Pleasantville weekly press. (Pleasantville, N.J.) 1890-1911, 1909-09-18
Somers Point Receives Benefit Of Separate
Tax Assessments

Tax Assessor A. H. Higbee, of Somers
Point, lays claim to quite distinction
that of being the first county official to
reach property valuations according to
method in vogue in New York City
and which is likely to be adopted in Phil
adelphia. Ten other large cities have
adopted the plan-that is, to have sep
arate assessments of land values and i'm
provements. The movement has the sup
port of advocates of a single tax on land
values as an entering wedge to promote
the adoption of their principle.
In a recent issue of the Philadelphia
North American, Addison B. Burk devot-
ed nearly a column to an explanation OF
the workings of the plan. He says that
.one need not be supporter of the single
tax to see advantages in this method of
assessment" Mr.. Burk further says:
1t would tend to equalize assessments
and prevent favoritism; it would tend to
the imposition of just tax upon unim-
proved land which now pays less than its
share of the public burden. At given
rate Of taxation it would increase the
city's revenue or it would enable the city
to get the present revenue from reduced
rate. In this way it would benefit the
home owners. The present method of
taxation is altogether illogical, for the
man who makes fine public improve
ment is taxed for doing SO, and the man
who leaves his property unimproved is
rewarded for keeping his lot as an eye
sore to the community.
Separate Assessments
''Separase assessments Of land and i'm
provements, togetsacr with publication Of
assessed values, would prevent discrim-
ination or greatly reduce the abuses Of
the assessment list. Land values, at
least, would have to be reasonably uni
form over large areas, and differences
due to location would have an obvious
reason for their existence Moreover the
valuation Of improvements would be
made with some exactness, if the value
of the lot were eliminated from sonsidera-
ton.
When the two are united and joint
assessment made there is abundant OPP
portunity for confusion, and comparisons
are made difficult. We ought to have
separate assessments and publicity. Then
the rate of tax could take care if itself
No reasonable man objects even to a
high rate of taxation provided it is nee
essary, and provided also all property
owners pay an equal share. But there
is objection even to a relatively low rate
of taxation when the revenue derived
therefrom is misapplied or when discrim-
nation in the making of assessments i'm
poses an unjust burden on some taxpay-
ers for the benefit of others who escape"
In an interview Mr. Higbee produced
the Somers Point tax duplicate and show
ed that he assesses unimproved property
under one heading and improved lots
under another. He thoroughly comedies
in his opinion with the above quotation
which means in substance that, if A and
own adjoining lots and A builds a
house thereon he is undoubtedly enhanc-
ing the value Of BIS lot, therefore the
latter's assessment deserves to be boost
ed accordingly and in proper ratio. Mr..
Higbee has followed this principle since
his accession to office and the method
meets with the approval of majority
Of his constituents at S0merS Point. vi
course that city is like other places, large
and small men are given to the practice
OF holding unimproved ground for in
creased prices at a low rate of valua-
tion. In fact, the shoe fits quit snugly
nearer home, for we have instances re-
corded of persons who own and offer for
sale, land for building purposes, but
reap the advantage of farm land assess
ment.
These instances are not Of recent de-
velopment they have existed for a
number Of years, but they are vitiating
influences that must sap at the vitals
of honest practices.
In connection with the benefits of sep
arate assessments, the North American
article says:
1T would no longer be profitable to