Authors: Your Bureau of Accounts Field Representatives
Here are our tips for preparing and presenting an FY2026 Tax Rate Recap to help expedite Bureau approval.
- Be sure that all Tax Rate (Recap) contributors and signees have Gateway access. To gain access, contact DLS Gateway Support: dlsgateway@dor.state.ma.us
- Check each Recap form and Recap Logical Edit Report for entry errors and warnings.
- Submit the Recap early to allow time for Bureau approval and local issuance of property tax bills without a last-minute scramble. We receive most of our submissions between the week prior to Thanksgiving and Christmas. For FY2025, that was 262 tax rate recaps.
- Review Recap page 4 “Appropriations” entries with the accounting officer to match those on balance sheet.
- Recap pg. 4 – Include all final legislative body appropriations, including General Fund transfers, since the previous fiscal year’s Recap was certified.
- Be sure to indicate the correct fiscal year. The correct fiscal year is the year to which the vote pertains, not the year in which the vote is taken. If the business of two fiscal years was conducted on the same meeting date, please separate the activity into two lines on Recap page 4, one line for each fiscal year’s business.
- Be sure to indicate the correct fiscal year. The correct fiscal year is the year to which the vote pertains, not the year in which the vote is taken. If the business of two fiscal years was conducted on the same meeting date, please separate the activity into two lines on Recap page 4, one line for each fiscal year’s business.
- Recap page 3, Estimated Receipts
- Report Solar receipts on line 4a PILOT, not as Miscellaneous Recurring or Non-Recurring revenue.
- Consider the reasonableness of a Cannabis Impact Fee estimate.
- Increases in estimates over prior year actuals may require further comment and other supporting documentation.
- Complete all applicable Recap Page 3 Support tabs and detail miscellaneous revenue entries as much as possible.
- Tax title interest and penalties, not the tax title receipt itself, may be estimated.
- Do not include a gain or loss in col (a) which has not yet been converted to cash (i.e. unrealized).
- Recap page 2, Other Amounts to be Raised
- Upload support for Part IIB entries other than for lines 1, 5, and 8.
- Submit the Letter in Lieu if Recap is submitted prior to balance sheet.
- Upload certified vote to reduce the tax rate reported in Part IIId.
- Assessor Signatures – Recap page 1, LA-4, LA-5
- A majority of Board members, if eligible, must electronically sign.
- A majority of Board members, if eligible, must electronically sign.
- A-2, Enterprise Funds
- Complete and upload the Enterprise user charge template on Gateway’s Tax Rate module landing page and any other documentation to support estimates over prior fiscal year actuals, including date for a rate increase and/or reasons for changes in usage estimates.
- Report previous fiscal year Retained Earnings appropriated after last fiscal year’s Recap was certified in column (b), offset by an equal amount in Part 2.
- Report indirect costs in Part 2b.
- A voted budget is not sufficient support for the revenue estimate.
- Upload legislative body subsidy vote reported in part 4.
- B-2, Other Available Funds
- Please detail individually other available funds appropriated and do not report them as one line.
- Please detail individually other available funds appropriated and do not report them as one line.
- OL-1, Overlay
- Line 2 must match Recap page 2, line IId. Submit after Recap page 1 is complete and adjusted. It’s one of the final forms to submit before submitting the Recap.
- Match balances on lines 9 and 10 to the June 30th balance sheet.
- DE-1, Debt Exclusion
- Upload support for entries in col. H.
- If col E exceeded col F, reserve difference on balance sheet, include amount in col. H and report the amount on Recap pg. 3 as a Misc. Non-Recurring estimate unless appropriated for debt service on form B-2.
- The Clerk should enter new votes into Gateway ASAP and then notify your BOA field rep.
- Levy Limit
- Submit after DE-1 and new Prop 2½ votes have been entered into Gateway by the city/town clerk and approved by the Bureau of Accounts.
- Submit after DE-1 and new Prop 2½ votes have been entered into Gateway by the city/town clerk and approved by the Bureau of Accounts.
- LA-5
- Notify DLS Databank if adopting a Residential Exemption, Open Space Discount, Small Commercial Exemption and/or Senior Means-Tested exemption for the first time or if changing a percent already adopted.
- The mayor’s electronic signature is required only if there is a mayor. Otherwise, leave it blank.
- A majority of the board of assessors must electronically sign the form if eligible to sign.
- Double-check a major swing in levy capacity.
- Submission
- Submit Recap after a posted city/town council or town meeting has concluded. A tax rate cannot be approved during that time.
- Communicate your tax rate submission plan with your BOA field rep. An e-mail that you have submitted the Recap will help.
- Contact us if you need further help.
Helpful Resources
City & Town is brought to you by:
Editor: Dan Bertrand
Editorial Board: Tracy Callahan, Sean Cronin, Janie Dretler, Christopher Ketchen, Paula King, Jen McAllister, Jessica Sizer and Tony Rassias
| Date published: | October 2, 2025 |
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