Selectmen’s Meeting
Special Meeting with Dept of Revenue and Avitar
December 18, 2025
Present: Rich Dufresne, Jonathan Shomody, Chet Bowles
Adam Denoncour – Dept. of Revenue
Kerry Connor and Evan Roberge – Avatar
Jim Frederickson Conval School Board Representative via telephone
Call to order by Rich Dufresne at 1:00 pm
Dufresne introduced the Select Board, Adam Denoncour from the Dept. of Revenue, Kerry Connor and Evan Roberge of Avitar Associates. Dufresne then explained why this meeting was called.
Mr. Denoncour from the DRA explained that the DRA staff is responsible for setting the tax rates, and then explained how the tax rate setting process works based upon the required reports filed by the towns. It was explained that the equalization process is to seek an estimation of market valuation every year to help make expenses shared with other towns more equal. These expenses include consolidated school districts and county expenses. The state needs data from sales that are “arm length” transactions. Sharon does not have many sales, so every sale needs to be looked at. A question was asked about whether small towns could be exempt from this requirement. The response was that state law requires that all towns need to be equalized.
Avatar- it was explained that they control the assessment of properties based. The current revaluation is based on 4/1/2024 data.. Sharon had 9 sales during the revaluation period. Avatar used sales from the Town of Temple, which had 30 sales and then tested against the 9 sales for Sharon. The goal of the revaluation is to be at market value. Evan Roberge explained that revaluations are completed every 5 years.
Jim Frederickson asked a question about the recent equalized value between Temple and Sharon. Denoncour stated that the lack of sales for Sharon may make the data less accurate.
There was a question about Sharon’s 28% equalized value when compared to the 8.8% total equalized value for NH and 7/5% total equalized valuations for Conval. Sharon and Hancock went up double digits. Denoncour stated again that the lack of sales data is the issue.
Chet Bowles explained that assessed values have nothing to do with the actual taxes.
Dufresne thanked everyone for attending.
Meeting adjourned at 2:20 pm.
Minutes taken by Debra Harling. Approved on 01/06/2026.
Debra Harling