Braintree council adopts 1.75 residential factor shift, approves small-business exemption

The Braintree Town Council on Dec. 2 adopted the mayor’s and board of assessors’ recommendation to apply a 1.75 classification factor to commercial, industrial and personal property for fiscal year 2026, and approved a related small-business commercial exemption.

Finance Director Mike Esman presented the classification hearing packet, saying the hearing fulfills a statutory step that allows the council to set how the property-tax burden is shared between residential and commercial property. Esman presented the fiscal-2026 levy projection (about $127.8 million) and a certified total taxable valuation of approximately $10,488,000,000. He told the council that adopting the 1.75 factor historically shifts a portion of the residential tax burden to commercial property and that the move would represent roughly $1,545 in annual savings to the average single-family household.

Council members described the decision as a balancing act between supporting housing affordability and maintaining a healthy commercial tax base. Councilor Bridal, who reported a unanimous Ways & Means recommendation, said Massachusetts law constrains local revenue options and that shifting more of the burden to large commercial properties can help homeowners. Councilor Moore emphasized that the classification decision rests on certified valuations and Department of Revenue review.

The council then moved through four recorded motions related to the mayor’s filing memo dated Nov. 13, 2025. Motion 1 adopted the 175% classification factor for FY2026; Motion 2 approved the small-business exemption (an exemption applied to qualifying businesses under thresholds described in the filing memo and estimated to aid about 86 businesses and produce roughly $116,000 in tax savings); Motion 3 declined to adopt an open-space discount for FY2026; and Motion 4 declined to adopt a residential exemption for FY2026. All motions were moved, seconded and approved by unanimous voice vote.

Esman summarized the distributional effect on a representative single-family home: total tax payments in fiscal 2026 were presented as an estimated $7,307–$7,308, roughly a $280 increase from the prior year, with the classification shift providing the household-level offset described above. He also noted residential valuations were growing at a faster rate (about 3%) than commercial valuations (just under 2%), which influences the council’s ability to shift burdens without creating undue pressure on the commercial tax base.

The public hearing required under state law drew no public speakers before the council closed the hearing and proceeded to votes. The council filed the motions and supporting memoranda with the town clerk as required.

The council’s next procedural step is to finalize and publish the FY2026 tax rates after the Department of Revenue completes any remaining certifications; councilors noted the process is iterative and dependent on state certification and final budget bookkeeping.