From: jpb01468@comcast.net]
Sent: Friday, April 07, 2017 10:00 AM
To: DOR DLS Law
Subject: tax levy

Attention Kathleen Colleary;

I am Jeff Bennett from Templeton, MA (yes, that Templeton) and I have a question as a member of the Templeton Advisory Committee and a resident; while I know it is legal to use the allowable tax levy with regards to the revenue section of a town budget presentation, is it improper or wrong to use or suggest that a better or more correct way to represent town revenue, is to use the actual collection rate versus what a town is actually allowed to collect. In a perfect world, any town would collect 100% of allowed property tax, but since we do not live in a perfect world, it is the opinion of the Templeton Advisory Committee that a more conservative approach is warranted and thus we suggest using the actual collected amount rather than what is simply allowed by law. I understand that sometimes a written opinion may be hard to come by, my phone # is 978-360-4634, that is my cell and usually with me 24/7. I appreciate any help given, and thank you in advance.

respectfully Jeff Bennett

and the answer is:

This is not a municipal finance law issue and therefore, the legal staff cannot provide any guidance.  It is more in the nature of a local policy or best practice for local officials to determine. You may wish to visit the Best Practices provided on our Technical Assistance Bureau’s webpage to see if there on budgeting that may be of assistance.   http://www.mass.gov/dor/local-officials/technical-assistance-bureau/best-practices-and-guidance.html

Bureau of Municipal Finance Law

Division of Local Services

Department of Revenue

617-626-2400

DLSLAW@dor.state.ma.us 

PO Box 9569

Boston, MA 02114-9569

www.mass.gov/dls

This e-mail response is intended to provide general information about the application of municipal tax and finance laws and Department of Revenue policies and procedures.  It is not a public written statement, as defined in 830 CMR 62C.3.1, and does not state the official position of the Department on the interpretation of the laws pertaining to local taxes and finance.  It should be considered informational only.

posted by Jeff Bennett