Board of Tax Appeals — Burlington, VT
Date: 2024-08-07
Time: 13:00

Board of Tax Appeals




 Wednesday, August 7, 2024, 1:00 PM, Bushor Conference Room 1st Floor, City
 Hall **IN PERSON ONLY**




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 1. Agenda

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

2. Elections
  Subject 2.1. Chair, Vice Chair and Clerk
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 2. Elections

  Department Council and Board


  Type Action


  Recommended Action approve the Chair, Vice Chair and Clerk for the Board of Tax Appeals

3. Rules
  Subject 3.1. Hearing Procedures
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 3. Rules
  Department Council and Board


  Type Information



4. Approval of Forms
  Subject 4.1. Educational Brochure, Notice of Hearing, Authority of Representation,
 Waiver of Site Visit and Official Notice of Decision
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 4. Approval of Forms

  Department Council and Board


  Type Action


  Recommended Action approve forms

5. Approval of Subpoenas
  Subject 5.1. Approval of Subpoenas
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 5. Approval of Subpoenas

  Department Council and Board


  Type Action


  Recommended Action approve subpoenas

6. Establishment of Panel and Schedule
  Subject 6.1. Establishment of Panel and Schedule
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 6. Establishment of Panel and Schedule

  Department Council and Board


  Type Action


  Recommended Action establish panel and schedule

7. Conflicts
  Subject 7.1. Main Street Family Housing Limited Partnership, 278 Main Street, Unit 2;
 100 BANK LLC, 100 Bank Street; Prelco, Inc., 11-17 Church Street; Bigger Boat,
 LLC, 37-43 Church Street; William Fellows, 362-364 South Union Street
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 7. Conflicts
  Department Council and Board


  Type Information



8. Other Business
  Subject 8.1. Verbal Comments
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 8. Other Business
  Department Council and Board


  Type Information



9. Adjournment
  Subject 9.1. Motion to adjourn
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 9. Adjournment

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adjourn

Board of Tax Appeals




 Wednesday, August 7, 2024, 1:00 PM, Bushor Conference Room 1st Floor, City
 Hall **IN PERSON ONLY**




1. Agenda
  Subject 1.1. Motion to adopt agenda
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 1. Agenda

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adopt agenda

2. Elections
  Subject 2.1. Chair, Vice Chair and Clerk
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 2. Elections

  Department Council and Board


  Type Action


  Recommended Action approve the Chair, Vice Chair and Clerk for the Board of Tax Appeals

3. Rules

 Page 1 of 19
  Subject 3.1. Hearing Procedures
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 3. Rules
  Department Council and Board


  Type Information



4. Approval of Forms
  Subject 4.1. Educational Brochure, Notice of Hearing, Authority of Representation,
 Waiver of Site Visit and Official Notice of Decision
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 4. Approval of Forms

  Department Council and Board


  Type Action


  Recommended Action approve forms

5. Approval of Subpoenas
  Subject 5.1. Approval of Subpoenas
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 5. Approval of Subpoenas

  Department Council and Board


  Type Action


  Recommended Action approve subpoenas

6. Establishment of Panel and Schedule
  Subject 6.1. Establishment of Panel and Schedule
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 6. Establishment of Panel and Schedule

  Department Council and Board


  Type Action


  Recommended Action establish panel and schedule

7. Conflicts

 Page 2 of 19
  Subject 7.1. Main Street Family Housing Limited Partnership, 278 Main Street, Unit 2;
 100 BANK LLC, 100 Bank Street; Prelco, Inc., 11-17 Church Street; Bigger Boat,
 LLC, 37-43 Church Street; William Fellows, 362-364 South Union Street
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 7. Conflicts
  Department Council and Board


  Type Information



8. Other Business
  Subject 8.1. Verbal Comments
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**
  Category 8. Other Business
  Department Council and Board


  Type Information



9. Adjournment
  Subject 9.1. Motion to adjourn
  Meeting August 7, 2024 - Board of Tax Appeals Organizational Meeting - Wednesday, August 7,
 2024, 1:00 PM, Bushor Conference Room 1st Floor, City Hall **IN PERSON ONLY**


  Category 9. Adjournment

  Department Council and Board


  Type Action
 Procedural


  Recommended Action Motion to adjourn




 Page 3 of 19
WHAT IS THE BURLINGTON BOARD “fair market value” please review A HOW ARE HEARINGS CONDUCTED?
OF TAX APPEALS? Handbook on Property Tax Appeals A panel of at least three members of the
 available at BOTA will conduct the de novo hearing.
The Burlington Board of Tax Appeals https://outside.vermont.gov/dept/sos/Munici The hearing is quasi-judicial, but informal.
(BOTA) is a seven member quasi-judicial pal%20Division/tax_appeal_handbook_200 The panel chair will explain the process,
board that hears appeals of Assessors’ 7.pdf introduce the members, swear in all who
grievance hearing decisions. Members are will testify and conduct the hearing. You
volunteers trying to ensure that all taxable The Assessor’s Office has information on will have up to 10 minutes to present your
property is assessed at its equalized fair recent property sales within Burlington. You case. You have the burden of proof to
market value. Members of the BOTA are 7 must file five copies of written materials you demonstrate that your opinion of the
Burlington residents appointed by the City wish to use at the hearing in the City Clerk’s property’s fair market value is correct.
Council with Mayor presiding. The appeals Office at least 14 days before the hearing. After your presentation, the Assessor will
are heard de novo, or "anew," by a hearing Material given to the Assessor is not have up to 10 minutes to present evidence
panel consisting of at least three members. forwarded and must be given by you directly supporting his opinion of the property’s
In making its decision the BOTA may to the BOTA. The BOTA may subpoena assessed value. The panel, appellant and the
increase, decrease or leave your assessment information it finds material to the appeal. Assessor may ask questions. Any
unchanged. You must provide subpoenaed information documentation used at the prior Assessor’s
 to the City Clerk by the date set by the grievance hearings may be used at this
HOW DO I WITHDRAW MY APPEAL? subpoena or your appeal will be deemed hearing if properly submitted. All hearings
 withdrawn and no further appeal will be are recorded.
You may withdraw your appeal at any time. available. You can get copies of material
Send, or otherwise deliver, a written being submitted by the Assessor in support DO I NEED TO HAVE AN ATTORNEY
withdrawal request to the City Clerk’s of his valuation of your property from the OR APPRAISER AT THE HEARING?
Office. The current assessed value will be City Clerk’s Office after 3 p.m. seven days
your most recent property assessment if you before the hearing. If you provide the City No. You may use an attorney or a real
withdraw the appeal. Clerk with an email address, the material estate professional to support your case, but
 will be sent to you electronically. if you decide to authorize someone to
WHAT SHOULD I DO TO PREPARE represent you, you must inform the City
FOR MY APPEAL HEARING? WHAT SHOULD I DO IF THE BOTA Clerk’s Office in writing when you submit
 SCHEDULES MY HEARING WHEN I your written materials at least 14 days
You may visit the Assessor’s Office to get AM NOT ABLE TO APPEAR? before the hearing.
information on your property and other
properties for comparison. You will be The BOTA will reschedule one time only WILL A SITE VISIT BE NECESSARY?
expected to provide an opinion of the fair for good cause shown, if notice, with a
market value of your property, which detailed description of good cause, is Site visits are required by law, unless
may be your opinion or the opinion of a provided to the City Clerk’s Office the day waived by all the parties, including the
person assisting or retained by you, and before the scheduled hearing unless there is BOTA panel. Inspections will be scheduled
to present evidence supporting your a bona fide emergency, then no later than after the close of the evidentiary portion of
opinion. For assistance with understanding 10:00 am on the day of the hearing. your hearing.

 Page 4 of 19
WHEN WILL I BE NOTIFIED OF THE
RESULTS OF MY BOTA HEARING? FOR MORE INFORMATION
 REGARDING THE TAX APPEAL
The BOTA has until December 31st to issue PROCESS
its decisions. The panel will render its Burlington Board
opinion of assessed value after the hearing Contact Lori Olberg at 865-7136 in the City
and site visit, if any. The BOTA will send Clerk’s Office. You may also review prior
 of Tax Appeals
its decision by certified mail to the property written decisions issued by the BOTA which
owner. are located in the vault at the City Clerk’s
 office in City Hall.
CAN THE BOTA’S DECISION BE
APPEALED?
 FOR INFORMATION ON THE
Yes, if either the appellant or the Assessor is ASSESSOR’S VALUATION
aggrieved by a BOTA decision. There are
two alternatives: Contact the Assessor’s Office at 865-7114.
1. An appeal may be made to the Director
of Property Valuation and Review within 30 IF YOU DON'T DISPUTE YOUR
days of the BOTA decision being mailed. ASSESSMENT BUT CAN'T AFFORD
 -or- TO PAY YOUR TAXES
2. An appeal may be made to the Vermont
Superior Court within 30 days of mailing.

For an appeal to either Property Valuation
 That is a different process than this one. If
 this is the case, contact the City Clerk's 2024
 Office and ask about the Property Tax
and Review or the Vermont Superior Court, Abatement process.
you must:
a. File a notice of appeal with the City Guidelines for Appealing
 Clerk within 30 days from the date the
 decision was mailed to you.
 Your Property Tax
b. Pay the $295 filing fee for filing with Assessment
 the Superior Court, or $70 if the appeal
 is to the Director of Property Valuation
 and Review.




 Page 5 of 19
 CITY OF BURLINGTON, VERMONT
 NOTICE OF BOARD OF TAX APPEALS HEARING

Notice is hereby given that the Board of Tax Appeals of the City of Burlington will meet on
«Hearing_Date», at «Hearing_Time» at Burlington City Hall, 149 Church St, Burlington
Vermont, to hear the grievance of:

 «Owner_Name_»
for the property located at:
 «Property_Address», Parcel ID: «Parcel_ID»

who is aggrieved by the action of the Board of Assessors and filed a written grievance with the
City Clerk/Treasurer.

 * A brief statement of the grounds for appeal is required by law and is essential to
 efficiently deal with appeals received each year. You must submit 5 copies of the
 statement and any documents or written evidence to be submitted to the Board at
 least fourteen (14) days before the hearing, or such documents may not be
 considered at the hearing. If you submitted documents online with your appeal request,
 you do not need to resubmit them, but you will need to submit a statement of the grounds
 for your appeal. The Board may subpoena documents it deems material to the appeal; the
 failure to provide requested records in response to a subpoena shall result in the dismissal
 or deemed withdrawal of this appeal and no further appeal shall be available.

 * A Hearing Panel of at least three board members will hear the appeal. Property
 owners will have up to 10 minutes to address the panel, explaining the reasons for the
 appeal and an opinion of the fair market value of the property. The City Assessor will
 also have up to 10 minutes. Please refer to the enclosed brochure for more details on the
 hearing.

 * At the close of the hearing, the parties will decide whether or not a site visit will be
 held. A site visit is mandatory unless waived by the property owner(s), the Assessor, and
 the Panel. If the property owner(s) refuses to allow an inspection of the property, the
 appeal shall be dismissed and no further appeal shall be available.

 * The Board of Tax Appeals will issue a written decision no later than December 31,
 2024. You will receive a corrected tax bill once the Board makes a decision if there is
 any change. You should continue to make payments as billed until then.

 * Please arrive early. Your hearing will be held in the _____________________
 Room at City Hall. If you are unable to locate the hearing room, please consult the City
 Clerk's office.

Burlington Board of Tax Appeals
By:

___________________________
Lori Olberg, Clerk
Burlington Board of Tax Appeals
802 865-7136
Date of mailing:



 Page 6 of 19
 City of Burlington
 Board of Tax Appeals


 AUTHORITY FOR REPRESENTATION



I, _______________________________________________, do hereby authorize
__________________________________________ to represent me in my appeal of the
assessed value of my property located at
 _____________________________________________________________
identified in the Grand List as parcel identification number: ________________________
Please fill out the following contact information:


Representative Property Owner

Mailing Address Mailing Address

City, State, Zip Code City, State, Zip Code

Phone Number Fax Number Phone Number Fax Number

Representative’s Signature Property Owner’s Signature

Date Date


If the representative is a hired professional, please complete the questions below.

Profession: Job Title:




 Page 7 of 19
 Index: «Index»
 Panel: «Panel»
 City of Burlington
 Board of Tax Appeals

 WAIVER OF SITE VISIT



Name(s) of Appellant(s): «First» «Last» Date Appeal Filed: «AppealDate»

 «Second»

Name(s) of Property Owner(s): «Owner_Name_»

Address of Property: «Property_Address»

Parcel ID: «Parcel_ID»




The parties to this appeal hereby voluntarily and knowingly waive the inspection of the subject
property, having presented and heard sufficient evidence at the appeal hearing.




Signed: ______________________________ ______________________________
 (Appellant) (Appellant)




 _____________________________________________ _____________________________________________
 Joseph Turner City Assessor BOTA Panel Chair




 Page 8 of 19
 OFFICIAL NOTICE
 DECISION OF BURLINGTON BOARD OF TAX APPEALS

APPELLANT NOTIFIED BY CERTIFIED MAIL ON: ______________________

To: «Second»
 «First» «Last»
 «Mailing_Address»
 «City», «ST» «ZIP»

Your appeal to the Board of Tax Appeals concerning the assessment of property identified on the
Grand List as being owned by «Owner_Name_», located at «Property_Address», identified as
Parcel ID «Parcel_ID», has been given careful consideration. The Board of Tax Appeals has
rendered the following decision:

2024 Grand List Assessed Value set to: $

Homestead Allocation: $

Date Appeal Filed: «AppealDate»

BTA Hearing Notice Date: «Notice_Sent»

Date, Place of Hearing: «Hearing_Date» at Burlington City Hall

Date of Site Visit: Waived

BTA Panel: , Chair
 , Member
 , Member

Board’s Decision with Reasons: See written decision attached


CERTIFICATE: I hereby certify that this is a true record of the action taken on this appeal by
the Board of Tax Appeals of the City of Burlington.

 ___________________________________

 Chair, Board of Tax Appeals

Filed in the City Clerk’s Office on _______________________, 2024, at __________ a.m./p.m.
to be recorded in the Grand List Book of 2021.

Attest:
 _______________________________________
 Chief Administrative Officer Katherine Schad


«Index» «Panel»

 Page 9 of 19
Pursuant to 32 V.S.A. §4461, a person aggrieved by a decision of the Burlington Board of Tax
Appeals may appeal either to the Director of the Division of Property Valuation and Review, 109
State Street, Montpelier, VT 05609-1401, or to the Vermont Superior Court, Chittenden Unit,
Civil Division, 175 Main Street, Burlington, VT 05401. An appeal to the Superior Court or to
the Director shall be taken by filing with the Burlington City Clerk, within thirty (30) days of the
date of the mailing of this decision, a notice of appeal in the manner provided in Rules 3 and 4 of
the Vermont Rules of Appellate Procedure. Upon the filing of the notice of appeal, the City
Clerk shall provide to the appellant a list of all interested parties, with instructions to serve notice
upon them as provided in Rule 3(b) of the Rules of Appellate Procedure. The notice shall then
be served by the appellant upon the Clerk of the Superior Court or the Director of the Division of
Property Valuation and Review and upon each of the interested parties in accordance with that
rule.

The appeal to the Superior Court shall be accompanied by a $295.00 fee for each individual
property being appealed that is separately listed in the Grand List; the fee is $70.00 per property
on appeal to the Director. Appeals to the Director must also be filed with thirty (30) days of the
mailing of this notice.




«Index» «Panel»

 Page 10 of 19
 Burlington Board of Tax Appeals
 149 Church Street
 Burlington, VT 05401
 (802)865-7136

 State of Vermont
 Chittenden Country, SS

In re: Appeal of Prelco Inc.
 (Name of Property Owner)
 Hans G. Huessy, Esq.
 (Representative)
 044-4-010-000, 11-17 Church Street
 (Parcel ID & Address)


 SUBPOENA
Greetings: Hans Huessy representative for Prelco Inc., owner of 11-17 Church Street,
Burlington, VT
Parcel ID: 044-4-010-000
___________________________________________________________________________
 (Taxpayer Name, Address, and Parcel ID Number)


Pursuant to Section 92(b) of the City’s Charter, you are hereby commanded to provide the
Burlington Board of Tax Appeals the following records which are material to a determination of
a property owner’s appeal:

The current rent roll and IRS Schedule E or Form 8825 for the years 2021-2022, along with
any professionally conducted property appraisals in last three years. Please provide
comparable properties listed in appeal and fill out the attached income and expense form
from the Burlington City Assessor’s Office.
 (Description of Records Being Requested)


Such records are to be delivered to the Clerk of the City of Burlington, City Hall, 149 Church
Street, Burlington, VT 05401 by August 23th, 2024, and will be regarded as confidential and
used only for the purpose of deciding the appeal. Failure to provide the requested records by the
specified date will result in the Board deeming that the appeal is withdrawn or dismissed and no
further appeal shall be available to taxpayer. Any request for an extension must be in writing;
the BTA may grant an extension if good cause is shown.

Dated in Burlington, Vermont this 7th Day of August, 2024.

Burlington Board of Tax Appeals
By Its Attorney

/s/: Erik Ramakrishnan

Erik Ramakrishnan Esq.
Assistant City Attorney



 Page 11 of 19
 OFFICE OF THE ASSESSOR
 City of Burlington
 ________________________________________
 City Hall, Room 17, 149 Church Street, Burlington, VT 05401 Voice (802) 865-7114
 Fax (802) 865-7116
 www.burlingtonvt.gov/assessor MailAssessor@burlingtonvt.gov


Apartment Income and Expense Survey
PROPERTY ADDRESS: _____________________________
PARCEL ID: ______ - __ - ______ - ______
Owner Name (Principal if business): _____________________________________
Business Name (if applicable): _____________________________________
Mailing Address: _____________________________________
Form Prepared by / Title _____________________________________
Telephone Number: ___________________
Information provided will be used for assessment purposes only and will not be
made available to the public

Income Data
Unit Floor Apartment Monthly Total Rooms/ Included in Rent Additional
 # Level Square Base Rent Total Bedrms/ Heat Hot Annual Income
 feet Total Baths Water
 ($)
 Laundry
 Parking
 Fees
 Storage
 Vending
 Other




Unit # - If unit is vacant provide assumed lease amount and typical lease terms.
Parking - If parking is additional income, put the income amount in the box.
Utilities - Heat and hot water. Please indicate Yes or No.

Parking Available to tenants: ___________ Total Spaces

Total Annual Gross Income $____________


 Page 12 of 19
 Parcel ID #__________
 Assessor Office Use Only
Annual Operating Expenses (tax not included)

1. Building Insurance $ _____________ 1. __
2. Trash Removal $_____________
 2. __________________
3. Grounds (lawn & snow) $ _____________
 3. __________________
4. Utilities
 4.___________________
 a. Sewer & Water $_____________
 b. Electric, Oil & Gas $_____________

5. Management $ _____________ 5. __________________
 (Includes advertising, accounting,
  Legal & commissions if applicable)
 6.__________________
6. City Inspection Fees $ _____________
 7.__________________
7. Repairs & Maintenance $ _____________
  (Repair expenses necessary to
  keep the property operating)

8. Replacement & Reserves $_____________ 8.__________________
 (replacement of short-lived items
 such as roof covers, heating systems,
 refrigerators, floor coverings, etc.)
 OR 9.__________________
 Replacement & Reserves Account $______________
  (amount annually set aside)

9. Other Expense: $______________
 _________________________ TOTAL $___________
  (description)



Total Operating Expenses $ ___________

Comments: ____________________________________________________________




Signature Date




 Page 13 of 19
 Burlington Board of Tax Appeals
 149 Church Street
 Burlington, VT 05401
 (802)865-7136

 State of Vermont
 Chittenden Country, SS

In re: Appeal of Bigger Boat LLC.
 (Name of Property Owner)
 Hans G. Huessy, Esq.
 (Representative)
 044-4-005-000, 37-43 Church Street
 (Parcel ID & Address)


 SUBPOENA
Greetings: Hans Huessy representative for Prelco Inc., owner of 37-43 Church Street,
Burlington, VT
Parcel ID: 044-4-005-000
___________________________________________________________________________
 (Taxpayer Name, Address, and Parcel ID Number)


Pursuant to Section 92(b) of the City’s Charter, you are hereby commanded to provide the
Burlington Board of Tax Appeals the following records which are material to a determination of
a property owner’s appeal:

The current rent roll and IRS Schedule E or Form 8825 for the years 2021-2022, along with
any professionally conducted property appraisals in last three years. Please provide
comparable properties listed in appeal and fill out the attached income and expense form
from the Burlington City Assessor’s Office.
 (Description of Records Being Requested)


Such records are to be delivered to the Clerk of the City of Burlington, City Hall, 149 Church
Street, Burlington, VT 05401 by August 23, 2024, and will be regarded as confidential and used
only for the purpose of deciding the appeal. Failure to provide the requested records by the
specified date will result in the Board deeming that the appeal is withdrawn or dismissed and no
further appeal shall be available to taxpayer. Any request for an extension must be in writing;
the BTA may grant an extension if good cause is shown.

Dated in Burlington, Vermont this 7th day of August, 2024.

Burlington Board of Tax Appeals
By Its Attorney

/s/: Erik Ramakrishnan

Erik Ramakrishnan, Esq.
Assistant City Attorney



 Page 14 of 19
 OFFICE OF THE ASSESSOR
 City of Burlington
 ________________________________________
 City Hall, Room 17, 149 Church Street, Burlington, VT 05401 Voice (802) 865-7114
 Fax (802) 865-7116
 www.burlingtonvt.gov/assessor MailAssessor@burlingtonvt.gov


Apartment Income and Expense Survey
PROPERTY ADDRESS: _____________________________
PARCEL ID: ______ - __ - ______ - ______
Owner Name (Principal if business): _____________________________________
Business Name (if applicable): _____________________________________
Mailing Address: _____________________________________
Form Prepared by / Title _____________________________________
Telephone Number: ___________________
Information provided will be used for assessment purposes only and will not be
made available to the public

Income Data
Unit Floor Apartment Monthly Total Rooms/ Included in Rent Additional
 # Level Square Base Rent Total Bedrms/ Heat Hot Annual Income
 feet Total Baths Water
 ($)
 Laundry
 Parking
 Fees
 Storage
 Vending
 Other




Unit # - If unit is vacant provide assumed lease amount and typical lease terms.
Parking - If parking is additional income, put the income amount in the box.
Utilities - Heat and hot water. Please indicate Yes or No.

Parking Available to tenants: ___________ Total Spaces

Total Annual Gross Income $____________


 Page 15 of 19
 Parcel ID #__________
 Assessor Office Use Only
Annual Operating Expenses (tax not included)

1. Building Insurance $ _____________ 1. __
2. Trash Removal $_____________
 2. __________________
3. Grounds (lawn & snow) $ _____________
 3. __________________
4. Utilities
 4.___________________
 a. Sewer & Water $_____________
 b. Electric, Oil & Gas $_____________

5. Management $ _____________ 5. __________________
 (Includes advertising, accounting,
  Legal & commissions if applicable)
 6.__________________
6. City Inspection Fees $ _____________
 7.__________________
7. Repairs & Maintenance $ _____________
  (Repair expenses necessary to
  keep the property operating)

8. Replacement & Reserves $_____________ 8.__________________
 (replacement of short-lived items
 such as roof covers, heating systems,
 refrigerators, floor coverings, etc.)
 OR 9.__________________
 Replacement & Reserves Account $______________
  (amount annually set aside)

9. Other Expense: $______________
 _________________________ TOTAL $___________
  (description)



Total Operating Expenses $ ___________

Comments: ____________________________________________________________




Signature Date




 Page 16 of 19
 Burlington Board of Tax Appeals
 149 Church Street
 Burlington, VT 05401
 (802)865-7136

 State of Vermont
 Chittenden Country, SS

In re: Appeal of William Fellow and Tshen Shue
 (Name of Property Owner)
 William Fellows
 (Representative)
 049-4-216-000, 362-364 South Union Street
 (Parcel ID & Address)


 SUBPOENA
Greetings: William Fellows, owner of 61 Elmwood Avenue, Burlington VT
Parcel ID: 044-4-049-001
___________________________________________________________________________
 (Taxpayer Name, Address, and Parcel ID Number)


Pursuant to Section 92(b) of the City’s Charter, you are hereby commanded to provide the
Burlington Board of Tax Appeals the following records which are material to a determination of
a property owner’s appeal:

Any professionally conducted property appraisals in last three years. Please fill out the
attached income and expense form from the Burlington City Assessor’s Office if the
property is currently producing income.
 (Description of Records Being Requested)


Such records are to be delivered to the Clerk of the City of Burlington, City Hall, 149 Church
Street, Burlington, VT 05401 by August 23, 2024, and will be regarded as confidential and used
only for the purpose of deciding the appeal. Failure to provide the requested records by the
specified date will result in the Board deeming that the appeal is withdrawn or dismissed and no
further appeal shall be available to taxpayer. Any request for an extension must be in writing;
the BTA may grant an extension if good cause is shown.


Dated in Burlington, Vermont this 7th day of August, 2024.

Burlington Board of Tax Appeals
By Its Attorney

/s/: Erik Ramakrishnan

Erik Ramakrishnan, Esq.
Assistant City Attorney



 Page 17 of 19
 OFFICE OF THE ASSESSOR
 City of Burlington
 ________________________________________
 City Hall, Room 17, 149 Church Street, Burlington, VT 05401 Voice (802) 865-7114
 Fax (802) 865-7116
 www.burlingtonvt.gov/assessor MailAssessor@burlingtonvt.gov


Apartment Income and Expense Survey
PROPERTY ADDRESS: _____________________________
PARCEL ID: ______ - __ - ______ - ______
Owner Name (Principal if business): _____________________________________
Business Name (if applicable): _____________________________________
Mailing Address: _____________________________________
Form Prepared by / Title _____________________________________
Telephone Number: ___________________
Information provided will be used for assessment purposes only and will not be
made available to the public

Income Data
Unit Floor Apartment Monthly Total Rooms/ Included in Rent Additional
 # Level Square Base Rent Total Bedrms/ Heat Hot Annual Income
 feet Total Baths Water
 ($)
 Laundry
 Parking
 Fees
 Storage
 Vending
 Other




Unit # - If unit is vacant provide assumed lease amount and typical lease terms.
Parking - If parking is additional income, put the income amount in the box.
Utilities - Heat and hot water. Please indicate Yes or No.

Parking Available to tenants: ___________ Total Spaces

Total Annual Gross Income $____________


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 Parcel ID #__________
 Assessor Office Use Only
Annual Operating Expenses (tax not included)

1. Building Insurance $ _____________ 1. __
2. Trash Removal $_____________
 2. __________________
3. Grounds (lawn & snow) $ _____________
 3. __________________
4. Utilities
 4.___________________
 a. Sewer & Water $_____________
 b. Electric, Oil & Gas $_____________

5. Management $ _____________ 5. __________________
 (Includes advertising, accounting,
  Legal & commissions if applicable)
 6.__________________
6. City Inspection Fees $ _____________
 7.__________________
7. Repairs & Maintenance $ _____________
  (Repair expenses necessary to
  keep the property operating)

8. Replacement & Reserves $_____________ 8.__________________
 (replacement of short-lived items
 such as roof covers, heating systems,
 refrigerators, floor coverings, etc.)
 OR 9.__________________
 Replacement & Reserves Account $______________
  (amount annually set aside)

9. Other Expense: $______________
 _________________________ TOTAL $___________
  (description)



Total Operating Expenses $ ___________

Comments: ____________________________________________________________




Signature Date




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