SWAMPSCOTT — Town officials have expressed concern regarding 14 property-tax abatements authorized by the Board of Assessors for residents who live in the vicinity of the new elementary school, which has been under construction since 2022.
In a letter addressed to the board by Director of Assessment Cheryl Moschella in February, she said she interprets the approval of the abatements as not aligning with Massachusetts General Laws that pertain to the assessment of local taxes.
“There is no market data to support that the school-construction project has negatively impacted the market value of the neighborhood,” Moschella’s letter reads. “In fact, the market value of the neighborhood has risen in line with the increase in market value for the entire town.”
While the exact reason why abatements are given is confidential, Moschella commented “Stanley School neighborhood” in the director of assessment’s notes section of the town’s abatement records for each applicable abatement, which she said represented her disagreement with the board’s decision to grant them.
In fall 2023, Town Administrator Sean Fitzgerald sent a letter addressed to Board Chair Tasia Vasiliou, in which he strongly suggested she and her fellow board members not reclassify the value of any of the properties.
“I have been informed that you and another board member have talked about wanting a reclassification of parcels in this neighborhood due to construction and disruption issues around the school project,” Fitzgerald’s letter reads. “The result of this reclassification would result in a reduction in assessed value for the subject properties and property-tax liability. Conversely, this would also likely increase many other residential properties in town, to offset this reduction.”
While Vasiliou did not confirm that the abatements were granted because of the school construction, she refuted the claim that the granting of these abatements was abnormal, inequitable, or unprecedented.
Fitzgerald also argued in his letter that both Vasiliou and former Board of Assessors member Lara Goodman would potentially violate Section 19 of Massachusetts General Laws, which prohibits any municipal employee from participating in a matter that could potentially affect them or any family member financially.
Vasiliou responded by asserting Goodman recused herself from every vote that took place and did not participate in any discussion around the abatements.
She added that as a resident of Lewis Road, she is not directly impacted by the construction of the school herself.
“I do not live in the immediate neighborhood of the school… I’m over 600 feet away,” Vasiliou said. “I look at it from both sides and see what the data shows.”
According to Vasiliou, town counsel confirmed that the Board of Assessors was within its right to authorize and process the abatements.
“It was in our authority to decide, not theirs,” Vasiliou said.
She added that she thinks a main reason Fitzgerald and Moschella opposed the abatements was that they thought they would be “setting a precedent.”
“Abatements have been granted for external influences like this before,” Vasiliou said. “The precedent existed.”
She noted that the decision to handle potential abatement applications from the school’s abutters on a case-by-case basis was decided during a public meeting.
Resident Marc Eichler of Orchard Road had his property value temporarily reduced, resulting in a tax abatement of $411.23. He described the construction process as extremely disruptive to his daily life.
“There’s been blasting, there’s been noise, dust, and debris,” Eichler said. “The building process has not been a pleasant one.”
Eichler also named traffic as both a current and future challenge for him and his neighbors, especially when the school opens its door later this month.
“They’re ripping up the sidewalk in front of my house,” Eichler said.
During the Select Board’s Aug. 6 meeting, Board member David Grishman revealed that Moschella had resigned from her position, with her last day to come before the end of the month.
“I’m glad to see this chapter closed,” Select Board member Danielle Leonard said about Moschella’s resignation. “I think we do need some new blood in the assessor’s office because we need people who are fair and impartial on both sides.”
Fitzgerald said that ensuring that every property in Swampscott is properly assessed remains a priority for him.
