As Sharon looks toward budget hearings next month, the town’s financial position remains similar to the last three years, according finance director William Fowler. But he added that the budget has gotten a little tighter in each of those years. Knowing that property taxes are higher in Sharon than in some other communities, officials have drawn on free cash and reserve funds to hold taxes down, according to Fowler. Department of Revenue data show that among 11 communities with populations between 17,300 and 17,900, Sharon has the second-highest residential tax rate and third-highest average single-family house tax bill for this fiscal year. Sharon’s AA credit rating remains the same this year, and comments from the rating agency sounded more encouraging than in the past, Fowler said, partly because the town has excess capacity to raise taxes.