Board of Abatement of Taxes — Burlington, VT
Date: 2022-01-19
Time: 12:00

January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall

@ Click here to view the minutes for this meeting
1. Agenda

 1.01 Review "financial hardship" criteria for abatement. Hearing will be conducted via Zoom

 Type: Information
 Sarah Carpenter, Chair of the Committee, has requested a review of "financial hardship" criteria for abatement.


 1.02 Petitioner's requests for abatement

 Type: Communication, Discussion, Information

 CASGVT, LLCRina Schneur045-4-040-00093-95 Brookes Ave136E. Emerson RoadLexington,
 MA 02420
 Falls Properties CorporationMiguel J. Larach049-1-087-30740 College Street, Unit 3078515
 SW 139th TerracePalmetto Bay, FL 33158
 Thomas E. Halpin JrKaren A. Wolbach, POA028-4-080-00096 Wildwood Drive43 Countryside
 DriveEssex Junction, VT 05452
 Richard M. and Peg Boyle Single 046-2-075-00058 Case Parkway58Case ParkwayBurlington,
 VT 05401
 George Mason JrMarlene Booska, Administrix of Estate040-2-133-000348 North Winooski
 Avenue493Route 2South Hero, VT 05486
 Adriam Ivakhiv and Auriel Gray 021-2-211-05151 Northshore Drive51Northshore
 DriveBurlington, VT 05408
 Elizabeth KeoughKathryn Keough057-4-136-000175 Lyman Avenue175Lyman
 AvenueBurlington, VT 05401




City of Burlington, Vermont Page 1 of 6
 January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall

 1.03 Approve Minutes from last meeting

 Type: Communication, Discussion, Information
 Recommended Action: Approve Minutes - copy of October 4th minutes is provided in public content




City of Burlington, Vermont Page 2 of 6
 January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
 Tax Abatement Committee

 Minutes
 Monday October 4, 2021, 4:45 p.m. Sharon Bushor Conference Rm

 Committee Members: Councilors Sarah Carpenter (SC) Chair, Mark Barlow (MB).

 Committee Member not Present: Perri Freeman (PF)

 Others Present: Jared Pellerin (JP), City Attorney’s Office; John Vickery (JV), City Assessor; Kenneth Nosek (KN),
 Committee Administrator-City Assessor’s Office;

 Petitioners Present: None

 No Show: William B. Spencer III
 At 4:56 p.m. Chair Sarah Carpenter commenced the meeting.

 Agenda:
 Motion to adopt by MB
 Second by SC passed

 Minutes Adopted:
 Motion to adopt by MB
 Second by SC

 William B. Spencer III, 045-2-117-000, 108 Buell Street

 PREVIOUS INFORMATION FROM SEPT 20, 2021:
 ACH transfer city attempted on June 14, 2021. Spencer’s ACH returned for insufficient funds. Only ACH returned
 out of 1,581 other ACH payments. Petitioner’s testifies there was sufficient money in the account and that it was
 open to use. Petitioner did not support statements with any evidence from the financial institution his account is
 held within. Committee has requested evidence from petitioner for future hearing/meeting set for September 20,
 2021.

 Request Mr Spencer and City Treasurer provide more info. Bank statements submitted by petitioner that shows a
 withdrawal of $6,890.41 in ACH June 14. Also the $6,890.41 is not a multiple of a quarterly payment.
 ACH city withdrawel does not appear to be related to tax payment due which was $1,831. 11 for 4th quarter.
 ACH debit attempt appears to be large enough to cause Mr. Spencer to go below his balance in that account. Why
 is debited ACH higher than the amount owed for quarter?

 Mr. Spencer has provided letter about an account different from one that withdrawal did not occur .

 Motion by MB: do not honor the request because the petitioner had not met the burden of production of evidence
 and proved that the account ending in 308 had sufficient funds in it at time of ACH withdrawal. In other words, the
 charges made by City Treasurer were not illegal, uncollectible or manifestly unjust.
 Second SC

 Vote: Unanimous

 Agenda item 1.02 Review “financial hardship” criteria

 Will tax abatement require there to be a Covid element to the financial hardship claim for tax abatement?

City of Burlington, Vermont Page 3 of 6
 January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall
 The requirements for city program – will they be same as tax abatement?
 Is committee process different, meeting a unique circumstance that other programs will not meet.
 MB – Kathryn Schad needs to add to the edit of the document.
 SC – will the city want BTA to abate the penalties and taxes.
 JV – sees us in city be it C/T or Assessor as guiding the taxpayer into the correct step .
 SC - make the VHFA and Burlington Homestead Relief the most important for FY2022 – place this language at the
 top.
 JV – read generally eligibility requirements of VHFA criteria for hardship in FY 2022 from the VHFA website
 https://vermonthap.vhfa.org/
 The C/T office or Assessor should give VHFA information immediately for hardship and NOT suggest Tax
 Abatement as first step!
 Should we require a hardship affidavit to signed.

 Deliberative session committee entered deliberative at 6:04 p.m.
 Out of deliberative session 6:06 p.m.



 PREVIOUS INFORMATION FROM SEPT 20, 2021:
 Whether State payment tax credit “valuation” lag proves hardship in itself?

 JV - thinks it is important to show payment CANNOT be made.
 SC - when we look at abatement are we looking at one time circumstances?
 JV - Only abating what is due now – NOT usually the future.
 SC - does committee make recommendations for payment plan?
 JV - usually in past treasurer’s department works out payment plan with petitioner - penalties and interest frozen
 and payment plan worked out.
 SC - should city send them to a different organization before Tax Abatement Committee
 JV - thinks it should come through BTA
 JP - believes the taxpayer should make effort to attempt to reduce their own burden . What steps?

 Newer city program yet to be set up. Petitioner should prove no relief from that first.
 VHFA program to help pay taxes is coming but not started yet.

 SC - wants to see that petitioner apply to and be denied by the other programs.
 In Tax Abatement committee we can look at assets.
 MB - states in conversation with Mayor the city $250,000 is supposed to be used if state funds or VHFA $ is not
 sufficient.


 If applying for a program – should be a need for Treasurer’s office to freeze any interest or penalties as program
 exterior to city reviews.
 Treasurer’s office should be putting info out about these programs .

 SC - stated VHFA program petitioner needs PROOF that they are past due
 JV - making someone whole just because increase in value is not the intent of Tax
 Abatement. In JV’s opinion it is to keep people from losing their home .

 Proof of income, collecting unemployment insurance. No assets.

 JV- the property equity as an asset but not in all cases is equity easy to tap into. In past, city might place lien on
 property, get owner into payment plan and that is a help to owner and city.
 MB - wants to see the IN-111 Household Income for submitted.


City of Burlington, Vermont Page 4 of 6
 January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall

 Extraordinary circumstance demonstrated if need relief – JV likes this statement from VLCT Dec 2011 Abatement
 Requests article.

 SC – 1. proof of equity in property (do you have mortgage still?); 2. HS-122 to prove income; 3. Evidence of all
 other assets.

 Place info on website for C/T office to use before they provide taxpayer with any abatement request information .

 JP - committee cannot require all listed documents be provided.

 In general, Tax Abatement Committee does not need to recommend to provide relief regardless of the documents
 provided and regardless of circumstances.

 Public Forum open– no one present

 ADJOURNMENT
 Public meeting adjourned at 6:10 p.m.

 Motion to Adjourn by MB
 Second by SC
 Unanimous



2. Introductions

 2.01 Everyone at meeting should introduce themselves and title in relation to BTA or city staffing.
 Organizational meeting to follow
 Type: Communication, Information

 Tax Abatement Committee
 Sarah E. Carpenter, Ward 4, Chair
 Mark Barlow, North District
 Perri Freeman, Central District

 City Staff
 John Vickery, City Assessor
 Kenneth Nosek, Associate Assessor & Tax Abatement Committee
 Administrator
 Assistant City Attorney, Jared Pellerin
 Traci Isham, Account Recievable and Receipts Specialist, C/T office

3. Public Forum


City of Burlington, Vermont Page 5 of 6
 January 19, 2022
 January 19, 2022 Tax Abatement Committee Hearing - ZOOM hearing - 5:00
 p.m. Sharon Bushor Conference Rm 1st Floor- City Hall

 3.01 Public Comment

 Type: Action, Communication
 Recommended Action: Anyone from public who wishes to speak may be called to do so by the committee at this time in the
 hearing.



4. Deliberative Session

 4.01 Committe and Staff only - discussion of evidence presented.

 Type: Discussion




City of Burlington, Vermont Page 6 of 6

January 19, 2022 Tax Abatement Committee Hearing - ZOOM
 hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
 Hall
 1/19/2022

Tax Abatement Committee



Minutes

Monday January 19, 2022, 5 p.m. Sharon Bushor Conference Rm




Committee Members: Councilors Sarah Carpenter (SC) Chair; Mark Barlow (MB); Perri Freeman (PF)



Committee Member not Present:



Others Present: Jared Pellerin (JP), City Attorney’s Office; John Vickery (JV), City Assessor; Kenneth Nosek (KN), Committee
Administrator-City Assessor’s Office; Traci Isham – Account Receivable/Receipts Specialist C/T Office; Katherine Schad,
Chief Administrative Officier; Karen Paul, City Councilor



Petitioners Present: Marlene Booska representing her brother George Mason and his wife Lori Mason. Richard Wolbach
representing his father in law Thomas E. Halpin

Deborah Larach Baad (sp?) representing Falls Properties LLC



No Show: Elizabeth and Kathryn Keough

Actually delinquent is $9457.36

Amount of request is $16,969.94



At 5:05 p.m. Chair Sarah Carpenter commenced the meeting.



Agenda:

Motion to adopt by MB

Second by SC passed




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 January 19, 2022 Tax Abatement Committee Hearing - ZOOM
 hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
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 1/19/2022
Minutes Adopted:

Motion to adopt by MB

Second by SC



Agenda item 1.01 Review “financial hardship” criteria



The Burlington Tax Relief program is approved for 1M dollars. There is language CAO Schad has submitted to the Tax
Abatement Committee. The tax dept will send out letters to approx. 1,085 households with the information for those
eligible households.

Is committee process different, meeting a unique circumstance that other programs will not meet.




Agenda item 1.02-Petitioner Hearings



CASGVT, LLC, 045-4-040-000, 93-95 Brookes Ave

Error in closing documents PTTR address was incorrectly added to PTTR and that was address the City of Burlington had as
a mailing address.

Penalties = $645.61

Interest = $674.99

That is what is being asked for.



Recommend to deny abatement because it is not illegal, uncollectible or manifestly unjust.



FALLS PROPERTIES CORPORATION, 049-1-087-307, 40 College St. Unit 307

Deborah Larach Baad representing her father. (Can she represent for him??).

Bank shut his account and sent checks to daughter. Father/owner could not travel because he could not get a vaccine in
Honduras where he is citizen. Daughter and father have reset auto pay with city to an account that works and they have
updated the address for mailing. Asking for abatement of penalties and interest.

Recommend to deny abatement because it is not illegal, uncollectable or manifestly unjust.



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 January 19, 2022 Tax Abatement Committee Hearing - ZOOM
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THOMAS E. HALPIN, 028-4-080-000, 96 Wildwood Drive

Richard Wolbach representing Halpin father in law. Asking for reimbursement of penalties during and because of death of
father in law. Thomas Halpin wife had dementia and could not sign for POA and there was a timeframe that no one had
responsibility for property in clear and conscious way because owner of record was in hospital. New owners (relatives)
bought house and paid the sums owed.

Recommend to abate 89.60 penalties base on manifest unjust.




RICHARD M. SINGLE & PEG BOYLE SINGLE, 046-2-075-000, 58 Case PW

Could not live in house since Dec 2017 b/c Medical Center Central Plant. Owners do not have ability to remediate the
source. Councilor Paul speaking on owners behalf on dangers of low frequency noise contamination. When boilers at UVM
are in operation the low frequency noise occurs – this is most of the year. Per City Assessor - request for abatement is for
time period they were not living in the house.

Councilor Carpenter (CC) asks about reimbursement from UVM’- uvm paid for hotel room 9-10 months and agreed to pay
during sabitical b/c owners could not rent it. UVM refused to extend housing allowance and did not remediate the problem
during the sabbatical time when they stated they would do so previous to Single taking the sabbatical.

CC asked what city has done to intervene. Richard Single read March 15, 2019 letter by Joan Shannon. The City Code
enforcement division has not stepped into the issue.

Richard Single read letter written by Selene Colburn to Jan Wright, Interim Chief of Police Dept.

Determined the Noise ordinance was the possible issue rather than a health issue asked CC.

Singles pursued the Burlington Board of Health – David Kasey (is this correct name?) did not take issue seriously.

Vermont Dept of Health was contacted by the Singles. Dolan, Deputy of VT Health Dept told them there was no legal need
for hospital to remediate.

Single’s stated that Mayor Miro Weinberger diverted their issue from City Attorney’s office when the Single’s presented
issue to him.



Recommend to abate the total dollar amount of taxes in amount of $26,612.54 on the ground that it is manifestly unjust.



GEORGE MASON JR., 348 North Winooski Avenue, 040-2-133-000

Marlene Booska representing her brother. Property taxes fallen behind. Requesting arears are waived. The property
belonged to mother deceased in 2007 – had Alzheimer’s. Trustee of Estate (Marlene and George’s brother James) was not
responsible for fiduciary duties. Lien against property now exists because James as Trustee (not the owner) took a personal
loan given by North Country Federal Credit Union against property. Brother James was receiving all paperwork and mail for
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 January 19, 2022 Tax Abatement Committee Hearing - ZOOM
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the property. George left with responsibility of $75,000 against the property after lawyers for George negotiated a small
reduction in the lien.

$10,987.50 unpaid in arear taxes as of today 1.19.2022.

Interest =2,262.32

Penalties = 645.94

Tax $8078.24



Appraised at $480,000 recently.

No legal action taken against the Trustee of the Estate.

Trustee James Mason filed bankrupt, divorced from family and lost his job.

George’s income does no support more than $100,000 mortgage for house. He is taking this mortgage so credit union will
not take house. George lives in house. $1400/month from rental for 2 bdr apt. $1460 month will be monthly cost of George
to pay insurance, taxes and mortgage against the house.

George is currently employed for 13 years by National Chimney supply. He earns $300/wk.



Requesting the arears in taxes per Marlene Booska.

North Country paid a $15,000 payment in 2020 toward the taxes as part of the negotiation to remediate the issue of the
property dispute with lien against the property



Committee requested to postpone, ask for more information and continue this hearing on Tuesday Feb 1st 4:30pm for
more information.




ADRIAN IVAKHIV & AURIEL GRAY, 021-2-211-051, 51 Northshore Dr.

When they were living in Greensborough VT at Auriel’s mom’s house during summer they did not go get their mail in
Burlington. Neither owner was working at the time. Penalties were from 2020 at some point into 2021.

John Vickery asked for income info that proves hardship.


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CC asked if owners applied for the homestead credit.

Wife is taking time off work so she can travel with husband on sabbatical and they rented their condo out.

City stands by the taxes charged.



Recommend to partially abate in amount 518.03 on grounds of manifest unjust due to acute period of hardship COVID
hardship pandemic for November installment of 2020.



ELIZABETH and KATHRYN KEOUGH, 057-4-136-000; 175 Lyman Avenue

Petitioners did not show up to speak for themselves.

Councilor Carpenter would like to request petitioner to detail:

Who owned the house in 2020-what was their incomes

Who owned house in 2021 what was their incomes

Councilor Freeman want to make a request or motion to ask councilors to ask for what they want me to request or more
and specific details from the petitioners.

Councilor Carpenter 2nd it.

Council votes to postpone this abatement request until more info acquired.

Kenneth requests from councilors to provide any additional questions or documents they wish from petitioner(s)
Keogh/Liska by noon this Friday Jan 21 so that Kenneth can write one concise e-mail requesting all this additional info.



Committee requested to postpone, ask for more information and continue this hearing on Tuesday Feb 1st 4:30pm for
more information.




Agenda Item 3.01 Public Forum open

no one present



ADJOURNMENT

Public meeting adjourned at 7:24 p.m. to go into deliberative session




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 January 19, 2022 Tax Abatement Committee Hearing - ZOOM
 hearing - 5:00 p.m. Sharon Bushor Conference Rm 1st Floor- City
 Hall
 1/19/2022
Motion to Adjourn by PF

Second by MB

Unanimous



Full meeting adjourned at 8:08 pm

Motion MB

Seconded by PF




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