Author: Municipal Finance Law Bureau
This month's Ask DLS features frequently asked questions concerning moving municipal officials from elected to appointed and combining roles. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
What are the benefits of moving local officials from elected to appointed?
As municipal positions grow in responsibility and required skillset, communities are turning to appointed positions to attract a wider pool of candidates with strong credentials and relevant professional experience. Converting an elected role also provides the opportunity to define job requirements and reporting structure, specifying clear expectations of the position and its relationship with management and other team members. The most common change is to the positions of treasurer and collector because these positions require extensive knowledge and are essential members of the community’s financial management team.
How does a community go about changing an official from elected to appointed?
In 1997, the Legislature enacted G.L. c. 41, § 1B, this is a local process whereby towns can convert officers or boards elected pursuant to G.L. c. 41, § 1, with the exception of the selectboard and the school committee, to appointed officers, without the need for special legislation. Those affected by this legislation include town clerks, treasurers, tax collectors, assessors, assistant assessors, auditors, highway surveyors, road commissioners, sewer commissioners, tree wardens, constables, and board of health members.
The local process entails two steps. A majority of those present and voting at an annual or special town meeting must vote to make the desired change. Also, a majority of those voting at the annual election must also vote to make the change. If a town desires to convert more than one officer or board from elected to appointed, both the town meeting and the annual election must vote on each position, separately. The statute sets out, specifically the language which must appear on the annual election ballot. For each position which the town seeks to convert, it must place the following question:
“Shall the town vote to have its elected (Title(s) of office or board) become an appointed (Title(s) of office or board) of the town? Yes ___ No ___”
If a town votes to make the change at a special town meeting, the legislation stipulates that it precede the annual election by at least 60 days. However, the statute imposes no timing requirement if the change is made at the annual meeting.
Upon a position being converted from elected to appointed, the incumbent shall continue to hold the office and be responsible to perform its duties until (a) the expiration of the term for which that individual was elected or (b) the appointment of another person to the office, whichever is later. If the incumbent vacates the position prior to this time, the selectmen shall appoint a replacement, pursuant to the relevant provisions of G.L. c 41, § 11 or § 40. The board of selectmen shall make all appointments under G.L. c. 41, § 1A, unless some other provision of law specifically provides.
Can municipalities combine positions?
Yes, and many have. A large majority of communities across the Commonwealth have combined treasurer and collector positions. There are two main reasons for combining these positions. The first being the same cash management functions are performed in both areas. In each department, staff must collect, count, record, deposit, and reconcile large volumes of various receipts. It makes organizational sense to handle all receipt processing in one central place, where it is easier to ensure that all appropriate internal controls are being properly and consistently applied in this high-risk area for potential errors or fraud. The second is the advantage of the combined office is the efficiency gained in addressing delinquent property taxes.
How does a community go about combining the treasurer and collector positions?
Any town that has an elected treasurer and collector can convert to a single combined and appointed position through a majority vote of town meeting and acceptance by voters at the annual election. G.L. c. 41, § 1b. If either position is already appointed in a city or town, the appropriate mechanism is a special act or a new provision in the city/town charter. If a community adopts an ordinance or bylaw to create a consolidated department of municipal finance, G.L. c. 43C, § 11, it can choose to combine the collector and treasurer offices then or revise the bylaw at a future date if a merger is subsequently desired.
Can a municipality have a combined finance department?
Yes, pursuant to G.L. c. 43C, § 11. This statute specifically authorizes the legislative body of a city or town to enact an ordinance or by-law establishing a consolidated department of municipal finance. Such a consolidated department, the statute says, may include the accountant, auditor, treasurer, collector and assessors. At the same time, the statute places a restriction upon the merging of responsibilities within a combined department, declaring that its supervisor "cannot serve as both accountant, auditor or comptroller and treasurer, collector or treasurer-collector." Furthermore, G.L. c. 41, § 24 also places a restriction upon the merging of municipal responsibilities. It says, "In no city or town, including Boston, shall an assessor hold the office of collector of taxes or deputy collector of taxes ...."
For more information related to evolving government structures, please see our recent City & Town article on the subject.
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| Date published: | July 6, 2023 |
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