Steep tax increase staggers Pembroke waterfront owners

About 30 Pembroke taxpayers who own waterfront property confronted selectmen at their meeting of September 19 to complain about property tax bills some said had tripled or quadrupled since last year. Selectmen have acknowledged that tax assessor Brenda Gove had revalued waterfront property in the town, based on real estate sales records for last year, but did not reassess inland property. The result was a decrease in the town's mill rate from 21.7 to 16.5, with shore property values rising to 95% to 100% of true market value, while the assessment ratio for other property remains "in the middle 70s," according to Milan Jamieson, chairman of the board of selectmen. Shorefront land was rated at $400 per running foot, up from $200 last year.

Jamieson responded to sharp questioning from the protestors. Selectman Joyce Johnson did not take part in the discussion, while Lloyd "Johnny" Leighton, the third member of the board, did not attend the meeting.

Margaret Leighton, a former selectman and waterfront owner, spoke first, asking the board to "please explain why valuations went up so much; mine has more than tripled." Jamieson replied that "eight out of 10 sales are on the water. And if we let our assessment ratio fall much below the 70s, the state will step in." He said there was an increase in state valuation for Pembroke from $39 million to $46 million in one year, along with an increase in county tax from $74,000 to $81,000. "We can't fight that," Jamieson added.

He said that Gove had come to the board August 8 to ask them where they wanted to be in terms of the assessment ratio, and "we said we want to be just above where the state won't touch us. If we drop down too far, we'll lose revenue sharing."

Jamieson called this year's homestead exemption of $13,000, up from last year's $7,000, the "governor's unfunded mandate," blaming it for a good part of Pembroke's increase in municipal expenses and the consequent increased levy on taxpayers.

Taxpayer Ginny Tabor queried, "Why wasn't everybody revalued?" and Jamieson replied that insufficient sales data was available on properties other than waterfront. Tabor and others pressed their dual concerns that waterfront owners were being "unfairly treated" in relation to inland owners, and that if increases in waterfront assessments are justifiable, they should be phased in gradually, "say over five years, like Robbinston is doing."

Martin Feely, an attorney from New York, and his wife Mary said they are residents for six months a year but are subjected to "taxation without representation" since they cannot vote in town affairs. Feely questioned Jamieson about when the town learned of the increased state valuation. When Jamieson said it was "sometime in the spring," Feely asked why taxpayers weren't notified by mail, "so we could ask the town to appeal."

In support of his position that waterfront property has been undervalued, Jamieson said that such land in Pembroke and other coastal towns in the area has recently been turned over by speculators "in 24 hours" at a profit. He said a recent sale in Pembroke was consummated for $270,000 on land the town had assessed at $74,000.

George and Joan Richardson, along with Tabor, pressed Jamieson on why selectmen did not advise townspeople at the annual meeting in July that "only waterfront property would be raised." Jamieson said he did warn taxpayers that the rise in the homestead exemption would have to be funded locally. Feely, referring to nonresident taxpayers, noted, "Basically, we just get the tax bill, but no explanation for the increase."

Mary Feely observed that school funding is the largest part of the municipal budget and questioned why "consolidation" isn't pursued as enrollment falls in the schools of nearby towns. She urged selectmen to attend school committee meetings and "represent us" in matters of school financing.

Phil Sexton asked Jamieson for assurances selectmen would revisit the issue of the disparity in assessments "for next year." Sexton also asked for consideration of assessing fields that are contiguous to shore fronts at a lower rate.

Tabor called for a special town meeting to discuss the question of "unfairness" in assessments. Jamieson said there would have to be a specific motion for voters to consider in order to hold such a meeting, and suggested that if the motion pitted shorefront owners against inland owners, "class warfare" could result. He also cautioned against any breach of "state assessing standards," asking if "you people are saying you don't want to meet state standards." A chorus of voices replied in unison, "No, we don't!"

As discussion went on, Ed Nadeau asked, "How do we move forward so it's more fair in the future? How do we find a solution?" Margaret Leighton commented, "The assessment should be thrown out and done over." After further debate about a special town meeting, abatement procedures, and related issues, the consensus moved toward scheduling a public informational meeting with the town's assessor, Brenda Gove. Jamieson said he thought Gove would be willing to answer polite questions about the assessment process, and he agreed to arrange and publicize a time and place for such a meeting.