Category Archives: Financial

Virus legislation – re ATM & budget issues

Legislation the Gov. filed this AM, that Assistant Town Admiistrator Nick Milano says is expected to be passed by the House today, allowing for postponement of our annual town meeting and municipal relief with respect to our impending budget issues –


Final budget #s from state

Division of Local Services (DLS) of the Massachusetts Department of Revenue has released the final state aid amounts based on the recently passed and signed state budget.

Our total state aid monies are up about $130,000 over the $7,822,174 received last year.


MA Department of Revenue Division of Local Services Final Municipal Cherry Sheet Estimates Data current as of 07/26/2018 C.S. 1-ER Commonwealth of Massachusetts Department of Revenue FY2020 NOTICE TO ASSESSORS OF ESTIMATED RECEIPTS General Laws, Chapter 58, Section 25A Medfield A. EDUCATION Distributions and Reimbursements Chapter 70 6,288,744 School Transportation 0 Charter Tuition Reimbursement 0 Smart Growth School Reimbursement 0 Offset Items - Reserve for Direct Expenditure: School Choice Receiving Tuition 0 Sub-Total, All Education Items: 6,288,744 B. GENERAL GOVERNMENT: Distributions and Reimbursements Unrestricted General Government Aid 1,539,280 Local Share of Racing Taxes 0 Regional Public Libraries 0 Urban Revitalization 0 Veterans Benefits 17,234 Exemp: VBS and Elderly 42,087 State Owned Land 47,799 Offset Items - Reserve for Direct Expenditure: Public Libraries 17,504 Sub-Total, All General Government: 1,663,904 C. TOTAL ESTIMATED RECEIPTS: 7,952,648 C.S. 1-ER Commonwealth of Massachusetts Department of Revenue FY2020 NOTICE TO ASSESSORS OF ESTIMATED CHARGES General Laws, Chapter 59, Section 21 Medfield A. COUNTY ASSESSMENTS: County Tax 118,917 Suffolk County Retirement 0 Essex County Reg Comm Center 0 Sub-Total, County Assessments: 118,917 B. STATE ASSESSMENTS AND CHARGES: Retired Teachers Health Insurance 0 Mosquito Control Projects 67,021 Air Pollution Districts 4,845 Metropolitan Area Planning Council 6,810 Old Colony Planning Council 0 RMV Non-Renewal Surcharge 5,060 Sub-Total, State Assessments: 83,736 C. TRANSPORTATION AUTHORITIES: MBTA 288,069 Boston Metro. Transit District 0 Regional Transit 0 Sub-Total, Transportation Assessments: 288,069 D. ANNUAL CHARGES AGAINST RECEIPTS: Multi-Year Repayment Program 309,996 Special Education 3,760 STRAP Repayments 0 Sub-Total, Annual Charges Against Receipts: 313,756 E. TUITION ASSESSMENTS: School Choice Sending Tuition 45,620 Charter School Sending Tuition 0 Sub-Total, Tuition Assessments: 45,620 F. TOTAL ESTIMATED CHARGES: 850,09820190731-cherry sheet-MuniFinalBudget175_2020_Page_2

Budget calendar

At the select board meeting on 6/4/19, Town Administrator Kristine Trierweiler distributed her draft calendar for the budget cycle for this coming year.  This was music to my ears, as the sort of structure I have hoped to see for quite some time.  I have inserted the calendar below and here via a link if you instead want a PDF –  20190604-Kristine Trierweiler-budget calendar

This is the sort of institutionalizing of a structure for the town government that we have been needing, so that all residents can understand how and when we make the sausages, and I am looking forward to more such protocols being implemented.

FY2021 B~dget Planning Calendar DRAFT • Month Due By Responsible Event TA Town Administ rator June 6/1/ 2019 ACC Preliminary Audit Begins BOS Board of Selectmen 6/4/2019 BOS Regular BOS Meeting we Warrant Committee 6/12/2019 DH Mont ly Department Head Meeting TC Treasurer/Collector 6/15/2019 ASR Annual Preliminary Commitment ASR Assessors 6/17/2019 we Final Meeting to vote RFT/Appropriation Transfers ACC Accounting 6/18/2019 BOS Regular BOS Meeting CBC Capital Budget Committee 6/30/2019 DH Submit Capital Budget Requests sc School Committee 6/30/2019 T/C Prelinary Tax Bills Q1 for RE/Personal Property Mailed DH Department Heads 6/30/2019 ACC Close of the FY19 Budget Year 6/30/2019 ACC Close Overlay Surplus t o Free Cash July 7/1/2019 All Sta rt of FY2020 7/9/2019 BOS Regular BOS Meeting 7/10/2019 DH Monthly Department Head Meeting 7/23/2019 BOS Regular BOS Meeting 7/23/2019 BOS Town Administrat or Evaluation 7/31/2019 BOS Identify Goals for FY21 Budget 7/31/2019 BOS Annual Committee Appointments BiWeekly CBC Capit al Budget Review August 8/1/2019 TC Quarter #1 RE Tax Bills Due 8/13/2019 BOS Regular BOS Meeting 8/27/ 2019 BOS Regular BOS Meeting 8/30/2019 CBC Capit al Budget Recommendations and Development of 5 Year Plan 8/ 27/2019 TA End of FY2020 Budget Review20190604-Kristine Trierweiler-budget calendar_Page_220190604-Kristine Trierweiler-budget calendar_Page_3

Property tax relief for seniors


Many towns are now providing some property taxes relief for seniors.  I think Sudbury was the first to initiate doing so and got special legislation to allow the town to help its economically more needy seniors by shifting part of their taxes to the rest of the residents.

At the Massachusetts Selectmen Association meeting I attended Saturday I spoke with Jonathan, a Wakefield Select board member (it is a 7 member board), learned they are doing so too, and he got me information on their program from their Assessor (copy attached below).

First, below are my notes from when I spoke with the Sudbury Assessor and got its system.  This is their PowerPoint from their town meeting:  2018 ATM Article 15 Senior Means Tested Exemption Presentation


Telephone call to Cynthia Gerry, Assessor – | (978) 639 – 3393
a. 2012 special legislation
b. Renewed a couple of times
c. In place through FY21
d. Senior means program
e. Linked to circuit breaker
f. Long time resident who qualify for circuit breaker can qualify for property tax relief
g. Well received
h. FY14 was first year
i. Average of about 110 applicants
j. Not funded by overlay, so residential exemption funded
k. Benefit cap was at 0.5% of total levy
l. The Board of Selectmen can increase it to 1%, but have not gone that high
m. $400K last year, about 0.5%
n. Pay about 10% of circuit breaker income plus 10% of circuit breaker income
o. Asset component to legislation, but vague and up to the board of assessors to use
i. No set limit
ii. Do get a financial statement
p. Deferral of RE taxes
i. Age 60
ii. Income matches circuit breaker ($86K)
iii. 2% rate
iv. Mortgage companies will not agree, as town becomes first lien holder
q. She will email me info


Second, this is the email from the Assessor for Wakefield, who appears to also be the Asessor for Reading, describing his program  –


Hey Pete and Jonathan,


Yup, I did this in Reading and we’re going to do it in Wakefield.  I can’t count the number of friends and colleagues that have reached out to me on this important topic.


Reading plan is simple:


Senior must receive the Senior Circuit Breaker Income Tax Credit.  Pls see state guidelines.

Senior is 65 and co-applicant at least 60

Own and occupy home in the town for 10 years.

No other significant assets (tough to define as it’s one of those ‘I’l know it when I see it’ things, second home, etc)


In Reading, the benefit is anywhere from 50% to 200% of their CB credit.

Cost is shifted onto the Residential class of property


Wakefield is similar except that the credit is simply a 100% match.  No disrespect intended but politics and taxes don’t mix


My models rely on receipt of the CB Credit.  I did this because it’s already a state sponsored means test.  Any changes like house value, assets, etc. would result in a local means test like a couple of towns have.  I have about 650 people that receive the CB credit in each town.  In Reading for FY 2018 195 applied and 183 were approved at 200% relief but, too much relief has an unintended consequence whereby some folks lost their CB credit the following year.  FY 2019 Reading did 150% and 177 received it. I anticipate more folks being eligible for Fy 2020.  Moreover, since it involves a shift in the tax rate, the application time is the month of August to allow me enough time for tax rate computation.


Hope this helps and feel free to email any further questions that you may have.





How do we compare?

This is from the Division of Local Services (DLS) e-newsletter.  USE THE LINK BELOW TO COMPARE TOWNS – I just learned that the per capita income in Weston is $351K, which makes me want to move there and have a big family –


Databank Highlight of the Month: Updated Community Comparison Report
Donnette Benvenuto – Municipal Databank

The new and improved Community Comparison Report is now up and running. It can be found on the front page of the Municipal Databank. If you have used this report in the past, you will be in for a treat. The updated report is sleek, streamlined and very user friendly. Still drawing on 65 data elements, each of the seven easily accessible tabs on the top of the page pulls the information from multiple data sources onto one page. This provides a snapshot of your data removing the often tedious task of scrolling and scrolling found on the old report.

Using any of the 12 different search criteria on each heading refines your search across all the tabs. If you are looking to see what communities with a population between 30,000 and 50,000 with an annual budget between $50 million and $90 million, you just enter that criteria and it will carry over to each tab. Since the search criteria carries over, the Community Comparison report essentially does the work for you.

In the report you can quickly extract the most current available comparative municipal finance and demographic data for multiple communities, it eliminates the frustrating task of opening numerous spreadsheets to sort, cut and paste data to compare. A simple click and you can download your information into Excel. Please contact us if you need any help using the application

MMA on budget in Senate

The Senate actually seems more willing than the House to look at the revenue side of the equation, and seek out new revenue.



Please Call Your Senators Today and Ask them to Support Key Municipal and School Aid Priorities!


May 1, 2019


Dear Osler Peterson,


Now that the House of Representatives has adopted their proposed fiscal 2020 state budget, all attention has turned to the Senate. The Senate Ways & Means Committee is developing a separate spending plan, and we expect to see a Senate budget committee recommendation within the next two weeks. This is the time to call your Senators to emphasize the importance of full funding for municipal and school aid priorities!


This is a great time to check in with your Senators – so that you can ask your Senators to contact the budget committee before the Senate Ways & Means budget is released. After the budget is released, Senators will be scrambling to file amendments, and then the debate will occur during a whirlwind of activity over 3 or 4 days.


The MMA testified at the joint House and Senate Ways & Means Committee’s budget hearing in Fall River on March 18, and our budget testimony provides excellent talking points on the major municipal and school aid priorities.


Please click here to read a copy of MMA’s budget testimony


Please click here to read MMA’s article summarizing the changes made by Representatives during last week’s House budget debate


Please talk to your Senators about these budget accounts and any others that might be a local priority.


Last year, there were almost 1,200 proposed amendments filed when the Senate debated the budget. The Senate Ways & Means recommendation may not be the last word on the Senate spending plan, but individual Senators will have their greatest influence from now through the end of the floor debate. That’s why it is so important for you to contact them now to discuss the budget items that matter most to you.


Here are some of the priority highlights to discuss:


UNRESTRICTED GENERAL GOVERNMENT AID (UGGA) – Ask your Senators to fund the UGGA account at $1.13 billion, which would provide an increase of $29.7 million, or 2.7 percent, consistent with the “consensus” state tax revenue growth forecast. The House and Governor’s budgets do this.


REFORMING AND INCREASING PUBLIC SCHOOL FUNDING – There are a number of Chapter 70 funding issues:


  • Ask your Senators to implement the consensus Foundation Budget Review Commission reforms, including funding for employee benefits, special education costs, low-income students, and English Language Learners (the House provides a $218 million increase to Chapter 70, while the Governor is proposing a $200 million increase.)


  • Ask your Senators to end the damage caused by the flawed charter school finance system (the House is proposing $23 million more for charter school reimbursements, which is $7 million more than the Governor’s budget, but still far below full funding), and ask for a permanent solution, such as a cap on Chapter 70 diversions to charter schools, in the separate education finance bill that will be debated later in the session.


  • Ask your Senators for adequate minimum aid of $100 per student (the House is proposing $30 per student, and the Governor is offering $20 per student), so that no community is left behind, and all districts receive an adequate increase.


  • Ask your Senators to add funding to address the unique challenges facing rural schools, especially those with declining enrollment.


SPECIAL EDUCATION CIRCUIT BREAKER – Ask your Senators to support full funding of the Special Education Circuit Breaker Program. (The House underfunds this account by approximately $15 million, while the Governor’s budget is $20 million short.)


STUDENT TRANSPORTATION REIMBURSEMENTS – Ask your Senators to support full funding for: 1) reimbursements to regional school districts; 2) the transportation of homeless students under the McKinney-Vento program; and 3) transporting out-of-district vocational students.


PAYMENTS IN LIEU OF TAXES (PILOT) – Ask your Senators to support increased funding for the Commonwealth’s obligations and commitments to the program for Payments in Lieu of Taxes for state-owned land (PILOT), at a minimum including funds to hold communities harmless from changes in property valuation.


Please Call Your Senators Today to Support Municipal and School Accounts!


Thank You Very Much!!

Town Meeting Monday – 7PM

From the Moderator, Scott McDermott – NB starts at 7PM, not 7:30

2019 ANNUAL TOWN MEETING INVITATION Friends and neighbors: When spring comes to Medfield, it becomes my pleasure to invite you to attend our Annual Town Meeting next Monday evening, April 29, 2019 at 7:00pm at the Amos Clark Kingsbury High School gymnasium. Please note that 7:00pm is our new starting time. I encourage all voters to come to Town Meeting. Together we are the legislative branch. Our collective determinations next Monday continue to set the course of Medfield’s future. Our votes become local laws and regulations; the budgets approved will determine the town’s operating and capital expenditures. I’m pleased to report, compared to the last three years, the coming Town Meeting will consider a significantly smaller agenda of warrant articles. It should be a very straight- forward evening conducting the town’s business. . Thank you for your consideration of this invitation. I hope to see many of you. May we all have a great spring and summer here in our special spot on the east bank of the Charles River. All the best, Scott Scott F. McDermott Town Moderator TOWN OF MEDFIELD Scott F. McDermott Town Moderator I encourage you to review the Report on the Warrant recently mailed to every resident of Medfield. The Report contains the text of all of the articles coming before the Town Meeting. Importantly, the Report (pages 5 to 17) also contains a highly informative snapshot of Medfield’s finances. We have a special place to call our home. We value education, community, open space, safe streets and homes, the well-being of the young and the well-being of the old, quality municipal services, and the advancement of local commerce. It takes hard work and open communication to do the work of self-government. Our Annual Town Meeting, even with all of its imperfections, is the night we gather to speak with one another and deliberate as a law-making body. Please join us at Town Meeting on Monday evening. Scott New Start Time20190425-SM-Town Meeting Invitation_Page_2