Roles and responsibilities
Forecasting
Proposition 2 1/2
- A Detailed Look at Proposition 2 ½ for assessors Handbook (PDF)
- Calculating the Levy Limit (Video)
- Calculating the Levy Limit (Video)
- Fiscal Year 2022 Guidelines for Determining the Annual Levy Limit Increase for New Growth (PDF)
- How Can a Community Exceed Its Levy Limit or Ceiling? (Video)
- Levy Limits: A Primer on Proposition 2 ½ (PDF)
- New Growth in the Tax Base Under Proposition 2 1/2 (Video)
- Proposition 2 ½ Ballot Questions – Requirement and Procedures (PDF)
- What is a Levy Ceiling? (Video)
- What is a Levy Limit? (Video)
- What is a Proposition 2 1/2 Exclusion? (Video)
- What is a Proposition 2 1/2 Override or Underride? (Video)
- What is Excess Levy Capacity? (Video)
- What is New Growth? (Video)
- What is New Growth? (Video)
- What is Proposition 2 1/2? (Video)
- What's the Difference Between an Override and an Exclusion? (Video)
Budget process
- Overview of the Municipal Budget Process and Key Concepts Webinar Recording (Video)
- Overview of the Municipal Budget Process and Key Concepts Webinar Slides (PDF)
- Preparing the Budget Document (Video)
- The Annual Budget Process Specific to Cities (PDF)
- The Annual Budget Process Specific to Towns (PDF)
- The Importance of Formal Budget and Municipal Calendars (PDF)
Capital planning
Reserves
Debt and borrowing
- A Deeper Dive Into Municipal Debt - Full (video) (Video)
- Borrowing Guidelines: Asset Useful Life Schedules and Maximum Borrowing Terms (PDF)
- Explanation of Moody's Bond Ratings (PDF)
- Explanation of Standard and Poor's Bond Ratings (PDF)
- Introduction to Municipal Debt (Video)
- Report: Trends in Municipal Bond Ratings (Databank report)
- Understanding Municipal Debt (PDF)
Enterprise funds
Annual audit
OPEB
Tools
- Capital Targets Template (PDF)
- Debt Service Calculator (PDF)
- Debt Service Schedule (PDF)
- Financial Forecasting Template - Instructions (PDF)
- Financial Forecasting Template (PDF)
- Financial Indicators Template (PDF)
- Indirect Cost Template (PDF)
- Tax Impact Calculator (Databank report)
Impact of Proposition 2 1/2 referendum on property tax bills
Other
- Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
- Lease Purchase Finance Agreements (IGR2019-9) (PDF)
- Overview of Statutory Treatment of Municipal Funds (PDF)
- Overview: Tax Exempt Lease Purchases (TELPs) (Video)
- Revenue and Appropriation Deficits (PDF)
- Revenue Deficits: An Overview (PDF)
- Revolving Fund Chart: School Department Revenue (PDF)
- Revolving Funds Chart: Non-School Department Revenue (PDF)
- Webinar: Yarmouth Tax Rate Recap Process Webinar Recording (Video)
- Webinar: Yarmouth Tax Rate Recap Process Webinar Slides (PDF)