Scanlon Resume — File 23-1633

Richard J. Scanlon Professional Experience as an Assessment Consultant Municipal Financial Services LLC, 2021-Present Consultant Advise and assist client cities and towns on a wide range of assessment issues and services, such as residential mass appraisal valuation, commercial/industrial mass appraisal valuation, personal property valuation, abatement consulting, MA Appellate Tax Board consulting and advising on any assessment issue the client may have. City of Leominster MA, 2023-Present Interim Chief Assessor Serving as the City s Interim Chief Assessor since June 2023. Working with staff and appraisal consultant to complete the Town s Fiscal Year 2023 MA DOR Interim Year Valuation. Includes all DOR reporting requirements. Managing the office with a staff of 4 employees. Expected to complete this project by the end of the year. Town of Concord MA, 2021-2022 Interim Town Assessor and Consultant Served as the Interim Town Assessor until July 2022 and has further served as a consultant to the end of the year. Completed the Town s Fiscal Year 2022 MA DOR Recertification and all DOR reporting requirements. Completed the Town s Fiscal Year 2022 Tax Classification Hearing and all DOR reporting requirements. Advised and assisted the Board of Assessors on abatement applications and MA Appellate Tax Board appeals. Consulted on various assessment issues and questions with the Town Assessor. Professional Experience as an Assessor Board of Assessors, Town of Billerica, Massachusetts, 1993-2021 Chief Assessor and Chairman of the Board of Assessors Responsible for the assessed valuation of $7.8 Billion of taxable property consisting of approximately 15,500 parcels with an annual property tax levy of over $133 Million. Extensive experience in the valuation of all types of real estate with heavy emphasis on commercial/industrial property such as office, research and development,

Resume - Richard J. Scanlon 2 industrial/manufacturing, shopping centers/plazas/malls, and commercial and industrial vacant land. Extensive analytic experience with financial statements used to develop economic income and expense rates. Experience with complex income approach to value modeling techniques such as direct market capitalization (overall rate development) and yield capitalization (discounted cash flow analysis). Responsible for the valuation of all residential real estate valuation including single, two, three, and multi-family homes, condominiums, and all residential vacant land. Completes all annual valuation adjustments. Responsible for the valuation of all personal property accounts including public utility and cable television entities. Leader in implementing Blended RCNLD-NBV valuation methodology to ensure full valuation of all personal property of electric and gas utilities. Manages the Assessors Department with a budget of approximately $450,000 with an eight member staff including two part-time Associate Assessors, three full-time Appraiser/Asst. Assessors, and three clerical staff. Significant involvement in Economic Development for the Town of Billerica. Extensive experience in negotiating and writing Economic Development Tax In d -Committee on Economic Development, the Billerica Financial Development Corporation, Billerica Master Plan Sub-Committee on Economic Development and past Chair of the Community Preservation Committee. Responsible for all abatement applications with particular emphasis on commercial/ industrial and larger apartment properties. Responsible for MGL Chapter 59, Section 61A requests for information, defense of values, owner/tax representative/attorney negotiations, Appellate Tax Board negotiations and related litigation. Extensive experience and successful compliance with all MA DOR Bureau of Local Assessment certification requirements. Complet 2000, 2003, 2006, 2009, 2012, 2015 and 2020 Re-Certifications or Revaluations. Extensive experience in interim year valuation adjustment submissions to the MA DOR Bureau of Local Assessment and Tax Recap Sheet submissions to the MA DOR Bureau of Local Accounts. Board of Assessors, Somerville MA, 2018-Present Member Part-time Board Member collaborating on the Board of Assessors in the administration of all abatement applications and statutory tax exemptions. Attend monthly meetings. Approve by electronic signature all DOR forms for the tax classification and tax rate setting process.

Resume - Richard J. Scanlon 3 Board of Assessors, Beverly MA, May, 2021-Present Member Part-time Board Member collaborating on Board of Assessors in the in the administration of all abatement applications and statutory tax exemptions. Attend monthly meetings. Approve by electronic signature all DOR forms for the tax classification and tax rate setting process. Collaborate with the Mayor and Chief Financial Officer on various tax administration issues Board of Assessors, Billerica MA, July 2021-Present Associate Assessor Part-time Board Member collaborating on Board of Assessors in the in the administration of all abatement applications and statutory tax exemptions. Attend monthly meetings. Approve by electronic signature all DOR forms for the tax classification and tax rate setting process. Consult, guide, and support the new Chief Assessor as the office transitions to a new department head Assessors Department, City of Woburn, Massachusetts, 1986-1993 Senior Appraiser and Appraiser/ Assistant Assessor Tax Court Experience Commonwealth of Massachusetts, Appellate Tax Board Provided expert witness testimony on various appeals for all types of real estate including commercial/industrial, residential, vacant land, and business personal property. Extensive knowledge of all court procedures at the MA Appellate Tax Board including Jurisdiction and Motions to Dismiss and/or Compel Documentation. Professional Appraisal Education and Degrees Appraisal Institute, Chicago, Illinois Real Estate Appraisal Principles, Tufts University, Medford, MA, 1987 Residential Valuation, Tufts University, Medford, MA, 1987

Resume - Richard J. Scanlon 4 International Association of Assessing Officers, Chicago, Illinois Business Personal Property Valuation, San Antonio, TX, 1988 Mass Appraisal of Income Producing Property, Boston, MA, 1989 Appraisal of Land, Framingham, MA, 1990 Income Approach to Value, Southborough, MA, 1991 Standards of Practice and Professional Ethics, Boston, MA 1991 Computer Assisted Assessment Systems, Boston, MA, 1991 Advanced Income Approach to Value II, Boston, MA 1992 Industrial Property Valuation, Needham, MA, 1994 IAAO Forum 929, Preparation of Data for Analysis in Modeling, 2006 IAAO Course 402, Tax Policy, Worcester, MA, 2006 IAAO Forum 917, Critiquing an Appraisal, Plymouth, MA 2006 IAAO Course 311, Residential Modeling Concepts, Tewksbury, MA 2006 IAAO Forum 937, House Construction Design & Systems, 2008 IAAO Workshop 158, Highest and Best Use, Wellesley, MA, 2011 IAAO Workshop 932, Reconstructing Income & Expense Statements, 2012 IAAO Forum, Valuation of Environmentally Contaminated Property, 1994 & 2015 IAAO Workshop, Commercial Property Trends, Wellesley, MA, 2017 USPAP Updates, 2008, 2011, 2015, 2018 Numerous MAAO & County Associations Seminars & Workshops on Assessment Issues, 1993-Present Assumption College, Worcester, MA, 1979-1983 Bachelor of Arts degree, Cum Laude graduate Professional Affiliations/Designations Massachusetts Accredited Assessor (MAA) #756 Member, International Association of Assessing Officers (IAAO) Member, Massachusetts Chapter, International Association of Assessing Officers Member, Massachusetts Association of Assessing Officers (MAAO) Member, Northeast Regional Association of Assessing Officers Treasurer, Middlesex County Assessors Association (MCAA), 2001-2021 Member, Middlesex County Assessors Association, 2021-Present