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All Municipal Impact Studies

Read the studies from the Office of the State Auditor on key issues driving municipal costs.

Municipal Impact studies examine aspects of state law that have significant fiscal impacts on cities and towns. They examine the root causes of issues driving costs for cities and towns and offer recommendations to control these costs.

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2017

Supporting Student and Community Success: Updating the Structure and Finance of Massachusetts Regional School Districts (PDF 1.75 MB)

Costs, Regulation and Financing of Massachusetts Water Infrastructure: Implications for Municipal Budgets (PDF 4.06 MB)

2016

Thirty-Fifth Anniversary Report of the Division of Local Mandates (PDF 3.17 MB)

Five-Year Statutory Fiscal Impact Report (PDF 847.77 KB)

2015

Municipal Cost Impacts of Massachusetts's Hotel/Motel-Based Homeless Families Shelter Program (PDF 4.05 MB)

2011

Local Financial Impact of Massachusetts Dam Safety (PDF 914.93 KB)

2000-2010

Local Financial Impact of Property Tax Exemptions for Senior Citizens (PDF 1.14 MB)

Massachusetts Municipal Medicaid Program (PDF 194.57 KB)

Payment in Lieu of Taxes (PILOT) - June 2001 (PDF 1.36 MB)

Before 2000

Clean Environment Fund (PDF 611.51 KB)

Clean Environment Fund (PDF 1016.73 KB)

Closure of Unlined Landfills (PDF 565.39 KB)

Financial Effects of Mandatory Recycling on Cities and Towns (PDF 1.35 MB)

Mandatory Participation by Public Employers in the Workers' Compensation Trust Fund (PDF 440.46 KB)

Massachusetts Education Reform (PDF 3.48 MB)

Payment in Lieu of Taxes (PILOT) (PDF 2.75 MB)

Review of Property Tax Exemptions for the Elderly (PDF 1.5 MB)

Special Education in Massachusetts (PDF 6.72 MB)

Standards for the Licensure of Individuals Practicing Athletic Training, Occupational Therapy, and Physical Therapy (PDF 3.59 MB)

The School Breakfast Law (PDF 297.79 KB)