Board abates building taxes and orders refund for demolished Dufresne Pond Road house

The Town of Manchester Board of Abatement voted Jan. 7, 2026, to abate the tax attributed to the demolished house at 172 Dufresne Pond Road and to issue a refund for a prior payment. Treasurer Brian Vogel moved the measure; Frank Kropa seconded an amendment aligning the motion with the assessor's calculation, and the motion carried with one abstention.

Thomas and Eleanor Molina told the board their house had been “destroyed by one of the hurricanes years ago and had not been used in over ten years,” and they obtained a municipal demolition permit before razing the structure in mid-September, according to hearing testimony. Assessor Gordon Black provided assessed values of $139,800 for the building and $43,600 for the land and said the land-only tax would have produced a $695.51 liability at the non-homestead rate. The Molinas said they had paid $1,696.74 before seeking abatement.

The board approved abating the building portion of the tax, calculated at $2,229.90, and ordered a refund of $1,001.23 already paid by the Molinas; the action also eliminates the second installment that otherwise would have been due in February. Assessor Black confirmed the abatement “removes the tax associated with the building value only” and that a refund and revised billing will follow. Clerk Anita Sheldon is listed to provide the written decision to the requestors.

The board took the decision after a closed deliberative session and recorded the vote as carried 12-0-1, with Sheldon abstaining. No timetable for the Molinas to rebuild was imposed; Assessor Black said they may obtain a municipal permit whenever they are ready to reconstruct.