Letters

Regarding village code local law amending Chapter 99 [“Southampton Village Considers Historic Property Rehabilitation Tax Exemption, Tree Law,” 27east.com, February 19]: This change of law to the village code recently approved by the Southampton Village Board would provide a tax exemption on improvements made to historic properties that would otherwise increase their assessed value. The tax exemption, passed by 4-1 vote, is 100 percent for the first five years and then is reduced on a sliding schedule for another five years.

This means that any additional tax revenue that would have come from these improvements will not be collected, shifting the tax burden to the other property owners. It is also important to note that most of the estate section falls within the historic district. It is likely that improvements in the estate section will involve amounts that greatly supersede amounts spent in less affluent areas. The result is therefore seen as regressive tax, in that it would grant relief to the wealthy more than to the average resident. The wealthy will gain, to the detriment of others of more modest means. Tax increases for improvements to the properties of the estate section, currently in place, would not be levied at current rates in the future if this law is passed.

Since the village is reportedly planning to include much more of its residences in historic districts, most of which are located in less endowed areas, financially considered, the benefits to those property owners, presumably of less financial resources, will be diminished. Revenues to the village will stagnate due to the reduced taxation of the estates. These reduced revenues will have to be corrected by those who do not live in the estate section.

This is what amounts to a regressive tax, wherein those with fewer resources pay more than those with more resources.

Also please consider that “improvements” is an ill-defined term. One person’s improvement is another’s maintenance, and if legal advice is needed in disputes, the village will lose, due again to estate section resources that would be helpful in hiring attorneys.

As a closing thought, consider that historical districts are usually created to benefit the community as a kind of “gift to the street,” benefiting the community. The estate section of Southampton typically has buildings that are set back and hidden by large and dense hedging and as such benefit no one except the owner.

This move is likely a preliminary strategy preceding efforts to make most of the village a historical district with debatable worth to those not within the estate section.

Robert B. Devinney

Southampton