BCA reopens GlobalFoundries tax appeal; inspection panel recommends $17 million valuation

The Board of Civil Authority reopened a tax appeal hearing on Dec. 4 for GlobalFoundries US 2 LLC, hearing an inspection committee report that recommended a $17,000,000 valuation for the property at 326 IBM Road in Williston.

The chair read the committee’s inspection findings, saying the inspection team — "Andy, Michael, Carter, Smith, and Sarah Mason" — visited the site on Dec. 4, 2025, and toured three office buildings and a mechanical building. "The buildings and grounds appeared clean, safe, and maintained," the chair said, noting inspectors observed fewer than five cars in the large parking lot and one tenant working in a secured area. The chair said the committee reviewed materials provided by both the appellant and the town listers and recommended that the BCA "agree to the $17,000,000 proposed valuation by both parties for the 25, 26 grand list year."

Lee O'Connell, the appellant, asked a procedural question about how the board would issue its decision. A staff member responded that the decision will be sent "15 days by certified mail," and said the Malta address (400 Stonebrook) was the one the office planned to use; the staff member also offered to double-check the address and email a copy to Ashley the next day.

The chair closed the hearing and said the board would adjourn to a deliberative session to draft a written opinion, which the office will certify and mail to the parties. A clerk moved to adjourn, the motion was seconded, and the board approved the adjournment by voice vote. The board did not announce a final written decision at the meeting.

The inspection committee’s recommendation and the board’s upcoming written opinion are the next formal steps; the board indicated it will issue the decision by certified mail within 15 days.