Brookfield Board of Abatement

Minutes of September 29, 2016 Meeting

Town Clerk’s Office – Brookfield

Present for the Board of Abatement: John Benson (Chair), Jeff Kimmel (Secretary), Cory Haggett, Phyllis Humez, Bonnie Fallon, Dan Bohnyak, Beth DeForge

Petitioner: Marc Lacerte

Attendees: Pauline Lacerte, Henri Rousseau, Teresa Godfrey (Town Clerk, Delinquent Tax Collector)

Meeting convened at 6:30 p.m.; Mr. Benson agreed to chair, Mr. Kimmel agreed to take minutes.

Ms. Godfrey provided a brief description of the property, which is located at 932 East Hill Road and consists of 147.4 acres and a dwelling. The Housesite Value is $727,700. Delinquent taxes and fees are:

Year Principal Interest Penalty Other Total
2014-2015 12,933.43 3,589.02 1,034.68 0.00 17,557.13
2015-2016 13,545.92 1,388.42 1,083.68 0.00 16,018.02

Mr. Lacerte also faces a property tax bill of $6,785.58 that will be due by November 5, 2016.

Ms. Godfrey then swore in Mr. Lacerte.

Mr. Lacerte testified that he obtained the property in 2014 as the result of a divorce agreement. The property had previously been owned by MDL-PRL, LLC, Mr. Lacerte’s former company. He testified that he has since lost his business. His wife was removed from the land records as of January 2015, and the divorce became final in March 2016. Mr. Lacerte moved to Brookfield in June 2016. He has a mortgage through his ex-wife, which will be finished in January 2017.

Mr. Lacerte testified that he has been undergoing treatment for cancer for the last eight years. To describe his health conditions, he provided the following documents:

  • An October 23, 2015 prescription from Dr. Alan S. Dejarnette (of Pompano Beach, FL) describing his condition and limited ability to sit or stand.
  • A December 7, 2015 letter from Dr. Ivan R. Zendejas-Ruiz (of UFHealth Physicians, Gainesville, FL) regarding a surgical admission scheduled for December 17, 2015.
  • A January 26, 2016 letter from Dr. Thomas J. George Jr. (of University of Florida College of Medicine, Gainesville, FL) describing his cancer and treatment history.
  • A July 2, 2016 letter from Joy Mello, MSW (of Dartmouth-Hitchcock Medical Center) regarding Mr. Lacerte’s hospitalization there.

Mr. Lacerte also presented a June 30, 2015 letter from the Social Security Administration with findings that he became disabled (under SSA rules) as of September 17, 2014, and would be eligible to receive benefits as of March 2015. Monthly benefits would be $2,486.00.

The last document provided by Mr. Lacerte was a September 6, 2016 letter from his attorney, Christopher W. Blanchard (of Facey Goss & McPhee, P.C., of Rutland, VT) briefly describing Mr. Lacerte’s current circumstances and supporting his request for an abatement of delinquent taxes. Mr. Blanchard indicated that Mr. Lacerte’s mother (Pauline Lacerte) is also willing to provide financial help, which Mr. Lacerte and Ms. Lacerte confirmed.

Mr. Lacerte reported that he has been trying to sell the property, and has had only one viewing, with no contract; the property remains up for sale. He noted that he currently has $1,200 cash on hand. However, Mr. Lacerte indicated that he would henceforth agree to pay at least $100 to $200 monthly towards his outstanding taxes.

After reviewing the state statute addressing abatement (24 VSA 1535), the Board asked Mr. Lacerte about which provision he might invoke for the request. Mr. Lacerte cited subsection 3 (“taxes of persons who are unable to pay their taxes, interest, and collection fees”), based on his current and foreseeable financial and health circumstances.

At 7:00 p.m., with no further testimony being offered, the Board moved into deliberation. The Board reviewed the presentation and materials offered by Mr. Lecerte and initiated discussion of the state statute, Mr. Lecerte’s financial condition, his continuing health issues, and the status of his property taxes. In addition to considering various payment and abatement scenarios, the Board voted 6-1 to leave his ex-wife out of the financial considerations, as she had relinquished her ownership interest in the property.

At 7:30 p.m., the Board came out of deliberation and voted unanimously to adjourn the meeting.

Brookfield Board of Abatement

Ruling on Petition of Marc Lacerte

September 29, 2016

Town Clerk’s Office – Brookfield

Present for the Board of Abatement: John Benson (Chair), Jeff Kimmel (Secretary), Cory Haggett, Phyllis Humez, Bonnie Fallon, Dan Bohnyak, Beth DeForge

Petitioner: Marc Lacerte

The Board met to review Mr. Lacerte’s petition for abatement of property taxes (including principal, interest, and penalty) assessed for his property, which is located at 932 East Hill Road and consists of 147.4 acres and a dwelling. Delinquent taxes (and associated interest and penalties) are:

Year Principal Interest Penalty Other Total
2014-2015 12,933.43 3,589.02 1,034.68 0.00 17,557.13
2015-2016 13,545.92 1,388.42 1,083.68 0.00 16,018.02

Mr. Lacerte also faces a property tax bill of $6,785.58 that will be due November 5, 2016.

Finding of Fact:

  • Mr. Lacerte became sole owner of the property in 2014, following divorce proceedings. Mr. Lacerte’s ex-wife retains a mortgage on the property, which ends in January 2017.
  • The property was formerly held by Mr. Lacerte’s company MDL-PRL, LLC. He has since lost that business.
  • For the last eight years Mr. Lacerte has been receiving treatment for cancer. He has limited mobility and has been declared “disabled” by the Social Security Administration.
  • Mr. Lacerte is receiving monthly SSA payments of $2,486.00. He also is receiving some financial help from his mother (Ms. Pauline Lacerte). Otherwise, his financial resources are minimal unless he sells the property.
  • Mr. Lacerte has attempted to sell the property, with no success so far. He is continuing to keep the property on the market.

Board of Abatement Ruling:

Mr. Lacerte has requested relief under 24 VSA 1535:

  1. The board may abate in whole or part taxes, interest, or collections fees, other than those arising out a corrected classification of homestead or nonresidential property, accruing to the town in the following cases:
  2. (3) taxes of persons who are unable to pay their taxes, interest, and collection fees;

The Board acknowledges that outside of SSA disability payments and potentially some family help, Mr. Lacerte has limited ability to work and earn an income. Mr. Lacerte is focused on his ongoing cancer treatments and recovery process. At this point, he is unable to afford the entire amount of delinquent taxes and associated fees.

Based on 24 VSA 1535(a)(3), the Board rules that the delinquent taxes (principal, interest, and penalty) for the tax year 2014-2015 (total: $17,557.13) are abated. This is also consistent with the requirements stated in 24 VSA 1535(b): “The board’s abatement of an amount of tax shall automatically abate any uncollected interest and fees relating to that amount.”

Remaining (tax year 2015-2016) and upcoming property taxes are unaffected. Mr. Lacerte is also expected to make monthly payments towards his tax debt, as he indicated during the Board’s hearing. If Mr. Lacerte’s financial situation does not improve during the next year, he may request another hearing by the Board to review his circumstances.

For the Board:

John Benson (Chair)

Dan Bohnyak

Bonnie Fallon

Jeff Kimmel