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Understanding Tax Classification
Tax classification determines how the Town's property tax levy is distributed among the different classes of taxable property. Each year, the Town Council considers the available classification options before the tax rate is finalized.
Annual Tax Classification Hearing
The Town Council holds a public classification hearing each year after the Assessors have finalized and classified property values and those values have been approved by the Massachusetts Department of Revenue.
The Assessors provide information showing how the available classification options would affect the tax rates. The Town Council then determines how the tax levy will be distributed among the different property classes. The vote may take place at the hearing or at a subsequent meeting.
Property Classes
For tax classification purposes, taxable property is divided into five classes:
Single Rate vs. Split Rate
One of the primary decisions made during classification is whether to use a single tax rate or shift a portion of the tax levy among property classes.
Residential Factor
To determine how the levy will be distributed, the Town Council adopts a residential factor. The factor determines the percentage of the levy paid by Residential and Open Space properties, with any permitted shift applied to Commercial, Industrial and Personal Property.
The residential factor cannot be less than the Minimum Residential Factor (MRF) calculated by the Massachusetts Department of Revenue. The MRF establishes the maximum shift permitted for the fiscal year.
A factor of 1.00 means no portion of the levy is shifted between property classes and the same tax rate applies to all classes. A factor below 1.00 shifts a portion of the levy from Residential and Open Space property to Commercial, Industrial and Personal Property.
Classification Exemption Options
As part of the annual classification process, the Town Council may also consider the following options:
FY 2026 Tax Classification
View the FY 2026 Tax Classification Hearing presentation for additional information about Bridgewater's classification options and their impact on the tax rate.
View FY 2026 Classification Hearing Presentation