For those who are interested in getting down in the weeds and better underatnd municipal finance…. ------ Sara Mattes
> Begin forwarded message: > > From: DLS Alerts <[email protected]> > Subject: City & Town - October 19th, 2023 > Date: October 19, 2023 at 5:14:54 PM EDT > To: <[email protected]> > Reply-To: DLS Alerts <[email protected]> > > > EQV: Leveling the Playing Field > James J. Paquette – Bureau of Local Assessment Program Coordinator > > Municipal finance in Massachusetts has a nomenclature all its own. From > cherry sheets > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=f907a7d598&e=c5b27bfb26> > to free cash > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=0e8ce89be5&e=c5b27bfb26>, > it’s important to define and explain these unique terms > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=0d67d2f22d&e=c5b27bfb26> > in order to understand their importance to both your community and the > broader financial landscape. > > The following is the first of a two-part series on equalized valuations > (EQV). We’ll begin with some brief historical background, explain the basic > components of the EQV process, and display multi-year trends across the > Commonwealth. We hope you find this information helpful and interesting. > > Equalized valuation (EQV) > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=9ee89c5614&e=c5b27bfb26> > is the fair cash value of all property in a city or town subject to local > taxation (not including exempt properties) as of January first as determined > by the Commissioner of Revenue (Commissioner) under G.L. c. 58, §§ 9 -10C. > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=5f29fbe6ce&e=c5b27bfb26> > Since 1966, Massachusetts General Law has required that equalized valuations > be produced every two years as part of the allocation of aid distributed to > cities and towns. Additionally, the change in the total value (from one EQV > to the next EQV) is used in the valuation of reimbursable state-owned land > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=42ea15082f&e=c5b27bfb26>. > > The need to equalize the values for each community stems from the parameters > used in setting the real estate and personal property values in each > community. Assessors submit a sales report (the LA-3) for approval each year > to the DLS Bureau of Local Assessment. The report lists real estate that has > been sold in the community prior to the required date for setting the values > for the forthcoming fiscal year. > > The sales are compared to the new assessments for the upcoming fiscal year. > This comparison is called the “Assessment – Sales Ratio” and that ratio must > determine that the proposed assessments are within a 10%, average of actual > sales price. (The technical requirement is for the median of the sales to be > between .90 to 1.10). The requirement of the 10% is in place to ensure that > the new values properly reflect what is happening in the market, but this > process results in communities coming in with different ratios – and because > of those differences, additional steps are necessary to equalize the data. > > EQV Process Components > > > > Leveling the playing field is accomplished using the ratio (level of > assessment) for each for each class in each community. This ratio shows at > what level that class is being assessed – on average. The existing values for > each class are divided by the ratio to bring the total value to 100%. As a > general example, if a community had a current residential total value of > $10,000,000 and an assessment level (ratio) of .95 then their value at 100% > would be $10,526,316 (Rounded). [10,000,000 divided by .95] > > The completed EQV for each community is broken down into its component parts > as evidenced below. > > > > Each component of the real and personal property includes the original > assessed value, the assessment ratio, and the estimated full value. Estimated > growth is then added and produces the proposed Equalized Valuation. The 121A > Value (for property subject to the excise imposed under G.L. c. 121A, § 10 > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=698bc74659&e=c5b27bfb26> > is added during the final equalized valuation phase (where applicable). > > It should be noted that the process of equalizing values can be complicated > by many factors. For example, personal property and certain other specialty > properties, such as power plants and land valued under Chapter 61, 61A, and > 61B, are considered to be at 100 percent of market value. Those instances and > many others are all taken into consideration when producing the final value. > > The EQV process is broken into five steps: > > 1.) The Proposed EQV is released every two years, on or before June 1st, for > each city and town as of January 1st in that year. > > 2.) A public hearing for the Revised EQV is held the following June 10th > where, based on information received at the hearing or brought to the > attention of the Bureau of Local Assessment, the EQV may be revised. > Decisions on these requests are sent to the respective communities by July > 20th. > > 3.) Any community that is unsatisfied by the resulting decision related the > Revised EQV can appeal on or before the following August 10th to the > Appellate Tax Board (ATB) > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=d565e0bb19&e=c5b27bfb26>. > The ATB must decide the appeal by the Jan 20th of the following year. A > failure of the ATB to act upon an appeal within that time is deemed a denial > of the appeal. The decision of the ATB is final. > > 4.) The Final EQVs are posted on or before January 31st. This entails > revising the EQVs modified by the ATB on appeal and adding the 121A values > where applicable. > > Final Equalized Valuations are available for each community via the Gateway > landing page here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=933717a1ec&e=c5b27bfb26>. > We’ll continue to explore equalization valuations and related data trends > again soon in City & Town. In the interim, if you have any questions > regarding your community’s EQV or would like to suggest a topic for future > articles, please email us at [email protected]. > <mailto:[email protected]> > Highly Recommended: Measuring Override Capacity as a Percentage of the Levy > Ceiling > > In a previous article, we introduced the Levy Limit Financial Indicator tool > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=1934a48c39&e=c5b27bfb26> > and how it can serve as a gauge of a community’s fiscal wellbeing. Today, we > will delve more specifically into one aspect of that tool, the override > capacity as a percentage of the levy ceiling metric. Override Capacity is > defined as the difference between the community’s levy ceiling (the amount > equal to 2.5% of the community’s total property values and the maximum > allowable levy, outside of any debt exclusions) and its levy limit (the > maximum property tax levy for that year). It is the maximum amount by which a > community may override its levy limit. > > The graphs below illustrate how Community A has ample override capacity while > Community B does not. Community A therefore has the ability to raise > additional revenue through a Proposition 2 ½ override. Alternatively, > Community B’s levy ceiling declined over a period of years because of > declining real estate values, thereby reducing its override capacity and its > ability to even propose an override. Note how the graph for Community B > depicts its override capacity as percentage of the levy ceiling falling to 0% > in year 6. Trending override capacity as a percentage of levy ceiling over > time can be a useful indicator that offers policymakers a complete view of > their community’s levy limit and how they might need to address current or > future revenue constraints. > > > > > > It is also important to note the importance of the relationship between > override capacity and excess capacity, which is defined as the difference > between what a community can levy (maximum allowable levy) and what it does > levy. A community can reach its levy ceiling (i.e., have no override > capacity) but still would be able to increase its property tax levy because > it has excess capacity. This is why it is important to view these two metrics > together. > > Statewide > > In FY2023 over 300 communities had an override capacity of greater than 25%. > Only 42 communities fell below 25% and of those only seven were less than > 10%. However, since override capacity is ultimately a function of a > community’s assessed property values, wider trends in the real estate market > and local economy should be closely monitored. For example, looking back to > fiscal 2007, the period before the great recession and housing crisis, > provides a good point of comparison relative to today’s values. > > > > > As the maps illustrate, there is a growing number of communities whose > override capacity as a percentage of levy ceiling has declined since fiscal > year 2007. In FY2007, 346 communities had greater than 25% capacity, while > only five fell below 25%. The table below depicts the number and percentage > change in override capacity for communities between 2007 to today. > > > > > > Cities and towns should include this metric in their tracking of their > financial indicators and fiscal health. You can view your community’s > override capacity and levy information on the DLS Dashboard > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=f71b7aa9f6&e=c5b27bfb26>. > In addition, you can view the relationship between override capacity and > excess capacity on the DLS Municipal Financial Self-Assessment > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=4a4365ef75&e=c5b27bfb26>. > Click here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=23add96f72&e=c5b27bfb26> > for trainings and resources on Proposition 2 ½ and levy calculations. > > The DLS Financial Management Resource Bureau (FMRB) > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=d16953490c&e=c5b27bfb26> > provides tailored consultative services to municipalities across the state. > Articles in this series highlight a particular financial management best > practice that we frequently recommend. > > Training Highlight: New Informational Resource Page for City/Town Clerks! > Municipal Finance Training and Resource Center > > The Division of Local Services is pleased to announce the availability of > materials on the Municipal Finance Training & Resource Center under resources > by position > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=e6b93f87a3&e=c5b27bfb26> > to assist city or town clerks. A city or town clerk is an integral member of > the municipal management team and a central information point for residents. > While the job responsibilities may vary from community to community in > Massachusetts, the clerk is a bonded official who is the municipality’s > record keeper and often the chief election officer. The new page is one stop > shopping for the following topics important to clerks: > > Overview of responsibilities > Adopting local option excise > Local elections and town meeting > Local Officials Directory > Municipal debt and borrowing > Proposition 2 ½ votes > Record legislative action > Tax rate setting process > Be sure to bookmark the Municipal Finance Training and Resource Center > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=c3f67bcb61&e=c5b27bfb26> > page and subscribe to our YouTube channel > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=422a120671&e=c5b27bfb26> > to stay updated on new items added. Is there something you would like to see > added? Please email [email protected] > <mailto:[email protected]>. We would love to hear from you! > > October 19th, 2023 > > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=8abf2787f0&e=c5b27bfb26> > In this edition: > EQV: Leveling the Playing Field > > Highly Recommended: Measuring Override Capacity as a Percentage of the Levy > Ceiling > > Training Highlight: New Informational Resource Page for City/Town Clerks! > By the Numbers > > City & Town provides updates on the progress of the tax rate and > certification process. This information is available 24/7 by clicking here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=00d4054b14&e=c5b27bfb26>. > > Preliminary Certifications Approved: 33 > > Final Certification: 15 (of 67 total) > > LA4 (Assessed Values): 96 approved (127 submitted) > > LA13 (New Growth): 96 approved (117 submitted) > > Tax Rates: 25 approved > > Balance Sheets: 147 approved > > Total Aggregate Free Cash Approved: $987,136,995 > > Important Dates & Information > > > DLS Fall Update > > Fall is one of the busiest times of the year in municipal finance. To assist > local officials with certain reporting requirements, municipal > responsibilities, billing processes and regulatory functions, DLS has > compiled the following resources, tools and guidance for this time of year. > Bookmark our Fall resources here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=8acf0c5ae1&e=c5b27bfb26>. > > > Massachusetts Federal Funds Partnership Meeting > > The Federal Funds and Infrastructure Office (FFIO) is thrilled to announce > the launch of the Massachusetts Federal Funds Partnership—an exciting monthly > initiative aimed at empowering municipalities and tribes across the > Commonwealth to access and leverage federal funding opportunities effectively. > > Please join FFIO at the inaugural meeting with special guest Lieutenant > Governor Kim Driscoll. > > Massachusetts Federal Funds Partnership Meeting > Date: October 25th, 2023 – recurring monthly > Time: 11:30am – 12:30pm > Platform: Zoom (Meeting link provided upon registration) > Register Here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=6021e6035d&e=c5b27bfb26> > > At this inaugural meeting, municipal and tribal leaders from across the state > will come together to: > Explore federal funding opportunities available for municipalities and tribes. > Foster collaboration with state agencies to maximize your funding potential. > Gauge barriers that entities often face when applying for federal funds. > Chart a path forward to enhance funding resources and support for > Massachusetts municipalities and tribes. > FFIO looks forward to your participation in the Massachusetts Federal Funds > Partnership meetings and to working together to build stronger, more > resilient communities across the Commonwealth. Thank you for your commitment > to our communities' success. > > > Reducing Flood Risk through Local Actions: Upcoming Regional Engagement > Sessions > > The Executive Office of Economic Development (EOED) is hosting a series of > online engagement sessions to inform development of a Local Floodplain Action > Guide, a guide to assist cities and towns in taking impactful zoning, > administrative, and other local actions to reduce flood risk and promote > flood-resilient construction. Municipal staff, elected officials, regional > planning agencies, community-based organizations, and stakeholders are > invited to join. Sessions will be conducted in an online format, with date, > time, topic, and joining details published at > https://www.mass.gov/building-code-study-and-local-floodplain-action-guide > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=7c981bf37d&e=c5b27bfb26>. > Upcoming sessions currently include: > > Reducing Flood Risk in Central and Western Mass: Wednesday, 10/25/23, 12-1pm > > Reducing Flood Risk in Greater Boston Inland: Thursday, 11/02/23, 12-1pm > > > BULLETIN-2023-6: Massachusetts Statewide Opioid Settlement Funds > > The Division of Local Services (DLS) Bureau of Accounts has issued Bulletin > 2023-6. Bulletin 2023-6 is a reminder to city and town accounting officials > of the requirements for the accounting treatment of statewide opioid funds as > well as the reporting requirements to document their use in accordance with > the State Subdivision Agreement. > > BUL-2023-6 – Massachusetts Statewide Opioid Settlement Funds > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=26a0e81ede&e=c5b27bfb26> > > To access IGRs, LFOs and Bulletins, please visit this webpage > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=a81b1cb528&e=c5b27bfb26>. > > > BULLETIN-2023-5: Tax Title Foreclosure Surplus Proceeds > > The Division of Local Services (DLS) Municipal Finance Law Bureau (MFLB) has > a new Bulletin. Bulletin 2023-5 discuss a recently decided United States > Supreme Court case, Tyler v. Hennepin County, 598 U.S. 631 (2023). As a > result of that decision, there is uncertainty as to whether or not tax title > foreclosure surplus proceeds will need to be returned to property owners. The > Bulletin notes that DLS will not object to a community temporarily holding > any such surplus proceeds in an agency account until there is a directive > from the courts on this matter. > > BUL-2023-5 – TAX TITLE FORECLOSURE SURPLUS PROCEEDS > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=41541fa442&e=c5b27bfb26> > > To access IGRs, LFOs and Bulletins, please visit this webpage > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=1ab1665cc2&e=c5b27bfb26>. > > > MassDEP: New Large Entity Reporting Requirement > > The Massachusetts Department of Environmental Protection (MassDEP) adopted a > new regulation 310 CMR 7.41: Large Entity Reporting Requirement that became > effective on September 1, 2023, which requires large entities (fleet owners, > businesses, government agencies, municipalities, brokers, etc.) to submit a > one-time report on medium- and heavy-duty (MHD) vehicles greater than 8,500 > lbs. operated or dispatched in Massachusetts. Specific information that must > be reported includes vehicle type and usage characteristics. > > This report will help MassDEP assess the best way to develop electric vehicle > charging infrastructure and programs to support and accelerate the MHD zero > emission vehicle market in Massachusetts. > > Entities must submit the report to MassDEP by 5:00 PM on Friday, March 1, > 2024. To determine whether an entity is required to report, follow the > instructions provided in the link below: > > https://www.mass.gov/how-to/large-entity-reporting-requirement > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=a305d25baf&e=c5b27bfb26> > > > "Adopting Local Option Excise Taxes" Training Video Now Available > > The Division of Local Services is pleased to announce the availability of a > new training video > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=ef9c9ced5a&e=c5b27bfb26> > explaining the process for adopting a local option excise on room occupancy, > meals and adult use recreational marijuana, or a community impact fee on > short-term rentals in your community. The training also covers the Division > of Local Services’ role in local option excises, discusses the timetable > involved with adopting any of these options, and provides examples of warrant > language to assist you in preparing for a vote on a local option excise tax. > > The training video > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=9bd55d7957&e=c5b27bfb26> > is now available on the DLS YouTube channel, along with the presentation > slides > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=20933eaa77&e=c5b27bfb26>. > Additional local options related training resources > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=e5790bdc54&e=c5b27bfb26> > and local options data and reporting > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=b31e638544&e=c5b27bfb26> > information is also available on the DLS website. If you have any questions > relative to adopting local option excise taxes please contact > [email protected] <mailto:[email protected]>. > > Be sure to bookmark the Municipal Finance Training & Resource Center > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=9caf94ecbb&e=c5b27bfb26>page > and subscribe to our YouTube channel > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=870671c01c&e=c5b27bfb26> > to stay updated on new items added. > > > OIG Offers No Cost Procurement Training for Municipalities > > The Office of the Inspector General introduced a pilot program, “One Free > Designee,” that offers core public procurement training to one public > employee per municipality at no cost. Effective in FY 24 (July 1, 2023 – > June 30, 2024), the OIG is offering free tuition for the three courses > required for one employee to receive MCPPO designation to any municipality in > the Commonwealth for whom the cost is a barrier. The $100 fee associated with > all designation applications and renewals has been eliminated. > > To receive the free training for an employee, the chief municipal officer > (Mayor, Manager/Administrator or Select Board Chair) must submit a form > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=4fed3c7509&e=c5b27bfb26> > indicating the employee they wish to receive the training and an > acknowledgement that obtaining the cost of training could be a factor in > obtaining the designation. The class schedule and enrollment form will be > issued later this summer. > > If you want to learn more about the MCPPO designation, please visit our > website > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=d3369db25f&e=c5b27bfb26>. > If you have any questions, please email the OIG at [email protected] > <mailto:[email protected]>. > > One Free Designee Application Form | Mass.gov > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=4284f4bf35&e=c5b27bfb26> > > > Latest Issue of Buy the WayNow Available > > Don’t miss Issue #22 of Buy the Way > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=01ee9b0308&e=c5b27bfb26>, > the official magazine of the Operational Services Division (OSD). > > Click here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=6914aca35b&e=c5b27bfb26> > to get news and updates from OSD delivered to your inbox. > > > Recent Flooding Events – Emergency Expenditure Process for Municipalities > > In light of the recent flooding events in the Commonwealth, the Division of > Local Services (DLS) would like to direct municipal managers to the DLS > resources regarding emergency declarations and emergency spending procedures > under MGL 44 § 31. > > Emergency Expenditures, Chapter 44, Section 31 > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=e0321060d5&e=c5b27bfb26> > > DLS is ready to assist you in any way we can. If you have further questions > please contact your Bureau of Accounts Field Representative > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=d19172d462&e=c5b27bfb26>. > DLS Links: > > COVID-19 Resources and Guidance for Municipal Officials > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=1ee4d3bf7b&e=c5b27bfb26> > > Events & Training Calendar > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=e96382bc48&e=c5b27bfb26> > > Municipal Finance Training and Resource Center > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=a3ff98cd40&e=c5b27bfb26> > > Local Officials Directory > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=e75e0bcbd4&e=c5b27bfb26> > > Municipal Databank > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=307d89d581&e=c5b27bfb26> > > Informational Guideline Releases (IGRs) > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=930c22e376&e=c5b27bfb26> > > Bulletins > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=b23d4d0c74&e=c5b27bfb26> > > Tools and Financial Calculators > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=7671a50420&e=c5b27bfb26> > > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=fa89819c3d&e=c5b27bfb26> > > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=4b8ab2b4ec&e=c5b27bfb26> > Editor: Dan Bertrand > > Editorial Board: Kasey Bik, Sean Cronin, Emily Izzo, Paula King, Lisa > Krzywicki, Jennifer McAllister and Tony Rassias > > Contact City & Town with questions, comments and feedback by emailing us at > [email protected] <mailto:[email protected]>. To view > previous editions, please click here > <https://mass.us11.list-manage.com/track/click?u=0e9e2209abd5f7062568d9a19&id=0422ec2557&e=c5b27bfb26>. > > To unsubscribe to City & Town and all DLS alerts, email > [email protected] <mailto:[email protected]>. > > > > > > > This email was sent to [email protected] <mailto:[email protected]> > why did I get this? > <https://mass.us11.list-manage.com/about?u=0e9e2209abd5f7062568d9a19&id=37554ffc01&e=c5b27bfb26&c=32f2e9448f> > unsubscribe from this list > <https://mass.us11.list-manage.com/unsubscribe?u=0e9e2209abd5f7062568d9a19&id=37554ffc01&e=c5b27bfb26&c=32f2e9448f> > update subscription preferences > <https://mass.us11.list-manage.com/profile?u=0e9e2209abd5f7062568d9a19&id=37554ffc01&e=c5b27bfb26&c=32f2e9448f> > Massachusetts Department of Revenue - Division of Local Services · PO Box > 7095 · Boston, MA 02204-7095 · USA > >
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