Tax Abatement Committee — Burlington, VT
Date: 2023-03-30
Time: 16:30

Thursday, March 30, 2023
Tax Abatement Committee Hearing - 4:30 p.m. Sharon Bushor Conference Rm; Ground Flr

Hearings for petitions requesting abatement


1. Agenda

1.01 Introductions-everyone present should introduce themselves and title in relation to the committee or city staffing.
Organizational meeting to follow.

1.02 Petitioner's requests for abatement.

1.03 Approve Minutes from last meeting.

2. Public Forum

2.01 Public Comment

3. Deliberative Session

3.01 Committee only-discussion of evidence presented. Comment on need for additional information from petitioner(s) prior
to making a recommendation.Make decisions on recommendations to full board or requests for more information from
petitioners.

4. Adjourn

4.01 Chair selects next meeting/hearing date before committee votes to close meeting.

Tax Abatement Committee
 Thursday, March, 30, 2023, 4:30 p.m.
 Sharon Bushor Conference Rm
 Minutes of the Hearing


Committee Members: Councilors Mark Barlow (MB) Chair, Perri Freeman (PF), Gene Bergman (GB)

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 (CT Operations Manager);
Maja Kazimieruk, (Accounts Receivable Coordinator).

Petitioners present: Luke Clavelle, Will Towne-Spectrum

At 4:32 p.m. Chair Mark Barlow commenced the meeting.

Agenda:
Motion to adopt by GB
Second by MB passed
Amend agenda to approve minutes from last meeting.

Minutes Adopted:
GB motion
MB seconded
Unanimous

Public Forum open:
No one from the public was present

MB – asked to change order of agenda
PF- second

MB- approved former minutes
PF – second

Open & closed public forum – no one from public present

Luke Clavelle/Palmerston LLC; 120-126 North Willard St; 045-1-344-000
Business partner and Mr. Clavelle bought parcel and over time the city had combined the
parcels. When the two parcels were separated one of the two auto payments was not being
made because mailing address was incorrect Assessor’s office did not enter an address change
at time of request because of unresolved determination of number of parcels present at time
of purchase.

There were two parcels per owner but city only had one parcel on record. Buyer submitted 2
PTTR’s (with 2 separate mailing addresses) based on their belief that there were two parcels.
City assessor did not have any proof of two parcels. Buyer asked for address change in
November but only provided proof of two parcels in April of following year. By time parcels
separated the address change e-mail request had been forgotten and only the PTTR original
mailing addresses were used.
Interest $453.29 as of today March 30 2023 from Aug and Nov installment

Recommendation: Committee recommends abatement of all interest attributable post April 20,
2022. City had incorrect mailing address for the property although owner had provided correct
mailing address and therefore, to charge penalties or interest is manifestly unjust. See
Charter § 3-42 and 24 VSA § 1535(a).

William & Joy McGrath; 194 Cottage Grove; 027-3-047-000
Owner Mr. McGrath is a disabled veteran.
$40,000 veteran exemption not applied to parcel in NEMRC

Recommendation: Committee recommends abatement of taxes in the amount of $839.04. City
Assessor had documentation that property owner was a qualifying veteran. The city failed to
apply legally appropriate exemption adjustment to property owner’s grand list value.
Therefore, to charge penalties or interest is manifestly unjust. See Charter § 3-42 and 24 VSA
§ 1535(a).

Spectrum Youth & Family Services, Inc.; 84 Pine Street, Unit 2; 049-1-125-002
Aug 17 2022 date of purchase.
Abate from August date of purchase to June 30, 2023.
From date of purchase how being used-Will states property was empty and being renovated
and all for the purpose of Spectrum – no 3rd party lease purpose.
MB asked if previous entity paid taxes before closing.
March 13 installment unpaid per C/T office and now interest on installment.
Interest owed = $243.06 (would accrue as 1% per month is not paid by next month April 12).
$5,104.39 for third installment – abate 3rd installment
Penalties will be assessed starting June 2023

Recommendation: Committee recommends abatement of taxes in the amount of $16,888.13
and any and all interest and penalties pro-rated from the date of purchase on Aug 17, 2022.
 This property meets the definition of a charitable exemption. Had the property been in
possession of Spectrum as of April 1, 2022 they would not have been charged taxes for the
year. Therefore, to charge penalties or interest is manifestly unjust. See Charter § 3-42 and
24 VSA § 1535(a).


Adjournment:
Public meeting adjourned at 4:36 p.m.

Motion to Adjourn by PF
Seconded by GB
Meeting Adjourned at 5:51 PM.

Unanimous