WHITMAN – The Select Board on Tuesday, Jan. 7 accepted a recommendation from Town Administrator Mary Beth Carter to set up a joint meeting with the Board of Assessors as soon as possible.
In her report to the board, Carter outlined in a lengthy statement, billing errors by the Assessors that have could have cost Whitman taxpayers millions of dollars on real estate bills before they were due, while failing to collect boat excise taxes or to mail other bills last year.
The current Board of Assessors has a total of 21 years of combined experience as board members, Carter noted.
When the Select Board holds its joint meeting on the budget with the Finance Committee on Tuesday, Jan. 21, the will schedule a February meeting with the Assessors.
“The magnitude of these recent errors is alarming to both the assistant town administrator and me,” Carter said, noting that just this past weekend the town’s printing vendor had found a fiscal 2025 Actual Real Estate Bill issue: the square footage on the bills is incorrect and it was confirmed that the file sent to the temporary treasurer-collector for printing by the Board of Assessors contained a database error.
Similarly, in December 2023, warrants to collect for actual real estate bill liens totaling $926,534.32 were not voted or signed by the Board of Assessors until May 21, 2024.
Warrants to collect are required by the Department of Revenue to be issued by the Board of Assessors to the treasurer-collector before payments can be accepted, Carter pointed out.
On Dec. 17, 2024, the Board of Assessors signed the official fiscal 2025 Actual Real Estate Warrant to Collect – the document empowering the treasurer-collector authority to collect real estate payments for the town. However the warrant and the corresponding billing file initially sent to temporary treasurer-collector Sharon LoPiccolo for third and fourth quarter real estate bills had an erroneous total that was $16,124,289.21 greater than what should have been billed to taxpayers. The fiscal 2025 real estate lien file, which should have consisted of unpaid water, sewer, trash and water bills from fiscal 2024, had an erroneous total $750,508.24 less than what should have been billed to taxpayers, according to Carter.
“Luckily the new temporary treasurer-collector realized there was an issue, and she reached out to me to review the warrants to collect before she posted the bills for printing and mailing to our taxpayers,” she said. LoPiccolo alerted the Board of Assessors of the erroneous files, which were replaced with corrected real estate and lien files.
“These two recent billing issues are quite concerning,” Carter said. “If the real estate bills had been sent out, as a result of these bills, the taxpayers would have been billed for basically a total of six quarters instead of the usual four quarters in fiscal 2025.”
They were only some recent examples.
In April 2024, the Board of Assessors sent a warrant to collect to both the treasurer-collector and the interim town accountant for 11 boat excise tax bills. But the Assessor’s office never sent the corresponding billing file, Carter said. As a result, the May 2024 boat excise bills were never issued and the revenue unable to be realized last fiscal year.
It was, in fact, never sent to the treasurer-collector for billing and the file was deleted from the Assessors’ software module titled “Add new accounts and omitted bills” on Nov. 25, 2024.
“I am hopeful that the Board of Assessors will commit the 2024 boat excise bill in fiscal 2025, so the revenue can be realized this fiscal year,” Carter said. “An additional concern is the fact that only 11 bills were voted on by the Board of Assessors. In the previous five years the town billed about 53 bills each year.”
From the data that Carter and Keefe were able to review, they “strongly believe” that data voted for the 2025 boat excise bills should have contained about 53 bills, as I has for the last several years, not just the 11 bills they intended to commit.
“The assessments and the related billing produced by the Assessors’ Office, which are under the control of the Board of Assessors, directly impact the revenue and, therefore, the town budget,” Carter said. “I feel it is imperative that the Select Board and the Board of Assessors meet in open session to discuss the numerous issues that have come to light regarding billing issues, as the enormity of the issue has escalated over the past year and a half.”
Carter also said that the Board of Assessors had made it “abundantly clear” in open sessions during more than one of their meetings last year that they “didn’t want any interference from the Assistant Town Administrator or me.”
“For well over a year now, the Assistant Town Administrator Kathy Keefe and I have been extremely concerned about several billing issues, which have been brought to our attention regarding the Assessor’s Office,” Carter read from her prepared remarks. “To avoid any confusion, it’s worth noting that the Select Board does not govern the Board of Assessors. The Board of Assessors is a separately elected board that is comprised of three members. Thw Board of Assessors is solely responsible for the operations in the Assessor’s Office.”
She added that, while the Select Board does not have authority over Assessors, “I feel that we need to take this action to call for a joint meeting between the two boards to better discuss our ongoing concerns.”
Carter had met with the Chair of the Board of Assessors John Noska early last year and in August with another Board of Assessors member she described as interested in those ongoing concerns.
“I presented and reviewed the issues that were brought to our attention up to that point,” she said. “Rather than Board of Assessors being receptive to our comments and concerns, they instead issued a letter dated Aug. 29 to the Select Board, accusing both Kathy and me of harassment and interference. More importantly, to date, the Board of Assessors has not taken corrective action on several of the billing issues that were revealed to them.”
The Select Board sent a letter to the Board of Assessors on Oct. 24, 2024 to inform them that, after reviewing the information in the Assessors’ letter, they had determined that the Board of Assessors allegations of harassment and interference were not supported and asked Carter and Keefe to continue making them aware of any future concerns about billing.