President’s Message

November 2007 Maine Association of Assessing Officers

Meets & Bounds

Where has the time gone! With the holidays and a newyear rapidly approaching, I face the realization that mytwo year term as President of the MAAO is quicklycoming to an end. In this my last president’s message, Iwould like to review some of the accomplishments thathave transpired during my tenure. However, before I takemy trip down memory lane, I want to discuss some morecurrent issues of interest.

With over 80 people in attendance, exceptional speakersfrom up and down the East Coast, and high qualityeducational offerings, this year’s Fall Conference at theSpruce Point Inn was a huge success. Joan and her staff,Martine, Dan and the Education Committee did a won-derful job putting this event together. Nice work toeveryone involved.

For those of you who weren’t able to attend the MMAConvention this year I’m sad to say that you missed outon a great program. MMA’s decision to solicit the ideasand support of their Affiliate Groups paid huge dividends.The MAAO offerings on the final day of the Conventionwere very well attended with great interaction betweenthe speakers and attendees.

After a review of proposals and careful deliberation, thesite for the 2008 Fall Conference was chosen at a recentBoard of Directors meeting held at MMA in Augusta. Ofthe competing venues, the Board selected Atlantic Oaksin Bar Harbor as the site for next year’s Conference.Hope to see you there.

Now for my highlights of the past couple of years.

I believe that our decision to contract for services withMMA last year was one of the best moves our Organiza-tion has made during my entire six years on the Board ofDirectors. Not only has it allowed us to achieve a higherlevel of professionalism, it has allowed us to focus moreon our mission; providing the best educational offeringspossible to our membership.

Another achievement of which I am most proud is thechanges we’ve made to the Fall Conference. Moving sitesevery couple of years has helped us increase attendanceand given more assessors the opportunity to stay over andnetwork with peers at night. Also, the inclusion ofvendors has helped defray the costs of putting on such alarge event.

Finally, the two accomplishments that top my list ofachievements are becoming an Affiliate Member of theIAAO and our website. Our connection with the IAAOwas a natural next step for our Organization as wecontinue to grow and our website has become the envy ofmany other Associations. There are at least two groupsthat would like to copy our website format and policies.We should all be proud.

I would be remiss if I didn’t thank each and every one ofyou for the opportunity to serve as your President. It hastruly been a privilege and an honor and I leave knowingthat the position will be in the very capable hands ofAnne Gregory. See you all very soon.

William Healey,MAAO President

2Meets & Bounds

MAAO EXECUTIVE BOARD MEMBER PROFILE

Boothbay Assessor Marian Anderson isa 1976 graduate of Richmond HighSchool. Marian began her career inmunicipal government working sum-mers at the Richmond Town Office.After high school graduation, Marianwent to Okinawa, Japan for 2 ½ yearsworking for the USO (UnitedServiceman's Organization). Shereturned to the USA and lived in Texasuntil 1980. Upon returning home,Marian resumed her municipal work inRichmond. With the mentoring ofRoland Moreau, field agent for MaineRevenue Services, Marian became aCMA in 1987. Marian has been theassessor in several Maine municipali-ties and has been employed by the Townof Boothbay since 2000.

Marian and her husband Frank havebeen married for 22 years. She and Frank reside in Boothbay with Sebastian,their chocolate & white standard parti poodle. They share two daughters, oneson and six grandchildren.

PresidentWilliam Healey, Jr.829-2204 or 846-4971 x448bhealey@cumberlandmaine.comVice PresidentAnne Gregory781-5253agregory@town.falmouth.me.usSecretary/TreasurerMartine Painchaud439-1813mpainchaud@eliotme.orgFirst Past PresidentElizabeth Bowdoin848-3485assessor@hermon.netSecond Past PresidentVACANTTwo Year DirectorsLona LaFrancisNorth Districtllafrancis@presqueisleme.usTammy BrownEastern District867-4433tammybrown4139@aol.comMarian AndersonMid Coast District633-2192buildingcode@town.boothbay.me.usDarryl McKenney832-5369assessor@waldoboromaine.orgDaniel RobinsonSouth District985-4852 ext. 310DRobinson@kennebunk.maine.orgOne Year DirectorsJoe Grube784-2951 ext. 236jgrube@ci.lewiston.me.usSteve LeMayStephen.L.Lemay@Maine.govRoger HoyCentral District725-6650rhoy@brunswickme.orgLisa Morin626-2320lisa@ci.augusta.me.us

From the EditorFrom the EditorFrom the EditorFrom the EditorFrom the Editor

Dear subscribers and advertisers:

Please accept my sincere apologies for the delay in publishing the finalissue for 2007. Due to personal and professional issues, projects andconferences, the newsletter was unfortunately relegated near the end of avery long list.

This is also my final issue as editor. MAAO Vice President and NorthNorthNorthNorthNorthHaven Haven Haven Haven Haven Assessor TTTTTammy Brown ammy Brown ammy Brown ammy Brown ammy Brown will take over the newsletter helm. Ican state with confidence that Tammy will do a fabulous job in a timeliermanner.

But she can’t do the job alone. Your contributions are vital, so pleasecall or email Tammy or any other Director with any news for the Meets& Bounds.

My goal as editor has been to standardize the articles with thePresident’s Message, Member Profile, Happenings in Our World, NewCMAs and CATs, News from MRS, News from the other Associations,etc. So, if you enjoy the newsletter, please contribute.

Thank you, Anne Gregory

3November 2007

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4Meets & Bounds

HAPPENINGS IN OUR WORLD By District Directors

On November 7, 2007, KennebunkportKennebunkportKennebunkportKennebunkportKennebunkport voters passedthe revaluation question by a voted of 800 in favor to715 against. The town’s current assessment-to-saleprice ratio is 39% with waterfront properties at 28%and inland properties at 40%. The next step is to putthe project out to bid.

VISION VISION VISION VISION VISION AppraisalAppraisalAppraisalAppraisalAppraisal is conducting revaluations inEliot, Gardiner and WinslowEliot, Gardiner and WinslowEliot, Gardiner and WinslowEliot, Gardiner and WinslowEliot, Gardiner and Winslow for 2008.

Falmouth Assessor Anne GregoryAnne GregoryAnne GregoryAnne GregoryAnne Gregory is completing aresidential and commercial valuation update for 2008

with consultants Diana CalderDiana CalderDiana CalderDiana CalderDiana Calderfor residential and SteveSteveSteveSteveSteveTTTTTraubraubraubraubraub for commercial. Thetown’s ratio is 73% with a CODof 11 and a taxable value of

$1.73M. Prior revaluations wereconducted in 1997, 2000 for

residential, 2001 commercial, 2003residential and 2004 commercial.

Approximately 83% of the town’s 5,185 parcels areresidential properties; 14% are commercial and 3% areexempt properties.

Assessor Gregory Assessor Gregory Assessor Gregory Assessor Gregory Assessor Gregory postponed the planned 2007revaluation as reports about the real estate marketwere pointing to a downturn. If the predicators wereproven true and the market did peak in 2006, then thenew 2007 revaluation model would have been createdfrom “peak” sales. The following data illustrates thechanges in residential sales since 2000. Although theaverage sale price has increased since 2002, the DOM(days on market) have increased from 84 to 133.

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STATE BOARD OF PROPERTY TAXREVIEWOn December 7th, the Board convened to hear the TreeGrowth appeal of Kosmo v Town of Northport. The Boardwill reconvene at 4pm on January 4, 2008, for delibera-tions in room 300, 6th floor of the Cross Building, 111Sewall St, Augusta. If you wish to attend, please callPam Strong, at 624-7410 for up-to-date hearing informa-tion.

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YEAR

AVERAGE SALE PRICE

AVERAGE ASSESSM ENT

# O F SALES

RATIO M ISC

2000 $288,000 $242,400 210 91%

2001 $337,000 $240,100 196 82%

2002 $345,000 $264,300 220 75% 84 Days on M arket

2003 $382,000 $370,900 197 96%

2004 $425,000 $350,700 232 87%

2005 $439,000 $352,900 212 78%

2006 $460,000 $338,100 183 73%

2007* $458,000 $347,000 110 76% 133 Days on M arket

*In house ratio study for 10 months as State Ratio Study not completed. 2007 Sales Range = $151,000 to $2.3M .

5November 2007

POSITION AVAILABLEMAI or advanced associate is wanted for leading, regionalfirm providing real estate valuation and advisory services.Excellent client base and assignments. Need strong analyti-cal, written and verbal skills. Exceptional career opportunityfor effective, ambitious and committed professional desiredgrowth. Attractive compensation incentives. Reply toRandolph Glennon, MAI, CRE, Eastern Appraisal & Consult-ing, Inc., Two Monument Square, Portland, ME 04101. Visitwww.easternac.com for info regarding firm.

CONGRATUATIONS!

Jeff Kendall, Jeff Kendall, Jeff Kendall, Jeff Kendall, Jeff Kendall, Chief of Training and Certification forMaine Revenue Services, is pleased to announce the newCMAs:

DavidDavidDavidDavidDavid Buchstaber Buchstaber Buchstaber Buchstaber Buchstaber, StetsonErrol Dearborn, Errol Dearborn, Errol Dearborn, Errol Dearborn, Errol Dearborn, W GardinerEric Ledoux, Eric Ledoux, Eric Ledoux, Eric Ledoux, Eric Ledoux, W GardinerJustin McMann,Justin McMann,Justin McMann,Justin McMann,Justin McMann, BurnhamAbigail Robbins, Abigail Robbins, Abigail Robbins, Abigail Robbins, Abigail Robbins, SidneyDoug Staniszewski,Doug Staniszewski,Doug Staniszewski,Doug Staniszewski,Doug Staniszewski, W GardinerPaul White, Paul White, Paul White, Paul White, Paul White, Frye IslandAnd new CATsJames Merrill,James Merrill,James Merrill,James Merrill,James Merrill, YarmouthJurate Barnes, Jurate Barnes, Jurate Barnes, Jurate Barnes, Jurate Barnes, DamariscottaCongratulations to all!

2007 FALL CONFERENCE By Anne Gregory

MAAO’s Annual Spruce Conference was held at theSpruce Point Inn, Boothbay Harbor, September 12th–14th. Over 80 attendees enjoyed the beautiful setting,education sessions and networking opportunities.

We appreciate the efforts of our speakers for taking thetime to prepare, travel and present. Special thanks to:

Mike Rogers, ME Revenue Services, for What’s BetterAbout BETR?, Robert Finnegan for Regionalization andthe Assessing Community, Gail Gantick for PersonalProperty Discovery, George Donatello for How to doEffective Presentations for Assessors and Jeff Kendall,MRS Property Tax Division, for Legislative Update.

Please mark your calendars for the 2008 Fall Conference,September 10th–12th at Atlantic Oaks in Bar Harbor.

MAAO President Bill HealeyBill HealeyBill HealeyBill HealeyBill Healey, VP Anne GregoryAnne GregoryAnne GregoryAnne GregoryAnne Gregory &Speaker Robert FinneganRobert FinneganRobert FinneganRobert FinneganRobert Finnegan. Regionalization & theAssessing Community.

6Meets & Bounds

MMA CONVENTION & MAAOANNUAL MEETING

By Anne Gregory

On October 3rd, MAAO President Bill HealeyBill HealeyBill HealeyBill HealeyBill Healey and MRSMike RogersMike RogersMike RogersMike RogersMike Rogers led one of MMA’s Roundtable discussionsfor Revaluations. Each one hour session was well at-tended and one session had 35 people. Attendees includedmanagers and elected officials along with several asses-sors.

On October 4th, approximately 70 assessors attendedMAAO’s program that started with the annual meeting.Outgoing President Bill HealeyBill HealeyBill HealeyBill HealeyBill Healey nominated a slate ofofficers and the membership elected: Anne GregoryAnne GregoryAnne GregoryAnne GregoryAnne Gregory,President; TTTTTammy Brownammy Brownammy Brownammy Brownammy Brown, Vice President; MartineMartineMartineMartineMartinePainchaudPainchaudPainchaudPainchaudPainchaud, Sec/Treas; Directors Darryl McKenneyDarryl McKenneyDarryl McKenneyDarryl McKenneyDarryl McKenney,,,,,Rick Mace, Dan Robinson, Joe Grube, Lisa Morin,Rick Mace, Dan Robinson, Joe Grube, Lisa Morin,Rick Mace, Dan Robinson, Joe Grube, Lisa Morin,Rick Mace, Dan Robinson, Joe Grube, Lisa Morin,Rick Mace, Dan Robinson, Joe Grube, Lisa Morin,Roger HoyRoger HoyRoger HoyRoger HoyRoger Hoy, Steve Lemay, Steve Lemay, Steve Lemay, Steve Lemay, Steve Lemay, Lona LaFrances and, Lona LaFrances and, Lona LaFrances and, Lona LaFrances and, Lona LaFrances andMarian Marian Marian Marian Marian Anderson.Anderson.Anderson.Anderson.Anderson.

The first session entitled Overlay: The What, Why &Who moderated by Bill HealeyBill HealeyBill HealeyBill HealeyBill Healey, heard from panelistsMMA Staff Attorney Rebecca WRebecca WRebecca WRebecca WRebecca Warren Seelarren Seelarren Seelarren Seelarren Seel, MRSSupervisor of Municipal Services Mike RogersMike RogersMike RogersMike RogersMike Rogers,Farmington Assessor Mark CaldwellMark CaldwellMark CaldwellMark CaldwellMark Caldwell and Cape Eliza-beth Assessor Matt SturgisMatt SturgisMatt SturgisMatt SturgisMatt Sturgis. During the Q & A seg-ment, it became apparent the overlay is treated manydifferent ways, it is not an abatement account and it wasintended to be used for rounding purposes only. It wouldbe wise to involve all parties in the overlay processwhether Council/Selectmen Chairs, Managers, Attorney,Auditor, etc. so all understand the What, Why & Who.

The next session entitled Assessors, our Associations andthe Future, moderated by Anne GregoryAnne GregoryAnne GregoryAnne GregoryAnne Gregory with panelistsRockport Assessor Judy Mathiau Judy Mathiau Judy Mathiau Judy Mathiau Judy Mathiau representing, MidCoast Assessors, Caribou Assessor ElizabethElizabethElizabethElizabethElizabethO’BarO’BarO’BarO’BarO’Bar,representing Northern Maine Assessors, BiddefordAssessor Frank Frank Frank Frank Frank YYYYYattawattawattawattawattaw representing the Maine Chap-ter of IAAO, Cumberland/Yarmouth Assessor BillBillBillBillBillHealeyHealeyHealeyHealeyHealey representing MAAO. As no officer from theCentral Maine Assessors volunteered, Brian BowdoinBrian BowdoinBrian BowdoinBrian BowdoinBrian Bowdoinwas recruited to describe CMAAO’s activities.

According to the latest membership lists available, thefive associations have a total of 372 members but manyassessors belong to more than one. Combining themembership lists revealed that 55% belong to only oneassociation, 34% belong to 2, 10% belong to 3 and 1%belong to 4.

After each panelist described their association’s dues,activities and membership, a Q & A revealed areas ofpotential collaboration with regards to newsletter andlegislative issues, avoiding confusion with new membersand to who does what, pooling resources for workshoptopics and speakers.

It takes time and energy to run an association and someare finding it difficult to get members to serve. MAAO iscommitted to outreach in an effort to help all associationscontinue to provide the needed educational opportunitiesto all throughout the State. This includes improving ourwebsite for easy access to information, promoting theListServ as a great resource for asking and answeringassessing questions, including all association news in theMeets & Bounds newsletter and encouraging representa-tives from the various associations to serve on MAAO’sexpanded Board in order to keep each association “in theloop” regarding the others activities, needs and resources.

The afternoon session was entitled Role of Assessor as aState Agent, moderated by Bill HealeyBill HealeyBill HealeyBill HealeyBill Healey, with panelistsNancy WNancy WNancy WNancy WNancy Weekseekseekseekseeks and Mike RogersMike RogersMike RogersMike RogersMike Rogers of MRS, KennebunkManager Barry TBarry TBarry TBarry TBarry Tibbettsibbettsibbettsibbettsibbetts and Assessor Dan RobinsonDan RobinsonDan RobinsonDan RobinsonDan Robinson.The combined and varied experience of all the panelistsprovided for lots of advice to improve the assessor'srelations with their managers and elected officials whilestill meeting our State law obligations. Panelist BarryBarryBarryBarryBarryTibbettsTibbettsTibbettsTibbettsTibbetts and attendee Perry EllsworthPerry EllsworthPerry EllsworthPerry EllsworthPerry Ellsworth, RangeleyTown Manager, offered their perspective regarding theassessor's role on their management team.

A good day of lively, informative topics with lots of expertswas appreciated by a large, attentive audience.

MAAO’s Board would like to thank Director Lisa MorinLisa MorinLisa MorinLisa MorinLisa Morinfor our new 2008 Dayplanner. Last year Lisa volunteeredto explore a substitute for our annual wall calendar. Thewall calendar was produced by other municipal groupsand there were too many MAAO calendars left over lastyear. The new 2008 Dayplanner was a hit at the MMAconvention. Congrats, Lisa, for a job well done.

front row l. to rfront row l. to rfront row l. to rfront row l. to rfront row l. to r..... Director Dan Robinson, Past PresidentBeth Bowdoin, Director Marian Anderson,VP TammyBrown, Sec/Treas Martine Painchaud; back row l. to rback row l. to rback row l. to rback row l. to rback row l. to rImmediate Past President Bill Healey, Director Roger Hoy,President Anne Gregory,Directors Darryl McKenney andRick Mace. Missing from photo: Directors Joe Grube, LisaMorin, Steve LeMay, and Lona LaFrances.

2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors2008 MAAO Board of Directors

7November 2007

STATE OF MAINECHAPTER

International Association of Assessing Officers

On Friday, November 16th, the Me Chapter IAAO, held its annual meeting at SMCC in South Portland.Frank Yattaw, Biddeford Assessor, was installed as President, Judy Mathiau, Rockport, Vice President, JulieSchramm, York, Secretary, Matthew Sturgis, Cape Elizabeth, Treasurer, Martine Painchaud, Eliot, and WadeRainey, West Paris, Executive Board. Matthew Sturgis was reappointed as IAAO Representative for the nexttwo years.

Scarborough Assessor and NRAAO Treasurer Paul Lesperance reported on the upcoming conference tobe held in May of 2008 in Lake Placid, NY. The 2010 conference will be held in Maine.

After the Committee reports, the morning session focused on the valuing of gravel pits and the associatedknowledge required to comprehensively consider their value. Molly Zogby of DEP, Mike Gotto of SebagoTechnics and assessors Cheryl Dubois of Auburn and Matthew Sturgis of Cape Elizabeth spoke on variousconcerns regarding the appraisal, assessment, permitting and legal considerations associated with gravel mining.

After a fabulous networking lunch at SMCC’s McKernan Center with its views of Casco Bay and shipchannel, the 65 attendees listened to Mike Rogers of Maine Revenue Services. Mike spoke of the changes andimplementation of the new Business Equipment Tax Exemption (BETE) and BETR. He also discussed thechanges in the current tree growth law and forecast discussions on the legislative side.

For additional MCIAAO information contact Julie Schramm at jschramm@yorkmaine.org

IAAOIAAO congratulates Bath Assessor Paul Mateosian for 15 years of membership and Freeport Assessor

Robert Konczal for 10 years of membership.IAAO welcomes new Maine Members Joseph White, Michael MacPherson, Clyde Cavender, Lewis

Cousins and Dennis Dunbar.

The Northeast Association of Assessing Officers’ (NRAAO) 2008 Conference will be held in Lake Placid, NY,from May 4th to 8th. The New York State Host committee’s theme is Striving for the Gold Medal of Equity.Educational sessions will include Valuation of Conservation Easements, Assessment Administration Models-Localvs. County vs. State, House Construction, Design & Systems and Time Management.All conference activities will be held at the Hilton Lake Placid Resort. Please visit www.nraao.org for moreinformation.

MEETS & BOUNDS-MAAOLOCAL GOVERNMENT CENTER60 COMMUNITY DRAUGUSTA ME 04330

MAAO NOVEMBER 2007 NEWSLETTER

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Meets & Bounds