Editor:
    Revaluation is a device to make the taxpayer think fairness is being introduced into a failed tax system. The property tax is an archaic taxing device that fails to recognize the individual’s ability to pay.
    The deficiency of this specific taxing device has been recognized for years in the state of Maine. There is a procedure for the taxpayer, based upon his income, to receive a tax rebate of some of his property taxes. The procedure has acquired the name “circuit breaker.” Last year in Kennebunkport, 15 percent of the resident property owners received an average payment of more than $700 in property tax rebates. Some individuals received the current maximum of $2,000. These are annual payments and be received each year. In the whole state of Maine it is estimated 200,000 households are qualified to receive a rebate. It is obvious that a system providing rebates to so many taxpayers is not well designed.
    Maine economists are advocating capping property taxes at 5 percent income. The governor and others have proposed capping valuations at existing values and only changing them upon sale of the property. Town officials also recognize the faults in the current system and are considering a local circuit breaker program. This would provide a modicum of relief but in turn requires raising everyone’s taxes to pay for it.
    These same officials want to spend $300,000 of taxpayer’s dollars to pay for this revaluation. According to the experts, two thirds of the taxpayers will not benefit from it. How all of this can be interpreted as introducing fairness is beyond me.
    If after revaluation is completed any taxpayer who believes his new valuation is unfair must take any challenge to the very selectmen who hire the revaluation company. If the selectmen’s judgment is considered unfair, the only course of appeal is to the county commissioners whose financial acumen has been shown wanting in recent months.
    With so many negatives and the possibility in the near future of relief the legislature I urge my fellow taxpayers to vote no on Question 2, revaluation, on Nov. 6.
Parker Dwelley
Kennebunkport