ERVING — After a discussion with the Board of Assessors, the Selectboard approved a split tax rate for fiscal year 2025 as well as a 10% tax exemption for small commercial properties on Monday.

The tentative tax rate, which has been submitted to the state Department of Revenue for approval, will be $9.31 per $1,000 valuation for residential properties and open space, and $15.59 per $1,000 valuation for commercial and industrial properties. By comparison, the rates for fiscal year 2024 were $9.22 and $15.34, respectively.

Also approved during Monday’s meeting was the 10% tax exemption on eligible, Class 3 commercial properties that make less than $1 million per year and employ fewer than 10 people.

According to Principal Assessor Jacquelyn Boyden, the town received a higher-than-anticipated amount of local receipts, meaning the tax levy limit could be slightly higher.

The Board of Assessors and Selectboard also discussed the practice of and transparency surrounding putting excess money from local receipts from the fiscal year into an overlay account. An overlay is used to fund tax exemptions and abatements.

Boyden explained there have been concerns over a pending Appellate Tax Board case impacting four fiscal years of taxes from Northfield Mountain LLC. If the company wins its case arguing that it was overly taxed, the town will owe Northfield Mountain an abatement that will come from overlay.

To prepare for that possibility and to follow a “best practice” of cushioning the overlay account, Boyden said, the Board of Assessors decided to put $261,000 in the overlay, now at $2.3 million.

Prior to these approved motions, Selectboard members mentioned concerns regarding transparency when it comes to the assessing process, specifically relating to the overlay amount that was allocated by the Board of Assessors. Selectboard members signaled that they’d like more communication and involvement in the process.

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“I just want to see it be transparent about how we’re utilizing that money,” Selectboard member Scott Bastarache said, “and not just have the excess [with] past practice that has been it just goes into the overlay.”

Board of Assessors Chair Daniel Hammock floated the idea of having some sort of meeting with the Board of Assessors and the town administrator in future budget years to look over the local receipts.

“Let’s get together as a team and say, ‘Here’s the situation, we have more than we expected or less than we expected, what do we do?’” Hammock proposed. “It does give that … transparency so everybody’s on board. We’re working as a team.”

In a follow-up interview, Boyden said the process has been transparent, with public meetings where the assessors discuss these decisions, but low public participation and the fact that the meetings aren’t video recorded may contribute to the issue. She said the goal is to increase communication between both boards moving forward.

Erin-Leigh Hoffman can be reached at ehoffman@recorder.com or 413-930-4231.

An earlier version of this article incorrectly referenced the parties involved in a pending Appellate Tax Board case. Erving Principal Assessor Jacquelyn Boyden explained there have been concerns over a pending Appellate Tax Board case impacting four fiscal years of taxes from Northfield Mountain LLC. If the company wins its case arguing that it was overly taxed, Erving will owe Northfield Mountain LLC an abatement that will come from overlay.