We have advised our client municipalities with respect to a host of budgeting, funding, taxation, borrowing and accounting issues related to capital, operating, reserve, enterprise and revolving funds. We have assisted in the preparation of grant and loan applications, negotiated federal and state assistance agreements, and assisted in the analysis and use of cost data in fee setting. We have participated in the creation of Affordable Housing Trust Funds, OPEB Trust Funds, dedicated stabilization funds and special-purpose gift accounts.
We have drafted numerous debt exclusion, capital outlay exclusion and override ballot questions and related Town Meeting motions, and have advised our municipal clients regarding Community Preservation Act accounting issues. We have advised assessors on the application of abatements and exemptions under M.G.L. c.59, taxability of land owned by non-profits or charities, requirements for tax relief under M.G.L. c.61, 61A, and 61B and a municipality’s rights to recoupment or purchase of “chapter” land.