Essex County 2020 Commercial property tax rates: Town by Town guide
While most of us look at residential tax rates, fewer are concerned with commercial tax rates. Yet a healthy commercial business environment can contribute significantly to the attractiveness of a town. The map below shows commercial rates in each of Essex County’s 34 cities and towns, followed by a table comparing residential and commercial rates.
(Click here to download a copy of this map and here to download the table)



There is a bigger variation in commercial rates than in residential rates
The lowest rate for both residential and commercial rates is Rockport’s $10.10, but while the highest residential rate is Wenham’s $18.94, there are 11 towns with commercial rates over $20, with the highest being $28.42 in Salem. 20 towns set the same rate for both residential and commercial, while in 3 towns the commercial rate is more than double the residential one.
Why do some towns have different residential and commercial tax rates?
Cities and towns have the ability to increase the percentage of the total tax bill paid by commercial (and industrial and personal) property owners. The percentage of the value of property classified as commercial varies enormously from town to town.
In Marblehead, for example, where residential property is 95% of the total, a 50% tax shift to commercial would increase the average commercial tax bill from $7,003 to $10,508, while reducing the average residential tax bill by only $189.
Towns with a higher percentage of commercial property are more likely to shift an increased share of the tax bill to commercial owners.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Essex County 2020 property tax rates: a Town by Town guide
Property tax rates for FY 2020 for all 34 cities and towns in Essex County have been announced. Below is a map (which you can download by clicking here), so that you can compare tax rates in neighboring towns, followed by the tax rates for each town the last five years. The first table shows the tax rates in alphabetical order, while the second lists them from low to high.

Tax rates for each town
Alphabetically (download a copy of this table by clicking here.


From lowest to highest based on 2020 rates (download a copy of this table by clicking here)


Median and Average Tax Rates
The median tax rate for 2020 is $13.68, down from $14.02 in 2018, while the average tax rate has dropped from $13.95 to $13.80. The highest taxed town, Wenham, has a rate 38% higher than the County median, while the lowest, Rockport, is 26% below the median. Or put another way, the highest tax rate in Essex County is 88% higher than the lowest.
How property tax rates are calculated
There are two main points to understand:
The dollar amount raised by property taxes is based on a simple formula: the dollar levy for the previous year plus 2 1/2% (Prop 2 1/2), plus any new growth (e.g. new construction), plus debt service.
The tax rate is then calculated by dividing the dollar amount to be raised by the Assessed Value of all property. For FY 2020 (July 2019-June 2020) Assessed Values are based upon sales during 2018. Sales in 2019 will be used for calculating the FY 2021 tax rates.
20 of Essex County’s cities and towns choose a single tax rate, whereby residential and commercial properties are taxed at the same rate. The other 14 cities and towns choose a split tax rate whereby commercial properties are taxed at a higher rate – in some cases a much higher rate.
A separate report on commercial tax rates can be read by clicking here.
For a walk through the tax calculation read How is Marblehead’s 2020 Tax Rate calculated?
Tax rate changes in 2020
Of the 34 cities and towns in Essex County, 22 have announced decreases in their 2020 residential tax rate while 12 have had increases approved. Decreases of 5% or more were seen in Lawrence, Amesbury, Lynn, Swampscott, Merrimac and Methuen, while 5% or larger increases were recorded in Wenham, Essex and Rowley. Bear in mind that a major determinant of the change in tax rates is the movement in Assessed Values. Thus, in a time of rising home prices, a general expectation is that tax rates should be flat to down.
Tax Rates of Neighboring Towns
Where taxes become interesting is when one can compare tax rates in neighboring towns. Many people, especially those moving to the area, whether from Boston or elsewhere, are willing to consider more than one town.There are many factors in the decision about where to live, but tax rates can be a significant influence on the decision, and may become more so with the new limitation on the deduction of property taxes from Federal taxation. Some argue that lower property values offset higher taxes. Frequently, however, residents of highly taxed towns cite taxes as a reason for wanting to move.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses Sunday January 5
No Super Bowl this year. Perhaps one of these properties will make up for the disappointment:

Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
and click Other Towns to search towns not shown above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses weekend January 4/5
A small number of Open Houses the first weekend of the year. Check tomorrow at 8 a.m. for an updated list for Sunday.

Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
and click Other Towns to search towns not shown above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
New Listings at the start of the New Year
A tiny number of New Listings at the start of the year contributing to the small number of properties available for sale:

Marblehead New Listing
Swampscott New Listing
Salem New Listings
Beverly New Listings
Lynn New Listings
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Housing Inventory slumps further
Single Family Homes (SFH)
After years of decline, the number of Single Family Homes (SFH) for sale in Essex County on the first of the month compared with a year earlier (YOY) increased from August 2018 until June 2019. Since then the decline has resumed and, in fact, accelerated, as this table shows:

The next two charts (the first for January to June; the second July to December) show the number of SFHs for sale on the first of the month since 2017. In the first chart the number for January 2020 -554 – shows the renewed decline (in 2019 inventory was increasing until June).

The second chart shows the decline YOY each month from July to December in 2019.

Condos
The number of condos for sale increased YOY from June 2018 until August 2019, but since then there has been a decline, which has also accelerated, although it moderated slightly in January.

These two charts show numbers since 2017 for January to June, and July to December.
The first chart shows the decline in January 2020 YOY while in 2019 inventory was increasing in the first 6 months of the year.

The second chart shows inventory continuing to increase in 2019 YOY in July and August, steadying in September, and then resuming the decline in October.

Comment
While the overall supply of SFHs in Essex County remains very low at just 1 month ( a market is considered to be in equilibrium between buyers and sellers when there is 6 months of supply) the position varies greatly by price, as shown in this table:

Also bear in mind that the January inventory is always the lowest for the year so while the position is dire, it may not be quite a dire as these numbers suggest.
Nevertheless, the conclusion remains that the market remains in favour of sellers right up to $1.5 million, but above that dramatically swings in favour of buyers.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
Open Houses Sunday December 29
Here are the last Open Houses of the decade:

Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
And click Search here for towns not shown above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses December 28/29
Slim pickings for the last Open Houses of the year – but one of them may be just what you are looking for. As usual an updated list for Sunday will be posted tomorrow at 8 a.m.

Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
And click Search here for towns not shown above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses Sunday December 22
Just a smattering of Open Houses:

Click on these links for details:
Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
And click Other towns to search towns not listed above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses Sunday December 15
Here is the updated list of today’s Open Houses:

Click on these links for details:
Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
Click Other towns to search for Open Houses in towns not listed above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Housing Inventory decline accelerates in December
Single Family Homes (SFH)
After years of decline, the number of Single Family Homes (SFH) for sale in Essex County on the first of the month compared with a year earlier (YOY) increased from August 2018 until June 2019. Since then the decline has resumed and, in fact, accelerated, as this table shows:

The next two charts (the first for January to June; the second July to December) show the number of SFHs for sale on the first of the month since 2016. The far right line in each column, representing 2019, shows the increase in the first half of the year followed by the resumption of the decline.


Condos
The number of condos for sale increased YOY from June 2018 until August 2019, but since then there has been a decline, which has also accelerated.

These two charts show numbers since 2016 for January to June, and July to December:


Comment
While the overall supply of SFHs in Essex County remains very low at less than 2 months ( a market is considered to be in equilibrium between buyers and sellers when there is 6 months of supply) the position varies greatly by price, as shown in this table:

Thus, the conclusion is that the market remains in favour of sellers right up to $1.5 million, but above that dramatically swings in favour of buyers.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
Magnificent Marblehead Harbor View: LAST OPEN HOUSE TODAY
The next phase of your exceptional life starts right here. For those who appreciate refined elegance, this 5 bedroom, 3.5 bathroom Marblehead home reflects the grace and grandeur of a bygone era.
You have to experience this timeless home in person. Come to the LAST Open House TODAY 12:00-1:30.
Click 76 Bubier Road to go to the website, 3D for a 3D tour inside the house and Marblehead Reporter review for the Reporter article about the property.

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Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Open Houses December 14/15
Here are the Open Houses this weekend. Check back tomorrow at 8 a.m. for an updated list for Sunday.
The OHs are listed by date – Saturday first.

Click on these links for details:
Marblehead Open Houses
Swampscott Open Houses
Salem Open Houses
Beverly Open Houses
Lynn Open Houses
Click Other towns to search for Open Houses in towns not listed above.
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
New Listings Mid-Week December 11
New England at its finest: 60 degrees yesterday, snow this morning. Here are the most recent new listings:

Marblehead New Listings
Swampscott New Listing
Salem New Listings
Beverly New Listings
Lynn New Listings
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
Old North Festival Chorus: last night tonight
The final concert in the 39th year Old North Festival Chorus concerts takes place this evening. Last night’s concert was acclaimed by a packed house.

I want to share with you a behind-the-scenes view from a member of the chorus.
It all starts on the last Wednesday in September when we register, collect scores and guides, and start the first rehearsal.
This is a great evening, greeting old friends and welcoming new singers. Discovering what Maria has selected for this year’s program and then – starting to sing!
It sounds simple, but is not. First, most of the music we sing is written for 4 voices: soprano; alto; tenor and bass. And each of those voices at some point will split into 1st (higher range) and 2nd (lower range).
So the first task is to identify the line in the score for your voice. Many of us use a colored marker to highlight our voice part.
Now we know what to sing we have to know how. Emphasize the downbeat, release on the upbeat, don’t sound the s until the very last moment, sing piano or forte. Take a breath here; don’t take a breath there; stagger breathing; look up. LOOK UP. LOOK UP.
Again, many of us make notations in the score. We write notes to ourselves. Remember that excelsis is pronounced ek-cel in the Bach and egg-shell in the Huron Carol. Make a note.
We get mps versions of our parts; we listen to our part on cyberbass; we listen to CDs and try to sing our part to the CD so that we can hear the overall sound.
Wednesday rehearsals soon become Wednesdays and Saturdays and then, after Thanksgiving, the pace picks up. On the Monday we go up on to the risers at the back of the church for the first time. The sound now is different as we are singing out to the sanctuary, not into a wall.
On Wednesday the string players (violins, etc.) come and for the first time we sing with more than piano accompaniment; excellent although that has been, it is very different singing with the strings. Excitement starts to mount.
And then, on Friday night, dress rehearsal! 3 hours singing the program in concert order with a full orchestra. Maria has two rehearsals with the strings and just one with the rest of the orchestra. However they may have played the music before – and whether they have or not – what matters is how Maria wants to direct it for these concerts.
So out come the pencils as the orchestra players, in turn, make notes and notations in their scores.
Saturday morning comes and – no rehearsal! But we meet early before the concert and warm-up with the orchestra, while Maria runs through a few spots that she wants us to focus on.
And then, it’s show time.
In his poem “How It Stays with Me”, written in 2011 after his first year singing with Festival Chorus, award-winning Swampscott poet Clem Schoenebeck wrote:
“In the parish hall of the memory center, where neurons
Bind and gag the learned music, the choir awaits its cue
To release all hostages in remembered performance
Lights flicker on and off. It’s time. Women smooth wrinkles
From their long black dresses. Men tug and tighten red ties.
Sip of cold water, cough drop, quick trip to the head?”
In the first half of the concert we sing the major piece or pieces – this year a Bach Cantata and Mendelssohn’s Vom Himmel Hoch – Latin and German.
And then comes the intermission. “I think that went quite well.” “The sopranos sounded great.” “The basses were awesome.” “The altos were perfect on their entrances.” “Boy, didn’t the tenors sound great?” Members are complimented on their section by a singer in a different voice part. One of those choir things.
In the second half we sit in rapt awe listening to the children’s choir and the Bell Choir, and then we are back on the risers for the lighter part of the program.
And then it is over – or almost. The audience is on its feet with a standing ovation. The soloists and Maria are presented with bouquets. A voice is heard yelling Brava.
And then the children come back and join the adults and the audience in singing “O Come All Ye Faithful” with the full orchestra. We may not be singing Amazing Grace, but grace is what we have received. And it is amazing.
And then it is over. Until Sunday when we do it all over again. The warm-up is a little shorter. “You were great last night,” says Maria. “Just one or two sections I want to go over. Last night was the first full performance with the orchestra. So tonight you can do even better.”
And we try. We try our best, not our hardest because that does not produce the best sound. We have learned that being part of a chorus means not focusing on our own singing but contributing to the performance for the audience. Can’t reach a high note? Lip sync. Got lost in a Bach run? KEEP SMILING and come back in when you can.
The performance. And when we hear the CD a couple of weeks after the Concerts, we pinch ourselves and say: wow! Because we don’t hear the concert; we hear the sound from our own section. Hearing the CD for the first time makes us understand the man who wrote one year and said: “I closed my eyes and could have been at Carnegie Hall.”
And how does this happen? An unauditioned group of singers of varying standards and experience? Who makes it possible? That would be Maria van Kalken, in her 31st year as Director; Maria, who seems to waive a magic wand rather than a baton; Maria who never stops smiling, never gets testy; Maria who repeats herself time after time (Look UP!) while still smiling. And Maria who treats the professional orchestra and singers with such courtesy that they always want to come back the following year.
And so we try that little bit more. For Maria.
After the Sunday concert we have the choir party. Some have to leave early because of work the next day; others have taken the day off or planned no morning activities. We sit and stand and eat and drink and talk and listen; with friends; friends who have become closer as the weeks go by; friends who are united by the shared experience of giving and receiving great joy.
And as Clem Schoenebeck said in his dedication to the poem:
“The concert is over, but the music doesn’t stop.”
Andrew Oliver
Market Analyst | Team Harborside | teamharborside.com
REALTOR®
Sagan Harborside Sotheby’s International Realty
One Essex Street | Marblehead, MA 01945
m 617.834.8205
www.OliverReports.com
www.TeamHarborside.com
Andrew.Oliver@SothebysRealty.com
Sotheby’s International Realty® is a registered trademark licensed to Sotheby’s International Realty Affiliates LLC. Each Office Is Independently Owned and Operated
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