HINGHAM - December 2 - The Hingham Select Board unanimously voted to maintain the town’s single property tax rate for fiscal year 2026, rejecting a split rate that would have slashed residential taxes by 6 percent while increasing commercial taxes by roughly 50 percent. The decision, made during a joint session with the Board of Assessors on December 2, keeps Hingham aligned with comparable South Shore communities and preserves what board members called a “business-friendly environment” in a town where residential property comprises 90 percent of the total valuation.
The Full Story
The annual classification hearing, a state-mandated review of how the property tax burden is distributed across different property classes, brought the Board of Assessors before the Select Board to recommend maintaining what’s known as a “residential factor of one”—a single tax rate applied equally to all property types. Director of Assessing Erin Delaney presented the analysis, emphasizing a critical point often misunderstood by residents: “This decision doesn’t change how much we raise, only how we split it.”
The data presented painted a clear picture of why Hingham has historically avoided a split rate. With residential properties accounting for approximately 90 percent of the town’s total assessed valuation of $11,414,065,650—a 6 percent increase from last year—any shift in the tax burden would heavily impact a relatively small number of commercial taxpayers. Single-family home values have surged 55 percent over the past six years, while commercial, industrial, and personal property values have increased just over 20 percent.
If the town had applied the maximum allowable shift, commercial taxpayers would have faced a 50 percent tax increase, while residential property owners would have seen only a 6 percent reduction. “Because our commercial base is so small, even a small benefit to residents creates a very large burden on businesses,” Delaney explained.
Randy Winters, Chairman of the Board of Assessors, noted that this year’s discussion was the most extensive in several years. “We had a good discussion about it this year, and I’d say this year was probably the first time in a few years where we had a lengthy discussion about it,” Winters said. “But in the end, we ultimately decided that given the projections on how it would work, I think we were all very comfortable with recommending a single rate.”
Select Board Chair William Ramsey articulated concerns about the impact on Hingham’s three main commercial areas—South Hingham, downtown, and North Hingham’s shipyard area. “I’ve always voted not to split the tax rate because I would be concerned about the impact on the downtown area, which is comprised most heavily of small businesses,” Ramsey said. “In this economy with businesses already seem to be struggling at some levels, how they would negotiate now another tax burden on their operations.”
The board reviewed data showing that many neighboring communities with larger commercial bases—including Braintree and Weymouth—have adopted split rates, while towns with residential-heavy bases similar to Hingham’s, such as Duxbury and Scituate, maintain single rates. This regional context was important to board members who emphasized the need to remain competitive for attracting and retaining businesses.
Select Board member Liz Klein inquired about what might trigger a reconsideration in the future, noting that the residential percentage had crept from 89 percent to 90 percent. Winters explained that the assessors are closely monitoring how residential property values are growing relative to commercial values. “What we’re really monitoring most closely is how the commercial values are growing relative to how the residential values are growing,” he said, adding that economic factors will continue to dictate whether a future shift might become more viable.
In a separate but related action, the board also unanimously voted to authorize Town Administrator Tom Mayo to sign the tax recapitulation form and other necessary documents for the 2026 tax rate through the state’s gateway system.
The meeting also addressed the town’s senior means-tested property tax exemption program, now in its fifth year. The program, which provides targeted relief to older homeowners, saw 86 of 88 applications approved for fiscal year 2026, with the state circuit breaker tax credit dollars awarded to approved applicants totaling $178,075. The board unanimously voted to continue funding the program at the maximum allowable rate of 100 percent of the circuit breaker credit amount.
Delaney walked the board through the eligibility requirements: property owners must be 65 or older (with co-owners at least 60), must have been Hingham residents for at least 10 years, and must meet 2024 state circuit breaker tax limits. Critically, applicants must have applied for and received the Massachusetts state circuit breaker tax credit on their 2024 tax return. The assessed property value must not exceed $1,172,000, an increase from the previous year’s limit.
Winters expressed pride in the program’s administration. “This is probably the program we’re most proud about administering within our committee here,” he said, though he noted a slight decline in applications this year. He attributed the decline partly to increasing property values that disqualify some previously eligible residents—a “disappointing” consequence of the town’s robust real estate market.
Ramsey emphasized that the eligibility requirements are set by the state, not locally, and committed to working with state legislators to potentially adjust the income and asset limits to help more residents qualify.
The evening’s most extensive presentation came from the Hingham Municipal Lighting Plant, which briefed the board on plans to bring a major transmission infrastructure project to town meeting. Laura Burns, Chair of the Hingham Light Board, and General Manager Tom Morahan presented plans for a $100 to $110 million project to construct a new underground transmission line from Weymouth, build a new substation at the transfer station location, and create a tap station in Weymouth.
Burns emphasized several key points designed to address anticipated taxpayer concerns: “It has no impact on property taxes, does not compete with any other town projects that might be looking for property tax funds,” she said. “And here’s the beauty part. We do not expect there to be any further rate increases related to the construction of this project because we have already raised the rates to cover the cost of this project.”
The light plant implemented three rate increases over the past three years—6 percent in 2023, 4 percent in 2024, and 5.75 percent in January 2025—specifically to fund this infrastructure project. The town meeting vote will seek bonding approval for approximately $60 to $80 million of the total project cost, with the remainder funded through accumulated depreciation reserves. The tap station in Weymouth will be paid for over 40 years through rates already built into the rate plan.
Morahan explained the project’s dual purpose: reliability and capacity. “Our problem is that currently all of our power is transmitted into Hingham over two lines on one set of poles,” he said. “The vulnerability of this setup has been known for years.” The town has experienced at least one full outage when those lines went down. The new underground cable would prevent an all-town outage and meet projected increased electricity demand for the foreseeable future.
The preferred route, which is also Weymouth’s preference, would run along Broad Street from the O’Connell rink to French Street, then to Hobart Street and into the new Hobart station at the transfer station. An alternative route along Lake Street was also presented to the Energy Facilities Siting Board, which will ultimately determine the final route. The siting board is expected to issue its decision in August 2026, with construction anticipated to begin in spring 2027 and take two years to complete.
Klein asked about the long-term capacity the project would provide. Burns acknowledged that a definitive answer would require a formal study but noted the line is “oversized because we’re doing it so that we can carry the whole town if those poles go down.” She referenced a previous study examining what would happen if 50 percent of homes were fully electric, which helped inform planning, though she acknowledged that electrification rates remain unpredictable.
The light plant has conducted 40 outreach events since beginning work on the project in 2018 and has created a dedicated website with comprehensive information. PJ O’Sullivan from Rasky Associates serves as public information coordinator and is available to answer resident questions.
Ramsey questioned whether necessary approvals from Weymouth had been secured. Morahan explained that the state siting board process supersedes local approval, though the light plant proactively met with both Hingham’s and Weymouth’s planning and zoning boards to incorporate their conditions into the project design. “The EFSB likes to know that the applicant has done due diligence with the town and is on the same page with the town,” Burns explained.
Mayo confirmed that the borrowing would occur through the town’s good faith and credit but would not affect the town’s debt limit because utility debt is exempt. He also noted that even if it weren’t exempt, Hingham’s borrowing capacity far exceeds current debt levels.
In routine business, the board unanimously approved renewals for 2026 common victualler licenses, class one and class two auto dealer licenses, and one limousine license. All license renewals were reviewed by board members and the town clerk’s office with no issues identified.
The board also made two appointments: Paul Healey to the Center for Active Living Building Committee and Emma Lee to the Commission on Disabilities for a term ending June 30, 2026.
Mayo reported issuing a one-day special permit for a “Noise for Toys” toy drive to be held at Ames Chapel on Saturday, December 6, with an estimated attendance of 45 people and no police detail required.
Why It Matters
The decision to maintain a single tax rate directly impacts every property owner and business in Hingham. For residents, it means the tax rate structure remains consistent and predictable, with no sudden shift of burden onto the small business community that defines much of Hingham’s character, particularly in the downtown district. For business owners, it signals that the town remains committed to a competitive tax environment that doesn’t penalize commercial activity. The 90-10 split between residential and commercial property values means that any shift in the tax structure would have dramatic, concentrated effects on a small number of businesses rather than providing meaningful relief to the much larger residential base. The decision keeps Hingham aligned with similar South Shore communities and maintains the town’s appeal as a location for business development, which remains one of the Select Board’s stated goals.
Meeting Minutes
Key Motions & Votes
Motion: Approve minutes dated November 18, 2025. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:02:30)
Motion: Adopt a residential factor of one (single tax rate) for fiscal year 2026. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:12:18)
Motion: Authorize town administrator to sign tax recapitulation form LA-5 and other necessary forms for 2026 tax rate. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:12:32)
Motion: Set FY26 senior means-tested tax exemption amount at 100% of the circuit breaker income tax credit. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:21:39)
Motion: Approve renewal of common victualler licenses for calendar year 2026. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:51:14)
Motion: Approve renewal of class one and class two auto dealer licenses for calendar year 2026. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:51:50)
Motion: Approve renewal of limousine license for calendar year 2026. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:52:28)
Motion: Appoint Paul Healey to Center for Active Living Building Committee. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:52:56)
Motion: Appoint Emma Lee to Commission on Disabilities for term ending June 30, 2026. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:53:06)
Motion: Adjourn meeting. Outcome: Approved. Vote: Unanimous (3-0). (Timestamp: 00:55:12)
Public Comment
No public comments were made during the designated public comment period. No members of the public were present via Zoom or in person to comment on any agenda items.
What’s Next
The Board of Assessors will file the tax recapitulation forms with the state through the gateway system to finalize the fiscal year 2026 tax rate. The senior means-tested property tax exemption will be applied to 86 approved applications totaling $178,075 in relief. The Hingham Municipal Lighting Plant will continue working toward bringing the transmission infrastructure project to town meeting in spring 2026, pending Energy Facilities Siting Board approval expected in August 2026. The light plant will return to the Select Board as needed for additional discussions before the town meeting vote. Christmas in the Square will be held on Friday, December 6, and a Noise for Toys toy drive will take place at Ames Chapel on Saturday, December 6.