established by the Act to Reincorporate, section 7
The Board of Assessors is an independent body of seven assessors. It is not a committee of the Town Assembly, but the Board does make reports at town meetings.
The Board of Assessors establishes the land rent rates for Arden leaseholds, according to the principle of “full rental value” of the land. The “Community Standard of Living Method of Arden Assessment” defines total “Full Rental Value” of the leaseholds as the sum of town expenses (both “non-budget” in the form of county and school taxes, and “budget” as embodied in the town’s budget), and the cost of administering the trust, while maintaining a “prudent reserve”. This method divides full rental value by acreage of land held privately in leaseholds, such divisions determined by assessors’ formulas. The formulas, which are intended to reflect the relative value of leaseholds, are based on lot size, zoning privileges and location factors. Since there is no formula as to how to calculate “full rental value,” this is no simple task.
Nominations and Elections
Nominations are made at the September town meeting; election is by referendum in the fall, using the Hare System of Proportional Representation, a type of Ranked Choice voting.
The 2026 Board of Assessors are as follows: Deborah Ricard/Chair, Brooke Bovard/Secretary, Denis O’Regan, Shana Pinter, Steven Curley, Tom Wheeler and Simon Hamermesh (Elected Nov. 2025)
Assessments
The recommended assessment for the following year is presented at the June town meeting (4th Monday in June, 7:30 p.m.)
Links
Board of Assessors – Town Charter
Click here for Committee Descriptions: full text (This web page includes the description of the Board of Assessors)
Convening Meeting
The 2026 Board of Assessors was convened by Deborah Ricard on Monday, December 8, 2025, at 7:00 pm at the BWVC.
Board of Assessors Meeting Times & Agenda Topics 2026
Wed, Jan 7, 6:30 pm – Premises for Assessment, A Rate & Lot Sizes
Wed, Feb 4, 6:30 pm – B Rate & Initial ADU Discussion
Wed, Mar 4, 6:30 pm – Factors & Continuing ADU Discussion
Wed, Apr 1, 6:30 pm – C & D Rates, NCC Property Tax Reassessment Discussion & Continuing ADU Discussion
Wed, May 6, 6:30 pm – Public Forum
Wed, May 6, Following Public Meeting – Continued ADU Discussion
Wed, May 20, 6:30 pm – Extra Work Meeting, if needed
Wed, Jun 3, 6:30 pm – Public Forum
Wed, Jun 3, Following Public Meeting – Continued ADU Discussion
Wed, Jun 17, Following Public Meeting – Extra Work Meeting, if needed
(Agenda topics subject to change as needed.)
All 2026 BOA meetings may be accessed via Zoom:
Meetings held on Jan 7, Feb 14, Mar 4, Apr 1 May 6 and Jun 3 use Zoom Meeting ID 848 2314 4550 & Passcode 462457.
Meetings held on May 20 and Jun 17 use Zoom Meeting ID 874 5774 1931 & Passcode 223080.
Board of Assessors Minutes
Board of Assessor Minutes 2026
2026BOALandRentSpreadsheetfor2027
BOA Public & Regular Mtg Minutes 06.03.2026
BOA Public Mtg Minutes 05.06.2026
C Rate D Rate LandRentHistory Revised 2026
Location Factors LandRentHistory 02.27.2026
B Rate LandRentHistory Revised 02.01.2026
Arden A Rate Land Rent History Revised 01.06.2026
BOA Convenor Minutes 12.08.2026
Board of Assessor Minutes 2025
2025BOASpreadsheet for2026LandRent
BOA Public Mtg Minutes 06.17.2025 LandCapitalizationRate JStone 06.17.2025
BOA Public Mtg Minutes 05.20.2025 The Full Rental Value MCurtis 05.20.2025
Location Factors LandRentHistory Revised 2025
B Rate LandRentHistory Revised 2025
A Rate LandRentHistory Revised 2025
BOA Convening Mtg Minutes 12.11.2024
Board of Assessor Minutes 2024
2024 BOA Spreadsheet for 2025 Land Rent
BOA Mtg Minutes 06.17.2024 BOA NOTES 06.17.2024
BOA Mtg Minutes 06.10.2024 including Public Mtg
BOA Mtg Minutes 05.13.2024 including Public Mtg
C Rate D Rate LandRentHistory 04.08.2024
E3 Cost Analysis BOA 04.0.2024 SupportDocument
Location Factors LandRentHistory 03.11.2024
B Rate LandRentHistory 02.12.2024
BOA Convener Mtg Minutes 11.29.2023
Board of Assessors Minutes 2023
2023 BOA SPREADSHEET FOR 2024 LAND RENT
BOA Meeting Minutes Jun 19 2023
BOA Meeting Minutes Jun 12 2023
BOA Meeting Minutes May 08 2023
BOA Meeting Minutes May 01 2023
BOA Meeting Minutes Apr 10 2023
BOA Meeting Minutes Mar 13 2023
BOA Meeting Minutes Feb 13 2023
BOA Meeting Minutes Jan 09 2023
BOA Convener Meeting Dec 5 2022
Board of Assessor Minutes 2022
BOA 2022 Final Report BOA2022Spreadsheetfor2023LandRent
BOA Meeting Minutes Jun 22 2022
BOA Meeting Minutes Jun 01 2022
BOA Meeting Minutes May 25 2022
BOA Meeting Minutes May 04 2022
BOA Meeting Minutes Apr 06 2022
BOA Meeting Minutes Mar 02 2022
BOA Meeting Minutes Feb 02 2022
BOA Meeting Minutes Jan 05 2022
BOA Convener Meeting Dec 08 2021
Board of Assessor Minutes 2021
2021 BOA Report FINAL 2022 Land Rent Assessment by 2021 BOA – June 2021
Assessors Minutes Jun 23 21 | 2022 Land Rent Assessment by 2021 BOA – June 2021
Assessors Minutes Jun 2 21 | Prudent Reserve 2006 to Present (Published 6-3-2021)
Assessors Minutes Jan18 2021 | BOA Prudent Reserve Graph 2008-2021
Board of Assessors Minutes 2020
2020 Board of Assessors Report
2020 Assessment Spreadsheet | 2021 land rent from assessors
Board of Assessors Minutes 2020
December 2019 | January | February | March | April | May | June 3rd (draft) | June 12th |
Board of Assessors Minutes 2019
December 2018 | January 2019 | February 2019 | March | April | May 4th (community Forum) | May 7th | May 23rd (community forum) | May 28th |
2019 Board of Assessors Report
2018
Assessors Meeting minutes 11DEC17 Assessors Meeting minutes 11JAN18, Assessors Minutes 8FEB18, Assessors Minutes 8MAR18, Assessors Minutes 12APR18
2017
BOA 12-6-16 , BOA 1-11-17, BOA 3-8-17, BOA 4-12-17, BOA 6-21-17
2017 Board of Assessors report for fiscal year 2018
2016
Board of Assessors Report 2016
Minority Reports
2018
2017
6-25-2017 Minority Report + 2017 Minority Report Assessment for fiscal year 2018
Above are in PDF format. Click here to see the Minority Report in Excel format.