Available funds include free cash, stabilization funds, overlay surplus, expendable trust funds and other reserves.

Planning for future increases in education funding requires clear communication among local officials and current information on the Education Reform Act of 1993 (as amended).…

Expenditures that may be made without an appropriation by town meeting or city council include debt service payments, final court judgments, snow and ice removal…

An override is a voted increase in the levy limit. An override cannot increase a community’s levy limit above the community’s levy ceiling. The levy…

The levy limit is the maximum amount a community can raise through property taxes in any given year. The levy limit is based on the…