FARM TAXES IN MASSACHUSETTS 119 



erty owned reflects ability to pay taxes, farmers a}>pear to be in an advan- 

 tageous position. 



However, farm values are affected by factors other tlian earning power, 

 and income is a better measure of ability to pay. Farmers pay proportion- 

 ally more of their income for taxes than other business or professional groups. 

 Even though farm property is imderassessed, farmers are still at a compar- 

 ative disadvantage with other industries. 



The essential difficidty lies in our general property tax system, wliich at- 

 tempts to measure the ability to pay taxes by the value of property owned. 

 Inasmuch as this system is firmly entrenched and there appears to be little 

 likelihood of change for some years, improvements in the present situation 

 can be made only through improving assessment practice. 



SUGGESTIONS FOR IMPROVING ASSESSED VALUATIONS. 



Since earnings of real estate are a better measure of present value than 

 selling price, it is suggested that assessors gi\e first consideration to the pro- 

 ductivity of property in determining fair valuations. Experienced assessors 

 are necessary and the term of office of the assessor should be lengtliened in 

 order to give local commimities the benefits of the experience secured during 

 the first few years of office. 



It has been the experience of states in Xcw England and otlier parts of 

 the country that the town or township is too small a unit for efficient assess- 

 ment without adequate control from county, district or state officials. Local 

 assessments would be improved if the tax commissioner were given power to 

 equalize them where necessary. One possible solution is the establishment of 

 assessment districts, whereby a group of small towns might unite to employ a 

 full-time capable assessor who would either work with or supplant the local 

 boards. A tax expert familiar with farm valuations and employed under state 

 autliority would also be of great service in working with assesst>rs in rural 

 towns. 



Assessment maps on a scale large enough to show the location, size and 

 assessed valuation of each piece of property are a \ aliuilile aid in eliminating 

 inequalities in assessment as Mell as discovering imtaxed property. 



It is suggested that the annual meetings of the several county associations 

 of assessors be expanded into coimty tax conferences for the purpose of con- 

 sidering local assessment problems in detail. One phase of such a conference 

 might be a demonstration of methods of appraisal used by professional apprais- 

 ers fpr different kinds of property. The exchange of experiences, together 

 with the educational value of a thorough analysis of one or more local prob- 

 lems at each annual meeting, should do much to promote uniformity in assess- 

 ment practice. 



