C - 722 Chestnut Street | Manchester, NH 03104
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Bi Fal www.cbzlaw.com
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Zalinsky pc.
pone aL Daniel D. Muller, Jr.
Admitted in NH
Email: dmuller@cbziaw.com
February 22, 2022
City of Nashua Board of Mayor and Alderman
P.O. Box 2019
Nashua, New Hampshire 03061
Re: L- Deerwood Drive, Nashua, New Hampshire, Lot H-103
Request to Ailow Issuance of Building Permits under RSA 674:41
SUMMARY
Table 12
Fiscal Summary
Gross Property Tax & Auto
Registration Revenues $49,920
Municipal Costs
Police -$3,303
Fire -$2,538
Misl. -$2,000
School Costs -$9,500
Total Estimated Costs -$17,341
Net Positive Fiscal Impact +$32,579
it should also be noted the City receives Adequacy Aid from the State, which in
2021 totaled $51,546,000. Per student aid equals $9,917. Other qualified Aid
includes Free and Reduced Lunch payments of $1,893 per student, Special
Education $2,037, English learners $740 and Third grade reading $740.
Based upon the most recent enrollment projection data®, over the next four years
enrollments are expected to continue decline.
Estimated School Age Children
To determine the potential enrollment impact to the school system, the number of
children that may live in a development must be calculated; school age children
ratio (SAC). As previously noted, the complex will have 20 two-bedroom units.
B) School Costs
As noted above, 54.6% of the tax rate is allocated for schools. This high ratio is
typical in most New Hampshire communities and demonstrates that a high
percentage of local taxes go towards supporting the school system. Based on
the subject sites location, students living at the property will attend the
Fairgrounds Elementary School, Fairgrounds Middle School and Nashua High
South.
School Enrollment Trends
Table Eight
Fire Department Costs
Department FY 2021 Budget Calls _Cost/call Est.Calls Annual Cost_
Fire $28,245,594 33,382 $846 3 $2,538
Other Departments
As noted previously, all areas within the development will be private along with
refuse removal and water expenses will be addressed through user fees. Given
the type of development proposed, no other measurable impacts are anticipated
to other City departments. To be conservative, we will account for a
miscellaneous cost® of $2,000.
Table Six
Average Calls: Police-Fire
Avg. Call Per | Projected
Project Town Units Unit Calls
Tara Heights Nashua 564 91 0.161
Project 20 3
Avg. Call Per | Projected
Project Town Units Unit Calls
Tara Heights Nashua 564 40 0.07
Project 20 4
Police Department
B. Municipal Service Costs
B) Miscellaneous Yearly Revenues
Another major revenue source for the community is from motor vehicle
registration fees, which generated in $10,975,000 in FY2021. Table Four
outlines the projected revenue stream for the proposed project.
Table Four
Motor Vehicle Permit Fees
$2942 x 20 vehicles? = $5,880
C) Total Project Revenues
The proposed development is expected to generate $49,920 in new property
taxes and vehicle registration fees as summarized in Table Five.
B. Local Revenues From Development
A) Property Taxes
Local property taxes provide the bulk of municipal revenues for New Hampshire
communities. The 2021 Tax Rate for Nashua is $23.22; Figure Three outlines
the breakdown of the tax rate. For purposes of this Report, a local tax rate of
$22.02 will be used which excludes the County Tax Rate.
Figure Three
Tax Rate
State School,
$2.12
City, $9.32
School,
$10.58
