350 Mass Greater Franklin Node Meeting, Thursday, December 2, 7:00 PM

350 Mass Greater Franklin Node. Next Meeting: Thursday, December 2, 7:00 PM.

Hello to all once again from the 350 Mass Greater Franklin Node. Please mark your calendars for this week's Node meeting, Thursday, December 2, 7:00 PM. 

Zoom link for the meeting, December 2, 7:00 PM.

Join on Zoom
https://us02web.zoom.us/j/88924607755?pwd=bHl1empTRVFxYzdZUmVBSGl1Q0p3Zz09
Meeting ID: 889 2460 7755

Password: 350ma

Dial-in +1 646 876 9923

We welcome you to join us, whether or not you've attended previous meetings. We need to take action and keep up the pressure on elected officials in Washington and Boston, and on banks and insurers who enable fossil fuel infrastructure. We'll discuss opportunities to learn about the climate crisis, and strategies for change and ways to make our voices heard, collectively and individually.  

We are also pleased to share with you a message from climate champion Bill McKibben. Bill sent this endorsement of 350 Mass to encourage year-end donations, which are always welcome. But we hope you'll read it and consider many ways you can be involved in our climate fight, including participation in our organization and node. By the way, the photo in Bill's message shows members of our Greater Franklin Node in action.  

If you'd like to chat or meet with one of us, please reply to this email and we will find a time to explore with you how you can get involved in our multi-faceted organization. Our Greater Franklin Node wants to collaborate with groups and individuals from the region who share the same concerns, so all our cities and towns can benefit. Please join us to learn and contribute. 

Visit the 350 Mass website to learn about opportunities to add your voice for a just transition for a climate-safe world.  Sign up for updates. 

We'll send a meeting reminder on Thursday. Thanks for your participation and support.

Node Co-coordinators,

Carolyn Barthel

Ralph Halpern

Ralph Halpern

ralph.halpern@comcast.net

781-784-3839 (h)

339-203-5017 (c)

 

 

350 Mass Greater Franklin Node Meeting, Thursday, December 2, 7:00 PM

Franklin Police Dept. to Santa and Mrs. Claus for pictures on sat, Dec 4

*** SANTA IS COMING TO TOWN ***

Join us at the station this Saturday, December 4, 2021 from 9 AM - 12 PM and get your picture taken with Santa! 

Pictures are free but we're asking for donations of new and unwrapped toys to benefit our annual toy drive and the Santa Foundation. 

Shared from Twitter: https://t.co/ch8woluW72

Franklin Police Dept. to Santa and Mrs. Claus for pictures on sat, Dec 4

The Franklin Police Station is located at 911 Panther Way in Franklin.

"Whoever controls big data technologies will control the resources for development"

"The Most Powerful Data Broker in the World Is Winning the War Against the U.S."

"President Biden came away from his summit with China’s President Xi Jinping on Nov. 15 committed to prosecuting what he called “simple, straightforward competition” with China. Yet Beijing is already beating the United States and its allies in one crucial domain: data.

Data is the oil of the 21st century, the indispensable resource that will fuel artificial-intelligence algorithms, economic strength and national power. The wellspring of this data is all of us: our health records and genetic sequences, our online habits, the supply chain flows of our businesses, the terabytes of imagery guzzled by phones, drones and autonomous cars.

The competition for global influence in the 21st century will require protecting and harnessing this data to achieve commercial, technological and military advantages. So far, China is winning, and the West is barely even engaged."

Continue reading the article online (subscription maybe required)

https://www.nytimes.com/2021/11/30/opinion/xi-jinping-china-us-data-war.html

Illustration by Alvaro Dominguez; Photographs by Alessandra Benedetti - Corbis, MEHAU KULYK/SCIENCE PHOTO LIBRARY, and Peter Dazeley via Getty Images

Boston Globe: "A local disinformation researcher breaks down what to know" and News Literacy Project provides guidance on what to do

"When does online disinformation cross a line from mostly innocuous to harmful to others? A Boston-based researcher who studies disinformation and misinformation sought to break it down in a chart that rocketed across the Internet last week, offering clarity to readers in an age when new conspiracy theories seem to pop up all the time.

The chart, which was retweeted more than 18,000 times, is organized to convey both an increasing detachment from reality and threat level, with the top grouping largely rooted in antisemitic views, its creator, Abbie Richards said. She emphasized that her design is “just one of many conspiracy theory frameworks.”

In the time since Richards first designed her framework for understanding conspiracies and conspiracy theories, monumental events like the 2020 presidential election had not yet taken place nor had the coronavirus pandemic become as deeply intertwined with daily life."

Continue reading the article online (subscription maybe required)

https://www.bostonglobe.com/2021/11/29/metro/this-chart-conspiracy-theories-has-gone-viral-freebritney-qanon-local-disinformation-researcher-breaks-down-what-know/

The original tweet by Abbie with the updated chart

https://twitter.com/abbieasr/status/1462953203067240450

Conveniently, the News Literacy Project (https://twitter.com/NewsLitProject/) has an infographic on how to deal with someone on this misinformation front:

"How can you speak up to someone who's shared misinformation without starting a showdown or turning them off? Check out our infographic ⤵️

#NewsLiteracyNow https://t.co/MIvUQkmucg"

Shared from Twitter: https://twitter.com/NewsLitProject/status/1465690193327968256

The 2021 version of the Conspiracy Chart.ABBIE RICHARDS

News Literacy Project infographic

CommonWealth Magazine: "Baker says deal coming ‘soon’ on universal vaccine proof"

"GOV. CHARLIE BAKER said Monday that a deal could be reached “soon” with a number of other states to create a scannable code that could be used to prove someone has been vaccinated. 

“We’ve been working with a bunch of other states, 15 to 20 of them, to try to create a single QR code that can be used for all sorts of things where people may choose to require a vaccine,” Baker said in an interview on Boston Public Radio with hosts Jim Braude and Margery Eagan. 

The comments on GBH radio reflect a shift on the topic from Baker’s tone six months ago, amid a pandemic landscape that has changed significantly since then. 

When Baker was asked in April 2021 whether Massachusetts would create a COVID vaccine passport – a way of proving someone had been vaccinated – Baker said he wasn’t looking at it. Baker brushed aside the idea of “having a conversation about creating a barrier before people have even had an opportunity to be eligible to be vaccinated” at that point, saying, “let’s focus on getting people vaccinated.” Today, vaccines are widely available, yet the pandemic continues to spread, and a growing number of businesses and industries, including state government, are imposing vaccine mandates. "

https://commonwealthmagazine.org/health/baker-says-deal-coming-soon-on-universal-vaccine-proof/ 

Yes, this is good. A consortium of how ever many states is better than going alone. This is going to be here for a while, let's get the infrastructure in place to do this and properly do this.

The Boston Globe reports on the same radio conversation with the Governor where this was revealed  https://www.bostonglobe.com/2021/11/30/metro/digital-vaccine-passports-may-soon-be-coming-mass-baker-says/

And a clarification from Gov Baker on what he is for and what he is not

https://commonwealthmagazine.org/health-care/baker-clarifies-stance-on-vaccine-qr-codes/

Massachusetts Governor Charlie Baker.ELISE AMENDOLA/ASSOCIATED PRESS

MIAA updates on the State Football Tournament games

MIAA Updates on Football Tournament

‼️ Updated #MIAA Football State Tournament Schedule.. games now Wed - Thurs - Fri this week #gameonMIAA #OneTeamOneMIAA

👀read below https://t.co/6SlI3fzVUh

Shared from Twitter:  https://twitter.com/MIAA033/status/1465431048041418762

And equally important "Know before you go!" information from MIAA

Shared from Twitter: https://twitter.com/MIAA033/status/1465727381772148736

MIAA updates on the State Football Tournament games

Franklin Matters Leaving Facebook collection (not going away, just leaving Facebook)

The collection of posts alerting to the removal of the Franklin Matters Facebook page effective Nov 30, 2021. 

We're not going away, just leaving Facebook and its corrupt business environment behind. 

Nov 3, 2021
https://www.franklinmatters.org/2021/11/franklin-matters-is-leaving-facebook.html

Nov 5, 2021

https://www.franklinmatters.org/2021/11/franklin-matters-is-leaving-facebook_091766810.html

seven tweets atwitter

six ways to remain in the know

five meetings reported on

four info sessions scheduled

three more reminders

two Talk Franklin sessions a month

one daily newsletter

Nov 23, 2021

https://www.franklinmatters.org/2021/11/on-seventh-day-before-leaving-facebook.html

Nov 24, 2021

https://www.franklinmatters.org/2021/11/on-sixth-day-before-leaving-facebook-my.html

Nov 25, 2021

https://www.franklinmatters.org/2021/11/on-fifth-day-before-leaving-facebook-my.html

Nov 26, 2021

https://www.franklinmatters.org/2021/11/on-fourth-day-before-leaving-facebook.html

Nov 27, 2021

https://www.franklinmatters.org/2021/11/on-third-day-before-leaving-facebook-my.html

Nov 28, 2021

https://www.franklinmatters.org/2021/11/on-second-day-before-leaving-facebook.html

Nov 29, 2021

https://www.franklinmatters.org/2021/11/on-last-day-before-leaving-facebook-my.html

Franklin Matters Leaving Facebook collection (not going away, just leaving Facebook)

Tri-County Students Work to Prevent Elder Fraud

Juniors from the Legal and Protective Service Program Present to Local Seniors

Students from the class of 2023 in the Legal and Protective Services Career Program at Tri-County RVTHS are bringing important public safety presentations to several local area senior citizen centers. The presentations are focused on how to prevent scams and fraudulent practices that target the elderly and become more prevalent during the holiday season.

These presentations will help seniors learn how to identify and respond to scammers. The students aim to prevent the elderly community members from falling victim to illegal practices that could drain their savings, endanger, or frighten them. The students enrolled in the Legal and Protective Services Program independently researched the information in their presentations, including interviewing local law enforcement officers. 

Topics include Phishing & Identity Theft, IRS, romantic/companionship, sweepstakes, charity, funeral, and grandparent scams. According to the local law enforcement agencies, scams like this are prevalent, and residents of the immediate communities have been scammed out of tens of thousands of dollars.

Through research, the students recognized that scammers rely on strong emotions to catch their victims off guard. They will emotionally manipulate their victims through fear, intimidation, excitement, exhaustion, sympathy, guilt, grief, embarrassment, and love. This manipulation keeps intelligent, rational people from making sound financial decisions. Victims of financial scams rarely recover the money they lose and it can take years for victims of identity theft to undo the damage. 

After the first presentation in Franklin, an attendee expressed how grateful she was that these presentations were being provided to the community. After losing her husband several years ago, she fell victim to a scam and understands first-hand how real and cruel these scammers are. 

Elder Fraud Presentations will be held at the following locations: Walpole COA on 12/2 at 1pm, Attleboro COA on 12/14 at 12:30pm, and Wrentham COA on 12/16 at 9:30am. If you would like to have an elder fraud presentation in your area, please contact Brenna Ferrick.

 

presentation in Franklin

The students in the photo in front of the Franklin Senior Center are (L to R) Emma Feeley (Plainville), Ben Bryson (Franklin), Jack Campbell (Walpole), Sophia Rodriguez (Blackstone), Jack Gagliani (Medway), Sabra Flanagan (Franklin), Samantha Bourque (Seekonk), Emily DeLuca (Bellingham), Tyler Gardner (Milford), Grace Crowell (Millis), Ava Cavallaro (Bellingham), Hayden Briggs (Medway), Tyler Girouard (Millis), Hailey Tichner (Medfield).

outside the Franklin Senior Center

St Mary's Women's Faith Formation - Dec 11 at 9:30 AM

Please join the  St. Mary's Women's Faith Formation group on December 11th from 9:30 - 10:30 AM as we welcome Fr. Carl Chudy from the Fatima Shrine in Holliston.  Fr. Chudy will be speaking about Prayers in a Secular environment.  

We are extending an invitation to all women to join us via Zoom. Please email Deacon Guy (deaconguy@stmarysfranklin.org) if you are interested in the  Zoom link contact information.  

https://www.stmarysfranklin.org/womens-faith-formation

 

St Mary's Women's Faith Formation - Dec 11 at 9:30 AM

FHS' Steel selected as All Star, O'Brien selected as Honorable Mention for Hockomock League Golf

Here are the FHS athletes selected for recognition by the Hockomock League coaches. Links to the full listing of Hockomock athletes are provided.

Below are the official 2021 Hockomock League Golf All Stars, selected by the coaches in the league.

HOCKOMOCK LEAGUE MVP
Mike Matheson, King Philip

HOCKOMOCK LEAGUE ALL STARS
Corey Steel, Franklin

Honorable Mentions
Tyler O’Brien, Franklin

For the complete Hockomock League listing

https://hockomocksports.com/2021-hockomock-league-golf-all-stars/

FHS Panthers

2021 - Franklin Turkey Trot 5K Results | Second Wind Timing

Catching up to share the results of the Franklin Turkey Trot held on Thanksgiving morning. Over 600 pre-registered, more did so the day of the Trot, and almost 600 finished either running or walking (as I did).

On this #Giving Tuesday donations to the Franklin Food Pantry as welcomed!

Results ->  https://www.secondwindtiming.com/result-page/?id=187004#1_7AAEAD

PDF version of the results can be found ->  https://drive.google.com/file/d/1A9X4qibb_5lz2lZe59RNM3_MJEI9GinY/view?usp=sharing

Donate to the Food Pantry online here ->   https://interland3.donorperfect.net/weblink/weblink.aspx?name=E188424&id=6

2021 - Franklin Turkey Trot 5K Results | Second Wind Timing

Charles Harrington scheduled for the Second Sunday Speaker Series - Dec 12

 Franklin native Charles Harrington joins us Sunday, December 12 to discuss his book A Contemplative Life: Essays and musings from the last of the Baby Boomers. Available at Amazon.

Charlie grew up in Franklin, attended St. Mary School, and was the middle child in the large Harrington family with four older brothers and four younger sisters. One reviewer writes: “Harrington is a talented story-teller and writes about his childhood, romances, addiction and losses to inspire readers to learn from his experiences. He includes personal letters, photographs and poems that make his stories come alive. Readers can relate to his experiences and reflect on what he learned from them.

We are excited to welcome Charlie back home and have him discuss his book, reflect on his life and share his memories of Franklin. 

We hope you will join us for this next chapter in our monthly Second Sunday Speaker Series. Doors open at 1:00 PM, admission is free, and the presentation will start at 1:15. 

Please bring a non-perishable item for the Franklin Food Pantry. 

Second Sunday Speaker Series - Dec 12 - Charles Harrington

Franklin, MA School Committee meeting - 11/23/21 - audio in two parts

FM #667-668 = This is the Franklin Matters radio show, number 667-668 in the series. 

This session of the radio show shares the Franklin, MA School Committee meeting held on Tuesday, November 23, 2021.

The meeting was conducted in a hybrid format: the School Committee members were in the Council Chambers along with some of the public, other members of the public joined via conference bridge, all to adhere to the ‘social distancing’ requirements of this pandemic period.

The recording of the public meeting runs two hours and fifteen minutes. The School Committee enters Executive Session (for approx. 45 minutes) and returns to the public meeting for about 1 minute before closing the meeting. 

I split the meeting into two segments:

• Part 1 - covers the opening, Superintendent’s Report and the MCAS presentation (~1 hour 7 mins)  https://player.captivate.fm/episode/9dd47a52-af7f-4d5f-8207-9fd5fd2fa1f8

• Part 2 - covers the Discussion Action items, the Discussion Only items, the consent agenda, through to the entry to Executive Session, from which they did return to open meeting (~ 1 hour and 8 mins) https://player.captivate.fm/episode/45ad92d0-1c23-4a65-b3d1-b437fc5ba5dc

 

Links to the meeting agenda and associated documents released for this meeting are included in the show notes. The link to my notes taken during the meeting is also provided.

Let’s listen to this segment of the School Committee meeting Nov 23, 2021

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School Committee Meeting packet folder ->  https://franklinps.net/district/meeting-packets/pages/november-23-2021-school-committee-meeting-packet…  

Meeting agenda doc ->  https://franklinps.net/sites/g/files/vyhlif4431/f/uploads/scagenda_11-23-21.pdf…   

My notes captured during the meeting

https://www.franklinmatters.org/2021/11/recap-school-committee-hears-update-on.html 

--------------

We are now producing this in collaboration with Franklin.TV and Franklin Public Radio (wfpr.fm) or 102.9 on the Franklin area radio dial.  

This podcast is my public service effort for Franklin but we can't do it alone. We can always use your help.

 

How can you help?

• If you can use the information that you find here, please tell your friends and neighbors

• If you don't like something here, please let me know

Through this feedback loop we can continue to make improvements. I thank you for listening.

For additional information, please visit Franklinmatters.org/ or www.franklin.news/

If you have questions or comments you can reach me directly at shersteve @ gmail dot com

The music for the intro and exit was provided by Michael Clark and the group "East of Shirley". The piece is titled "Ernesto, manana"  c. Michael Clark & Tintype Tunes, 2008 and used with their permission.

I hope you enjoy!

------------------

You can also subscribe and listen to Franklin Matters audio on iTunes or your favorite podcast app; search in "podcasts" for "Franklin Matters"

 

Franklin, MA School Committee meeting - 11/23/21 - audio in two parts

20 Reasons to Not Implement a Dual Tax Rate

20 Reasons to Not Implement a Dual Tax Rate

The issue of whether or not to have a dual tax rate is extremely complex, and can be deceptive. Unfortunately, the way a business is taxed is integrally different from the way a resident is taxed, which results, in itself, in a great deal of confusion. Many proponents do not have all the data needed to be fully informed concerning the long term (and often negative) effects a dual tax rate could consequently have on our local economy and home real estate values. The perception of immediate tax relief to homeowners often overshadows the true downwardly spiraling “ripple effect” such a move typically has on the local economy over time.

The United Regional Chamber of Commerce ask that you help us in our efforts to educate residents and businesses alike concerning the impact of a dual tax rate by reading the attached, which is a partial listing of the some of the many reasons why a dual tax rate would be a very bad idea in Franklin.

1. 
   
   A dual tax rate raises no additional money for essential Town services. NONE WHATSOEVER. The total tax levy in any city or town in Massachusetts is set by “Proposition 2 ½” regulations and the level of new growth in a town. Again, the total amount of overall tax dollars raised does not change in any way under a dual tax rate system.
2. 
   
   When property valuations increase overall, the dollar tax rate is lowered. Noting an often increasing valuation every three years, residents can become fearful that their overall tax bills will increase dramatically and in proportion to the amount their assessed value has been raised. However, this is not the case. The tax rate is, of necessity, lowered when this happens, as a direct result of the higher valuations, due to a fixed set total tax levy end amount. Indeed, in the last fifteen years in Franklin, the real value of the average single-family home in Town has more than doubled (from $175,000 to 385,000, or about 200%). Yet the tax bill of the average single-family homeowner has only increased by about 50% (from $2,406 to $3,530).
3. 
   
   Of 351 cities and towns in Massachusetts, only about 100 or so, at any given time, have a dual tax rate in effect. There are many reasons why less than 30% of towns and cities in the state opt for a dual tax rate, some of which are detailed here.

4. 
   
   There is a known statistical ratio of number of for profit businesses to number of taxable residential units that should trigger a close look at whether a dual tax rate starts to make sense or not for a certain community, which is 30% business to 70% residential. Only if a town has reached the well-documented 30% level, and has among its major business taxpayers businesses that are difficult to move - such as power plants, or vast shopping malls - only then does it make sense to consider a dual tax rate. Franklin meets neither of these criteria.
5. 
   
   The current tax system is already neither fair nor equitable for businesses, for businesses pay toward such items as the Town’s school system and trash pick-up services, which they do not use. Residents have always received a greater value, dollar for dollar, from their tax payments, and still do so even now. Going to a dual tax classification system would further increase the inequity, would be a great injustice, and additionally continue to skew the ratio of payments made to services and benefits received.
6. 
   
   Under a dual tax rate system, because there is a ratio of approximately 80 homeowners per every 20 businesses in Franklin, homeowners would only see a small decrease in their taxes, whereas businesses would see a raise of some four times that, due to the 4 to 1 ratio.
7. 
   
   Over time, a dual tax rate may well decrease the amount of money available to the municipality for essential Town services, because it is a strong disincentive to local economic development, which is the real backbone of the overall tax base.
8. 
   
   Almost all local professionals and businesses have already suffered greatly from the poor economy nation-wide.
9. 
   
   Businesses and professionals have many costs of doing business that are invisible to the consumers, such as ever-increasing insurances costs (for property, errors and emissions, and health insurance coverage); licensing fees; innumerable additional taxes and fees; etc., on all levels, town, state and federal.
10. 
    
    In fact, Massachusetts is now known as one of the worst states, and many say the worst state, to do business in within the nation.
11. 
    
    If you look around Town, you will see many underutilized buildings and vacancies in our office parks and our Downtown; vacancies that are often of a long-term nature. You do not, however, see many houses vacant for long; houses turn over relatively quickly in Franklin, despite higher home values.
12. 
    
    A split tax rate is a significant sign to new and existing businesses that a Town is not “business-friendly”. It is often one of the first, if not the first, question that new businesses ask when looking to locate in a particular town.
13. 
    
    Conversely, a split tax rate is also an incentive to build more residential homes in a Town, which further increases the demands and burdens on a Town’s resources, such as the schools; whereas business growth adds to the tax base without utilizing a lot of these already limited resources. Overcrowding of schools is only one impact, although one of the most visible, of adding more homes in a town.

14. 
    
    Franklin does not face competition solely from other in-state communities to attract and retain necessary professionals, businesses and retail operations. In fact, many states in the country “court” our existing businesses and offer special incentives for them to relocate there. Furthermore, many businesses are moving entirely to other countries, whose governments are also courting them, such as Mexico, India or many of the Asian nations, where the cost of labor and other normal costs of doing business are so much lower. It is a fallacy to think that companies cannot or will not “jump ship”. They have and will.
15. 
    
    Some 80% of U.S. businesses are considered “small” businesses. Over 85% of United Chamber of Commerce members have five employees or fewer; and many are family run. Yet, because of triple-net leasing, unless a business or professional owns their own building (and most do not) they would most likely not be exempted from paying the burden of an increased dual tax rate under a split tax system. Also, even If they do own their own building, but do not solely occupy it, or do not meet other strict requirements, they might well have to pay the higher tax rate. The often cited “exemption for small business” - sometimes mentioned by proponents of a dual tax structure as a panacea for smaller businesses - goes only to those who meet certain low numbers of employees or low business values.
16. 
    
    Going to a dual tax rate can initiate a viscous cycle. Because business taxes are based differently from residential taxes (which are based on real estate property values), when the value of a business goes down – which it often does because of a higher tax rate – the commercial/industrial property tax base itself erodes, resulting in less and less tax dollars emanating from businesses. It is important to note that due to the nature of the commercial tax structure - which is mandated by law - the real value of the very entity that the commercial taxes are determined by often then decreases, and can continue to decrease, each year under a split tax rate system. As the overall commercial tax base erodes, it is entirely possible that the entire tax base could slowly erode with it, yet the need for critical municipal services, including police, fire and school departments, is still strong. Ultimately, home values can suffer over the long term, as a town becomes known as a less desirable place to live. While a dual tax format may seem as though it is a good way to temporarily “spread the pain” or “soften the blow” of increasing residential taxes, in the long term, it generally is not.
17. 
    
    Families in Franklin utilize local stores, businesses or professionals, who could then be forced to increase their pricing of goods and services to help combat their payment of any extra taxes. Town residents, in turn, would then pay more for these items. Ironically, the cost of these goods or services often has no tax deductibility, whereas property taxes do.
18. 
    
    Many area families are employed by local businesses, and employees suffer when their employer suffers, usually through loss of income and/or benefits.
19. 
    
    The vast number of local companies contribute greatly to our local youth and civic programs currently. Yet, when they are struggling to exist, they often cannot afford to give generously; and, if they are out of business, or have moved out of town, they will not be here to give anything at all.

20. 
    
    Assessed real estate values have escalated only because the true worth of residential property values in Town have escalated sharply. Home equity is a real and viable asset to homeowners, and companies doing business in our Town should not be penalized because of this; the values of their businesses have traditionally not gone up in times of a sluggish national marketplace, but rather down.

Thanks to Jack Lank, President of the United Regional Chamber of Commerce for confirming that while the numbers referenced may have changed since this was first shared here (2007), the arguments are still what he uses in conversation on this topic today. 

United Regional web page -> https://unitedregionalchamber.org/

Original post here -> https://www.franklinmatters.org/2007/12/20-reasons-to-not-implement-dual-tax.html

Tax Classification hearing info ->    https://www.franklinma.gov/sites/g/files/vyhlif6896/f/uploads/6._tax_classification.pdf

The Franklin Matters view on the tax rate data ->

https://www.franklinmatters.org/2021/11/franklin-ma-fy-2022-tax-rate.html