Board of Abatement of Taxes — Burlington, VT
Date: 2020-12-21
Time: 12:00

December 21, 2020
 Full Board of Abatement of Taxes Meeting - Monday, December 21, 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




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 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 BOTA122120ccmtgSevenDays121620.doc
 2.03 Request for Abatement of Taxes: 405 Investment Corporation, 405 Pine Street, 053-1-005-000

 Type: Action (Consent)
 Recommended Action: that the full board grant the abatement request of penalties and interest of $2,083.38 and adopt the
 findings and reasons for this recommendation

 2 405 Investment Corporation BOTA
 Materials.pdf


 2.04 Request for Abatement of Taxes; M&W Developers, LLC, 98 North Avenue, 043-3-115-000

 Type: Action (Consent)
 Recommended Action: that the full board deny the abatement request of penalties and interest of $387.35 and adopt the
 findings and reasons for this recommendation

 2 M&W Developers, LLC BOTA Materials.pdf




City of Burlington, Vermont Page 1 of 3
 December 21, 2020
 Full Board of Abatement of Taxes Meeting - Monday, December 21, 2020.
 **VIRTUAL MEETING**

 2.05 Request for Abatement of Taxes; Ronald A. and Michele H. Morin, 501 Shelburne Street,
 057-4-028-000
 Type: Action (Consent)
 Recommended Action: that the full board deny the abatement request of penalties and interest of $45.00 and adopt the
 findings and reasons for this recommendation

 2 Ronald A. and Michelle H. Morin BOTA
 Materials.pdf


 2.06 Request for Abatement of Taxes: Maximilian Hurd, 226B South Union Street, 049-4-205-001

 Type: Action (Consent)
 Recommended Action: that the full board grant the abatement request of penalties and interest of $272.99 and adopt the
 findings and reasons for this recommendation

 2 Maximilian Hurd BOTA Materials.pdf
 2.07 Request for Abatement of Taxes: John P. Sullivan and Jennifer L. Sullivan, 97 Overlake Park,
 054-1-153-000
 Type: Action (Consent)
 Recommended Action: that the full board grant the abatement request of penalties and interest of $226.28 (current owed) and
 adopt the findings and reasons for this recommendation

 2 John P. Sullivan and Jennifer L. Sullivan BOTA
 Materials.pdf


 2.08 Request for Abatement of Taxes: Ashley & Bernice Walenty, 6 Glenwood Lane, 028-2-003-000

 Type: Action (Consent)
 Recommended Action: that the full board grant the abatement request of current penalties and interest of $1,021.16 and
 adopt the findings and reasons for this recommendation

 2 Ashley & Bernice Walenty BOTA Materials.pdf
 2.09 Request for Abatement of Taxes: Ana Milizia, 499 South Prospect Street, Unit 1, 054-3-011-009

 Type: Action (Consent)
 Recommended Action: that the full board grant an abatement of taxes, penalties and interest for FY19 and FY20 except for
 $321.23 in taxes for FY20. Recommend to abate current interest of $70.01 for FY21 and adopt the findings and reasons for this
 recommendation

 2 Ana Milizia BOTA Materials.pdf

3. Deliberative Agenda




City of Burlington, Vermont Page 2 of 3
 December 21, 2020
 Full Board of Abatement of Taxes Meeting - Monday, December 21, 2020.
 **VIRTUAL MEETING**

 3.01 Request for Abatement of Taxes: Vermont Organization for Jewish Education, 42 Summit
 Street, 050-1-016-000
 Type: Action
 Recommended Action: that the full board grant a partial abatement request of $2,590.88 due to mainfestly unjust as the
 organization was attempting to open religious exemption but took long time to organize their paperwork and adopt the findings
 and reasons for this recommendation

 2 Vermont Organization for Jewish Education
 BOTA Materials.pdf



4. Adjournment

 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 3 of 3

Full Board of Abatement of Taxes Meeting - Monday, December
 21, 2020. **VIRTUAL MEETING**
 12/21/2020



BURLINGTON BOARD OF ABATEMENT OF TAXES

CITY HALL

BURLINGTON, VERMONT

MINUTES OF MEETING

December 21, 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

Miro Weinberger

John Vickery




OTHERS PRESENT: Katherine Schad

Eileen Blackwood


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 Full Board of Abatement of Taxes Meeting - Monday, December
 21, 2020. **VIRTUAL MEETING**
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 Jordan Redell

 Lori Olberg

____________________________________________________________________________________



1. CALL TO ORDER AND AGENDA:



Mayor Weinberger called the meeting to order at 10:17 PM.



MOTION by Councilor Paul, SECOND by Councilor Pine, to amend/adopt the agenda as follows:



VOTING: unanimous; motion carries.



2. CONSENT AGENDA:

2.01 Motion to adopt the consent agenda (as amended) and take 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: 405 Investment Corporation, 405 Pine Street, 053-1-005-000 - that the full board
grant the abatement request of penalties and interest of $2,083.38 and adopt the findings and reasons for this
recommendation.

2.04 Request for Abatement of Taxes; M&W Developers, LLC, 98 North Avenue, 043-3-115-000 - that the full board deny
the abatement request of penalties and interest of $387.35 and adopt the findings and reasons for this recommendation.

2.05 Request for Abatement of Taxes; Ronald A. and Michele H. Morin, 501 Shelburne Street, 057-4-028-000 - that the full
board deny the abatement request of penalties and interest of $45.00 and adopt the findings and reasons for this
recommendation.

2.06 Request for Abatement of Taxes: Maximilian Hurd, 226B South Union Street, 049-4-205-001 - that the full board grant
the abatement request of penalties and interest of $272.99 and adopt the findings and reasons for this recommendation.

2.07 Request for Abatement of Taxes: John P. Sullivan and Jennifer L. Sullivan, 97 Overlake Park, 054-1-153-000 - that the
full board grant the abatement request of penalties and interest of $226.28 (current owed) and adopt the findings and
reasons for this recommendation.

2.08 Request for Abatement of Taxes: Ashley & Bernice Walenty, 6 Glenwood Lane, 028-2-003-000 - that the full board
grant the abatement request of current penalties and interest of $1,021.16 and adopt the findings and reasons for this
recommendation.


 Page 2 of 4
 Full Board of Abatement of Taxes Meeting - Monday, December
 21, 2020. **VIRTUAL MEETING**
 12/21/2020

2.09 Request for Abatement of Taxes: Ana Milizia, 499 South Prospect Street, Unit 1, 054-3-011-009 - that the full board
grant an abatement of taxes, penalties and interest for FY19 and FY20 except for $321.23 in taxes for FY20. Recommend to
abate current interest of $70.01 for FY21 and adopt the findings and reasons for this recommendation.



MOTION by Councilor Stromberg, SECOND by Councilor Pine, to adopt the consent agenda and take the actions
indicated for items 2.01-2.09.



VOTING: unanimous; motion carries.



3. DELIBERATIVE AGENDA

3.01 Request for Abatement of Taxes: Vermont Organization for Jewish Education, 42 Summit Street, 050-1-016-000

Tax Assessor Vickery said that the property is currently owned by the Vermont Organization for Jewish Education (VOJE),
but that it had previously been owned by an individual rabbi on behalf of the organization. He said that VOJE has for a tax
abatement of the full amount of taxes in 2019 plus penalties and interests to date that have not been paid. He added that
the recommendation from the committee is to abate the penalties and interest but not the taxes, and noted that the
property is now currently exempt because it is owned by a religious organization.



Councilor Shannon asked if the City was at fault for the late payment or slow in processing the payment, and why the City
is taking accountability for this. Councilor Paulino said that the City did not do anything wrong regarding interests and
penalties and felt that they went through some complicated procedures, around which the rabbi requested guidance. He
said that the rabbi was in good faith trying to get tax-exempt status.



Councilor Shannon said that most taxpayers operate in good faith unless there are extenuating circumstances or the City is
at fault, and that the City does not typically grant this type of tax abatement.



Councilor Carpenter said it was a complicated transfer of property, which began in March with the rabbi attempting to shift
the property through a lease arrangement and being told by the City Attorney that that would not make the property tax-
exempt. She said that the rabbi asked for the abatement of taxes, and that the Tax Abatement Board thought it would be
reasonable to abate the penalties. City Assessor Vickery said that past practice has been that they would receive tax
exemption at the beginning of the next fiscal year, though they do have the right to appeal to the Board of Tax Abatement
if they feel that it is manifestly unjust. He said that the rabbi did this, and was told that he would not be tax exempt but
that the organization would be, if he transferred it. He was told a lease is not a transfer, and by the time he made a legal
transfer it was November.



Councilor Mason asked if the City Attorney has determined that this property is exempt. Councilor Paulino confirmed that
the property is now exempt. He added that one further factor was that he had owned the property personally for some

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time and had been paying taxes on it.



Councilor Paul asked if there was precedent to abate tax interest and penalties mid-year. Assessor Vickery replied that it
has most likely been brought to the Board before but not sure what they did. The general approach is that they would be
exempt starting the next fiscal year.



MOTION by Councilor Paulino, SECOND by Councilor Carpenter, that the full board grant a partial abatement
request of $2,590.88 due to manifestly unjust as the organization was attempting to obtain religious exemption but
took long time to organize their paperwork and adopt the findings and reasons for this recommendation.



VOTING (by roll call): Councilor Carpenter – aye, Councilor Dieng – nay, Councilor Freeman – nay, Councilor Hanson
– nay, Councilor Hightower – aye, Councilor Mason – nay, Councilor Paul – nay, Councilor Paulino – aye, Councilor
Pine – nay, Councilor Shannon – nay, Councilor Stromberg – nay, City Council President Tracy – nay, Mayor
Weinberger – nay, City Assessor Vickery – nay (3 ayes, 11 nays); motion fails.



4. ADJOURNMENT:



4.01 Motion to adjourn



The meeting adjourned without objection at 10:43 PM.




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