Why are all properties assessed at same rate?

As a resident and taxpayer of the town of Longmeadow for the last 30 years, I have often wondered why the town assesses all properties at the same rate. (The only exception is "Open Space" which includes two golf courses, a tennis club and some farmland.) The current tax rate is $15.26 per $1,000 of valuation.

Massachusetts law (within limits) allows the towns to establish their own rates of taxation for various classes of property. The four broad classes are: residential, open space, commercial and industrial.

The difference between a residence and a commercial or industrial property is basically that people do not make money, on an on-going basis, off of their residence; in fact it represents a cost of living to most people. Historically, over time, the tax burden on a residence increases as the market value of the home increases. Oftentimes a homeowner's ability to pay doesn't increase at the same rate.

Commercial and industrial properties, on the other hand, generate income by virtue of the sales or production activity that goes on within their walls. Most of these kinds of activity are profit creating, and therefore demonstrate that a commercial or industrial property has a greater ability to pay than a residential property does.

Residential property generally does not generate income on an on-going basis for an owner. The exception might be the residences that have commercial businesses operating within their walls. (Thanks to the computer, cable connections and the Internet, there are a number of "offices" that are operated from homes across the country.)

It seems to me that fairness requires that we look at the justice behind taxing homes and commercial enterprises at the same rate. If we could shift some of the tax burden from homes to businesses, we could do a lot to insure that our senior citizens and people living on a fixed income would not be burdened with carrying their own load and the load of their more affluent commercial neighbor.

It is for this reason that I would like to see further discussion of the tax rate and the classification of tax rates in Longmeadow. In my opinion, a commercial and a residential rate of taxation should be considered in Longmeadow, rather than a flat rate of taxation for all classes of property.

John F. Fitzgerald

Longmeadow