November 15, 2021 meeting

Chair Dalton called the meeting to order at 6:15 p.m. He announced that the meeting was being recorded for cable television telecast.

6:15 p.m. Public hearing under provisions of Massachusetts General Laws, Chapter 40, Section 56, for allocation of the local property tax levy among the five property classes, as defined in Section 2-A of Massachusetts General Laws, Chapter 59, for the fiscal year 2022 beginning July 1, 2021.

The public hearing was duly posted and advertised. Chair Dalton declared the public hearing open.

Assessing Manager Meredith Stone and members of the Board of Assessors attended. Ms. Stone will make a presentation on tax classification. Assistant. Town Administrator Bob Curtin made remarks about the shift factor options and the impact of the recent school project debt exclusion on the tax rate.

Ms. Stone explained the impact of the revaluation process this year, as required every five years by the state Department of Revenue. Patriot Property Services conducted to property value appraisal for the Town. She reviewed the legal requirements of the property classification period. She said assessed values reflect sales data from 2020, as the values are those of January 1, 2021. She also reviewed the total valuation of the Town and the breakdown by class, as well as the new growth realized through improvements to existing properties and new development. She said that new growth revenue peaked during the development of Market Street and has since leveled off.

She reviewed the calculation of the maximum tax levy limit, based on the previous year’s levy, the 2.5 percent increase allowed under state law, plus new growth and excluded debt.

Mr. Curtin reviewed the options the Board has to shift the tax burden from residential property owners to commercial property owners. In previous years, the Select Board has set the shift factor to equalize the percentage increase in the average tax bills for both residential and commercial properties. Since in recent years, residential property has appreciated at a higher rate than commercial property, this has resulted in a larger shift factor each year. Due to the extreme gap in the appreciation of residential properties (12 percent) as compared to commercial properties (4 percent), even the maximum shift allowable under the state guidelines of 1.50 will not equalize the percentage increase. He said that in future years, the Board can petition to increase the shift factor to an amount as high as 1.75 percent. This would require Department of Revenue approval.

The maximum shift of 1.50 would result in a tax increase of 5.76 for the average residential property owner and 3.44 percent from the average commercial taxpayer. These high percentage increases are due to the impact of the Proposition 2-1/2 debt exclusion for the elementary school addition projects, which increased the average tax bill by about 1.9 percent.

Mr. Curtin also said that almost all surrounding and comparable communities have reached the 1.5 threshold and are now at the 1.75 shift. Many of these communities are suburban communities with significant commercial sectors, like Lynnfield. Many small towns without significant commercial development still do not classify the rate and have a single tax rate for commercial and residential payers.

Ms. Stone reviewed the allocation of spending by function. She also explained the exemption programs available to the Board. The small commercial exemption, which shifts some of the burden off the owners of certain commercial properties which house only businesses of 10 or fewer employees.

The open space exemption, which allows exemptions for open space. Lynnfield has never accepted any of these three programs.

No motion is necessary unless the Board wishes to adopt these programs.

Chair Dalton asked if there was anyone attending who wished to be heard. No one wished to speak. Chair Dalton recapped the discussion and said he favors the maximum shift of 1.5. Mr. Crawford agreed that the Board should do what it can to lighten the burden of the homeowner as possible. Mr. Connell said he agrees and has reviewed the matter and the historical data and decisions of past boards.

MOTION by Mr. Crawford, duly seconded by Mr. Connell I move that the Board vote to adopt the residential shift factor of 1.50. Vote was unanimous.

The Board can also at this time decide to adopt any of three allowed exemption programs:

The residential exemption, which is generally adopted by communities with a large number of vacation properties and rental properties.

The small commercial exemption, which shifts some of the burden off the owners of 

certain commercial properties which house only businesses of 10 or fewer employees.

The open space exemption, which allows exemptions for open space. Lynnfield has never accepted any of these three programs.

No motion is necessary unless the Board wishes to adopt these programs. No Board member wished to make a motion.

MOTION by Mr. Crawford, duly seconded by Mr. Connell: I move that the public hearing on tax classification be closed. Vote was unanimous.

6:30 p.m. Public hearing under provisions of Massachusetts General Laws,  Chapter 61B,for consideration of purchase or conveyance of the right to  purchase a parcel of vacant land located off Main Street containing 20  acres +/- and shown on Town of Lynnfield Tax Assessor’s Map as Map 8,  Parcel 1325, and Map 8, Parcel 1488, which lists the property as containing  approximately 35,208 feet, which includes access to Main Street, Lynnfield,  and further described in the Quitclaim Deed dated December 21, 2008 and  recorded on January 20, 2009 at Essex South Registry of Deeds in Book  28255, Page 254

The hearing has been duly posted and advertised.

Chair Dalton said the Board has indicated its intention to assign the right to purchase to property to Greenbelt, with the Town obtaining a conservation easement from Greenbelt. The intent is to vote to assign this right once the legal documents have been agreed upon by the Town and Greenbelt.

Chair Dalton declared the public hearing open and asked for public comment.

Resident Patricia Campbell said this is a fantastic opportunity to preserve 20 acres with 3000 trees off upper Main Street. She said $2.7 million is a bargain for this land, and that the state will contribute $1.6 million, with additional federal funds and Essex Greenbelt funds. She said she has contributed toward the Essex Greenbelt fund for this purpose and challenged others to do so. She said this will contribute to climate resiliency, keep the temperature lower and the air clean, preserve animal habitat and protect the Ipswich River watershed and the character of Lynnfield. She said this effort sets a good example for youth.

Attorney Jill Mann, representing the property owner, the Richardson family, said she was in attendance with family members and are here to answer any questions.

Chris LaPointe of Essex County Greenbelt thanked the Board and Town staff for the opportunity to present a plan to protect this property. He said there is a path forward with a fiscally responsible funding plan. If the Town assigns the right of first refusal to Essex Greenbelt6, it will take responsibility for maintaining the property and will grant the Town a conservation easement for which the Town will use its available funds. Chair Dalton thanked Mr. LaPointe and Essex Greenbelt for its work on this issue.

Chair Dalton said that for legal reasons, the Board cannot close the hearing until all relevant documents are ready for execution.

MOTION by Mr. Crawford, duly seconded by Mr. Connell I move that the public hearing be adjourned to November 29 at 6:00 p.m. Vote was unanimous.

Use of Facilities:

a. South Fire lot, Boy Scouts Pack 48 popcorn sale, November 21, 2021

MOTION by Mr. Crawford, duly seconded by Mr. Connell I move that the Board vote to approve the use of the South Fire lot by Boy Scouts Troop 48 on November 21, 2021.

Possible executive session under MGL Chapter 30A, Section 21 (a) (2): To conduct strategy sessions in preparation for negotiations with nonunion personnel or to conduct collective bargaining sessions or contract negotiations with nonunion personnel.

MOTION: I move that the Board vote to enter executive session under MGL Chapter 30A, Section 21 (a) (2): To conduct strategy sessions in preparation for negotiations with nonunion personnel or to conduct collective bargaining sessions or contract negotiations with nonunion personnel.

A roll call vote is required.

Possible executive session under MGL Chapter 30A, Section 21 (a) (3): To discuss strategy with respect to collective bargaining or litigation if an open meeting may have a detrimental effect on the bargaining or litigating position of the public body and the chair so declares.

MOTION by Mr. Crawford, duly seconded by Mr. Connell I move that the Board vote to enter executive session under MGL Chapter 30A, Section 21 (a) (3): To discuss strategy with respect to collective bargaining as an open meeting may have a detrimental effect on the bargaining position of the public body.

Roll call vote: Mr. Crawford – yes; Mr. Connell – yes; Chair Dalton – yes.

Possible executive session under MGL Chapter 30A, Section 21 (a) (3): To discuss strategy with respect to litigation if an open meeting may have a detrimental effect on the bargaining or litigating position of the public body and the chair so declares.

MOTION by Mr. Crawford, duly seconded by Mr. Connell I move that the Board vote to enter executive session under MGL Chapter 30A, Section 21 (a) (3): To discuss strategy with respect to litigation, to wit the Tetreault case, as an open meeting may have a detrimental effect on the bargaining position of the public body.

Roll call vote: Mr. Crawford – yes; Mr. Connell – yes; Chair Dalton – yes.

The chair declared the Board does not intend to resume public session.

The Board entered executive session at 6:48 p.m. and adjourned at 7:39 p.m.