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Every tax is a pay cut. Every tax cut is a pay raise.
Citizens for Limited Taxation |
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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. |
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| Synopsis of the Framingham Assessment Database |
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| Author: Harold J. Wolfe |
| Email: hjw2001@gmail.com |
| Phone: 508-877-5541 |
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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
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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
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Residential assessment per square foot (R1-R4 properties)
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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
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What this table means:
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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
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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
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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
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What this table means:
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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
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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
Total R1-R4 residential properties...................: 12988
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Send comments to:
hjw2001@gmail.com
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