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Home My WebLink About1995-05-22 95-242 ORDERCOUNCIL ACTION Datez 5-22-95 Item No. 95-242 Item/SubjeOt: ORDER, Authorizing an Abatement Of Prior Year Real Este" Taxes, Dap 24, Lot 56-A, 249 Lincoln Street Responsible Departmentt Finance Mrs. Gertrude Kessler has requested an abatement of current and prior year taxes in regard to a fireplace which does not exist. Our assessing records indicated a fireplace at her residence. This past summer, the Assessing Department reassessed her home and verified that the fireplace did not exist. An abatement of the PY95 real estate taxes was granted. Mrs. Ressler has requested an statement of past taxes. In a case where an error exists in ssing records, the City Council may grant an abatement of prior year taxes for up to three "are. The attached Order would provide such an abatement to Mrs. Kessler for tax years 1993 and 1994. Taxes for tax year 1992 were assessed against the prior Owners of the property.Kra. Ressler purchased the lose during that year and paid the taxes. normally, any abatement would go to the prior owner. The City Solicitor has indicated, however, that he would recommend that the abatement for that year also go to Mrs. Kessler given the length of time passed, the small amount of money involved, and the failure of the prior owner to request an abatement. This approach appears to be the meat direct and would avoid the expense of seeking Out the prior Owner or the inconvenience m of Mrs. Ressler should request that she secure a release from the prior owner. Depart/Head Manager's Connects: City Manager _ Associated Informationz Order, Mauro, Interest Calculation, Assessing Record wrovalI Finance Director Legal Approvals City Solicitor VU Intro uced For Passage _ First Reading Pege of_ Referral 95-242 Assigned In Coonaor Blanchette May 22, 1995 r CITY OF BANGOR (TITLB) VVrbgre .. _.._ Authorising an Abatement of Prior Year. Real Estate Taxes, Nap 24, Lot 56-A, 247 Lincoln Street By the City Cwxei{ Ofdw My KBaaaae: ORDERED, THAT an abatement is hereby granted to Gertrude Ressler for a portion of the real estate taxes paid for tax yearn 1992, 1993 and 1994. The abatement is for one fireplace which was assessed to this property due to an error in the City's assessment records. The amount of thestatement shall has Tax Year Ameant. 92 $63.90 93 64.20 94 66.00 plus accumulated interest at the statutory amount. IN CITY COUNCIL May 22, 1995 95-242 Pa ORDER CITY C RR Title, Authorizing an Abatement of Prior Year Real Estate Taxes, Map 24, Lot 56-A,'247 Lincoln Street ......... ........ ................. ape. Councilman ' 95-242 CITU OF (� MAINE 7no4RMWVV 8= FINANCE DEPARTMENT Ter. m7i9454400 To: Members ofNe Mu cipal Operations Comuntt Prem: David W. Little, Acting Tax Collector re: Gertrude Kessler -abatement ofprior year real estate tacos Map 24 Lot 56-A, 247 Lincoln Strcet, BE 48505 May 12, 1995 Commihes Members, Ms. Kessler As ataxpayer ofthe City of Bangor bas requested an abatement of current yearfaxes as well as reimbursement for prior year taxes paid. It was her contention Nat she was paying taxes on a fireplace which never existed After filing a petition for abatement on July 31, 1994 the Assessing Department reassessed her home and found then the fueplace in question indeed did not exist and an abatement of 95 real cable: taxes was granted. Ms. Kesslm's request forreimbmsemem of The prior years faxes remains an open issue. I have researched this issue and from the information available N me I have determined that the fireplace was an error on Ms. Kessler's assessment. It is my reconamendation that Ms. Kessler be issued an abatement and refunded for prim year taxes plus interest. Such a refund would consist of the following: Value of one fireplace - $2,976 rounded to $3000 8% Assessment Date T&x R �' g[ Tax Amo int Inner Total 04/01/92 21.40 93 64.20 12.57 76.77 - 04/01/93 22.00 94 66.00 7.57 73.57 $150.34 It is my understanding thstprlm year abatements can go back three years. )a Ms. Kessler's case This causes a minor problem. Ms. Kessler purchased her home in 1991 and paid 11111991 taxes however when the taxes were assessed on OW01/91 the assesaaent was in the prim owners name. Any abatement and refund would have to go to the assesud owner regardless of who paid The ten. Ms. Kessler may obtain a release or statement from the prim owner stating they waive their rights end agree Ms. Kessler should receive The refund. If Ms. Kessler does obtain such arelease the refund would be: 8% AsacesnoejftDaot Tax Rate Tara Ye Tax Amount I�ergg[ law 04/01/91 21.30 92 63.90 17.53 81.43 I respectively rational the Committee review this issue and consider it for Council recommendation. Particularly the 93 and 94 her years with the Council being aware That 91 may stow if Ms. Kessler obtains a�release from the prior owners. David W. Little, Acting Tax Collector 95-242 70 CITU OF MAINE 3flxmo STREET MiooR. MARE owl FINANCE DEPARTMENT TEL 2071&45W00 Interestfor Me. Kessler Interest calculated Ed 8% per annum Simple inherent, Interest fmm data of tax payments met May 12,1994. Tinea ter 93 Real Estate: Toral Tax KKdreplw: 364.20 12 ofW1al tax kr eaM payment $3210 Payment on o6131192 32.10'(9111385)'884 days= 6.92 31-1w9-92 12 -may -95 984 Payment on 03N193 MAD -(081%5)'802 days= 5.64 1251 O1 M"3 12 -May -85 362 Tines M94 Real EmbeS TOIaI Tax lCa lRple ce. 566.00 12ofidallaxM eaM paynenl: $3390 Payment on M(1&93 33.W-(NMEdn'624 days= 461 2"i O 12 -May -95 624 Payment on D3H594 - 33.W-(,OBIN5)' 423 days= 305 ]5] 15 Mar 94 12-Ms"5 423 Irm rest ter 92 if applicable Tool Tax fort placa: $0.0 12 oftolal laxfor eecll payment: $3195 Paymenton09117191 3195-(09M5Y1=days= 933 iT-6ep91 12 MegA 1333 Paymentan=bdi2 31.&5'(06265)' 1111 days= 8.20 1].53 26 Feb 92 12 -May -95 1171 IRA I 1 yr oe+lwvn _ MAP, LOT CCOUNTNO. ADDRESS CARD NO. ( OF NESS RICHARD F 4 JOAN L 247 LINCOLN ST tl"NfiJR JT RAP 2V ::,SF MADVAUUMERAIn ASSESSMENT RECORD YEAR LAND BUILDINGS EXEMPT TOTAL PRDV2J13'3AS AIS ti RICHARD E C JOAN L 21 'GiLLIAMS ST M PdLV20]2P3PS.NS2 SLEN OERiR'JJE u7 LINCOLN ST BANGOR HE JT 04444 V5E J5 MAP 2V ^56A 4e505 r'aP SiP 1988 1?J9 13i^ 1991 x.992 1993 19 A ,d =V_ -056A 7,990 64,709 6Lv aa,.�. 7 `"T'" " 1G, 500 76,900 11,600 70,400 114600 69,600 11.600 69.211 11.6J0 68.500 J48505 0 .. 0 0 0 0 0 72x693 7cNESS - ra"MAMPOEN 8_7,400 82,000 BIx200M 90r890 90.100 F*00 .DRG,1994 FRCV4851J2S1. 1 J5/ol 44SD5 19 is 4 WILLING is LALLPUUM 4 EVIL ' ex LAND DATA 4, PALM EFFECTIVE INFLUE Ce INFLUENCE I ME, _p'MumLIQUOR CODES FACTOR CODE NOTES / {v V' Js�N ♦ 9,n ,vee "All 'vG '�=f 39/ .7 i0A tEi'f —urt 2 WIDE SQUARE FEET SUMAREFEET ME DATA �L a &Peer', {.� MICIR LEAD x'xIn, L .URGE' I OUT TCIGAL ACREAGE