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.