July 2015 Maine Association of Assessing Officers

Meets & Bounds

President’s Message

MAAO Board Meetings 2015

Aug. 7 10:00 a.m. MMA - Augusta

Dec. 4 10:00 a.m. MMA - Augusta

I thought a rewrite of the Andy Williams Christmas song might be a good way to start our July Newsletter!

It’s the most wonderful time of the year When commitment time rolls around And everyone telling you “keep our taxes low” It’s the most wonderful time of the year It’s the hap-happiest season of all With all those telephone calls and emails And gay happy meetings when tax payers come to call It’s the hap-happiest season of all There’ll be parties for hosting Spirits for toasting And jenga out on the lawn There’ll be scary bowling stories And tales of the glories Of Conferences long, long ago…

So don’t forget our Fall Conference is right around the corner, scheduled for September 2nd- 4th at Sebasco Harbor Estates! Bill Healey, our Education Committee Chair has put together a variety of outstanding edu-cational offerings and Debbie Turner, the Chair of our Conference Committee, has paved the way for another unforgettable week. Don’t forget our Silent Auction! We will be offering the African Safaris again this year along with many great items as usual. Imagine if every attendee brought one thing to auction off! We have included with this newsletter an introductory letter that you can hand out to businesses along with a donation form for ours and their records. Pretty much anything goes, especially the local spirits! If you have any ques-tions don’t hesitate to drop me a line.

The money raised at the auction goes towards funding

our scholarship program. So please take advantage of these monies. Scholarship applications are available on our website: http://www.maineassessors.org/

Please mark your calendars for the MMA Annual Con-vention, October 7-8. MAAO will be partnering again with the Maine Chapter of IAAO to provide an informa-tional booth and an educational session. Joe Salley, of Maine Revenue Service, will be presenting “What’s up with BETE?” on Wednesday.

The Listserv continues to be well used and proves to be a useful tool to our profession. MMA has established new guidelines for using this service, in response to some issues they encountered over the past few months. MAAO has put together a simple set of guidelines for our membership which we will make available at our annual conference. If anyone is having problems access-ing the Listserv, please contact myself or Tammy Brown and we will make sure the issue is resolved.

The MAAO Board of Directors would like to congratu-late Bruce Kerns on a great career and wish him a happy retirement!

Thank you all for your support of MAAO and am looking forward to seeing you all at Sebasco! s

–Rick Mace, President

2Meets & Bounds

MAAO BOARD

(Continued on Page 3)

MEMBER PROFILE: Kerry Leichtman

PRESIDENTRick Mace, Town of YorkPhone: 363-1005E-mail: rmace@yorkmaine.org

VICE PRESIDENTRuth Birtz, Town of LincolnPhone: 794-3372 Fax: 794-2606E-mail: assessor@lincolnmaine.org

SECRETARYTammy Brown, Town of North HavenPhone: 867-4433E-mail: tammybrown4139@aol.com

TREASURERMartine Painchaud, Town of EliotPhone: 439-1813E-mail: mpainchaud@eliotme.org

FIRST PAST PRESIDENTDarryl McKenney, Town of WaldoboroPhone: 832-5369E-mail: assessor@waldoboromaine.org

SECOND PAST PRESIDENTTammy Brown, Town of North HavenPhone: 867-4433E-mail: tammybrown4139@aol.com

DIRECTORSDan RobinsonPhone: 985-2102, ext 1333E-mail: drobinson@kennebunkmaine.us

Roger HoyPhone: 724-7475E-mail: mhoy5@roadrunner.com

John Wentworth, Town of HarrisonPhone: 583-2241E-mail: jwentworth@harrisonmaine.org

Mike D’Arcangelo, Town of GorhamPhone: 222-1600Email: mdarcangelo@gorham.me.us

William Healey, Jr., Town of ScarboroughPhone: 730-4061E-mail: whealey@ci.scarborough.me.us

Lewis Cousins, City of Presque IslePhone: 760-2714E-mail: lcousins@presqueisleme.us

Jacquline Robbins, Town of MonroePhone: 525-3515E-mail: bonaire4@myfairpoint.net

Deborah Turner, Town of HarpswellPhone: 833-5771E-mail: dturner@town.harpswell.me.us

Like John Wentworth before me, I also did not heed Craig Skelton’s advice and took Mike D’Arcangelo’s call. It’s fitting, though, that I got caught unaware. Jim Thomas (Saco) told me, after I called to get him to teach an income ap-proach course at Property Tax School, that he’d never take my call again and planned on warn-ing others to do likewise. So by the time I real-ized I’d been had I simply went with the flow and agreed to everything Mike asked, including a ridiculously short deadline.

Before assessing, I had a pretty good career as a magazine editor and book publisher. It was fun (for a while) – if I have space at the end of this I’ll tell you about the round bed and mirrored ceiling in a Las Vegas hotel room – and lucra-tive (for a while) and then it was neither (for a longer while). The true story is that I did well enough in publishing to spend a few years pur-suing my desire to write. I have an MFA degree in fiction writing. For more years than I’ll admit to here I spent each day in my Rockland office watching movies and writing screenplays. Not a

bad way to make a living – only I wasn’t making a living.

I wrote three screenplays but didn’t sell any of them. The first two, which I wrote as I learned the craft, did very well in some of the better screenplay competitions; the second was a finalist in two of them. The third screenplay, the one I wrote as an experienced screen writer, didn’t even get an honor-able mention. Go figure. Anyway, I’m not much of a salesman and between that and the lack of any desire to move to Los Angeles, my screenplays went no further than the non-BETE exempt shelving in my office.

After that 3rd screenplay I was out of time (re: savings) and needed to find work. During this time the internet got invented and totally changed pub-lishing. I knew nothing about internet publishing, and most of the people I had worked with had left Maine to advance their careers. I wasn’t willing to move. My wife, Caron, and I had a pretty good life here – so what to do about making money?

I’d been chairman of Rockport’s planning board for 10 or so years and found land use issues interesting. I enrolled in USM’s Real Estate school and after completing the appraising course work I couldn’t find anyone willing to train me (appraisers need 2,000 (!) hours of training to become licensed). The more honest appraisers told me the reason they wouldn’t take me on was they didn’t think training their future competition made much sense. One appraiser, to whom I expressed my frustration, told me about Property Tax School. So I signed up for the review course.

My intention was to get a few contract assessing gigs so that I’d work at assessing three days a week and continue writing the rest of the time. After getting certified I worked in my town, Rockport, as Judy Mathiau’s assis-

July 20153

Meets & Bounds publication months:

January, April, July & NovemberPlease contact Ruth Birtz or a Director if you have any news for the newsletter.

Member Profile – Continued from Page 2

tant, to get experience before heading out on my own. But a year later, Judy left for Winslow and I was offered the job as Rockport’s assessor. So much for plans and writing time. Last year, I was asked to explore the possi-bility of assessing in Camden as well. The two towns are constantly looking for synergies and thought combining assessing departments was worth exploring. So far it’s working, but it wouldn’t have a chance without excel-lent assistants. I have that in Megan Griffin in Rock-port and Caitlin Anderson in Camden, two smart and very capable young women. Megan is taking the review course and exam this summer. Caitlin has her CMA and has worked with Vern Ziegler in Islesboro and Vision in North Yarmouth.

What do I do when not harassing the good people of Rockport and Camden? I love live music. Having grown up just outside New York City on Long Island, I used to go to the Fillmore East all the time. As a teenager, when we didn’t have something to do on a Friday or Saturday night we’d take the bus and subway into the city and see whoever was playing at the Fillmore that night. Even if we didn’t like the band the light show was always very cool. But in those days most of the bands were great. My first show was Steppenwolf, second was Procol Harum, third was the Grateful Dead. (I don’t remember much after that.) I still go to shows. I saw Widespread Panic in Boston just a few weeks ago, will be seeing the Tedeschi Trucks Band in July, and am looking forward to Cheap n’ Easy at the lobster bake.

My other passion is dogs. I’ve always had at least one. Caron and I have been taking in rescue dogs for the past 15 years. We’ve had as many as seven at one time. We mostly take in older, small poodles. Though a Japa-nese Chin by the name of Huxley currently has me tied around his little paw. How we got started rescuing dogs is a very long story. One that, along with Las Vegas, a round bed and mirrors, I don’t have the space to tell. Too bad…s

Upcoming Event!Just a quick reminder, the

Annual Property Tax School sponsored by the Department of Revenue will be held in Belfast August 3rd through August 7th. Registrations are due by July

17th for more information go to:

www.maine.gov/revenue/propertytax/trainingcertification/

school.htm

4Meets & Bounds

Blast From the Past s By Darryl McKenney, Waldoboro

In this months issue of Blast from the past we will be reviewing the Statutory Penalties and exemption as they were in 1938.

Refusal or neglect to assess state or county taxes.

Refusal to testify when summons by the Bureau of Taxa-tion refusal to take the oath of office forfeits to the town $15.00.

Neglect or failure to enroll persons for military duty.

Knowingly or willingly enters on the poll tax limit per-sons not a resident or occupant. Assessor of taxes are liable for personal faithfulness or integrity as provided by statute.

Assessors also assess fines imposed against a town for neglect to open ways or keeping them in repair.

Now that these simple tasks are done Assessors can focus on assessing property!

Real property includes all lands, water power, shore privileges, forest, mineral deposits, buildings all land passed from the state since 1850, all interest by con-tract, and also transmission lines. A log boom across a river is taxable as real estate. Fixtures in a building attached by screws, nails ect. Are real estate if owned by the owner of the building.

Personal property includes all goods, chattels, monies, vessels, obligation for money, money to interest, debit dues, public stock and securities, shares in corporations, and all annuities. Personal property includes all prop-erty not assessed as real estate and is classed as intan-gible and tangible.

Intangibles include stocks, bonds, notes, mortgages, cash, bank deposits, accounts, credits, accrued interest, dividends receivable, royalties, patient rights ect.

Tangible includes automobiles, live stock, furniture, jewelry, machinery, grain ect.

Under the Costigan Amendment to the Federal Revenue Act of 1934, assessors may secure access to persons fed-eral income tax returns. If a taxpayer after being prop-erly notified fail or refuse to file the list or any proper inquiries the Assessors are entirely justified in placing a “doomage” assessment thereon.

Household furniture not exceeding $500 to any one fam-ily is exempt from taxation.

Wearing apparel, faming utensils, mechanics tools and musical instruments not exceeding $50 to any one fam-ily member is exempt from taxation.

Modern machinery such as Frigidaire, cooling units, and washing machines ect cannot be considered exempt. Radios are not exempt either as household furniture or as musical instruments and are therefore taxable.

Exemptions on the farm include:

All mules and horses less than six months old.

All colts of drought type under three years old.

Neat cattle (neat cattle means cattle of the ox kind)18 months old and under.

Sheep to the number thirty five.

Swine to the number ten.

Domestic fowl to the number of fifty.

Hay, grain, potatoes, orchard products and wool. s

Membership Questions?

Please contact Affiliate Services at: 1-800-452-8786

www.memun.org

July 20155

MAAO

2015 Fall Conference September 2nd – 4th

April 1, 2015 Dear Merchant and Friend of MAAO,

The Maine Association of Assessing Officers is a nonpolitical, nonprofit organization founded in 1960. Today, MAAO has more than 230 members throughout the State. Our mission is to promote the fair and equitable appraisal and proper administration of property assessment through continuing education and exchange of ideals and information for its membership.

The funds raised at this year’s Silent Auction, to be held at our Annual Conference

from September 2nd to 4th at Sebasco Harbor Resort, will be used to continue our educational goals.

Your donation to this effort will be greatly appreciated and your business’ contribution

will be prominently acknowledged at the conference and in our subsequent newsletter. Please do not hesitate to contact me for additional information regarding this year’s

Silent Auction. Sincerely, Rick Mace, Chair MAAO Silent Auction Committee rmace@yorkmaine.org

MAAO is an affiliate member of the International Association of Assessing Officers

Visit us at our website: www.maineassessors.org

6Meets & Bounds

MAAO 2015 Benefit Auction

DONATION INFORMATION

DONOR: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

MAILING ADDRESS: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

TEL. #: _ _ _ _ _ _ _ _ _ _ CONTACT: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

ITEM DESCRIPTION: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ DONOR VALUE: _ _ _

DATE OF DONATION: _ _ _ _ _ _ SOLICITED BY: _ _ _ _ _ _ _ _ _ _

ITEM: Received _ _ _ To be picked up _ _ _ Will be delivered _ _ _

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

MAAO 2015 Benefit Auction DONOR RECEIPT

DONOR: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

CONTACT: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ DATE OF DONATION: _ _ _ _ _

ITEM DESCRIPTION: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

DONOR VALUE: _ _ _ _ _ _ _ _ _ _ SOLICITED BY: _ _ _ _ _ _ _ _ _ _ _ _ _ _

July 20157

ANNUAL DUESRegular Membership: $30/person

Associate Membership: $30/person

Subscribing Membership: $200/business*

Municipal Membership: $50/municipality**

Student Membership: FREE

*Includes all employees **Includes Boards of Assessors & Elected Municipal OfficialsPlease visit our website at: www.maineassessors.org for more information and membership application form.

MAAO Secretaries Report s By Tammy Brown, Town of North Haven, MAAO Secretary

The MAAO Board met on May 1, 2015, at MMA in Au-gusta. At that meeting all committee chairs reported on the things they have been working on.

A large part of the meeting was spent on continuing plans for the Fall Conference that will be held at Sebasco Harbor Resort once again this year. The conference com-mittee has been hard at work finalizing the sessions. The following is a list of sessions being offered at this year’s conference:

Wednesday, September 2, 2015

“Plotting Deeds using Computer Software” Mike John-son, Johnson Mapping & Software

“Part and Parcel: Assessing Parcels, Maine’s Sudden and Severe Statute, and Updates from the Field“ Rob Crawford, N. Joel Moser, and Shana Cook Mueller of Bernstein Shur

Thursday, September 3, 2015

“What is it? Real Estate or Personal Property??” Wil-liam Van Tuinen

CEO Training – “Dangerous Buildings” Jeff Baril, CEO City of Lewiston

“A MAINE Computer Assisted Sales Ratio Study” Wil-liam Van Tuinen

CEO Training - “Keeping Safe While in the Field” Jeff Baril, CEO City of Lewiston

Friday, September 4, 2015

“Legislative Update” Dave Ledew, Maine Revenue Services & Geoff Hermann, MMA

MAAO has scholarships money available. The scholar-ships may be used for a variety of continuing education programs that grant a minimum of 16 hours of continu-ing education. The deadlines for scholarships are 60 days prior to the educational session you would like to attend. If you would like to apply, please mail the application to:

MAAOC/O Maine Municipal Association60 Community DriveAugusta, ME 04330

MAAO is currently accepting applications for the Asses-sor of the Year Award. The Assessor of the Year Award is sponsored annually to recognize professional and dedi-cated service by an Assessor to his/her profession and community. If you know of someone who goes the extra mile in the Assessing field and should be acknowledged for his/her hard work and dedication please consider nominating them for this award. The deadline for all nominations is July 10, 2015.

MAAO is looking forward to once again participating with MCIAAO sharing an informational booth at the MMA Convention in October. We hope to offer some edu-cational materials for those interested in our profession.

The next scheduled board meeting is August 7th at 10:00 at MMA in Augusta. s

Respectfully submitted by Tammy L. Brown

8Meets & Bounds

Maine Association of Assessing Officers2015 Fall Conference Agenda

Wednesday, September 2, 2015 7:30 – 8:30 Continental Breakfast (Cornelius Room) 7:30 – 8:30 Registration (Cornelius Room) 8:30 – 9:00 Welcoming Remarks (Main Deck) 9:00 – 9:30 Vendor Presentations (Main Deck) 9:30 – 10:15 “Plotting Deeds Using Computer Software” (Main Deck) Mike Johnson, Johnson Mapping & Software 10:15 – 10:30 Break (Cornelius Room) 10:30 – 12:00 “Plotting Deeds Using Computer Software” cont. (Main Deck) 12:00 – 1:00 Lunch (Cornelius Room) 1:00 – 2:30 “Part and Parcel: Assessing Parcels, Maine’s Sudden and Severe Statute and Updates from the Field” (Main Deck) Rob Crawford, N. Joel Moser, and Shana Cook Mueller, Bernstein Shur 2:30 – 2:45 Break (Cornelius Room) 2:45 – 4:30 “Part and Parcel: Assessing Parcels, Maine’s Sudden and Severe Statute and Updates from the Field” cont. (Main Deck) 4:30 Best Ball Golf Tournament 5:00 Dinner On Your Own

Thursday, September 3, 2015 7:00 – 8:00 Hot Breakfast (Cornelius Room) 7:30 – 8:00 Registration (Cornelius Room) 8:00 – 10:00 “What is it? Real Estate or Personal Property?” (Main Deck) William Van Tuinen 8:00 – 10:00 CEO Training - “Dangerous Buildings” (Clipper Room) Jeff Baril, CEO-City of Lewiston 10:00 – 10:15 Break (Cornelius Room) 10:15 – 12:00 “What is it? Real Estate or Personal Property?” cont. (Main Deck) 10:15 – 12:00 CEO Training - “Dangerous Buildings” cont. (Clipper Room) 12:00 – 1:30 Lunch and MAAO Annual Business Meeting (Cornelius Room) 1:30 – 2:45 “A Maine Computer Assisted Sales Ratio Study” (Main Deck) William Van Tuinen 1:30 – 2:45 CEO Training - “Keeping Safe While in the Field” (Main Deck) Jeff Baril, CEO-City of Lewiston 2:45 – 3:00 Break (Cornelius Room) 3:00 – 4:30 “A Maine Computer Assisted Sales Ratio Study” cont. (Main Deck) 3:00 – 4:30 CEO Training - “Keeping Safe While in the Field” (Main Deck) 5:30 – 6:30 Spaghetti Dinner (Cushman Cottage) 6:30 – 8:30 MAAO Membership Meeting – Listserv Topics (Cushman Cottage) 8:30 – 10:30 Candlepin Bowling (Quarter Deck)

Friday, September 4, 2015 7:00 – 8:00 Hot Breakfast (Cornelius Room) 7:30 – 8:00 Registration (Cornelius Room)8:00 – 10:00 “Legislative Update” (Main Deck) David Ledew, Maine Revenue Services and Geoff Herman, Maine Municipal Association10:00 – 10:15 Break (Cornelius Room)10:15 – 12:00 “Legislative Update” cont. (Main Deck)12:00 Conference Adjourns

July 20159

DESIGNATION FOR CREDIT HOURS – Full Conference Credits=CEU’s

CMA Member Number ____________________________

CAT Member Number _____________________________

Appraiser Number _________________________________

CANCELLATIONS: To obtain a refund, you must notify MAAO by August 21, 2015 (minus a $10.00 fee for processing). All cancellations are subject to an administrative processing fee of $10.00. No refund after August 21, 2015. PLEASE NOTE: Any overnight guests that cancel their registrations after August 21, 2015 will be charged for their meals.

ATTENDEE REGISTRATION FORMMAAO • Fall Conference • Sebasco Harbor Resort • September 2-4, 2015

INQUIRIES: (207) 623-8428 OR 1-800-452-8786; FAX: 207-624-0128

Billing Information: Name Badge Information:

Full Name:

Employer:

Billing Address:

City, State, Zip:

Phone:

Email:

First Name:

Last Name:

Nickname:

Title:

Employer:

*Name badge will be prepared as indicated here.

FULL CONFERENCE REGISTRATION (Includes Wed, Thur & Fri breakfast, Wed & Thur lunch and breaks): Member – $199.00/person Non-member – $229.00/person = $ ___________________

ONE DAY CONFERENCE REGISTRATION (Includes breakfast, lunch and breaks for the day selected): Wednesday Member – $92.00 Wednesday Non-Member – $112.00 Thursday Member – $92.00 Thursday Non-Member – $112.00 = $ ___________________

HALF DAY CONFERENCE REGISTRATION FRIDAY (Includes Friday breakfast and break): Member – $42.00 Non-Member– $62.00 = $ ___________________

FULL CONFERENCE: REGISTRATION FEES (Before August 21, 2015)

FULL CONFERENCE REGISTRATION (Includes Wed, Thur & Fri breakfast, Wed & Thur lunch and breaks): Member – $209.00/person Non-member – $239.00/person = $ ___________________

ONE DAY CONFERENCE REGISTRATION (Includes breakfast, lunch and breaks for the day selected): Wednesday Member – $102.00 Wednesday Non-Member – $122.00 Thursday Member – $102.00 Thursday Non-Member – $122.00 = $ ___________________

HALF DAY CONFERENCE REGISTRATION FRIDAY (Includes Friday breakfast and break): Member – $52.00 Non-Member– $72.00 = $ ___________________

FULL CONFERENCE: REGISTRATION FEES (After August 21, 2015)

In order to ensure your complete participation, we would appreciate your informing us of any special requirements you need.

Not a member? Consider joining for $30.00. MEMBER FEE = $ _______________

GRAND TOTAL DUE = $ __________________

Remember to also complete the Overnight Accommodations form if you plan to stay overnight.

**Please use one form per conference attendee. Copy this form as needed.**

TOTAL MEALS = $ ___________________

TOTAL CONFERENCE FEE + $ ___________________

Complete and return this form with your check made payable to:MAAO, 60 Community Drive, Augusta, Maine 04330

PLEASE NOTE: You must be present for FULL WORKSHOP/SESSION in order to receive credit.

Go to www.maineassessors.org for a membership form.

MEETS & BOUNDS-MAAOLOCAL GOVERNMENT CENTER60 COMMUNITY DR AUGUSTA ME 04330

MAAO JULY 2015 NEWSLETTER

www.maineassessors.org

Meets & Bounds