Frequently Asked Questions

Proposition 2 1⁄2 allows a community to assess taxes in excess of the  automatic annual 2.5 percent increase and any increase due to new growth by passing an override. A community may take this action as long as it is below its levy ceiling, or 2.5 percent of full and fair cash value. An override cannot increase a community’s levy limit above the level of the community’s levy ceiling. 

When an override is passed, the levy limit for the year is calculated by including the amount of the override. The override results in a permanent increase in the levy limit of a community, which as part of the levy limit base, increases at the rate of 2.5 percent each year. 

A majority vote of the Select Board allows an override question to be placed on the ballot. Override questions must be presented in dollar terms and must specify the purpose of the override.  Overrides require a majority vote of approval by the electorate.

Source: www.mass.gov/doc/levy-limits-a-primer-on-proposition-2-12-0/download

In 2017 Westford voters supported an override to bring teacher pay to the average level within our “market basket” group of similar communities.  The Town’s target was to bring our teacher pay up to average level over the three years of the contract (FY18, 19 and 20.)  The amount of money designated in the override was committed to teacher salaries and teachers received all raises agreed to by contract.

In the past year, the Town has identified numerous budget challenges for future fiscal years arose which would require the expenditure of town funds well in excess of what has been allocated to those individual town functions previously. Over the course of the past year, we have experienced generational high inflation, renewing union contracts in this high inflation environment, extremely high health insurance claims by our employees, the knowledge that our solid waste vendor was not looking to renew their contract (traditionally, very low pricing), a bus contract renewal and special education tuitions that are dictated by the State and not the Town.   

For a detailed walk through all of the data supporting this information, please review the following  Budget Task Force Informational Videos.

Assuming a normal 2.5% increase for the average house value, the average single family tax bill would increase by 2.7% without an override. 

Westford is not the only community in this situation.  Arlington passed an override for FY25 in November of 2023.  Groton, Dunstable, and Belmont have voted on override ballot questions.  Dracut, Acton and other municipalities are considering an override.  

The linked slides demonstrate what the town services would look like with an without an override.

When the library expansion project came before the Town, many of the challenges that we are currently facing were not known.  Over the course of the past year, we have experienced generational high inflation, renewing union contracts in this high inflation environment, extremely high health insurance claims by our employees, the knowledge that our solid waste vendor was not looking to renew their contract (traditionally, very low pricing), a bus contract renewal and special education tuitions that are dictated by the State and not the Town.   

The library project was authorized by a vote of what is known as a Debt Exclusion.  This funding is outside of proposition 2 ½ cannot be used or given to the operating budget.  The debt exclusion for the library will fall off the tax roll after the note has been paid off.  The override is a permanent tax increase.

Town residents have voted seven times on the funding, grant approvals and debt exclusion related the Library Planning and Design Grant and the following Massachusetts Public Library Construction Program Grant dating back to March 2012: 

As of April 1, 2024, Westford has spent $407,202.10 of the first grant disbursement from the State.  The Town received the Grant Payment of 20% on January 9, 2023.  Subsequent payments will be paid at significant construction benchmarks.  We anticipate the project to be complete in June 2027.

 Additionally, the Town has signed contracts in the following amount with the Architect in the amount of $2,491,170 and Owners Project Manager in the amount of $945,595.  If the Town cancels the project, we are liable to pay back these contract amounts.

We contacted the Division of Local Services (DLS) to ask the mechanics to rescind a debt exclusion vote once it is passed, and under MGL Ch 59 Sec 21C, there is no process that expressly authorizes communities to rescind and approved debt exclusion vote.  A town meeting could vote to rescind a borrowing authorization to the extent that funds are unencumbered. This usually occurs after a project is completed. As shown above, spending on this project has already begun. The DLS noted that only a handful of towns have considered recission of a borrowing in the past.

If the library project does not move forward, the funds that we have spent from the State will have to be returned and we will have to budget for building repairs and maintenance that are not currently budgeted for.  We will also lose out on the $8.68M grant funding that the Town has been authorized to receive.  Additionally, based upon past history, we understand that the state would not be willing to issue grants to the town of Westford for renovation or expansion projects for the foreseeable future if we were to return this grant funding.  

The Town of Westford has a range tax exemptions available for seniors, veterans, disabled and others.  Please see the chart linked below for more information.  The Chief Assessor gave a presentation to the Select Board on February 13, 2024 on these exemptions.

www.westfordma.gov/DocumentCenter/View/12026/Summary-of-Programs