Home / VOL. VII NO. 18 10/15/2026 / Residential Tax Exemption (RTE)

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Residential Tax Exemption (RTE)

RTE has been debated annually for years. To reduce the two sides to two sentences (perhaps unfairly): one side saw it as an aid to locals who have a lower income than the second homeowners and can less easily afford rising taxes; the opposition saw it as unfair to second homeowners.

White acknowledged the unpopularity, but fashioned it as a protection of the working class living in GB that is needed by the second homeowners (plumbers, electricians, gardeners, house cleaners and house sitters, etc.) When he served as a Stockbridge Select Board member, he described RTE as a way to encourage growth of the younger population in a village where the median age is 65.

Editor’s note: Over the last decade, through experiment, we have seen that shared services work only when applied carefully in selected areas.

RTE is not popular with voters, however, it can work when it hits the sweet spot. That is, when the population reaches 60/40. When 60% of the population of a municipality are second homeowners and 40% are full-time residents, then it seems to work with some advantage to residents and very little burden to second homeowners. The sweet spot allows it to work for everyone as a revenue collector but does not do anything else. It does not fully protect the working class from income disparity nor does it encourage first-time homeowners to buy. RTE does offer a measure of relief for current homeowners without overly burdening second homeowners.

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