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Select Board reopens Avaloc tax-exemption review; assessor seeks documentation, board discusses pilot payment option
Summary
Boscawen Select Board members and the assessor questioned whether Avaloc’s off-site barns and staff housing meet the statutory test for a charitable exemption; the assessor requested supporting paperwork and the board asked staff and Avaloc to work on a pilot payment agreement template and an updated assessor opinion.
The Boscawen Select Board spent the bulk of its meeting reviewing a contested charitable-exemption claim by an arts residency organization identified in the transcript as "Avaloc." The town’s assessor raised concerns about whether certain parcels and buildings claimed as exempt are “in use and occupied” for charitable purposes and asked the organization for supporting documentation.
The assessor said prior site visits and filings exist but requested copies of current paperwork and employment contracts to confirm claims that staff or faculty live on site and that particular parcels are part of the organization’s mission. She cited the statutory standard for charitable exemptions (RSA 72:23) and discussed case law the assessor said guides whether housing or storage structures should be treated as part of a charitable use.
Avaloc representatives said the property functions as an integrated whole and said the only staff member currently required by contract to live on the property is its executive director, Ashley. Ashley told the board, "I am required to live on site and I am on call 24 hours a day to be there," and said she works year-round administering programs, hosting outreach and performing. The organization’s artistic director, Jessica, was described as seasonal (about seven weeks) and not a year-round resident.
Board members and Avaloc representatives discussed a smaller front parcel (Map 47, Lot 58 / 177 Water Street) of roughly 2.8 acres that the assessor suggested could be reenrolled in current use if it is actively farmed; Avaloc said a local farmer has been haying that field. The board discussed accepting a late current-use application for that parcel to reduce tax burden if appropriate documentation is provided.
Members also revisited the idea of a pilot payment-in-lieu-of-taxes agreement as a way to provide predictable payments to the town while keeping some property on the tax roll. Avaloc said it previously offered regular donations and had concerns about a pilot’s enforceability; town members noted earlier drafts of a pilot agreement contained errors and requested that prior templates be re-circulated so parties could propose workable, binding language.
No vote on the exemption or a pilot agreement was taken at the meeting. Instead, the board asked Avaloc to provide the missing filings, employment contracts and up-to-date financial or IRS documentation; the assessor agreed to review the material and provide an updated opinion. The board scheduled to reconvene on the issue in about two weeks and asked staff to circulate prior pilot agreement drafts to the assessor and Avaloc’s representatives for revision.
The discussion highlighted legal and factual questions that will determine whether specific parcels remain fully or partially exempt, whether parcels can be enrolled in current use, and whether the town and organization can reach a multi-year pilot arrangement that is binding and clear to future boards.
