Equalization of valuations in the town of Norwood, which had been confronted by an alarming situation in 1900 because of its tax rate of $25.60 — the highest rate in the history of the town as well as the highest in Massachusetts that year — not only increased the assessed valuation of real estate by 62 percent, but added almost $5,000,000 to the assessed personal estate. This reduced the nearly prohibitive tax rate to $5.50 per $1000.
While it was later discovered that such a low rate was unsustainable due to abatements totaling close to $1,000,000, the system proved effective. In 1910, after a year of operation, it was found necessary to add only 70 cents to the previous year’s tax rate.
This accomplishment was the work of a committee of representative citizens, motivated by civic pride, who sought a method to make the town attractive to manufacturers seeking factory locations.
In 1908, because of mismanagement, extravagance, overdrafts, and other issues resulting from loose business practices, so much money had to be raised by taxation that the assessors had no alternative but to set the rate at $25.60. Taxpayers complained, and the first step toward correcting the situation was the appointment of a Taxation Committee of three members.
After investigating conditions, this committee recommended the appointment of a committee of 15 men to work with them and with the assessors in equalizing valuations. After much deliberation, the committee determined that a complete rearrangement of valuations was necessary.
The committee included wealthy citizens, real estate men, builders, and conscientious residents from all walks of life. They selected what was agreed to be the most valuable piece of land in the business district and established a fair market value for it. Based on this, the land was assessed. The committee then graded valuations outward from this central lot to the extremities of the town.
There was some objection, but most property owners cooperated. Every effort was made to value property at what could be obtained at a forced sale.
Prominent in the committee’s work was George F. Willett, one of the wealthiest residents of the town and an owner of Winslow Bros. & Smith Co., which operated two large tanneries in Norwood. Willett voluntarily offered to raise the assessed valuation of the firm’s property by 60 percent, provided other business owners accepted increases as well. His action created a unique situation, as other large manufacturers followed his lead and willingly increased the assessments on their plants.
When the committee concluded its work, 88 estates valued at $9000 and over had been increased 47½ percent; 30 estates valued between $7000 and $9000 had been increased 40 percent; 42 estates between $6000 and $7000 had been increased 47½ percent; 59 estates between $5000 and $6000 had been increased 44 percent; 71 estates between $4000 and $5000 had been increased 40½ percent; 138 estates between $3000 and $4000 had been increased 42½ percent; 289 estates between $2000 and $3000 had been increased 40 percent; and 864 estates valued at $2000 and under had been increased 37 percent.
In this manner, the valuation of real estate increased from $4,739,063 in 1908 to $7,680,945 in 1909, while personal estate rose from $1,361,595 to $6,118,120 — an increase of 349 percent.
There was some grumbling about the taxation of personal property, but no action was taken until the committee and assessors were assured their judgments were based on actual knowledge.
The committee recommended a tax rate of $10 per $1000, but the assessors went further and set the rate at $8.50. Abatements totaling $1,000,000 resulted in a 70‑cent increase the following year.
As a result of the committee’s work, citizens displayed remarkable interest in how the town’s money was spent. There had been no extravagance in town departments for the previous two years, and none was expected for many years to come.
When a reporter visited Norwood on Tuesday and asked Postmaster Frank A. Pales — an assessor for 20 years and a member of the original taxation committee — how the plan worked in terms of comparative payments in 1908 and 1909, he said that many people who could afford it were paying more under the $8.50 and $9.20 tax rates than they had under the $25.60 rate, while less fortunate citizens were paying slightly less than before.
He stated that the scheme had worked “splendidly,” and although some grumbling remained, the objectors were a “hopeless minority,” while the majority of taxpayers were satisfied with existing conditions.
Source: Boston Globe, March 28, 1910
Compiled by the Norwood Historical Society, with the assistance of Microsoft Copilot and Google Gemini.