If administration cannot produce and honest and true funded budget, residents should be aware of what is called an underride.

What is an Underride?

Proposition 21 ⁄2 allows a community to reduce its levy limit by passing an underride. When an underride is passed, the levy limit for the year is calculated by subtracting the amount of the underride. The underride results in a permanent decrease in the levy limit of a community because it reduces the base upon which levy limits are calculated for future years. A majority vote of a community’s selectmen, or town or city council (with the mayor’s approval if required by law) allows an underride question to be placed on the ballot. An underride question may also be placed on the ballot by the people using a local initiative procedure, if one is provided by law. Underride questions must state a dollar amount and require a majority vote of approval by the electorate.

An example of how it works:

UXBRIDGE - Selectman Michael R. Potaski says the seeds of rebellion against taxes are beginning to sprout in town.

Despite Uxbridge's $1.2 million structural deficit for fiscal 2009, a group of citizens in town wants to send a message to town and school officials.

"Uxbridge voters are loudly proclaiming their displeasure with the direction of the Town's finances and are taking matters into their own hands," Mr. Potaski said in a news release. "A citizens' initiative petition has placed an article on the warrant of the May 13th town meeting calling for a $1.2 million reduction in real estate and personal property taxes."

The town's general fund decline, dependence on free cash, and slower projected revenue growth this fiscal year and in the next fiscal year recently caused Moody's Investors Service to assign a negative outlook to Uxbridge's current rating and bond sale.

Mr. Potaski, who is also the president of the Uxbridge Taxpayers Association, said a growing number of people in town want to lower the tax rate and curtail spending, especially spending the town's reserves. Their citizens' petition asks voters to consider a $1.2 million underride at the upcoming town meeting.

"We're fed up with taxes," Mr. Potaski said. "And we're taking the initiative to push back."

Proposition 2-1/2 allows a community to reduce its levy limit by passing an underride, according to the state Department of Revenue. The annual town meeting is May 13, and the $1.2 million article would require a simple majority to pass. From there, it would need to be acted on in an election.