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Select Board continues review of Avaloch Farm Music Institute charitable-exemption recommendations and discusses possible PILOT
Summary
Avitar Assessor and Avaloch representatives discussed whether staff housing and certain storage buildings qualify for charitable exemption under RSA 72:23; the board requested additional documentation, the Assessor will reconsider recommendations, and the parties will reconvene in about two weeks to review a revised PILOT agreement.
The Boscawen Select Board continued a review of charitable-exemption recommendations for properties owned by Avaloch Farm Music Institute on June 17, with Avitar Assessor Loren Martin presenting findings under RSA 72:23.
Martin summarized site inspections and documentation, focusing on whether several structuresincluding staff housing, residential suites and a barn used for equipment storagemeet statutory criteria for charitable exemption. Martin noted that prior reviews had classified some residential units as staff housing rather than areas occupied and used directly for charitable purposes, and that storage or maintenance activities alone may not qualify a structure for exemption under RSA 72:23 and related case law.
Avaloch representatives Ashley Bathgate and Dr. Alfred Tauber described the organizations evolution, saying Avaloch now operates year-round with expanded public programming and community engagement. Bathgate said she is currently the only person contractually required to reside on campus as part of her duties as Executive and Artistic Director, and she described on-site responsibilities including hosting meetings and supporting artists.
Board members pressed for documentation clarifying occupancy, employment requirements, and the specific use of structures. Martin agreed to review any supplemental materials and update Avitars recommendations as warranted. The board directed staff to distribute a prior draft Payment in Lieu of Taxes (PILOT) agreement to Avaloch and the Assessor for comment; Avaloch was asked to identify concerns or proposed revisions. The Select Board, Avaloch representatives and the Assessor agreed to reconvene in approximately two weeks to consider updated recommendations and a revised PILOT agreement. No final exemption decisions were made at the meeting.
