writing and submit Shop Drawings,
Product Data, Samples and similar submittals required by the Contract Documents. Shop
Drawings, Product Data, Samples and similar submittals are not Contract Documents.

The CONTRACTOR shall confine operations at the site to areas permitted by law,
ordinances, permits, the Contract Documents and the OWNER.

The CONTRACTOR shall be responsible for cutting, fitting or patching required completing
the Work or to make its parts fit together properly.

The CONTRACTOR shall keep the premises and surrounding area free from accumulation
of debris and trash related to the Work.

Upon completion of WORK, CONTRACTOR warrants and guarantees to OWNER, for one
(1) year, and that all WORK was completed in accordance with the Contract Documents and
will not be defective. CONTRACTOR’s warranty and guarantee hereunder excludes defects
or damage caused by:

> Abuse, modification, or improper maintenance or operation by persons other than
CONTRACTOR, subcontractors, suppliers, or any other individual or entity for
whom CONTRACTOR is responsible; or

> Normal wear and tear under normal usage.

ARTICLE 9 — CHANGES IN THE WORK

1.

After execution of the Contract, changes in the Work may be accomplished by Change Order
or by order for a minor change in the Work. The OWNER, without invalidating the Contract,
may order changes in the Work within the general scope of the Contract consisting of additions,
deletions or other revisions, the Contract Sum and Contract Time being adjusted accordingly.
A Change Order shall be a written order to the CONTRACTOR signed by the OWNER to
change the Work, Contract Sum or Contract Time.

Change Order requests must include material and equipment cost plus labor with a profit
margin of no more than 10%. Change Orders may require approval by the Board of Public
Works and the OWNER’s Finance Committee vote prior to proceeding.

The OWNER will have authority to order minor changes in the Work not involving changes
in the Contract Sum or the Contract Time and not inconsistent with the intent of the Contract
Documents. Such changes shall be written orders and shall be binding on the OWNER and
CONTRACTOR. The CONTRACTOR shall carry out such written orders promptly.

If concealed or unknown physical conditions are encountered at the site that differ materially
from those indicated in the Contract Documents or from those conditions ordinarily found to
exist, the Contract Sum and Contract Time shall be subject to equitable adjustment following
authorization of the OWNER to the charges.

ARTICLE 10 — TIME

1.
2.

Time limits stated in the Contract Documents are of the essence to the Contract.

If the CONTRACTOR is delayed at any time in progress of the Work by changes ordered in
the Work, or by labor disputes, fire, unusual delay in deliveries, unavoidable casualties or other
causes beyond the CONTRACTOR’s control, the Contract Time shall be extended by Change
Order for such reasonable time as may be determined.

nentation

r inspections

State of New Hampshire

Department of Revenue Administration

109 Pleasant Street
PO Box 487, Concord, NH 03302-0487
Telephone (603) 230-5000
WWW. revenue.nh.gov

Lindsay M. Stapp MUNICIPAL AND PROPERTY
Commissioner DIVISION
James P. Getry
Carolynn J. Lear Diractor

Assistant Cormisgaioner
Samuel 7, Greene
Assistant Dieactor

GUIDANCE REGARDING 2820 REVALUATION REQUIREMENTS
DURING COVID-i95
4.27.2020

Pursuant to RSA 21-J:3 I, V, and VI, the Department offers the following information to
municipalities regarding scheduled 2020 revaluations. Furthermore, the Department is reporting
on the current progress that municipalities and assessors have made in achieving these statutory
and constitutional requirements. Finally, the Department is clarifying the various options
available to Municipalities and Assessors in completing these revaluations.

i.

New Hampshire Constitution Part II, Article 6 requires communities to perform revatuations at
least as often as every 5 years.

{Valuation and Taxation.{ The public charges of government, or any part
thereof, may be raised by taxation upon polls, estates, and other classes of
property, including franchises and property when passing by will or inheritance;
and there shall be a valuation of the estates within the state taken anew once in
every five years, at least, and as much oftener as the general court shall order.

Furthermore, RSA 75:8-a provides:

75:8-a Five-Year Valuation. - The assessors andor selectmen shall reappraise
all real estate within the municipality so that the assessments are at full and true
value at least as aften as every fifth year...

The importance of regular revaluations is also a cornerstone to the NH Supreme Court’s decision
Sirrell v. State of New Hampshire, 146 N.H. 364 (2001). Proportionality and equity in property
taxation requires that everyone pays taxes based on the value of their property, and town-wide
revaluations reset all properties to market value on a regular basis. Annual equalization
apportions municipalities within a school district, a county and the State on an annual basis but
does not account for fluctuations in value between neighborhoods and property types within a
town created by market demand dynamics. As the Court reasoned in Sirre/l, “Taxes must not

TDD Access’ Rolay NH 1-200-735-2564 LfPape
individuals who need auxiliary aida for effective communication In programs and services of the
Department of Revenue Administration are invited to make thatr naads and preferances known to ihe Department.

merely be *proportional, but in due proportion, so that each individual’s just share, and no more,
shall fall upon him.’ because otherwise “any one's payment of less than his share leaves more
than their shares to be paid by his neighbors, his non-payment of his full share is a violation of
their constitutional right.” Sirred/, 146 .N.H. at 370.

It remains the Department’s position that communities scheduled to perform their 5-year
revaluations in 2020 must continue to comply with this constitutional requirement. As such, it
should also be noted that the Department has the responsibility to petition the BTLA whenever a
municipality has not completed a lawful revaluation at least every five years. See RSA 21-J:3,
XAV and RSA 71-B:16, V.

2.

As of April 24, 2020 there are approximately 60 municipalities scheduled to perform town-wide
revaluations that will satisfy their required “values anew” for the 2020 tax year. The Department
monitors revaluation work throughout the siate and every community required to perform a
revaluation in 2020 is somewhere in the process of achieving compliance. The Department
reviews all assessing contracts prior to their execution. Based on documentation received by the
Department, a couple of towns are still in the process of reviewing Requests for Proposals and a
few municipalities are submitting, ar making changes to already submitted contracts. These
changes are being made to limit face-to-face inspection requirements with property owners
and/or for fiscal reasons.

To date, the Department has had conversations with representatives of six communities in the
State who have concems about conducting a 2020 revaluation. All, to the Department's
knowledge, are moving forward with revised revaluation plans. See item 3.

It should be recognized that there are contract assessors and municipal staff assessors who have
negotiated and executed contracts with communities; held pre-revaluation meetings with the
Department and municipality; collected and/or qualified sales data from the past 1-2 years;
analyzed sales data to develop value benchmarks for all properties in the municipality; and are
otherwise “in the midst of the process.”

3.

There are several options recognized by the Rev 600 rules for town-wide revaluations which
meet the constitutional and statutory obligations noted above.

In decreasing order of work and complexity they are as follows:

Rev 601.24 “Full revaluation” means the revaluation of all taxable and nontaxable
properties in a municipality, with a complete measure and listing of all taxable and
nontaxable properties to occur at the same time of the establishment of the new base

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year, to arrive at full and true value as of April 1. The term includes "fuil reappraisal"
and “full reassessment.”

Rev 601.16 “Cyclical revaluation” means the process of combining a fil statistical
revaluation of the entire municipality with a cyclical inspection process. (See also: Rev
601,13 “Cyclical inspection” means the process of a systematic measure and listing af
all properties within a municipality over a specified period of time. The term includes
“data collection” and “data verification. *')

Rev 601.25 "Full statistical revaluation" means the process of a revaluation of all
taxable and nontaxable properties in a municipality, using existing property data, to
arrive at full and true value as of April 1. The term includes “statistical update" and
“statistical reassessment."

A few communities this year, that were planning on performing a Full Revaluation with a ful!
measure and list of all properties prior to setting values, for fiscal or social distancing reasons
have decided that this is not a goad environment in which to perform this type of extensive
project. Instead, they are scaling back to more manageable full statistical revaluations,
recognizing that comprehensive measure and list fieldwork can be performed over the course of
one or more future years. However, for conumunities that have already had contracts approved
for full revaluation, those contracts and the Rev 600 rules require measure and list. In addition,
for those communities that have contracted for full statistical revaluations, those contracts and
Rev 600 rules require a measure and list of sales used to support the statistical model.

For those communities conducting Cyclical Revaluations and that have been performing cyclical
property inspections, over the past 2, 3, 4, 5 years, for instance, have typically completed their
inspections prior to the revaluation year. “Callbacks” for property owners who have requested
interior inspections, or any other cyclical inspections not already performed can be postponed or
managed with appropriate safe-distancing as discussed below.

Essentially, what is mintmally required to be performed at least as often as every five years is a
Full Statistical Revaluation (sometimes referred to as an ‘Update’). What can this look like in
this time requiring social distancing? It requires the qualification and measure and list of sale
properties. Specifically, sales qualification requires determining which sales in the municipality
from the past one-to-two years (typically) were arm’s length, open market sales. In order to
qualify these sales, assessors can utilize a multiple listing service (MLS), PA-34 forms,
telephonic interviews and deed information. All of these sales qualification methods can be
performed without face-to-face contact. Rev 603.03(a), however, also requires interior and/or
exterior inspection of the qualified sale property—-a measure and list. Assessors and Municipal
Assessing Officials should devise an appropriate protocol for handling the field work ~ both the
measure and list work and the verification under Rev 603.03(a)(3). Health and safety are always
paramount concerns and even more so now, so assessors must follow the recommendations of
federal and state health officials which would include that they not do field work when they have
symptoms, if they have been found to be infected, or if they have been exposed to an infected
person. They should maintain safe distancing, wear face masks and eye protection, wash and

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