Friday, April 24, 2015



Appendix A
PROPOSITION 2½ BALLOT QUESTION FORMS
The form of each type of Proposition 2½ referendum question is prescribed by G.L. c.

59, § 21C. To properly present a question to the voters, the following statutory language

must be used:
Levy Limit Override (G.L. c. 59, § 21C(g)):
Shall the (city/town) of _________________ be allowed to assess an additional

$____________ in real estate and personal property taxes for the purposes of (state the

purpose(s) for which the monies from this assessment will be used) for the fiscal year

beginning July first ______?

Yes ____ No ____
Levy Limit Underride (G.L. c. 59, § 21C(h)):
Shall the (city/town) of _________________ be required to reduce the amount of real

estate and personal property taxes to be assessed for the fiscal year beginning July first

_____ by an amount equal to $___________?

Yes ____ No ____
Capital Expenditure Exclusion (G.L. c. 59, § 21C(i½)):
Shall the (city/town) of _________________ be allowed to assess an additional

$____________ in real estate and personal property taxes for the purposes of (state the

purpose(s) for which the monies from this assessment will be used) for the fiscal year

beginning July first ______?

Yes ____ No ____
Pre-Proposition 2½ Debt Exclusion (G.L. c. 59, § 21C(j)):
Shall the (city/town) of __________________ be allowed to exempt the total amounts

required to pay for bonded indebtedness incurred prior to the passage of proposition two

and one-half, so-called, from the city’s/town’s limit?

Yes ____ No _















MGL c 59
Section 21C Limitations on total taxes assessed; determination by voters
Section 21C. (a) Whenever used in the text of this section, the following words and terms shall have the following meanings:—

(i1/2) The local appropriating authority of any city or town may, by a two-thirds vote, seek voter approval to assess taxes in excess of the levy limitation for certain capital outlay expenditures. Amounts for such capital outlay expenditures or for the city’s or town’s apportioned share for certain capital outlay expenditures by a regional governmental unit shall be assessed only after approval by a separate vote of the people taken at a regular or special election held before the setting of the annual tax rate; provided, however, that the question submitted shall be worded as follows:


 “Shall the (city/town) of ___ be allowed to assess an additional $___ in real estate and personal property taxes for the purposes of (state the purpose(s) for which the monies from this assessment will be used) for the fiscal year beginning July first, two thousand and ___?
YES____ NO____
and provided, further, that said question shall be deemed approved if a majority of the persons voting thereon shall vote “yes”.
Capital outlay expenditures may be authorized for any municipal purpose for which the city or town would be authorized to borrow money under section seven or eight of chapter forty-four.


The above question is from the sample ballot as posted on Templeton Town web site, you make the call and you can read the entire MA General Law c 59 if you google MGL c 59.


Appendix A information is from MA DOR site, google Massachusetts debt exclusion ballot questions is one way to get there, good luck. Take an interest in the budget process, it is your money and you have a say in how it is spent.


Jeff Bennett

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