For the third year, Westport Island’s Greenleaf Cove Association has filed an appeal to the State Property Tax Review Board. The appeal is based on the refusal of the Westport Island Board of Selectmen to abate the property taxes levied on the association’s common lot. The past two years the state board has ruled in favor of the town.
The Westport Island selectmen announced in their meeting Monday, March 2, they had received a 42-page appeal that has been sent to the state board, asking that the association be given open-space status for the common lot for the tax year 2014.
The common lot within the homeowners’ association is shared by the 10 homeowners within the association, which includes sharing the cost of maintenance and taxes of the common lot.
The abatement requested includes a 45 percent reduction of property taxes of the 1.1 acres of land and a pier that allows access to the water.
According to town records, the property is currently assessed at $272,260. If the open space status was given, it would reduce the assessed value to $149,743. The association is also asking for depreciation of the steps going to the pier.
The selectmen have maintained for the past three years that the property is not eligible for open-space status because the pier on the site is considered a structure.
Karin Marchette Ponte, an attorney who specializes in this category of law, has agreed with the selectmen that the pier on the site does disqualify the lot for open-space status.
Attorney William Dale has represented the town on this issue before the state board for the past two years, and it is expected he will represent the town in the third appeal. The selectmen have forwarded the appeal to him for his review.
Westport Island resident Dennis Dunbar is representing the association in their appeal.
According to Dunbar, the town argues that the small pier on the lot, which is used for water access and for viewing the seal haul-out habitat and historic Parson’s homestead and mill site, is inconsistent with the designation of the land as open space.
The association argues that it enhances the use of the land as open space and is key to the water access and scenic viewing benefits to the public. Dunbar admits the law is very vague on the issue and is subject to interpretation.
Dunbar said he is hopeful the state board will address the issue of the pier in this appeal. The state board’s decisions for the past two years were based on other issues, and the association has addressed those issues, he said.
“The tax amount in dispute is $920, yet the town is spending thousands in lawyer fees to continue to fight, rather than settle the issue,” Dunbar said.
The town is assessing the property as a buildable house lot for $272,260, although deed restrictions require it to remain open space forever and be used only as a water access point for association members and the general public.
The Open Space Tax Law allows for a 20 percent reduction for ordinary open space with an additional 25 percent reduction for land available to the general public. The requested abated assessment for the 1.1-acre lot is $145,743, according to Dunbar.
The selectmen authorized Town Clerk Gayne Wagner to rent an on-site shredding machine to dispose of town documents that can be destroyed under state law.
Wagner told the board the town has records that go far beyond the disposal date, and the on-site shredding machine for a cost of $40 would make it much easier for her and the history committee who are working on the project.
The selectmen did not hesitate to authorize the cost of the machine, asking only two questions, “Will the container be locked and where will it be stored?” Wagner said it will be locked, and she also has a place for it to be stored while at the town office.
After the machine is filled, the company it is being rented from will come to the office and destroy the paper in the witness of the town clerk, which is required by law, according to Wagner.
Before adopting a policy to make the ad hoc history committee a permanent committee of the town, the town is waiting for a response from Susan Pilgrim, an attorney with the Maine Municipal Association. The policy was sent to her for review before being adopted by the selectmen.
The purpose in changing the status of the committee is to allow the committee to apply for grants, and being a permanent committee would make the committee eligible for more grants, according to Wagner, who also co-chairs the history committee.
Salt purchase
The selectmen have purchased eight pallets of salt, which equals 10 tons, from Ames Supply at the same price as last year, $203 per ton. The salt is being stored by Ames Supply at no cost to the town.