Homes and taxes

Commercial share

Business property is 8.7% of the FY2026 tax base, against 10.6% in FY2002 and 7.3% in FY2023.

Business share of the tax base
Commercial, industrial and personal
FY200210.6%
FY20039.0%
FY20048.8%
FY20058.1%
FY20067.7%
FY20077.7%
FY20087.9%
FY20099.2%
FY20109.5%
FY201110.3%
FY201210.0%
FY201310.2%
FY201410.1%
FY201510.3%
FY201610.0%
FY20179.6%
FY20189.5%
FY20199.5%
FY20209.3%
FY20219.0%
FY20228.9%
FY20237.3%
FY20248.3%
FY20258.5%
FY20268.7%

DLS assessed values by class, the share as certified each year.

1 · The facts

  • 8.7%

    business share of assessed value, FY2026

  • 10.6%

    the share in FY2002, the highest

  • 7.3%

    the share in FY2023, the lowest

  • $212,343,140

    commercial, industrial and personal property

  • $2,437,942,740

    assessed value of every class, FY2026

  • 23.3%

    rise in residential value in FY2023 (our arithmetic)

  • 39.5%

    rise in commercial and industrial value, FY2022–FY2026

  • 59.1%

    the same, FY2002–FY2022

  • 8 of 15

    compared towns with a larger business share

2 · What it shows

  1. 1

    In FY2023 residential value rose 23.3% and the business share fell to 7.3%.

  2. 2

    Commercial and industrial value rose 39.5% in four years, after 59.1% over the twenty before.

  3. 3

    8 of 15 compared towns have a larger business share than Lunenburg.

Business share of assessed value
Business share
Ayer28.44%
Littleton21.24%
Fitchburg18.42%
Leominster17.06%
Gardner15.15%
Lancaster12.34%
Westford9.56%
Shirley9.50%
Lunenburg8.71%
Townsend6.93%
Ashby5.74%
Stow5.29%
Pepperell5.17%
Bolton4.67%
Groton4.45%
Harvard3.86%

DLS assessed values by class. The towns are the set this project compares Lunenburg with.

Sources

What changed

Version 15 — updated September 20, 2026