Board of Abatement of Taxes — Burlington, VT
Date: 2020-11-09
Time: 12:00

November 09, 2020
 Full Board of Abatement of Taxes Meeting - Monday, November 9, 2020.
 **VIRTUAL MEETING**

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

 1.01 Motion to amend/adopt agenda

 Type: Action, Procedural
 Recommended Action: motion to amend/adopt agenda as follows: note written material and action for agenda items 3.01 and
 3.02; remove from the consent agenda item 2.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC, 26 North
 Avenue, 044-1-280-000; 2 Murray Street, 044-1-357-000; 21 North Winooski Avenue, 044-4-161-000; 31 School Street,
 045-1-181-000; 35 School Street, 045-1-182-000; 41 School Street, 045-1-183-000 and place it on the Deliberative Agenda as
 3.03 (per Councilor Paul)



2. Consent Agenda

 2.01 Motion to adopt the consent agenda (as amended) and take the actions as indicated

 Type: Action (Consent), Procedural
 Recommended Action: motion to adopt the consent agenda (as amended) and take the actions indicated


 2.02 Communication: C/T Office, re: Notice City of Burlington Full Board of Abatement of Taxes

 Type: Action (Consent), Communication
 Recommended Action: waive the reading, accept the communication and place it on file


 2 BOTA110920ccmtgSevenDays102820.doc
 2.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC, 26 North Avenue,
 044-1-280-000; 2 Murray Street, 044-1-357-000; 21 North Winooski Avenue, 044-4-161-000; 31 School
 Street, 045-1-181-000; 35 School Street, 045-1-182-000; 41 School Street, 045-1-183-000 **now
 deliberative agenda item 3.03**
 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $2,134.23 and adopt the findings and reasons
 for this recommendation

 2 JoAnn Lafayette Holdings LLC Recommended 2 JoAnn Lafayette Holdings LLC 21 North
 Abatement Decisions 6 total.pdf Winooski Avenue 044-4-161-000.pdf

 2 JoAnn Lafayette Holdings LLC 26 North 2 JoAnn Lafayette Holdings LLC 31 School
 Avenue 044-1-280-000.pdf Street 045-1-181-000.pdf

 2 JoAnn Lafayette Holdings LLC 35 School 2 JoAnn Lafayette Holdings LLC 41 School
 Street 045-1-182-000.pdf Street 045-1-183-000.pdf

 2 JoAnn Lafayette Holdings LLC 42 Murray
 Street 044-1-357-000.pdf



City of Burlington, Vermont Page 1 of 4
 November 09, 2020
 Full Board of Abatement of Taxes Meeting - Monday, November 9, 2020.
 **VIRTUAL MEETING**

 2.04 Request for Abatement of Taxes: BTV Invest LLC, Hai Lin & Yan Feng, 156-160 North Winooski
 Avenue, 044-3-174-000
 Type: Action
 Recommended Action: grant the abatement request of penalties and interest of $760.78 and adopt the findings and reasons
 for this recommendation

 2 BTV Invest LLC Hai Lin & Yan Feng 156-160 2 BTV Invest LLC Hai Lin & Yan Feng 156-160
 North Winoosk Avenue 044-3-174-000 North Winooski Avenue 044-3-174-000.pdf
 Recommended Abatement Decision.pdf


 2.05 Request for Abatement of Taxes: Scarlett House LLC, Molly Shields, 279 St. Paul Street,
 049-4-040-000
 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $1,075.81 and adopt the findings and reasons
 for this recommendation

 2 Scarlett House LLC Molly Shields 279 St. Paul 2 Scarlett House LLC Molly Shields 279 St. Paul
 Street 049-4-040-000 Recommended Abatement Street 049-4-040-000.pdf
 Decision.pdf


 2.06 Request for Abatement of Taxes: Kasania Goikhberg, 147 Appletree Point Road, 031-3-022-000

 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $578.64 and adopt the findings and reasons
 for this recommendation

 2 Kasania Goikhberg 147 Appletree Point Road 2 Kasania Goikhberg 147 Appletree Point Road
 031-3-022-000 Recommended Abatement 031-3-022-000.pdf
 Decision.pdf


 2.07 Request for Abatement of Taxes: Louis A. Slanina Trust, 200 Lake Street #16, 043-4-010-016

 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $687.70 and adopt the findings and reasons
 for this recommendation

 2  Louis A. Slanina Trust 200 Lake Street Unit 2 Louis A. Slanina Trust 200 Lake Street Unit
 #16 043-4-010-016 Recommended Abatement #16 043-4-010-016.pdf
 Decision.pdf



3. Deliberative Agenda




City of Burlington, Vermont Page 2 of 4
 November 09, 2020
 Full Board of Abatement of Taxes Meeting - Monday, November 9, 2020.
 **VIRTUAL MEETING**

 3.01 Request for Abatement of Taxes: Sweetwaters LLC, David Melincoff, 118 Church Street,
 049-3-133-000
 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $1,583.87 and adopt the findings and reasons
 for this recommendation
 **note written material and action for this agenda item, posted on Monday, November 9, 2020, at 1:24 pm, LO**


 2 Sweetwaters LLC 118 Church 049-3-133-000 2 Sweetwaters LLC 118 Church Street
 Recommended Abatement Decision.pdf 049-3-133-000.pdf


 3.02 Request for Abatement of Taxes: Sweetwaters LLC, David Melincoff, 118 Church Street,
 PPP25630
 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $147.01 and adopt the findings and reasons
 for this recommendation
 **note written material and action for this agenda item, posted on Monday, November 9, 2020, at 1:24 pm, LO**


 2 Sweetwaters LLC 118 Church Street 2 Sweetwaters LLC 118 Church Street
 PPP25630 Recommended Abatement PPP25630.pdf
 Decision.pdf


 3.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC, 26 North Avenue,
 044-1-280-000; 2 Murray Street, 044-1-357-000; 21 North Winooski Avenue, 044-4-161-000; 31 School
 Street, 045-1-181-000; 35 School Street, 045-1-182-000; 41 School Street, 045-1-183-000 **was
 consent agenda item 2.03**
 Type: Action
 Recommended Action: deny the abatement request of penalties and interest of $2,134.23 and adopt the findings and reasons
 for this recommendation

 2 JoAnn Lafayette Holdings LLC 21 North 2 JoAnn Lafayette Holdings LLC 26 North
 Winooski Avenue 044-4-161-000.pdf Avenue 044-1-280-000.pdf

 2 JoAnn Lafayette Holdings LLC 31 School 2 JoAnn Lafayette Holdings LLC 35 School
 Street 045-1-181-000.pdf Street 045-1-182-000.pdf

 2 JoAnn Lafayette Holdings LLC 41 School 2 JoAnn Lafayette Holdings LLC 42 Murray
 Street 045-1-183-000.pdf Street 044-1-357-000.pdf

 2 JoAnn Lafayette Holdings LLC Recommended
 Abatement Decisions 6 total.pdf



4. Adjournment




City of Burlington, Vermont Page 3 of 4
 November 09, 2020
 Full Board of Abatement of Taxes Meeting - Monday, November 9, 2020.
 **VIRTUAL MEETING**

 4.01 Motion to adjourn

 Type: Action, Procedural
 Recommended Action: motion to adjourn




5. Informational Statement

 5.01 The City of Burlington will not tolerate unlawful harassment or discrimination on the basis of
 political or religious affiliation, race, color, national origin, place of birth, ancestry, age, sex, sexual
 orientation, gender identity, marital status, veteran status, disability, HIV positive status, crime
 victim status or genetic information. The City is also committed to providing proper access to
 services, facilities, and employment opportunities. For accessibility information or alternative
 formats, please contact Human Resources Department at (802) 540-2505.
 Type: Information




City of Burlington, Vermont Page 4 of 4

Full Board of Abatement of Taxes Meeting - Monday, November 9,
 2020. **VIRTUAL MEETING**
 11/9/2020


BURLINGTON BOARD OF ABATEMENT OF TAXES

CITY HALL

BURLINGTON, VERMONT

MINUTES OF MEETING

November 9, 2020




MEMBERS PRESENT: Karen Paul

Max Tracy

Chip Mason

Joan Shannon

Ali Dieng

Brian Pine

Jack Hanson

Franklin Paulino

Perri Freeman

Jane Stromberg

Sarah E Carpenter

Zoraya Hightower




OTHERS PRESENT: Miro Weinberger

 Katherine Schad

Eileen Blackwood

 Jordan Redell

 John Vickery

 David Melincoff

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 Full Board of Abatement of Taxes Meeting - Monday, November 9,
 2020. **VIRTUAL MEETING**
 11/9/2020

____________________________________________________________________________________



1. CALL TO ORDER AND AGENDA:



Mayor Weinberger called the meeting to order at 8:20 PM.



MOTION by Councilor Paulino, SECOND by Councilor Stromberg, to amend/adopt the agenda as follows:

  • note written material and action for agenda items 3.01 and 3.02;
  • remove from the consent agenda item 2.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC,
 26 North Avenue, 044-1-280-000; 2 Murray Street, 044-1-357-000; 21 North Winooski Avenue, 044-4-161-
 000; 31 School Street, 045-1-181-000; 35 School Street, 045-1-182-000; 41 School Street, 045-1-183-000 and
 place it on the Deliberative Agenda as 3.03 (per Councilor Paul)



VOTING: unanimous; motion carries.



2. CONSENT AGENDA:

2.01 Motion to amend/adopt agenda taking the actions as indicated



2.02 Communication: C/T Office, re: Notice City of Burlington Full Board of Abatement of Taxes - waive the reading, accept
the communication and place it on file.



2.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC, 26 North Avenue, 044-1-280-000; 2 Murray Street, 044
-1-357-000; 21 North Winooski Avenue, 044-4-161-000; 31 School Street, 045-1-181-000; 35 School Street, 045-1-182-000;
41 School Street, 045-1-183-000 - **this item was added to the deliberative agenda as agenda item 3.03**



2.04 Request for Abatement of Taxes; BTV Invest LLC, Hai Lin & Yan Feng, 156-160 North Winooski Avenue, 044-3-174-000
- grant the abatement request of penalties and interest of $760.78 and adopt the findings and reasons for this
recommendation.



2.05 Request for Abatement of Taxes: Scarlett House LLC, Molly Shields, 279 St. Paul Street, 049-4-040-000 - deny the
abatement request of penalties and interest of $1,075.81 and adopt the findings and reasons for this recommendation.




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 Full Board of Abatement of Taxes Meeting - Monday, November 9,
 2020. **VIRTUAL MEETING**
 11/9/2020

2.06 Request for Abatement of Taxes: Kasania Goikhberg, 147 Appletree Point Road, 031-3-022-000



MOTION by Councilor Paul, SECOND by Councilor Shannon, to grant the abatement request in Item 2.06 for
penalties and interest of $578.64, recognizing that this is manifestly unjust.



VOTING: unanimous; motion carries.



2.07 Request for Abatement of Taxes: Louis A. Slanina Trust, 200 Lake Street #16, 043-4-010-016 - deny the abatement
request of penalties and interest of $687.70 and adopt the findings and reasons for this recommendation.



MOTION by Councilor Paulino, SECOND by Councilor Paul, to amend/adopt the consent agenda, taking the actions
as indicated for items 2.01-2.02 and 2.04-2.07.



VOTING: unanimous; motion carries.



3. DELIBERATIVE AGENDA

3.01 Request for Abatement of Taxes: Sweetwaters LLC, David Melincoff, 118 Church Street, 049-3-133-000



MOTION by Councilor Paulino, SECOND by Councilor Stromberg, to deny the abatement request of penalties and
interest of $1,583.87 and adopt the findings and reasons for this recommendation.

DISCUSSION:

  • Assessor Vickery noted that the applicant was late in making their tax payment and petitioner made a
 request that it was an error on their end, and committee denied the request.
  • David Melincoff said that the City had allowed taxes to be deferred for three months but that he could not
 find the application for this deferment and had assumed it was an automatic deferment. He also cited his
 restaurant’s stellar record in paying its taxes on time.
  • Councilor Dieng asked if the customer can be worked with to set up a payment plan. He also asked if late
 fees could be waived.
  • Councilor Paulino noted that the taxes had been paid but the abatement request is for waiving the late fees.
  • Councilor Paul asked how many properties were late for COVID-19-related reasons that did not contest those
 late fees and penalties. Chief Administrative Officer Schad replied that the City does not have that
 information available. Councilor Paul asked how many businesses are typically late with their taxes. Chief
 Administrative Officer Schad noted 587 delinquencies, adding that 17 taxpayers represent 25% of that.
  • Councilor Pine said that the conditions in this circumstance are very unusual and that the findings of facts
 demonstrate a series of unfortunate events. He agreed with Councilor Dieng that a payment plan be set up,

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 Full Board of Abatement of Taxes Meeting - Monday, November 9,
 2020. **VIRTUAL MEETING**
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 to allow for some flexibility.
  • Councilor Hightower said that there should maybe be a lower threshold for abatement during COVID.
  • Mayor Weinberger noted that the City set up programs to provide relief for this type of situation, and that
 he would be inclined to grant this request because the application would have been approved if there had
 not been a mistake.
  • Councilor Freeman provided a summary of the COVID-related abatement requests, noting that the
 subcommittee tried to rule uniformly on all three COVID-19-related requests.



MOTION by Councilor Shannon, SECOND by Councilor Paul, to table item 3.01 and reconsider item 2.06 on the
consent agenda.



VOTING: unanimous; motion carries.



MOTION by Councilor Freeman, SECOND by Councilor Shannon, to remove item 3.01 from the table.



VOTING: unanimous; motion carries.



MOTION by Councilor Freeman, SECOND by Councilor Pine, to grant the abatement request of penalties and
interest of $1,583.87, recognizing that the findings are manifestly unjust.



VOTING: unanimous; motion carries.



3.02 Request for Abatement of Taxes: Sweetwaters LLC, David Melincoff, 118 Church Street, PPP25630



MOTION by Councilor Paulino, SECOND by Councilor Freeman, to grant the abatement request of penalties and
interest of $147.01, recognizing that the findings are manifestly unjust based on the current natural disaster
(pandemic).

DISCUSSION:

  • City Assessor Vickery noted that this item is related to Sweetwaters’ business and personal property tax and
 is the result of a late payment after which penalties and interest were applied. He said that the payment was
 missed due to confusion on the part of the business owner.



VOTING: unanimous; motion carries.

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 Full Board of Abatement of Taxes Meeting - Monday, November 9,
 2020. **VIRTUAL MEETING**
 11/9/2020



3.03 Request for Abatement of Taxes: JoAnn Lafayette Holdings LLC, 26 North Avenue, 044-1-280-000; 2 Murray Street, 044
-1-357-000; 21 North Winooski Avenue, 044-4-161-000; 31 School Street, 045-1-181-000; 35 School Street, 045-1-182-000;
41 School Street, 045-1-183-000



MOTION by Councilor Freeman, SECOND by Councilor Stromberg, to grant the abatement request of penalties and
interest of $2,134.23, recognizing that the findings are manifestly unjust.

DISCUSSION:

  • City Assessor Vickery noted that the property owner thought that the penalties and interest would be waived
 and that she would have more time to pay the tax on these rental units. He noted that the property owner
 was confused about the timing of payments and was also quarantining her mail for several days due to the
 pandemic.
  • Councilor Paulino additionally noted that there were COVID-19 restrictions on how property owners could
 pay their taxes at the time this was due.



VOTING: unanimous; motion carries.



4. ADJOURNMENT:



3.01 Motion to adjourn



The meeting adjourned without objection at 9:30 PM.




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