Every tax is a pay cut.  Every tax cut is a pay raise.
Citizens for Limited Taxation

This is my third pass at analyzing 2005 assessments on a townwide basis by precincts. 

When they say that property taxes are regressive, they mean, in essence that the poor land owners get soaked. The rule is that large land owners pay less per square foot in property taxes than small land owners. Thus, Precinct 1 has the lowest assessments per square foot but the largest land tracts (on the average).

The clear implications of this analysis is that when your taxes go up due to an override, the small land owners pay the brunt of the increase.  Check your land assessment versus someone on Carter Drive as an example, noting your land area, versus theirs by using the town's property lookup web site ( http://www.framinghamma.org/Permit_Property/assessorValuation.aspx).

I focused on R1-R4 residential land assessments.  I would have expected some variance in land assessments, but nothing like what I stumbled onto.  I am still running cross checks on my code and the results, but if you scroll to near the bottom of this page, you'll see the see the surprising results on a precinct by precinct basis.

Precinct number ............................: 01
Number of properties .......................: 1472
Total assessed land area (square feet) .....: 108549192
Total assessed land value ..................: 324544152
Total assessed building value ..............: 278447900
Total assessed value (land/building) .......: 602978600
#------------------------------------------------------
Total # of residential (R1) zones ..........: 1
R1 total land area .........................: 1500
R1 total land value ........................: 1100
R1 total building value ....................: 0
Total # of residential (R2) zones ..........: 35
R2 total land area .........................: 452155
R2 total land value ........................: 6490300
R2 total building value ....................: 3415800
Total # of residential (R3) zones ..........: 416
R3 total land area .........................: 10457072
R3 total land value ........................: 89962800
R3 total building value ....................: 54862100
Total # of residential (R4) zones ..........: 765
R4 total land area .........................: 96876156
R4 total land value ........................: 221983800
R4 total building value ....................: 156895000
Total R1-R4 assessed land value ............: 318438000
Total R1-R4 assessed building value ........: 215172900
Total R1-R4 assesses total value ...........: 533610900
Total R1-R4 land area ......................: 107786883
#------------------------------------------------------
Number of residential properties ...........: 1217
Residential land assessment per square foot : $   2.95
Residential total assessment per sq foot ...: $   4.95
Average assessed residential value .........: $  438464.17
Average R1-R4 residential land area ........: 88567
#------------------------------------------------------
Total # of business (B) zones ..............: 17
#======================================================


Precinct number ............................: 02
Number of properties .......................: 1483
Total assessed land area (square feet) .....: 44121652
Total assessed land value ..................: 327937100
Total assessed building value ..............: 182774900
Total assessed value (land/building) .......: 510712000
#------------------------------------------------------
Total # of residential (R1) zones ..........: 207
R1 total land area .........................: 3993884
R1 total land value ........................: 41546700
R1 total building value ....................: 29157700
Total # of residential (R3) zones ..........: 1244
R3 total land area .........................: 32364695
R3 total land value ........................: 275444800
R3 total building value ....................: 149991000
Total R1-R4 assessed land value ............: 316991500
Total R1-R4 assessed building value ........: 179148700
Total R1-R4 assesses total value ...........: 496140200
Total R1-R4 land area ......................: 36358579
#------------------------------------------------------
Number of residential properties ...........: 1451
Residential land assessment per square foot : $   8.72
Residential total assessment per sq foot ...: $  13.65
Average assessed residential value .........: $  341929.84
Average R1-R4 residential land area ........: 25057
#------------------------------------------------------
Total # of (G) residences  .................: 2
Total (G) residences land value ............: 436700
Total (G) residences building value ........: 47000
Total (G) residences total value ...........: 483700
Total (G) residences land area .............: 582331
#------------------------------------------------------
Total # of business (B) zones ..............: 6
Total # of manufacturing (M) zones .........: 11
Total # of planned re-use (PR) zones .......: 1
#======================================================


Precinct number ............................: 03
Number of properties .......................: 1231
Total assessed land area (square feet) .....: 29356598
Total assessed land value ..................: 272187900
Total assessed building value ..............: 219410600
Total assessed value (land/building) .......: 491598500
#------------------------------------------------------
Total # of residential (R1) zones ..........: 1155
R1 total land area .........................: 24199205
R1 total land value ........................: 248483000
R1 total building value ....................: 142093600
Total R1-R4 assessed land value ............: 248483000
Total R1-R4 assessed building value ........: 142093600
Total R1-R4 assesses total value ...........: 390576600
Total R1-R4 land area ......................: 24199205
#------------------------------------------------------
Number of residential properties ...........: 1155
Residential land assessment per square foot : $  10.27
Residential total assessment per sq foot ...: $  16.14
Average assessed residential value .........: $  338161.56
Average R1-R4 residential land area ........: 20951
#------------------------------------------------------
Total # of (G) residences  .................: 5
Total (G) residences land value ............: 4545600
Total (G) residences building value ........: 17804900
Total (G) residences total value ...........: 22350500
Total (G) residences land area .............: 583965
#------------------------------------------------------
Total # of business (B) zones ..............: 30
Total # of manufacturing (M) zones .........: 18
#======================================================


Precinct number ............................: 04
Number of properties .......................: 1356
Total assessed land area (square feet) .....: 77560902
Total assessed land value ..................: 342954100
Total assessed building value ..............: 217867300
Total assessed value (land/building) .......: 560821400
#------------------------------------------------------
Total # of residential (R3) zones ..........: 265
R3 total land area .........................: 7720514
R3 total land value ........................: 67513600
R3 total building value ....................: 48731000
Total # of residential (R4) zones ..........: 1089
R4 total land area .........................: 69840388
R4 total land value ........................: 275440500
R4 total building value ....................: 168348600
Total R1-R4 assessed land value ............: 342954100
Total R1-R4 assessed building value ........: 217079600
Total R1-R4 assesses total value ...........: 560033700
Total R1-R4 land area ......................: 77560902
#------------------------------------------------------
Number of residential properties ...........: 1354
Residential land assessment per square foot : $   4.42
Residential total assessment per sq foot ...: $   7.22
Average assessed residential value .........: $  413614.25
Average R1-R4 residential land area ........: 57282
#------------------------------------------------------
#======================================================


Precinct number ............................: 05
Number of properties .......................: 1445
Total assessed land area (square feet) .....: 31425667
Total assessed land value ..................: 291500900
Total assessed building value ..............: 196619900
Total assessed value (land/building) .......: 488120800
#------------------------------------------------------
Total # of residential (R1) zones ..........: 478
R1 total land area .........................: 6607206
R1 total land value ........................: 97653500
R1 total building value ....................: 42219900
Total # of residential (R3) zones ..........: 807
R3 total land area .........................: 23472232
R3 total land value ........................: 186645500
R3 total building value ....................: 121522300
Total R1-R4 assessed land value ............: 284299000
Total R1-R4 assessed building value ........: 163742200
Total R1-R4 assesses total value ...........: 448041200
Total R1-R4 land area ......................: 30079438
#------------------------------------------------------
Number of residential properties ...........: 1285
Residential land assessment per square foot : $   9.45
Residential total assessment per sq foot ...: $  14.90
Average assessed residential value .........: $  348670.19
Average R1-R4 residential land area ........: 23408
#------------------------------------------------------
Total # of (G) residences  .................: 4
Total (G) residences land value ............: 708700
Total (G) residences building value ........: 1012600
Total (G) residences total value ...........: 1721300
Total (G) residences land area .............: 314750
#------------------------------------------------------
Total # of business (B) zones ..............: 23
#======================================================


Precinct number ............................: 06
Number of properties .......................: 1331
Total assessed land area (square feet) .....: 25961952
Total assessed land value ..................: 304940533
Total assessed building value ..............: 130362100
Total assessed value (land/building) .......: 436565100
#------------------------------------------------------
Total # of residential (R1) zones ..........: 1040
R1 total land area .........................: 15738020
R1 total land value ........................: 232749000
R1 total building value ....................: 91242700
Total # of residential (R3) zones ..........: 289
R3 total land area .........................: 10223932
R3 total land value ........................: 72191200
R3 total building value ....................: 39032100
Total R1-R4 assessed land value ............: 304940200
Total R1-R4 assessed building value ........: 130274800
Total R1-R4 assesses total value ...........: 435215000
Total R1-R4 land area ......................: 25961952
#------------------------------------------------------
Number of residential properties ...........: 1329
Residential land assessment per square foot : $  11.75
Residential total assessment per sq foot ...: $  16.76
Average assessed residential value .........: $  327475.55
Average R1-R4 residential land area ........: 19534
#------------------------------------------------------
#======================================================


Precinct number ............................: 07
Number of properties .......................: 1309
Total assessed land area (square feet) .....: 63737356
Total assessed land value ..................: 368963540
Total assessed building value ..............: 509765400
Total assessed value (land/building) .......: 879335200
#------------------------------------------------------
Total # of residential (R1) zones ..........: 178
R1 total land area .........................: 8914799
R1 total land value ........................: 40453900
R1 total building value ....................: 28080000
Total # of residential (R3) zones ..........: 793
R3 total land area .........................: 31595368
R3 total land value ........................: 201232000
R3 total building value ....................: 131692300
Total # of residential (R4) zones ..........: 50
R4 total land area .........................: 2923127
R4 total land value ........................: 11205800
R4 total building value ....................: 5547100
Total R1-R4 assessed land value ............: 252891700
Total R1-R4 assessed building value ........: 165319400
Total R1-R4 assesses total value ...........: 418211100
Total R1-R4 land area ......................: 43433294
#------------------------------------------------------
Number of residential properties ...........: 1021
Residential land assessment per square foot : $   5.82
Residential total assessment per sq foot ...: $   9.63
Average assessed residential value .........: $  409609.30
Average R1-R4 residential land area ........: 42539
#------------------------------------------------------
Total # of (G) residences  .................: 9
Total (G) residences land value ............: 1670000
Total (G) residences building value ........: 1596200
Total (G) residences total value ...........: 3266200
Total (G) residences land area .............: 156402
#------------------------------------------------------
Total # of business (B) zones ..............: 100
Total # of manufacturing (M) zones .........: 11
Total # of manufacturing (M1) zones ........: 16
Total # of office/professional (P) zones ...: 3
Total # of planned re-use (PR) zones .......: 3
Total # of Technology park (TP) zones ......: 32
#======================================================


Precinct number ............................: 08
Number of properties .......................: 1111
Total assessed land area (square feet) .....: 23384316
Total assessed land value ..................: 288357400
Total assessed building value ..............: 196134900
Total assessed value (land/building) .......: 484492300
#------------------------------------------------------
Total # of residential (R1) zones ..........: 739
R1 total land area .........................: 12616745
R1 total land value ........................: 189609600
R1 total building value ....................: 94473000
Total # of residential (R3) zones ..........: 164
R3 total land area .........................: 5314028
R3 total land value ........................: 49272000
R3 total building value ....................: 31810800
Total R1-R4 assessed land value ............: 238881600
Total R1-R4 assessed building value ........: 126283800
Total R1-R4 assesses total value ...........: 365165400
Total R1-R4 land area ......................: 17930773
#------------------------------------------------------
Number of residential properties ...........: 903
Residential land assessment per square foot : $  13.32
Residential total assessment per sq foot ...: $  20.37
Average assessed residential value .........: $  404391.36
Average R1-R4 residential land area ........: 19856
#------------------------------------------------------
Total # of (G) residences  .................: 34
Total (G) residences land value ............: 14873500
Total (G) residences building value ........: 19324400
Total (G) residences total value ...........: 34197900
Total (G) residences land area .............: 2440245
#------------------------------------------------------
Total # of business (B) zones ..............: 52
#======================================================


Precinct number ............................: 09
Number of properties .......................: 918
Total assessed land area (square feet) .....: 36017247
Total assessed land value ..................: 382637821
Total assessed building value ..............: 512462300
Total assessed value (land/building) .......: 905288500
#------------------------------------------------------
Total # of residential (R1) zones ..........: 729
R1 total land area .........................: 10255704
R1 total land value ........................: 166924200
R1 total building value ....................: 77988200
Total R1-R4 assessed land value ............: 166924200
Total R1-R4 assessed building value ........: 77988200
Total R1-R4 assesses total value ...........: 244912400
Total R1-R4 land area ......................: 10255704
#------------------------------------------------------
Number of residential properties ...........: 729
Residential land assessment per square foot : $  16.28
Residential total assessment per sq foot ...: $  23.88
Average assessed residential value .........: $  335956.65
Average R1-R4 residential land area ........: 14068
#------------------------------------------------------
Total # of business (B) zones ..............: 94
Total # of manufacturing (M) zones .........: 24
Total # of manufacturing (M1) zones ........: 39
Total # of office/professional (P) zones ...: 19
#======================================================


Precinct number ............................: 10
Number of properties .......................: 595
Total assessed land area (square feet) .....: 11285694
Total assessed land value ..................: 81879100
Total assessed building value ..............: 218720600
Total assessed value (land/building) .......: 300599700
#------------------------------------------------------
Total # of residential (R1) zones ..........: 231
R1 total land area .........................: 4320925
R1 total land value ........................: 48022600
R1 total building value ....................: 28713500
Total # of residential (R4) zones ..........: 7
R4 total land area .........................: 1436226
R4 total land value ........................: 3014900
R4 total building value ....................: 3570500
Total R1-R4 assessed land value ............: 51037500
Total R1-R4 assessed building value ........: 32284000
Total R1-R4 assesses total value ...........: 83321500
Total R1-R4 land area ......................: 5757151
#------------------------------------------------------
Number of residential properties ...........: 238
Residential land assessment per square foot : $   8.87
Residential total assessment per sq foot ...: $  14.47
Average assessed residential value .........: $  350090.34
Average R1-R4 residential land area ........: 24189
#------------------------------------------------------
Total # of (G) residences  .................: 1
Total (G) residences land value ............: 73800
Total (G) residences building value ........: 0
Total (G) residences total value ...........: 73800
Total (G) residences land area .............: 98400
#------------------------------------------------------
Total # of business (B) zones ..............: 27
Total # of manufacturing (M) zones .........: 1
#======================================================


Precinct number ............................: 11
Number of properties .......................: 1473
Total assessed land area (square feet) .....: 66132562
Total assessed land value ..................: 394573601
Total assessed building value ..............: 287642200
Total assessed value (land/building) .......: 682092700
#------------------------------------------------------
Total # of residential (R1) zones ..........: 569
R1 total land area .........................: 14239150
R1 total land value ........................: 150473900
R1 total building value ....................: 98150000
Total # of residential (R4) zones ..........: 843
R4 total land area .........................: 36228425
R4 total land value ........................: 209191400
R4 total building value ....................: 156374200
Total R1-R4 assessed land value ............: 359665300
Total R1-R4 assessed building value ........: 254524200
Total R1-R4 assesses total value ...........: 614189500
Total R1-R4 land area ......................: 50467575
#------------------------------------------------------
Number of residential properties ...........: 1412
Residential land assessment per square foot : $   7.13
Residential total assessment per sq foot ...: $  12.17
Average assessed residential value .........: $  434978.40
Average R1-R4 residential land area ........: 35741
#------------------------------------------------------
Total # of (G) residences  .................: 16
Total (G) residences land value ............: 21511100
Total (G) residences building value ........: 1978800
Total (G) residences total value ...........: 23489900
Total (G) residences land area .............: 6404519
#------------------------------------------------------
Total # of residence (GE) zones ............: 1
Total # of manufacturing (M) zones .........: 11
Total # of manufacturing (M1) zones ........: 3
Total # of open space (OR) zones ...........: 6
#======================================================


Precinct number ............................: 12
Number of properties .......................: 871
Total assessed land area (square feet) .....: 17047529
Total assessed land value ..................: 181213500
Total assessed building value ..............: 179865800
Total assessed value (land/building) .......: 361079300
#------------------------------------------------------
Total # of residential (R1) zones ..........: 520
R1 total land area .........................: 12187741
R1 total land value ........................: 131369500
R1 total building value ....................: 84560500
Total R1-R4 assessed land value ............: 131369500
Total R1-R4 assessed building value ........: 84560500
Total R1-R4 assesses total value ...........: 215930000
Total R1-R4 land area ......................: 12187741
#------------------------------------------------------
Number of residential properties ...........: 520
Residential land assessment per square foot : $  10.78
Residential total assessment per sq foot ...: $  17.72
Average assessed residential value .........: $  415250.00
Average R1-R4 residential land area ........: 23437
#------------------------------------------------------
Total # of (G) residences  .................: 77
Total (G) residences land value ............: 16215300
Total (G) residences building value ........: 8109400
Total (G) residences total value ...........: 24324700
Total (G) residences land area .............: 1044147
#------------------------------------------------------
Total # of business (B) zones ..............: 65
Total # of business (B2) zones .............: 1
Total # of manufacturing (M1) zones ........: 6
Total # of office/professional (P) zones ...: 24
#======================================================


Precinct number ............................: 13
Number of properties .......................: 1033
Total assessed land area (square feet) .....: 12214866
Total assessed land value ..................: 184717600
Total assessed building value ..............: 175315800
Total assessed value (land/building) .......: 360033400
#------------------------------------------------------
Total # of residential (R1) zones ..........: 355
R1 total land area .........................: 4266970
R1 total land value ........................: 71011600
R1 total building value ....................: 39890400
Total R1-R4 assessed land value ............: 71011600
Total R1-R4 assessed building value ........: 39890400
Total R1-R4 assesses total value ...........: 110902000
Total R1-R4 land area ......................: 4266970
#------------------------------------------------------
Number of residential properties ...........: 355
Residential land assessment per square foot : $  16.64
Residential total assessment per sq foot ...: $  25.99
Average assessed residential value .........: $  312400.00
Average R1-R4 residential land area ........: 12019
#------------------------------------------------------
Total # of (G) residences  .................: 382
Total (G) residences land value ............: 76864300
Total (G) residences building value ........: 47428900
Total (G) residences total value ...........: 124293200
Total (G) residences land area .............: 4970877
#------------------------------------------------------
Total # of business (B) zones ..............: 100
Total # of business (CB) zones .............: 2
Total # of manufacturing (M) zones .........: 13
Total # of manufacturing (M1) zones ........: 5
Total # of office/professional (P) zones ...: 62
#======================================================


Precinct number ............................: 14
Number of properties .......................: 1163
Total assessed land area (square feet) .....: 8889659
Total assessed land value ..................: 109111500
Total assessed building value ..............: 236214300
Total assessed value (land/building) .......: 345325800
#------------------------------------------------------
Total # of residential (R1) zones ..........: 16
R1 total land area .........................: 1010107
R1 total land value ........................: 4060700
R1 total building value ....................: 12720100
Total R1-R4 assessed land value ............: 4060700
Total R1-R4 assessed building value ........: 12720100
Total R1-R4 assesses total value ...........: 16780800
Total R1-R4 land area ......................: 1010107
#------------------------------------------------------
Number of residential properties ...........: 16
Residential land assessment per square foot : $   4.02
Residential total assessment per sq foot ...: $  16.61
Average assessed residential value .........: $ 1048800.00
Average R1-R4 residential land area ........: 63131
#------------------------------------------------------
Total # of (G) residences  .................: 357
Total (G) residences land value ............: 64890200
Total (G) residences building value ........: 50746300
Total (G) residences total value ...........: 115636500
Total (G) residences land area .............: 3317393
#------------------------------------------------------
Total # of business (B) zones ..............: 21
Total # of business (CB) zones .............: 152
Total # of manufacturing (M) zones .........: 38
#======================================================


Precinct number ............................: 15
Number of properties .......................: 963
Total assessed land area (square feet) .....: 15333718
Total assessed land value ..................: 148435500
Total assessed building value ..............: 167243800
Total assessed value (land/building) .......: 315679300
#------------------------------------------------------
#------------------------------------------------------
Total # of (G) residences  .................: 635
Total (G) residences land value ............: 114178300
Total (G) residences building value ........: 109060800
Total (G) residences total value ...........: 223239100
Total (G) residences land area .............: 12068552
#------------------------------------------------------
Total # of business (B) zones ..............: 76
Total # of business (CB) zones .............: 27
Total # of manufacturing (M) zones .........: 88
Total # of planned re-use (PR) zones .......: 1
#======================================================


Precinct number ............................: 16
Number of properties .......................: 890
Total assessed land area (square feet) .....: 28378978
Total assessed land value ..................: 122049713
Total assessed building value ..............: 209558000
Total assessed value (land/building) .......: 335582200
#------------------------------------------------------
#------------------------------------------------------
Total # of (G) residences  .................: 236
Total (G) residences land value ............: 72940600
Total (G) residences building value ........: 89311800
Total (G) residences total value ...........: 162252400
Total (G) residences land area .............: 11326984
#------------------------------------------------------
Total # of business (B) zones ..............: 4
Total # of business (CB) zones .............: 46
Total # of manufacturing (M) zones .........: 165
#======================================================


Precinct number ............................: 17
Number of properties .......................: 427
Total assessed land area (square feet) .....: 5479183
Total assessed land value ..................: 33202427
Total assessed building value ..............: 56089900
Total assessed value (land/building) .......: 91793100
#------------------------------------------------------
Total # of residential (R1) zones ..........: 1
R1 total land area .........................: 8011
R1 total land value ........................: 241400
R1 total building value ....................: 227600
Total R1-R4 assessed land value ............: 241400
Total R1-R4 assessed building value ........: 227600
Total R1-R4 assesses total value ...........: 469000
Total R1-R4 land area ......................: 8011
#------------------------------------------------------
Number of residential properties ...........: 1
Residential land assessment per square foot : $  30.13
Residential total assessment per sq foot ...: $  58.54
Average assessed residential value .........: $  469000.00
Average R1-R4 residential land area ........: 8011
#------------------------------------------------------
Total # of (G) residences  .................: 89
Total (G) residences land value ............: 19947100
Total (G) residences building value ........: 28579700
Total (G) residences total value ...........: 48526800
Total (G) residences land area .............: 3229754
#------------------------------------------------------
Total # of business (B) zones ..............: 34
Total # of manufacturing (M) zones .........: 35
#======================================================


Precinct number ............................: 18
Number of properties .......................: 822
Total assessed land area (square feet) .....: 11234945
Total assessed land value ..................: 139287300
Total assessed building value ..............: 105650000
Total assessed value (land/building) .......: 244937300
#------------------------------------------------------
#------------------------------------------------------
Total # of (G) residences  .................: 716
Total (G) residences land value ............: 121664500
Total (G) residences building value ........: 84942300
Total (G) residences total value ...........: 206606800
Total (G) residences land area .............: 8218069
#------------------------------------------------------
Total # of business (B) zones ..............: 27
Total # of business (CB) zones .............: 7
Total # of manufacturing (M) zones .........: 61
Total # of planned re-use (PR) zones .......: 1
#======================================================





                 --------------------------------------------------
                 |                                                |
                 | ---------------------------------------------- |
                 | Synopsis of the Framingham Assessment Database |
                 | ---------------------------------------------- |
                 |      Author:      Harold J. Wolfe              |
                 |      Email:       hjw2001@gmail.com              |
                 |      Phone:       508-877-5541                 |
                 |                                                |
                 --------------------------------------------------

                 Number of properties in Framingham:    19,902

                 One acre in square feet           :    43,560

                 If you want a copy of the entire database, please
                 contact me and I will send it to you (3.5 MB).  Each
                 line has 23 entries separated by a colon (:).

                 Database entries
                 ----------------
                 1 Property ID
                 2 Precinct
                 3 Property address - Street Number
                 4 Property address - Street name
                 5 Property land area (square feet)
                 6 Property owner name line 1
                 7 Property owner name line 2
                 8 Property owner address line 1
                 9 Property owner address line 2
                10 Property owner city
                11 Property owner state
                12 Property owner zipcode
                13 Cert
                14 Book number
                15 Book page
                16 Property sale date
                17 Property use code
                18 Property value land
                19 Property value building
                20 Property value total
                21 Property sales price
                22 Property zoning code
                23 Property year built

         http://www.abetterframingham.org/assessments-2005.html




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What this table means:

Only R1-R4 zoned (residential) properties were examined here.
R1 generally means about 10,000 square feet or so,
R2 generally means about 20,000 square feet or so....
R3 generally means about 30,000 square feet or so....
R4 tracts are generally larger land tracts....

Precinct                   - Precinct the properties are in
# of R1s                   - number of R1 properties
# of R2s                   - number of R2 properties
# of R3s                   - number of R3 properties
# of R4s                   - number of R4 properties
Assessed R1-R4 Land Values - total land assessment for this precinct ($)
Land Assessment per Sq/Ft  - average square foot land assessment
Total Assessment per Sq/Ft - average square foot total assessment

-----------------------------------------------------------------------------

Residential assessment per square foot (R1-R4 properties)
---------------------------------------------------------
                                                   Land       Total
           # of  # of  # of  # of  Assessed R1-R4  Assessment Assessment
Precinct   R1s   R2s   R3s   R4s   Land Values     Per Sq/Ft  Per Sq/Ft
--------   ---   ---   ---   ---   -----------     ---------  ---------
       1      1    35   416   765   318438000.00    $  2.95    $  4.95
       2    207     0  1244     0   316991500.00    $  8.72    $ 13.65
       3   1155     0     0     0   248483000.00    $ 10.27    $ 16.14
       4      0     0   265  1089   342954100.00    $  4.42    $  7.22
       5    478     0   807     0   284299000.00    $  9.45    $ 14.90
       6   1040     0   289     0   304940200.00    $ 11.75    $ 16.76
       7    178     0   793    50   252891700.00    $  5.82    $  9.63
       8    739     0   164     0   238881600.00    $ 13.32    $ 20.37
       9    729     0     0     0   166924200.00    $ 16.28    $ 23.88
      10    231     0     0     7    51037500.00    $  8.87    $ 14.47
      11    569     0     0   843   359665300.00    $  7.13    $ 12.17
      12    520     0     0     0   131369500.00    $ 10.78    $ 17.72
      13    355     0     0     0    71011600.00    $ 16.64    $ 25.99
      14     16     0     0     0     4060700.00    $  4.02    $ 16.61
      15      0     0     0     0           0.00    $  0.00    $  0.00
      16      0     0     0     0           0.00    $  0.00    $  0.00
      17      1     0     0     0      241400.00    $ 30.13    $ 58.54
      18      0     0     0     0           0.00    $  0.00    $  0.00



-----------------------------------------------------------------------------

What this table means:
---------------------
All properties examined for this were in the R1-R4 zoning categories
These are all zoned residential.  Each property has a land value and land
area, but not all had a assessed value for a building.

Precinct                  - the precinct the properties are in
# of Props                - number of propeties looked at
Avg Land Area             - average amount of land per property
Avg Land Value            - average land only assessment ($)
Avg Bldg Value            - average building only assessment ($)
Avg Total Value           - average total assessment ($)
Land Assessment per SqFt  - land only assessment per square foot
Total Assessment Per SqFt - total (land/building) assessment per square foot

-----------------------------------------------------------------------------

Note that the lower the average land area, the higher the land assessment
is per square foot.  Compare precinct 1 against precincts 9 or 13.


Precinct R1-R4 average information
----------------------------------
                   Avg    Avg      Avg      Avg     Land         Total
           # Of    Land   Land     Bldg     Total   Assessments  Assessments
Precinct   Props   Area   Value    Value    Value   Per Sq/Ft    Per Sq/Ft
--------   -----   ----   -----    -----    -----   ---------    ---------
       1    1217  88567  261658   176805    438464    $  2.95      $  4.95
       2    1451  25057  218464   123465    341929    $  8.72      $ 13.65
       3    1155  20951  215136   123024    338161    $ 10.27      $ 16.14
       4    1354  57282  253289   160324    413614    $  4.42      $  7.22
       5    1285  23408  221244   127425    348670    $  9.45      $ 14.90
       6    1329  19534  229450    98024    327475    $ 11.75      $ 16.76
       7    1021  42539  247690   161919    409609    $  5.82      $  9.63
       8     903  19856  264542   139849    404391    $ 13.32      $ 20.37
       9     729  14068  228976   106979    335956    $ 16.28      $ 23.88
      10     238  24189  214443   135647    350090    $  8.87      $ 14.47
      11    1412  35741  254720   180257    434978    $  7.13      $ 12.17
      12     520  23437  252633   162616    415250    $ 10.78      $ 17.72
      13     355  12019  200032   112367    312400    $ 16.64      $ 25.99
      14      16  63131  253793   795006   1048800    $  4.02      $ 16.61
      15       0      0       0        0         0    $  0.00      $  0.00
      16       0      0       0        0         0    $  0.00      $  0.00
      17       1   8011  241400   227600    469000    $ 30.13      $ 58.54
      18       0      0       0        0         0    $  0.00      $  0.00


Town wide number of properties ......................: 19893
Town wide total assessed land area (square feet).....: 616112016
Town wide total assessed land value .................: $ 4298493687
Town wide total assessed building value .............: $ 4080145700
Town wide total assessed value (land/building) ......: $ 8397035200
#--------------------------------------------------------------------
Town wide number of R1 properties ...................: 6219
Town wide number of R2 properties ...................: 35
Town wide number of R3 properties ...................: 3978
Town wide number of R4 properties ...................: 2754
Town wide total R1-R4 assessed land area ............: 447264285
Town wide total R1-R4 assessed land value............: $ 3092189300
Town wide total R1-R4 assessed building value .......: $ 1841310000
Town wide total R1-R4 assessed total value ..........: $ 4933499300
#--------------------------------------------------------------------
Town wide number of residential (R1-R4) properties ..: 12986
Town wide residential land average per square foot ..: $  6.91
Town wide residential total average per square foot .: $ 11.03
Town wide residential average total assessment ......: $ 379909
#--------------------------------------------------------------------
Town wide number of B properties ....................: 676
Town wide number of B1 properties ...................: 0
Town wide number of B2 properties ...................: 1
Town wide number of B3 properties ...................: 0
Town wide number of B4 properties ...................: 0
Town wide number of CB properties ...................: 234
Town wide number of residential (G) properties ......: 2563
Town wide number of GE properties ...................: 1
Town wide number of M properties ....................: 476
Town wide number of M1 properties ...................: 69
Town wide number of OR properties ...................: 6
Town wide number of P properties ....................: 108
Town wide number of PR properties ...................: 6
Town wide number of TP properties ...................: 32



------------------------------------------------------------------------------

What this table means:
---------------------
This table shows you very clearly the meaning of property taxes being
a regressive tax.  In essence, the smaller the lot you have, the more you are
taxed per square foot.  As lots increase in size, their assessed land value
is less and less per square foot.

In jest, if you owned the entire town, you propably would only be assessed
about 15 cents per square foot, but since you probably own less than 10,000
square feet, you are assessed $24.00 per square foot.

Lot size         - for lot sizes less than this size in square feet
# of Lots        - how many lots are of this size
Avg Land Area    - average land area in square feet
Avg Land Value   - average land assessment ($)
Avg Bldg Value   - average building assessment ($)
Avg Total Value  - average total assessment ($)
Avg Land SqFt    - average land only assessment per square foot
Avg Total SqFt   - average total (land/building) assessment per square foot

------------------------------------------------------------------------------

                 Avg      Avg      Avg       Avg     Avg    Avg
Lot        # of  Land     Land     Bldg      Total   Land/  Total
Size       Lots  Area     Value    Value     Value   SqFt   SqFt
----       ----  ----     -----    -----     -----   ----   ----
<    10000 2564      8043   199476    92173   291650 24.80  36.26
<    20000 3764     13140   213726    99217   312943 16.27  23.82
<    30000 4424     21902   231482   132203   363685 10.57  16.61
<    40000  499     33678   245701   151940   397641  7.30  11.81
<    50000  729     44982   258362   216493   474856  5.74  10.56
<    60000  242     54580   277098   229132   506230  5.08   9.27
<    70000  117     64844   310661   336655   647317  4.79   9.98
<    80000   87     75110   280674   208889   489564  3.74   6.52
<    90000   77     85813   275433   232603   508037  3.21   5.92
<   100000   47     94107   296972   212172   509144  3.16   5.41
<   110000   37    105503   297213   284840   582054  2.82   5.52
<   120000   40    115365   284350   197107   481457  2.46   4.17
<   130000   23    125214   260565   293139   553704  2.08   4.42
<   140000   30    134680   375246   308356   683603  2.79   5.08
<   150000   23    143529   313939   208491   522430  2.19   3.64
<   160000   13    154277   345092   400153   745246  2.24   4.83
<   170000   18    165253   329205   426300   755505  1.99   4.57
<   180000   21    175063   333333   190590   523923  1.90   2.99
<   190000   15    185024   348820   402526   751346  1.89   4.06
<   200000   10    193984   390550   227340   617890  2.01   3.19
<   210000    8    205810   313275   247462   560737  1.52   2.72
<   220000    9    215794   322400   304244   626644  1.49   2.90
<   230000    3    226894   354766   173833   528600  1.56   2.33
<   240000    9    233871   396133   211911   608044  1.69   2.60
<   250000   11    246235   390045   186536   576581  1.58   2.34
<   260000    8    253585   357375   181900   539275  1.41   2.13
<   270000    6    263898   165566     8900   174466  0.63   0.66
<   280000    4    274253   552000   939775  1491775  2.01   5.44
<   290000    4    283933   396525   154925   551450  1.40   1.94
<   300000    8    292962   451062   851250  1302312  1.54   4.45
<   310000    5    303050   926200   768040  1694240  3.06   5.59
<   320000    7    314874   517242   102128   619371  1.64   1.97
<   330000    2    326903   381100    69000   450100  1.17   1.38
<   340000    1    332378   329600   133500   463100  0.99   1.39
<   350000    2    348044   478350   455250   933600  1.37   2.68
<   360000    4    353014   435225   215625   650850  1.23   1.84
<   370000    1    364312   320300   278500   598800  0.88   1.64
<   380000    2    372750   476500   235850   712350  1.28   1.91
<   390000    9    384575   496900   193655   690555  1.29   1.80
<   400000    4    394407   494350   173150   667500  1.25   1.69
<   410000    1    408592   306400        0   306400  0.75   0.75
<   420000    1    414996   461400   386600   848000  1.11   2.04
<   430000    2    428115   188050        0   188050  0.44   0.44
<   440000    4    437111   474175   249200   723375  1.08   1.65
<   450000    5    445449   421240        0   421240  0.95   0.95
<   460000    3    455671  1494633   586700  2081333  3.28   4.57
<   480000    3    473859   747566  1340966  2088533  1.58   4.41
<   490000    1    481338   575400        0   575400  1.20   1.20
<   500000    1    493099   567200   144400   711600  1.15   1.44
<   510000    1    500171   582900        0   582900  1.17   1.17
<   560000    4    553833   804700  3953175  4757875  1.45   8.59
<   570000    1    563666   643700        0   643700  1.14   1.14
<   580000    4    577931   482175  1200725  1682900  0.83   2.91
<   600000    1    595465  1400100  3873700  5273800  2.35   8.86
<   610000    2    606364   642650   275300   917950  1.06   1.51
<   620000    1    612018     1400        0     1400  0.00   0.00
<   630000    1    626630   142600        0   142600  0.23   0.23
<   640000    1    635105   245400   100500   345900  0.39   0.54
<   650000    2    643039   400850        0   400850  0.62   0.62
<   660000    1    656013   354600   675800  1030400  0.54   1.57
<   690000    2    684508   454900   243500   698400  0.66   1.02
<   720000    1    717750   773500        0   773500  1.08   1.08
<   730000    1    728323    20800        0    20800  0.03   0.03
<   740000    1    737906  3514500  3770400  7284900  4.76   9.87
<   760000    1    756637   802700        0   802700  1.06   1.06
<   770000    1    769757   814100        0   814100  1.06   1.06
<   780000    1    775977   542600   323000   865600  0.70   1.12
<   790000    2    787565   856750        0   856750  1.09   1.09
<   800000    1    791600  4443500   572400  5015900  5.61   6.34
<   810000    1    805126  4069700  7532200 11601900  5.05  14.41
<   830000    2    822469  1473750  4951600  6425350  1.79   7.81
<   900000    1    898642   909300        0   909300  1.01   1.01
<   920000    1    914760   921400     7300   928700  1.01   1.02
<   960000    1    953964   629100        0   629100  0.66   0.66
<   990000    1    985844  5533800  9669300 15203100  5.61  15.42
<  1010000    2   1005479   800050  3102900  3902950  0.80   3.88
<  1030000    1   1024096  2408000  4910200  7318200  2.35   7.15
<  1050000    1   1045440   784100        0   784100  0.75   0.75
<  1070000    1   1068091     1600        0     1600  0.00   0.00
<  1120000    1   1114264  1018200  1959600  2977800  0.91   2.67
<  1130000    1   1121588  5669300 12035100 17704400  5.05  15.79
<  1160000    1   1158696   270200   325900   596100  0.23   0.51
<  1170000    2   1162615   740350        0   740350  0.64   0.64
<  1180000    1   1173942     1800        0     1800  0.00   0.00
<  1200000    2   1192138  3498050  7868150 11366200  2.93   9.53
<  1230000    2   1222773  2248050  3134550  5382600  1.84   4.40
<  1260000    2   1255878  7607500  9958550 17566050  6.06  13.99
<  1270000    2   1268743   971400  1378600  2350000  0.77   1.85
<  1300000    1   1298088  6561400  2298300  8859700  5.05   6.83
<  1400000    1   1391873  1792500   890700  2683200  1.29   1.93
<  1510000    1   1502820  1127100        0  1127100  0.75   0.75
<  1540000    2   1533522  1048100  1302000  2350100  0.68   1.53
<  1560000    2   1553632   585600    75150   660750  0.38   0.43
<  1870000    1   1864368  1967500        0  1967500  1.06   1.06
<  1940000    2   1934283  4058900 17005650 21064550  2.10  10.89
<  1950000    1   1943528     2200        0     2200  0.00   0.00
<  2240000    1   2235499  1930600        0  1930600  0.86   0.86
<  2340000    1   2335600   829000   382400  1211400  0.35   0.52
<  2520000    1   2516026  1887000        0  1887000  0.75   0.75
<  2670000    1   2661118  4583300        0  4583300  1.72   1.72
<  2970000    1   2962951  2457400      900  2458300  0.83   0.83
<  3350000    1   3340181  2505100    46700  2551800  0.75   0.76
<  3770000    1   3763584   875000        0   875000  0.23   0.23
<  4120000    1   4116420  3977600        0  3977600  0.97   0.97
<  4230000    1   4221835  3735600        0  3735600  0.88   0.88
<  4710000    1   4706814  3965900        0  3965900  0.84   0.84
<  4780000    1   4778967   411100        0   411100  0.09   0.09
<  4880000    1   4877765  3101700   344800  3446500  0.64   0.71
< 12450000    1  12442508 12358800        0 12358800  0.99   0.99
Total R1-R4 residential properties...................: 12988
        

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