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FINAL REPORT OF THE COMMITTEE ESTABLISHED UNDER
ARTICLE 76 OF THE 1971 TOWN MEETING
This Committee was established to study, conclude and recommend on the
subject matter of the resolution presented in Article 76 of the 1971 Annual Town
"eating (See copy attached) At that timer a "Special Commission Established to
C.volop a Master Plan and Program. for Taxation within the Commonwealth", estab-
lished by thu Legislature in 1967; appeared to be presenting a comprehensive tax
revision proposal to the General Court While certain sections of the Commission's
proposals wore adopted, they were used to provide funds for specific revenue pro-
ble,ee, and the overall thrust of the Commission's proposals to reallocate the tax
burden of the Commonwealth was not achieved to any real degree.
We have gathered evidence concerning the tax burden of Massachusetts citizens
and industry as compared to that borne in other states, together with the impli-
cations that this has for our future economic well being We are transmitting
one such study along with this report
In studying the Master Tax Plan Commission's interim reports, we conclude
that it has always been more a long-range study and less a specific tax pronram
groposal . Other groups have reached this same conclusion (see editorial attached)
Significant changes have taken place in both the Commonwealth's revenue needs and
ta; burden disbribution objectives since the Master Tax Plan Commission prepared
its study recommendations Increased costs of state, county, and local government,
now nec.ds , and court decisions related to the equality of public education funded
solely by local property tax revenues, all cause us to conclude that a new and
more thorough going comprehensive tax study is needed for the Commonwealth that
the Master Tax Plan Commission has much more work to do before it can present a
snncific tax legislation program. Because such a specific program is not avail-
able, we do not feel it would be wise for us to report to you on what the majority
of this committee took to be its primary purpose; to assess and report on the impact
of specific {gaster Tax Plan Commission proposals on the Town and taxpayers of
Lm ; notch.
The issues of equitable tax burdens and revenue sources will be with us for
sore tiro to com9. There will be many specific and general proposals put before
the General Court in the years ahead They are complex matters requiring careful
study and evaluation before being commented upon Because the Board of Selectmen,
not the Town Meeting, is the ongoing executive body to which others liik to re-
present the Town on legislative matters, we have concluded that a Committee of
cur nature could most effectively act as an advisory body to the Selectmen. We
conclude that it would be helpful to the Board of Selectmen to have available to
them a citizen's advisory committee that would provide them with a broad cross-
section of opinion on specific tax legislation before the General Court; a group
that could study and recommend on such legislation as it affects the Town and tax-
payers of Lexington When appropriate, the Selectmen, or their advisory committer,
could pro cnt to the Town Mooting well documented resolutions for forwarding to
the General Court or Commonwealth officials
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Therefore, wo recommend that no present action be taken on the subject matter
of Article 76; that this Committee be discharged; and that the Board of Selectmen
establish a continuing Tax Legislation Advisory Committee, charges with the re-
srJonsibility to evaivate taxation proposals as to their impact on the Town of
Lcxington and its taxpayers and to invesitgate such other matters of taxation as
they de.m appropriate, and that this committee be made up of one representative
of the Appropriation Committee, the School Committee, the Board of Assessors, and
aha Board of Selectmen; together with the Town Treasurer and not less than four
other citizens
Respectfully submitted,
Edward E Furash, Chairman
Ruth M. Mitchell , V-Chairman and Secretary
Willard P Grush
Allan F Kenney
Howard L. Levingston
John J Maguire
Camille B. Skov
Allen Lee Whitman
Louis A. Zehnor
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