HomeMy WebLinkAbout2021-11-29 SB Packet - Released SELECT BOARD MEETING
Monday, November 29, 2021
Conducted by Remote Participation*
6:00 P M
AGENDA
ITEMS FOR INDIVIDUAL CONSIDERATION
l. Discussion and Vote on Townwide Referendum Regarding Special Town Meeting 6:OOpm
2021-1 Article 10: Reducing Noise from Landscape Maintenance Equipment
2. FY2022 Tax Classification Rate Setting Discussion 6:30pm
ADJOURN
1. Anticipated Adjournment 7:15pm
*An Act Extending Certain COVID-19 Measures: https://www.mass.gov/service-details/updated-
guidance-on-holding-meetings-pursuant-to-the-act-extending-certain-c ovid-l9-meas ures
Mer�bers of the public can view the meeting webinar fro�n thei�computer or tablet by
clicking on the following link at the time of the meeting:
https://us06web.zoom.us/j/83458469211?pwd=TFZ4cjVaWU�bzVwd2IDUnBrb2N3QT09
iPhone one-tap:
+13017158592„834584692ll# or+13126266799„83458469211#
Telephone:+1 301 715 8592 or+1 312 626 6799 or+1 929 436 2866 or+1 253 215 8782 or+1 346
248 7799 or+1 669 900 6833
Webinar ID: 834 5846 9211
P as sc ode: 150612
The next scheduled meetings of Select Board Budget Presentations will be held by remote
participation on Tuesday, November 30, 2021 at 1:OOpm and Wednesday, December 1, 2021 at
9:OOam.
A Summit meeting of the Select Board, Capital Expenditures Committee,Appropriation Committee
and School Committee will be held on Thursday, December 2, 2021 at 7:OOpm via remote
participation.
The next regularly scheduled meeting of the Select Board will be held on Monday, December 6,
2021 at 7:OOpm via remote participation.
Hearing Assistance Devices Avai]ab]e on Request "�' � ����
flll agenda tiine and the o�er of items ave apprva-imate and �
,�eb/e�r ro oha��e. Recorded by LezMedia
AGENDA ITEM SUMMARY
LEXINGTON SELECT BOARD MEETING
AGENDA ITEM TITLE:
Discussion and Vote on Townwide Referendum Regarding Special Town Meeting 2021-1
Article 10: Reducing Noise from Landscape Maintenance Equipment
ITEM
PRESENTER: NUMBER:
Board Discussion
I.1
SUMMARY:
Board discussion regarding Special Town Meeting 2021-1 Article 10: Reducing Noise from Landscape
Maintenance Equipment.
Town Counsel and the Town C1erk will be at the meeting to answer any questions that the Select Board may
have.
SUGGESTED MOTION:
FOLLOW UP:
DATE AND APPROXIMATE TIME ON AGENDA:
11/29/2021 6:OOpm
ATTACHMENTS:
Description Type
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Section 8.
A vote passed at any representative town meeting authorizing the expenditure of twenty
thousand dollars or more as a special appropriation, or establishing a new board or office or
abolishing an o1d board or office or merging two or more boards or offices, or�'ixing the term of
office of town officers, where such term is optional, or increasing or reducing the number of
members of a board, or adopting a ne�v by-law, or amending an existing by-law, shall not be
operative until after the expiration of five days, exclusive of Sundays and holidays, from the
dissolution of the meeting. If, within said five days, a petition signed by not less than 3 per cent
of the registered voters of the town, containing their names and addresses as they appear on the
list of registered voters, is filed with the select board requesting that the question or questions
involved in any such vote which has not become operative as aforesaid be submitted to the voters
of the town at large, then the operation of such votes shall be further suspended pending its
determination as hereinafter provided, and the select board, within 10 days after the filing of the
petition, shall forthwith call a special ineeting for the purpose of presenting to the voters at large
the question or questions so involved. All votes upon any questions so submitted shall be taken
by ballot, and the check list shall be used in the several precinct meetings in the same inanner as
in the election of town officers. The questions so submitted shall be determined by a majority
vote of the registered voters of the town voting thereon, but no action of the representative town
meeting shall be reversed unless at least twenty per cent of the registered voters shall vote to
reverse the action. Each question so submitted shall be in the form of the following question,
which shall be placed upon the official ballot: -"Shall the town vote to approve the action of the
representative town meeting whereby it was voted (brief description of the substance of the
vote)?" If such petition is not filed within the said period of five days, the vote of the
representative town meeting shall become operative upon the expiration of the said period.
(Amended by Chapter 108 of the Acts of 2008; Chapter 3 of the Acts of 2020)
PETITION OF SUBMISSION OF QUESTIONS UNDER ARTICLE 10 TO THE VOTERS AT LARGE FOR THE
TOWN OF LEXINGTON
With reference to ARTICLE 10 A MOTION WHICH BECAME A BY-LAW on November 18, 2021 directed at
"REDUCING NOISE FROM LANDSCAPE MANTENANCE EQUIPMENT, and in particular, referring to the
action of THE TOWN MEETING ACTION ON NOVEMBR 18, 2021,VOTING IN FAVOR of a proposal which
became a ByLaw following the introduction of a MOTION "THAT CHAPTER 80 OF THE CODE OF THE
TOWN OF LEXINGTON, NOISE CONTROL, BE AMENDED AS FOLLOWS: (SEE ATTACHED MOTION OF THE
SPECIAL TOWN MEETING 2021-1 on November 18, 2021) . . . and further that Non-Substantive Changes
to the numbering of this BY-LAW be permitted in order that it be in compliance with the numbering
format of the Code of the Town of Lexington:
WE THE PEOPLE,THE UNDERSIGNED REGISTERED VOTERS OF THE TOWN OF LEXINGTON DO HEREBY
PETITION THE SELECTBOARD REQUESTING THAT THE QUESTIONS INVOLVED IN SAID BY-LAW WHICH
HAVE NOT BECOME OPERATIVE BE SUBMITTED TO THE VOTERS OF THE TOWN AT LARGE, SUSPENDING
THE OPERATION OF SAID VOTE PENDING ITS DETERMINATION AS HEREINATER PROVIDED, AND THAT
THE SELCT BOARD, WITHIN TEN (10) DAYS AFTER THE FILING OF THE PETITION, SHALL FORWITH CALL A
SPECIAL MEETING FOR THE PURPOSE OF PRESENTING TO THE VOTERS AT LARGE THE QUESTION OR
QUESTIONS SO INVOLVED:
THAT PARAGRAPH 1 OF ARTICLE 10,ADDING DEFINITIONS"COMMERCIAL LANDSCAPERS"AND
LANDSCAPE EQUIPMENT" be RESCINDED, REPEALED AND STRICKEN FROM §80-3;
THAT PARAGRAPH 2 AND SUB-PARAGRAPHS 1, 2, 3,4, 5, 6 AND 7 OF SAID PARAGRAPH PERTAINING
TO REPLACEMENT OF§80-4H BE RESCINDED, REPEALED AND STRICKEN, in their entirety, FROM
CHAPTER 80; and
THAT THE PROPOSED AMENDMENT§80-76 AS WRITTEN IN THE AFORESAID BY-LAW BE RESCINDED,
REPEALED AND STRICKEN FROM §80(SEE ANNEXED BY-LAW)
1 ' ' 1'� �� �r���1��� �
--_ - .�..-.. ..�.---•F.}.,_ .
;�, PETITION OF SUBMIS�IQN OF QUESTIONS UNDER ARTICLE 10 TO THE
�' VOTERS AT LARGE FQR THE TOWN OF LEX�NGTON
� TnTith r.e�er�n.ce -�o AR'�TCI�E 10 A MOTZON WHI,CH BECAME A -BY-�LAW
orr� November 7.8 , 2Q21 direc�ed at B'REDt1CING NQIS� FROM LANDSCAPE
MATNTENANCE EQ�TTPMENTB and in particular, re�erring to the ac�ic�n of
THE TOWN MEETING ACTT4N ON NOVEMBER 18, 2021 , VpTING ZN FAVOR of
a proposal wh.ich became a Byl,aw fol�owing the intxoduction of a
MOTION " THAT CHAPTER 80 OF THE GOD� OF THE TOTr7N OF LEXINGTON,
NOISE CONTROL, B� AMENDED AS FOLLO�dS: (SEE ATTACHED MOTION OF TI�E
SPECIAL TQWN MEETING 202I-1 on Navember I8, 202I) oe .and fca.rther
that Non-Substan�iv� Changes to the numbering of tha.s BY-LAW b�
Pe�mi��ed in �rder tha� it be in compZiance wi-�h the nia.mbering
farzriat o� the Code of �he Tawn nf Lexington:
WE THE PEOPLE, THE UNDERS�GNED REGISTERED VOTERS OF THE �TOWN
OF LEXZNGTON DO HEREBY PE'I'ITTON 'I'HE SELECTBOARD RE�UESTiid(� TH,l�,T THE
�iUESTIONS ZNVOLVED IN SATD BY-I.,AW 1VHICH Ht�V.� ��Q� �iECOI•;E O�P�;RATIVE BE
SUBMIT'I'ED TD THE VOTERS �OF THE TO��''•id 7�'�!'''<:,LARGE, SUSPENDING THE OPERAT�pIV
OF S.AID V0�'E pENDING IaS DE�ERMINATTON AS HEREINAFTER PROVIDED,
AND 'I'HAT THE.. SELECT BOARD, W�THIN TEN (10) DAYS AFTER THE FTLING OF
THE PETITION, SHALL FORWITH CALL A SP�CIAL ME�TING FOR THE PURPO�E
O� PRESENTING T .O THE VOTERS AT LARGE THE QUESTION OR QU�STIONS 50
TNVOLVED; •
THAT PARAGRAPH 1. OF ARTZCLE 1Q, ADD�NG DEFTNIT�ONS "CQMMERCTAL
LANDSCAPERS" and LANDSCAPE �QUIPMENT" b� RESCINDED, R�PEALED
AND STRZCKEN FRQM �80-3;
THAT PARAGRAPH 2 and SUB��ARAGRAPHS �, 2 , 3,4 ,5 , 6 and 7 OF SATD
, PARAGRAPH PERTAZNTNG TO REPLACEM�NT OF §$0-4H BE RESCINDED,
REP�ALED AND STRICKEN, in their �n�tixety, FRQM CHAPTER 80 ; and
THAT THE PROPOSED AM�NDMENT �8Q-7B AS WRT'�TEN ZN THE AFORESATD
BY-LAW BE RESCINDED, REPEALED and STRTCKEN FROM §8�
{SEE ANNEXED BY-LAW� �
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Page 1 of 6
Information requested by Select Board for November 29, 2021 Select Board Meeting
regarding discussion of referendum for STM 2021-1 Article i0
Referendum process/deadlines/timeline
• Please provide an overview of the timeline for a referendum process and where it gets its bas is from (i.e.
town act/by-law or state law?) Mina Makariaus,Tawn Counsel:
The referendum proceeding is described in Section 8 of Chapter 215 0#the Acts af 1929,An Act to
Establish in the Town of Lexington Representative Tawn Gavernment by Limited 7own Meetings(as
amended,the"Lexingtan Town Meeting Act"). Section 8 reads as fallows:
Sectian 8.A vote passed at any representative tawn meeting authorizing the expenditure of
twenty thausand dallars or more as a special appropriation,or establishing a new baard or
office or abalishin�an ald baard ar office or merging twa ar mare boards or affices, ar fixin�the
term of office of tawn afficers,where such term is optional,ar increasing or reducing the
number af inembers of a board,or adopting a new by-lavv,ar amending an existing by-law,
shall not be operative until after the expiratian af five days,exclusive of Sundays and holidays,
from the dissalution of the mee#ing.If,within said five days,a petition signed by nat less than 3
per cent of the registered voters of the tawn,cantaining their names and addresses as they
appear on the list af registered voters,is filed with the select baard requestin�that the
question or questions involved in any such vote which has not become aperative as aforesaid
be submitted to the voters of the town at large,then the operatian of such votes shall be
further suspended pending its determination as hereinafter provided,and the select board,
within 10 days after the filing of the petition,shall forthwith call a special meeting for the
purpose of presenting to the voters at large the question ar questions sa invalved.All votes
upon any questions so submitted shall be taken by ballat,and the check list shall be used in the
several precinct meetings in the same manner as in the election of town officers.The questions
so submitted shall be determined by a majarity vate of the registered voters of the town voting
thereon,but no action of the representative town meeting shall be reversed unless at least
twenty per cent of the registered vaters shall vate to reverse the action.Each question so
submitted shall be in the form of the follawing question,which shall be placed upon the official
ballot:-"Shall the town vate to approve#he action of the representative town meeting whereby
it was voted(brief descriptian af the substance of the vate)?" If such petition is not filed within
the said period of five days,the vate of the representative town meeting shall become
operative upan the expiratian of the said period.
The timeline under Section 8 is as follows:
o A petitian for a referendum must be presented Within 5 days of the dissalutian of Town
Meetings.,excluding Sundays and Holidays. Since Town Meeting dissalved on Thursday,
November 18,the deadline far the petition was Wednesdav November 24.
o Once a petition is received,the Select Board has 10 days ta"call a special meeting for the
purpose of presentin�to the vaters at large the question or questions"at issue. It appears the
Clerk office received the necessary signatures ta hald a referendum an November 23,so the 10
day period would end on December 3. The term"call a special meeting"is a bit unclear in this
context. It does nat appear to mean a"special Town Meeting"since Sectian 8 refers ta ballot
vates and the participatian of all vaters,npt just Town Meeting members. Instead,I read this
as referring to a"Special Election." This is consistent with the fact that Annual Town Elections
are normally noticed as part of an Annual Town Meeting,
Page 2 of 6
Informatian requested by Select Baard for November 29, 2021 Select Board �Vleeting
regarding discussion of referendum for STM 2021-1 Article 10
• With the pending Referendum vate,daes it technically leave the Special Town Meeting"open"until this is
resolved?If so,does this have any other implications such as setting the Tax Rate or a delay in other by-
laws that have passed?Mina Makarious,Tawn Counsel:
No. Sectian 8 states that anly the vote thet is the subject of the referendum remains suspended
pending the referendum.
• Does meeting the prescribed%af approved signatures automatically mean there has to be a vate or is
that a Board decision?Mina Makarious,Tawn Counsel:
If the petition is valid and contains the required number of signatures,the Board must call a special '
election.
• What is the vo#e required by the SB to call for a tawn wide referendum vote?Is it a simple majority af the
Board,super majority of the Board or a Unanimous Board vo#e?Mina Makarious,Town Caunsel:
A simple majarity af the Board is required. However,the only real decisian for the Board is when, not
whether the electian will be held.
• MGL Chapter 43A Section 10 is almost identical to our Special Act from 1929,except for the days for
various actions. Does this law apply at all to Lexingtpn? Mina Makarious,Town Counsel:
No. 7he Lexington Tawn Meeting Act supersedes general state laws applicable to Town Meetin�s.
• In this process when counting days do yau include or exclude Saturdays,Sundays and/or holidays? Mina
Makarious,Town Counsel:
Section 8 requires excluding Sundays and holidays for the purposes of counting the 5 day deadline for
the petitian,but daes not exclude any days far counting the 10 day deadline far the Select Board ta call
a special election.
• The 10 day periad for the Board, how many times can we meet/discuss the passibility of a vote?Mina
Makarious,Town Counsel:
As many as the Chair and the Board would like,
• What is the Select Board role in that process(i.e.when/where/does the SB weigh in?) Mina Makariaus,
Town Counsel:
The Select Board"calls"the electian.
• What is the recaurse after a vote i.e. is that the end or are there other avenues that can be taken
depending on the results Mina Makarious,Tawn Counsel:
The vote uvill determine if the Town Meeting article"passed." 7hereafter,any recaurse available after
a normal Town Meeting bylaw vote would apply(Attarney General review,po#ential judicial challenges
to application,bringing the matter back to Tawn Meeting,etc.)
AG Related:
• Will AGO review af the(Article 10) bylaw change wait until the results aff the referendum?(Assuming the
bylaw change is ratified) Mina Makarious,Tawn Counsel:
Page 3 of 6
Information requested by Select Board for November 29, 2021 Select Board Meeting
regarding discussion af referendum far STM 2021-1 Article 10
These referenda are fairly rare. it is likely the AGO would ask us to give them time to review after the
referendum vate ta ensure they're reviewin�the final vote. This would make sense since the Bylaw
amendments have not technically"passed"while the referendum is pending.
• Even with a "Yes"vote ta keep the Article 10 by-law passed by Town Meeting,could the AG reverse it?
Mina Makarious,Tawn Counsel:
Yes. The referendum daes not affect the AGO's authority.
Setting the Election Date[Mina Makarious,Town Counsel: LOOKING I�t'TO THIS:1 A��V NOT AWAR�C�F AIUY
LIMITATIONS ON DATE,BUT NEED TO�HECK]
• Where the Special Act is silent as ta the time limits far calling an electian,are there any other MGLs that
impact the timing of the Townwide vote on the submitted petition?35 days,45 days, unlimited days?
Mary de Alderete,7awn Clerk:
35 Days, in accardance with MGL 54:42c
• Are there specific time limitations or requirements;hat latitude do we have on setting a date far the
referendum?Mary de Alderete,Town Clerk:
My reading af the Act is that as long as the Select Baard meet to place the questian an a ballat, the
specific date is under#heir purview. 1 spoke with Electians and it was recommended that Caunsel reach
aut ta Michelle Tassinari,Attarney at the State ta discuss aptians.
• Can we delay until the next municipal election in March?(This would,of course, hold change to the noise
bylaw in abeyance until the results af the referendum) Mary de Alderete,Tawn Clerk:
This would make the mast finar►cially feasibly aptian, if preferred by the Select Board.
• What are each of the steps from today to electian? Mary de Alderete,7awn Clerk:
Select Board signs the Warrant wr"th the exact text ta be voted an and forwards a wriiten capy to the
Clerk within 35 days af the requested electian date. It shauld be malled wirhin 7 days a,�the elecrion
date.
Ballot
• What will the exact wording of the vote and who determines the final wording of the question that will be
put to the voters. When is the ballot finalized?Mina Makariaus,Town Caunsel:
Section 8 of the Town Meeting Act pwrovides the farm of the question:
Shall the tawn vote to approve the action of the representative town meeting whereby it was
voted [brief description af the subs#ance of the votej?
The exact summary of Article 10 would have to be provided.
Election
• Does the Board have to issue a warrant for the election?What is the timeline on that and what is the
posting procedure? poes it also get mailed to every household?Mary de Alderete,Tawn Clerk:
Yes, a warrant is issued at least 3S days before the election. It shau/d be rrrailed as per usual electian
requirements.
Page 4 of6
Informatian requested by Select �aard far Navember 29, 2021 Select Board Meeting
regarding discussion af referendum for STM 2021-1 Articie 10
• Has aur reprecincting map been approved and when does it take effect? How/when will those affected be
notified?Mary de Alderete,Town Clerk:
No the reprecincting map has not been finalized and will not be ready until mid-December. We wauld
nat be able to forward information ta the voters affected by the changes until that was complete.
* When is#he last day to register to vote before the vote?Mary de Alderete,Town Clerk:
The Jast day ta register to vote would be 20 days before the election date.
• Where are we with mail in ballots?I thought I read the legislature is letting that expire on December 15`n
Mary de Alderete,Town Clerk:
This is the number one concern(after reprerincting)that l am unable to answer. As the Ear/y Voting
Law for municipalities does expere on December 1S`; we are in "wait"until the Legislature decides haw
they will proceed—whether EV by mail, in person, etc.
• Is this vote held as we usually vote i.e.9 precincts voting in 6 locations or can we reduce the number of
locations? Mary de Aldere#e,Town Clerk:
White we cauld specify any number af polling locations, this cauld be canfusing as voters would need to
be notified, with same voters being notified twice due to reprecincting autcames.
• Is there a specific day of the week the vote has to be held on?
• Are there specific hours the polls need to be open?Mary de Alderete,Town Clerk:
For the twa questians above:
Per MGL 54:64, the Select Baard may eall for any day/time, as lang as the palls are open far pt leasf 4
hours from Noan ta 4 prrr.
• What happens if there is inclement weather an the day of the vote? How does that process work?Who
makes the call and is there an alternate date if so how soon? Mary de Alderete,Town Clerk:
A court order would be required ta change the date of the election.
• Please review the quantum of vote required i.e. clearly define the 20% is that just turn out ar also af those
who vote? Mina Makarious,Town Caunsel:
The turnout has to be at least 20%af registered vaters. Otherwise,the referendum fails automatically
and Article 10 is adopted.
If the turnout meets the 20%threshold,the vote an Article 10 will stand unless overturned
� � � �
� � � � � � `�� ��d'�����e � �� �
Mary de Alderete,Tawn Clerk:
":f'he c�uestians so submittecl shall be cieterminecl by a r�aajarity vote of the registere�C vaters af the
town vatin,g thereon, but na actian af the representative town meeting shall be reversecl unless at
Page 5 of 6
Informatian requested by Select Baard for November 29, 2021 Select Board Meeting
regarding discussion of referendum far STM 2021-1 Article 10
��t twenty per ceni af the registesed vaters shcall'vcrte ta�reverse t�,e actian." My reading of this is
that 20% (4,506 voters as of last count) voted to repeal it. .l defer to Counsel's interpretatian.
• How much does it cost to run a standalone election, if we were to run a single ballat question?How much
does it cost to add a question to the town wide municipal election in March?Are there any other
elections expected in March besides town wide elections?(Far example,state or federal elections or
other ballot questions.) Mary de Alderete,Town Clerk:
This infarmation has been attached,fve yaur convenience. Please see Attachment A.
Campaign Finance
• Would this be Referendum vote be subject ta the rules of MGL Chapter S5,on campaign finance law
and Municipal Ballat Questions? Mina Makarious,Town Counsel:
Yes. See attached.Please see Attachment B.
OML&Ethics
• What advice shauld be given to members of Town Boards and Committees relative to being involved with
a "Yes" or"No" campaign,and regarding Open Meeting law for any discussions on the townwide vote?
Mina Makarious,Town Counsel:
See attached.Please see Attachment B.
• What information can,should,(or should not)the Town put out regarding the referendum vate
(i.e. public service announcements&information). Mina Makarious,Town Counsel:
5ee attached.Please see Attachment B.
• Are proponents(either yes or no) required to file organizational and/or fund raising disclosures with the
Town Clerk?Mina Makarious,Tawn Counsel:
Proponents would be subject to the same Office of Campaign Finance rules and disclosures as any ballot
electian. I will defer ta Tawn Clerk on what is filed with her as oppased ta the state.
Municipality
• What precisely is the role of the Town in the pracess? (just run the election,or is there any expectation of
support/advocacy for the Motion passed by Town Meeting) Mina Makarious,Town Caunsel:
5ee attached.Please see Attachment B.
• Does the Town publish an informational package autlining yes and no positions?(Similar to state wide
ballot questions?) If so,is that dacument mailed to residents,and who writes and reviews those position
statements Mina Makariaus,Town Counsel:
It does nat appear to be required by the Town Meeting Act,or prohibited in this case. If ballot
committees are formed,they are usually invited to draft statements.
Community
• When does the community weigh in and how?Mina Makarious,Town Counsel:
Other than the referendum itself,there is nothing preventing halding informatian sessions,hearings,
etc.an the subject of the election.
Page 6 of 6
�nformatian requested by Select Board for November 29, 2021 Select Board Meeting
regarding discussion of referendum far STM 2021-1 Article 10
• Is there anything that prevents anyone from filing a citizen's petition for an upcoming Town Meeting on
this by-law while we are waiting for a vote?Mina Makarious,Town Counsel:
Na.
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Attachment B
Public Officials Supporting or Opposing Town Meeting Batlat Initiatives and Referenda
Do's and Don'ts
Elected Officials
You May... You May Not...
Speak about a Ballot Question at any tirne, Use Town resources(e.g., money, staff time)
even if not in your area of responsibility. to support or oppose a$allot Question.
Appear at a political campaign function to Use Town resources to distribute inforrnation
support ar oppase a question at any time. on your behalf regarding a Ballot Question
unless expressly authorized by state law.
Issue staternents supporting or opposing a Issue statements supporting or opposing a
Ballot Question using a website, bulletin Ballot Question via unsolicited e-rnail blasts
board, or press release. or other direct messaging.
Distribute election notices advising voters of Distribute election advisories that contain any
the date,time, and place of a Ballot Question comment on the merits of a ballot questian ar
election, including a neutral title and the text even the appearance of advocacy.
of the Ballot Question.
Identify yourself with your official title to
support or oppose ballat questions
Provide the public with relevant background
informatian regarding the Ballot Question,
including data,past presentations, and
documents, including through informational
forums, Tawn website, and Town social
media accounts.
Appointed Officials
Yoa May... You May Not...
Speak about a Bailot Question within your Speak about a ballot question outside your
area of respansibility during working hours. area of responsibility during warking hours.
Speak about any Ballot Question during non- Use Town resources (e.g., money, staff time)
working hours. to support or oppose a Ballat Question.
Appear at a political campaign function to Be involved at any time in fundraising to
support or oppose a question during non- suppart or oppose a Ballot Question.
working hours.
Provide the public with relevant background
information regarding the Ba11ot Questian,
including data,past presentations, and
documents, including thrau h informational
Public Of�cials Supporting or Opposing Town Meeting Ballot Initiatives and Referenda
Do's and Don'ts
forurns,Town website, and Town social
media accounts.
For additional infarmation, please contact Town Counsel (via the Town Manager). You
may also refer to the following far more detailed guidance:
• Massachusetts Office af Campaign &Political Finance, Tnterpretive Bulletin,Activities af
Public O�crals in Support of ar Oppasition to Ballot Questions, OCPF-IB-92-02
(revised Feb. 25,2015), available at http://files.acpf.us/,�df/legaldacs/IB-92-02.pdf.
• Massachusetts Office of Campaign & Political Finance, Interpretive Bulletin, The Use of
Governmental Resources far Polztical PuNposes, OCPF-IB-91-01 (revised Feb. 25, 2015),
available at htt s://archives,libstate.rt�a.us/bitstream/handle/2452/37817/acm10398$76-
IB-91-Ol-revised-2015.pdf. +�
• Massachusetts State Ethics Cammission,Advisory 11-1: Public Employee Political
Activity(Mar. 18, 2011), available at htt�as://www.mass,�ov/advisary/state�ethics-
comrnissian-advisarv-11-1-public-exr��layee-palitical activity.
• Anderson v. City of Boston, 376 Mass. 178 (1978), cert denied 439 U.S. 1069 (1079),
available at http://rnasscases,ca�x�/cases/sjc/376/376mass17$.html.
• Massachusetts Campaign Finance Law, M.G.L. c. 55, available at
htt�s://male�„isiature.�ov/laws/ e� rterallaws�arti/titleviii/chapterSS.
• Massachusetts Conflict of Interest Law,M.G.L. c. 268A,available at
ht�,�s://male i,�, slature� �ov/[.,aws/�.xeneralLaws/�'artN/TitlelfCha�ter268A.
2
AGENDA ITEM SUMMARY
LEXINGTON SELECT BOARD MEETING
AGENDA ITEM TITLE:
FY2022 Tax Classification Rate Setting Discussion
ITEM
PRESENTER: NUMBER:
Board Discussion
I.2
SUMMARY:
The purpose of this item is to allow the Board to further discuss the Tax Class�cation options for setting the
FY2022 Tax Rate. Staff presented the four(4) classification options and supporting materials at the Board's
regular meeting on Monday, November 15th. The Board held a public hearing on this topic the same evening.
The Tax Classification Memoranda and supporting E�ibits have been updated since the classification hearing,
and a revised package is attached.
The Board is scheduled to vote the FY2022 Tax Classification options on Tuesday, November 30th at 1pm.
SUGGESTED MOTION:
No vote is required for this item at this meeting.
FOLLOW UP:
The Select Board is scheduled to vote the FY2022 Tax Classification options on Tuesday, November 30th at
1:OOpm.
DATE AND APPROXIMATE TIME ON AGENDA:
11/29/2021 6:30pm
ATTACHMENTS:
Description Type
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❑ IWGc,nstc^..:n.�Tau�4�u4r�"�rz7u�Z��'J�.^,t,rr�m,.ria°4>c,�durt„��4^4>�1.r4sct If.�;a,�u�r IWG���,n��,1
Town of Lexi ngton
Fiscal Year 2022
Property Tax Classifiication Packet
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Prepared for: �exington Board of Selectmen
Prepared by: �exington Assessors Office
Chairman, Gregory A. Johnson
Member, Edmund C. Grant
Member, Casimir R. Groblewski
Robert F. Lent, Director of Assessing
Property Tax Classification
UPDATE November 23, 2021
MEMO
To: Lexington Select Board
From: Lexington Board of Assessors
Subject: FY 2022 Lexington Property Tax Classification Meeting
Date: November 23, 2021
This memo is intended to provide the Select Board with the necessary information to conduct a Public
Hearing and Informational Session on the tax classification options available under Massachusetts
General Laws. The classification amendment requires the Lexington Select Board to consider four (4)
selections with respect to the setting the FY2022 Lexington tax rate. The decision of the Select Board for
each alternative must be submitted to the DOR on MA State form LA-5. The four (4) selections are:
1. Selection of a residential factor
2. Selection of a discount for Open Space
3. Residential exemption
4. Small commercial property exemption
1. Selection of a residential rate factor.
(Class 1: Residential; Class 2: Open Space; Class 3: Commercial; Class 4: Industrial, etc.)
The Lexington Select Board may choose to adopt a residential rate factor, which will increase the tax
rate applied to the commercial, industrial, and personal property (C-I-P) classes, by a factor (multiplier)
of up to a maximum of: 1.750. Adopting such a factor will shift a larger portion of the overall Lexington
tax levy to the commercial, industrial, personal property classes (CIP), thereby reducing the portion of
the tax levy borne by the owners of residential property.
Attached Exhibit A & Exhibit B demonstrate the effect that several possible "factor" choices will have by
identifying the tax levy percentage borne by each class of properties through the resulting tax rates.
Some 108 of the 351 communities in Massachusetts have adopted this process of tax classification.
2. Selection of a discount for Open Space.
Massachusetts General Law Chapter 59 Sec. 2A defines Class 2 Open Space as:
"..land which is not otherwise classified and which is not taxable under provisions of
chapters 61, 61 A, or 61 B, or taxable under a permanent conservation restriction, and
which land is not held for the production of income but is maintained in an open or
natural condition and which contributes significantly to the benefit and enjoyment of the
public."
The Lexington Select Board may choose to adopt an exemption, discounting the assessed value
of Open Space to a maximum of 25% for any property that is classified as Open Space. The
Board of Assessors has not identified any property in Lexington that meets the definition of
Open Space according to the statute, therefore adopting/not adopting this exemption will have
no impact on the town's tax classification.
FY2022 Lexington Tax Classification Packet Page 1
To: Lexington Select Board
From: Lexington Board of Assessors
Subject: FY 2022 Lexington Property Tax Classification Meeting
Date: November 23, 2021
3. Residential exemption.
The Lexington Select Board may choose to adopt a maximum exemption of up to 35% (prior to FY2016
the maximum was 20%). If adopted, this tax relief would apply only to the principal residence of
taxpayers (owner-occupied and primary domicile).
If this exemption were adopted, the residential properties that are assessed at a value below the "break-
even valuation" point would realize a reduction in taxes while the residential properties assessed at a
value above the "break-even valuation" point must pay additional taxes to compensate. See attached
Exhibit G for a hypothetical application of the residential exemption.
The funding for this exemption/tax relief for qualified applicants would be borne amongst the other
properties of the within the same Residential classification. Non-owner-occupied properties (in
particular, apartment buildings and vacant land) would experience a substantial increase in taxes. [Note:
"The Residential classification" includes over 10,000 parcels: single family dwellings, two & three family
dwellings, vacant land, multi-dwelling parcels, residential condos, and apartment buildings.]
According to Mass.gov statistics, sixteen (16) communities in the Commonwealth of MA (typically those
with a substantial base of residential rental units) have decided to offer the residential exemption:
Barnstable, Boston, Brookline, Cambridge, Chelsea, Everett, Malden, Nantucket, Provincetown,
Somerset, Somerville, Tisbury, Truro, Waltham, Watertown, and Wellfleet.
In early 2018 the Select Board formed an Ad Hoc Residential Exemption Policy Study Committee to
examine if adopting a residential exemption would serve the interests of the Lexington community. In
their final report delivered to the Select Board in April 2019, the Committee advised that adopting the
Massachusetts local option residential exemption was not recommended. The committee suggested
other courses of action for tax relief, such as promoting existing programs for tax deferrals, exemptions
and credits, as well as exploring special legislation for means tested or other age-based tax exemptions.
4. Small commercial exemption.
The Lexington Select Board may choose to adopt a small commercial exemption of up to 10% of the
property valuation for commercial (not industrial) property that meets the requirements of the law.
To qualify, eligible businesses must have occupied the property as of January 1st, and must have had no
more than ten (10) employees (as certified by Mass Dept. of Employment & Training) during the previous
calendar year, and the parcel reviewed must have an assessed valuation of less than $1,000,000
during the Fiscal Year. While the applicant does not have to be the owner of the property to be eligible,
all occupants of the commercial portion of the property must meet the qualifications of this exemption.
The funding for this exemption/tax relief for qualified applicants would be borne by the other properties of
the same Commercial-Industrial-Personal Property (C-I-P) classification, resulting in an overall
increase of the C-I-P tax rate.
According to Mass.gov statistics, fifteen (15) communities in the Commonwealth of MA have decided to
offer the small commercial exemption: Auburn, Avon, Bellingham, Berlin, Braintree, Chelmsford,
FY 2022 Le�ngton Tax Classification Packet Page 2
To: Lexington Select Board
From: Lexington Board of Assessors
Subject: FY 2022 Lexington Property Tax Classification Meeting
Date: November 23, 2021
Dartmouth, Erving, New Ashford, North Attleboro, Seekonk, Somerset, Swampscott, Westford, and
Wrentham.
In 2020 Town Staff complied data on small businesses with fewer than 10 employees and compared that
list to commercial parcels with values less than $1,000,000. This analysis concluded that fewer than 10
parcels would qualify for this exemption. For FY2022 there are 64 commercial properties in Lexington
that have a value under $1,000,000. Staff do not have enough data to confirm which of the 64 would
qualify for this exemption based on employees, but expect it is still less than 10.
FY 2022 Le�ngton Tax Classification Packet Page 3
FY 2022 Town of Lexington-Tax Classification Packet
EXHIBIT A: ALTERNATIVE TAX RATE SCENARIOS FOR FY2022
� �
FY 2021 Levy Limit(A)
FY2021 FY2022 %CHANGE $ 194,495,314 .. N!A
Maximum Allowable Levy Limit $ 207,100,143 $ 218,204,209 5.36% FY 2021 Excluded Debt(B) $ 12,684,829 '����.. N!A
Tax Levy (FY21 as actual,and $ 194,415,314 $ 204,256,773 5.06% FY 2021 Maximum Allowable Levy $ p07,100,143 ����.. NJq
FY22 as Levy Limit(TBD) Limit(A)+(B)
Residential Valuation $ 11,434,037,932 $ 12,224,559,111 6.91% Plus:Amended New Growth $ 0.00%
Comm+Indl*+pp Valuation Plus:Prop 2 1/2 Increment
$ 1,518,730,9D5 $ 1,820,375,860 19.86% (FY 21 Levy Limit(A)z 2.5%) $ 4,860,383 2.35%
Total Valuation $ 12,952,768,637 $ 14,044,934,971 8.43% Plus:New Growth Increment $ 4,981,076 2.41%
Residential Tax Rate $ 14.39 T.B.D. T.B.D. Plus:Override $ 0.00%
Comm/Indl/PP Tax Rate $ 27.97 T.B.D. T.B.D. Plus:Debt Exclusion Increment $ 1,262,607 0.61%
(Increases vs.FY 2021)
FY2022 Maximum Allowable Levy $ 218,204,209 5.36%
*Industrial valuation is adjusted for TIF agreements Limit
FACTOR %SHARE OF LEW TAX LEVY TAX RATE %LEVY CHANGE:
C-I-P RESID C-I-P RES C-I-P RESID C-I-P RESID C-I-P RESID COMMENTS
1.000 1.000 13.0% 87.0% $ 28,281,631 $ 189,922,578 $15.54 $15.54 -33.4! 15.4% SINGLETAXRATE
1.050 0.993 13.6% 86.4% $ 29,695,713 $ 18$508,496 $16.31 $15.42 -3G.1! 14.6%
1.100 0.985 14.3% 857% $ 31,109,795 $ 187,094,414 $17.09 $15.30 -2&.&°!0 13.7%
1.150 0.978 14.9% 85.1% $ 32,523,876 $ 185,680,333 $17.87 $15.19 -23.4! 12.8%
1.200 0.970 15.6% 84.4% $ 33,937,958 $ 184,266,251 $18.64 $15.07 -20.1"!0 12.0%
1.250 0.963 16.2% 83.8% $ 35,352,039 $ 182,852,170 $19.42 $14.96 -16.8! 11.1%
1.300 0.955 16.8% 83.2% $ 36,766,121 $ 181,438,088 $20.20 $14.84 -13.4"!0 10.3%
1.350 0.948 17.5% 82.5% $ 3$180,202 $ 180,024,007 $20.97 $14.73 -10.9! 9.4%
1.400 0.940 18.1% 81.9% $ 39,594,284 $ 178,609,925 $2175 $14.61 -6.8! 8.6%
1.450 0.933 18.8% 81.2% $ 41,008,366 $ 177,195,843 $22.53 $14.50 -3.5! 77%
1.500 0.926 19.4% 80.6% $ 42,422,447 $ 175,781,762 $23.30 $14.38 -6.1! 6.8%
1.550 0.918 20.1% 79.9% $ 43,836,529 $ 174,367,680 $24.08 $14.26 3.2% 6.0%
1.560 0.917 20.2% 79.8% $ 44,119,345 $ 174,084,864 $24.24 $14.24 3.9% 5.8%
1.570 0.915 20.3% 79.7% $ 44,402,161 $ 173,802,048 $24.39 $14.22 4.5% 5.6%
1.580 0.914 20.5% 79.5% $ 44,684,978 $ 173,519,231 $24.55 $14.19 5.2% 5.5%
1.590 0.912 20.6% 79.4% $ 44,967,794 $ 173,236,415 $24.70 $14.17 5.9% 5.3%
1.600 0.911 207% 79.3% $ 45,25Q610 $ 172,953,599 $24.86 $14.15 6.5% 5.1% 7.60FactorOption
1.610 0.909 20.9% 79.1% $ 45,533,427 $ 172,670,782 $25.01 $14.12 7.2% 4.9%
1.620 0.908 21.0% 79.0% $ 45,816,243 $ 172,387,966 $25.17 $14.10 7.9% 4.8%
1.630 0.906 21.1% 78.9% $ 46,099,059 $ 172,105,150 $25.32 $14.08 8.5% 4.6%
1.640 0.905 21.3% 787% $ 46,381,876 $ 171,822,333 $25.48 $14.06 9.2% 4.4%
1.650 0.903 21.4% 78.6% $ 46,664,692 $ 171,539,517 $25.63 $14.03 9.9% 4.3% 7.65FactorOption
1.660 0.902 21.5% 78.5% $ 46,947,508 $ 171,256,701 $25.79 $14.01 10.5% 4.1%
1.670 0.900 21.6% 78.4% $ 47,230,325 $ 170,973,884 $25.95 $13.99 11.2% 3.9%
1.680 0.899 21.8% 78.2% $ 47,513,141 $ 170,691,068 $26.10 $13.96 11.9% 3.7%
1.690 0.897 21.9% 78.1% $ 47,795,957 $ 170,408,252 $26.26 $13.94 12.5% 3.6%
1.700 0.896 22.0% 78.0% $ 48,078,773 $ 170,125,436 $26.41 $13.92 13.2% 3.4% 1.70 Factor Option
1710 0.894 22.2% 77.8% $ 4$361,590 $ 169,842,619 $26.57 $13.89 13.9% 3.2%
1.720 0.893 22.3% 77.7% $ 48,644,406 $ 169,559,803 $26.72 $13.87 14.5% 3.1%
1.730 0.891 22.4% 77.6% $ 45,927,222 $ 169,276,987 $26.88 $13.85 15.2% 2.9%
1.740 0.890 22.6% 77.4% $ 49,210,039 $ 168,994,170 $27.03 $13.82 15.9% 2.7%
1.750 0.888 22.7% 77.3% $ 49,492,855 $ 168,711,354 $27.19 $13.80 16.5% 2.5% FY 22 MAX SHIFT
PriorYr:FY21> $27.97 $14.39
"Proposition 2.5 potential increment is calculated from the previous year's levy limit before adding excluded debt.
FY22 Classification Packet_11.23.21 Page 4 11/23/2021
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FY 2022 Town of Lexington-Tax Classification Packet
EXHIBIT C: HISTORY OF AVERAGE SINGLE FAMILY ASSESSED VALUE AND
PROPERTY TAX - Most Recent 25 Years
NUMBER OF PERCENT
SINGLE FAMILY SINGLE FAMILY INCREASE OF AVERAGE PERCENT LEXINGTON
Fiscal DWELLING DWELLINGS SFD VALUE ASSESSED ANNUAL INCREASE C-�-P TOWNWIDE
Year(*) VALUATION (SFD) (AVERAGE) VALUE TAX RATE TAX BILL TAXES FACTOR TAXABLE TOTAL
1995 $2,535,745,000 8,752 $289,733 6.0% $14.00 $4,056.26 4.8% 1.70 $ 3,217,037,200
1996 $2,681,040,000 8,758 $306,125 5.7% $14.01 $4,288.81 5.7% 1.70 $ 3,408,865,800
1997 $2,791,978,000 8,775 $318,174 3.9% $13.88 $4,416.26 3.0% 1.70 $ 3,544,837,150
1998 $2,975,012,000 8,798 $338,146 6.3% $13.43 $4,541.31 2.8% 1.70 $ 3,795,097,460
1999 $3,171,199,000 8,810 $359,954 6.4% $12.79 $4,603.82 1.4% 1.70 $ 4,089,714,160
2000 $3,376,143,000 8,821 $382,739 6.3°/a $12.25 $4,688.56 1.8°/a 1.50 $ 4,506,277,290
2001 $3,777,857,000 8,840 $427,359 11.7% $12.11 $5,175.32 10.4% 1.60 $ 5,015,313,290
2002 $4,225,339,000 8,845 $477,709 11.8% $11.28 $5,388.56 4.1% 1.62 $ 5,618,141,550
2003 $4,693,071,000 8,898 $527,430 10.4% $10.95 $5,775.36 7.2% 1.70 $ 6,083,572,560
2004 $5,456,206,000 8,887 $613,954 16.4% $10.47 $6,428.09 11.3% 1.80 $ 6,911,176,060
2005 $5,687,532,000 8,899 $639,120 4.1% $11.34 $7,247.62 12.7% 1.80 $ 7,146,167,360
2006 $6,206,172,000 8,910 $696,540 9.0% $11.11 $7,738.56 6.8% 1.78 $ 7,686,268,530
2007 $6,499,630,000 8,917 $728,903 4.6% $11.34 $8,265.76 6.8% 1.74 $ 8,059,234,580
2008 $6,262,572,000 8,922 $701,925 -3.7% $12.52 $8,788.10 6.3% 1.70 $ 7,929,164,350
2009 $6,274,760,000 8,934 $702,346 0.1% $12.97 $9,109.43 3.7% 1.70 $ 8,033,608,130
2010 $6,184,505,000 8,944 $691,470 -1.5% $13.86 $9,583.77 5.2% 1.70 $ 7,891,590,610
2011 $6,234,563,000 8,949 $696,677 0.8% $14.40 $10,032.15 4.7% 1.70 $ 7,973,719,190
2012 $6,251,243,000 8,963 $697,450 0.1°/a $14.97 $10,440.82 4.1°/a 1.70 $ 8,026,687,320
2013 $6,441,950,000 8,978 $717,526 2.9% $15.20 $10,906.40 4.5% 1.70 $ 8,307,956,760
2014 $6,658,875,000 8,996 $740,204 32% $15.51 $11,480.56 5.3% 1.70 $ 8,555,595,350
2015 $7,385,759,000 9,003 $820,366 10.8% $14.86 $12,190.65 62% 1.75 $ 9,359,615,090
2016 $8,008,381,000 9,025 $887,355 8.2% $14.60 $12,955.39 6.3% 1.75 $ 10,048,547,685
2017 $8,415,787,000 9,029 $932,084 5.0% $14.49 $13,505.90 4.2% 1.75 $ 10,589,456,610
2018 $8,938,050,000 9,021 $990,805 6.3% $14.30 $14,168.51 4.9% 1.75 $ 11,227,300,560
2019 $9,486,786,000 9,030 $1,050,585 6.0% $14.12 $14,834.27 4.7% 1.75 $ 11,922,400,015
2020 $10,011,844,000 9,048 $1,106,526 5.3% $14.05 $15,546.69 4.8% 1.75 $ 12,598,348,097
2021 $10,221,948,000 9,057 $1,128,624 2.0% $14.39 $16,240.90 4.5% 1.75 $ 12,952,768,837
2022 $10,904,445,000 9,058 $1,203,846.88 6.7% TBD TBD TBD TBD $ 14,044,934,971
"All values above include new growth value.
5 yr total: 26.3°/a (most recent 5 years,including FY 2022)
5 yr average: 5.3%
FY22 Classification Packet_11.23.21 Page 6 11/23/2021
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FY 2022 Town of Lexington-Tax Classification Packet
EXHIBIT E: TAX FACTORS AND TAX RATES - AMONG
COMMUNITIES w/ COMPARABLE C/I/P VOLUME in MA,
AND vs. CONTIGUOUS COMMUNITIES
COMPARABLE "COMMERCIAL VALUE" COMMUNITIES
FY2021 FY2020 FY2021
State Comm-Indl-Pers RESIDENTIAL C-I-P RATE RESIDENTIAL C-I-P RATE
Rank MUNICIPALITY ASS'D C-I-P RATE/K RATE/K SHIFT RATE/K RATE/K SHIFT
1 Boston $63,516,763,209 $10.56 $24.92 1.750 $10.67 $24.55 1.750
2 Cambridge $26,098,968,000 $5.75 $12.68 1.510 $5.85 $11.85 1.510
3 Waltham $4,964,422,927 $11.95 $24.36 1.750 $11.32 $23.08 1.749
4 Worcester $3,674,207,866 $17.00 $35.16 1.557 $16.28 $36.20 1.732
5 Newton $3,239,573,628 $10.44 $19.92 1•749 $10.76 $20.12
State XXX�CX XXXXX XXXXX )CX)C X��XX }C)C>CXX XXX7CX >CXXXX
Rank
23 Peabody $1,644,003,962 $10.74 $22.89 1.750 $10.49 $22.20 1.750
24 Wellesley $1,643,926,500 $11.56 $11.56 1.000 $11.75 $11.75 1.000
25 Lexington $1,518,730,905 $14.05 $27.22 1.750 $14.39 $27.97 1.750
26 Norwood $1,504,125,689 $11.15 $24.82 1.610 $11.34 $25.67 1.710
27 Taunton $1,493,032,970 $15.14 $33.28 1.750 $14.20 $28.97 1.640
28 Brockton $1,472,337,878 $15.15 $30.41 1.730 $14.50 $29.64 1.750
29 Needham $1,456,564,356 $12.49 $24.55 1.750 $13.03 $25.74 1.750
30 New Bedford $1,381,073,036 $16.16 $33.59 1.730 $15.59 $32.76 1.730
31 Canton $1,379,894,482 $12.23 $25.42 1.660 $12.20 $24.29 1.600
The EIGHT 8 CONTIGUOUS COMMUNITIES to LEXINGTON
FY2021 FY2020 FY2021
State Comm-Indl-Pers RESIDENTIAL C-I-P RATE RESIDENTIAL C-I-P RATE
Rank MUNICIPALITY ASS'D C-I-P RATE RATE SHIFT RATE RATE SHIFT
3 Waltham $4,964,422,927 $11.95 $24.36 1.750 $11.32 $23.08 1.749
6 Burlington $2,986,330,419 $9.64 $25.54 1.605 $g,g5 $25.84 1.601
10 Woburn $2,463,963,996 $9.32 $23.20 1.750 $g.33 $22.86 1.750
25 Lexington $1,518,730,905 $14.05 $27.33 1.750 $14.39 $27.97 1.750
58 Bedford $884,423,923 $13.18 $28.95 1.750 $13.53 $29.72 1.750
79 Arlington $660,555,742 $11.06 $11.06 1.000 $11.34 $11.34 1.000
107 Belmont $467,778,029 $11.00 $11.00 1.000 $11.54 $11.54 1.000
133 Winchester $363,210,429 $12.39 $11.80 1.000 $12.83 $12.24 1.000
253 Lincoln $78,656,783 $15.36 $20.18 1.301 $15.52 $20.42 1.301
FY22 Classification Packet_11.23.21 Page 9 11/23/2021
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EXHIBIT G: IMPACT ANALYSIS of residential property tax: the
possible adoption of a ` RESIDENTIAL EXEMPTION
RESIDENTIAL EXEMPTION WORKSHEET
FISCAL YEAR 2022 INFORMATION
TOTAL RESIDENTIAL (ASS'D)OVERALL VALUE $12,224,559,111
TOTAL#RESID. PARCELS 10,913 (Includes over 500 unbuildable (mostly small) parcels of land.)
AVG. RESIDENTIAL PARCEL $1,120,183
EXEMPTION Percentage» 20°!0 (Up to a 35% "Max" Resid Exemption is allowed by MGL)
EXEMPTION $AMOUNT $224,037
EST.#OF EXEMPT(Principal Resid.) PARCELS 9,265 Town estimate: #of non-owner occupied parcels »> 1,648
TOTAL VALUE MADE EXEMPT by this clause $2,075,699,444
RESID. RATE (Calc'd, but not yet voted upon) $13.80 (<Note: This Rate is from Exhibit A.)
TOTAL RESID. REVENUE "redirected" (tax dollars; $168,711,354
NEW RESID. OVERALL ASSESSED VALUE $10,148,859,667
NEW (Derived by formula) RESID. RATE $16.62
(a) (b) ( c) (d) (e) (f) (g) (h) (i)
EXEMPTED
PRELIMINARY ANNUAL ASSESSED NET Taxation Taxation
EXAMPLES OF TAX RATE @ PROPERTY VALUE @ 20% ASSESSED DERIVED TAX NET TAX $Change %Change
ASSESSED VALUE 1.75 SHIFT TAX BILL EXEMPTION VALUE� RATE BILL (g-c) (h/c)
$400,000 $13.80 $5,520 $224,037 $175,963 $16.62 $2,925 -�2,595 -47.01%
$500,000 $13.80 $6,901 $224,037 $275,963 $16.62 $4,588 -�2,313 -33.5�%
$600,000 $13.80 $8,281 $224,037 $375,963 $16.62 $6,250 -�2,C}31 -24.5�°/a
$700,000 $13.80 $9,661 $224,037 $475,963 $16.62 $7,912 -�1,74� -18.1C}%
$1,000,000 $13.80 $13,801 $224,037 $775,963 $16.62 $12,899 -�5902 -6.53%
$1,100,000 $13.80 $15,181 $224,037 $875,963 $16.62 $14,562 -$619 -4.Q�%
$1,200,000 $13.80 $16,561 $224,037 $975,963 $16.62 $16,224 -�337 -2.Q4%
$1,300,000 $13.80 $17,941 $224,037 $1,075,963 $16.62 $17,886 -$5� -Q.31%
$1,319,434 $13.80 $18,210 $224,037 $1,095,398 $16.62 $18,210 $0 0.00%
$1,400,000 $13.80 $19,321 $224,037 $1,175,963 $16.62 $19,549 $227 1.18%
$1,500,000 $13.80 $20,702 $224,037 $1,275,963 $16.62 $21,211 $510 2.46%
$1,600,000 $13.80 $22,082 $224,037 $1,375,963 $16.62 $22,874 $792 3.59%
$1,700,000 $13.80 $23,462 $224,037 $1,475,963 $16.62 $24,536 $1,074 4.58%
$2,000,000 $13.80 $27,602 $224,037 $1,775,963 $16.62 $29,523 $1,921 6.96%
$2,500,000 $13.80 $34,503 $224,037 $2,275,963 $16.62 $37,835 $3,332 9.66%
$3,000,000 $13.80 $41,403 $224,037 $2,775,963 $16.62 $46,147 $4,744 11.46%
$5,000,000 $13.80 $69,005 $224,037 $4,775,963 $16.62 $79,394 $10,389 15.06%
� Resid. Exemntion. ner MGL. mav not reduce taxable value of nronertv to less than 10 nercent of its full and fair cash value.
**BREAK-EVEN ASSESSED VALUE; NO TAX IMPACT. $1,319,434
FY22 Classification Packet 11.23.21 Page 11 11/23/2021
To: Lexington Select Board
From:Joe Pato, Lexington Select Board Member
Date:23 November 2021
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Do not reduce the Residential Rate Factor(Factor)from the current 1.75 rate.
• Reducing the Factor will impose a burden on residential taxpayers who have seen significant increases
over the past 7 years.
• Providing this benefit to commercial1 taxpayers will do little to help small businesses around town while
imposing an appreciable burden on residential taxpayers.
• Any change to the Residential Factor should follow an analysis and policy recommendation.
� ii � ii �, � ii
The last time the Board adjusted the Factor was in 2014 for FY15.At that time a DOR-mandated data re-validation
coupled with rapidly increasing residential property values and stagnant commercial property values led to large
increases in residential property taxes.The average increase in value for Single Family Dwellings was over 10%, but
the range of change was quite wide,from-15%to over 35%for individual unimproved properties(i.e.,those
dwellings where the tax change was not related to permits and constructionZ).About 20%of unimproved
residential properties, roughly 1800 dwellings,saw an increase of over 15%in value.That pattern of increasing
residential property taxes and stagnant or decreasing commercial property taxes continued for several years.
Prior to 2014,changes in the Factor were a result of changes in state law3 allowing communities to temporarily
employ a factor greater than 1.75(up to 2.0) in response to residential property values increasing rapidly during
the housing bubble of the early millennium.This allowed Lexington to adopt a Factor of 1.8 in 2004 and 2005 and
then reduce to 1.78 in 2006, 1.74 in 2007,and stabilize at 1.7 in 2008.
1 For simplicity I will use the word "commercial"to mean all commercial, industrial, and personal property taxes
(aka CIP)onto which taxes are shifted from the residential sector when a split tax rate is in effect.
z Lexington FY 2015 Assessment Valuation Status Report to Summit II, 11/7/2014.
3 Session Law-Acts of 2004 Chapter 3(male�islature.gov)
https://ma legislatu re.gov/Laws/Session Laws/Acts/2004/Cha pter3
FY22 Residential Factor Considerations -1- Joe Pato
a � � um � II� � � ��� II� a � � �
During the tax rate-setting hearing held on November 15,staff suggested that,given the greater increase in
commercial property values this year relative to the increase in residential property values,the Select Board may
want to consider reducing the residential rate factor.
Later in the hearing,a resident observed that"there are many more small businesses out there that are hurting
and are close to considering closing than people realize,so anything we can do to relieve their tax burden in this
particular year would be great."
� � � �� � �� ��u �� ���� ��� ��� '�� � �� � �� �� � � ���
As we consider lowering the Factor,we should examine how it affects our community;what does the change do to
residential taxpayers and what benefits accrue in the commercial sector. We should consider whether using this
tax shift tool is the best mechanism for assisting those in our community who have suffered financially because of
the Covid-19 pandemic.
REDUCING THE FACTOR WILL IMPOSE A BURDEN ON RESIDENTIAL TAXPAYERS WHO HAVE SEEN
SIGNIFICANT INCREASES OVER THE PAST 7 YEARS.
The average single-family home has seen significant property tax increases over the past 7 years.The cumulative
increase in tax burden from FY14(the last year before adopting the 1.75 Factor)and FY21 is 41%.This is an
average increase of 5.1%per year4. For comparison,a 2.5%increase per year would have only yielded a 19%
increase between FY14 and FY21.
Changing the Factor from 1.75 to 1.70 for FY22 would increase aggregate taxes on residential taxpayers by
$1,390,921. On average,this is an increase of$138 for single household dwellings and increase of$107 for the
residential miscellaneous category.Table 1 shows how many households exist in the two major residential
categories and how much incremental tax the average household will pay if we retain the 1.75 Factor and the
same for adopting the 1.70 Factor.The Savings/(Cost)column show how much less or(more)the average
household would pay.The Total Savings/(Cost)column shows the total amount of tax paid by this property
category. In Table 1,a change from the 1.75 to 1.70 Factor will result in increased costs for residential payers.
Residential Owners Count 1.75 1.70 Savings/ Total Savings/
Factor Factor (Cost) (Cost)
Single Household Dwelling 9058 213 351 (138) (1,249,215.56)
Residential Miscellaneous 1320 250 357 (107) (141,705.63)
10378 $(1,390,921)
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4 See Exhibit C,Town of Lexington Fiscal Year 2022 Property Tax Classification Packet
FY22 Residential Factor Considerations -2- Joe Pato
For context,the projected FY22 effect5 of the 2017 debt exclusion for the new Fire Station was an increase of$94
on the tax bill for the home of inedian value.Choosing to add a tax burden of this magnitude is one we typically
analyze in detail.
PROVIDING THIS BENEFIT TO COMMERCIAL TAXPAYERS WILL DO LITTLE TO HELP SMALL
BUSINESSES AROUND TOWN.
The relatively large increase in commercial property value for FY22 is"primarily attributable to the growth we have
seen in values for lab/office space;this is a trend that is growing, it is not only in Lexington it is everywhere"6 due
to substantial increases in rents and demand for those spaces. Given that this increase in value is occurring
everywhere,there is little likelihood that Lexington will be placed at a competitive disadvantage based in increased
taxes for these properties. In addition,the large increase in personal property tax is due to the increase in the
number of lab office companies,the addition of new equipment for these businesses,and in the deployment of
new utility infrastructure.
The large increase in commercial property value is due to changes in demand for lab space and is not manifest in
the small business properties of the Town-wide Retail and Office&Retail Condo property segments. Changing the
Factor from 1.75 to 1.70 for FY22 would only decrease taxes on small business taxpayers by an aggregate of
$146,839. Using the Factor as the mechanism to aid small businesses at the expense residential ratepayers is
grossly inefficient.Small businesses would see a benefit that is only about a tenth of the increased taxes paid by
residential ratepayers.Table 2 shows the relative changes in these two property segments and shows the relatively
small number of properties in this category.
Small Retailers Count 1.75 1.7 Savings/ Total Savings/
.... .... .... .... .... .... Factor .... Factor .... (Cost) .... ...(Cost�.... ....
Town-wide Retail 71 590 -791 $ 1,381 $ 98,047
Office & Retail condo 240 -73 -276 $ 203 $ 48,792
Net to sector 311 $ 146,839
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If the intent is to provide relief to small businesses, it would be much better to allocate ARPA funding or other
funding to directly provide economic stimulus.
A CHANGE TO THE RESIDENTIAL FACTOR SHOULD FOLLOW AN ANALYSIS AND POLICY
RECOMMENDATION
As noted above, increasing the Factor from 1.70 to 1.75 in FY15 was the consequence of significant changes in
residential values.This process was deliberate and involved planning and public discussion. During the summer of
2014,the then-Town Manager came to me as chair of the Board of Selectmen and outlined anticipated challenges
with FY15 residential valuation increases.We agreed on a plan of analysis and communication. Staff proceeded to
conduct detailed analyses of the valuation changes and profiled the effect of different choices for the Factor.The
Town reached out to the public during the fall so that property owners could see these new valuations and have an
5 Updated Analysis-Taxpayer Impact of Debt Exclusion Questions, Financial Summit 2, November 14, 2017
6 Gregory A.Johnson,chair Lexington Board of Assessors,at timestamp [36:00]
https://videoplayer.telvue.com/player/cOgKv9ZUF0uiidDafFfESDZASEkkJp7L/playlists/8745/media/682164
FY22 Residential Factor Considerations -3- Joe Pato
opportunity to understand the basis for the changes.The Assessors also presented to Financial Summit II on
November 7, 2014,where the issue was discussed.The Board received input from committees, including the
Economic Advisory Committee, and then proceeded to adopt the 1.75 Factor at its rate setting meeting on
December 1, 2014. Reaching consensus on raising the rate was the result of a process that took over four months
of analysis and public discussion. Outreach did not end with rate setting;a public information session was held on
December 9, 2014, at the Clarke Middle School so that the Board of Assessors could outline the effects of the
valuation changes.
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Do not reduce the Residential Rate Factor(Factor)from the current 1.75 rate.
Reducing the Factor will increase residential taxes by an appreciable amount while providing limited benefit to
small businesses.The same amount of relief for these small businesses can be provided through ARPA funds or
targeted economic stimulus in the budget without creating this additional burden on residential taxpayers.
Long-term plans to reduce the Factor should be the result of careful analysis and community consensus.
FY22 Residential Factor Considerations -4- Joe Pato