A single, or unified, tax rate will remain for home and business owners. The Board of Selectmen voted unanimously on Nov. 19 to maintain the rate.

Currently, residential property owners bear 82% of the tax burden while commercial, industrial and personal property taxes account for 18%.

Director of Assessment Elsa Miller noted that the Division of Local Services has recommended communities raise the share borne by commercial, industrial and personal property taxpayers to 20%, and she suggested Wareham consider splitting the tax rate.

"I remember awhile ago we were at 12%. So, we're getting there," selectman Patrick Tropeano said.

Tropeano said that while he has "been an advocate of this for years," he doesn't think the time is right to shift the burden so businesses pay 20% of the total tax levy.

"It's getting to the point where it will become feasible, but I don' think we're there yet," he remarked.

Selectman Judy Whiteside said the debate has been going on for quite some time, but she agreed with Tropeano that the timing is wrong.

"I can remember discussing this 30 some odd years ago," said Whiteside. "It may not be quite the time for us to shift the burden."

Splitting the tax rate would have lowered the tax burden for homeowners and raised it for business owners.

The impact on taxpayers is unclear since the tax rate for 2014 has not yet been set.

"You historically have chosen a single tax rate," which is considered the more business friendly route, according to Miller.

Whether the rate is single or split has no bearing on the amount of revenue generated for the town. The amount of the tax remains the same, a split rate would merely shift the burden.