volume 26 • number 3 summer 2009 iaao ...nhaao.org/documents/newsletters/newsletter-2009-3.pdf ·...

ASSESSOR’S EXCHANGE

ASSESSOR’S EXCHANGE IS A QUARTERLY NEWSLETTER PRODUCED FOR THE BENEFIT OF ITS MEMBERS.

WHAT’S INSIDE

Volume 26 • Number 3 www.nhaao.org Summer 2009

IAAO 75th AnniversaryIn 2 0 0 9 , I A AO c e l e b r a t e s 75 years of excellence in mass appraisal and property tax policy and administration. Share in the history and join the celebration! 75th

Anniversary pins are available for order on the product order form on the Web site. 75th Anniversary Scholarship Fund - Financial assistance for educational activities or pursuit of a professional designation.

Upcoming Events• 75th Annual International Conference, September 13-16,

Louisville, Kentucky• Leadership Days, October 9-10, Kansas City, Missouri

AssessorNetAssessorNet is an on-line interactive discussion forum providing you with real answers to your on-the-job questions. Gather insight into today’s most pressing appraisal and assessment

questions and get solutions. It’s like having expert staff on hand to help out with tough issues for FREE!!

1. Log-in to the members-only section of the www.iaao.org using your member ID.2. Click the AssessorNET icon.3. Choose how you’ll receive posts—through e-mail as items are posted; a daily digest; or choose not to receive posts and visit Assessor-NET at your convenience.4. Get in on the discussion with topics including: assessing property owned by religious organization, anchor store valuation, square foot rates, home site/base acre value, personal property appeals, expense ratios for federally assisted apartments, staying in the Appraisal Foundation, using GPS and many more.

Library ServicesGet access to a research library featuring 10,000 volumes of literature and over 600 periodicals, including the latest issues of Fair & Equitable and Journal of Property Tax Assessment & Administration.

Professional DesignationsReceive certification that recognizes professionalism, and competency in matters regarding property appraisal and assessment for property tax purposes.

Members-only Access and DiscountsReceive special rates on publications, text books, technical standards, seminars, and conference registration. Utilize special sections and resources on the IAAO Website including access

CNHA Anniversaries ............................................... 3

2009-2010 Proposed Slate of NHAAO Offi cers .... 3

NHAAO April Meeting Minutes ............................. 4

NHAAO May Meeting Minutes ............................. 7

NHAAO June Meeting Minutes ............................ 9

2009 NHAAO Banquet Registration .................... 11

IAAO Representative CornerBy Dave McMullen

2 ASSESSOR’S EXCHANGE

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to the Library through Memberlink and the Glossary for Property Appraisal and Assessment.

As an IAAO Representative, I have the competitive advantage of being able to offer ½ price memberships to new members! Contact me if you have an interest.

IAAO Representative Corner... continued from front page

For questions or comments regarding IAAO, it programs and benefits, please feel free to contact me at 448-1499 or [email protected].

3SUMMER 2009

2009-2010 PROPOSED SLATE OF NHAAO OFFICERS

OFFICERS President Rex Norman Windham1st Vice President Rosann Maurice Portsmouth2nd Vice President Rick Vincent LebanonTreasurer Mike Hathaway ConcordSecretary Dave Gomez Derry

AT LARGE DIRECTORS Norm Pelletier SalemBob Estey HamptonKaren Marchant LondonderryKathy Temchak ConcordBarbara Chapman Derry AT LARGE ALTERNATES Jim Michaud HudsonDave McMullen LebanonBob Gagne NashuaTim Ballantine KeeneRick Brideau Londonderry COUNTY REPRESENTATIVES

BelknapDirector James Commerford MeredithAlternate Tom Sargent Alton

CarrollDirector Tom Holmes ConwayAlternate Dale Schofield Conway

CheshireDirector Loren Martin WalpoleAlternate Laura Thibodeau Keene

CoosDirector Jason Call WhitefieldAlternate Gary Roberge Colebrook

GraftonDirector Joe Lessard LittletonAlternate Mike Ryan Hanover

HillsboroughDirector Scott Bartlett GoffstownAlternate Dave Cornell Manchester

MerrimackDirector Sue Golden ConcordAlternate Kristen McAllister New London

RockinghamDirector Todd Haywood GreenlandAlternate Angela Silva Seabrook

StraffordDirector Donna Langley DoverAlternate Tom Mullen Rochester

SullivanDirector Norm Bernaiche SunapeeAlternate George Hildum Springfield

AUGUST 1999

William BoatwrightRobert Dix

Beth GallagherTammy Jameson

SEPTEMBER 2001Scott MarshJohn Ryan

SEPTEMBER 2007Jonathan Duhamel

Kristin McAllisterChristina Murdough

CNHA Anniversaries


NEW HAMPSHIRE ASSOCIATION OF ASSESSING OFFICIALS IAAO AFFILIATE BOARD OF DIRECTOR’S MEETING Minutes

APRIL 14, 2009 • LGC Offices, Concord, NH

I. Call to Order/Board Roll Call – President William Ingalls.

II. A Quorum of Members being present (19) the meeting began at 11:15am.

President Ingalls asked for introductions of New Members and or Guests; Hanover, works for Todd Hayward. Gregg Turgis, Appraiser for Nashua.

III. Communications: President Ingalls announced that the Association received a general notice from DRA regarding the upcoming Current Use seminar, contact DRA for further information on this and other upcoming opportunities.

IV. Secretary’s Report: Secretary Gomez presented the minutes from the Annual Membership Meeting held on February 10, 2009. Draft copies were sent to members via ‘list serve’. Karen Marchant moved to accept the minutes of the January Board Meeting, second by Mike Hathaway. President Ingalls called for the vote; 21-0-0 in favor.

V. Treasurer’s Report: Treasurer Hathaway, handed out a copy of the Treasurer’s Report dated April 14th, 2009, and the Income and Expense Statement for January 01, 2009 to April 14th, 2009. All items balanced; there were no large or unusual expenditures, for the month. President Ingalls called for a motion; Rex Norman moved to approve the Treasurer’s Report, seconded by Scott Bartlett, and President Ingalls called for the vote 19-0-0 unanimous in favor.

VI. Committee Reports:

By Laws: No Report Co-Chairs Tim Ballantine & Norm Bernaiche.

Certification: Co Chairs Norm Pelletier & Karen Marchant reported that the committee is nominating Mr. Malcolm Call for Life Membership. President Ingalls called for discussion, there being none, he called for a motion; moved by Scott Bartlett and seconded by Norm Bernaiche to approve Mr. Call as a Life Member. Vote 19-0-0

Also four Certificates for the CNHA – awarded to: Jeremy Gline; Leann Preventa; Gregg Turgis; Rodney Wood. Congratulations to all and welcome to the fold.

Conference: No Report Chair Rosann Maurice-Lentz.

Education: Co-Chairs Rick Brideau & Loren Martin Barbara Chapman reported that State Statutes Part I will be offered June 15th to June 18th. The location will be at the LGC offices here in Concord.

State Statutes Part II will be held in August (please

confirm information/dates) at the Department of Revenue Administration Offices – see NHAAO Website for more information – www.nhaao.org

Friday April 14, 2009, (assumed with DRA, NHAAO Ed Committee and Pres Bill) meeting held to see if a refresher course for State Statutes – hold to a one day seminar/class. Instructors were looking at their material to cut it down, and will be offered next year.

Committee has to look into how existing CNHA’s who may have taken in the past, and did not get certificates, and or can’t find them, would they need to retake SS I &II?

Check website for updated educations offerings – www.nhaao.org.

Election: No Report (Chair Kathy Temchack)

Ethics: No Report Co-Chairs Bob Gagne and Joe.

Finance: No Report Rex Norman, Chair.

Legislation: No Report Co-Chairs (Rick Vincent) and Jim Michaud – most issues have been discussed here today – Rick has been issuing notices of any bill activity – the Legislature is winding down the session. Keep posted on the Association web site.

Newsletter & Technology: Chair Dave McMullen –

web site changes coming – Microsoft is current support – but it needs a redesign, some bugs, clitches, to find new support.

5SUMMER 2009

Articles needed-- DON’T BE SHY, or in the esteemed words of our leader – DON’T BE BASHFULL!

Get those articles in!

Nominating: Chair Scott Bartlett announced he has issued a call for interested candidates for ASB and ESB nominations and elections. Submit your interest through application – all six positions are up for ‘grabs’. Get your applications and résumé’s in.

Publicity: No Report (Chair Sue Golden) Scholarship Ad-Hoc: Chair Donna Langley reminded

everyone about the April 1st application deadline. The Committee has received two applications, they will review and report back at the meeting in May.

VII. Other Reports; Boards and Departments:

DRA: Mr. Stephen Hamilton, the Department is in the process of completing the 2008 Assessment Review reports. They are attempting to streamline the process and they do appreciate our patience and input.

There has been good compliance with USPAP Reporting.

BTLA: Cynthia Brown reports that the BTLA is in the process of updating and or changing their rules in preparation for ‘Rule Making’. They will send out an email when the suggested changes have been reviewed and ready for Public comment. A hearing will be scheduled shortly thereafter. All communities are to receive this email – look for it within the next week or so – call if you do not see the email – it will not include the changes but there will be a link for you to download, etc.

BTLA’s calendar, they are slightly behind, and are trying hard to get cases before them scheduled.

NRAAO: Dave McMullen reminded everyone about the conference to be held in Maryland next month – May. More information regarding the Association at www.nraao.org

IAAO: Dave McMullen reported that the conference this year will be in Louisville KY, and he has been


Minutes, April 14, 2009... continued from page 5

invited as a speaker. Also much going on with IAAO committees - go to the website for activities, etc. www.iaao.org

ASB: No Report (NHAAO Representative Scott Bartlett) ESB report covered much of the goings on to date. Watch for meeting dates, times, and places.

Visit the website – lots going on . . . www.nh.gov/revenue/index.

ESB: Bob Estey, NHAAO Representative – meeting held, discussions included review exemptions and credits, conducted a study, most information checked out, and Statutes seem to direct specifically that Town/Municipalities control this.

What is ESB’s role in sales chasing… let ASB deal with that (as they are attempting to).

Current Use: No Report (Co-Chairs Norm Pelletier and Norm Bernaiche)

Website is, as with above ESB, ASB, the same.

Old Business: There was no Old Business. New Business: No New Business

Adjournment: There being no further business before the Association Annual Meeting, President Ingalls asked for a motion to adjourn the meeting; no objection, 19-0-0, unanimous in favor, the meeting adjourned at 12:55pm.

The Board of Directors will meet on May 12, 2009 at 11am, at the Offices of LGC, 25 Triangle Park Drive, Concord, NH.

BIG NOTE BELOW: (from Your Most Humble Servant (don’t get any ideas!!)) –

PLEASE CELL PHONES OFF AND TAKE SIDE CONVERSATIONS OUT OF THE MEETING ROOM.

Thank You So Much,

Respectfully Submitted:

David N. Gomez, CMA, CNHADavid N. Gomez, CNHA, Secretary (Derry)

7SUMMER 2009


MAY 12, 2009 • LGC Offices, Concord, NH



President Ingalls asked for introductions of New Members and or Guests; None being announced.

III. Communications: President Ingalls announced that the Association received a general notice from IAAO in regard to State/County Associations participating in their 75th Anniversary celebration by creating some kind of information board about their local Association(s). President Ingalls will post something on the Listserv and hope someone will come forward with ideas and working on same.

IV. Secretary’s Report: Secretary Gomez presented the minutes from the Annual Membership Meeting held on April 14, 2009. Draft copies were sent to members via ‘list serve’. President Ingalls called for the vote;

V. Treasurer’s Report: Treasurer Hathaway, handed out a copy of the Treasurer’s Report dated May 12th, 2009, and the Income and Expense Statement for January 01, 2009 to May12th, 2009. All items balanced; there were no large or unusual expenditures, for the month. President Ingalls called for a motion; Rex Norman moved to approve the Treasurer’s Report, seconded by Norm Pelletier, and President Ingalls called for the vote 12-0-0 unanimous in favor.


By Laws: No Report (Co-Chairs Tim Ballantine & Norm Bernaiche

Certification: No Report (Co Chairs Norm Pelletier & Karen Marchant)

Conference: No Report (Chair Rosann Maurice-Lentz)

Education: In the absence of Co-Chairs Rick Brideau & Loren Martin Barbara Chapman reported that the 2009 Assessing Summer School July 27 – 31st held at the DRA Offices on Pleasant Street, Concord.

State Statutes Part II will be offered August 17th through the 20th at the Offices of the DRA, Pleasant Street, Concord.

The Courses are posted on the web site www.nhaao.org


Ethics: No Report (Co-Chairs Bob Gagne and Joe Lessard)

Finance: No Report (Chair Rex Norman

Legislation: No Report (Co-Chairs Rick Vincent & Jim Michaud)

Newsletter & Technology: No Report (Chair Dave McMullen)

As usual Articles are needed – DON’T BE SHY, or in the esteemed words of our leader – DON’T BE BASHFULL!


Nominating: No Report (Chair Scott Bartlett)

Publicity: No Report (Chair Sue Golden)

Scholarship Ad-Hoc: Chair Donna Langley report that the Committee met and awarded to two applicants $750. The applicants are; Jeffrey Martin, and Catherine Sodini. Their High Schools have been notified and the award will be announced at the ceremonies at each school June 11th and June 2nd respectively.

VII. Other Reports; Boards and Departments:

DRA: No Report (Mr. Stephen Hamilton, Property Appraisal Director)

BTLA: No Report (Cynthia Brown) President Ingalls received an email from Ms. Terry Walker, Board Appraiser, and reported; – majority of forms are available for fill in the blank – the can be printed, but not saved – and remaining forms are in the process of being modified, and 2) Board is in the process of revising their Rules. Please attend the hearing at the Board’s Offices – June 8th, Pleasant Street, Concord, or submit written comment if desired.

NRAAO: No Report (Chair, Dave McMullen) web

address www.nraao.org


IAAO: No Report (Chair, Dave McMullen) go to the website for activities, etc. www.iaao.org

ASB: No Report (NHAAO Representative Scott Bartlett)


ESB: No Report (Bob Estey)

Website as above, see ASB report section.

Current Use: Co-Chairs Norm Pelletier and Norm Bernaiche reported that the Board has discussed a possible meeting at the end of May, and or notice of a meeting to come.

Website is, as with above ESB, ASB, the same.

Old Business: There was no Old Business. Mike Hathaway and President Ingalls discussed the specifics on renting a storage area for Association files and equipment. Yearly rental for a 5x15 $900, 5x5 $561, 5x10 $671, these units are climate controlled. A question of having insurance on the unit and contents was asked.

Discussion ensued; President Ingalls called for a motion – Norm Bernaiche moved that the Association rent a 5x10 unit, seconded by Karen Marchant. Further

Minutes, May 12, 2009... continued from page 7

discussion on the subject followed, President Ingalls called for the vote; unanimous in favor, 12-0-0.

New Business: No New Business.

Adjournment: There being no further business before the Association Board of Directors Meeting, President Ingalls asked for a motion to adjourn the meeting; no objection, 12-0-0, unanimous in favor, the meeting adjourned at 12:25pm.

The Board of Directors will meet on June 9, 2009 at 11am, at the Offices of LGC, 25 Triangle Park Drive, Concord, NH.

BIG NOTE from Your Most Humble Servant (don’t get any ideas!!) –

PLEASE, CELL PHONES OFF AND TAKE SIDE CONVERSATIONS OUT OF THE MEETING ROOM.

Thank You So Much,


David N. Gomez, CMA, CNHA David N. Gomez, CNHA, Secretary (Derry)

9SUMMER 2009


JUNE 9, 2009 • LGC Offices, Concord, NH



President Ingalls asked for introductions of New Members and or Guests; None being announced.

III. Communications: President Ingalls announced that Bob Estey has left Hampton, but is still with us as the Assessor in New Durham. Bob announced that Kevin Wheeler is the Assistant in Hampton (we met Kevin a few meetings ago).

IV. Secretary’s Report: Secretary Gomez presented the minutes for the Board Meetings of March, April, and May 2009. Draft copies were sent to members via ‘list serve’. The April minutes are to be corrected to reflect that there is no Committee for ASB and ESB, therefore listing them as such with Chair/Co Chair is incorrect – the minutes will be corrected and the change will be made moving forward. Also, for the record at the April, meeting Mr. Jack McCarthy was introduced as a new member working for Todd Hayward. Scott Bartlett made a motion to approve all minutes as presented and corrected, Seconded by Norm Bernaiche, President Ingalls called for the vote; unanimous in favor 17-0-0.

V. Treasurer’s Report: Treasurer Hathaway, handed out a copy of the Treasurer’s Report dated June 9th, 2009, and the Income and Expense Statement for January 01, 2009 to June 9th, 2009. All items balanced; there were no large or unusual expenditures, for the month. President Ingalls called for a motion; Scott Bartlett moved to approve the Treasurer’s Report, seconded by Karen Marchant, President Ingalls called for the vote 17-0-0 unanimous in favor.


By Laws: Co-Chair Norm Bernaiche announced that the recent amendments have been published, and requested that a vote be taken at the September Board Meeting. President Ingalls entertained a motion to adopt those changes. Motion was made by

Bob Gagne and Seconded by Norm Pelletier; vote; unanimous in favor 17-0-0.

Certification: No Report (Co Chairs Norm Pelletier

& Karen Marchant) Conference: No Report (Chair Rosann Maurice-Lentz)

Education: Co-Chair Rick Brideau reported that the Conference education schedule will be developed over the summer and results/report will be given at the September Board Meeting. State Statutes II August 17th to the 20th at DRA Offices, summer school will be held at the DRA Offices, July 27 – 31st Pleasant Street, Concord.

The Courses are posted on the web site www.nhaao.org


Ethics: No Report (Co-Chairs Bob Gagne and Joe Lessard) (Committee is at full complement of membership with new member Rick Vincent).

Finance: No Report (Chair Rex Norman

Legislation: No Report (Co-Chairs Rick Vincent & Jim Michaud)

Newsletter & Technology: Chair Dave McMullen reported that Jon Duhamel is assuming more and more of the responsibilities. Web site has changed – the look and new items. Committees will be able to post issues, events, Secretary’s minutes. Dave is working on a new ‘Member login’, for member’s only areas, etc. for edits of their own content, etc.

Reasons for change – technology has changed, new software, free, learning curve is huge. As Dave develops the site he will be back, reiterate options and have Board vote on them.

As usual Articles are needed – DON’T BE SHY, or in the esteemed words of our leader – DON’T BE BASHFULL!



Nominating: Chair Scott Bartlett reported that the Committee is working on the 2010 Slate of Officers and Board Members. Also the Committee, through Scott is still seeking names for all the ASB and ESB seats. All are up for appointment this year.

There will be a special meeting of Officers and Board Members in July to select and nominate ASB and ESB representatives for two year terms, to the Governor’s Office. The date will be announced and noticed to the Officers and Board by mail and or phone/email.

Nominations for the Slate needs to be into the next Newsletter, and must be submitted by July 14th.

Publicity: No Report (Chair Sue Golden)

Scholarship Ad-Hoc: No Report (Chair Donna Langley VII. Other Reports; Boards and Departments:

DRA: No Report (Mr. Stephen Hamilton, Property Appraisal Director)

Minutes, June 9, 2009... continued from page 9

BTLA: No Report (Cynthia Brown)

NRAAO: No Report (Dave McMullen) Karen Marchant was awarded the Sherry Vermilya Award from the State of New Hampshire. Note NHAAO will host the conference in 2015.

Web address www.nraao.org

IAAO: No Report (Dave McMullen) go to the website for activities, etc. www.iaao.org

ASB: No Report (NHAAO Representative Scott Bartlett)


ESB: No Report (NHAAO Representative Bob Estey)

Website as above, see ASB report section.

Current Use: No Report (Norm Pelletier and Norm Bernaiche)

11SUMMER 2009

On THURSDAY night November 19, 2009 we will get to-gether once more for an evening of fun, fellowship and award presentations to deserving fellow Assessors.

COME JOIN US ON THIS SPECIAL NIGHT AT…

Website is, as with ASB, ESB, the same. Old Business: There was no Old Business.

New Business: President Ingalls called on all Officers, Board Members and Committee Chairs to bring all materials they wish to store in the storage unit; this would include current items and archival items of all kinds to the next meeting – September 14th.

Adjournment: There being no further business before the Association Board of Directors Meeting, President Ingalls asked for a motion to adjourn the meeting; no objection, 17-0-0, unanimous in favor, the meeting adjourned at 12:05pm.

The Board of Directors will meet on September 14, 2009 at 11am, at the Offices of LGC, 25 Triangle Park Drive, Concord, NH.

BIG NOTE from Your Most Humble Servant (don’t get any ideas!!) –

PLEASE, CELL PHONES OFF AND TAKE SIDE CONVERSATIONS OUT OF THE MEETING ROOM.

Thank You So Much,


David N. Gomez, CMA, CNHADavid N. Gomez, CNHA, Secretary (Derry)

Please indicate how many of:

______ Roast Prime Rib Choice 12 ounce cut with au jus

______ Lasagna Vegetarian Style

______ Haddock Neopolitan Fresh haddock fi llet baked with Garlic Butter, Diced Tomatoes & Sweet Basil, topped with Mozzarella Sauce

______ Chicken Parmesan Breaded chicken breast baked in

marinara, topped with melted mozzarella, served with choice of

penne or linguine

2009 NHAAO BANQUET Please complete and return by November 2, 2009, with a CHECK (made payable to NHAAO) to:

City of PortsmouthAttn: Rosann Maurice-Lentz, City Assessor

1 Junkins, Ave.Portsmouth, NH 03801

Dinner includes: two complimentary drink tickets, appetizer, salad, rolls, entree with vegetable and starch, dessert and coff ee.

FRATELLO’S RISTORANTE155 Dow Street, ManchesterAmoskeag RoomSocial Event 6:00 - 7:30Dinner at 7:30

NAME: ____________________________________________________

GUEST: ____________________________________________________

COMMUNITY/FIRM: ________________________________________

___________________________________________________________

TELEPHONE: ______________________________________________

ADDRESS: _________________________________________________

STATE: ______________________ ZIP: _________________________

Enclosed is a check (made payable to NHAAO) in the amount of $_______@ $35.00 per person

Please order banquet tickets in advance to guarantee seating as no tickets will be sold at the door.

(Any questions please call Rosann Lentz at 610-7212 or e-mail: [email protected])

PLEASE CHECK YOUR LATEST NEWSLETTER MINUTES OR OUR WEBSITE (www.nhaao.org) FOR ANY CHANGES

NEW HAMPSHIRE ASSOCIATION OF ASSESSING OFFICIALS

ASSESSOR’S EXCHANGE

NH Association of Assessing Offi cialsc/o NH Local Government CenterPO Box 617Concord, NH 03302

Return Service Requested

NH Association of Assessing Offi cialsc/o NH Local Government CenterPO Box 617Concord, NH 03302

Return Service Requested

2009 Tentative Meeting SchedulePlace: New Hampshire Local Government Center 25 Triangle Park Drive Concord, NH 03302

Time: Committee Meetings: 9:00 AM - 10:00 AM Education Meeting: 10:00 AM - 11:00 AM Business Meeting: 11:00 AM - 1:00 PM

Dates: Tuesday, Jan 13 Tuesday, Feb 10 Tuesday, Mar 10** Tuesday, Apr 14 Tuesday, May 12 November 18-20 – Conference December 8 (Committee Chairs/Board Meeting)

* Meeting will take place only if needed **Tentative at DRA, 109 Pleasant Street, Concord

Assessor’s Exchange is a quarterly newsletter produced for the benefit of its members.

Closing dates for the submission of articles for print are: January 11th (Feb. Issue) July 11th (Aug. Issue) April 11th (May Issue) October 11th (Nov. Issue)

How to reach Assessor’s Exchange: Jon Duhamel, Laconia 527-1268 [email protected]

Visit our home page at: www.nhaao.org

Advertisements appearing in the publication are paid advertisements and do not imply endorsement by the association of the products or services advertised.

The statements made or views expressed by authors in the Assessors Exchange do not necessarily represent a policy position of the New Hampshire Association of Assessing Officials.

Copyright © 2009 New Hampshire Association of Assessing Officials. All rights reserved. Reproduction of material appearing in Assessor’s Exchange™ is forbidden without written permission.

Tuesday, Jun 9 Tuesday, July 14* Tuesday, Aug 11* Tuesday, Sept 8 Tuesday, Oct 13

volume 26 • number 3 summer 2009 iaao ...nhaao.org/documents/newsletters/newsletter-2009-3.pdf ·...

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