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Article 64 Town Budget Presentation

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Warrant Article #64
Fiscal Year 2027 Budget
May 6, 2026
James Feeney, Town Manager
Dollar
Percent Dollar Percent Dollar Percent Dollar
Percent Dollar Percent
FY 2026 FY 2027 Change Change FY 2028 Change Change FY 2029 Change Change FY 2030 Change Change FY2031 Change Change
REVENUE
State Aid 30,200,811 30,831,002 630,191 2.09% 31,134,860 303,858 0.99% 31,441,757 306,897 0.99% 31,751,723 309,966 0.99% 32,064,788 313,065 0.99%
Local Receipts 10,443,994 12,488,000 2,044,006 19.57% 12,589,500 101,500
0.81% 12,622,500 33,000 0.26% 12,667,500 45,000 0.36% 12,712,500 45,000 0.36%
Free Cash 10,298,997
11,368,820 1,069,823 10.39% 8,462,413
(2,906,407)
-25.56%
6,978,590 (1,483,823) -17.53% 6,978,590 0
0.00% 6,978,590 0 0.00%
Overlay Reserve Surplus 750,000 1,250,000 500,000 66.67% 200,000 (1,050,000)
-84.00%
200,000 0
0.00% 200,000
0 0.00% 200,000 0 0.00%
Property Tax 171,327,383 191,077,266 19,749,883 11.53%
196,444,756 5,367,490 2.81% 201,807,226 5,362,470 2.73% 207,084,812
5,277,586 2.62% 212,399,519 5,314,707
2.57%
Override Stabilization Fund 8,984,045 0
(8,984,045)
-100.00% 2,820,258 2, 820,258
-
9,034,429 6,214,171 - 123,255 (8,911,174) - 0 (123,255) -
TOTAL REVENUES 232,005,230 247,015,088 15,009,858 6.47% 251,651,787 4,636,699
1.88% 262,084,502 10, 432,715 4.15% 258,805,879 (3,278,623) -1.25% 264,355,397 5,549,517
2.14%
APPROPRIATIONS
APS School Budget 103,630,672 107,775,899 4,145,227 4.00% 112,086,935 4,311,036 4.00% 116,570,412 4,483,477 4.00% 121,233,229 4,662,816 4.00% 126,082,558 4,849,329 4.00%
Growth Factor 1,070,420 0 (1,070,420) -100.00% 0
0 - 0 0 - 0 0 - 0
0 -
Net School Budget 103,630,672 107,775,899 4,145,227
4.00% 112,086,935 4,311,036 4.00% 116,570,412
4,483,477
4.00% 121,233,229
4,662,816 4.00% 126,082,558 4,849,329 4. 00%
Minuteman Operating & Capital 6,609,620 6,612,570 2,950 0.04% 6,844,010 231,440
3.50% 7,083,550 239,540 3.50% 7,331,474 247,924 3.50% 7,588,076 256,602 3.50%
Minuteman Exempt Capital 1,737,470 1,656,187 (81,283) -4.68% 1,769,692 113,505 6.85% 1,761,491
(8,201)
-0.46% 2,049,721
288,230 16.36% 2,023,298 (26,423) -1.29%
Net Minuteman Budget 8,347,090 8,268,757
(78,333)
-0.94% 8,613,702 344,945
4.17%
8,845,041 231,339
2.69% 9,381,195
536,154 6.06% 9,611,374 230,179 2.45%
Town Personnel Services 33,887,660 35,950,836 2,063,176 6.09% 37,119,238 1,168,402 3.25% 38,325,613 1,206,375 3.25% 39,571,195 1,245,582
3.25% 40,857,259 1,286,064 3.25%
Town Expenses
8,656,211 8,120,693 (535,518) -6.19% 8,384,616 263,923 3.25% 8,657,116 272,500 3.25% 8,938,472 281,356 3.25% 9,228,972 290,500 3.25%
Enterprise Fund/Other Offsets (3,282,750) (3,534,611) (251,861) 7.67% (3,649,486) (114,875) 3.25% (3,768,094) (118,608)
3.25%
(3,890,557) (122,463) 3.25% (4,017,000) (126,443) 3.25%
Net Town Budget 39,261,121 40,536,918 1,275,797
3.25% 41,854,368 1,317,450 3.25% 43,214,635 1,360,267 3.25% 44,619,110 1,404,475
3.25% 46,069,231 1,450,121 3.25%
MWRA Debt Shift 0 0 0 0 0 0
0 0 0
Capital budget
Exempt Debt Service 12,707,667
12,732,788
25,121
0.20%
12,642,378 (90,410) -0.71% 12,560,047 (82,331) -0.65% 12,210,069 (349,978) -2.79% 12,128,369 (81,700)
-0.67%
Non-Exempt Service 7,417,567 8,317,444 899,877 12.13% 9,109,861 792,417 9.53% 9,268,957 159,096 1.75% 9,121,711 (147,246) -1.59% 9,261,054 139,343 1.53%
Cash 5,031,594 3,992,880
(1,038,714) -20.64% 3,014,007 (978,873) -24.52% 3,370,661 356,654 11.83% 4,000,039
629,378 18.67% 4,409,381 409,342 10.23%
Adjustments to 5% Plan
1,076,314
1,076,314 - 1,156,507 80,193 7.45% 1,146,286 (10,221) -0.88% 1,126,347
(19,939) -1.74% 1,218,106 91,759 8.15%
Offsets/Capital Carry Forward (574,674) (992,312) (417,638) 72.67%
(319,707)
672,605 -67.78% (308,784) 10,923 -3.42% (256,400) 52,384 -16.96% (245,050) 11,350 -4.43%
Total Capital 24,582,154 25,127,114
544,960 2.22% 25,603,046 475,932 1.89% 26,037,167 434,121 1.70% 26,201,766
164,599 0.63% 26,771,860 570,094 2.18%
Pensions 15,866,268 16,620,963 754,695 4.76% 17,452,011 831,048 5.00% 18,324,612 872,601
5.00% 19,332,466 1,007,854 5.50% 20,395,752 1,063,286 5.50%
Insurance 26,210,136 28,941,819 2,731,683 10.42% 31,493,444 2,551,625 8.82% 34,012,920 2,519,476 8.00% 36,393,824 2,380,904 7.00% 38,941,392 2,547,568 7.00%
Curbside Collection 5,084,973 5,390,071 305,098 6.00% 5,700,000 309,929 5.75% 6,027,750 327,750 5.75% 6,359,276 331,526 5.50% 6,709,036 349,760 5.50%
State Assessments 4,439,400 4,445,601
6,201
0.14% 4,553,497 107,896 2.43%
4,664,090 110,593 2.43% 4,777,448 113,358 2.43% 4,893,640 116,192 2.43%
Overlay Reserve 996,875 350,000 (646,875) -64.89% 600,000 250,000 71.43% 600,000 0 0.00% 600,000 0 0.00% 600,000 0 0.00%
Reserve Fund 2,089,593 2,326,261 236,668 11.33% 2,344,195 17,934 0.77% 2,387,285 43,090
1.84% 2,444,228 56, 943 2.39% 2,502,037 57,809 2.37%
Warrant Articles 1,496,948 1,400,590 (96,358) -6.44% 1,350,590 (50,000) -3.57% 1,400,590 50,000 3.70% 1,350,590 (50,000) -3.57% 1,300,590 (50,000) -3.70%
Override Stabilization Fund 5,831,095 5,831,095 - 0 (5,831,095) -100.00% 0 0 - 0 0 - 0 0 -
TOTAL APPROPRIATIONS
232,005,230 247,015,088 15,009,858
6.47% 251,651,787 4,636,699 1.88% 262,084,502 10,432,715 4.15% 272,693,131 10,608,629 4.05% 283,877,470 11,184,339 4.10%
BALANCE 0 0 0 0 (13,887,252) (19,522,073)
Free Cash 22,737,640 16,924,826 13,957,180 13,957,180 13,957,180 13,957,180
Stabilization Fund 4,769,308 4,964,694 5,163,988 5,367,268 5,574,613 5,786,105
Override Stabilization Fund 6,146,847 11,977,942 9,157,684 123,255 0 0
Overlay Surplus (less liabilities) 2,074,841 1,174,841 1,574,841 1,974,841 2,374,841 2,774,841
Municipal Bldg. Ins. Trust Fund 777,055 784,826 792,674 800,601 808,607 816,693
TOTA L: 36,505,691 35,827,129 30,646,367 22,223,144 22,715,241 23,334,819
Long Range Plan, April 14, 2026
Long Range
Plan as of
April 14, 2026
FY26 – FY27
Comparison
Dollar Percent
FY 2026 FY 2027 Change Change
REVENUE
State Aid 30,200,811 30,831,002 630,191 2.09%
Local Receipts 10,443,994 12,488,000 2,044,006 19.57%
Free Cash 10,298,997 11,368,820 1,069,823 10.39%
Overlay Reserve Surplus 750,000 1,250,000 500,000 66.67%
Property Tax 171,327,383 191,077,266 19,749,883 11.53%
Override Stabilization Fund 8,984,045 0 (8,984,045) -100.00%
TOTAL REVENUES 232,005,230 247,015,088 15,009,858 6.47%
APPROPRIATIONS
APS School Budget 103,630,672 107,775,899 4,145,227 4.00%
Growth Factor 1,070,420 0 (1,070,420) -100.00%
Net School Budget 103,630,672 107,775,899 4,145,227 4.00%
Minuteman Operating & Capital 6,609,620 6,612,570 2,950 0.04%
Minuteman Exempt Capital 1,737,470 1,656,187 (81,283) -4.68%
Net Minuteman Budget 8,347,090 8,268,757 (78,333) -0.94%
Town Personnel Services 33,887,660 35,950,836 2,063,176 6.09%
Town Expenses
8,656,211 8,120,693 (535,518) -6.19%
Enterprise Fund/Other Offsets (3,282,750) (3,534,611) (251,861) 7.67%
Net Town Budget 39,261,121 40,536,918 1,275,797 3.25%
MWRA Debt Shift 0 0 0
Capital budget
Exempt Debt Service 12,707,667 12,732,788 25,121 0.20%
Non-Exempt Service 7,417,567 8,317,444 899,877 12.13%
Cash 5,031,594 3,992,880 (1,038,714) -20.64%
Adjustments to 5% Plan 1,076,314 1,076,314 -
Offsets/Capital Carry Forward (574,674) (992,312) (417,638) 72.67%
Total Capital 24,582,154 25,127,114 544,960 2.22%
Pensions 15,866,268 16,620,963 754,695 4.76%
Insurance 26,210,136 28,941,819 2,731,683 10.42%
Curbside Collection 5,084,973 5,390,071 305,098 6.00%
State Assessments 4,439,400 4,445,601 6,201 0.14%
Overlay Reserve 996,875 350,000 (646,875) -64.89%
Reserve Fund 2,089,593 2,326,261 236,668 11.33%
Warrant Articles 1,496,948 1,400,590 (96,358) -6.44%
Override Stabilization Fund 5,831,095 5,831,095 -
TOTAL APPROPRIATIONS 232,005,230 247,015,088 15,009,858 6.47%
BALANCE 0 0
Free Cash 22,737,640 16,924,826
Stabilization Fund 4,769,308 4,964,694
Override Stabilization Fund 6,146,847 11,977,942
Overlay Surplus (less liabilities) 2,074,841 1,174,841
Municipal Bldg. Ins. Trust Fund 777,055 784,826
TOTAL: 36,505,691 35,827,129
Fiscal Year 2027
Total $247,015,088
FY2026 FY2027
Budget
Budget $ %
Revenue
Property Tax 171,327,383$ 191,077,266$ 19,749,883
$
11.53%
Local Receipts 10,443,994
$ 12,488,000$
2,044,006$
19.57%
State Aid 30,200,811$
30,831,002$ 630,191$
2.09%
ARPA in FY23+FY24 -$
-$ -$
-
Free Cash 10,298,997$ 11,368,820$ 1,069,823$ 10.39%
Overlay 750,000$
1,250,000$ 500,000$
66.67%
Override Stabilization Fund 8,984,045$
-$ (8,984,045)
$ -100.00%
TOTAL T AXES, FEES, AID, AND OTHER SOURCES
232,005,230$ 247,015,088$ 15,009,858$ 6.47%
Transfers in (Offsets) (3,282,750)
$
(3,534,611)$ (251,861)$
7.67%
T OT A L REV ENUES
228,722,480$
243,480,477$ 14,757,997$ 6.45%
Expenditures
Municipal Departments Appropriations 42,543,871$ 44,071,529$
1,527,658$ 3.59%
Offsets and Indirect Costs 3,282,750
$ 3,534,611$ 251,861$ 7.67%
Municipal Departments (Taxation Total) 39,261,121$ 40,536,918$ 1,275,797$ 3.25%
School Department 103,630,672$ 107,775,899$ 4,145,227$ 4.00%
Minuteman School 8,347,090$ 8,268,757
$ (78,333)$ -0.94%
Healthcare & Pensions 42,076,404$ 45,562,782$ 3,486,378$ 8.29%
Curbside Collection 5,084,973$ 5,390,071$ 305,098$ 6.00%
Capital 24,582,154$ 25,127,114$ 544,960$ 2.22%
Warrant Articles 1,496,948$ 1,400,590$ (96,358)$ -6.44%
Reserve Fund 2,089,593$ 2,326,261$
236,668$ 11.33%
State Assessments and Overlay 5,436,275$ 4,795,601$ (640,674)$ -11.79%
TOTAL EXPENDITURES
232,005,230
$ 247,015,088$ 15,009,858$ 6.47%
Surplus / (Deficit) -$ -$ -$ -
Change
Overall General Fund Budget Summary
-0.97 -0.27%
354.54
353.57
FY 27
FY26 to 27
FTE Change
FY 26
Personnel (FTE) Changes
General Fund
Enterprise Funds
-0.03 -0.06%
46.25
46.22
FY 26
FY 27
FY26 to 27
FTE Change
FY2027 Salary Changes
• Overall increase of 6.09% from
FY26 to FY27
Departmental Level Salary Changes, FY26 to FY27
• Excise Collector vacancy is frozen until January 1,
2027, resulting in a 50% decrease in the FY27
salary
• Output Media Handler position has been
eliminated
• Transfer to Police and Fire Departments contingent
upon Article 62
FY2027 Expense Changes
• 6.19% reduction to overall
expense budgets
• 10% reduction to ‘Office
Supplies’, ‘Printing’, and ‘Travel’
(in-state & out-of-state)
• 25% reduction to ‘Advertising’
• Minimum 10% reduction to
committees and celebrations
• Larger targeted reductions
Department
2026
Budget
2027
Budget
$
Change
%
Change
Finance Committee 3,495
$ 2,988$ (508)$ -14.5%
Select Board* 100,550$ 110,510$ 9,960$ 9.9%
Town Manager 63,552$ 47,202$ (16,350)$ -25.7%
Comptroller 27,600$ 24,505$ (3,095)$ -11.2%
Assessor 93,248$ 83,318$ (9,930)$ -10.6%
Treasurer/Collector 166,663$ 140,572$ (26,091)$ -15.7%
Postage** 148,257$ 168,566$ 20,309$ 13.7%
Legal 136,665$ 130,000$ (6,665)$ -4.9%
Human Resources 56,450$ 50,900$ (5,550)$ -9.8%
Information Technology 854,148$ 768,383$ (85,765)$ -10.0%
Town Clerk 11,000$ 9,500$ (1,500)$ -13.6%
Registrars 15,250$ 13,250$ (2,000)$ -13.1%
Planning and Community Development 38,621$ 34,359$ (4,262)$ -11.0%
Zoning Board of Appeals 10,300$ 7,053$ (3,247)$ -31.5%
Redevelopment Board 12,800$ 10,500$ (2,300)$ -18.0%
Facilities 861,400$ 833,259$ (28,141)$ -3.3%
Parking 20,780$ 16,500$ (4,280)$ -20.6%
Police 860,166$ 822,080$ (38,086)$ -4.4%
Fire 429,900$ 425,280$ (4,620)$ -1.1%
Inspections 15,200$ 12,002$ (3,198)$ -21.0%
Public Works (All Divisions) 3,592,388$ 3,433,610$
Health and Human Services 124,830$ 119,990$ (4,840)$ -3.9%
Council on Aging 5,300$ 4,770$ (530)$ -10.0%
Veterans 251,268$ 150,801$ (100,467)$ -40.0%
Diversity, Equity, and Inclusion 39,000$ 35,975$ (3,025)$ -7.8%
Library 547,380$ 489,820$ (57,560)$ -10.5%
AYCC & COA Subsidies 170,000$ 175,000$ 5,000$ 2.9%
Departmental Level Expense Changes, FY26 to FY27
*Select Board expense increased to pay for cost of annual audit
**Postage expense budget increased to cover select bulk mail outsourcing due to position elimination
FY2027 New Requests
Department
Description Personnel Expense
Total
Assessor
CAMA System Upgrade
$16,676 $16,676
Assessor
One Time CAMA Training/Conversion
$20,000 $20,000
DPW Cemetery Contracted Services $30,000 $30,000
DPW Cemetery Telephone Expenses $1,000 $1,000
DPW Highway
Electricity
$30,000 $30,000
DPW Natural Resources Contracted Services $12,000 $12,000
DPW Natural Resources Telephone Expenses $3,000 $3,000
DPW Solid Waste Curbside Collection $222,473 $222,473
DPW Solid Waste Yard Waste Disposal $21,700 $21,700
DPW Solid Waste Rubbish Disposal $162,257 $162,257
DPW Solid Waste Food Scrap Diversion
$20,000 $20,000
DPW Solid Waste Materials Supplies/Recycle Center $20,000 $20,000
DPW MER Contracted Services $5,000 $5,000
DPW Street Li ghts Construction Services
$20,000 $20,000
DPW Traffic Signals Construction Services $10,000 $10,000
Facilities Library Day(7am-4pm) Custodian
$66,604 $66,604
Facilities Clothing Allowance
$650 $650
Facilities Auto Allowance
$1,672 $1,672
Facilities
Materials Supplies $9,294 $9,294
Facilities
CONTRACTED SRVCS - PROF SRVCS $66,356 $66,356
Facilities Electricity
$23,984 $23,984
Department Description Personnel Expense Total
Fi re
Record Management Software - First Due
$1,888 $1,888
Fi re
QED - Pol i ce
$1,254 $1,254
HHS
Mosquito Control (3% contractual increase) $1,219 $1,219
Information Technology
Operationalize OpenGov Permit&Application subscription $123,000 $123,000
Information Technology
Operationalize One Meeting subscription $19,500 $19,500
Information Technology
Operationalize Boards&Meetings subscription $7,200 $7,200
Information Technology
Operationalize Budget module subscription $55,000 $55,000
Information Technology
e911 license increase $3,600 $3,600
Information Technology
Office Manager transition - consulting services $15,000 $15,000
Li bra ry Part Time Programming/Outreach Librarian $32,681 $32,681
Li bra ry Teen Librarian Support $10,606 $10,606
Planning Assistant Planner $65,089 $65,089
Planning GIS Analyst - Consultant $35,000 $35,000
Police
Sergeant - BWC (GR1/ST1-25% ED, 5% STAFF, 13 HOLIDAYS)
$103,872 $103,872
Police
QED annual CAD expense
$3,475 $3,475
Registrar Printing cost - town census $300 $300
Registrar Printing cost - s treet l is t $250 $250
Registrar Printing cost - confirmation cards $200 $200
Registrar del. Voter cards by law every two years $1,500 $1,500
Select Board
New Auditing Contract $12,000 $12,000
Grand Total 1,255,300$
Continued Strong Financial Position