Property Tax overrides - prop 2 1/2 override.

Contingent Appropriations Towns only can approve a contingent appropriation (Ch. 59 Sec. 21C(m)) which is usually a single additional expenditure, or multiple appropriations made subject to subsequent voter approval of a funding source. Most often, that funding source is additional tax revenue raised through an override, debt exclusion or capital expenditure exclusion. While town meeting must approve the contingent appropriation, only the selectmen can actually place the referendum on the ballot for voter approval. When a contingent appropriation is approved at an annual town meeting, the related referendum must be placed before the voters prior to September 15. When a special town meeting approves contingent spending, the override or exclusion vote must occur within 90 days. In any case, a failed referendum may be returned to the voters on subsequent ballots, but if not approved by the applicable deadline, the appropriation is null and void.


When presented to the voters, an override, underride and capital exclusion question must specify a dollar amount and a statement of purpose. Statutory language must be used.


For more information, see DOR on-line publications and Informational Guideline Releases (IGR): Proposition 2½ Ballot Questions: Requirements and Procedures, IGR 2002-101 Proposition 2 1/2 Debt Exclusions and IGR 2004-201 Creation of Multiple Stabilization Funds and Proposition 2 ½ Overrides.

 VOTER INFORMATION Local officials may not publish and provide voter information materials at public expense in the absence of specific legislative authority. See Chapter 274 of the Acts of 1987, Chapter 630 of the Acts of 1989 and Chapter 180 of the Acts of 1996, which authorize the preparation and distribution of voter information on municipal referenda questions by the Newton Election Commission, Cambridge Election Commission and Sudbury Board of Selectmen respectively. In addition, a community may not include any explanatory information on the ballot, such as a summary of the impact a "yes" and "no" vote will have on local services.

The form of each type of Proposition 2½ referendum question is prescribed by G.L. Ch. 59 §21C. To properly present a question to the voters, the following statutory language must be used:
Levy Limit Override (G.L. Ch. 59 §21C(g)): Shall the (city/town) of _________________ be allowed to assess an additional $____________ in real estate and personal property taxes for the purposes of (state the purposes(s) for which the monies from this assessment will be used) for the fiscal year beginning July first nineteen hundred and ______? Yes ____ No ____