Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 2 of 18
The Taxpayer, represented by Attorney Richard Lehmann in the 2018 appeal and by
Laurie Ortolano, Trustee, in the 2019 appeal, argued the assessments were excessive because:
(1) the “Taxpayer Appraisals” (see Taxpayer Exhibit No. 3 in the 2018 appeal and Taxpayer
Exhibit No. | in the 2019 appeal) estimate the market value of the Property was $593,600 and
$596,000, respectively, as of the April 1, 2018 and April 1, 2019 assessment dates;
(2) the “City Appraisals” (see Taxpayer Exhibit No. 4 in the 2018 appeal and Taxpayer Exhibit
No. 2 in the 2019 appeal) overestimate the market value of the Property for the reasons stated at
the hearing and in a written review of that appraisal by the Taxpayer’s appraiser (see the
“Taxpayer’s Review Report,” Taxpayer Exhibit No. 5 in the 2018 appeal and Taxpayer Exhibit
No. 3 in the 2019 appeal);
(3) the Taxpayer’s exhibits and the testimony at the hearing support a finding the City and its
assessing staff were biased and inconsistent in how they assessed the Property and responded to
the requests for abatement;
(4) the City’s actions in response to Ms. Ortolano’s questions and public criticisms of the City’s
assessing staff and its assessing practices undermine the credibility of its arguments in defense of
the assessments;
(5) the original asking price and negotiated selling price of the Property in 2013 and 2014 have
no relevance because Ms. Ortolano testified under oath the Taxpayer “overpaid” and made a
“mistake” in paying $725,000 for the Property in January, 2014;
(6) the City’s Board of Assessors did not respond to the Taxpayer’s tax year 2019 abatement
application because the Taxpayer appealed the prior year abated assessment; and
(7) the appeals should be granted and the assessments abated based on the market value
estimates in the Taxpayer Appraisals adjusted by the levels of assessment.
