To the Editor:

In response to the article regarding re-evaluation and Councilman Rix’s comments, may I say that Councilman Rix needs to represent the interest of his Ward but there are eight other wards that may or may not face issues as he claims.

Any change in tax structure needs to equally benefit everyone in the city.

Increasing the level of tax freeze (or any other tax forgiveness programs) from the current $7,500 to another arbitrary amount needs extensive discussion.

Some of the homeowners that might apply for a tax freeze may have small pensions and regular income, but may have substantial resources that are not reflected in the “income” category.

In today’s market, interest is insignificant and it has been for quite some time. Much of an applicant’s holdings may be eliminated from the tax freeze basis.

It is not the city’s responsibility to subsidize homeowners. Sometimes people just need to sell and move to experience a healthy lifestyle. This is a very harsh, but realistic concern.  In some instances, even zero taxes may encourage a homeowner to remain in a less than healthy environment.

The poverty level for family of four is approximately $27,000. Is that the right freeze basis? What is correct? Determining need is impossible and always arbitrary.

Do you force the assessor’s office to analyze every taxpayer’s income tax return to determine need?

What is the basis to review taxpayer need when the taxpayer no longer files returns because of income level?

How many more people would be required to handle the demand at City Hall?

Seniors especially may be hesitant to share income information because of embarrassment and/or fear that information may slip into public knowledge.

The questions and issues are innumerable.

Arbitrarily increasing tax freeze forces every other taxpayer to pay more to cover the revenue lost to the freeze.

The legal basis for taxation in Rhode Island is to “equally apportion tax” – anything that short-cuts that requirement violates RI Public Laws.

Any forgiveness of tax based on income should

recapture on the part of the city.

Repayment could be at the time of sale, transfer and/or mortgage refinancing with periodic review (comprehensive revaluation).

The current revaluation processes have been in place since the mid 1980s when technology was as different as a rotary dial phone is to today’s smart phones.

In the mid ’80s the cost of reevaluation to cities like Warwick, Providence and Cranston cost millions.

Not only has the technology changed but the expertise of the

tax assessors individually has changed where most if not all are astute with computer generated values. Many of Rhode Island assessors were either owners/managers or employees of re-valuation firms so their background bodes well for improvements in the overall process.

With their expertise in automated valuations, and readily available software, annual updates are as easy as updating state legislation.

Virtually every other state in the country updates property valuations

annually, eliminating the “sticker shock” and emotional response of taxpayers and irresponsible response of the elected officials to solve the anguish that emanates from the jurisdictions budget.

If valuations are updated annually, taxpayers can finally see the direct line between the annual budget and taxes billed.

Property owners today will appeal the assessment in anticipation of a tax rate increase over the next few years.

These people are frustrated and feel abandoned by their city because they have no relief.

Appeal process is lengthy, cumbersome and costly, so most homeowners give up and complain to their neighbors and councilmen over the valuation rather than the budget expenses.

Annual valuations updates will give homeowners the confidence to know that their tax liability is justifiable and an equal burden to other property owners.

States like New York, Michigan and Connecticut are holdouts and continue with archaic processes to execute revaluations six, 10 years or more and have excessive tax burdens as does Rhode Island.

Each of these states face serious economic issues and find it harder and harder to retain industries because of their tax structure, forcing businesses to find tax friendly environments where the tax structure is open and available to everyone, rather than forced to individual “tax treaties” that property owners must individually “negotiate.”

Hartford was the insurance capital of the country. Most of all those companies with class A office buildings, top paid officers and well-paid employees are gone because of the impossible fiscal processes.

It is time that Rhode Island take the next step that was imagined back in the late ’80s to improve valuation basis to be market value every year. This can be done statistically annually with a full certified revaluation that includes inspections every six or years letting the Assessor execute his/her responsibility to equally apportion, assess and tax properties at 100% of current valuation.

Let’s join the rest of the country. It’s long overdue. Taxpayers deserve it.

Ann Sheridan

Warwick