Staff explains audit-driven process: wipe incorrect assessment, then issue supplemental

Town staff explained that auditors prefer correcting assessment errors by first removing the incorrectly committed value and then issuing a supplemental assessment for the correct amount. "They want us to wipe out the value as it was committed wrongly," a staff member said, describing the audit-driven approach.

Staff and board members also noted the forms used for abatement and supplemental assessments can be confusing, especially for new members. A staff member said the historical practice was to show supplements rather than an update followed by a supplemental — the current paperwork in some cases shows an abatement on the whole assessment and then a supplemental entry. Staff identified the parcel at issue as Map 7 Lot 19 and said the office abated the incorrect assessment before preparing the supplemental that would set the right amount.