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This wikipedia is intended to inform readers about forms of Massachusetts local government. It is a compilation of Massachusetts General Laws, information found on state agency websites, and other sources and articles. Additionally, much of the information has been adapted from the Handbook for Massachusetts Selectmen. Though this is a wikipedia, please note that information contained here is editable only by Massachusetts Municipal Association staff and state and local officials approved by the MMA. Finally, it is anticipated that this wikipedia will grow to become a resource for answering all Massachusetts local government questions. Please contact Paul Bockelman (pbockelman@mma.org) or Kristi Williams (kwilliams@mma.org) to identify key topics in need of population, submit documents or writings for consideration to be included and to correct or add to posted material.
Contents |
Massachusetts Cities and Towns
Today the Commonwealth of Massachusetts has 351 municipalities. Of these 351 communities 298 operate as towns and 53 have adopted a form of government designating them as cities. Twelve of these cities however have retained the word "Town" in the name. The official title of these are the "The City known as The Town of _____". These cities are Agawam, Amesbury, Barnstable, Braintree, Franklin, Greenfield, Palmer, Southbridge, Watertown, West Springfield, Weymouth and Winthrop.
This Map of Massachusetts provides form of government information for each city and town.
Other Massachusetts Incorporated Entities
County Government
Massachusetts has 14 counties that incorporate all the 351 cities and towns in the state. Though the county governments of Middlesex, Berkshire, Essex, Hampden and Worcester were abolished by the state legislature between 1997 and 2000, all five still exist as geographical/political regions. Abolition of these county governments means that the county government structure no longer exists in those counties and all county functions, responsibilities and assets have been turned over to agencies of the Commonwealth. In each of those counties the Register of Deeds, the Register of Probate, the Sherrif and the District Attorney, while still elected at the county level, are now state employees. [1]
According to Home Rule legislation, officials or voters of a county are able to create a charter commission to study the form of government. The commission can submit one of three model county charters for approval of voters in that county at a statewide election or it can submit a special charter which must first be approved by the state legislature. While Bristol, Dukes, Nantucket, Norfolk, Plymouth and Suffolk counties continue to have a substantially unchanged government structure, Franklin and Hampshire county have applied for and become Regional Councils of Government. Barnstable county has applied for this structure as well but approval has not been given.[2]
Regional Councils and Authorities
A regional council is a public organization encompassing a multi-jurisdictional regional community. It is founded on, sustained by and directly tied to local and/or state government laws, agreements or other actions. A regional council serves the local governments and citizens in the region by dealing with issues and needs that cross city, town, county and even state boundaries through communication, planning, policymaking, coordination, advocacy and technical assistance. A regional council seeks to build partnerships and programs that reflect the regional community. Through its regional council, the regional community can pool its resources to meet challenges involving solid waste, water and wastewater systems, housing, crime, transportation, workforce training, services for elderly, economic development and other issues that cross jurisdictional boundaries.
Regional councils have different names -- regional planning commissions, councils of government, associations of government, regional development centers and economic development districts. Regardless of the name, regional councils carry out many of the same functions and responsibilities. Regional agencies with a single or specific project or program function are not regional councils by definition of the New England Association of Regional Councils. Such agencies, such as regional transit authorities, include special specific project or program function are not regional councils by our definition.
Regional councils allow even the smallest units of government to recognize some economy of scale by joining with surrounding municipalities to solve problems and provide services to its residents. This regional approach to problem solving is becoming increasingly important as small -- and large -- communities struggle to implement costly federal and state requirements with limited financial resources.
Regional councils are multi-jurisdicitional and multi-purpose organization with legal status. They are funded in whole or in part by member local governments, state and federal programs and private sector contributions. The governing bodies of regional councils are comprised primarily of local government elected officials and/or appointed representatives of local communities and state government.[3]
Regional Councils of Government
Cities and towns within or contiguous to an abolished county may choose to create a Regional Council of Government. This type of government has a charter which will be binding on those communities where a majority of voters in a city or town approve it. The regional council of governments can provide a variety of services to cities and towns, such as planning, public safety, engineering, water and waste disposal, and many other services. The participating communities pay assessments based on local property evaluation.
Regional Planning Agencies
The Commonwealth of Massachusetts has 13 regional planning agencies. They are responsible for studying district resources and needs and based on such, create a plan and recommendations concerning district land use and infrastructure.
Regional Transit Authorities
The Commonwealth of Massachusetts has 16 regional transit authorities. A regional transit authority provides and coordinates cost-effective and safe transportation options for commuters. These are the sole providers of public transportation in 231 Massachusetts cities and towns outside of the Massachusetts Bay Transportation Authority (MBTA) District.
Regional School Districts
Regional School Districts are made up of two or more towns who vote to create a regional school district. These districts are political bodies that are governed by Massachusetts General Laws Chapter 71, Sections 14-161.
Water and Sewer Districts
Massachusetts Regional Water and Sewer districts are made up of two or more towns who vote to create a regional water and sewer district. These districts are political bodies that are governed by Massachusetts General Laws Chapter 40N, Section 25.
Relationship Between Local Government and State Government
Local Government Independence
In 1966 the State Legislature passed a constitutional amendment, now known as the Home Rule Amendment intended to confer a greater degree of self-government to all municipalities. Specifically, it gave Massachusetts cities and towns the ability to create, amend and repeal their individual charters, by-laws, ordinances in a way that is consistent with the power afforded them by the General Court and the Massachusetts constitution. The amendment was created as a tool to make significant structural changes at a time when recognition of the need for such was happening across the state.[4]
For more information on Home Rule and to view the complete text of the Home Rule Amendment see Home Rule.
Ability to Tax and Spending
The ability of Massachusetts cities and towns to tax, spend and borrow is governed by Massachusetts General Laws and the state legislature. Municipal finance in general is governed specifically by MGL Chapter 44: Municipal Finance.
Independent Ability to Tax
Despite Home Rule as provided by Article LXXXIX of the Constitution of the Commonwealth, Municipalities have no independent ability to tax. Rather, taxes imposed by Massachusetts local government such as excise tax are allowable according to the state's general laws. Section 7 of the Home Rule Amendment limits local powers including the power to levy, assess and collect taxes. Municipalities may also create, with the approval of the legislative body, a tax increment financing district. Chapter 40, Section 59 governs this municipal taxing option.
Emerson College vs. City of Boston
According to case law, as cited in Emerson College vs. City of Boston, Municipalities may impose special assessments "for local improvements which enhance value of real property, provided that assessments are not in substantial excess of benefits received". Additionally, municipalities are limited to the rate or amount or property or persons taxable requiring real estate taxation be proportional and must be imposed based on the value of the property.
Municipalities seeking additional sources of non-tax revenue are increasingly resorting to the imposition of user fees. However, if these fees don’t satisfy the three-prong test adopted by the Massachusetts Supreme Judicial Court (SJC) in its decision in Emerson College v. City of Boston, 391 Mass. 415 (1984), they are subject to legal challenge as illegal taxes.
The EMERSON test requires (a) receipt of a particularized municipal benefit, (b) a choice to avoid the fee by foregoing the service, and (c) a non-revenue raising purpose.
Since the initial SJC decision, there have been numerous court cases challenging a variety of municipal charges and the legal challenges continue. For example, recently the Superior Court held that the trash fee collected by the City of Springfield was substantially a tax and imposed a preliminary injunction against the City’s collection of the trash fee. See Coakley-Rivera v. City of Springfield, 2006 WL 4119597 (Mass.Super.) On appeal, the court held that such a fee is valid with certain caveats—notably that an enterprise fund be established to receive proceeds from the trash fee and that the City could not merely allow residents to use other trash service, but that it had to ask residents if they wanted to opt into the City’s service.
Property Tax Cap
In the late 1970s Massachusetts was much more dependent on property taxes. In FY1977 property taxes comprised nearly half, 49%, of total tax revenue. In FY2005 it composed 36%. In addition, in FY1977 the personal income tax was 20.6% of total tax revenue in FY1977 and 33.7% in FY2005. [5]
Massachusetts cities and towns are limited by a property tax cap known as Proposition 2 1/2. This limits a community to levy not more than 2.5 percent of the total full cash value of all taxable property in the community. The levy limit disallows increases by more than 2.5 percent of the maximum allowable limit for the prior year while allowing for certain increases such as new properties added to the tax rolls.
Lottery and Local Aid
Lottery revenues are distributed to the 351 cities and towns in Massachusetts according to a local aid formula established by the state legislature. Lottery funds are not earmarked for a specific program, allowing cities and towns to spend this money as they so choose. All direct local aid is distributed according to a local aid formula established by the state legislature. Funds designated for Arts Lottery, Cultural Council and Council on Compulsive Gambling are not subject to the distribution formula.[6]
Budget Approval
All municipalities have the ability to appropriate money for municipal programs and projects via the annual budget process. This process varies between different forms of government, specifically, between cities and towns.
Cities: The budget process in cities is governed by Massachusetts General Law Chapter 44, Section 32-34.
Towns: Towns are authorized to appropriate money "for the exercise of any of its corporate powers; provided, however, that a town shall not appropriate or expend money for any purpose, on any terms, or under any conditions inconsistent with any applicable provision of any general or special law" according to MGL Chapter 40, Section 5. Towns are regulated by Massachusetts General Law Chapter 40, Sections 5-12A and 13-13C.
Service Delivery
All cities and towns in Massachusetts provide local services to the residents of their communities. While some of these services are required, many are programs created and services requested by the voters who appropriate money for these. In many municipalities these services include fire and police services, election and tax collection services, libraries, recreation, public works and planning and economic development offices. Other services may include youth and senior citizen programs, centennial celebration and community preservation.
Additional Resources
New England Association of Regional Councils (NEARC)
Understanding Our Tax System: A Primer for Active Citizens
Notes
- ↑ The League of Women Voters: Massachusetts. (2008). Massachusetts Government: County Government. Retrieved 2008 from http://www.lwvma.org/govcounty.shtml
- ↑ The League of Women Voters: Massachusetts. (2008). Massachusetts Government: County Government. Retrieved 2008 from http://www.lwvma.org/govcounty.shtml
- ↑ New England Association of Regional Councils. "About Regional Councils". Retrieved 2008 from http://www.nearc.org/web-content/html/abt_reg_counc.html
- ↑ Morse, Mark. (1998)Handbook for Massachusetts Selectmen 3rd edition (Massachusetts Municipal Association) Boston, MA
- ↑ Massachusetts Budget and Policy Center. "Understanding Our Tax System: A Primer for Active Citizens". (2008) Retrieved 2008 from http://www.massbudget.org/ See Additional Resources
- ↑ The Lottery. "Where Does the Money Go?". Retrieved 2008 from http://www.masslottery.com/wherethemoneygoes.html
