The overlay is raised by the assessors in the annual tax levy as a reserve for abatements and exemptions.  MGL c. 59, secs. 23, 25 and  70A. Currently, there is a separate overlay reserve account for each fiscal year to cover property tax abatements and exemptions granted by the assessors or ordered by the Appellate Tax Board for just that fiscal year.

The Municipal Modernization Act creates a single overlay reserve to cover the costs of potential abatements or exemptions granted by the assessors or ordered by the Appellate Tax Board for any fiscal year. With a single overlay reserve, municipalities may now avoid deficits which formerly occurred when amounts abated or exempted exceeded the balance in the overlay account for that particular year. The single overlay takes effect on November 7, 2016. No local action is needed. As of that date, all balances in all overlay accounts will be merged into a single overlay account, the balance for which may be charged for abatements or exemptions granted for any fiscal year. Local assessors, however, will still need to review, as part of each year’s budget and tax rate process, whether an additional amount needs to be raised that year for addition to the single overlay account.

DOR Code	Municipality	Fiscal Year	Overlay Appropriation	Total Levy	Overlay as a % of Total Levy
294	Templeton	2021	313,292	12,276,184	2.55%
294	Templeton	2022	234,466	12,740,880	1.84%
294	Templeton	2023	225,774	12,935,986	1.75%
294	Templeton	2024	143,641	13,526,437	1.06%
294	Templeton	2025	140,749	14,086,053	1.00%

 Town meeting hypothetical article;

Yes or No?

To see if the town will vote to amend prior article, senior tax work off program.

To see if the Town will vote to amend Article 4 of the May 13, 2017, Annual Town Meeting, as shown below:

from “The Senior Tax Work-Off Program, for taxpayers over 60 years of age, shall provide a maximum abatement of Five-Hundred Dollars ($500.00) for each participant earned at an hourly rate as the Board of Selectmen shall, from time to time, set as the minimum wage of the Town in compliance with statute; said abatement(s) to be paid from the Assessor’s Overlay account.”

To “The Senior Tax Work-Off Program, for taxpayers over 60 years of age, shall provide a maximum abatement set by the select board, per M.G.L. c 59, section 5K, in consultation with council on aging, for each participant, earned at an hourly rate set as the minimum wage of the Town in compliance with statute; said abatement(s) to be paid from the Assessor’s Overlay account.”

There is over $700,000.00 in the overlay fund (and it was explained to the SB that it is planned to add $130,000.00 more to the overlay fund) now, as a senior and a member of the board, I would be in favor of an amount of not less than $1500.00 per senior, with work assigned by SB/council on aging. There are many things seniors can/could do, the list is long, and there are seniors in Templeton who are more than capable of helping the town out as well as themselves. Consider this as an unofficial survey.

 BARRE — Voters in Barre handily rejected a proposed $540,000 Proposition 2½ override in a townwide election Tuesday, Aug. 5.

According to unofficial results the town posted online, the measure failed 798-154.

There were 952 ballots cast, which represents about a fifth of the town’s 4,369 registered voters.

The vote, which town officials said would lead to cuts in services including the police, comes after Town Meeting voters in June, by a 133-67 vote, approved the expenditures that would have flowed from a “yes” vote.

The Telegram & Gazette has reached out to members of the town’s three-person Board of Selectmen for comment.

At Town Meeting, officials said the override, which would have raised property taxes by $255 a year on the median $359,000 home in town, was needed to avoid cuts in services.

The town’s police chief, James Sabourin — who was recently appointed interim town administrator — said the cuts would amount to an 11% decrease in his budget; the fire chief told residents he expected the town to lose its fire inspector.

Sabourin told the T&G Aug. 6 that he expects the cuts to lead to the loss of the town’s school resource officer, as well as about a $17,000 cut from his overtime budget.

That will hinder the ability to backfill shifts should officers be out sick or on vacation, he said, and may lead to situations in which the department only has one officer on at times overnight.