Free Cash certified from an enterprise fund is referred to as Retained Earnings. This can be used for purposes including capital improvements, reimbursing the general fund for prior year subsidies or reducing user fees. (Annual balance sheet reporting certified by the Director of Accounts).
The residential exemption calculator projects the estimated impact of adopting a Residential Exemption, a local option authorized by M.G.L. Ch. 59, s.5C that allows a community to shift a portion of the tax burden away from certain lower valued residential properties to higher valued homes.
Provides effective dates and tax rates for communities adopting a local rooms occupancy tax, short-term rental community impact fee or the Cape & Islands Water Protection Fund fee.
Excess and Deficiency is the amount by which cash, accounts receivable, and other assets exceed a regional school district's liabilities and reserves. (Regional school district annual balance sheet report).
Property tax levies by the five major property classes (residential, open space, commercial, industrial and personal property) as reported on page 1 of the municipal tax rate recapitulation sheet.