经过长期的争议，吴弭和商界领袖就房地产税计划达成协议

【中美创新时报2024 年 10 月 24 日编译讯】（记者温友平编译）波士顿商业地产税率将上调三年，以避免住宅纳税人的税收大幅增加。《波士顿环球报》记者凯瑟琳·卡洛克和尼基·格里斯沃尔德对此作了下述报道。

根据市长吴弭和主要商业集团周三宣布的妥协方案，波士顿的住宅和商业地产所有者都将看到税率的小幅上涨，这避免了之前提出的更极端的涨幅。

该协议解决了市政厅和波士顿商界之间酝酿数月的争端，即在办公楼税收下降（部分原因是远程工作的兴起）的情况下，如何为该市 46 亿美元的预算提供资金。

吴弭曾推动提高商业地产的税率，以控制房主的账单。但她最初向立法机构提出的提案因担心办公楼市场陷入困境的商界领袖的强烈反对而搁浅

根据妥协方案，住宅税率将增加约 9%——与之前的增幅一致。新的商业税率尚未出台，但上限为住宅税率的 181.5%，高于目前的 175%，并在接下来的两年内逐步降低，然后恢复到目前的水平。

在过去几周的激烈争论之后，所有参与者周三都表示欢迎这一妥协方案。

吴弭在一份声明中表示：“为了让波士顿成为每个人的家园，我们的居民和企业相互依赖才能蓬勃发展。”“在我们继续共同应对社区和经济面临的挑战的同时，我很感谢我们社区和商界的强大领导力和伙伴关系，为我们共同的未来和经济增长做好规划。”

商界领袖也表示，他们很高兴能继续前进。

“这一妥协承认了商业房地产行业面临的危机，展望未来，我们必须共同努力，促进波士顿市的经济增长和发展，确保所有在这里生活和工作的人们拥有美好的未来，”房地产贸易集团 NAIOP 首席执行官 Tamara Small 说道，NAIOP 是与波士顿市谈判的四个商业集团之一。

假设当地和州立法者迅速通过该协议，波士顿市应该能够在 1 月份发给业主的法案中使用新的税率。但这一过程中已经出现了一个问题。

周三宣布协议后不久，吴弭的团队向市议会提交了概述这一转变的立法，作为一项延迟提交的事项，这意味着它需要得到市议会的一致支持才能直接提交委员会。吴弭的尖锐批评者、市议员爱德华·费连（Ed Flynn）对此表示反对，引发了旁听席上“你真丢脸。真丢脸！”的呼声。

费连拒绝接受采访，但后来在一份声明中表示，他反对闭门谈判的性质。

“我们必须坚持波士顿纳税人应得的透明度和问责制，”费连在声明中说。

周三晚上，市议会议长露丝齐·路易琼（Ruthzee Louijeune）表示，市议会将于周五上午召开特别紧急会议讨论此事。

在紧迫的时间内，还有其他程序障碍需要克服。如果该措施在市议会获得通过，它将提交给立法机构，而立法机构尚未正式开会——这意味着任何一位立法者都相对容易阻止它。波士顿还需要得到州税收官员的批准，才能在 1 月之前寄出税单。

但周三达成的协议似乎扫清了一个重大障碍。尽管吴的初步税收提案在今年早些时候在众议院获得通过，但在参议院却陷入停滞，参议院议长凯伦·斯皮尔卡坚持要求商界支持才能批准任何变更。周三，她表示支持这项新协议。

“我很高兴利益相关方就一项帮助居民并平衡对波士顿企业影响的担忧的提案达成一致，”她在一份声明中表示。“这是我们几个月前开始谈判时的目标，我感谢各方致力于达成妥协。”

波士顿需要州立法者批准这些变更，因为商业地产税率已经达到州法律允许的最高税率：住宅税率的 175%。但由于许多办公楼的空置导致房地产价值下降，商业税收收入即将下降，威胁到该市的主要收入来源。为了避免将更多的税收负担转嫁给房主，吴提议提高商业地产的最高税率。

税率究竟会上涨多少成了关键。根据周三公布的协议，商业税率将从住宅税率的 181.5% 开始，然后在 2026 财年回落至 180%，在 2027 财年回落至 178%，而住宅税率将在来年上涨 9%。

根据波士顿市政研究局对城市数据的分析，根据该计划，一套在 2024 财年价值 838,000 美元且享受自住豁免的独户住宅，其季度税单将从 1,380.43 美元增加到 1,628.91 美元。商业税率也会上涨，但具体上涨多少将取决于建筑物的大小和估值。

商界领袖表示，这种妥协只是一种短期解决方案。大波士顿商会首席执行官吉姆·鲁尼 (Jim Rooney) 建议，未来几年，该市应将重点放在控制支出和税收水平上。

鲁尼表示：“当我们谈论未来时，支出方面的财政纪律肯定是其中的一个重要因素。”

题图：波士顿市长吴弭一直在推动 Beacon Hill 通过一项计划，该计划将提高商业地产的税率，以弥补办公室估值的下滑。Pat Greenhouse/Globe 员工

附原英文报道：

After long-simmering dispute, Wu and business leaders strike deal on property tax plan

Tax rates on commercial property would be hiked for three years to avoid sharp tax increase on residential taxpayers

By Catherine Carlock and Niki Griswold Globe Staff,Updated October 23, 2024 

Boston Mayor Michelle Wu had been pushing on Beacon Hill to pass a plan that would hike tax rates on commercial property to make up for slumping office valuations.Pat Greenhouse/Globe Staff

Both residential and commercial property owners in Boston will see modest hikes in tax rates under a compromise announced Wednesday between Mayor Michelle Wu and major business groups that staves off the more extreme increases that were previously on the table.

The agreement resolves a dispute that has simmered for months between City Hall and Boston’s business community over how to fund the city’s $4.6 billion budget when tax collections from office buildings are slumping in part because of the rise of remote work.

Wu had pushed for much higher rates for commercial properties to keep homeowners’ bills in check. But her original proposal to the Legislature languished in the face of stiff opposition from business leaders worried about the struggling office market

Under the compromise, residential tax rates would increase by around 9 percent — in line with previous increases. The new commercial tax rate was not yet available but would be capped at 181.5 percent of the residential rate, up from the current 175 percent ceiling, and step down incrementally over the following two years before returning to current levels.

After increasingly contentious exchanges over the past few weeks, all involved said Wednesday that they welcomed the compromise.

“For Boston to be a home for everyone, our residents and businesses depend on each other to thrive,” Wu said in a statement. “As we continue working together on the challenges facing our communities and economy, I’m grateful for the strong leadership and partnership from across our neighborhoods and business community to plan for our shared future and economic growth.”

Business leaders, too, said they’re happy to be moving forward.

“This compromise acknowledges the crisis facing the commercial real estate sector, and as we look ahead we must work together to encourage economic growth and development in the city of Boston to ensure a strong future for all who live and work here,” said Tamara Small, chief executive of the real estate trade group NAIOP, one of the four business groups negotiating with the city.

Assuming swift passage by local and state lawmakers, the city should be able to use the new tax rates in bills that go out to property owners in January. But already there was one hiccup in the process.

Shortly after announcing the deal Wednesday, Wu’s team submitted legislation outlining the shift to the City Council as a late-file matter, meaning it would need unanimous support from the council to move directly to committee. Councilor Ed Flynn, a sharp critic of Wu, objected, prompting a cry of “Shame on you. Shame!” from the gallery.

Flynn declined to be interviewed, but later said in a statement that he objected to the behind-closed-doors nature of the negotiations.

”It’s critical that we adhere to the transparency and accountability that the taxpayers of Boston deserve,” Flynn’s statement said.

Wednesday evening, City Council President Ruthzee Louijeune said the council will hold a special emergency meeting Friday morning to take up the matter.

There are other procedural hurdles to overcome in a tight timeframe. If the measure passes the City Council, it will go then to the Legislature, which is not in formal session — meaning it’s relatively easy for any one lawmaker to block it. Boston also needs approval from state revenue officials before it can mail out tax bills by January.

But Wednesday’s agreement would appear to clear a major roadblock. While Wu’s initial tax proposal passed the House earlier this year, it had stalled in the Senate, where President Karen Spilka insisted on support from the business community before approving any changes. Wednesday, she signaled her blessing for the new deal.

“I’m very pleased that the stakeholders have agreed on a proposal that helps residents and balances concerns about the impact on Boston’s businesses,” she said in a statement. “That was our goal when we started negotiating months ago, and I appreciate all parties for their commitment to reaching compromise.”

Boston needs approval for the changes from state lawmakers because commercial property tax rates had already hit the maximum allowed by state law: 175 percent of residential rates. But with vacancies in many office buildings driving down property values, commercial tax revenue was poised to fall, threatening the city’s primary source of revenue. To avoid shifting more of the tax burden onto homeowners, Wu proposed increasing the maximum tax rate on commercial properties.

Exactly how much the rate might climb proved to be the sticking point. Under the deal unveiled Wednesday, commercial rates will start at 181.5 percent of residential rates, then step back to 180 percent in fiscal 2026 and 178 percent in fiscal 2027, while residential rates will climb 9 percent this coming year.

Under the plan, a single-family home valued at $838,000 in fiscal 2024 with an owner-occupied exemption would see its quarterly tax bill increase to $1,628.91 in January and April, from $1,380.43, according to an analysis of city data from the Boston Municipal Research Bureau. Commercial tax rates would climb too, though precisely how much will depend on the size and valuation of the building.

The compromise is a short-term solution, business leaders said. Jim Rooney, chief executive of the Greater Boston Chamber of Commerce, suggested the city focus as much on controlling spending as it does on tax levels in the years ahead.

“As we talk about the future, certainly fiscal discipline on the spending side will have to be part of the equation,” Rooney said.