Saturday, August 31, 2024

 So, the message will be "Templeton needs an override" Need more money, well, if that is the case, why do dispatch service for another town for less money this fiscal year than last fiscal year? Providing the same service to another town and reducing the cost to them, while Templeton residents have to pay more. Hey, have the costs for dispatch gone down in the last year? The last three years? Remember, at pre town meeting, it was pointed out that dispatch cost for Phillipston was shown as 70 thousand dollars while the agreement selectmen signed back in January 2024 was for 50 thousand dollars per year.

This reminds me of that accounting "deal" with Hubbardston, go from a part time assistant accountant to full time, give accountant raise (because of the extra work for another town) all so Hubbardston residents could have lower accounting costs while Templeton residents cost for accounting went up net around 28 thousand dollars. Pure genius.

Friday, August 30, 2024

 Good morning.

Thank you for contacting the Division of Open Government.  Through this helpline we can provide general guidance regarding the Open Meeting Law.  We cannot provide an advisory opinion or legal advice.

The Open Meeting Law does not prohibit the creation of meeting transcripts.  However, a transcript may not substitute for minutes.  See OML 2024-133.  Open Meeting Law determinations may be found at https://massago.hylandcloud.com/203NGPublicAccess2/OML.html.  The Open Meeting Law requires that public bodies create minutes “setting forth the date, time and place, the members present or absent, a summary of the discussions on each subject, a list of documents and other exhibits used at the meeting, the decisions made and the actions taken at each meeting, including the record of all votes.”  G.L. c. 30A, § 22(a).  Minutes that are simply a transcript of the meeting do not comply with the law's requirement that minutes contain a summary of discussions.  See OML 2016-123. 

If you believe that a public body has violated the Open Meeting Law, you may file a complaint.  The complaint form and instructions are accessible at the following link: https://www.mass.gov/files/documents/2019/07/15/OML%20Complaint%20Form%202019.pdf.

 

Please feel free to contact our office with any further questions.

Sincerely,

Matthew Lindberg (he/him/his)

Assistant Attorney General

Division of Open Government

Massachusetts Office of the Attorney General

(617) 963-2540

SUMMARY: These guidelines explain a recent amendment made by an outside section of the Fiscal Year 2018 State Budget that allows the overlay account to be charged for interest due and payable on abatement refunds. St. 2017, c. 47, § 31. They also generally explain the statutory standard for maintaining an adequate overlay and the actions the Commissioner of Revenue (Commissioner) may take when approving a tax rate or determining available funds (free cash) to ensure compliance with that standard. Overlay is a single account to fund abatements and exemptions of committed real and personal property taxes for any fiscal year. The overlay amount is determined by the board of assessors (assessors) and may be raised in the tax rate without appropriation. Excess overlay is determined, certified and transferred by vote of the assessors to a Fund Balance Reserved for Overlay Released by the Assessors for Expenditures (overlay surplus). Overlay surplus may then be appropriated by the legislative body for any lawful purpose until the end of the fiscal year, i.e., June 30. Overlay surplus not appropriated by year-end is closed to the general fund undesignated fund balance. G.L. c. 59, §§ 23 and 25. Under the amendment, the overlay may now be charged for interest due taxpayers when abatements of paid taxes result in refunds. Previously, the interest was charged to an appropriation for that purpose, such as a short-term interest or treasurer’s general expense appropriation. No municipal action is necessary to implement this change. It is effective for any abatement granted on or after July 1, 2017 that generates an overpayment refund and interest obligation. These guidelines are in effect and supersede Informational Guideline Release (IGR) No. 16-104, Overlay and Overlay Surplus, and any inconsistent prior written statements or documents.

 MMA webinar to review essentials of capital planning

A free MMA webinar on Sept. 24 will highlight best practices for maintaining and building a community’s capital assets. ..

 Town finance 101.

MA state law allows town to budget for/with 100% of real estate taxes.
In a perfect world, you collect 100% of taxes, Iam still looking for the perfect world.
End of year financial report shows Templeton collected 98% of property taxes. Report shows DOR approved budget of $13,526,437.00 and town collected $13,225,600.68.
Report also shows the town budgeted local receipts at $1,966,744.01 while it collected $2,599,046.96.
Of those 2.5 million dollars was motor vehicle excise tax @$1,356,007.49, the rest came from other taxes, I mean fees.
Dog licenses came in at $29,699.00.Clearly there are alot of dogs in town or dog owners are getting fleeced at 20 bucks per license 15 bucks if fixed.

Perhaps town should be looking at costing out spending of town (your money) do better at revenue estimates using financial history. Advisory committee spend less time trying to reinvent wheel on meeting minutes and look out for residents thru finance reform in Templeton. As one resident at recent retreat stated, rather than looking at how to spend money, look at how to save money, which in reality means if youcan save some over there, you free it up to use over there. The first and most important part is how spending those dollars benefits residents! More equipment or sidewalks? I am still waiting on that "emergency" culvert work on Whitney Street to happen. I no longer wish to hear lack of staff. If you cannot do it, hire it out to benefit residents! Show me results before override!

 Ashburnham annual town meeting 2013.

ARTICLE 2: To see if the Town will vote to authorize a PILOT payment based on the annual kilowatt sales of the Light Department multiplied by a per kilowatt value. from the Municipal Light Plant Funds, to the town treasury, as authorized by its Light Board in accordance with Chapter 164 of the General Laws of the Commonwealth, or act in relation thereto.
 (Requested by the Municipal Light Department) 
SELECTMEN RECOMMEND: YES CAPITAL PLAN. COMM. RECOMMEND: N/A ADVISORY BD. RECOMMEND: YES TAX RATE IMPACT: N/A 
Brief Explanation: The PILOT agreement is tied to the Pilot payment in the annual kilowatt sales of the light department multiplied by a per kilowatt value. This was put in place for FY13 to ease the calculation and establish a standard process for future years. In FY13 it is estimated we will receive $66,345.

ATM May 2021. ARTICLE 2 To see if the Town will vote to authorize a PILOT payment based on the annual kilowatt sales of the Light Department multiplied by a per kilowatt value from the Municipal Light Plant Funds, to the town treasury, as authorized by its Light Board in accordance with Chapter 164 of the General Laws of the Commonwealth, or act in relation thereto. (Requested by the Municipal Light Department)

EXPLANATION: The PILOT agreement is tied to the Pilot payment in the annual kilowatt sales of the light department multiplied by a per kilowatt value. This was put in place for FY13 to ease the calculation and establish a standard process for future years. In FY22 it is estimated we will receive $67,300.

 

What is Proposition 2 1/2?

Proposition 2½ is a Massachusetts law that limits the dollar amount by which a community can increase its property taxes each year. The limitation is 2.5% over the prior year's tax limit, plus an amount for "new growth" - a figure provided by the Board of Assessors, based on actual new construction.

Towns can raise taxes above Proposition 2½ level by passing a General Override, which permanently increases the levy limit, or a Debt Exclusion, which exempts a specific long-term debt issue from the limit, but ends when that debt is paid off.

Thursday, August 29, 2024

 A levy limit underride (Ch. 59 Sec. 21C(h)) reduces the amount of property tax revenue a community may raise and, like an override, has a permanent impact on taxing authority, but in the opposite direction. If the loss of tax revenue through an underride occurs after approval of the annual budget, it would prompt a corresponding reduction in expenditures, unless the community has significant unused levy capacity.


  1. LEVY LIMIT: This is the maximum amount of money that a municipality can get from property taxes in any year for its budget. A simplified calculation goes like this: the previous year’s levy limit, plus a 2.5% increase, plus whatever new growth happened over the past year.
  2. THE LEVY CEILING: This is what determines the maximum amount a levy limit can be. It is 2.5% of the full cash value of all taxable property in a municipality. This number changes every year. Think of these as nesting dolls: the levy limit must always be smaller than the levy ceiling.
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.

Wednesday, August 28, 2024

 From: Sludge Landfill Project <slf@gardner-ma.gov>

Sent: Wednesday, August 28, 2024 1:21 PM
To: Sludge Landfill Project <slf@gardner-ma.gov>
Subject: Gardner Sludge Landfill Public Informational Meeting

We would like to inform you that the City of Gardner will host a public informational meeting regarding the Gardner Sludge Landfill Expansion Project Environmental Review.

 

Date:                     September 5, 2024

Time:                     6-8 p.m.

Location:              Gardner City Hall

Council Chambers – Room 219

95 Pleasant Street

Gardner, MA 01440

Tuesday, August 27, 2024

 Templeton Water dept. webpage shows a capital improvement plan dated 2013. That is probably about as useful as town master plan of 2017 or town common master plan from 2010. Sometimes, those things are needed for grants, project bids and they can be used to educate voters/ users of the service such as water.

Those plans also need to be updated because, well, things change, and they need to be relevant.

Monday, August 26, 2024

 Since Templeton decided to put light & water together, rather than the smart move to put water & sewer together, sewer has been in a tough spot. If you have town sewer and water, you pay your water bill but ignore sewer bill, your water cannot be shut off because you paid the bill, so sewer is forced to take legal action or write it off, either one adds to operating costs. The smart move for the town would be to undo light & water and move to water & sewer, which would make sense so perhaps hard to do in Templeton. From fy20 water financial on their webpage; "some of the employees of the Templeton municipal light plant work for both water and light. Since 2001, the light plant has charged the water plant a portion of these individual salaries since they are paid entirely from the light plant". (so when I pay my light bill, I am actually paying for some costs of town water even as I do not have access to town water??) "Between 2001 and 2011, the water plant made intermittent payments to the light plant leaving an unpaid balance of $131,354.00. Between 2011 and 2017, water plant did not reimburse light plant. Starting in 2018, water dept. began making monthly reimbursement payments to light plant. In fiscal year 2019, the two entities mutually agreed to write off the unpaid balance for amounts prior to 2018 which is reported as a special item for $316,919.00. Note here, the light commissioners and the water commissioners are the same 3 people, and the general manager of light is general manager of water. They all claimed the water mains near the roundabout on route 2A was emergency, unforeseen, etc., which is the reason given for a 300-thousand-dollar bailout from arpa.

 So Templeton has had an economic development industrial corporation for a while. Okay, so it took a while and some prodding from a resident (s) to get them to at least make it look like it was created properly. Then there was 200 thousand dollars that was handed over to them, keep in mind that is supposed to be a separate corporation from the town. Seems like all they are doing is trying to figure out how to spend 200K rather than bring business to town. Case in point, a company comes in, goes to planning board wanting to build a business in town, not impacting school costs with more kids, the location is next to route 2A (you may call it patriots road) route 2 and an off ramp from route 2. It is a pretty "clean" business, so why be against this. You either want some type of business in town or you do not. If you are waiting on edic to come thru, well, I will probably be in the ground before they do anything concerning bringing economic development to Templeton.

 So last year when Templeton free cash dropped, the message from the corner office was it is a result from good budget execution. I just checked the division local service web page, Templeton free cash listed at $868,008.00. Must have been some poor budget management because free cash increased by over 190 thousand dollars.