Nope, we have a formula and I can go online to assessments to see what anyone else is paying. A lot is based on what houses are being sold at in each area. So it's not just the tax man it's the realestate markup/down along with all the stuff that the town has to build and maintain for everyone to enjoy (whether used or not by all). I also have a cousin in the department.
I pay hardly anything for land tax, so I'm a good old boy. The woodlot isn't really a swamp, but there are wetlands. It all grows wood. It could be solid mature cherry and oak and I wouldn't pay a cent more.

The dang rabbits have resorted to girdling all the pole sized oak I have, so that dream is shot. Oh no, we don't need coyotes.
