Minutes of the Meeting June 6, 2023

Office of City Assessor June 26, 2023

Board of Assessment Appeals June 6, 2023 The Board of Assessment Appeals was brought to order at 9:00 AM, by Chairman William Garfinkel. Board Members present were Chairman William Garfinkel, Board Members Tom Burns, Doug Doyle and John Davis. Staff present were Customer Service Director Patricia Marney, via WEBEX, Customer Service Supervisor Allison Haines and Administrative Assistant Annette Hart. Agenda Additions/Deletions By unanimous vote, the agenda was approved as presented. Adoption of Consent Agenda JMSJ Best LLC Location: 155 Greentree Dr. Mr. Zuck told the Board that the owner of 155 Greentree Dr. stipulated to a new value based on an appraisal provided by the property owner. He explained that the State of Delaware is getting ready to purchase the piece of vacant land. By unanimous vote, the consent agenda was approved as presented. Exempt Requests Central Delaware Habitat for Humanity Location: Exempt Request: 101 N West St $15,500 39 S New St $16,400 29 S Governors Ave $24,000 BACKGROUND AND ANALYSIS An exemption request for the above referenced properties was submitted to the Assessor’s Office. Once these properties are complete and the ownership is transferred, the properties will be added back to the tax roll. 1

RECOMMENDED ACTION: Recommend that the request for exemption be reviewed. Ms. Stark, Finance Director, represented Central Delaware Habitat for Humanity and started by pointing out that the organization is a non-profit organization. She continued the by going over the current status of each property starting with, 101 N West Street which is currently under construction and will be completed within the next 4 months. 29 S Governors is located next to 23 and 25 S Governors Ave. These three lots were combined and then split into equal lots. The organization is currently waiting for funding they submitted for the property located 39 S New Street, therefore Ms. Stark had no construction dates for this property yet. Mr. Zuck asked if the properties will go back onto the tax roll after they are completed, Ms. Stark explained that the organization first finds a new family for which the home will be built, so before construction begins, the organization knows how many bedrooms and bathrooms are needed. Ones the home is complete the new homeowner will receive a low interest loan from the organization and will be responsible for all payments regarding the property. Mr. Zuck asked if the property located at 29 S Governors Ave is a vacant lot and Ms. Stark told him that it is, she mentioned that if the organization purchases a property with a building on it, they usually demolish the building within the first few months of owning it. Mr. Burns commended the organization for the great work they do. Mr. Burns noted that the organization comes before the board every year and was wondering if the properties before them where the same properties are the Board discussed during the hearing in 2021. Ms. Stark told the board that she was given a two-year window and to come back if nothing has been built on the lots. She said that ones the organization purchases the lots they try to build and sell the homes as fast as possible. Mr. Burns asked if the organization has any maintenance requirements. Ms. Stark replied that ones the new owner takes over the property they are responsible for everything. Mr. Davis made a motion to approve the 3 properties for the exemption, which was seconded by Mr. Burns. Motion carried 4-0. Mrs. Marney, who attended the meeting via WEBEX, asked if the exemption should be amended to include that if the properties would not be sold within 2 years, the organization would have to 2

re-apply for the exemption. Mr. Davis made a motion to amend the prior approval to include the exemption to be approved for 2 years, if the property has not been sold the organization is to re-apply. Motion carried 4-0. Capitol Baptist Church of Dover Location: Exempt Request: 1305 New Burton Rd 139,200 BACKGROUND AND ANALYSIS An exemption request was submitted to the Assessor’s Office. The purpose of the property is to provide temporary housing to visiting missionaries/preachers as needed, per the pastor’s request. Terry Moore, Paster of the church, was present for the hearing and started by telling the board members that the property is used to house missionaries when they come of the field. He explained that the church will be supporting approximately 60 missionaries at no charge, after renovations are completed. Mr. Zuck asked if the church will be renting the home to the missionaries, Pastor Moore told him that they will let the missionaries stay at the home free of charge. Mr. Davis was wondering where the missionaries come from, Pastor Moore explained that they come from all over the world but can only stay in other countries for a certain amount of time due to visa time limits, therefore they must come back to the States at which time the missionaries look for churches that support them and provide a place for them to stay. Mr. Burns asked how many people would be staying at the property, Pastor Moore told him, that only one family at a time would be in the house. Mr. Doyle asked if this is the first home the church offers to missionaries, Pastor Moore told him that there is already a home like this next to the church, which is already tax exempt. Chairman Garfinkel explained that if the Church does not charge any rent and the church would not collect any rent, the property would be considered a charitable property. Mr. Burns made the motion to accept the exempt request which was seconded by Mr. Davis. Motion carried 4-0. 3

Children and Families First DE Inc. Location: Exempt Request: 195 Willis Rd $737,200 BACKGROUND AND ANALYSIS An exemption request was submitted to the Assessor’s Office. Per the application this property is used to help children face adversity and to help families raise their children Ray D’Alessio, Senior Accountant, was present to represent the organization. He told the board that the organization is a non-profit organization, and that this property will be used for their “Head-Start Program” which includes interventions and education. Chairman Garfinkel asked how many children would be enrolled in this program? Mr. D’Alessio told him that it varies, could be up to 25 children. Chairman Garfinkel asked if the children pay to be in the program, Mr. D’Alessio told him that the program is funded by another organization. Mr. Zuck asked if the property was rented or if Children and Families First DE Inc. owns the property. Mr. D’Alessio explained the organization purchased the property about a year ago. Mr. Burns asked how many properties like this are in the State of Delaware and was told that there are at least 4 “Head-Start” facilities right now and that they are all exempt from paying property taxes. Mr. Davis asked how old the students are, and what the intervention aspect initials. Mr. D’Alessio explained that the children are as young as kindergarten age and that some of them have been abused. Mr. Burns made the motion to approve the exemption which was seconded by Mr. Davis. The motion included a requirement for the company to present their form 990 to the tax office for record. The form was received via email. Motion carried 4-0. 4

Elizabeth W. Murphy School Inc. Location: Exempt Request: 20 Pennsylvania Ave $149,600 535 S State St $146,200 BACKGROUND AND ANALYSIS An exemption request was submitted to the Assessor’s Office. The nature of the business or purpose is to help children under the age of 18 who are in need of an alternative community-based environment. Mr. Kopp, Executive Director, was present for the hearing. Chairman Garfinkel suggested to discuss the two properties at the same time unless Mr, Kopp wanted to discuss them separately, Mr. Kopp agreed. Mr. Kopp told the Board that the Elizabeth W Murphy School is a non-profit organization is exempt from paying property taxes, which is why he filed for tax exemption for the two properties, which had just been purchased. He explained that foster children that the reach the age of 18, can no longer stay at the school, therefore Mr. Kopp purchased these homes, so these children now have a place to stay. Since these houses are located close to the school, teachers and staff can periodically check in on the students. These students are taught to become independent, they learn how to drive and take care of a car, etc. With these houses located so close to downtown Dover, the students can walk to stores and jobs. Mr. Doyle asked if the school was able to help the children who turned 18 before the purchase of these houses? Mr. Kopp said that, since foster children who turned 18 years of age could no longer stay at the school unless they were not finished with high school, at which time they could stay until the age of 19, Mr. Kopp started writing grants in 1987, so he could get funding from the State to place foster children who can no longer stay at the school or in foster homes in homes where they could be taught life skills. Mr. Kopp mentioned earlier in the conversation that he was told by the settlement attorney that no “Change of Use” for the property was necessary, which was a concern for Chairman Garfinkel, he 5

thought since the homes went from a single-family home to a constitution there should be a “Change of Use” for the properties. He asked Mr. Kopp if the Planning and Zoning office had been contacted to inquire about the number of occupants. Mr. Burns believes that 4 unrelated occupants per home was accepted but questioned that 6 occupants per home, that Mr. Kopp had mentioned earlier, was too much. Mr. Burns was concerned that the zoning for the properties was no longer correct. Mr. Davis also felt that it would be best for the organization to inquire about the zoning for the properties. He is not questioning the work the school does for the children or the exempt request but would like for Mr. Kopp to talk to Planning and Zoning. Chairman Garfinkel did not want to hold up the exempt request but wanted to make sure the school inquiries about the zoning for the properties, therefore made the motion to give the school a conditional exemption for one year, allowing the school enough time to meet with someone from the Planning and Zoning office and have a letter drawn up for the Board regarding zoning for the properties. Mr. Davis seconded the motion. Motion carried 4-0. Senior Citizen/Disabled Citizen Reduction Appeal Suzanne Cerro Location: 27 Fieldstone Ct. BACKGROUND AND ANALYSIS Nicole Cerro, the owner of record for the property located at 27 Fieldstone Court Dover DE, contacted the City of Dover Tax Office to find out if her mother Suzanne, who has been living at 27 Fieldstone Court Dover, DE, would qualify for the Senior Citizen Tax Reduction. Since Suzanne Cerro is not the owner of record, Nicole Cerro was told that her mother would not qualify for the reduction because the City of Dover code states the “Title to the property for which the exemption is sought must be in the name of the applicant”. Exempt Request: 6

The assessed value of $130,000 to be reduced by $50,000. Ms. Suzann Cerro was present for the hearing and started by explaining that she has been living at the property and paying the taxes since 2008. She feels that because she is a Senior Citizen she should qualify for the discount, even though she is not listed as the owner. Ms. Cerro explained that she is not listed as the owner because there is a judgment against her, due to a divorce, which keeps her from owning the property but that her daughter Nicole purchased the property 20 years ago. Ms. Cerro believes that because she has been paying taxes and utilities, she should be able to qualify for the reduction. Mr. Davis asked if the judgement was a financial judgment at which time Ms. Cerro explained the circumstances that led to the judgement. Ms. Cerro told the board that back then she had no money to fight the judgement and has since not been able to fight it. Chairman Garfinkel pointed out that the city ordinance states that the person seeking the reduction must be listed as the owner and live at the property. Mr. Cerro insisted that she is not a renter but lives at the property and pays the mortgage and would like for the board to make an exception. Chairman Garfinkel explained that the Board is not in position to go against the city code. Ms. Cerro asked that if the Board was not able to make a one-time exception and the grand the reduction, who would? The Board members suggested for her to speak to her council representative. Mr. Burns told Mr. Cerro that the Board has no authority to go against city code. Mr. Burns then made the motion to deny the Senior Citizen Tax Reduction request, because the owner is under 65 years of age and does not reside at the property. Ms. Cerro interrupted Mr. Burns during the motion to say that she felt that the board needs to have a heart and make an exception. Mr. Burns redirected the applicant and continued to present the motion. Mr. Doyle seconded the motion. Motion carried 4-0. 7

Ms. Cerro was concerned that her opportunity to contest the decision for this coming tax year was over. Mrs. Marney, who joined the hearing via WEBEX, told Ms. Cerro, that she has the option to send a petition to City Council and would be heard sometime within the next few weeks, she also suggested for Ms. Cerro to inquire about a quitclaim deed, which would transfer ownership from her daughter to her without endangering the debt instrument. Ms. Cerro noted that this would cause an eviction. Mrs. Marney advised Ms. Cerro to seek legal consult on the matter. Ms. Cerro stated that she is on disability and does not have the funds to seek an attorney. She asked if the information could be sent to her for appeal via email. Mrs. Marney stated that she would send her the information through email. Ms. Cerro continued to disagree with the board regarding their decision. The board thanked Ms. Cerro for her application. The meeting was adjourned at 10:55 A.M 8