Wednesday, March 7, 2012

Grease is the word!


FHS production of Grease. March 23 & 24, 2012 at the Horace Mann Middle School in Franklin starting at 7pm. Tickets are $10 at the door.



Franklin takes down Boston Latin in mock trial competition

Sent to you by Steve Sherlock via Google Reader:

via The Milford Daily News News RSS by Alison McCall/Daily News staff on 3/6/12

phoMDmocktrial2_0306.jpg
After a bitter loss to Boston Latin School in last year's mock trial competition, Franklin High's team got the sweet taste of redemption yesterday, defeating Latin and advancing in the tournament

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Franklin, MA: Earth Day registration open


Thank you for your interest in the Franklin Earth Day event on April 22nd, 2012! For over 10 years, the Town of Franklin has conducted this event in an effort to educate the public on recycling, beautification, and general clean up of the town. This year, we are taking online registration for those folks looking to lock in a location in Town that they are interested in cleaning. Please select the area in town you are interested in cleaning and let us know specifics about your planned clean up. Gloves and trash bags can be picked up ahead of time at the Recreation Dept (150 Emmons St).

Register online for Earth Day

15th Annual Trivia Bee - March 15

Yes, you read that correctly.

The 15th Annual Trivia Bee will be held on March 15th! How cool is that?


FEF Trivia Bee Flyer 2012


Hold the date on your calendar!

Note: Email subscribers will need to click through to Franklin Matters to view the document

Tuesday, March 6, 2012

Franklin Rotary Scholarship Application

Dear High School Senior,

As your high school experience is coming to a close, it is time to contemplate, plan and make decisions that will affect your future. Part of that process is determining how to pay for a college education. The cost of furthering your education is high but the failure to obtain additional knowledge will cost you even more. Our members understand this and recognize the significant expense and sacrifice that often accompanies its pursuit. With this in mind the Rotary Club of Franklin, as it has for many years, continues to offer graduating high school seniors from Franklin, Tri–County, King Phillip, and Medway High Schools an opportunity to receive scholarships to offset the expense of higher education.

The Rotary Club is an international service organization that is dedicated to world peace through service to others and an increased awareness of people’s needs through education. Based on this premise, each application for the Franklin Rotary Club Scholarship is evaluated on the basis of community involvement, financial need, and academic achievement.

To apply for a Scholarship please go to the Rotary Club of Franklin website http://www.franklinrotaryma.org. Click on to “Rotary Scholarships” and fully complete an application.

Please return it as soon as possible and before the May 4, 2012 deadline to:
Rotary Scholarship Committee
PO Box 148
Franklin MA 02038


On behalf of the Rotary Club of Franklin and its Scholarship committee we wish you good luck and best wishes.

Sincerely,

Daniel Gentile
Chairman,
Rotary Club of Franklin Scholarship Committee

Presidential Primary: Polls open from 6:00 AM to 8:00 PM


“It certainly is a race on the Republican ballot,” Franklin Town Clerk Deborah Pellegri said. “It’s going to bring the Republicans out, that’s for sure.” 
Former House Speaker Newt Gingrich of Georgia and U.S. Rep. Ron Paul, R-Texas, are also running for the Republican nomination. 
Democrats have President Barack Obama on the ballot, and Green-Rainbow voters can choose from Jill Stein, Harley Mikkelson and Kent Mesplay. 
Residents will only receive ballots for the political party for which they are registered. 
Unenrolled voters can ask for any of the three available ballots this year.

Read more: http://www.milforddailynews.com/news/x413535626/Some-area-town-clerks-expect-more-to-show-up-at-polls-today#ixzz1oKdNn1o3

Franklin, Newton students make Mock Trial 'Sweet 16'

Sent to you by Steve Sherlock via Google Reader:

via The Milford Daily News News RSS by GateHouse Media, Inc. on 3/5/12

Franklin High School and Newton South High School have advanced to the "Sweet 16'' regional finals in the 27th annual Massachusetts Bar Association Mock Trial competition.

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Franklin Library: Nook eReaders Workshop

Sent to you by Steve Sherlock via Google Reader:

via Franklin Public Library by Franklin Public Library on 3/5/12


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Monday, March 5, 2012

Registering to Vote and Absentee Ballot Information

Dear Supporters-



This is an important reminder regarding the upcoming vote on March 27 for the new high school.



If you are NOT registered to vote, the last day to register for this election is this Wednesday, March 7!



In this election, Franklin voters will have the chance to support the construction of a fully furnished and equipped 21st century high school and auditorium for our community. Voters will be asked to approve borrowing for a modern, new facility that will cost $47 million. The new high school is based on a state-approved model school design and will be open to students in the fall of 2014.  For more information on the high school project, please visit: www.newfhs.com.



You can register at the Franklin Town Clerk's office in the Municipal Building at 355 East Central Street.  Additionally, following is information on voting by absentee ballot.



Please pass this along to your friends and neighbors!  Thank you!





How to Vote by Absentee Ballot



If you will be physically unable to vote on March 27, you can vote by absentee ballot starting on March 7 and at any time up to noon on Monday, March 26.



There are several convenient ways to obtain and vote by absentee ballot. You can do so in person at the Town Clerk's Office. Or, you can vote by mail. Here's how:



Download and complete an Absentee Ballot application right now. To obtain a form for yourself, visit http://www.sec.state.ma.us/ele/elepdf/absentee_ballot.pdf.



To request a ballot for a family member, visit: http://www.sec.state.ma.us/ele/elepdf/absente_ballot_fam.pdf .



· Complete the form appropriate for you (the voter or family member). Be sure to check off the "Election Box" in Section 1 and write in the date of March 27.



· Hand-deliver or mail the completed from to the Town Clerk's Office, Municipal Building, 355 East Central Street, Franklin, MA, 02038. Forms must be received in the Town Clerk's Office by Noon, March 26. Since original signatures are required, ballot applications cannot be faxed or emailed.



· The Absentee Ballot will be mailed to you or your family member after March 7.



· Ballots will be mailed to the voter with two envelopes. After making your YES vote on the ballot, place the ballot in the smaller, brown envelope and sign it. Insert the smaller envelope in the bigger, white envelope. Place two 1st-class stamps on it and mail it.

Franklin High School Tours and Info Session Set for March 8

Sent to you by Steve Sherlock via Google Reader:

via Franklin (MA) School Committee Blog by Sean Donahue on 3/4/12

FRANKLIN, Mass. – The Franklin School Building Committee will be hosting an information session on the proposed new Franklin High School and providing tours of the current high school on Thursday, March 8. Starting at 6 p.m. tours of the current facility will be offered by members of the Franklin School Committee and others. This [...]

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"don’t want the public to be put in harm’s way"


“There is such a variety of fireworks, so it would be very difficult to monitor what exactly they’re firing off,” Goodale said. “We have solid guidelines and regulations for burning brush, but it would be difficult with fireworks.” 
Franklin Fire Chief Gary McCarraher said tragic accidents result from fireworks, including burns, loss of limbs and sight. 
“We have to factor all these injuries into the debate over fireworks. They have a large impact,” McCarraher said. “It’s always difficult to offset tragedies with creating jobs and bringing in revenue. It’s not worth the risk.”

Read more: http://www.milforddailynews.com/news/x413535278/Area-chiefs-oppose-legalizing-of-fireworks#ixzz1oEo7W29s


Sunday, March 4, 2012

Franklin, MA: Town Council - Agenda - March 7, 2012


A. APPROVAL OF MINUTES
– November 2, 16, 2011 Regular Session, February 16, 2012 Executive Session

B. ANNOUNCEMENTS
– This meeting is being recorded by Verizon, Comcast, and Franklin Matters

C. PROCLAMATIONS/RECOGNITIONS


D. CITIZEN COMMENTS


E. APPOINTMENTS


F. HEARINGS – 7:10 PM
1. Zoning Bylaw Amendment 12-669:Amendment to Chapter 185-45 Administration and Enforcement
2. Zoning Bylaw Amendment 12-670: Amendment to Chapter 185-3. Definitions
3. Zoning Bylaw Amendment 12-671: Amendment to Chapter 185-4. Districts Enumerated
4. Zoning Bylaw Amendment 12-672: Amendment to Chapter 185-20. Signs

G. LICENSE TRANSACTIONS
- BBRG TR, LLC d/b/a Joe’s American Bar & Grill- Change of LLC Managers &…

H. PRESENTATIONS/DISCUSSIONS
- Melanson Heath – 2011 Audit
- Remote Participation

I. SUBCOMMITTEE REPORTS


J. LEGISLATION FOR ACTION
1. Resolution 12-14: Authorization to Borrow-repairs and remodeling to various school buildings, painting a tank, upgrades to the water plant, new water lines and engineering
2. Resolution 12-15: Designation of “Special Municipal Employee” Under State Ethics Law
3. Resolution 12-16: Master Plan Committee – Amended
4. Resolution 12-17: Appropriation: Elections & Registrations
5. Resolution 12-18: Appropriation: Veterans’ Benefits
6. Resolution 12-19: Appropriation: Beaver Street Recycling Center
7. Zoning Bylaw Amendment 12-669:Amendment to Chapter 185-45Administration and Enforcement – 1st Reading
8. Zoning Bylaw Amendment 12-670: Amendment to Chapter 185-3. Definitions – 1st Reading
9. Zoning Bylaw Amendment 12-671: Amendment to Chapter 185-4. Districts Enumerated – 1st Reading
10. Zoning Bylaw Amendment 12-672: Amendment to Chapter 185-20. Signs- 1st Reading
11. Bylaw Amendment 12-673: Amendment to Sewer System Map – 2nd Reading
12. Bylaw Amendment 12-679: Amendment to Chapter 82, Appendix A, List of Service Fee Rates – 2nd Reading
13. Bylaw Amendment 12-680:Amendment to Chapter 82, Appendix A, List of Service Fee Rates – 1st Reading

K. TOWN ADMINISTRATOR’S REPORT


L. OLD BUSINESS


M. NEW BUSINESS


N. COUNCIL COMMENTS


O. EXECUTIVE SESSION
– Negotiations, Litigation, Real Property, as May Be Required

P. ADJOURN


The full set of documents for this agenda can be found on the Franklin website
http://franklinma.virtualtownhall.net/Pages/FranklinMA_CouncilAgendas/2012%20docs/030712.pdf

Great News on Solid Waste Fees

You may recall that the new single stream trash and recycling process began in July 2010. The new system has been such a success that the purchase of the new totters which was projected to be done over 5 years is actually proposed to be done now.

The totters can be paid off now accompanied by a reduction in the fee from $220 to 204.

Bulk items currently picked up for no charge but paid for by all (via the quarterly fee) will now be paid for by the individuals scheduling the bulk items for pickup at $10 per item.

This is scheduled for the Town Council agenda on Wed March 7, 2012.

A copy of the significant portion of Town Administrator Jeff Nutting's letter to the Council outlining this proposal is attached:


"residents traditionally support debt exclusions for schools"


“Many times, the debt exclusions have passed because there’s been a definite need,” Town Clerk Deborah Pellegri said. Pellegri has been running elections for 27 years. 
“(Residents) look at the value of it, to see how much it’s needed, and they vote on that.” 
In fact, residents voted down the Keller Sullivan school complex twice, one vote pushing the price down, from $27 million to $25.5 million. 
Resident Mary Brennan said she’s against spending money on a new school, and wants the current one renovated instead. 
“This has nothing to do with the education of our children. Most of our founding fathers were self-educated. You do not need this building to educate anyone,” Brennan said.

Read more: http://www.milforddailynews.com/news/x1785608251/Franklin-to-vote-on-104M-debt-exclusion-override-for-new-high-school#ixzz1o9JYBREY

For additional information on the new high school project, here is the collection
http://www.franklinmatters.org/2011/12/collection-high-school-building-project.html

Saturday, March 3, 2012

A New FHS is the Best Choice


Dear Franklin Friend,
One question you may hear from residents considering whether to vote YES for the new FHS on March 27 is why building a new model school is a better choice than renovation.
It's important to remember that the Building Committee did look closely at two renovation options and discussed them with staff from the Massachusetts School Building Authority. After weighing all the options and after inspecting the current facility, the MSBA leadership and staff invited Franklin to participate in the model school program.
Here are four key reasons why:
·        A renovation would require substantial demolition. Many of the mechanical, electrical and plumbing systems are buried inside the concrete slab foundation or masonry cinder block walls. A renovation project would have been more feasible and less costly if the existing FHS were built on a steel frame. A "gut renovation" is necessary to update these systems, bring the school into compliance with ADA requirements, and improve student navigation throughout the facility. Renovation would NOT have allowed for a new auditorium or improved educational space to meet 21st century academic standards.

·        Renovations often result in cost overruns due to unknown conditions revealed during demolition and construction.  With the key systems hidden in concrete and cinder block walls, unforeseen issues leading to unanticipated expenses would be highly likely in a renovation. New construction eliminates costly surprises.

·        Renovation would cause massive disruption to classes. During a renovation, students and teachers would attempt to learn in an active construction zone, including chaotic disruptions in routines, inaccessibility to certain areas, and revised routes through temporary structures.  Parts of the facility would close for significant periods of time. New construction will have no negative impact on learning.

·        Renovation would take a minimum of 3½ years while new construction will take only 2 years. With groundbreaking of the new FHS planned for fall of 2012, the facility will open in the fall of 2014. The current freshman class would complete their senior year in the new school.

The renovation options carried an estimated taxpayer cost of between $38 and $43 million -- with a much longer completion timetable, guaranteed classroom disruptions, and the risk of unforeseen construction challenges leading to unexpected charges. And, at the end of the renovation process, Franklin would not have anything resembling a 21st century facility — which we can now have for $47 million.
If the debt exclusion fails on March 27, we will lose the chance to build a brand new, fully furnished and equipped high school with a state reimbursement rate of 59.52%. Franklin would need to go back to the drawing board while taxpayers paid 100 percent of the cost of any work needed at the current building. There is no guarantee that the state will provide the same level financial support for a new school or a renovation. You can read the complete MSBA policy on failed debt exclusion votes here.
Franklin High has served our students, teachers and the community well for 40 years. In fact, the MSBA gave Franklin a higher reimbursement rate because of town's facility maintenance program. But the building is now suffering from four decades of heavy use, outdated systems and antiquated educational spaces and furnishings. There is a real need for a new facility and this is the right time to take advantage of a generous state reimbursement, and low borrowing and construction costs.
Seeing is believing. At 6 p.m. on Thursday, March 8, residents can take guided tours of the current Franklin High School. Then, at 7 p.m., you can hear firsthand from the experts and have your questions answered when the architect and the Building Committee hold a town-wide meeting on the project. Please make plans to attend this important event!
For more information on the March 27 vote, please our website at www.newfhs.com and "Like" and visit our Facebook page often for updates: http://www.facebook.com/newfhs.

Please share this email with your friends, neighbors and social networks so that everyone understands the rationale for supporting the construction of a new FHS. Please email us at voteyesforFHS@gmail.com with any questions.
Voting YES is important. No one should take the outcome of the March 27 vote for granted.
Thank you!
Citizens for a New Franklin High School
Vote Yes for FHS on March 27! A Real Need. The Right Time.

Franklin High School Tours and Info Session Set for March 8

The Franklin School Building Committee will be hosting an information session on the proposed new Franklin High School and providing tours of the current high school on Thursday, March 8.

Starting at 6 p.m. tours of the current facility will be offered by members of the Franklin School Committee and others. This will serve as a great opportunity for Franklin residents to see firsthand the issues with the current building and provide a chance to ask School Committee members questions about the educational benefits of the new building.

At 7 p.m. in the Franklin High School lecture hall, the School Building Committee and architect will provide the latest update on the project and answer any questions that Franklin citizens may have. Among those scheduled to present are School Building Committee chairman Tom Mercer and Ai3 architect Jim Jordan.

"I do hope citizens take this opportunity to tour the existing FHS and see exactly why we need a new facility and hear the Architect's unveil a presentation of the design of our new facility," said Mercer.

School Committee chairwoman Paula Mullen, Superintendent Maureen Sabolinski, Franklin High School Principal Peter Light, and Owner Project Manager (OPM) Sean Fennell will also be available to answer questions. Other school and town officials will also be in attendance.

The debt exclusion to pay for the new high school is set for Tuesday, March 27 from 6 a.m. to 8 p.m. in the Franklin High School Field House.  

March 8 Schedule:
6PM – High School Tours
7PM – New High School Presentation in the Franklin High School Lecture Hall

About the new Franklin High School Project:
Franklin High School was placed on Warning Status for Accreditation by the New England Association of Schools and Colleges (NEASC) in 2005 for issues including lack of handicap accessibility in compliance with the Americans with Disabilities Act and outdated science labs. The School Building Committee was created to find the best solution to address the problems.

Kaestle Boos Associates was commissioned to do a study on the school finding several issues that needed to be addressed. That report from 2006 is available here: http://franklinhigh.vt-s.net/Pages/FranklinHS_WebDocs/FHSRenovation/FHSExistingCond.pdf

After nearly six years of the School Building Committee exploring various renovation and new school options to rectify the issues with the current school, Franklin was invited into the Massachusetts School Building Authority (MSBA)'s Model School Program. Both the School Building Committee and MSBA agreed the Model School Program was the best path forward for the town.

The MSBA's Model School Program gives towns the option to choose between four different model schools that have been previously designed and built, saving costs on design and reducing issues during the construction process. The School Building Committee decided upon Whitman-Hanson model.

The MSBA has agreed to fund 59.52% of the project, meaning the taxpayers of Franklin would fund $47 million of the $104 million dollar school and the debt exclusion is approved by the voters on March 27.

In the News: unclaimed property, trivia bee



Treasury to release new unclaimed property list

Friday, March 2, 2012

In the News - rollover, "Boys Next Door", Art Assoc



Franklin man hurt in rollover in Ashland

Chamber Names ATHENA Recipient: Paula Rooney




CHAMBER NAMES ATHENA RECIPIENT
The United Regional Chamber of Commerce has named Dean College President Paula M. Rooney, Ed.D., as its 2012 ATHENA Award recipient. The International ATHENA Award is presented annually to individuals who have achieved a high degree of professional excellence, have assisted women to develop their full potential by opening up leadership opportunities, and whose body of work has made a national or international impact.

Dr. Rooney, who has more than 35 years of administrative experience in higher education, has served as the president of Dean College since 1995. During her tenure at Dean College, Dr. Rooney has transformed Dean from a two-year college to a four-year college "through the development of new baccalaureate degree programs and strategic increases to enrollment, retention, and endowment," said Jack McCarthy of Bristol County Savings Bank who nominated Dr. Rooney for the ATHENA Award.

To assist women in developing their full leadership potential, Dr. Rooney has mentored and coached several women seeking a leadership position as a college president. Three of Dr. Rooney's seven-member senior management team members, all of whom she has promoted to their current positions, are women. She has also served as a panelist of several forums advancing women's leadership.

"I have known Dr. Rooney for 26 years as a mentor, colleague, and friend," said Linda M. Ragosta, Ed.D., Dean College vice president of academic affairs and planning. "During a 35-year career including 17 years as president of Dean College, Paula has demonstrated continuous, systematic support for women administrators and faculty in all aspects of leadership advancement in higher education at the institutions in which she has worked and far beyond. Paula has always been most generous with her time and always makes herself available to those who seek her out for guidance, support and direction."

Dr. Rooney is involved in many professional associations and boards. Some of the boards on which she currently serves are: Providence Country Day School Board of Trustees, Business Roundtable: The Springfield Project, 495/MetroWest Corridor Partnership, New England Council, Hockomock Area YMCA Board of Incorporators, and The Association of Independent Colleges and Universities in Massachusetts.

Dr. Rooney will be honored at The United Regional Chamber of Commerce ATHENA Award Luncheon on Wednesday, March 21 at Highland Country Club, 104 Mechanic St., Attleboro. The luncheon, which is held in conjunction with the Women in Business Expo, costs $30 per person and begins at 11 a.m. Contact The United Regional Chamber of Commerce at 508-222-0801, 508-528-2800, or 508-695-6011 to reserve a seat. The ATHENA Award Luncheon is generously sponsored by HaborOne Credit Union.
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Retirement party for Franklin police chief

Sent to you by Steve Sherlock via Google Reader:

via The Milford Daily News News RSS by GateHouse Media, Inc. on 3/1/12

The retirement celebration for former Police Chief Stephen Williams has been announced and tickets are available for a limited time.

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Of interest to folks considering solar or wind systems



Solar And Wind Generate Taxing Questions


As you read the news, you see more and more articles and announcements surrounding the promotion, development and installation of solar and wind power technology. Across the Commonwealth, cities and towns are increasingly receiving proposals ranging from home owners interested in supporting clean energy through self-sustainability to companies offering to power hospitals, schools and municipal buildings in exchange for local incentive agreements. Less than two weeks ago, the Patrick-Murray Administration announced steps toward a final settlement agreement regarding NSTAR's proposed merger with Connecticut-based Northeast Utilities (NU) that would promote an increase in the purchase of clean energy as a condition.


As these technologies continue to advance and become more widespread, cities and towns find themselves wading into policy and legal interpretations that require a level of expertise unforeseen when the original laws were put into place over 20 years ago.
At the Division of Local Services (DLS), we're in the unique position of seeing these developments and goals presented on a broad scale and then implemented at the local level. We field questions on the issue on a regular basis. As a result, in this edition we're providing an overview of solar and wind power, the statutes that affect its taxation and some guidance on how it can be assessed.


I'm also pleased to announce that DLS will host two workshops for local officials in early June that will serve as a forum on the issue. As details become finalized, please feel free to check City and Town for updates or go to our website at www.mass.gov/dor/dls. We hope you find this information helpful and that you'll consider attending a workshop.
 
Robert G. Nunes
Deputy Commissioner & Director of Municipal Affairs
Here Comes The Sun (And Wind Power)

Brenda Cameron, Bureau of Local Assessment
  
Under M.G.L. c. 59, § 5, clause 45, qualifying solar or wind powered energy systems or heating devices are exempt from local taxation for a 20 year term. However, not all systems or devices qualify.


Energy from the sun can be converted to electricity in two ways: (1) Photovoltaic or solar cells that change sunlight directly into electricity or (2) solar thermal electric power plants that generate electricity by converting solar energy to heat a fluid that produces steam used to power a generator. Sunlight is not a constant. It varies depending on location, time of day, time of year and weather conditions. Therefore, a large surface area, such as defunct landfills, is necessary in order to collect the sun's rays at a rate able to produce ample amounts of energy.


Wind power is also considered a form of solar energy. Winds are caused by the uneven heating of the atmosphere by the sun. Wind power is the process by which the wind is used to generate mechanical power or electricity by converting the kinetic energy in the wind into mechanical power. A generator then converts the mechanical power into electricity.


Power Used on Site
In order for the wind or solar system or device to be exempt from local taxation, it must be used "as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of property taxable under this chapter." In our opinion, this means the exemption applies only to those systems or devices being used as the primary or backup heating or power system for the taxable real estate on which they are installed (or associated, e.g., a contiguous parcel owned and used by the same owner together with the other parcel). It is for property owners who install systems or devices for use on their own properties, not for solar or wind facilities or farms constructed and operated for purposes of generating energy for sale to the grid. Once the local board of assessors determines that the system or device qualifies for the exemption, it is exempt for 20 years. The exemption does not extend to the land and any other real or personal property. A single abatement application is sufficient to apply for the exemption for its duration. See IGR 84-209, Property Tax Exemption for Solar and Wind Powered Systems or Devices


Power Sold to the Grid
For solar or wind facilities built to generate electricity for sale to the grid, there are two tax agreements allowed by state law that may apply. Both agreements require approval by the municipality's legislative body. The first, a tax increment financing (TIF) exemption agreement, generally requires the facility to be located within an Economic Opportunity or Economic Target areas as designated by the Economic Advisory Coordinating Council. TIF agreements may reduce the taxes of a new generating facility for up to 20 years in exchange for providing specific job creation and economic benefits. M.G.L. c. 23A, § 3E; c. 40, § 59; c. 59, § 5, Clause 51. The second is a payment in lieu of tax agreement (PILOT) for facilities owned by an electric generation or wholesale generation company under M.G.L. c. 59, § 38H(b). This agreement provides tax stability for the company and municipality rather than a complete or substantial exemption from taxation. M.G.L. c. 164, § 1 provides a definition of electric generation and wholesale generation companies. 
Communities should consult with their municipal counsels who can assist with language to safeguard the community in the event the company abandons or sells the facility before the end of the agreement. Many of these agreements offer the companies substantial tax benefits in the early years and equalize them later in the agreement. If so, the community may want to provide for recovery of taxes deferred to later years. A power plant PILOT agreement should also address adjustments in the annual payment for any property additions, replacements or deletions and since no tax lien exists to secure the payments, a contractual lien or other means to ensure collection if payment is not made. Any contractual lien will not supersede pre-existing liens such as mortgages.


Assessment as Real or Personal Property
Absent a permitted tax agreement, solar or wind facilities are valued at fair cash value as of January 1, but are they assessed as real or personal property?
For property tax purposes, solar array panels, wind turbines and associated machinery and equipment may be assessed as part of the real estate if they are intended to remain on the site for their entire useful lives, are designed specifically for the parcel, or might cause damage to the land or equipment if removed. However, if they are easily removable or intended to be removed and replaced periodically while located at the site, they could be separately assessed as personal property. A property owner who believes the property is personal property must report it to the assessors on a Form of List by each March, but the assessor decides whether the assets are real estate or personal property based on the degree of attachment. See Boston Edison Co. v. Board of Assessors of Boston, 402 Mass. 1 (1988)(Taxable machinery of a utility used in the manufacture of electricity, and significantly attached to a parcel of real estate, but traditionally assessed as personal property, may be assessed as either real or personal property.)
If the assets are determined to be personal property, the assessment is made to the owner of the panels and associated machinery,  not the land owner, if different. Typically a replacement cost new less depreciation methodology should be developed to value the assets. Proper depreciation would require an age/life analysis and must be applied uniformly.
If the assessors determine panels, associated machinery or assets of the facility are part of the real estate, their valuation would be included in the real estate assessment to the owner of the land. The assessors would have to support the value with appraisal documentation, which may include a valuation from their in-house appraisal system and not necessarily a fee appraisal. Two approaches to value should be performed by the assessors in accordance with DOR guidelines. 
  

March Municipal Calendar

   

March 1: DOR/MDM-TAB Notification of Cherry Sheet Estimates for the Following Year (pending action taken by the Legislature)

The Cherry Sheet is an estimate of: 1) Receipts — local reimbursement and assistance programs as authorized by law and appropriated by the General Court; and 2) Assessments — state and county assessments and charges to local governments. All amounts listed on the Cherry Sheet are estimates. Actual receipts and charges are determined based on detailed formulas or guidelines for each program. Cherry Sheets are posted on the DLS website and updated at each juncture of the state budget process.
March 1: Personal Property Owner Submit Form of List
This is a listing of all personal property filed by the owner with the Assessors each year for the purpose of determining taxes in the next fiscal year.
March 1: Non-Profit Organization Final Filing Date for 3-ABC Forms
These must be filed on or before March 1 (this deadline may be extended by the Assessors). In no event may the extension granted be later than 30 days after the tax bill is mailed.
March 1: DOR/BLA Filing Deadline for Telecommunications Forms of List
March 31: State Treasurer Notification of Quarterly Local Aid Payment on or Before March 31
City & Town is published by the Massachusetts Department of Revenue's Division of Local Services (DLS) and is designed to address matters of interest to local officials.
Dan Bertrand, Editor
Marilyn Browne, Editor Emeritus

Editorial Board: Robert Nunes, Robert Bliss, Zack Blake, and Amy Handfield
To obtain information or publications, contact the Division of Local Services via:
Follow DOR on Twitter at http://twitter.com/dormedia or the DOR Blog at http://revenue.blog.state.ma.us/



--
Stephen Sherlock

Community Information Director (volunteer) for FranklinMAtters.blogspot.com/
Steves2Cents.blogspot.com/

http://www.linkedin.com/in/stephensherlock