Board of Tax Appeals — Burlington, VT
Date: 2023-11-07
Time: 13:00

Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00 PM, Bushor
 Conference Room 1st Floor, City Hall, In-Person Only

1:00 pm, Bushor Conference Room, 1st Floor City Hall, In-Person Only




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 1. Agenda

  Department Clerk/Treasurer's Office


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

  Subject 1.2. September 21, 2023 Draft Minutes
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 1. Agenda

  Department Clerk/Treasurer's Office


  Type Action
 Minutes


  Recommended Action approve the draft minutes

2. Hearing
  Subject 2.1. North Hill Capitol Partners, LLC, 61 Elmwood Avenue
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 2. Hearing

  Department Clerk/Treasurer's Office
 Type Action
 Procedural


 Recommended Action open the hearing
 close the hearing

3. Adjournment
 Subject 3.1. Motion to adjourn
 Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


 Category 3. Adjournment

 Department Clerk/Treasurer's Office


 Type Action
 Procedural


 Recommended Action Motion to adjourn

Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00 PM, Bushor
 Conference Room 1st Floor, City Hall, In-Person Only

1:00 pm, Bushor Conference Room, 1st Floor City Hall, In-Person Only




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 1. Agenda

  Department Clerk/Treasurer's Office


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

  Subject 1.2. September 21, 2023 Draft Minutes
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 1. Agenda

  Department Clerk/Treasurer's Office


  Type Action
 Minutes


  Recommended Action approve the draft minutes

2. Hearing
  Subject 2.1. North Hill Capitol Partners, LLC, 61 Elmwood Avenue
  Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


  Category 2. Hearing

  Department Clerk/Treasurer's Office




 Page 1 of 90
 Type Action
 Procedural


 Recommended Action open the hearing
 close the hearing

3. Adjournment
 Subject 3.1. Motion to adjourn
 Meeting November 7, 2023 - Board of Tax Appeals Hearing - Tuesday, November 7, 2023, 1:00
 PM, Bushor Conference Room 1st Floor, City Hall, In-Person Only


 Category 3. Adjournment

 Department Clerk/Treasurer's Office


 Type Action
 Procedural


 Recommended Action Motion to adjourn




 Page 2 of 90
 BURLINGTON BOARD OF TAX APPEALS
 CITY HALL – CONTOIS AUDITORIUM,
 149 CURCH STREET, 2ND FLOOR
 IN-PERSON ONLY
 ORGANIZATIONAL MEETING
 BURLINGTON, VERMONT
 MINUTES OF MEETING
 September 21, 2023
 DRAFT


 MEMBERS PRESENT: Meg McGovern
 Nathan Virag
 Andrew Champagne
 Alan Bjerke

 OTHERS PRESENT: Jacob Dorman
 Jared Pellerin
 Lori Olberg




1.0 AGENDA
Alan Bjerke called the meeting to order at 1:00 PM.

MOTION by Andrew Champagne, SECOND by Meg McGovern to adopt the agenda.

VOTING: unanimous; motion carries.

2.0 ELECTIONS
2.1 Chair, Vice Chair, and Clerk

MOTION by Meg McGovern, SECOND by Andrew Champagne, to nominate Alan Bjerke as Chair of the Board of Tax Appeals.

VOTING: unanimous; motion carries.

MOTION by Alan Bjerke, SECOND by Andrew Champagne, to nominate David Maher as the Vice Chair of the Board of Tax
Appeals.




 Page 3 of 90
VOTING: unanimous; motion carries.

MOTION by Andrew Champagne, SECOND by Meg McGovern, to nominate Lori Olberg as the Clerk of the Board of Tax Appeals.

VOTING: unanimous; motion carries.

3.0 RULES
3.1 Hearing Procedures
Chair Bjerke proposed following State statute and City charter to establish hearing procedures. He also noted that it was suggested at the ad
hoc committee on reappraisal that when site visits are conducted, the Assessor can be asked by the property-owner not to attend. Ms.
McGovern also noted that it was suggested having a taping of a mock appeal session to show property-owners how the process of tax appeals
works, to familiarize them more with the process. Acting City Assessor Dorman also noted that his office prepared a set of informational slides
for property-owners to use as a resource to prepare for the tax appeals process and site visits.

MOTION by Alan Bjerke, SECOND by Meg McGovern, to adopt the rules and procedures as historically conducted and
implemented.

VOTING: unanimous; motion carries.


4.0 APPROVAL OF FORMS
4.1 Educational Brochure, Notice of Hearing, Authority of Representation, Waiver of Site Visit and Official Notice of Decision

MOTION by Alan Bjerke, SECOND by Meg McGovern, to approve forms.

VOTING: unanimous; motion carries.

5.0 APPROVAL OF SUBPOENA
5.1 Approval of Subpoena
Deputy City Attorney Pellerin reviewed the subpoena, noting that the property is on 61 Elmwood Avenue. He said that in the subpoena, the
City requested the current rent role and the IRS schedule E form 8825 for the years 2021-2022 along with any professionally conducted
property appraisals in the last three years, as well as filling out an income and expense form (attached within the subpoena). He noted that
they are appealing due to the neighboring pod encampment, which has caused some tenants to vacate. Hs said that some tenants have a
decreased sense of security and that it is a less desirable location to live, given the proximity to the pod encampment. He said that the
appellant has contracted with a licensed appraiser to assess the value of the property, but that the appraisal has not to date been submitted.
He said that their appeal was denied by the Board of Assessors, and it has now escalated to this level. He said that the Board of Assessors is
waiting for an independent appraisal to quantify any decrease in property value.

MOTION by Andrew Champagne, SECOND by Meg McGovern, to approve subpoena.

VOTING: unanimous; motion carries.




 Page 4 of 90
6.0 ESTABLISHMENT OF PANEL AND SCHEDULE
6.1 Establish Panel and Schedule
Chair Bjerke said that they have established a panel and discussed scheduling a hearing on Wednesday, October 25, 2023, at 1:00 PM and a
backup date of Tuesday, November 7, at 1:00 PM.

MOTION by Andrew Champagne, SECOND by Meg McGovern, to approve the panel and schedule of hearings.

VOTING: unanimous; motion carries.


7.0 CONFLICTS
7.1 North Hill Capitol Partners, LLC, 61 Elmwood Avenue
None.


8.0 OTHER BUSINESS
8.1 Verbal Comments
None.

9.0 ADJOURNMENT
9.1 Motion to adjourn

MOTION by Meg McGovern, SECOND by Andrew Champagne, to adjourn the meeting.

VOTING: unanimous; motion carries.

The meeting adjourned without objection at 1:17 PM.




 Page 5 of 90
 61 Elmwood Avenue Property Tax Grievance



 DECLARATION OF JOHN BORCH IN PLACE OF NOTARIZED STATEMENT


1. I am more than 1 8 years-old and state the following on my personal knowledge.


2. I am the property manager for North Hill Capital Partners (“NHCP”), owner of the 61


Elmwood Avenue property.


3. 61 Elmwood Avenue’s value has been negatively impacted by the neighboring pod


encampment.


4. Since the pods opened, tenants have experienced increased noise and a decrease in their


sense of security.


5. Flower beds that have been maintained for years can no longer be worked because they are


littered with hypodermic needles.


6. There have been apparent overdose victims in the property’s parking lot.


7. Tenants have experienced increased theft, especially from parked cars.


I The problem is exacerbated by the pod residents’ associates who congregate in the area to


party.


9. NHCP owns several rental properties in Burlington.


10. Over the last year, due to multiple inflationary pressures, including higher property taxes,


utility costs, management expenses, repair expenses and other increased expenses, NHCP has


raised its rents at its other Burlington properties by approximately 20%.


11. Even with those higher rents, NHCP has experienced virtually no vacancies at any property


other than its 6 1 Elmwood property .


12. Over the past year, for the first time in years, the 6 1 Elmwood property has experienced


vacancies, some as long as three months.




 Page 6 of 90
13. This has caused my client to leave its 6 1 Elmwood rents flat, unlike the rents at their other


properties.


14. NHCP has actually reduced rents on some of its 61 Elmwood units by 15% to 20%.


15. The market rent for a single bedroom unit, like the 61 Elmwood units, has risen to $1,450.


16. The 61 Elmwood units are rented at an average rent of $1,200, $250 to $300 below market.


17. Historically, the 61 Elmwood units have been rented for market rates.


18.
 A Based on the forgoing facts, NHCP believes the value of its property has been reduced by


35%.


 I declare that the above statement is true and accurate to the best of my knowledge and


belief. I understand that if the above statement is false, I will be subject to the penalty of perjury


or other sanctions of the court.


Printed Name: John Borch > \ .
Mailing Address:
 > v\ . \T O'<= |
Email Address: johnborch@rpmsterling.com \ N.

Date: May 23, 2023
 gnature




 Page 7 of 90
Via Hand Delivery and Email
June 27, 2023

City of Burlington
Lori Olberg, Administrative Assistant
City Hall, Clerk’s Office
149 Church Street
Burlington, VT 05401
lolberg@burlingtonvt.gov

Re: Grievance Notice – North Hill Capital Partners, LLC, 61 Elmwood Ave,
 Parcel ID 044-4-049-001

Dear Lori:

 I represent North Hill Capital Partners, owner of the 61 Elmwood Avenue property. My client
believes its property’s value has been negatively impacted by the neighboring pod encampment. Since
the pods opened, my client’s tenants have experienced increased noise and a decrease in their sense of
security. Flower beds that have been maintained for years can no longer be worked because they are
littered with hypodermic needles. There have been apparent overdose victims in the property’s parking
lot. Tenants have experienced increased theft, especially from parked cars. The problem is exacerbated
by the pod residents’ associates who congregate in the area to party. This deterioration in my client’s
tenants’ quality of life has made 61 Elmwood a significantly less desirable place to live. Evidence of this
change has manifested itself in the form of tenant complaints, lowered rents, and increased vacancies.

 My client owns several rental properties in Burlington. Over the last year, due to multiple
inflationary pressures, including higher property taxes, utility costs, management expenses, repair
expenses and other increased expenses, my client has raised its rents at its other Burlington properties by
approximately 20%. The market rent for a single bedroom unit, like the 61 Elmwood units, has risen to
$1,450. Even with those higher rents, my client has experienced virtually no vacancies at any property
other than its 61 Elmwood property. For the first time in years, the 61 Elmwood property has experienced
vacancies, some as long as three months. This has caused my client to leave its 61 Elmwood rents flat,
unlike the rents at their other properties. My client has actually reduced rents on some of its 61 Elmwood
units by 15-20%. The 61 Elmwood units are rented at an average rent of $1,200, $250-300 below
market. Historically, these units have always rented for market rates. While rents elsewhere are going up
25% to 30%, rents at 61 Elmwood have remained stagnant or, as noted above, are being reduced in order
to retain and attract tenants. Clearly, the creation of the pod encampment has had a negative and
measurable impact on my client’s property. My client did not oppose the encampment and understands
the need for such a facility. On the other hand, it must be recognized that by placing the encampment so
close to my client’s property, there has been a negative impact on its value. My client believes the value
of its property has been reduced by 35%. My client believes the City’s financial form (enclosed) will
underestimate the pod encampment’s impact, as those impacts have only made themselves known
relatively recently. All of the facts recited in this letter are supported by the attached Declaration. I
appreciate your attention to this matter.

Sincerely,




 275 COLLEGE STREET, PO BOX 4485 | BURLINGTON, VT 05406-4485 | PHONE 802 861-7000 | FAX 861-7007 | MSKVT.COM


 Page 8 of 90
 -2-


/s/Hans G. Huessy

Hans G. Huessy, Esq.
hhuessy@mskvt.com




 275 College Street, PO Box 4485 | Burlington, VT 05406-4485 | phone 802 861-7000 | Fax 861-7007 | mskvt.com


 Page 9 of 90
Via Hand Delivery and Email

October 9, 2023

Alan Bjerke, Chair
Burlington Board of Tax Appeals
City of Burlington, Clerk’s Office
149 Church Street, Room 20
Burlington, VT 05401
abjerke@burlingtonvt.gov
lolberg@burlingtonvt.gov

Re: City of Burlington Notice of Board of Tax Appeals Hearing

Dear Members:

I represent North Hill Capital Partners, LLC, owner of Parcel ID: 044-4-049-001, located at 61
Elmwood Avenue.

We hereby file this Motion to Continue the Hearing scheduled for October 25, 2023 at 1:00 pm.

Counsel will be in trial for the entire day of October 25th.

Thank you for your attention to this matter and please be in touch with any questions.

Sincerely,

/s/Hans G. Huessy

Hans G. Huessy, Esq.
hhuessy@mskvt.com




{00538307.1}275 COLLEGE STREET, PO BOX 4485 | BURLINGTON, VT 05406-4485 | PHONE 802 861-7000 | FAX 861-7007 | MSKVT.COM




 Page 10 of 90
Via Email

October 19, 2023

Alan Bjerke, Chair
Burlington Board of Tax Appeals
City of Burlington, Clerk’s Office
149 Church Street, Room 20
Burlington, VT 05401
abjerke@burlingtonvt.gov
lolberg@burlingtonvt.gov

Re: City of Burlington Notice of Board of Tax Appeals Hearing

Dear Members:

I represent North Hill Capital Partners, LLC, owner of Parcel ID: 044-4-049-001, located at 61
Elmwood Avenue.

We hereby file this Motion to Further Continue the Hearing scheduled for November 7, 2023 at
1:00 pm.

Counsel will be out of the country from November 3, 2023 till November 14, 2023. Counsel
apologies, but this was not known at the time the initial request to continue was filed. Counsel
also advises the Board that the trial previously set for October 25th has been continued, so
holding the hearing on the 25th as originally planned would now be possible.

Thank you for your attention to this matter and please be in touch with any questions.

Sincerely,

/s/Hans G. Huessy

Hans G. Huessy, Esq.
hhuessy@mskvt.com




{00539768.1}275 COLLEGE STREET, PO BOX 4485 | BURLINGTON, VT 05406-4485 | PHONE 802 861-7000 | FAX 861-7007 | MSKVT.COM




 Page 11 of 90
Page 12 of 90
VERMONT SUPERIOR COURT ENVIRONMENTAL DIVISON
Environmental Division Case No. 22-ENV-00026
32 Cherry St, 2nd Floor, Suite 303,
Burlington, VT 05401
802-951-1740 October 19, 2023
www.vermontjudicary.org


 NOTICE OF HEARING CANCELLATION


 Daylight Lot Major Subdivision Amendment Appeal


 The Merits Hearing scheduled for October 25-27, 2023, has been cancelled.



 If another hearing in this case needs to be scheduled, you will receive a Notice of Hearing.




 Environmental Division Clerk




 Any individual with a disability requiring assistance accessing the services, programs, and/or
 activities at the Courthouse should contact the Clerk's office at the above address for further
 assistance.




 300-00213 (06/2022) Page 1 of 1



 Page 13 of 90
300-00213 (06/2022) Page 1 of 1



 Page 14 of 90
Page 15 of 90
Via Hand Delivery and Email
October 13, 2023

City of Burlington
Alan Bjerke, Chair
Lori Olberg, Administrative Assistant
City Hall, Clerk’s Office
149 Church Street
Burlington, VT 05401
lolberg@burlingtonvt.gov

Re: Grievance Notice – North Hill Capital Partners, LLC, 61 Elmwood Ave,
 Parcel ID 044-4-049-001

Dear Members:

 I represent North Hill Capital Partners, owner of the 61 Elmwood Avenue property. My client
believes its property’s value has been negatively impacted by the neighboring pod encampment. Since
the pods opened, my client’s tenants have experienced increased noise and a decrease in their sense of
security. Flower beds that have been maintained for years can no longer be worked because they are
littered with hypodermic needles. There have been apparent overdose victims in the property’s parking
lot. Tenants have experienced increased theft, especially from parked cars. The problem is exacerbated
by the pod residents’ associates who congregate in the area to party. This deterioration in my client’s
tenants’ quality of life has made 61 Elmwood a significantly less desirable place to live. Evidence of this
change has manifested itself in the form of tenant complaints, lowered rents, and increased vacancies.

 My client owns several rental properties in Burlington. Over the last year, due to multiple
inflationary pressures, including higher property taxes, utility costs, management expenses, repair
expenses and other increased expenses, my client has raised its rents at its other Burlington properties by
approximately 20%. The market rent for a single bedroom unit, like the 61 Elmwood units, has risen to
$1,450. Even with those higher rents, my client has experienced virtually no vacancies at any property
other than its 61 Elmwood property. For the first time in years, the 61 Elmwood property has experienced
vacancies, some as long as three months. This has caused my client to leave its 61 Elmwood rents flat,
unlike the rents at their other properties. My client has actually reduced rents on some of its 61 Elmwood
units by 15-20%. The 61 Elmwood units are rented at an average rent of $1,200, $250-300 below
market. Historically, these units have always rented for market rates. While rents elsewhere are going up
25% to 30%, rents at 61 Elmwood have remained stagnant or, as noted above, are being reduced in order
to retain and attract tenants. Clearly, the creation of the pod encampment has had a negative and
measurable impact on my client’s property. My client did not oppose the encampment and understands
the need for such a facility. On the other hand, it must be recognized that by placing the encampment so
close to my client’s property, there has been a negative impact on its value. My client believes the value
of its property has been reduced by 35%. My client believes the City’s financial form (enclosed) will
underestimate the pod encampment’s impact, as those impacts have only made themselves known
relatively recently. All of the facts recited in this letter are supported by the attached Declaration. I
appreciate your attention to this matter.




 275 COLLEGE STREET, PO BOX 4485 | BURLINGTON, VT 05406-4485 | PHONE 802 861-7000 | FAX 861-7007 | MSKVT.COM


 Page 16 of 90
 -2-


 You will note that the appraisal my client produced concludes that the property has a higher
value. However, please note that the appraiser expressly excludes all impacts from the pod encampment
in determining the property’s value. Please also note that the appraisal identifies an annual loss
associated with the current vacancies in excess of $94,000 on page 29 of the appraisal. This loss, as it is
tied to the pod encampment, is also not factored into the appraiser’s valuation.

Sincerely,

/s/Hans G. Huessy

Hans G. Huessy, Esq.
hhuessy@mskvt.com




 275 College Street, PO Box 4485 | Burlington, VT 05406-4485 | phone 802 861-7000 | Fax 861-7007 | mskvt.com


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