The Sullivan Report

         ASSESSING

                         9/13/13

City of Claremont's Objection to Motion to Reconsider

City of Claremont's Objection to Motion for Clarification

Judge Tucker's Latest Ruling

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                         9/3/13

Judge Brian Tucker's Ruling

Motion To Reconsider

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                        7/5/11

Claremont Mill Redevelopment LLC Petition For Abatement of Taxes Filing

City of Claremont's Response

Sugar River Mills Redevelopment LLC Petition For Abatement Of Taxes Filing

 

City of Claremont's Response

G.B. Upton Trust Petition for Abatement of Taxes Filing

City of Claremont's Response

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                         6/18/10

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                         4/2/10

Posting # 1

Posting # 2

Claremont City Solicitor Jane Taylor's first denial that the information exists.

Taylor's second denial.

Receipt of Overlay Account Disbursements listing all the property abatements paid by the City of Claremont in 2009 by property owner and the amount paid.

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                         8/31/09

 

HOUSING SUB-COMMITTEE MINUTES

RESPONSE FROM PORTSMOUTH NH

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                         8/24/09

BOND REPAYMENT SCHEDULE

DEMAND NOTE

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                         8/22/09

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                         8/20/09

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                         8/17/09

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                         8/16/09

CITY OFFICIALS

CITY STAFF &

POLICE COMMISSIONERS

PLANNING BOARD MEMBERS

SCHOOL OFFICIALS

CDA MEMBERS

COUNTY OFFICIALS

WELL KNOWN CLAREMONT CITIZENS

COMMERICAL PROPERTIES

DOWNTOWN PROPERTIES

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                       7/29/09

2009 Claremont Property Assessments

City Manager & City Council

Top City Staff & Police Commissioners

Planning Board Members

CDA Members

School Officials

Sullivan County Officials

Well Known Claremont Citizens

Commercial Properties

Downtown Claremont Properties

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                        7/6/09

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THE 59 NH COMMUNITIES THAT HAVE A HIGHER PROPERTY TAX BURDEN THAN CLAREMONT USING THE 2008 PROPERTY TAX RATE AS A COMPARISON.

ANNUAL PROPERTY TAX BURDEN FOR ALL NH COMMUNITIES USING THE 2008 PROPERTY TAX RATE AS A COMPARISON.

THE 79 NH COMMUNITIES THAT HAVE A HIGHER PROPERTY TAX BURDEN USING THE 2007 EQUALIZED TAX RATE AS A COMPARISON.

ANNUAL PROPERT TAX BURDEN FOR ALL NH COMMUNITIES USING THE 2007 EQUALIZED PROPERTY TAX RATE AS A COMPARISION.

2007 COMPARATIVE EQUALIZED PROPERTY TAX RATES & RANKINGS OF ALL NH COMMUNITIES. SOURCE: NH DEPARTMENT OF REVENUE.

NOTE: RANKINGS RANGE FROM 1 BEING THE LOWEST TAX RATE TO 216 WHICH IS THE HIGHEST TAX RATE; CLAREMONT RANKS 215!).

DUE TO THE SMALLNESS OF THE TYPE HERE IS THE LINK TO THE FULL REPORT WHICH WILL BE EASIER TO READ. THESE CHARTS APPEARS ON PAGES 118 - 123.

        LINK TO 2008 NH DRA REPORT

                NH COMMUNITIES

          RANKED BY POPULATION

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                      1/12/09

  IMPORTANT INFORMATION

FOR CLAREMONT TAXPAYERS!

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                      6/27/08

A copy of Claremont's MS-1 Form for 2007 can be found at the bottom of this webpage with MS-1 Forms from 2002 through 2006. __________________

                        6/16/08

Sullivan County Annual Median Price Chart

Sullivan County First Qtr. Median Price Chart

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                       6/13/08

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                       1/11/08

LINK TO VISION'S CLAREMONT PROPERTY ASSESSMENT DATABASE

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THE PROPERTY ASSESSMENT FOR THE CONDO OF

CLAREMONT CITY MANAGER GUY SANTAGATE HAS

BEEN CHANGED! BELOW ARE TWO TAX CARDS

PURCHASED AT THE CLAREMONT ASSESSING

OFFICE. THE FIRST ONE WITH A PRINT DATE

OF SEPTEMBER 18, 2006 (WHICH WAS AFTER ALL

THE NEW ASSESSMENTS WERE SET AND THE NEW

INFORMATION PLACED ON THE NEWLY REVISED

TAX CARDS) SHOWS THE ASSESSED VALUE FOR

THE MANAGER'S CONDO WENT FROM $122,400 UP

TO $128,800, AN INCREASE OF ONLY $6,400.

THE SECOND CARD WITH A PRINT DATE OF

NOVEMBER 30, 2006 SHOWS THAT THE APPRAISED

VALUE HAS CHANGED AGAIN FROM $128,800 UP

TO $130,100, AN INCREASE OF $1,300.

WHAT CHANGED?  THE CONSTRUCTION GRADE

WENT FROM A GRADE 5 C TO A GRADE 6 C+. ALL

THE UNIT COSTS LISTED IN THE "BUILDING SUB-

AREA SUMMARY SECTION" ON THE TAX CARD WENT

UP, INCREASING THE UNDEPRECIATED VALUE OF

THE PROPERTY  FROM $140,045 UP TO $151,248

(AN INCREASE OF $11,203). THE DEPRECIATION

PERCENTAGE WAS RAISED FROM 8% UP TO 14%,

WHICH DROPPED THE NEW ASSESSED VALUE

DOWN TO $130,100. ACCORDING TO THE TAX

CARDS, ALL THIS WAS DONE WITHOUT A PHYSICAL

INSPECTION OF THE PROPERTY. (THE

VISIT/CHANGE HISTORY SECTION OF THE TAX

CARD HASN'T CHANGED). SINCE PROPERTY

ASSESSMENTS BY LAW ARE SUPPOSED TO REFLECT

VALUES AS OF APRIL 1ST OF THE CURRENT YEAR

AND THE PROPERTY VALUATION FOR THE

CITY MANAGER'S CONDO WAS ALREADY CHANGED

FOR 2006, WHY WAS IT CHANGED FOR A SECOND

TIME? HAVE OTHER CONDO'S BEEN SCRUTINIZED

AND CHANGED AS WELL?

                      ORIGINAL TAX CARD

                            REVISED TAX CARD

THE EAGLE TIMES' NOV. 15TH HEADLINE ARTICLE

ENTITLED "TAX RATE DOWN, BUT BIGGER BILLS

AHEAD" REGARDING THE CHARLESTOWN NH TAX

CLAIMS THAT CHARLESTOWN RESIDENTS ARE IN

THE SAME BOAT WITH CLAREMONT RESIDENTS.

THE FACTS HOWEVER PROVE THE EXACT OPPOSITE.

HERE'S A COPY OF A LETTER I SUBMITTED TO THE

EAGLE TIMES ON NOV. 15 TH.

CHART DEPICTING CHARLESTOWN NH PROPERTY

TAX BILL OVER THE PAST 2 YEARS FOR PROPERTY

ASSESSED AT $100,000 & $150,000 BACK IN 2005,

WITH BOTH PROPERTIES ASSESSMENT INCREASED

BY 36% IN 2006.

DISCREPANCY DISCOVERED BETWEEN WHAT THE

CITY ASSESSOR REPORTED AS ACREAGE REMOVED

FROM CURRENT USE TO THE NH DEPARTMENT OF

REVENUE ADMINISTRATION AND WHAT IS

RECORDED AT THE SULLIVAN COUNTY REGISTRY

OF DEEDS. SINCE THE CITY IS SUPPOSED TO BE

COLLECTING 10% OF THE FULL VALUE OF LAND

THAT IS REMOVED FROM CURRENT USE, AND A

LARGE PERCENTAGE OF THAT ACREAGE WAS NEVER

REPORTED ON CLAREMONT'S MS-1 FORMS SENT TO

THE NH D.R.A.,  IS THAT MONEY BEING

COLLECTED?

ACCORDING TO CLAREMONT'S 2005 MS-1

DOCUMENT THERE WAS 197.5 LESS ACRES IN

CURRENT USE THAN IN 2004, YET CLAREMONT

ASSESSOR DAVID MCMULLEN ONLY REPORTED

THAT 8.4 ACRES HAD ACTUALLY BEEN REMOVED

FROM CURRENT USE. WHY DIDN'T HE REPORT THE

OTHER 189.1 ACRES AS HAVING BEEN REMOVED?

DID HE COLLECT THE CHANGE IN USE TAX WHICH

IS EQUAL TO 10% OF THE FULL UNDISCOUNTED

VALUE OF THE LAND FOR THOSE 189.1 ACRES?

ACCORDING TO CLAREMONT'S 2006 MS-1 FORM

THE AMOUNT OF LAND USE CHANGE TAX THE CITY

OF CLAREMONT COLLECTED FOR THE ENTIRE YEAR

OF 2005 WAS ONLY $8,000. WHAT DO YOU THINK?

    TWO KEY NUMBERS REGARDING LAND IN

CURRENT USE HAVE BEEN RADICALLY SHIFTING.

THE TOTAL NUMBER OF ACREAGE RECEIVING THE

20% RECREATION ADJUSTMENT WENT FROM 1,202

ACRES IN 2004 TO 7,698 ACRES IN 2005 AND THEN

DROPPED DOWN TO 2,123 ACRES IN 2006. THE

OTHER KEY NUMBER RADICALLY SHIFTING IS THE

TOTAL NUMBER OF PARCELS IN CURRENT USE,

WHICH WENT FROM 272 PARCELS IN 2004 UP TO

481 PARCELS IN 2005 AND THEN PLUMMETED

DOWN TO 266 PARCELS IN 2006. THAT'S A DROP

OF 215 PARCELS AND YET MR. MCMULLEN

ONLY REPORTED 42.52 ACRES AS BEING REMOVED

FROM CURRENT USE IN 2006. SINCE THERE

WEREN'T ENOUGH LOT LINE CHANGES BROUGHT

BEFORE THE CLAREMONT PLANNING BOARD TO

ACCOUNT FOR ALL OF THESE PARCELS REMOVED

FROM CURRENT USE, THAT'S AN AVERAGE OF ONLY

0.1978 ACRES PER PARCEL REMOVED.  

           DOES THAT SOUND RIGHT TO YOU?

MR. MCMULLEN CHANGED THE ORIGINAL

ASSESSED VALUE OF THE DOWNTOWN T.I.F.

PROPERTIES FROM $10,255,900 IN 2004 UP TO

$16,148,600 IN 2005 AND NOW MR. MCMULLEN

HAS DROPPED THE ASSESSED VALUE DOWN TO

$10,744,800 IN 2006. WHAT'S GOING ON HERE?

SINCE 2003 (WHICH WAS THE YEAR THE CITY-

WIDE REASSESSMENT WAS DONE WITH THE G.I.S.

SYSTEM, THAT SHOULD HAVE MADE THE

MEASUREMENTS THE MOST ACCURATE EVER)

CLAREMONT HAS SOMEHOW LOST 450 ACRES.

             HOW IS THAT EVEN POSSIBLE?

IS SOMEONE (OR SEVERAL SOMEONE'S) GETTING A

FREE RIDE THAT EVERYONE ELSE IS PAYING FOR?

NEW 2006 PROPERTY ASSESSMENTS FOR THE

    CITY MANAGER & THE CITY COUNCILORS

CLAREMONT CITY ASSESSOR DAVID MCMULLEN

STATED AT THE JULY 12TH COUNCIL MEETING

THAT COMMERCIAL & INDUSTRIAL PROPERTY WAS

CURRENTLY ASSESSED AT 93%, MEANING THAT

THESE ASSESSMENTS DIDN'T NEED TO BE RAISED.

(WHICH IS STRANGE SINCE REAL ESTATE IS

GOING UP EVERYWHERE). HOWEVER ACCORDING

TO CLAREMONT'S 2006 MS-1 (THAT WAS SIGNED &

SUBMITTED BY MR. MCMULLEN) OUR CITY

ASSESSOR INCREASED THE OVERALL CITYWIDE

ASSESSMENTS ON COMMERCIAL & INDUSTRIAL

PROPERTIES BY 15%, WHICH IS OVER $22

MILLION.  THE CHART BELOW LISTS 13

COMMERCIAL & INDUSTRIAL PROPERTIES

LOCATED THROUGHOUT THE CITY. MANY SAW NO

INCREASE IN THEIR ASSESSMENT, MEANING THAT

THESE PROPERTY OWNERS WILL SEE THEIR

PROPERTY TAX BILL GO DOWN. HOWEVER OTHER

PROPERTIES WENT UP. COMPETITIVE COMPUTERS

ON NORTH STREET WENT UP BY 36%. THE MARKET

BASKET MALL INCREASED BY 7%, THE K-MART

MALL BY 9%, WHEREAS WALMART'S ASSESSMENT

WENT DOWN BY 2% FOR A TOTAL OF $185,000.

SINCE MR. MCMULLEN INCREASED OVERALL

CITYWIDE COMMERCIAL & INDUSTRIAL PROPERTY

ASSESSMENTS BY 15% AND OF THE 13

PROPERTIES LISTED ON THE CHART BELOW ONLY 3

PROPERTIES HAD THEIR ASSESSMENTS INCREASE

BY 15% OR MORE, IT SUGGESTS THAT MANY

PROPERTIES THAT MR. MCMULLEN INCREASED THE

ASSESSMENT ON HAD TO BE HIGHER THAN 15% TO

MAKE UP FOR ALL THE PROPERTIES WHOSE

ASSESSMENTS REMAINED UNCHANGED OR

DROPPED LIKE WALMART'S.

               WONDER WHO THEY ARE?

 2006 ASSESSMENT OF THE WAY SCHOOL CONDO

PROPERTY INCREASED BY 178%. SINCE THIS IS

SUPPOSED TO REFLECT THE VALUE AS OF

APRIL 1 ST 2006 AND MOST OF THE REHAB TOOK

PLACE AFTER THAT, JUST IMAGINE HOW MUCH

MORE MR. MCMULLEN WILL ASSESS THIS

PROPERTY FOR IN 2007. (ASSUMING HE IS STILL

HERE BY THEN)

  ASSESSED VALUATION CHANGES BY PROPERTY

            CLASSIFICATIONS 2002 - 2006

                  CLAREMONT'S 2006 MS-1

NEW 2006 PROPERTY ASSESSMENTS FOR THE

  CITY MANAGER & THE CITY COUNCILORS.

          TOTAL PROPERTY ASSESSMENT

           CITY COUNCILOR'S LAND ASSESSMENT

DIFFERENCE BETWEEN WHAT CITY MANAGER & CITY

COUNCILORS PROPERTY ASSESSMENTS INCREASED AND
WHAT CLAREMONT CITY ASSESSOR DAVID MCMULLEN

SAID RESIDENTIAL PROPERTIES HAD TO BE INCREASED.

 PERCENTAGE CLAREMONT PROPERTY IS UNDERVALUED

                                ACCORDING TO

         CLAREMONT ASSESSOR DAVID MCMULLEN

 CLAREMONT CITY ASSESSOR DAVID MCMULLEN'S

2006 REVALUATION PRESENTATION FROM THE

OFFICIAL CLAREMONT CITY COUNCIL JULY 12 TH

               2006 MEETING MINUTES.

    THE TAX CARD FOR MY HOUSE WITH THE

          NEW 2006 PROPERTY ASSESSMENT

                 43% OVERALL INCREASE

        LAND ASSESSMENT 99% INCREASE

HOW MUCH DID CITY OFFICIALS RAISE YOURS?

  DIFFERENCE BETWEEN LAND ASSESSED VALUE FOR

         MY HOUSE AND THOSE OF MY SURROUNDING

NEIGHBORS RANGING FROM $1.05 PER SQUARE FOOT TO

                         $4.36 PER SQUARE FOOT.

BAR GRAPH DEPICTING RANDOMNESS OF ASSESSMENTS.

 PERCENTAGE INCREASE OF LAND ASSESSMENTS FOR

    MY NEIGHBORHOOD RANGING FROM 37% TO 100%.

           BAR GRAPH DEPICTING INCREASE OF LAND

             ASSESSMENTS FOR MY NEIGHBORHOOD.

 MEMORIAL DRIVE 2006 ASSESSMENTS ON THE   

     BUILDINGS ONLY. (LAND NOT INCLUDED)

 MEMORIAL DRIVE 2006 PROPERTY ASSESSMENTS

             BUILDINGS & LAND COMBINED

2006 ASSESSED VALUE - FIRST FLOOR UNIT COST

PER SQUARE FOOT FOR MEMORIAL DRIVE - 60

FOREST ST. (WHICH ABUTS MY HOUSE IN THE

BACK) & 1 CHARLESTOWN ROAD WHICH IS ONE OF

      THE FINEST PROPERTIES IN CLAREMONT.

EACH AND EVERY YEAR SINCE 2002 THE TAX BURDEN IN

         CLAREMONT HAS BEEN SHIFTED AWAY FROM 

         COMMERCIAL AND INDUSTRIAL PROPERTY TO

                     RESIDENTIAL HOMEOWNERS.

          A TOTAL OF 9% IN THE LAST FOUR YEARS!

                                           2002

                                           2006

          TAX CREDITS GRANTED 2003 - 2006

             EXEMPTIONS GRANTED 2003-2006

      CLAREMONT PROPERTY ASSESSED VALUES

                             2002 - 2005  

   CURRENT USE ASSESSED VALUES 2003 - 2005

            EXEMPTIONS GRANTED 2003 - 2005

          TAX CREDITS GRANTED 2003 - 2005

                          ACREAGE TOTALS

         Claremont MS-1 Assessing Documents

                           2002 MS-1 FORM

                 MS-1 FORMS SUBMITTED BY

      CLAREMONT ASSESSOR DAVID MCMULLEN.

                         2003 MS-1 FORM

                           2004 MS-1 FORM

                          2005 MS-1 FORM

                          2006 MS-1 FORM

                                  2007 MS-1 FORM