A betterment is a special property tax where real property within a "limited and determinable area receives a special benefit for advantage from the improvement" (water line).

The assessment of the project cost must be reasonable and proportional, not resulting in the assessment being substantially disproportionate to its benefits (like a parcel of land and house on a parcel of land) and should enhance the value or use of the property.

The betterment is allowed to be assessed on each parcel (I quote, parcel). If the assessed parcel is vacant, then the assessing board may extend the time for paying the assessment until the land is built upon or a fix time. For water betterments, both the assessment and interest is suspended. The assessments on agricultural or horticultural may be suspended upon application by the property owner until the use of land changes (Massachusetts General Law Chapter 61A, Section 18).

It seems every entity of government (Town, State, Federal) is looking to find where they can coerce the struggling property owners with more taxes. Take the Wareham Water District. Actually, I should stop right there, since the town only collects the taxes for the district for a fee and has nothing to do with the Water Department, which is owned and controlled collectively. The way it appears how these out-of-control water commissioners operate with their Czar Water Superintendent is as follows. They pick an area of the town where they decide to supply a water line, even if the property owners don't want the water. They don't investigate or do analysis in the area to see if anyone wants water. The Czar and his minions decide. So how do these minions decide how to tax the property owners who don't want their water?

Let's take the County Road area to start. The wonderful Superintendent (Czar) decides how much open land exists with a house or just vacant land. Let's say you have 11 acres with your house and you don't want to ever develop the land because of the natural habitat and the quiet environment that surrounds it. Well, Mr. Superintendent (Czar) says it takes 60,000 square feet of land to have a house lot, so he takes 43,560 square feet an acre, times the 11 acres, divides it by 60,000 square feet, and miraculously you are now assessed a water betterment of 7 lots at $9,142.28 per lot, for a total of $63,996. The irony of this procedure is the Czar doesn't account for, or care, if the land can be built upon, if it has cranberry bogs, a pond, wetlands, a high water table, if a septic system can be installed, what frontage on a road is needed, if a subdivision can be approved, or if it's legal.

You know how he comes up with the $9,142.28? He decides (Czar) that there is the possibility that by the year 2050, 417 parcels can be built. With the cost of the water line $3,812,329, he divides this figure by 417 and bingo, $9,142.28 appears.

Now, you can appeal the water betterment to the out-of-control Water Commissioners, but guess what? They don't have to tell you when your hearing date is, and it really doesn't matter if it's legal or not, because you lose, and then they tell you to get a lawyer.

One of my questions is, why does the Town of Wareham work with such an unprincipled agency by collecting their betterment taxes? The Inspector General's office needs to investigate this group on the way it assesses betterments.

Frank DeFelice

Wareham