Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxation topic
No spam. Unsubscribe anytime.
Gardner council sets residential classification factor at 1 for FY2026
Summary
After a public hearing, the Gardner City Council voted to set the residential classification factor at 1 for fiscal year 2026, keeping a single tax rate across property classes; the decision moves the city to submit required tax recapitulation documents to the Massachusetts Department of Revenue.
The Gardner City Council on Oct. 20 voted to set the residential classification factor at 1 for the fiscal year beginning July 1, 2025, and ending June 30, 2026, following a statutorily required public hearing and a presentation by Mayor Nicholson.
The hearing determines how the city’s total tax levy is apportioned among classes of property; a factor of 1 means a single tax rate for all classes rather than a split rate. Mayor Nicholson told the council the administration is “advocating for the continuation of a factor of 1” and said the recommendation reflects recent commercial growth, red‑tape reductions to encourage business and housing market trends.
Setting the classification does not set the city’s specific tax rate. Mayor Nicholson explained that after the council sets classification, the city auditor prepares a tax recapitulation and submits it to the Massachusetts Department of Revenue for certification; the DOR then establishes the actual tax rate and the city issues estimated and later actual tax bills.
The administration included in the packet a recommendation from the board of assessors and City Assessor Christine Kumar recommending continuation of the single rate. Mayor Nicholson referenced the LA‑3, LA‑4 and LA‑13 forms used to certify sales and growth, saying the qualifying sales affecting this year were from calendar year 2023 and that the LA‑4 and LA‑13 have been certified by the Department of Revenue.
Councilor Gerald Alex moved to set the residential factor at 1 for FY2026. The motion was seconded and passed on a voice vote.
Why it matters: classification affects how the city’s required levy is split across residential, commercial, industrial, personal property and open-space categories. The administration said retaining a single rate helps maintain a business‑friendly posture and avoid measures that some municipalities use to tax commercial property at higher relative rates.
Next steps: the city auditor will file the tax recapitulation with the DOR for certification, after which the DOR will set the city’s tax rate and the city will finalize tax bills for the year.
Councilors also noted the administration intends further public hearings on a housing proposal before the council; the mayor said he would discuss housing valuations and costs at a later meeting.
