2026 Override
Read the Globe's March 25 article on why so many towns are seeking override in 2026.  

History
In 1980, the year President Reagan was elected, America was in a moment of reaction to preceding decades. National and local sentiment was decidedly anti-government, and Massachusetts was no exception. Led by the anti-tax group Citizens for Limited Taxation, Prop 2½ is similar to other "tax revolt" measures passed around the same time in other parts of the United States. (A footnote of this history is Gregg Hyatt, a singularly unsuccessful politician who left this significant mark on Massachusetts championing Prop 2½). 

Why do we need to vote on overrides
Proposition 2½, the property tax cap passed by voters in 1980, limits municipal governments to a 2.5% increase in assessed property taxes each year. To exceed this cap, a majority of local voters need to agree to an town override to build their budget to cover the real cost of services. This is enshrined in state law M.G.L. Ch. 59, Sect. 21C. 

Why do overrides seem more frequent
Over time, Proposition 2½ has become more binding since it operates in nominal terms: the rules it follows do not change in response to prices, costs, or spending. In the 1980s and 1990s state government increased general aid to municipalities to avoid budget shortfalls. Effective property tax rates fell and community taxes increased through a region-wide real estate boom and a increases in real estate aid to municipalities. But that was nearly 50 years ago. Costs increase for mandated services and what's expected from towns has changed dramatically. The world changes and we're captive to legislation frozen in time.    

What are the Town's costs and how are they covered
In Massachusetts, municipal revenues support local spending for schools, public safety, and other public services through a property tax levy, state aid, local receipts, and other sources.
The property tax levy is the largest source of revenue for most cities and towns. 

It's a reality that costs grow more than 2.5% annually
It is a fact that Brookline's costs are rising faster than our revenues: driven by healthcare (rising ~12% per year), inflation, contractual salary obligations, transportation, and special education mandates, costs are growing at 5 to 7% per year while revenue grows 3.5%. To address the deficit, the Town and Schools have two choices: significantly reduce services to balance the budget or pass an override above the 2.5% tax cap.   

What is possible for the future
Budgets are comprised of revenues and expenses. Brookline needs to be creative and even aggressive in expanding our revenue base including through commercial zoning and expanding our real estate tax base through more housing. These are options that take time and are voted on in Town Meeting with a high threshold for approval.

The mechanisms for near-term change are challenged by commiments and custom: union contract obligations, mandates that schools must meet to serve our children fully, health costs increasing without clear value in quality of care, even a golf course that contributes no revenue to town coffers. How do we think differently in the near term and for the future? 

We also need to think about the bigger picture. What makes a town thrive? How do we make sure we are creative and wise in thinking about what Brookline needs to be and look for new ways of delivering those services? That doesn't happen in town meeting but it does happen with an engaged population thinking about what quality of life means for Brookline. 

This is why I am running for Town Meeting: to be part of a movement for expanding commercial and revenue prospects and housing which improve quality of life and build a sustainable tax base for out future. For now the override is our best option. For the future we need to think even more expansively.