DAILY GAZETTE
Schenectady, NY
March 19, 2005

FULTON COUNTY EDITION

N O R T H A M P T O N

Official wonders if reval was useless
Town attorney's grievance wins reduced assessment

BY JOE MAHER, Gazette Reporter

The $70,000 spent by the town of Northampton for a property revaluation last year may have been wasted, the chairman of the town planning board said this week.

After the revaluation, Town Attorney Michael Poulin grieved his new assessment in a small-claims court case. Poulin and his wife, Karen, of 302 N. Main St., asked the hearing officer to reduce the assessment from $297,100 to $222,825, and the officer agreed in a decision issued Sept. 20.

Their 4,168-square-foot home sits on 2.9 acres on Northville Lake. The Poulins based their claim on "unequal assessment," contending their home was assessed at a higher percentage of full value than the average.

"The record clearly demonstrates that the assessment has not been equal throughout the (town)," the hearing officer, Dana S. Riell, wrote; " . . . the properties on Northville Lake, and presumably the remainder of the town, are assessed at a greater percentage of full value than are the Great Sacandaga waterfront properties." The Poulins submitted information regarding three recent Great Sacandaga waterfront property sales to support their claim.

One that sold for $215,000 is assessed for half that: $107,200. Two others sold for $308,000 and $485,000 were assessed at $217,000 and $350,000, respectively, about 70 percent of full value based on the sale price.

"The fact is, last year's full reevaluation that had cost the taxpayers over $70,000 was flawed," Planning Board Chairman James Conkling said.

"Our town attorney came to this conclusion when he appealed his assessment to small claims court. Our town assessor agreed with that position and the small claims court confirmed this in its decision in September," Conkling said.

The town agreed to conduct an annual reassessment in July but on Thursday was poised to rescind that resolution, freeze assessments at current levels for two years, and go to a three-year plan.

But after Conkling protested, the resolutions were withdrawn.

Contacted Friday, Supervisor Ted Collins declined to comment on the issue. He said he hoped to clear up any confusion by the board's April meeting.

Assessor H. Bruce Boulton said the money spent on the revaluation did not go to waste.

"I don’t agree that it was wasted. It was a good reval and it hadn't been done in 14 years and it brought us up to date," Boulton said. "But what's happening on the lake is buyers keep paying more than the year before. Prices keep escalating."

He said he will continue to examine every parcel in the town on an annual basis and said the 2005 roll will be completed before the May 1 deadline.

Conkling said the taxpayers deserve answers.

"I still want to see a report generated from the Assessment Committee on what happened. The Poulin small claims court decision documenting the issue of unequal assessments must be resolved," he said.

"In addition, the community needs to know why the supervisor wished to abandon the scheduled follow-up last week and has now reversed directions again. The questions of, 'What happened?' 'Who is responsible?' and 'What is going to be done?' remain unanswered," Conkling said.

Poulin was unavailable for comment.