An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19
Announcement, Recent Legislation
COVID-19 emergency declaration governor town meeting delays budget adoption expenditure amortization free cash undesignated fund balance moderator recess continue district tax bills due dates exemptions applications selectmen selectboard appropriation departmental revolving funds right of first refusal classified lands interest waiver city cities
St. 2020, c. 53; St. 2015, c. 10, s. 58; 39:9; 39:10A; 41:119; 48:66; 41:1A; 44:31; 59:23; 44:53E1/2; 61:8; 61A:14; 61B:9; 59:57; 59:57C; 59:59; 59:5; 59:5C; 59:5I; 32
This Bulletin explains the municipal finance law changes included in An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, signed into law by Governor Baker on April 3, 2020. The Act includes provisions to delay a town meeting beyond June 30th in case of a declared emergency; delays due to a public health emergency by a moderator of a scheduled town or district meeting; emergency deficit spending beyond June 30 on a month to month basis with the director's approval in the event a town or district is unable to adopt its FY 2021 budget due to the emergency; amortization of deficits due to the emergency over a three-year period; appropriations from free cash certified as of July 1, 2019 after June 30, 2020, with the director's approval, when a city, town or district has been unable to adopt its FY 2021 budget by June 30; continued expenditures from departmental revolving funds; suspension of times for cities and towns to act after receiving a notice that triggers a right of first refusal regarding classified lands; extension of due dates of property tax bills and exemption applications and waiver of interest on certain bills paid by June 30th; waiver on limit of hours worked and earnings for certain retirees under c. 32.