Z!tljeQtommonkua1t1jof aacIjuett AUDITOR OF THE COMMONWEALTH DIVISIONOF LOCAL MANDATES III,, 100 NASHUA STREET, ROOM 1010 A. JOSEPH DENUCCI BOSTON, MASSACHUSETTS 02114 TEL. (617) 727-0980 AUOITOR 1-800-462-COST
A REVIEW OF Tm FINANCIAL IMPACT OF Tiu c.58 PAYMENTS-IN-LIEU-OF-TAXES (PiJ.oT) PROGRAMON MASSACJTUSErrS Crrws Ar Towrs
OCTOBER1994
OFFICE OF THE STATE AUDITOR DwIsIoN OF LOCAL MANDATES A. JOSEPH DENUCCI, AUDITOR
4 ZJJt-QIummnnfttpilthuf ic1urtt
AUDITOR OF THE COMMONWEALTH STATE HOUSE, BOSTON 02133
A. JOSEPH DENUCCI TEL, (617) 727-2075 AUD!TOR October 27, 1994
His Excellency William F. Weld, Governor The Honorable William M. Bulger, President of the Senate The Honorable Charles F. Flaherty, Speaker of the House of Representatives Honorable Members of the General Court
I respectfully submit for your consideration this review of the local fiscal impact of insufficient distributions to cities and towns for payments-in-lieu-of-taxes for state owned land (PILOT) as provided by G.L. c. 58, ss. 13-17. This study was undertaken in accordance with G.L. c. 11, s. 6B, which allows the State Auditor’s Division of Local Mandates to determine the financial effect of state laws impacting cities and towns.
G.L. c. 58, s. 17 provides a reimbursement formula to assist municipalities hosting certain tax-exempt state properties. My report estimates that over the past seven years, cities and towns received $58.4 million in reimbursements rather than the $116.9 million called for by the statutory formula--or 50% of their entitlements on average. In fiscal year 1995, 284 cities and towns are affected by c. 58 PILOT underfunding.
Although I am aware that a statutory promise for state payments is not binding on the Legislature, I respectfully request that you consider the significant fiscal consequences that underfunding this account has on host communities and property taxpayers. The analysis contained in this report provides a starting point for further study. I hope that it clearly demonstrates the need for adequate and predictable assistance to communities that suffer an imbalanced tax burden due to the presence of Commonwealth property.
If you have questions or need additional information regarding this report, please contact Thomas Collins, Director of the Division of Local Mandates, at 727- 0980. I look forward to continuing to work with you on this and other issues affect ing the quality of state and local government and the services that the Common wealth provides to its citizens. Sincerely7,,f /ir’1i
I A. JØEf DeNIJdCI Aufr of he Co4rionwealth TABLE OF CONTENTS
Office of the State Auditor A. Joseph DeNucci, Auditor Division of Local Mandates 100 Nashua St. , Room 1010 Boston,MA 02114 Telephone: (800) 462-2678
A REVIEW OF Tm FINANCIAL IM1ACT OF Tm c.58 PAYMENTS-IN-LIEU-OF-TAXES (PILoT) PROGRAMON MASSACHUSETTS Crrws Ar’ TowNs
OCTOBER 1994
Introduction 1
Methodology 3
Summary Cost Impact Findings 4
Valuation of c.58 State-Owned Land 12
Municipal Budget and Tax Revenue Impacts 13
Conclusion and Recommendations 15
Appendix A- FY 1989 - FY 1995 PILOT Payments and Deficiencies Appendix B - FY 1994 Analysis of Pilot Program by Municipalities
Appendix C - FY1989 - FY1995 Municipal Rankings Appendix D - Inventory of c.58 State- Owned Land
Appendix E - Text Of G.L. c.58 ss.13-17 AppendixF- TextofG.L.c.ll S.6B Thomas ties. presence Mandates INTRODUCTION Lieu-of- past initiated distribution payments mula impact bursement
the amount amount, entitlement. Therefore, cant the residents equity. State all property ity from Water, and traffic nities pressure properties,
state’s
residents.
relative This
The
General Cherry
The It
facilities
several
financial
These
is Auditor’s
state
is
because
control,
property
of sewage
based
All
purpose appropriated
clear
reasoning
report S. Taxes
at
cities
of
on
may
of
consolidating are (DLM)
properties rate.
Cahir, the
responsibility
Sheet.
to
payments
such
Massachusetts
account,
Court years.
host
local
certain
that
also
made
Without impact
all on
also
and
request
compensation (PILOT)
treatment, of
and
G.L.
Reimbursements
tax
of
as
municipalities
other the
and the
property the ,
typically
after
behind Subject When
be towns
evaluates
this
state in
according tax-exempt
exemption
c.
fair and
on
annually
and Office PILOT
are required.
a
some
of
adequate
residents
reviewing
11, report coalition
program
PILOT
cities
colleges,
cash
the of
receive Senator made for
facilities
road
state
residents
to
tax
s.
require
underfunding
cases
of
appropriation
their
state
is section 6B
appropriation
value and
is
to
rates. in
maintenance
and
the
PILOT
to
based
state
reimbursement bear
Without compensation
to of
authority
G.L. of
and the a
to
Robert
schooling
c.
compensate impose
towns.
support implementation
State
prorated such
document
the the
municipal
57
cities
of
receive
58
property.
a
state of
Additionally,
its
on
c.
greater
the cities
payments
Commonwealth. demand
implementation.
c.
as financial
Auditor,
58,
adequate
undeveloped D.
and
As a
58 budget
the
to
should
land
hospitals,forests
is
by
dual
share direct
for Wetmore, for
ss.
and
make is
such,
less
and
PILOT
towns fire
share
cities
for the
DLM’s
a
accounts
for and
children
access
13-17.
burden
towns.
law
to
Division
impact
and
be
than
of
disclose
and
the
PILOT or
Legislature,
of
highly it
recommendations
services
cities
a
of
and
their
are
equitably
falls
indirect
that
the
uniform
account
are
loss
land police
Representative
the to
this
study
The
on
based
living towns
on
State into
Payments-in-
facilities,
has distributed
and
within
statutory
developed
funding,
of of the formula
responsibil
host
value,
and
puts municipali
c.
was
Local taxes,
services.
benefits
a a
towns
over
cost reim
property
58
on
shared
these on
signifi for local
prisons.
commu
upward
the
for
the
while
the
the
the
the
is
aid
on
to
by intensive use of these facilities typically results in significant demand for municipal services. There are also benefits to hosting state property, such as increased employment and business activity, and in some cases increased recre ational opportunities or other amenities for local residents. These ben efits, however, do not always outweigh the burdens. A University of Massachusetts’Amherst study, “Reimbursing Municipalities for the Presence of State-Owned Properties” (March 1994) makes a strong case that Massachusetts reimbursement policies should be revised to reflect the varying degree of costs and benefits imposed by state properties. The primary problem with the PILOT program for the past seven years, however, is that it has been underfunded relative to the statutory formula by an estimated $58.5 million. The analysis contained in this report provides a starting point for further study. While we are aware that the judicial branch has ruled that a statutory promise for state reimbursement or payments is not binding on the Legislature, there is a growing interest in legislative attention to problems inherent in the PILOT program. The current policy found in G.L. c. 58, ss. 13-17 dates back to 1910. A variety of complex local aid reimbursement mechanisms, grant programs, and other changes in state and local financial responsibilities have evolved over the years, whereas the process for compensating municipalities acting as hosts to state property has remained about the same. Many legislative proposals have been filed to raise the appropriation to the level required by c.58 and to correct perceived inequities in the current reimbursement system. A special commission has also been proposed. It is hoped that this report will be useful in evaluating the Commonwealth’s reimbursement policy for state-owned land. The goal of this policy should be to provide adequate and predictable compensation for cities and towns. The specific and categorical properties subject to c.58 PILOT provisions as listed in section 13 are: “... all land in every town owned by the commonwealth and used for the purposes of a fish hatchery, game preserve or wild life sanctuary, a state military camp ground, the Soldiers’ Home in Massachusetts, the Soldiers’ Home in Holyoke, a state forest, the University of Massachusetts, or a public institution under the de partment of correction, the department of education, the depart ment of mental health, the department of mental retardation, the department of public health, the department of public welfare, or
2 the department of youth services, land owned by the common wealth known as the Wachusett Mountain State Reservation and the Mount Greylock State Reservation, and of all land owned by the commonwealth and under the care and control of the depart ment of environmental management and used for recreational or conservation purposes; and of all land held by the county commis sioners forhospitalpurposes under sections seventy-eight to ninety, inclusive, of chapter one hundred and eleven; and of all land held by the department of environmental protection for use as a solid waste disposalfacilityunder sectionseighteenthrough twenty-four, inclusive, of chapter sixteen; and of any land acquired by the low- level radioactive waste management board pursuant to paragraph (g) of section twenty-three of chapter one hundred and eleven H.”
METHODOLOGY
DLM reviewed the inventory of state-owned land maintained by the Division of Capital Planning and Operations (DCPO). The Department of Revenue (DOR) has provided assistance to DCPO in collecting and improving DCPO’s data in preparation for DOR’s 1995 revaluation of c. 58 state property. The most up-to-date version of the c. 58 land inven tory was provided by DOR and can be found in APPENDIX D. We also reviewed and analyzed budget legislation, DOR c. 58 valuation data, and Cherry Sheet reimbursement data for the period FY 1987 through FY 1995. This data formed the basis for spreadsheets presented in APPENDIX A and APPENDIX B and the graphs and charts shown throughout. DLM staff also attended meetings and interviewed local officials concerning the general and specific financial impacts of being a host community to state-owned facilities. Payments in lieu of taxes for water supply protection land are also made by the Massachusetts Water Resources Authority and the Metro politan District Commission’sWatershed Management Division under G.L. c. 59, s. 5G. This analysis does not address c. 59 watershed land PILOTs.
3 SUMMARY COST IMPACT FINDINGS Until FY 1988 cities and towns were compensated for the loss of property tax revenue resulting from the presence of certain categories of state-owned properties according to G.L. c.58 sections 13-17. This law was enacted in 1910 and its implementation is generally referred to as payments in lieu of taxes (PILOT) for state- owned land. Compensation under the formula (see G.L. c.58, s.17) is based on land value times a statewide property tax rate. After reviewing the best available data, the State Auditor’s Division of Local Mandates (DLM) finds that distribu tions to cities and towns under the c. 58 PILOT program have not met the statutory formula criteria for the seven fiscal year period 1989 through 1995.
FIGURE 1. HISTORY OF REIMBURSEMENTS PAYMENTS IN UEU OF TAXES
ActualReimbursement 140 Statutory Reimbursement (M.G.L c.58) 120 100 0 FY 1989 — FY 1995 $58.5 80 DEFICIENCY IN .2 = 60 STATUTORY FUNDING $ 58.5 MILLION 40
20
0 1989 1990 1991 1992 1993 1994 1995 1989—1995 Fiscal Year
FISCAL YEAR 1989 1990 1991 1992 1993 1994 1995 1989—1995 Sl.t, R,j,buremal 515.535.694 515.535,694 515,535,694 515.535,69 518.062.418 518.372,946 518,372,946 $116,951,086 A,t. R,mbuemel 510.891.747 510.891.747 510,945471 $6,186,381 S6.500,0( $6,500,00C $6,500.00 $58,415,548J DEFICIENCY $4,643,947 54,643.947 54.590,023 S9.349.31 511.562.418 511.872.946 511,872.946 $58,535,538 I NOTE: FY95 Slaluto4’y ReimbursementIs estimated
4
0
1
4
5
are
$76,744. for
reimbursements
from between
item. since
I
I
Plymouth
the
shown
APPENDIX
statutory
However, PILOT
aggregate,
three The
million
formula towns
period The
17
a
1987,
This
Town
high
is
Sandwich
Estimated
cumulative
statutory
total
The
years
estimated
in
would
spreadsheet
FY
provisions
when
in
of
during
FIGURE
of entitlement.
deficiency
over
Bourne
10
distributions
received
$4.7
1989-
of
Dunstable.
based
A
municipalities
have
the
and
partial
Bridgewater
100
million
to
the
impact
shows
Deficiency
PILOT
actual
FY
be
between
TWO.
on
received
municipalities
shows
period
only
in
FY
funding
$58.5
total
Boston
For
1995
the
Figure
Municipality
distributions
of
At
can
for
1989
funding.
50%
account
the
the
four
FY
the deficiency
impact
Mashpee
the
fiscal
million.
be
relative
$116.9 having
—
2
&
is
annual
most
of
FY
median
1989
documented
Town
years
West
that
Estimated
the
years
was
1995
on received
The
the
million
part
to
Tithuty
through
eligible
to
amount
of
of
and
each
between
DLM
fully
Edgartvn
the
is
impact
cities
highest
1989
Plymouth,
no
these
the
cumulative
provisions
affected
earmarked
less
under
funded
(See
estimates
Town
cities
FY
Funding called
Amherst
and
and
were
of
1989-1995
total
than
FIGURE 1995;
underfunded
towns
1995
the
Wrenthani
and
of
to
with
city
small
for
20%
dollar
differences
of
Hingham,
a
statutory
that
funding
towns,
only
inclusive.
under
low
and
c.58
for
its
towns.
of
ranges
cities
ONE).
impact
own
of
the
town
$58.4
their
ss.13-
c.
in
$114
c.
and
58
at
and
line
the
58 5
6
0
1000
1500
500
mately
a 0
local
PILOT
gram
1992,
THREE
over
median
Mount
MiWas1iintoa
separate
The
On
aid
was
the
the
35%
program
Washington;
remainder
a
PER
is
distribution
period.
period
per
last for
line
the
Tolland
of
the
capita
funded
Town
item
the
CAPITA
West
administration
when
10
statutory of
for
Tiury
deficiency
cities
of
account;
the
M.G.L
this
according
PILOT
PILOT
Gosnod Montgomery
low
FY
section
and
IMPACT
formula
1989
c.58
Washington
is
and
Figure
reimbursements
was
towns
basis,
Municipality
$0.004
since
to REIMBURSEMENTS
—
analyzes
the
the
FY
reinstituted
3
amount.
FY
at
the
FY
with
Os
OF
statutory
1995
for
$9.04
1987
high
1993
two
the
the
UNDERFUNDING
Savoy
per
City
is
when
highest
were
distinct but
-
NewAshiord
formula:
FY
$
capita.
1,369
funded
of
the
1995
consolidated
Brockton,
periods
per
Haw1ey
PILOT
for
FY
See
period
at
capita
the
approxi
1988-FY
Edgartowu
FIGURE
of
Town
pro
and
when
impact
into
the
of a Account Consolidation: FY 1988 - FY 1992 In FY 1988, state budget line item 1233-1000 for c.58 PILOT and six smaller reimbursement account line items were eliminated. PILOT funding was frozen at the FY 1987 level and was rolled into “Addi tional Assistance”, one of the two largest local aid accounts. In FY 1993, a separate PILOT line item was reinstituted. The effect of con solidating this specialized reimbursement account into Additional Assistance is that municipal officials found it difficult to identify the PILOT component of the consolidated account. Account consolidation is an appropriate financial mechanism as long as the commingled funds do not lose their identity to the extent that they cannot be reported by the accounting system. DLM’sreview of c.58 PILOT funding through this period indicates that consolidation, in this case, decreased accountability. As a result, the commingled reimbursement accounts are not always distinguishable from state funding that cities and towns receive under local aid formulas. DLM’s review of the data indicates that funding levels are not predictable even when local aid increased as it did in FY 1988. When local aid did not increase (FY 1989-1992) many cities and towns received no Additional Assistance, and therefore, no c.58 PILOT funding. Local Aid during the middle to late 1980s was subject to allocation and reallocation by two complicated formulas which tended to benefit larger municipalities. The influence of these formulas over a number of years when local aid increased put more than one-half of c.58 PILOT- eligible municipalities at a disadvantage when the state’s financial condition required reductions in local aid from FY 1989 to FY 1992. A review of the data reveals that larger cities and towns tended to con tinue receiving distributions under the consolidated Additional Assis tance account at a level which exceeded their PILOT entitlement. Smaller municipalities tended to receive either no Additional Assistance funding or funding that was less than their annual formula PILOT entitlement during this period. In the aggregate for 265 cities and towns hosting c.58 state- owned land over the period of FY 1989 through FY 1992:
• 46%, on average , received no Additional Assistance, and therefore no funding for c.58 PILOT. The median population of this group of municipalities in FY 1992 is 5,838.
7
8
•
I
I
[
L I
NoTh
MEDIAN
PERCENT
period.
tional towns
either PILOT
Of
sumption
42%
and
FY
than
1989 tion 12% MdIaJ
Md
IFYI2)
FISCAL
PC°
$62.1 YEAR
1992 1990 I
1991
1987
towns
FY their - ,
,
LILA
Assistance
fully
can
TOTA.L
on on
udL
FY
reimbursement
The
1992
TAY4
million
PILOT
that
average,
average,
be
- FY
in
1992
or $23.2
Iz’á&,fl
documented.
FY
EO7OS.±ooIAd. I I the
=
partially
1987
GREA
OR
A
ALXI
only
REIV1WO
1,485.
5$/S
funding
intended
amount.
NUMBER
1992 PILOT
12.621
EQUAL
PILOT million
42%
ADDIflONA.L
received
TEA
received PILOT
116 120 120
85 TIONA4.
ruo•rAL’
TANCE
$38.9
265 deficiency
=
funded
THAN
TO
component
12,628
equals
F)’
PILOT
for
deficiency
Median
Therefore,
I
million I entitlement
I
Additional
some
198$—F)’
A ASSISTANCE
Fluj
ADDITiONAL
c.58
REI
Fi 9 z.
except
3$-IS
NUM9ER MUNIC/PALJTIE8
Sa
s.as
zero.
(See 44% 151
lU
113
113
is $0
O,,t
Additional
TANCE
PILOT
population
in
V/NO
4
$23.2
of
finding
1992
when
FIGURE
distributions DLM
ireet
Additional
under
Assistance
FUNDING
I
I
1
I
9UT
million
F)’
during
ASSISTANCE
AI
a
REE!VlNG
estimates
NUMBER
1987
is
municipality’s LESS
1.485 Assistance 12%
Ac
c.58.
of
29
TIONAL
based
FOUR).
PILOT
this
the
during
TI4AN
Assistance
to
in
Median
period
cities
group
on
excess
I I
‘ that
‘
FY
EITHER
ASSISTANCE
S
an
ADDIflONAL
but
this
LESS
RECEIViNG
the
1917PL0T
and
Addi
as
e-a%
of
55%
55%
popula
of
FY
less
was
THAN
$0 cities
their
OR 1 I The influence of local aid formulas in the middle to late 1980s resulted in inequitable compensation for c.58 PILOT when cuts in local aid were required between FY 1989 and FY 1992. Generally, small towns were most severely affected. • Consolidation of the PILOT line item into Additional Assistance reduced the accountability of c.58 funding making it difficult to identify and monitor the appropriation.
Pilot Underfunding: FY 1993 - FY 1995 Since FY 1993, when PILOT was restored to a separate line item, (0611-5510), all eligible cities and towns receive a separate distribution on the cherry sheet for c.58 PILOT. However, because the $6.5 million annual appropriation for PILOT during this period is only 35% of approximately $18 million dollars required each year by G.L. c.58 s.17, each municipality receives a prorated share of its statutory formula amount from the new PILOT line item. • Over the period, the PILOT line item was underfunded relative to the statutory formula by $35.3 million. The statutory formula required PILOT reimbursements of $54.8 millions, but only $19.5 million was appropriated for this purpose. • Each of the 284 c.58 PILOT eligible cities and towns receive the same prorated share - approximately 35% of their statutory entitle ment over the period. As stated in the previous section,during account consolidation funding for Additional Assistance was completely eliminated for 46% of municipalities with c.58 state land. Therefore,it is clear that these cities and towns (122 per year on average) received no PILOT funding. The remaining cities and towns whose Additional Assistance account was not eliminated appear to have received some or all of their PILOT entitlement during this period. DLM addressed the question of whether a municipality’s balance remaining in Additional Assistance at the end of account consolidation should be added to distributions from the new PILOT line item. When estimating PILOT funding and deficiencies from FY 1993 to present, DLM’sjudgement was that it would be more appropriate to exclude these amounts from our findings. Our view is that the $6.5 million
9 appropriation was intended to end the inequities and confusion created by account consolidation, and to begin a period when each city and town would receive an equal proportion of available PILOT revenues. Had the residual PILOT component of Additional Assistance been included in our analysis, the statewide deficiency would have been lower, but the contrast in funding levels between large and small mu nicipalities would have been even more pronounced. Using this alter nate methodology, the deficiency over the FY 1989 - FY 1995 period would be $33.5 million rather than the $58.5 million finding shown in FIGURE ONE. However, DLM found that a group of 207 mostly smaller municipalities shared a $41.3 million deficiency, whereas 73 mostly larger cities and towns shared a $7.8 million surplus in addition to receiving their c.58 statutory entitlements over the period (3 munici palities received 100%). The resulting $33.5 million deficiency for the group as a whole, although smaller, highlights the inequities to a greater degree than the methodology used by DLM.
APPENDIX B contains FY 1994 acreage and valuation statistics related to c. 58 for each city and town hosting state-owned land. The statutory formula and actual funding amounts are also presented, as well as the total and per capita deficiency in PILOT payments for each municipality.
Graphs showing the top 10 municipalities based on total impact (FIGURE FIVE) and per capita impact (FIGURE SIX) for FY 1994 appear on the following page. APPENDIX C presents a ranking based on FY 1989 - FY 1995 total impact and per capita impact for 284 cities and towns.
10 ______
FIGURE 5 STATUTORY FUNDING (M.G.L c.58) COMPARED TO ACTUAL FUNDING - FY 1994
Thousands of Dollars 0 2 4X) 6(12 8(12 1,(120 1.200
Eoun2e 3S:’L $998,000 PlyrnoiUb $2.86 [ $523 $809,000 Sanâwb •. $279 $509 $788,000
Eic?eri $242 $443 $685,00Q
: Franingham $158 $288 $446,000 Edfd 11.37[ $2S7 $444,000 lwh 71s2[ $430,000 Eiri4gewate $416,000 14L[R69 [] AclualFunding Concd $407,000 [1144[R263 • Deficiency WalIhan) [137fj$lS0 $386,000
Note: All numberi bai been rounded neatest tbo.d
FIGURE 6 Statutory Funding Per Capita ( M.G.L c. 58) Compared To Actual Funding Per Capita FY 1994
Dollars(S) 0 2 3 4G1
Mt.Washington •___, - 1 1138
West Tisbwy $226 Wsshitig?on $171 Gnold _i-- $166 S5VO $106 Edgar1csn New Ash fIXd jJ Hawley $31 fl $ WarwIck
Tolbnd $86
El Actual Funding U Statutory Funding
11 VALUATION OF c.58 STATE-OWNED LAND
Under c.58, ss.13-17, the PILOT amount due each municipality is calculated by applying an equalized (statewide) property tax rate to the fair cash value of the land only, as determined by the Department of Revenue (DOR). The value of buildings and other improvements is statutorily excluded from DOR’s assessment of c.58 state property. The valuations are based on an appraisal conducted every five years by DOR. Municipalities aggrieved by DOR’s determination of value may ask the Appellate Tax Board to determine the value. The FY 1994 c.58 formula is shown below.
FY 1994 c.58 PILOT FORMULA
Valuation Statewide Tax Rate PILOT Amount
S1.565Billion x $11.74per $1,000 = $18.37Million
Chapter 58 state-owned land was last appraised in 1985. The FY 1991 state budget (St. 1990, c.150, s.l31) relieved DOR of the duty to conduct the 1990 revaluation by suspending the applicability of c.58, ss.13 through 17B. For FY 1993 , when partial funding was restored to the PILOT account as a separate line item, DOR adjusted 1985 land values in propor tion to the overall valuation increase of each affected municipality. These adjusted values became part of the PILOT funding formula for fiscal years 1993, 1994 and 1995. By June 1995 DOR must determine the fair cash value of c.58 land based on an appraisal process. The new values will become part of the FY 1996 PILOT statutory funding formula.
c.58 State-Owned Land Statistics • In FY 1987, there were 265 cities and towns with state-owned land subject to c.58 payments in lieu of taxes. In FY 1995 there are 284. • The total land area of c.58 state property is 357,000 acres, or 558 square miles. This is an area a little larger than all of Bristol County, or 7% of Massachusetts land area.
12
taxes
municipal
offset
MUNICIPAL
•
•
• • AVERAGE TOTALS Worcester Plymouth Norfolk Suffolk Nantucket Middlesex Hampden Franldin Hampshire Essex Dukes Barnstable Bristol Berkshire
County
Underfunding
Acreage
The
The
(land
DCPO’s
1995.
if
deficiencies
excess
average
current
only)
budgets
and
Inventory
levy
is
estimated
valuation
value
BUDGET
$1.56
of
in
and capacity State
Land
the
state
data
on of 356,747 107,700 25,482
52,439 22,455 billion c.58 47,065
22,056 PILOT 25,123 18,989 16,464 15,243 17,428 6,740 4,567 (Acres)
Owned
c.58
local
funding
fair 328 of
150
for
is
all
AND
available,
state
cash
each
property
dollars.
program
c.58
such
value
property county
S
TAX state-owned 1,564,986,611 $
State as 316,721,989 158,963,055 143,900,229 111,784,758
236,464,792 A
126,673,838 tax 67,502,700
95,909,000 overriding 42,035,261 81,613,500 33,983,449 60,138,700 99,468,126
92,567,410 has
9,044,562 of
FY Value
c.58
revaluation
is rates.
Owned
REVENUE
c.58
lists a
94
listed
diverse
PILOT
state-owned
768
land
Cities
Proposition
below.
parcels.
is
impact
by
is
planned
and
$4,387/acre.
either IMPACTS
State towns
Acre
property on
Value 2
205,964 raising
$ for 60,169 Owned 14,230 16,679
13,167 1/2, 4,387 3,031 6,408 3,700 2,553 8,311 5,707 9,412
FY can 722
859 FY Per 13 94 increasing local receipts, cutting municipal services, or any combination of the four. The Town of Boume, the municipality with the highest FY 1994 total dollar PILOT impact has 10,790 acres of state-owned land, which is assessed at $85 million. Based on these figures, the c. 58 formula calls for $998,000 in PILOT funding for FY 1994. However, Bourne received only $353,000. The PILOT deficiency of $665,000 on a per capita basis is $40.15. DLM did not attempt to determine the impact on property tax rates for each affected municipality because of the many factors other than PILOT involved in setting these rates. However, Bourne’s town accountant estimates that the impact of the $665,000 deficiency represents $50 on the average tax bill, and almost 4% of Bourne’s FY 1994 total property tax levy. Bourne’s selectmen also made DLM aware of the atypically high cost of municipal services that are provided to the Massachusetts Military Reservation by the Town of Bourne. For example , the Town receives federal funding for educating dependents of military and Coast Guard personnel, but the federal money amounts to less than one-half of the Town’saverage per pupil cost.
In cities and towns with larger populations, per capita and tax rate analysis tends to understate the impact of PILOT underfunding. For example, the per capita impact of Boston’s FY 1994 PILOT deficiency of $442,000 is 77 cents, and represents less than 1% of Boston’s prop erty tax levy. However, $442,000 is a significant amount of money, even for the capital city. Ten municipalities had a FY 1994 PILOT deficiency of over $250,000. In less populous towns, the total dollar deficiency tends to be smaller because the assessed value of land tends to be lower in rural areas. For example, the Commonwealth owns 7,687 acres of land in the Town of Mount Washington--almost 54% of the entire town. However, in contrast to the value of state-owned land in Bourne, ($7,879/acre) or Boston ($189,334/acre), the assessed value of state property in Mount Washington is $582/acre. Although Mount Washington’sFY 1994 PILOT deficiency of $33,940 ranks number 77 out of 282 municipali ties, its small population results in a per capita impact of $251, the highest in the state. The $33,940 PILOT deficiency equals 19% of Mount Washington’stotal property tax levy.
14
Massachusetts
priation
Until
evaluate
state-owned-land the
Further
policies protection
There
on
c.59
ing
fied requirements.
cleanup. Executive
problems
compliance
ties
taxation. private
one-half not
centers park
status
has
new
large
CONCLUSION
private
state’s
Municipalities
This
cities
In
adequately
The
are been
as
PILOT
problem
a
land
cities.
are
than
addition
new
contaminated
tax-exempt
study
not
of
will
to
new
report impact
its
raised
and
land other at
property feel
Order
land;
government,
restrict
other
always
policy
with
land
program
state
alleviate
Taxpayers
reimbursement
of
towns
for
cities
that
use, This
attempts
to
compensated
issues
of
the
many
how
350,
area
state
cities
is
cities
facilities
the
development
hosting
is
tax-exempt
they
good
property.
environmental,
values;
recommended.
Watershed
review
AND
and
for
developed,
sites
these
used
the
financial
and
also
that
public times
and
and
education,
the
of
shoulder
to
towns
neighbors.
financial
assessed
in
c.58
resulted
municipalities
to
are
has
RECOMMENDATIONS
point
policies
and
by
towns.
financial
towns.
over
policies
need
for
compensate
health,
Boston,
not
the
property
identified
Protection
impact
detailed
the
and
state-owned
an
the
out
more
the
of
Clean
addressed
impact
and
taxation,
property
in
value
Leaders
increase
impact
This
The
cost
A
preserve
the
environmental
G.L.
impacts
for
years
232
for
of
medicine
of
1993
in
on
importance
State
state-owned
complex
goal
over
impact
is
state-owned
with
cities
example,
the
of
this
c.21E,
state
Act’s
the
municipal
by
exempt
of
in
tax
and
property review
in
state-owned
of
burden
open
should
both
Council, 1,300
report.
costs
cities large
the
this
properties
and
revenue
c.58
(St.
of
local
contend
hazardous
and
c.58
space.
both
points
small
from
report:
and
towns
of
and
of tracts
instances
serving
1992
state-owned-land.
be
of
land
finance
are
land,
aid
controversial
environmental
fully
PILOT
created
worker tax-exempt
to
benefits
impact
public
property
lands
towns
affected
that
policies.
being
c.36)
out
impacts.
for
of
develop
state
waste
the
compensat
as
forest
is
watershed they
that
of
appro
on
regional
by
and
safety
of
G.
impact not
and
classi
facili
non
of
by
about
state
are
L.
and
and
a
issue 15
APPENDIX A ESTIMATED PILOT PA YMENTS & DEFICIENCIES FOR STATE OWNED LAND FY 1989 - FY 1995
1989 19fk’) 1991 1992 1993 1994 1995 FY 1989 -FY 1995
Total Total Per Ce.I Deficiency
MU14ICEPALITY Estimated Eatii.ated Eitim.ted Estimated ActaI AcI..I AcIaal taaI Actual Eatiated Estimated Estimated Of Estimated Pcr FUNDING FUNDING FUNDING FUNDING Pusdiag DeGcieuc Pu.ding DefIciency Fusding De&iency Fuadiug DefIciency Psadiag Capita A.BINGION $44,073 $44,073 $44,073 $0 $19,958 $35.50 $20,622 $37,668 $20,505 837,7 $193,304 $15.$028 55% $11. AdO N 89,220 89,220 89,220 0 36,868 65,58 38.094 69,582 37.878 69.7 380. 294.181 56% 16. ACUSHNET 0 0 0 88 45 7 4 84 46 511 31% 0. ADAMS 0 0 0 12,910 17,874 31,79 18,46 33,735 18,364 33,8 67, 138,099 33% 14. AGAWAM 0 0 0 0 15.962 28,39 16,49 30,127 16. 30.2 48. 240,205 17% 8. AMHERST 0 0 0 204,581 85,815 152.65 88,65 161.942 88, 162.44 467. 1,090,785 30% 30. ANDOVER 97,53 97,532 97.532 33,600 59.76 32.92 60,140 32. 60.3 391, 277,767 59% 9.5 ASHBIJRNHAM 0 0 0 7.175 12,76 8.43 15,398 8. 15.4 102,970 19% 18- ASHBY 0 0 10.080 17.93 11,99 21,911 11. 21.9 145,973 19% 53. ASHFIELD 0 0 1,664 2,95 1,71 3.139 1,70 3. 4 5 23,567 18% 13. ASHLAND 43.01 43,01 43.018 43.015 16,463 29.284 17,01 31.071 16. 14 31, 222.4 91,522 71% 7. ATHOL 0 0 0 5.913 10.5 6,43 11.746 6. 11.7 18.737 80,755 19% 7. AYER 1.55 1.557 1.55 1.557 796 1.4 82 1.502 1.5 8.6 4,425 66% 0. BARNSTABLE 0 0 0 7.993 14,21 8.47 15.487 8. 15.5 24.9 117,345 18% 2. BARRE 0 0 0 7, 13.80 9.23 16.871 9. 16.9 4 26.1 61,949 30% 13. BECKET 27,681 27.68 27.68 0 14. 26.23 1523 27.833 15. 27.9 128.1 109,666 54% 74. BEDFORD 482,47 482.47 482,47 482.473 151. 36 270.2 156.9 286,760 156. 287.64 2.394,9 844,677 74% 65. BELCIIERTOWN 0 0 0 58. 103,3 60.0 109.647 59. 109.9 177.8 866,847 17% 81. BELMONT 1.28 1.280 1.28 1.280 7 8 4 7 890 8 6.5 2,621 71% 0. BERKLEY 0 0 0 4, 7.2 4,2 7,678 4. 7.7 12,4 44,645 22% 10. BERNARDS1ON I. 2.2 1.5 2,797 I. 2.4 4.6 7,536 38% 3. BEVERLY 13.62 13.628 13.62 13,628 41. 74.5 5. 4 9,378 5, 9.407 106,6 93,370 53% 2.4 BILLERICA 125.70 125.700 125.70 125.700 4& 857 49,7 90.939 49. 91,2 650.2 267,868 71% 7. BLACKSIONE 5 6 1.217 9 2,729 41% 0. BLANDIVRD 0 0 0 4. 7.4 4.3 7.911 4. 7.9 12. 69,702 16% 58. 130 LION 0 0 0 2. 4.5 4 2.6 4, 2. 4.8 7. 37,645 17% 12.
BOSTON 788.15 788.155 788.15 788.153 280. 498. - 242.36 442. 240. 444.0 3.916, 1,384,930 74% 2.4 HOURNE 741.50 741.502 741.50 0 341. 606.5 353.06 644, 351- 646.9 3.261’ 2,639,955 55% 164. BOXFORD 20.77 20.777 20.777 20.777 Il. 21-2 12.14 22.1 12. 74 22.2 119 65,703 64% 10. BREWSTER 105,11 105.119 100.91 0 75,505 134, 73,37 134, 72. 134.44 532. 959,247 36% 113. BRIDGEWATER 0 0 142,570 253.6 147.3 269. 146. 269.91 436. 1,981,430 18% 93. BRIMFIELD 0 0 16.221 28, 54 16,79 30, 16, 30,77 49,7 200,091 20% 66. BROCKION 16 169 16 169 70 7 72 13 386 70% 0.00 BROOKFIELD 0 0 0 5.690 10. 5.75 10. 5. 10.28 1 62,145 22% 20 BUCKLAND 0 0 0 1.203 2.14 1.24 2. I. 5 2.21 17,346 18% 9. CANTON 48.13 48.130 48.13 48.130 19,877 35. 20.53 37, 20- 37.63 25 110,507 70% 5. CARLISLE 124.28 124.289 124.28 50.956 90.6 52,65 96. 7 52. 96.47 528 7 407,573 56% 94. CARVER 0 0 56.492 100,4 58.37 106. 58. 106.95 17 752,554 19% 71. CHARLEMONT 0 0 2,041 3.6 2.10 3. 2. 3.86 6 47 30,653 17% 24.
CHARLION 0 0 2,204 3.9 2.27 4. 2. 4,17 — 6 4 26,940 20% 2. CHELM SF0 RD 11.83 11.834 11.83 11.834 4.202 7.4 4,34 7, 4. 7,95 6 1 23,359 72% 0.
CHELSEA 77,63 77.638 77,638 77.63 36,779 65,4 58.00 69.4 7 37, 69,63 42 , 204,474 67% 7. CHESHIRE 0 0 13.790 24.5 14,24 26. 7 14. 25.94 4 3 155,348 19% 53. CHESTER 0 0 4,223 7.5 4,364 7, 4. 7.99 1 95,037 12% 72. CHESTERFIELD 0 0 6.622 11,77 6.900 12. 6. 12.64 2 102,832 17% 98.12 CLARKSBURG 0 0 10,567 18.797 10.91 19,944 10, 57 20,00 ‘32,34 160,350 17% 91. CLINTON (50 500 0 100% 0. COHASSET 778 778 778 778 10,716 19,061 34 6 8 63 14,51 20,319 42% 2. COLRAIN 0 0 0 0 5,809 10.332 6,00 10.9 5. 10.98 17.79 90,812 16% 51. CONCORD 349,994 349,994 349,994 349.994 139.52 248.184 144.16 263.3 143. 264.14 1,827.00 775,657 70% 45. CONWAY 0 0 0 0 I 1.467 20.397 11.91 21.7 11. 21.83 35,231 162,919 18% 106. CUMMINGION 0 0 0 0 971 1.727 1.00 1,837 1. 1.84 2.977 11,267 21% 14. DALTON 0 0 0 0 I 1.929 21.220 12,32 22.519 12. 22.58 56,515 137.936 21% 19.
0 c-) AFPFNDJX A
ESTIMATED PILOT PAYMENTS & DEFICIENCIES FOR STATE OWNED LAND FY 1989 - FY 1995
1989 1990 1991 1992 1993 1994 1995 FY 1989 -FY 1995
Total Total PCI Cc.t DefICICIy
MUNICIPALITY Eabaied E.timat.d EtimIed Etird Act.I Acl*1 Act.I Act..I AcI.I E.tiIed E.ti.aled Estimt.d Of E,Icd Per
FUNDING FUNDING FUNDING FUNDING P..di.8 Deir.cy P..di.g Do&ic.cy P.di.g Do&Icucy P..dieg Dc&i..cy P..di.g Capita INGHAM 15.535 15535 15.535 15.535 21.013 37.380 10,758 19,65 10.698 19.7 104.609 76,74 58% 3.87
SDALE 0 - 0 0 0 8,216 14.614 8.489 15,506 8.984 15.0 25,689 149,08 15% 76.10 LDEN 0 0 0 0 3,232 5,75 3,061 9,24 5.0 9,2 13,326 25068 75% 1.71 LLAND 1,261 2.30 1.2 2.3 2.514 46 35% 2.11 LLIS’ION 58 55 58 58 22 3 228 41 2 4 3,0 1 71% 0.09
LYOKE - 19,42 19.42 19,42 19.42 7.85 13,9 7 8.119 14,52 5.07 14.8 101.7 6 45 70% 1.00 FEDALE 5 5 5 3 60 2 34 54% 0.04 PKINTON 73.80 73.80 73.80 73,80 39.24 69.8 40. 74,07 40. 4 74,3 415.3 21 5 66% 23.74 BBARI3STON 11.43 20.3 Il, 21,56 11,73 21,6 34,9 7 12 21% 46.34 DSON 13.23 13.23 13.23 6.02 10. 6. 11,37 6, 11.4 58. 4 4 55% 2.71 UIL 12.27 12.27 12.27 12.27 5.36 9, 5. 7 10.13 5,5 10.1 65.54 2 ,84 69% 2. UNTING1ON 0 7,28 12. 7.4 13,64 7.4 13,6 22. 10 17% 53. P WICH 361.647 361,64 361.64 361,647 147,35 262, 152, 2781 151.8 278.5 1,898.0 11 70% 68. GSTON 0 6.244 11. 6, 11,784 6.4 11.8 19. 1 8 5 18% 9. LAKEVILLE 0 19.390 34, 5. 9. 5.0 9,2 29.43 17 15% 22. ANCASTER 52,29 52.29 52,290 0 14.26 25. 1 14. 26.9 17.2 24,44 203. 12904 61% 19. LANESBOROUGH 0 13.26 23. 13. 25.0 14.0 24, 41.0 16 6 20% 53. LAWRENCE 1.80 1,80 1,80 1.80 77 1, 5 L4 7 9,5 69% 0. LEE 16.207 16.207 16.20 0 9.59 17. 10. 9 19,399 10.6 9 19. 9 79.9 7 5 52% 12. LEICESTER 0 0 1,70 3, 2, 3,8 2.0 3, 5,8 24 19% 2. LENOX 12.47 12.47 12.477 12.47 5,49 9,7 I 5. 10, 5.64 10.4 66.72 30 69% 6. LBMINSThR 39.76 39.76 39.76 16.43 29.23 16. 1 31,0 16.8 31. 169.5 131 56% 3. LEVERETT 1.05 I. 1. 1 1.99 I. 3.27 15 15% 8. LEXINGTON 104.57 104.57 104.87 39.13 69. 40.4 73. 40.2 74. 434,42 322. 57% 11.4 LEYDEN 290 5 2 8 44 4 17% 6.6 -INCO LN 267,13 267.13 267.13 267.13 95.33 169, 98. 179.936 97.9 180, 1,360.3 530. 72% 69.14 1.0 WELL 183.91 183.91 183.914 183.914 65.68 116. 67. 123.9 67.4 124, 936.6 365.1 72% 3.5 LUDLOW 0 0 3.85 6, 3. 1 7.2 9.5 1, 17.4 50. 26% 2.66 LUNENBURG 0 0 4.630 8,237 4, 5,7 4,7 8,7 14. I 63, 18% 70 LYNN 0 6 3 6 1,2 35% 0.0 LYNNFIELD 29.51 29.31 29,515 29.518 10.6 18.988 11. 20.14 10.9 20. 150.74 59,54 72% 5. A LBOROUG1I 68.79 68.79 68.796 68.796 27,0 48,119 27. 51.0 27,7 51.2 357,9 150,567 70% 4.
SHEIELD - 97 3 3 7 35% 0.0 ‘FEE 100,62 100.62 ,t,604 0 124.6 221.681 129. 235. 128.31 236. 679.84 1,280,25 35% 162. TrAPOISETT 27 27 27 0 1 245 2 4 I 1,2 1. 54% 0. FIELD 138,93 135.93 158.93 138,931 51,17 91,028 52, 96. 52.5 6 96. 712.34 284.4 1 71% 27. NDO N 3 3 3 0 29 17 I 66 129 56% 0. RIMAC 44 860 500 9 47 9 1,4 7, 17% 1. DLEBO ROUGH IS. 32.246 18,972 34.65 18.8 34,7 55.9 242,5 19% 13. DI.EFIELD 7,50 7,50 7,20 7. 13.127 7.669 14.00 7.8 13.7 45. 99. 31% 254. LETON 3,69 3.69 3.69 3.69 3. 5.569 1,946 3,55 1.9 3,56 21.7 12. 63% 2. M1LLBIJRY 691 691 69 0 3 545 317 57 3 5 5 3,0 2,394 56% 0. MILLVILLE 0 0 241 140 25 3.07 (2.6 3,34 0 100% 0. ONRO E 21,367 21,36 21.36 0 3.0 5,417 3,147 5,747 3. 2 57 73,4 38,296 66% 333. ONSON 0 0 25. 7 44.780 26,011 47.5 3 25.8 47, 77.0 327,16.5 19% 42.0 NTAGUE 0 0 9.9 17.669 11.660 21,29 12. 4 20, 33.7 122,049 22% 14. NTEREY 48.09 48,09 47,02 0 15.9 28,400 16.497 30,13 16.4 30 192.0 137,953 58% 171. NTGOMERY 0 0 0 499 588 516 94 5 945 1,5 6,865 18% 9.
UNT WASHINGTON 49.83 49.83 47.83 0 17.738 31.552 18.581 33,94 18,4 - 34.045 202.2 183,790 52% 1.3614 AHANT 42 42 42 42 137 279 162 29 297 2. 872 71% 0. ANTUCKET 51.49 51.49 49,433 0 36,356 64,672 37,566 68.6 37.3 68,830 263.6 380,940 41% 63. ATICK 99.20 99.20 99.209 99.209 37,513 67.262 39.071 71.36 38.8 71.587 512.3 210,215 71% 6.
AS)1FORI) 13.42 13.42 , 12.885 5.981 10,640 6.180 11.28 6.14 11,324 58.0 75,872 ‘%,
A11NDIX A
ESTIMATED PILOT PAYMENTS & DEFICIENCIES FOR STATE OWNED LAND FY1989 - FY 1995
1989 1990 1991 1992 1993 1994 1995 FY 1989 -FY 1995 Total Total PerCent DC[ICEDCy
MUNICI?ALITY Es0.Ied E.tlm.Ied Estininted Enlimited AcI.nI Act.nI AcI..I Aet.I ActmI EsIimt.d Estimlod E.t1nLed Of E.ti,nt.d Per
FUNDING FUNDING FUNDING FUNDING Pn.di.g Deficiency Funding Deflcic.cy Funding De&ieucy P..di.g Deficiency Pu.dL.g Capita SANDISFIELD 1.896 1.896 1,820 0 11.647 20.7 12,034 21.981 11.96 22.049 41. 173,595 19% 259.H SANDWICH 474.340 474,340 595,526 0 269,834 479,98 278.810 509.276 277, 510.854 237 2,723.713 47% I75.8 SAUG US 584 584 584 584 481 85 497 907 4 9 — 2,672 59% 0.I( SAVOY 44,487 44.487 42708 0 23.052 41,006 23.77 43,418 23.9 43.2 20 4 259,319 44% 409.3 SHARON 61.624 61,624 61.624 61.624 27,759 49,37 28.68 52,392 30. 50.6 33 152,466 69% SHEFFIELD 7,968 7,968 7,968 7.96 3,784 6.73 3,91 7,142 7,9 3. 4 4 4 17,018 74% 5 ELBURNE 0 0 0 1,190 2.1 1.22 2.235 1.2 7 2.2 1 17.413 17% HERBORN 3.48 3.48 3.483 3.48 1,317 2,34 1,36 2,485 1. 2.4 1 96 7,320 71% 1 HIRLEY 24.21 24.216 24.216 24.21 13.471 23.964 13.92 25,426 13. 25.5 13 74,895 65% 1 HREWSBURY 172.14 172,146 172.146 172,14 74.310 132.186 76.79 140,264 76. 140.6 91 413,149 69% 1 UTESBURY 0 0 0 3,617 6.433 3,737 6.825 3,7 6.8 1 50,772 18% 3
MERSET 0 6 114 6 1 — 1 229 3 0 UTI-1 HADLEY 9.34 9,340 9.340 9.34 3,964 7,051 4.09 7,481 4,0 7,504 49,4 22,036 1.3 SOUTHAMPTON 0 0 0 1,466 2.608 1,51 2,767 1.50 2.77 4,4 21,771 4. SOUTHBOROUGH 445 793 46 841 45 84 1.3 2,477 0. SOUTHERIDGE 40 72 41 76 41 7 224 % 0. I SOUTHWICK 0 0 0 838 1.491 866 1,582 861 1.58 2.5 11,664 1. FENCER 0 0 0 15,428 27.444 12.28 22,446 12.2 22.5 39.9 175,261 15. SPRINGFIELD 51.99 51.99 51.992 51.99 22.327 39,715 23,06 42.137 23,76 41,44 277. 9 123.293 9% 0. STERLING 0 0 0 3,373 6.000 3,48 6.366 3. 6. 10.3 45,315 19% 6. TOCKERIDGE 0 1.14 2,083 I, 2.0 2,27 4,172 35% 1. TOW 2.763 2.763 2.763 2.76 1.059 1. 84 1,094 1.999 1, 2.00 14,2 5.888 71% I. TURBRIDGE 0 0 0 15,722 27. 20.64 37.708 20. 37.8 56.8 218,731 21% 28. DBURY 10,799 10.799 10,799 10.79 4.918 8.74 5.0 9.262 5. 9. 58.24 27,340 68% I. SUNDERLAND 22.283 22.283 22.283 8.562 15, 8.8 16.160 8, 16.2 93.0 69.884 51% 20. SUTEON 0 0 0 10,258 18. 11.5 21.113 11. 21.0 33.4 151,689 18% 22. SWAMPSCOTT 315 5 3 595 4 5 9 1,752 35% 0. TAUNTON 142.119 142.119 142.1 19 91,752 163. 94.8 4 173.171 94. 68 173.7 707. 652,209 52% 13. TEMPLETON 0 0 0 25,888 46. 26.7 48,863 26. 99 49.0 79,2 315,940 20% 49. TEWESBURY 179.323 179.323 179.323 76,961 136. 79. 144.712 78. 76 145. 772.9 606.097 56% 22. TISBURY 463 8 4 874 76 8 1,4 7 2,574 36% 0. TOLLAND 23.768 23.768 22.817 8,505 15. 6.7 16,051 12. 58 11.6 100.60 213.47l 32% 736. TOPSFIELD 31.660 31.660 31.660 31.660 12.715 22. 13. 3 23.999 13. 72 24.06 165.5 70,683 70% 12. TOWNSENI) 1.861 1.661 1.787 49.363 87. 51.4 93,937 52.000 93. 64 158.2 754,724 17% 88. TYNGSBOROUGH 0 0 0 5.013 8. 5. 9.380 5.106 9.4 15.2 44,838 25% 5. TYR1NGHAM 0 0 0 2.952 5. 299 5,471 2. 5.4 8.9 34058 20% 97. UPSON 0 0 0 26,272 46. 34 27. 4 49,585 26. 49. 80,4 302.501 21% 64. UXBRIDGE 0 0 0 6.600 II, 7.0 12.838 7. 12.5 20.9 66,314 24% 6. WAKEFIELD 16.053 16,053 16.053 16.05 6.043 10. 6.2 4 11,406 6. 11.4 82.7 33,597 71% 1. WALES 0 0 7,819 13. 8., 15.695 8. 15.’ 24.9 109,307 19% 69.
WALPO LE 74 53.874 53.874 53.87 22 39. 22.9 41,898 22. 42.0 — 283.4 123,415 70% 6.11 WALTHAM 43 572.043 572.04 572.04 245 .268 436,_.. 136,6 249,552 135, 250. 2,805,9 936,167 75% 16.17 WARE 0 0 8.10 4.509 8.022 4. 8.511 4. 6. 22, 49.091 31% 5.01 WAREHAM 0 0 4.243 7,547 4. 7,687 4. 7, I 12,8 35,745 19% 2.90 WARREN 0 0 123 219 232 377 1.615 19% 0.36 WARWICK 69.211 69,211 66,443 22,058 39.237 22. 41.756 22, 41. 272.5 13 ‘6,850 51% 347.09 WASHINGION 59,524 59.524 57,143 35,962 63.910 37. .874 36. 68J 266.260 .1 46% WAYLAND 22.581 22.561 22.58 22.58 7.949 14.141 .003 8.1 15,0 114.654 44,194 12% 3.72
WEBSTER 2.454 2.454 2,454 2.45 - 1.59 I 9 1.6’ 12.554 4,974 72% 0.31 WELLFLEET 0 0 159 169 275 1,394 16% 0.56 70.262 67.45 30,848 17,6 32.176 17.5 32.2’ 260,447 246,992 51% 277.52
938 54 995 54 99 1.615 2,931 36% , 0.10 WEST BRIOGEWATER 20.196 20,199 20.196 9,429 16,772 9,74 17.794 9.61 17,84 109,640 52,415 8.201 A?PNDIX A
ESTIMATED PILOT PAYMENTS & DEFICIENCIES FOR STATE OWNED LAND FY1989 - FY1995
1989 1990 1991 1992 1993 1994 1995 FY 1989 —FY 1995 Total Total PrrCr.I Deficiency MUNICIPALITY E.tiated Est1ted Eitimtod E.timIcd AcI.aI AcII AcI1 F.ctval Actual Eatimlod Rstialod EsbaIed oiR.ti*.d Pcr FUNDING FUNDING FUNDING FUNDING Funding De&loncy Funding Dnilciency Funding De&le.cy Pundiag Duficiency Funding Capita WESTBROOKFIELD 0 0 0 0 4,36 7.769 4.8 8,860 4,823 8,888 14.042 60,737 19% 17.2 W,..,,. NEWBURY 4,168 4.168 4.168 0 2.14 3,814 2,2 4,046 2, 4.059 19.065 16,037 54% 4.7 WESTSTOCKBRIDGE 37 6 3 699 701 1,132 2,059 35% 1.3 WESTTISBURY 317,45 31745 304,75 0 131,55 234.0 136, 248.753 135. 249,524 1.342.801 1,234.597 52% 724 WFSTBOROUGII 64,23 64,23 64,23 64.231 22,86 40,6 25, 43,152 23. 45.286 326,904 127,114 72% 8. WESTFIELD 23.88 23.88 22,92 0 27,609 49, 29. 54.160 29, 54,327 137,430 3,54,072 31% 9. WESTEORD 26 26 26 269 21 3 400 316 1.810 1,094 62% 0. Wiiz.UY4STER 0 25,43 45,24 26. 48.004 26. 48.153 77.846 357,945 18% 57. WESTPORT 198,43 198.43 198.43 0 104.64 186,14 108. 197.504 107,5 4 198.116 915.581 780,198 54% 56. WEYMOUTH 62,77 62.77 62.77 62.776 24,95 44,3 25, 47.107 25,6 3 47.253 327.495 138,758 70% 2. W1LBRAHA.M 0 7,88 14,0 8, 4 14.875 8.0 14.922 24.123 113,321 18% 8. WILLIAMSBURG 0 557 9 575 1.051 57 1,054 1.704 6,559 21% 2. WILLIAMSIOWN 25.80 25.80 25.80 0 13.92 24.771 14.376 26.260 15.9 24.659 121,664 101,492 55% 12. WILMINGTON 87 87 87 876 33 588 341 624 3 626 4.514 1,338 71% 0.10 WINCIIENDON 29.545 13.86 24.659 14.324 26.164 14,2 26.245 71,975 165,703 30% 18. WINDSOR 47.92 47.92 47.92 0 13.14 23.389 13.586 24.815 13.6 24,750 184.154 120,877 60% 156 W...... ESTER 204.87 204.87 204,87 204.673 84.32 150,005 87,133 159,158 86.64 159.651 1.077,593 468,314 70% 2. WORThINGTON 0 0 10,64 18.937 10.958 20.017 11.27 19.697 32.882 111,731 23% 96.6 WRENTHAM 157.21 157.21 150.92 0 105.17 187.095 108.677 198.511 108.06 199.126 787.267 1,036,422 43% 115.0
COUNT 265 265 265 265 278 263 282 282 283 264 284 284 284 284 TOTAL $10,891 747 $10,891 747 $10945671 $&18&383 &500000 tt1.562418 86.500,000 $II,872946 $6,500,000 11I,872946 L%&415.548 $58_537 705 MINIMUM SO $0 80 80 $16 SO SI? 530 $16 ($2,675) $112 $0 0.004 MAXIMUM 8788,155 $768,155 $768,155 $768,155 $341,009 $606,597 8355,069 8644,919 $351,071 $646,917 $3,916,020 $4,665,253 $1,361 AVERAGE $41,101 S41,l01 S4l304 S23,345 623,381 $40,857 823,050 $42,103 $22,968 $41,806 $205,689 $206,119 • 50 % 853 MEDIAN $76,744 $9.04 NOTE: • Avernge Bnned On Totala APPENDIX B
ANALYSiS OF PILOT PROGRAM BY MUNICIPALITY FY 1994
MUNICIPALITY Total Land % ot Municipal State Owned State Owned State Owned c.58 PILOTS Total S Deficiency Per Capita Area (Acres) Land Area — Land Value Value REIMBURSEMENT FY94 Deficiency includea water State (ACRES) FY94 PER FY94 FY94 Owned ACRE 811.74/31,000
AI3INGTON 6,381 9.53% 608.00 $4,965,100 $8,166 558.290 S20.622 537.668 52.73 ACTON 12.998 1.08% 140.61 9,171.700 65. 107.676 38.094 69.582 3.89 ACUSHNET 11.520 0.01% 0.99 11,100 11. 130 46 84 0.01 ADAMS 14,733 27.68% 4,077.68 4,446,577 1. 52.203 18.468 33.7 3.57 AGAWAM 14,944 5.51% 823.00 3,971,000 4, 46.620 16.493 30. 1.10 AMHERST 17,78 9.74% 1,732.36 21,345,700 12. 250.599 88.657 161,94 4.60 ANDOVER 20.47 4.73% 969.34 7,927,193 8, 7 93.065 32.925 60. 2.06 ASHBURNH.AM 26,17 8.09% 2,116. 2,029,663 23.828 8.430 15, 9 2.83 ASHBY 15,32 13.91% 2,131. 2.888,090 1, 33.906 11.995 21, 8.06 ASHFIELD 25,80 0.63% 162. 413,800 2. 4.858 1,719 3. 9 1.83 ASHLAND 8.29 7.51% 623.0 4,095,500 6. 7 48.081 17,010 31. 2.58 ATHOL 21.16 7.52% 1,591. 1.548,217 7 18.176 6.430 11. 1.03 0.22 AYER 5,97 1.62% 96.8 198,000 2. 2.325 823 1. 0.38 BARNSTAILE 40.1. 0.15% 60.4 2,041,400 33. 23.966 8.479 15. 9.237 16, 3.71 BARRE 28,68 6.26% 1.795. 2,223,840 1. 26.108 15.238 27. 18.79 BECKET 30,746 11.76% 3,616.2 3,668.756 1. 1 43,071 156.990 286, 22.07 BEDFORD 8.864 5.80% 514.2 37.798.100 73,. 443.750 169.674 60.027 109. 47 10.36 BELCHERTOWN 35,47 5.52% 1,957.50 14.452,600 7,. 83 1.377 487 0.04 BELMONT 2.9 1.10% 32.8 117,300 3. 4.204 7, 1.81 BERKLEY 10,49 0.95% 99.. 1,012,100 10.166 11.882 4.329 1.532 2.7 7 1.37 BERNARDSTON 15,04 3.45% 519.27 368,742 7 14.512 5.134 9,3 0.25 BEVERLY 9.8 0.90% 88.11 1.236,100 14.0 140.724 49.785 90. 2.42 BILLERICA 16,614 2.07% 343.21 11.986,6 34,9 1.883 666 1, 0.15 BLACKSTONE 7.226 0.84% 60.3 160,4 2, 12.242 4.331 7. 6.66 BLANDFORD 34.182 5.96% 2.036. 1.042. 7.444 2.634 4. 1.53 BOLTON 12.794 3.71% 474.. 634. 1. 68.5.062 242.362 442.7 0.77 BOSTON 27.95. 1.10% 308. 58,352,8 189. 7. 79 997.988 353.069 644. 40.15 BOURNE 26.58 40.59% 10.789. 85.007.. 0 3, 34.323 12,143 22, 3.54 BOXFORD 15.610 5.76% 899.. 7 2,923. 9,04 207.411 73.378 134. 15.88 BREWSTER 16,10 12.14% 1,954. 17.667,0 0 17. 416.394 147.312 269. 12.66 BRIDGEWATER 18.010 11.05% 1.990. 35,468,0 47,474 16,795 30. 1022 BRIMFIELD 22.73 8.55% 1,943. 7 4,043. 2. 9. 203 72 0.00 BROCKTON 13.74 0.01% 1. 17, 1 1. 16.272 5.757 10. 3.54 BROOKFIELD 10.77 11.39°! 1,227. 1 1,386. 299. 1. 3.510 1,242 2, 6 1.18 BUCKLAND 12 1.189’ 152.00 4.945, 0 30. 4 58.054 20.538 37, 2.02 CANTON 12. 1.30% 161. 14. 148.823 52.651 96, 7 22.20 CARLISLE 9. 8.929’ 881. 12,676, 7. 164.994 58.372 106,6 10.07 CARVER 25.3 1 7.289’ 1,845.’ 14,054i)0 7.9201 507, 37 5.962 2.109 3. 3.08 Cl-IARLEMONT 16.9 1.343. 548. 1. 6.436 2.277 4, 0.43 CHARLTON 28.1 1.00% 281. 1,045, 36.4 12,272 4,342 7. 0.24 CHELMSFORD 14,694 0.209’ 28. 9,149,900 468,2 107,420 38.003 69,4 2.42 CHELSEA 1,389 1.419” 19.. 4 3,430. 1,44 40.276 14.249 26,027 7.48 CHESHIRE 17,645 13.459’ 2.373. 1.050, 44 12,334 4,364 7,970 6.23 CHESTER 23.744 9.929’ 2,356. 1.661, 19.503 6,900 12,603 12.03 CHESTERFIELD 20.058 9.499” 1,904. 2.628. 30.862 10,918 19.944 11.43 CLARKSBURG 8.147 40.099’ 3.266. 82. 82. 972 344 628 0.09 COHASSET 6.438 0.02°’ 1. 1.445. 5 16.965 6,002 10.963 624 COLRAIN 27.789 8.909’ 2.473. 34.709,6 36.3 407.491 144,163 263.328 15.42 CONCORD 16.493 5.78°’ 953.61 2.868.900 1.00 33.681 11.916 21.765 13.23 CONWAY 24,256 11.73°’ 2,845.73 a’ a’ 1-4
C
C C,, APPENDIX B
ANALYSIS OF PILOT PROGRAM BY MUNICIPALITY FY 1994
- MUNICIPALITY Total Land % of Municipal State Owned State Owned State Owned c.58 PILOTS Total S Deficiency Area (Aaea) Land Area — Land Value Value REIMBURSEMENT FY 94 Deficiency Per Capita °i.cludeawater State (ACRES) FY94 PER FY94 FY94 Owned ACRE $11.74/$1.000
HARWICH 14,34 2.01% 288.14 5.856.900 20.327 68.7 24.326 44,434 4.32 HATFIELD 10.8 0.11% 11. 85.74 7.3 1. 356 651 0. HAVERHILL 22,9 0.001% 0. 22,29 111,4 93 169 0. HAWLEY 19,8 40.30% 8,000. 2,359. 27. 9,800 17.902 56. EATH 15,994 4.65% 744.4 699, 40 8. 2,905 5, 7.4 NGHAM 14. 0.17% 24. 2,590 106. 30. 10.758 19. 0. H NSDALE 13. 11.71% 1,622 2,043. 1. 23. 8.489 15. 7. OLDEN 23,8 1.76% 407. 1,218, 2.990 14. 5.061 9, 0.6 OLLAND 8. 3.02% 249.4 303. 1. 3. 1,261 2,30 1. OLLISTON 12. 0.01% 1.2. 54. 43. 64 228 417 0. OLYOKE 14, 0.14% 20.7 1.954, 94, 7 22.94 8.119 14, 0.34 OPEDALE 3.3 0.14% 4.80 7. 1. 33 0. OPKIN1ON 17. 9 8.16% 1,458.40 9,763. 6. 114. 2 40.554 74. 8. UBBARDSTON 26. 4.81% 1,283.5 2,841, 2. 33,364 11,804 21, 7. IJDSON 7. 1.45% 109.7 1,499. 13. 17.609 6.230 11. 0. ULL 1,619 4.76% 77.0 1.335, 17. 15,680 5,547 10. 0. UNTINGTON 17,139 9.14% 1,566.7 1.798. 1.1 21,119 7.472 13.64 6. SWICH 21,344 10.37% 2,212.4 36,659, 16. 430,377 152.259 278,11 23. KINGSION 12,179 1.17% 142.1 1,553,30 10. 18,236 6.452 11,7 4 1. LAKEVILLE 23,142 0.43% 98.6 1,212,100 12. 14.230 5.034 9.1 1. LANCAS1ER 17.875 4.72°? 843.1 3,549,700 4. 41.673 14.743 26,9 4.04 LANESBOROUGH 18,918 9.23°? 1.745,60 3.299,700 1. 38.738 13,705 25,0 8. LAWRENCE 4.634 0.01°? 0.5 192,100 337. 2.255 798 1.4 0. LEE 17.350 14.02°? 2,431.7 2,583,300 1, 30,328 10.729 19,5 3. LEICESTER 15,693 0.71°? 111.47 506.200 4.54 5,943 2.103 3,840 0. LENOX 13.811 8.20°? 1,132.9 1.366,500 1,2 16.043 5.676 10.3 7 2. LEOMINSTER 18.886 7.45°’ 1,407.4 4,088,600 2.90 48.000 16.981 31,0 9 0.81 LEVERE’IT 14.669 1.36°? 199.70 262,700 1.3 3.084 1.091 1.993 1.12 LEXINGTON 10,547 0.85°? 89.80 9,736,500 108.4 114.307 40.440 73,867 2.63 LEYDEN 11.661 0.51°’ 59.63 72,200 1.2 848 300 . 8 0.83 LINCOLN 9.549 2.67°? 255.01 23.717.600 93.007 278.445 98.509 179.9 6 23.47 LOWELL 9,133 3.86% 352.84 16,340,300 46.311 191.835 67.868 123. 7 1.20 LUDLOW 18,227 0.96% 174.54 958,500 5.492 11,253 3,981 7,2 0.39 LUNENBURG 17,594 0.75% 131.43 1,151,900 8.764 13.523 4.784 8. 0.96 LYNN 7,174 0.00% 0.13 79,462 611,246 933 330 0.01 LYNNFIELD 6.714 4.82% 323.70 2,655.500 8,204 31.176 11.029 20,147 1.79 MARLBOROUGH 14.106 1.72% 241.98 6,728,400 27.806 78.991 27. 51,04 1.60 MARSHFIELD 18.253 0.37% 68.00 41.319 608 485 3 3 0.01 29.90 MASHPEE 16.614 3.77% 626.61 31.070,650 49.585 364,769 129. 235.7 0.04 MATTAPOISEIT 11,187 0.02% 2. 34,200 17,100 402 4 2 9.17 MEDFIELD 9.293 5.32% 494.3 12,7 25.750 149.457 52. 7 96.5 0.01 MENDON 11,482 0.01% 1. 4 2,667 47 0.18 MERRIMAC 5,779 0.11% 6. 120, 18,915 1,412 18. 34. 1.94 MIDDLEBOROUGH 46.688 6.46% 3,016. 4,567. 1,514 53.627 21.677 7,669 14, 35.73 MIDDLEFIELD 15,520 13.96% 2,166. 1.846, 852 5,501 1,946 3, 0.72 MIDDLETON 9.254 1.17% 108.70 468,6 4,311 317 7 0.05 MILLBURY 10.490 0.01% 0.7 76.2 104.384 895 396 140 0.11 MILL’1LLE 3.181 0.35% 11.10 33.700 3.036 8.894 3.147 5,7 49,97 MONROE 6,970 39.31% 2,740.00 757,60 276 6.2.S6 73.524 26.011 47.5 6.11 MONSON 28,774 3.48% 1,001.09 6.262.7001 APPENDIX B
ANALYSIS OF PILOT PROGRAM BY MUNICIPALITY
FY 1994
MUNICIPALITY Total Land % of Municipal State Owned State Owned Stale Owned c.58 PILOT S Total S Deficiency
Area (Aea) Land Area — Land Value Value REIMBURSEMENT FY94 Deficiency Per Capita i.cludeawater State (ACRES) FY94 PER FY94 Owned ACRE 511.74/81.000
MONTAGUE 20.506 8.24% 1,689.72 2,807.384 1,66 32,959 11,660 21,299 2.56 MONTEREY 17.427 27.78% 4,841.90 3.971.890 820 46.630 16,497 30.133 37.43 MONTGOMERY 9.683 0.90% 87.50 124,200 1,41 1,458 516 942 1.24 MOUNT WASHINGTON 14.298 53.77% 7,687.35 4,473.645 58 52.521 18.581 33,940 251.41 NAHANT 678 0.31% 2.07 39.000 18.84 458 162 296 0.08 NANTUCKET 32.218 0.47% 150.32 9,044,562 60,16 106,183 37.566 68.617 11.41 NATICK 10.234 1.91% 195.80 9,406,900 48.04 110,437 39.071 71.366 2.34 NEW ASHFORD 8.736 42.01% 3,670.00 1,488.000 40 17.469 6.180 11.289 58.80 NEW BEDFORD 12,691 8.50% 1,078.58 1.300.700 1,20 15.2 5,402 9,868 0.10 NEW BRAIN1REE 13,440 9.52% 1,278.90 3,416,551 2,67 40.1 14.190 25.920 29.42 NEW MARLBOROUGH 30.746 9.94% 3,055.60 2,524,100 82 29,( 10.484 19.149 15.44 NEW SALEM 37,926 0.58% 219.00 542,100 2.47 . 6. 2.251 4.113 5.13 NEWBURY 15.578 18.96% 2,954.20 6.984,200 2,364 81.99$ 29.0 52.987 9.42 NEWBURYPORT 5.312 8.17% 434.00 3,313,000 7.63 38. 13. 25.13 1.54 NORFOLK 9.824 12.92% 1,269.49 16,309,200 12.84 191. 70 67. 123.7 13.35 NOR1I-! ADAMS 13.248 12.75% 1,688.47 2,810.600 1. 32.9 11.6 21.32 1.27 NORTH ANDOVER 17.811 11.21% 1,996.11 14.073300 7. 165. 58.4 106.7 4.68 NORTH BROOKFIELD 13.683 0.10% 13.50 105.267 7.7 1. 7 7 0.17 NORTI-1 READING 8.486 2.01% 170.75 2,301.700 13.4 27.0 9,$60 17.46 1.45 NORTHAMPTON 22.797 1.64% 375.00 11.439.700 30. 134. 47.. 14 86.7 2.96 NORT1-{BOROUGH 11.981 4.38% 524.91 9,913.200 18 6 116 1 41-17 75.2 6.30 NORTHBRIDGE 11.494 3.67% 421.84 2,622.100 6,2 30,7 10. 19,8 1.49 5.46 NORTHFIELD 22.554 4.30% 969.66 2,042.121 2.1 23. 8. 15.4 0.52 NORTON 18.816 13.93% 2,621.96 984.500 37 11.. 4. 9 7.469 0.06 NORWELL 13.651 1.06% 145.03 76,800 530 583 238 0.01 N.ATTLEBOROUGH 12.448 0.01% 1.05 31,400 29.90 9 9.831 3.51 OAK BLUFFS 4.640 1.14% 52.71 1,295.800 24.584 15. 1 5.3 9. 4 16.879 11.23 OAKHAM 13.587 8.26% 1,121.64 2.224,833 1.984 26, 4. 8.107 1.11 ORANGE 22.918 3.66% 839.80 1,068.600 1.272 12. 540 0.09 ORLEANS 9.082 0.01% 0.74 71.200 96.216 89. 31. 57.971 54.0 OTIS 24.256 12.59% 3,052.64 7,641.260 2.503 1. 4 755 0.06 OXFORD 17.530 0.24% 41.5 99,600 2,400 18. 6,44 11. 0. PALMER 20.570 1.67% 344.00 1,550.800 4.50 72. 25.6 46. 11.. PAXTON 9.856 7.18% 707.3 6,166,700 8.71 1. 638 1.1 0. PEABODY 10.758 0.10% 11.2 153.600 13.65 1.369 19. 3 6,801 12. 9. PELHAM 17.082 7.00% 1.195. 1.637.400 6.513 23. 8,362 15. 7 1. 1 PEPPERELL 14.714 2.10% 309.1 2,013.400 728 47.524 16.813 30. 39.4 PERU 16.704 33.29% 5.560. 4,048.000 1,910,800 1,131 22.433 7,936 14,4 12. PETERSHAM 43.635 3.87% 1,688. 772 28,219 9.983 18.2 6 12. PHILLIPSTON 15.546 20.03% 3.114. 2.403.631 3,726.100 1.803 43,744 15.476 28,2 0. P TTSFIELD 27.15 7.61% 2.066. 1.638.600 1.32 19,237 6,806 12.4 21. 7 PLAINFIELD 13.690 9.01% 1.233. 676,000 9,724 7.936 2,808 5,1 0.75 PLAINVILLE 7.347 0.95% 69. 68.893.499 5,610 808.810 286.142 522,6 11.46 PLYMOUTH 66.04 18.59% 12.279. 4,415.033 1.39 51.832 18,337 33,495 10.50 PRINCETON 22.84 13.88% 3.170. 2,887.400 42.24 33.898 11.992 21.906 6.15 PROVINCETOWN 5.34 1.28% 68. 1.845.200 152.37 21.663 7,664 13,999 0.16 QUINCY 10.6 0.11% 12. 727.500 6.60 8.541 3,022 5.519 0.56 RAYNIIAM 13.2b1 0.83% 110.161 4,387.000 15.55 51.503 18.221 33.282 1.48 READING 6.304 4.47%j 282.00j 919.800 6.05 10,798 3.820 6,978 0.81 REI-IOBOTI-f 30.374 0.50%! 151.981 APPENDIX B
ANALYSIS OF PILOT PROGRAM BY MUNICIPALITY FY 1994
MUNICIPALITY Total Land % of Municipal State Owned State Owned State Owned c.58 PILOTS Total S Deficiency Area (Acrea) Land Area — Land Value Value REIMBURSEMENT FY94 Deficie.cy Per Capita incl.de. water State (ACRES) FY94 PER FY94 FY94 Owned ACRE 511.74/51,000
RICHMOND 12,198 0.19% 23.. 79,300 3,374 931 329 602 0. ROCHESTER 23.066 0.31% 70.. 664,700 9,428 7.80 2.761 5,043 1. ROCKPORT 4.531 1.71% 77.6 1,919,221 24.707 22.53 7,971 14,561 1. ROWE 15.392 1.66% 255.4 229.300 898 2. 952 1.740 4. ROWLEY 12.179 7.57% 921.9 2.216.900 2,405 26.0 9,208 16,818 3.77 ROYALSTON 27.155 16.43% 4,462. 6,692,900 1.500 78.. 27,798 50,777 44.27 USSELL 11.558 0.01% 1. 20,500 20,500 1 85 156 0. UTLAND 23.1 10 3.47% 802.3 1,335,453 1.665 15,678 5.547 10.131 2. SALEM 5.235 0.64% 33.2 2,238,800 67.312 26.2 9.299 16,985 0. SALISBURY 10.323 5.17% 534.03 22,807,578 42,708 267.7 94,729 173,032 25. SANDISFIELD 33,907 13.45% 4,559. 2,897.400 636 34.01 12,034 21,981 32.9 ANDWICH 27.917 32.58% 9,094. 67,128.300 7.381 788, 278.810 509,276 32.8 AUGUS 7.411 0.02% 1. 7 119,580 102.205 1, 497 907 0.04 AVOY 23.110 53.49% 12,362.00 5,723,000 463 67.18 23,770 43.418 68.4 ARON 15,558 6.17% 959.3 6,905,900 7.199 81.0 28.683 52.3 3. EFFIELD 31.149 0.60% 188.00 941,400 5,007 11,0 3,910 7. 2.4 ELBURNE 15.014 0.50% 74.70 294,600 3.944 3,4 9 1.224 2. 1.11 ERBORN 10.957 0.28% 30.2 327,600 10.833 3. 1,361 2,4 0.62 RLEY 10.118 6.30% 637.0 3,351,469 5.261 39.3 13.920 25.4 4.16 REWSBURY 13.299 1.03% 137.. 18,488,400 134.402 217, 76,790 140, 5.81 LJTESBURY 17.408 4.12% 716.. 899.7 1.256 10.. 3,737 6. 4.37 MERSET 5,446 0.04% 2. 15,1 6.864 7 63 0.01 UTII HADLEY 11,782 5.16% 607.81 986,10 1.622 11,. 77 4,096 7. 1 0.45 SOU11-IA1TON 18.554 0.04% 8. 364.7 43.782 4. 1.515 2. 7 0.62 UTI-IBOROUGH 9,869 0.02% 1. 110,8 73.867 1, 1 460 1 0.13 UTI-IBRIDGE 13.274 0.08% 10.0 10.0 1.000 41 7 0.00 UTHWICK 20.346 0.01% 2. 208.5 70.918 2. 866 1, 0.21 PENCER 21.773 5.98% 1.302. 2,958.600 2.272 34.7 12,288 22.4 1.93 PRINOFIELD 21.171 0.32% 68. 7 5,554,20 81.237 65.2 23.069 42,137 0.27 TERLING 20.237 0.46% 93.1 839. 9.007 9. 1 3.485 6. 0.98 TOCKBRIDGE 15.168 0.50% 75. 274,. 3,643 3. 1,140 2, 0.87 TOW 11.482 0.08% 8. 263.5 29.474 3, 1,094 1, 0. 3URBRIDGE 24.941 10.72% 2.674. 4,970.400 1,858 58,3. 20.644 37.7 4. UDBURY 15.680 3.14% 492.4 1,223.4 2.484 14. 5,082 9. 0. UNDERLAND 9.459 13.51% 1,277.60 2,130. 0 1.667 25.0 7 8,847 16.16 4. UTON 21.728 4.08% 885.. 2,783.00 3.143 32. 11,559 21.113 3. SWAMPSCOTT 1.984 0.01% 0. 1 78.4 712,727 325 5 0. TAUN1ON 31.098 11.95% 3,715. 22,825.8 6,143 267. 7 94.804 173. 3. TEMPLETON 20.634 13.68% 2,823. 6.440, 2.281 75, 26.750 48. 7. TEWKSBURY 13.38 4.91% 656. 19,074.6 29.0 223. 3 79.224 144. 5. 1 TISBURY 4. 0.27% 13. 115, 8, 1,3S 478 0. TOLLAND 21,0 15.50°! 3,255. 2,115, SO 24.839 8.788 16. 55. TOPSFIELD 8. 4.62°! 380. 3,163. 8. 37.137 13.138 23. 4. 7 TOWNSEND 21.011 25.48°! 5,354. 12,381. 2, 145,364 51,427 93, 7 11. TYNGSBOROUGH 11. 3.58°! 409. 1,236. 90 3. 14.515 5.135 9,38 1.09 TYRINGHAM 12.147 4.08°! 495. 721. 1. 8.466 2,995 5,4 14.83 UP1ON 13.958 14.58% 2,035. 6.535. 3. 76.731 27.146 49.5 10.60 UXIIR1DGE 19.091 2.94% 560.64 1.692. 3. 19.866 7.028 12.8 1.23 WAKEFIELD 5.050 0.45% 22.83 1,503,400 65. 17,650 6.244 11.406 0.46 WALES 10.387 14.54% 1,510.81 2,068.7 1. 24.287 8.592 15,695 10.02 APPENDIX B
ANALYSIS OF PILOT PROGRAM BY MUNICIPALITY FY 1994
MUNICIPALITY Total Land % of Municipal State Owned State Owned State Owned c.58 PILOTS Total S Deficiency (Acea) Area Land Area — Land VaI.e Value REIMBURSEMENT FY 94 Deficiency Per Capita includeawater State (ACRES) FY94 PER F’1’94 FY94 Owned ACRE $11.74 1*1,000
WALPOLE 13.498 1.58% 212.80 5.522.700 25.953 64.836 22.938 41,898 2.07 WALTHAM 8.653 2.94% 254.06 32,893.800 129.473 386.173 136.621 249.552 4.31 WARE 25.734 1.49% 384.00 1,121. 2.921 13.170 4.659 8.511 0.87 WAREHAM 24.339 0.14% 33.14 1.039. 31.370 12.205 4.318 7.887 0.41 WARREN 17.786 0.02% 3. 30.6 7.887 359 127 232 0.05 WARWICK 24,090 45.83% 11,039 5.503.900 499 64.616 22,860 41.756 56.43 WASHINGTON 24.819 45.84% 11,377.00 8,946 600 786 105.033 37.159 67R74 110.36 WAYLAND 10.163 0.49% 49. 1,977.600 39.791 23.217 8.214 15, 1.26 WEBSTER 9.280 0.02% 1. 222. 127.931 2.613 924 1. 0.10 WELLFLEET 13.325 0.00002 0. 22,3 101,364 262 93 0.07 WENDELL 20.422 36.28% 7.408. 4,241,160 572 49.791 17,615 32, 36.15 WENf-j4J4 5,254 0.02% 0. 131.16 166.028 1.540 545 0.24 WEST BRIDGEWATER 10.080 12.56% 1,265.7 2.345.400 1.853 27.535 9.741 17, 2.79 WEST BROOKFIELD 13.574 3.86% 523.94 1,167.900 2.229 13.711 4,851 8. 2.51 WEST NEWBURY 9.382 4.46% 418.90 533,300 1.273 6.261 2.215 4. 1.18 WEST STOCKBRIDGE 11.910 0.71% 84.00 92.088 1.096 1.081 382 0.47 WEST TISBURY 17.075 14.47% 2.471.50 32,788,400 13.267 384,936 136,1 248. 145.98 WESTBOROUGH 13.766 8.09% 1.11325 5.687.900 5. 66.776 23.6 43.1. 3.05 WESTFIELD 30.419 2.48% 755.03 7.138.861 9,4 83,810 29,6 54.16 1.41 WESTFORD 19.840 0.02% 3.11 52,700 16.94 619 2 0.02 WESTMINSTER 23.744 12.86% 3,053.50 6,327,432 2.0 2 74.284 26. 480 7.75 WESTPORT 35,354 1.31% 484.04 26.033200 56.1 1 305.630 108. 197. 14.26 WEYMOUTH 11.341 0.63% 71.15 6,209,200 87.2 72.896 25. 47.107 0.87 WILURAHAM 14.406 1.39% 200.00 1,960.700 9,804 23.019 8. 14. 1.18 WILLIAMSBURG 16.403 1.03% 168.65 138.513 8 1.626 7 1. 1 0.42 WILLIAMSTOWN 29.990 16.27% 4.879,17 3.461.343 709 40,636 14. 7 26.2 3.19 WILMINGTON 10.957 0.03% 3.50 82,200 23,4 965 3 0.04 WINCHENDON 28.090 5.86% 1,646.16 3,448.700 2.09 40.488 14. 26.16 2.97 WINDSOR 22.566 16.36% 3.692,91 3,270,946 8 38.401 13. 24.81. 32.23 WORCESTER 24.640 1.48% 364.97 20,978.800 57.481 246.291 87. 159,15 0.94 WORTHINGTON 20.557 11.11% 2,284.00 2,638.400 1.155 30.975 10.958 20,017 17.32 WREN1HAM 14.515 11.70% 1.697,89 26,165.900 15.411 307.188 108.677 198,511 22.04
COUNT 282 282 282 282 282 282 282 282 TOTAL 4,585,766 356,747 $1,564,986,611 $8,098,822 $18,372,946 $6,500,000 $11,872,946 $2,543 MINIMUM 678 0 $4,000 $276 547 $17 $30 $0.00 MAXIMUM 66,048 12,362 $85,007,500 $712,727 $997,988 $353,069 5644,919 $251 AVERAGE 16.262 1,265 $5,549,598 $4,387 $65,152 $23,050 $42,103 $9.02 MEDIAN 14.817 469.27 $2,021,532 $5,155 $23,733 $8,396 $15,337 52.08
DENNIS
DEERFIELD
DOUGLAS DARTMOUTH CUMMINGTON
DANVERS DALTON
CONWAY
CONCORD
COLRAIN
CLINTON
CLARKSBURG
COHASSET CHESTER
CHESHIRE
CHESTERFIELD
CHELMSFORD
CHELSEA
CHARLTON CHARLEMONT
CARVER
CARUSLE BROOKFIELD
CANTON BUCKLAND
BROCKTON BRIIvWIELD
BRIDGEWATER
BREWSTER BOSTON BOLTON
BOXFORD BOURNE
BLANDFORD BLACKSTONE
BERNARDSTON
BILLERIcA BERKLEY
BEVERLY BELMONT
BEDFORD
BECKET AYER
BELCHERTOWN BARNSTABLE ATHOL
ASHFIELD
BARRE
ASHLAND ANDOVER
ASHBY AMHERST
ASHBURNHAM
ACUSHNET
AGAWAM AcTON ABINGTON
ADAMS
MUNICIPALITY
Deficiency
Estimated
Total
2,639.935
1,981,430
1,384,930
1,090,785
213.287
920316
285.750
775,657
160,045 137,936
162.919 $155,028
160350
204,474
102.832
407,573
185,348
752.554
959,247
2(X),091
110,507
267,868
844,677
866,847
109,666
117,345
277,767
13,441 240,205
90,812
20319 102,970 294,181
11,267 145,973
93,037 138,099
23359
26,940
30,653
62,145
37,645
17,348 65,703
69,702
93,370
44,645
61,949
80,785
91,522
23,567
2,729
7,536
2,621
4,425
386
511
0
Municipal
Deficiency
Capita
FY
Per
per
APPENDIX
106.55
16434
113.65
31.89 33.78
52.55
45.42
£11.22
51.69
19.28 91.89
14.35
53.28
98.12
72.69
24.54
94.06
71.06 20.94 1989
66.67
93.25
58.72
10.49
12.01
65.00
81.94
74.05
0.97 10.54
8.82
13.63 53.73
0.00 Capita
30.96
2.87
13.74
18.95
0.72 14.62
7.12 16.46
2.81
5.96
0.00
9.00
2.41
0.33
3.68
7.12
2.44
0.11
Ranking
2.87
0.64
7.05
7.59 9.53
0.05 8.79
—
FY
Impact
Deficiency
Based
Capita
Total
Rank
1995
C
per
233 on
148
105 224
118
197
281 And
237
2(X)
162
173 261
102 209
143
250
137
130
208
161
190
84 271
72 82
136 241
32
78 73
121
198
41 36 163
158
120
49
106 140
71 93
149 117
51 113
39 133
57 22
40 31
64
59
44
48
70 85
Deficiency
Based
Total
Rank
on
219
222
284
213
134
276
207
203
124
131
197
215
117
252
156
249
153 192
49 151 226
84
67
94
82 130
21 184 273
13
238
83 118
112 206
157
140
72
69 123
133
33
23
70
11
53
14
16
90
51
93
60
85
48
4 5
3 9
HUBBARDSTON HOPKINTON
HUDSON HOPEDALE
HOLYOKE
HOLLISTON HOLLAND
HOLDEN
HINSDALE HINGHAM
HEATH
HAVERHILL
HAWLEY HARWICH
HATFIELD HANSON
HARVARD HANOVER
HARDWICK
HANCOCK
HAMILTON
HALIFAX 1-LDLEY
GROVELAND
GROTON
GREENFIELD
GREAT GRANVILI.E
GRANBY
GRAFI’ON GOSNOLD
GOSHEN
GLOUCESTER
GILL FREETOWN
GEORGETOWN FRANKLIN FRAMINGHAM
GARDNER
FITCHBURG
FOXBOROUGH
FLORIDA FALL
FAIRHAVEN
FALMOUTH
EGREMONT EDGARTOWN
ESSEX ERVING
EASTHAMPTON
EASTHAM
EASTON
DUXBURY
EAST EAST DUNSTABLE DRACUT
DOVER
MUNICIPALITY
RIVER
BROOKFIELD
BRIDGE
BARRINGTON
WATER
Deficiency
Estimated
Total
1.159,399
218,195
129,618
149,083
122,871
169,159
533.544
123301 263,925
112.761
124,100
141.209
166.964
121,999
848.711
572,826
396,643
183,084 218,348
748,770
46,751 133,615
43,681
268.726
25,068
46.997
76,744
45.935
60,413
60.248
54,052
57,376
51,602
10.584
81,760
92.196
29,703
23,246
42.083
58.718 43.923
4,612
1.227
8,163
4338
2,564 3,952
7,275
5,639
7,857
4.721
1.795
1,028
234
498
5(X)
114
0
Municipal
Dcficiency
Capita
FY
Per
per
APPENDIX
387.61
196.34
126.10
614.78
100.65
146.99
46.34 180.07
23.74 378.64
65.64
76.10
16.46
21.63
34.17 1989
30.00
16.52
67.22
27.10
26.78
2.71
13.06
0.04
24.17
0.09
2.11
3.87
1.00 Capita
16.94
0.01
13.57
1.71 0.66 0.28
3.05
0.33
1.36
8.30 7.04
0.30
0.60
6.69 8.99
8.29
1.88 2.56
2.36
5.72
0.55 Ranking
1.98
0.07
0.00
0.05
3.03 0.05
1.06 8.94 2.29
—
FY
Impact
Deficiency Based
.
Capita
Total
Rank
1995
C
per
265
274
202
on
232
213 220
280
226
240
187 And
255
251
112
194
164 253
153 100
242
111
216
207
269
168 145
95 214
211 273
77 154
125 272
244
47
177
231
58 110
283
122
212
195
27
147
18 81
34
86
26
56
88
90
94
19
10
9
4
Deficicny_
Based
Total
Rank
on
277
266
1(1]
180 237 204
187
275
141 179 240
107 254
224 228
245
181 234
105 159
115 103
225
160
223
110
165 270
167
65 171
274
89 259 281
139 2(X)
208
132
236
78
283
188
28
91 186
54 162
79
27
74
34
97
64
15
24
52 8 cM
STERUNG
SPRINGFIELD
SPENCER
SOUTHWICK
SOUTHBOROUGH
SOUTHBRIDGE
SOUTH
SOUTHAMPTON SOMERSET
SHREWSBURY
SHUTESBURY
SHIRLEY
SHERBORN
SHELBURNE SHEFFIELD
SHARON
SAVOY
SAUGUS
SANDWICH
SANDISFIELD
SALISBURY
SALEM
RUTLAND
RUSSELL
ROYALSTON
ROWE
ROWLEY ROCKPORT
RICHMOND
ROCHESTER
REVERE
REHOBOTH
RAYNHAM
READING
QUINCY PROVINCETOWN
PRINCETON
PLYMOUTH
PLAINVILLE
PLAINFIELD
PITTSFIELD
PHILUPSTON
PETERSHAM
PERU
PELHAM
PEPPERELL
PEABODY
PAXTON
PALMER OTIS
OXFORD
ORLEANS
ORANGE
OAK1-IAM
NORWELL
OAK NORTON
NORTHFIELD
MUNICIPALITY
BLUFFS
HADLEY
Deficiency
Estimated
Total
$4,665,253
2,723,713
123,293
175,261
413,149
259,519
152,466
173.395 820,586
232.461
45,215
22,036
11.664 21,771
50.772
220,372
74,895
17.413
17.018
13259
191,765
50.031
57,762 108.352 320.244
49,540 456,408
20,768
57.717
33.147
49.930 39.217
98,C136
108.271
2.477
41.236
94,898 116.217
21,827
93,767
83,365
7,320
70,762
2.672
87,087
86,176
53.813
1,391
71.695
53,397
2,643
4,304
224
229 3,433
5,665
4.143
1,717
Municipal
Deficiency
Capita
FY
Per
per
409.34
259.96
175.85
119.24
202.67
APPENDIX
15.05
32.53
102.29
17.11
12.24
164.22
246.17
117.56
425.36
6.98 11.70
54.94
0.79
11.10
0.01
0.37
1.52 4.86 0.01
26.65
69.10
1.32
8.65
5.85
1.84 9.83
47.65
0.10
1989
63.43
0.87
10.73 79.13
1.31
7.71
8.45
0.10
72.04 25.57
4.35
5.77
3.97
1.58 0.49
Capita
3.18
1.71
0.07
0.45
7.15
0.71
Ranking
7.36 0.07
8.15 5.75
—
FY
Impact
Deficiency
Based
Capita
Total
Rank
1995
C
per
236
166 223
279 247
115
228
278
181 262
129 217
109
150
174
138
229
234
131
on
134
157 264
222
151
83
175 245
185
186
And
193
219 266
20
28
14
135 267
67
17 246
160
238
159
91
54
33
176 156
23
29
7 76
61
16
46
50
92
6
Deficiency
Based
Total
Rank
on
182 221
279 255
105
209
211 278
250
173 227
214
144 216
265
174
212
163
75
177
251
164 241
32
196
127
176
190
189
128 210
86
55
246
129
138
76
61 148
17
120 262
233
136
244
137
168
121
62
146
169
113
98
2
71
43
31 1
VREN1’HAM
WORTHINGTON
WORCESTER WINDSOR
WINCHENDON
WILMINGTON
WILLIAMSTOWN WILUAMSBURG
WILBRAHAM
WEYMOUTH
WESTPORT
WESTMINSTER
WESTFIELD
WESTFORD
WESTBOROUGH
WEST
WEST
WEST
WEST
WEST
WENFIA.M
WENDELL
WELLFLEE WEBSTER
WAYLAND
WASHINGTON
WARWICK
WARREN
WAREHAM
WARE
WALTHAM WAIPOLE
WALES
UXBRIDOE TYRINGHAM
WAKEFIELD
UPTON TYNOSBOROUGH
TOLLAND
TOPSPIEL])
TISBURY
TEWKSBURY
TOWNSEND TAUNTON
TEMPLETON
SUNDERIAND
WAMPSCOTf
TURBRIDGE
liTTON
TOW
UDBURY
TOCKBRIDGE
MUNICIPALITY
TISBURY
STOCKBRIDGE
NEWBURY BROOKFIELD
BRIDGEWATER
Deficiency
Estimated
Total
1.036,422
1,234597
468,814
111,731
120.877
165.703
101.492
780.198 357,945
113.321
138.758
354.072
127.114
246,992
329.998
256.850
936.167
123.415
302501
109.307
60,737
52,415
754.724
16.087
605.097
2
315.940
652.209
44.194
55.745 49,091 218.731
151,689
6.559
1,838
33.597
66.514
36,058
1.094
2,059 44.838
70.683
2,931
13.471
4,974
1,394 69,884
27,340
1.615
2.574
1.752
5.888
4.172
Municipal
Deficiency
Capita
FY
Per
115.08
156.98
per
724.53
277.52
96.65
536.58
347.09
18.82
56.32
12.35
APPENDIX
57.82
17.20
738.65
2.76
0.10
8.97
2.61
2.57
0.07
9.23 8.99
69.80
16.17
64.68
4.70 97.72
0.70
8.20
1.39
88.83
0.56
0.31
1989
22.23 49.07
3.72 12.28
0.36
22.23
13.09
2.90 20.56
5.01
28.13
6.11
Capita
6.39
1.35
5.19
0.83
0.13
Ranking
1.90
1.11 1.67
—
FY
Impact
Deficiency
Based
Capita
Total
Rank
1995
C
per
263
201
268
204
107
205
127
146
224
141 144
183
239
108
155
30 38 243
252
25
189
249
on
66
65
196
180
114 171
227
And
170
179
13 235
128
260
11
124
215
103
230
52
221
3
60
37
42
97
74
5
98
87
2
Deficiency
Based
Total
Rank
on
258
116
111
268
231
125
114
102 257
217
248
158
170
30 264
10
80
235
185
263
92
37
20
38 166
178
104
119
195
152
58
193
253
183
40 149
56
260
202
150
232
12
7 243
47
66
22
26
44
25
87 63
Bedford
Bedford
Becket
Becket
Becket
Barre
Barre
Barre
Barre
Barre
Barre
Barnstable
Barre
Barnst Ayer
Barnst
Barnstable
Barnst
Athol
Athol
Athol
Athol
Ashland
Athol
Ashland
Ash
Ash
Ashhy
Ashhy
Ashby
Ashhy
Ashhurnharo
Ashby
Ashhurnharn
Ashhurnhanl
Ashburnhain Ashburnham
Ashhurnham
Andover
Ashhurnham
Andover
Amherst
Andover
Amherst
Amherst
Agawarn
AE Adams Adams
Adams
Acush
ton
Acton
Acton
MUNICIPALITY
field
field
able
able
able
net M.G.L.
—
AGENCY
DMH
DFW
DFW
DFW
DEM
DFW
DFW
DFW
DEM
MSP
DFW
DEM
DEM
DEM
DEM
DEM
DFG
DFW
DFW
DEM
DFW
DFW
DEM
DEM
DEM
DEM
DFW
DFW DFW
DFW
DFW
DEM
DEM
DEM
DFW
DEM
DFW
DFW DMH DMH
DEM
DEM
DEM
DEM
DEM
DEM DEM
DEM DMH
DOE DFW
DEM
DEM
DOC
c.
PROPERTY
58
ICFMR
Westfield
Bedford/Hanscom
Becket
Becket/Walker
Ridge
Prince
Higgins
No.Worcester
Hawes
Spencer
Phillipston
Bearse Fire State
Public
Ayer
Public
Millers
Lawton
Millers
Millers Ashland
Hopkington
Petersham
D.A.R.
Globe—Fish
Poland
Not
Ridge
Mnt.
Willard Ashhurnh
Ashburnham
ASSESSOR Ashhurnham
Watatic
Ashhurnh
Choice
High
Harold
Choice
Five
,IP1’ENDJX
Holyoke
UMass/Amherst
Mt.
Robinson Savoy
Mt. Fire
Harris
mt.
M.C.I
Ames
Tower
Identified
DCPO
Greylock
Forest Grcylock
Game
REIMBURSABLE
Care
Watatic prtcn.
College
Hill
River
Ridge
Access
WMA Access
Hill
+
Pond
Swamp
River
Nowell
Mountain
Rv.
Brk.
State
Concord
State
State
Street
River
Housing
Housing
Parker
Brook
State
Mtn.
River
West
Range
WMA
am
am
Mentally
WMA
State
WMA
State
WMA
Preserve
Fire
WMA
State
WMA
WMA
SITE
+
Forest
WMA -NONAMEON
Forest
Forest
Ra State
State
Bike
WMA
State
ACQ
State
Will.
State
Park
St.
St.
Rd
West State
State
Game
State
D
Forest
Tower
(31.119) State
Park
Airport
State
Reservation
Reservation
Park
Trail
Trail
NAME
Forest
Forest Sanct.
Forest
Forest
Forest Project
Retarded
Branch
Forest
Park
Forest
Park
Forest
Lot
FILE
ACRES
3307.0(3
513.31
234.00
1080.00
220.08
938.17
169.50 1674.30
1574.46
326.50
75.29
296.58
166.06
2784.00
51.91
72.00
54.00
113.94
96.88
0.92
128.00
967.97
892.40
91.60 838.00
823.00
813.68
71.00
480.00
608.00
0.22
5.60
0.32 105.7
11.05
0.3$
137.71
56.8 87.00
184
160
237
0.36
215
125
1.01
1.96
150
0.99
52
1.90
1.00
25 38 APPENDIX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
Beichertown DEM Red Bridge State Park 1,30 Beichertown DEM Holyoke Range State Park 35.60 Beichertown DFW Swift Riv. WMA 1050.00 Beichertown DOE Umass Hon. Resch. Lands 213.80 Beichertown DMH Belchertowrt State School 649.00 Beichertown DOE Urnass Forest Lands 7.80 Belmont DMH Metro. State Hospitai 32.89 Berkley DEM State Forest (Briggs Rd.) 5.87 Berkley DEM Dighton Rock State Park 93.69 Bern ardston DFW Satans Kingdom WMA 200.77 Bern ardston DFW Dry Brook 225 Bern ardston DFW Crossroad WMA 27.5 Bernardston DFW State.Rohert 66 Beverly DOE North Shore Community College 88.11 Billerica DOE University of Lowell 7.00 Bhllerica DFW Concord River State Aoess 0.41 Bhllerica DEM Manning State Forest 321.80 I3illerica DFW UNKNOWN — DCPO 14 Railtraii 36.15 131ackstone DEM Douglas/Franklin Blackstone DEM Blackstone Rv Gorge State Plc 24.2 Blandford DEM Tolland/Chester/Blandford S.F 2036.00 Bolton DFW Bolton Flats WMA 474.50 Boston DOE UMass — Arlngtn. St. 0.36 Boston DEM Bbs. Harh. Isin. St. Park (2) 39.94 Boston DMH Boston State Hospital 151.76 Boston DYS American Legion I-lwv. 57.43 Boston DOE UMass/Boston 50.22 Boston DOE Bos. St. Coil. Campus 4.06 Boston DMH Mass. Mentl. 1-11th.On. Fenw 2.41 Boston BOE Roxhury Comm. College 2.02 l3ourne DEM Sandy Pond Rd. 1.00 Bourne DOE Mass. Maritime 27.00 Bourne MMD Camp Edwards 10738.00 Bourne DFW 10—7 23.80 Boxford DFW JCPhillipsVe]dlLSanct. 216.60 Boxford DEM Willow Dale St. Forest 47,00 Boxford DEM Bald Pate Pond St. Pk. 31.10 Boxford DEM Boxford State Forest 525.99 Boxford DEM Georgetown/Rowley St. Forest 23.00 Boxford DFW Boxford Wildlife Sanct. 55.88 Brewster DEM Ncksn. St. Plc& Cape Cd. Rail 1807.90 Brewster PAB Sheep Pond Access 0.40 Brewster DEM Sheep Pond Resvtn. L.ot 17.50 Brewster DEM Brewster Beach 42.48 Brewster DEM Nickerson State Park 85.85 Bridgewater DOC Mass. Correctional Inst. 1242.24 Bridgewater DOE Bridgewater State Coil. 159.00 Bridgewater PAB Lake Nippenicket 1.90 Bridgewater DFW Hockomock Swamp WMA 528.60 Bridgewater DEM Bridgewater State Forest 58.46 Brimfield DEM Brinifield State Forest 1943.67 Brockton DEM Ames Nowell State Park 1.74 Brookfield DFW Quaboag WMA 735.60 Brookfield PAB Quaboag Pond Access 1.64
Deerfield Deerfield
Dartmouth
Dartmouth Dartmouth
Danvers Danvers Dalton
Dalton Dalton
Dalton
Dalton
Dalton Curnmington
Curnmington Cummington
Cummington Conway
Conway
Conway
Concord
Concord Concord
Concord Colrain
Coirain Coh
Clarkshurg Clarkshurg Clarkshurg
Chesterfield Chesterfield Chesterfield
cm Chester
Cheshire______
Ch
Cheshire Chelsea
Ch
Ch cm
Ch
cm Ch
Carver Carver
Carl C C
Buckl Buckland
Brook
Brook
MUNICIPALITY
anton anton
ester
elm elm
elmsford
arlton
anton
arlemont
an
asset
isle
ernont
and
sford sford
field
field
M.G.L. AGENCY
—
DEM
DEM DMH
POE DEM
DFW DFW
DOE DFW DEM
DEM
DOE
DFW
DFW
DEM DFW
DEM
DEM
DFW DEM
DFW
DEM DEM
DMH
DOC DEM
DEM
DEM DEM DFW
DFW DEM
MSP
DEM DFW
DFW
DEM
DEM
DOE DEM DEM
DFW DEM
DFW
aDS
DEM DEM DMH
DEM DEM DFW
DFW
DPH
PAB c.
-
PROPERTY
58
Mt.
U/Mass Acush Southeastern
DemerestUoyd North
Danvers Chalet Appalachian
Housatonic
Western Wahconh Chalet
Cummington
E.
Chesterfield
Chester
South
Poland Conway Not
Bedford
Mass. Walden
Catamount
Catamount mt. Natural
Clarkshurg
Mauserts Fisk Canada
Chesterfield Chester
Ch
Stafford Soldiers
Mt.
U.Mass./Lowell
Warren Great
Fire
APPLNI)IX
Bennett Deerfield
Mohawk Muddy
Myle Great
Mass.
ICFMR Buckland Quaboag
Hawley Quahoag
Branch
Suganloaf
ester
Care
Identified
Greylock
DCPO
REIMBURSABLE
Meadows
shore
Protctn.
net
Crctnl.
River
Standish
WMA
WMA
Brook
Hospital
Brook Brk.
—
WMA
State
State
Regional
Pond
Bridge
Hill
St.
Pond
Airport
WM
Manning
State
a
Home
Cedar
Hill WMA
Fac.
Trail
Suarloaflnds.
St.
State
Falls
WMA
River
River
State
Comm.
River
St.
State
&
For.
St.
WMA
Trail State
SITE
Mass.
WMA St.
A
WMA
St.
Park
Inst.
W.M.A.
Tower
Farm
Hospital
Forest
St.
State Farm
Fishery H.O.
—
Forest
Forest
WMA
Forest
State
State State
Forest
Swamp
State
D
State
School
Pk.
Rsvtn.
&
Forest
Ment.
Acce
Project
E.Branch
Rsvtn.
Park
State
Hdgrtrs.
Forest
St.
Fire
Unv. Col.
NAME
St.
Cook
Reservation
&
State
Lot
Forest
Park
Park
Park
Forest
Park
Mgt.
E.
406—26
Pk.
For.
Rtrd.
Tower
Park
Bch
St.
Park
Area
For
ACRES
1156.95
2181.00
457.35
358.00
519.27
703.45 221.76
2246.00
2900.00
246.86
474.40
505.15
1144.84
1149.00
1207.00
196.03 1137.00
1236.00
107.00 557.73
422.50
300.88
228.73
1342.50
65.79
1773.62
623.50
366.27
22.40
135.67
80.00
75.00
281.20
881.40
227.5
0.91
160.00
276.77
10.7
19.54 20.60
71.63
0.25 92.00
60.00
1.00
213.2
8.00
0.06
0.50
0.60
1.5
71 1.00
Framingham
Framingham
Framingham Foxborough
Foxhorough
Fitchburg
Florida
Falmouth
Falmouth Falmouth
Falmouth
Falmouth Falmouth
Falniouth
Faimouth
Falmouth
Faimouth
Fall
Fall Fall
Fall
Fall Fall
Fairhaven
Fairhaven
Fairhaven Essex
Ervirig
Egremont
Essex Egremont
Egremont
Edgartown
Edgartown
Edgartown Edgartown
Edgartown
Easlon Easthampton
Easton
Easton
Eastharn
Easthampton E.
Eastham E.
g1as
Du.xhury
DunstaNe
Dracut
Dracut
Dover
Douglas
Dennis
MUNICIPALITY
Brookfield
Bridgewater
River
River River
River
River
River M.G.L.
—
AGENCY
DMH
DEM
DOE MMD
DOC DEM DMH
DEM DFW
DEM
DOE DFW
DEM
DEM
DFW DMH
DFW
DFW
DOE
DEM
DEM DEM
DFW
DEM
DFW
DEM
DFW
DEM
PAD DFW
DFW
DEM
PAB DEM DEM
DMH
DEM
DEM
DFW
DEM
DFW DFW
PAB
DFW
DEM DFW
DEM
DEM
DEM
DEM
DEM
PAD
PAB
c.
PROPERTY
58
Framnghm.
Mass.
F.
Cochituate
Foxborough Fitchburg
Florida Crane
Choice
Waguoit Quashnet Moonakis
Fisheries
State
Washburn Cranch
Acushnet Taunton
Crocker
Bristol
Cooks
Corrigan
Freetown/Fali
West
Salt
Ft.
Fire Jug
WarwkfErving
Broad Mt. South
Prospect
Katama
Edgartown South
Marthas
Borderland Northampton AI’i’ENDIX
UNKNOWN Hockomock
Manhan Conservation
Mary Rohhins
Podunk
Lowell/Dr
Blue
Myles Mascopp
Medfield
Douglas
Douglas Fire
Gilbert
Phoenix
End
Everret
Marsh
DCPO
Protection
REIMBURSABLE
For.
Tower
Corctn.
Island
Herring
Fish
Chase
Beach
Marsh
Beach
Community
Housing
Standish
State
Pond
WMA
Pond
Bay
Plains
Non—Game
Marsh
& River
Mental
State River
Lake
State
State
Hills
Sawmill
River
Vineyard
River &
Pond
Island
Charles
State
&
acutffyngshorough
St.
Parcels
Wldlf.fSndwch.
St.
Beach
Bch.
Lake
&
State
Fire
SITE
Forest
Lot
N.E.R.R.
Frontage Swamp
Rd
Wildlife
Institute
State Access
-
Land
CoIl. River
Rock
St.
State
AppalacianTrai
Access
Hospital
Access
College
Nat.
Forest
Forest
Access
D
Access
Access
Access
State
Park
State
Hockum
DCPO Salt
St.
Tower
Health
Water
Forest
WMA
Park
State
River
NAME
Forest
CoIl.
State
ery
Heritage
Res.
St.
Hospital
WMA
Marsh
Area
Pres.
Park
Forest
Forest
Forest
Center
Front
Res.
Forest
Rock
St.
Rd.
Forest
ACRES
4525.78
1615.20
1930.00
247.66
2515.00
652.66
248.22
133.59
1850.60
391.00
142.72
3766.21
55.50
75.70
22.03
90.00
594.43
11.62
784.47
18.00
338.1
22.43
29.96 279.61
157.52
40.00 98.60 185.29
38.83
55.6 48.44
0.69
18.35
44.48
9.62
0.48
2.20
2.98 0.41
28.68
1.32
7.00 0.34
0.17
6.62
0.05
5.74
1.18
1.30
0.20
13.6
4.00
1.7 5 API’1IYI)IX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
Framingharn DEM Callahan State Park 542.71 Franki in DEM Franklin Sate Forest 732.92 Freetown PAB Long Pond Access 1.00 Freetown DEM Freetown [FL Riv. St. Forest 3550,00 Freetown DFW Acushnet Sawmill WMA 230.51 Gardner DOC Gardner State Hospital 795.35 Gardner DMH_ ICFMR . i.oo Gardner DFW High Ridge WMA 282 Gardner DE!L_.. Westminster State Forest 80.5 Georgetown DFW Crane Pond WMA 427.51 Georgetown DEM Bald Pate Pond State Park 44.01 Georgetown DMH ICFMR . 1.00 Georgetown PAB Rock Pond Access 0.52 Georgetown DEM Georgetown/Rowley St. Forest 556.03 Gill PAB Barton’s Cove Conntct. R. Ace 4.20 Gloucester DOE U/Mass — Hodgekins Cove 6.98 Goshen DEM D.A.R. State Forest 1420.65 Gosnold DFW Penikese Island Widif. Sanct. 67.95 Grafion DMH ICFMR . 1.00 Grafton DFW Quinsigamond River Cor. WMA 59 Granby DEM Holyoke Range St ate Park 1361.42 Granville DEM Granville State Forest 1635 Grt.Barrington DEM Beartown[E.Mountain St.Forest 6910 Grt.Barrington DEM Fountain Pond State Park 3.84 Grt.Barrington DFW Housatonic River ACQ Prjct. 17.15 Grt.Barringlon DOE UMASS 4,49 Grt.Barrington DEM Appalachian Trail 28.32 Greenfield DMH Greenfield Mental Health Cen. 0.48 Groton DFW BertozziSguannacook WMA 140.08 Groton DEM J. Harry Rich St. For. 506 Groton DEM Fire Prtctn. Tower Lot 0.6 Groton DFW Badde Cook Boat Ramp 0.24 Groton DFW Lost Lake Boat Ramp 0.46 Groton DFW Ayer Game Farm 0.4 Groton DEM Hollis Branch 65.31 Grovel and DFW Crane Pond 1472.12 Hadley DEM Skinnerfi-lolyoke Range St. Rng 477.67 Hadley DOE University/Ma. 430 Hadley PAB Connecticut River Acce 1.5 Hadley DEM Holyoke Range State Park 4.6 Hadley DOE University/Ma. 131.6 Hadley DEM Destral—Fork River Rd so.side 8.4 Halifax PAB West Mon Deseit Pnd. Acce 4•3 Halifax DFW Peterson Swamp WMA 247.84 Hamilton PAB Chehacco Lake Boat Ramp 2.5 Hamilton DEM Bradley Palmer State Park 500 Hancock DFW E. Howe Forhush WIdlL Sanct. 418 Hancock DEM Pittsfield St. Forest 5725.2 Hancock DFW E._Howe_Forhush WIdIL Sanct. 194.63 Hancock DEM Goodrich/Farr Memorial Forest 109 Hanover PAB Indian Head River Access 2.71 Hanson DEM Fire Prtctn. Tower Lot 0.23 Hardwick DFW Not Identified 20.13 Hardwick DFW Mixed property 647.6 APPENDIX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
Harvard PAB Bear Hill Pond Access 1.6 Harvard DEM Fire Prtctn. Tower Lot 0,25 Harvard DFW Bolton Flats WMA 87.8 Harwich DEM Hawks Nest Pond St. Forest 226.75 Harwich DEM Cape Cod Trail (Bike Path) 3.7 Harwich DEM 104—W2, 105—C1—21 5.56 Harwich DFW Not Identified 9.36 Harwich DNR Not Identified 12.41 Harwich DNR Not Identified 29.5 Harwich DEM Olivers Pond 0.86 Hatfield PAB Connecticut River Access 5.7 Hatfield DEM Bash an APR 6 Haverhil! DMH Choice Housing 0.2 Hawley DEM Mohawk Trl./1-Iawley& SavoyFo 8000 Heath DEM H.O. Cook State Forest 744.4 Hingham DEM Boston Harbor Islnd. State Pk 7.97 Hingham DFW Back River Open Space 16.43 Hinsdale DFW Hinsdale Fits. WMA 1296.6 Hinsdale DEM Wonconah Falls State Park. 15 Hinsdale DEM Ashmere Lake State Park 311 Holden DFW Quinapoyet River Access 31.8 Holden DFW Still Water River Cor. 60.5 Holden DFW Wachusett Res. Watershed 29.5 Holden DFW Not Identified 146 Holden DFW Not Identified 139.75 Holland DFW 4A—2.12.2.13 249.45 Holliston PAB Winthrop Lake Boat Landing 1.25 Holyoke DEM Holyoke Heritage State Park 5.08 Holyoke SLI Old Soldiers Home 15.68 Hopedale DEM Upton State Forest 4.8 Ilopkington DEM Upton State Forest 3 18,7 Hopkington DEM Hopkington State Forest 36.5 Hopkington DEM Whitehall State Forest 264.5 Hopkington DEM Hopkington State Forest 796.2 Hopkington PAB North Pond Boat Ramp 0.18 Hopkington DEM Upton State Forest 42.32 Hubbardston DEM Huhhardston State Forest 1040.1 Hubhardston PAB Moose Horn Pond Boat Ramp 10 Hubhardston DEM Westminster State Park 108 Hubhardston DEM No. Worcester Rail Trail 13.1 Hubhardston DFW Not Identified 112.36 Hudson DEM Marlborough/Sudhury State For 109.79 Hull DEM Middle Brewster Island 13.9 Hull DEM Grt. Brewster Island 21.8 Hull DEM Eastern Green Island 4 Hull DEM Little Calf Island 0.85 Hull DEM Western Green Island 1.8 Hull DEM Outter Brewster Island 17.5 Hull DEM Calf Island 17.2 Huntington DEM Huntington State Forest 511 Huntington DEM C.M. Gardner State Park 36.7 Huntington DWF Chester WMA 1019 Ipswich DEM Willow Dale State Forest 2008.1 Ipswh DFW Salt Marsh Nature Preserve 124.95 APPENDIX D
M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPOSITENAME ACRES 73.24 Ijswich DEM — Plum Island State Park pswich DEM BradlcylPalmer State Park 6.2 142.16 Kingston DEM Kingston State Forest Lakeville DEM Massasoit State Park 8.6 90 Lakeville DM±L_ Taunton State Hospital Lakeville DPH Lakeville State Hospital 72 516.8 Lancaster DOC MA Crctn. Inst. — Shirley Lancaster DMH ICFMR 1 Lancaster PAB Fort Pond Access 0.61 1_ancaster DEM Lancaster State Forest 122.8 Lancaster DOE Fitchburg St. CoIL—Nature St 123.11 Lancaster DFW Bolton Fits. Wldlf. Mgt. Area 78.79 Lanesborough DEM Ptsfld. St. For. & Balance S 1420 Laneshorough DEM Mt. Greylock & Appalacian Tn 325.6 Lawrence DEM Lawrence Heritage St. Park 0.26 Lawrence DP__ Experimental Station 0.31 Lee PAB LaureH Lake Access 1.42 1753 Lee DEM October Mt/Beartown St.Forest 195.8 Lee DFW Housatonic River WMA 249.13 Lee DFW Hop Brook WMA 232.4 Lee DEM Beartown State Forest Leicester DFW Moose Hill WMA 96.47 Leicester DFW Hahitat—(Shannon) Moose Hill 15 Lenox DFW Housatonic Rv WMA 313.6 Lenox DEM October Mtn. & Fire Prtcn. Tw 819.31 Leominster DEM Leominster State Forest 1260.53 Leorninster PAB Whalom Lake Boat Ramp 0.06 Leorninster DEM Nashua River Watershed 146.89 32.7 Leverett DOE UMass — Leverett For. Land Leverett DEM Mt Tohy State Rsrvtn. 167 Lton DMH Metropolitan State Hospital 89.8 DEM Leydon State Forest 59.63 Lincoln DEM Walden Pond St. Rsrvin. 59.91 Lincoln MSP Bedford 195.1 Lowell DOE University Lowell 84.91 LoweU DEM L.owell/DracutiTyngshoro St. Forest 258.86 Lowell DEM Lowell Heritage Park 9.07 Ludlow DEM Ludlow State Forest 50 Ludlow DEM Red Bridge St. Park 124.54 Lunenhurg DEM Willard Brook Forest 131.43 Lynn DMH Choice Housing 0.13 Lynnfield MMD Camp Curtis Guild 323.7 Marlborough DEM Callahan State Park 51.2 Marlborough DEM Marlborough St. Forest 190.78 Marsh field DFW North River Cor.WMA 30 Marsh field DFW North River Marsh WMA 38 Mashpee PAB John’s Pond Access 0.5 Mashpee DFW UNKNOWN - DCPO 84.1 Mashpee DEM South Cape Beach 432 Mashpee DFW Great Hay Rd 78.77 Mashpee DFW Steeple Chase 26.04 Mashpee DFW UNKNOWN - DCPO 5.2 Mattapoiseti — DFW Ram Island Bird Sanctuary 2 Medfield DEM Medfield Charles River Rsrvtn 245.07
Newbury
New
New
New
New New
New
New
New Natick
Natick
Nantucket
Nantucket
Nantucket
Nab
Mnt.
Mnt. Mnt.
Mnt.
Mnt.
Montgomery
Montgomery
Monterey
Monterey
Monterey
Montague
Montague Montague
Montague
Montague
Montague
Montague
Montague
Montague
Monson
Monson
Monroe
Miliville
Millville
Milihury
Middleton
Middleton
Middleton
Middlefield
Middlefield Middleborough
Middleborough Middleborough
Middleborough
Middleborough
Middleborough
Merrimac
Mendon
Medfleld
MUNICIPALITY
ant
Sal
Marlborough
Braintree
Marlborough Bra
Braintree Ash
Bedford
Washington
Washington
Washington
Washington
Washington
em
intree
ford M.G.L.
—
AGENCY
DFW
DEM MMD
DEM
DEM DFW
DFW
DEM
DEM
DMH
DEM
DEM
DOE DFW
DEM
DEM
DEM
DEM
DEM
DEM
DFW
DEM
DEM
DFW
DFW
DFW
DPS DFW
DMH
DFW
DEM
DFW
DFW
DEM
DEM
DEM
PAB DEM
DEM DMH
DEM
DEM DEM
DEM
DFW
DMH
DEM
DMH
DFW DFW
PAB
DPH
PAB
PAB
c.
PROPERTY
58
Shutsbury/New
Crane
Sand
Cambel) State
Winniniusett Acushnet
Winnimusett Mt.
State
Fairground
Lake
Nantucket
UMass. Henry
Mt.
UNKNOWN Appalacian
Mt.
Mt.
Huntington
Grace
UNKNOWN
Beartown
Lake
Chestnut
Sawmill
Montague Chestnut
Montague Connecticut
Montague
Bitzer
Monson
Montague Brim
Monroe
Blackstone Singlet
Worcester
Harold
Danvers
Boxford Tispaguin AJ’I’ENDIX
Peru
Middlefield
Taunton
Rocky
Fire
Lakeville
Rocky E.
Lake
Medfield
Greylock
Washington
Everret
Wshntn.
Kent
isfield
DCPO
Police
Cochituate
REIMBURSABLE
Armory
field
Bell Protection
Pond
State
Cabot
A.
Attitash
State
ary
Gutter
Resch. Gutter
Falls
Parker
River
State
State
State Swift
Cedar
State
Rolon
Hill
Hill
State
&
Access
State State
State
& State
WMA State
State
WMA Boat
House
Co.
Trail
Pond
&
Academy
Forest
State
State
River
Fish
Sandisfield
&
Meadows SITE
WMA
State State
Lodge
River
Cookson State - —
—
Down
(Nazar)
(Lovejoy)
SalernfFedrtn. (44—5)
Forest
Hospital
Cent.
Forest
WMA
WMA
Bish
Hospital
WMA
Boat
State
Rail
L)
Speen Hospital
Swamp
State
Forest Forest
DCPO
Hospital
DCPO
State
Ramp
Tower
Hospitai
Forest
Forest
State
Access
Forest Hatchery
Forest
Wldlf.
State
Forest
Rcsvln.
Acce
Park
NAME
Bird
Trail
Bash
Falls Ramp
—
Forest
Forest
Park
St.
St.
MA
Park
Poldis
St.
Lot
Park
St.
Sanct.
Sanct.
St.
Forest
Forest
Fo
Forest
ACRES
1078.58
166.84
132.43
2945.04
763.9
113.73
284.88
28.96
681.09
2887
3051
926.5
3670
51.61
5610
321.9
249.32
1026
0.79
4827
2.07 148.4
219 9.85
17.1
416
20.5
39.3
2740
4.6
115
17.7
72.2
1766
0.73
99
40.2
24.6
43.9
640
21.7
4.9 5.85
320 36.4
6.36
400
67
3.1
10
1.5
8
2 6 ______
APPENDIX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
DFW Parker RNer WMA 7.2 Newbury 60 Newbury DFW Ryan.Sonia property State Park 434 ewhuryport DEM k1y Estate N 921.49 Norfolk DOC MCI — Cedar Junction DEM Bristol Blake State Park 139.08 Norfolk 72.3 Norfolk DMH Wrentham State Hospital 136.62 Norfolk DMH Pondville State Hospital 35.32 North Adams DEM Natural Bridge State Forest 900 North_Adams______DEM MtGreylock State Res. 89.12 North Adams DEM ppalcian Trail State Park 515.5 North Adams DEM Mt. State Forest yy 116.13 North Adams DOE North Adams St. College 32.4 —North Adams DEM Mohawk Trail State Park St. Forest 1995.68 North Andover DEM Harold Parker & Bed for — Clark 14.43 North Andover DEM Bureau Of Solid Waste Fish Hatch. 2 0.25 N. AtileboroUh DFW Former State State Fish Hatch. 1 13.25 N. Arilehorough DFW Former 37 Brook field DEM Sper State Forest N. 133.75 Brookfield DFW Mill River Frontage N. 40.6 N. Reading MMD Camp Curtis Guild 102 N. Reading DMH JohnT.BerryRsvtn.Ceflt. 232.4 N. Reading DEM Harold Parker State Forest 494.26 North ampton DMH Northampton State Hospital Northampton DFW SheDhard’s Island 15 Northampton DMH PorneroyTerrace 12 Northampton DEM Five College Trail 3.12 Northampton DEM çy—Old Water St 0.53 Northborough DMH Westboro State Hospital 293.11 Northborough DFW Westboro Field Trail Area 128.73 579.16 Northhridge DEM Blackstone River State Park Northhridge DEM Upton State Forest 245.94 Northhridge DFW E Kent Swift WMA 144.56 2311.5 North field DEM North field & Warwick State Forest Northfield DFW Pauchang Meadow 162 148.46 North field DFW Satans Kingdom WMA Norton DFW Hockomock Swamp 81.56 Norton DMH Paul Dever School 63.47 Norwell DEM Fire Protection Tower Lot 1.05 50.99 Oak Bluf DEM State Beach 1.72 Oak Bluf DMH Wareham Mental Health Center 783.64 Oakham DEM Oakham State Forest Oakhan DFW Not Identified 35 Oakharn DFW Lincoln Rd 212 Oakham DFW Not Identified 91 Orange DEM Orange & Warwick State Forest 737 p!je DEM Orange & Warwick State Forest 102.8 Orleans DFW Baker’s Pond Access 0.74 2606 Otis — DEM State Forests (6) ohs DFW Shaw Pond 0.72 16.87 - DEM UNKNOWN - DCPO O 87.07 Otis DFW UNKNOWN - DCPO 341.98 Otis DEM 11—104,105+5—(19—21).24 Oxford DFW Merrill Pond St. Resvtn. 1.5 40 Oxford DEM Douglas State Forest APJ’INI)IX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPOSITENAME ACRES
Palmer DFW Reed Fish Hatchery 301 Palmer DEM Red Bridge State Park 43 Paxton DEM Moore State Park 385.53 Paxton DFW Moose Hill WMA 281 Paxton DEM Moore State Park 40.83 Peabody DEM Solid Waste Disposal 11.25 Pelham DOE UMass. Forest Lands 1195.85 pperelI DFW Nissitissit River WMA 287.12 fppere1l DFW North Street (off) Peru DFW Peru WMA 2720 Peru DEM Middlefleld/Peru/Ashmere Forest 2840 Petersham DFW Popple & Phillipston WMA 797.1 Petersham DEM Petersh am & F.O.W.C. St. For. 477.2 Petersharn DFW Swift River Aguisitiori Prjct. 143 Petersham DFW Not Identified 142.98 Petersham DFW Quabbin Res — East Branch 70 Petersham DFW Not Identified 58.5 jIliston DFW Millers River WMA 27.9 Phi]Iipston DEM Huhhardston State Forest 69.8 Ph iiiipston DMH Walter E. Fern aid State For. 393.33 Phillipston DFW Phillipston/Popple Camp WMA 2352.96 jiston DEM No Worcester Rail Trail 10.8 Phillipston DFW UNKNOWN - DCPO 344 Phi]Iipston DFW_ UNKNOWN - DCPO 109.9 Phillipston DFW Not Identified 89 Phillipston DFW Watershed—Marini 26 Pittsfield DMH Berkshire Mental Health Cen. 81 Pittsfield DEM S. Mtn. & Pittsfield St. Forest 1679 Pittsfield DFW Western Regional Hdgrtrs. 1.3 Pittsfield DFW Housatonic River WMA . 205 Pittsfield DEM Pitt State Forest 100 Plainfield DEM Hawley & Savoy State Forests 1074 Plainfield DEM Hawley State Forest 44 Plainfield DEM Deer Hill State Res. 115 Plainviiie DEM Wrentham State Forest 52.75 Plainvile DEM Solid Waste Disposal 16.77 Plymouth DEM Myle Standish State Forest 12000 Plymouth DFW Big Sandy Pond Access 0.22 Plymouth PAB Long Pond Access 1.73 Plymouth BOR Mass Maritime Acad. 3.8 Plymouth DFW Sly Pond Habitat 192 Plymouth DEM 17+ 18 55.52 Plymouth DFW Not Identified 18.22 Plymouth DFW Grassy Pond R!E 8.5 Princeton DEM Wachusett Mtn. St. Revtn. 1614.24 Princeton DEM Leominster State Forest 1376.24 Princeton DFW Susan B. Minns Widif. Sanct. 139.9 Princeton DFW UNKNOWN - DCPO 40 Provincetown DFW Clapps Pond Acce 68.35 Quincy DEM B.H.I.S.P. (Racoon Island) 3 Quincy DMH Quincy Mental Health Center 9.11 Ryanham DEM State Forest — Locust St. 16.25 Ryanham DFW Hockomock Swamp WMA 92.56 Ryanham PAB Taunton River Access RT # 44 1.35 A1’PENI)IX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
Reading MMD Camp Curtis Gud 282 . Rehoboth DEM Long Hill Fire Tower 0.98 Rehohoth DEM Rehoboth St. Forest — Palmer Rv 13 Rehoboth DEM Rehohoth St. Forest — Grt. Mead 138 Richmond PAB Richmond Pond Access 0.6 Richmond DFW Richmond WMA 229 Rochester DEM Bog Lands 70.5 Rockport DEM Halibut Point State Park 47.91 port DFW Milk Island Bird Sanctuary 29 Rockport DEM Halibut Point State Park 0.77 Rowe DEM Rowe State Park 255.44 Rowley DEM Georgetown/RowleyState Forest 408.5 Rowley DFW Parker Riv. WMA 513.45 Royalston DFW Lawrence Brook Acg. 247 yjston DFW Birch Hill & Millers Riv. WMA 3117.7 2Royalston DMH Waiter E. Fernald St. School 35.15 Royalston DEM Royalston Cutter Riv. St. Prk 845.57 Royalston DEM UNKNOWN DCPO 217 Russell DMH ICFMR 1 Rutland DEM Oakham State Forest 224.25 Rutland DEM Rutland State Forest 48.58 Rutland DFW Barre Falls WMA 80 Rutland PAB Ware River Boat Ramp 0.5 Rutland DFW UNKNOWN - DCPO 198.17 Rutland DFW Ware River Watershed 122.8 Rutland DFW Ware Rv Water Supply 128 Salem DOE Salem State College 33.26 Salisbury DFW Carr & Ram Islnds. Bird Sanct 88 Salisbury DEM Salisbury Beach St. Res. 347.44 Salisbury DFW Various Salt Marsh Lots 98 Salisbury DMH Choice Housing 0.59 Sandisfield DEM Sandisfleld State Forest 4559 Sandwich DEM Shawme Crowell State Forest 429.7 Sandwich MMD Camp Edwards 8275 Sandwich DEM Various Named Lots 179.1 Sandwich DFW Fish Hatchery& Misc. Lots 211 Saugus DMH ICFMR i Saugus DMH Choice Housing 0.17 Savoy DFW Savoy Mt.fMohawk Tr.& Windsor 11902 Savoy DFW SavoyWMA 460 Sharon DEM Borderland State Park 943.13 Sharon DEM Borderland State Park 16.2 Sheffield DEM East Mtn. & Mt Everret St. Re 188 Shelburne DEM Wilcox Hollow State Park 25.7 Shelburne DEM Shelburne State Forest 49 Sherborn DOC MCI — Frarningham 30.24 Shirley DOC MCI — Shirley 329.28 Shirley DFW BertozziiSguannacook Rw. WMA 276.8 Shirley DFW UKNOWN - DCPO 31 Shrewsbury PAB Flint Pond Access 6.62 Shrewshury PAB Lake Quinsigamond Access 6.85 Shrewshury DMH Irving Glavin Reg. Cen. 124.09 Shutesbury DEM Shuteshury & New Salem St. Forest 713.4 Shutesbury DOE UMass (Forests) 3.14
Toll
Tewkshury
Tisbury
Tewksbury
Tcwkshury
Templeton
Templeton
Tewkshury
Templeton
Templeton Templeton
Taunton
Taunton
Taunton
Taunton
Taunton
Swampscott
Sutton
Sutton
Sutton
Sutton
Sutton
Sutton Sunderland
Sunderland
Sunderland
Sunderland
Sunderland
Sunderland
Sudhury Sturbridge
Sud
Sturbridge
Sturbridge
Sturbridge
Sturbridge
Sturbridge
Sturbridge
Sturbridge
Stow
Sterling
Stockhridge
Springfield
Springfield
Spencer
Spencer
Southwick
Spencer Southwick
Southborough
Southhridge
Southampton
Somerset
South
MUNICIPAUTY
and
bury
Hadley
M.G.L.
AGENCY
DEM DMH
DEM
DEM DMH
DFW
DEM
DEM
DEM DFW
DMH
DPH DEM DMH
DMH
PAB
DFW
DEM
DEM
DFW
DEM
PAB DEM
DFW
DFW
DEM
DEM
DFW
DFW
DOE DFW
PAB DEM
DFW
DFW
DEM
DEM
DMH
DFW DMH
DEM
DFW
DFW
DEM
PAB
PAB
PAB
DFW
DEM
DEM
DFW
PAB
PAB
PAB
c.
PROPERTY
58
Toll
State Tewkshury
Marthas
ICFMR Templeton
Long
Walter
Birch
No
Otter
Taunton
Sabbatia
Hockomock
Massasoit
Paul
Choice
Lacky
Purgatory
Sutton
Sutton
Purgatory/Sutton
Not
Manchuang Scenic
Sunderland
Green
UMas.s
Sudhury
Mt.
Not
Sturbridge
Pantry
Quaboag
Hillman—Bushncll
Wclls
Alum
Leadmine Alum
Marlborough/Sudhury
26—3 Joseph
Leontinster Springfield
APPENDIX
UNKNOWN Spencer
Moose
Congomond
Middle
Sturbridge
Callahan
Peguot
Holyoke
Brayton
Worcester
and/Or
Tohy
Identified
A.
Forest
Identified
DCPO
Pond
REIMBURSABLE Hill
River
Pond
Fernald
Pond
Pond
State Swamp
State
River:
State
Housing
Brook
Dever Vinyard
—
Hill
P.
State
Lake
Pond
Pond
River
State
WMA
State
State Point
Chasm
WMA
anville
Mt.
RanEe
State
State
State
Access
Gentile
Pond
State WMA
—
Swamp
WMA
State
WMA
Pond
Ment.
Forest
Fish Boat
Island
WMA
SITE
Park
Hussey
Rail
State
Pond
Pinnacle Access
WMA
Tohy Hospital
—
Access
Access
State
Access
Forest
Park
Reservation
Marsh
D
Hospital
State Forest
Park
Forest Island
State
DCPO
State
State
Reservation
Hatchery
Fish
Ramp
Access
TraIl
School
Health
NAME
W.M.A. School
Rd
Access
State
School
Forest
Htchry.
Fores
WMA
Forest
St.
Park
St.
Forest
For.
Cen.
ACRES
646.61
694.66
1613.5
590.46
13.04
437.8
405.32
340.68
11.25
52.54
3255
157.2 1521.3
26.21
1627
215.9
11.75
46.41
1080
8.25
43.49
15.84
726.2
87.17
607.81
0.11
1.93 25.4
93.16
75.36
66.96
863
888.5
0.8
25.5
0.34
0.75
0.81
180
8.94
256
697
1.41
0.44
8.33
370
1
94
20
2.5
1.5
2.2
44 10 A1’J’LNI)IX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES Ipffleld DEM Willowda]e State Forest 144 pfield DEM Bradley Palmer State Forest 236 Townsend DFW BertozzilSgannacoock W.M.A. 269 Townsend DEM Squannacoock Res. St. Park 324.48 Townsend DEM Townsend State Forest 3112.3 Townsend DEM Willard Brook State Forest 1582.7 Townsend DFW Bertozzi/Sqannacoock W.M.A. 16.13 Townsend DEM Townsend State Forest 21 Townsend DFW Squannacook River WMA 29 ygshorough DFW Flints Pond Area 81.97 Tyngshorough DEM Lowefl/Dracut iTyngsborough S 184.49 ygshorough DFW Great Blue Heron Rookery WMA 120 gshorough DEP Land Fill 22.76 Tyringham DEM Beartown State Forest 456.7 gharn DFW Hop Brook Land 39.1 Upton DEM Upton State Forest 2035.45 Uxhridge DEM Blackstone River State Park 260.15 Uxbridge DFW E. Kent Swift WMA 70.5 Uxbridgc DEM Blackstone Heritage State Prk 34.63 Uxbridge DEM Capron Park 0.5 Uxbridge DEM Blackstone River State Park 69.38 Uxbridge DFW Lacky Pond WMA 125.48 Wakefield MMD Camp Curtis Guild 22.83 Wales DEM Brim field State Forest 1309.4 Wales DFW Mt. Pisgah WMA 201.41 Walpole DOC MCI — Cedar Junction 149.68 Walpole DMH Pondville State Hospital 63.12 Waltham DOE UMass Agrctl. Exprmntl. Statn 58.77 Waltham DMH Walter E. Fernald St. School 195.29 Ware DFW Swift River WMA 370.75 Ware DFW UNKNOWN - DCPO 13.25 Wareham DOE UMass Cranberry Bog Expm. Sta 23.84 Wareham DMH Warehani Mental Health Center 9.3 Warren DFW Quaboag WMA 3.88 Warwick DEM Warwick/Erving State Forests 10227 Warwick DEM Aiexander Lot 810.1 Warwick DEM Warwick State Forest 2.3 Washington DEM October Mtn. State Forest 11377 Wa)land DEM Lake Cochituate State Park 49.7 Webster PAB Webster Lake Access 1.74 Well fleet DEM Fire Protection Tower Lot 0.22 Wendell DEM Wendell State Forest 7335.5 Wendell DFW 411—2.409—83.410—16 59.12 Wendell DEM Wendell/Orange State Forest 14 Wenham DMH Choice Housing 0.79 W. Bridgewater DFW West Meadows/Hockoniock WMA 1265.7 W. Brookfield DFW Quaboag WMA 353.36 W. Brookfield DEM West Brookfield State Forest 133.5 W. Brookfield DEM Fire Protection Tower Lot 1.4 W. Brookfield DFW Quaboag River Aguisition Prjt 35.68 West Newbury PAB Merrimac River Boat Ramp 0.5 West Newbury DFW Crane Pond WMA 418.4 West Stockbridge DFW Maple Hill NonGame Area 84 West Tisbury DEM Fire Protection Tower Lot 1.5 AI’l’L MDIX D M.G.L. c. 58 REIMBURSABLE PROPERTY
MUNICIPALITY AGENCY DCPO SITE NAME ACRES
West Tishury DEM Marthas Vineyard State Forest 2470 Westborough DFW Westborough Field Trial Area 312 Wcstborough DEM Cedar Swamp & Flanders Rd. Lo 20.25 Westborough DMH Westborough State Hospital 780 Westhorough DMH ICFMR 1 Westfield DOE Westfield State College 226 Westfield DMH ICFMR 2 Westfield DPH Western Mass. Hospital 185 Westfield DYS llamden Cnty. Detention Cen. 6.1 Westfield DEM John Robinson State Park 37 Westfield DEM Peguot Ponds State Park 43 Westfield DEM Hampton Pond & Vestfield Rive 0.23 Westfield — DFW Westfield River Acg. ojecL 67.1 Westfield DFW Grace Robinson WIdIf. Sanct. 3.6 Westfield DFW Drake Mt. R&E Species 185 West ford DFW Forge Pond Access 3.11 Westminster DEM Westminster State Forest 377 Westminster DEM Leoniinster State Forest 644 Westminster DEM Mt Wauchuseti St. Res. 605 Westminster DMH Gardner State Hosp. Lnds. 1177.5 Westminster DFW High Ridie WMA 160 Westminster DEM UNKNOVN DCPO 90 Westport DEM liorseneck Beach State Res. 453.98 Westport DOE S.M.U. — Marine Biology Study 10.06 Weyrnouth DEM Bost. Harh. Islnd. — Sheep Is 2 Weymouth DEM Webb State Park 19.15 Weymouth DEM Bost. Harh. lslnd. — Grapr Is 50 Wilhraham DFW Wilhraham St. Game Farm 144 Wilhraham DEM Red Bridge State Park 56 Williamsburg DMH Northampton State Park 30 Williamsburg DEM Conway State Forest 49 Williamsburg DFW UNKNOWN — DCPO 89.65 Williamsiown DEM Taconic & Mt. Greylock 4235 Williamsiown DEM Taconic & Mt. Greylock 105.38 Williamsiown DFW Green River Acce 13.79 Williarustown DEM plus 203—1 525 Wilmington DMH John Berry Rehab. Center 3.5 Winchendon DFW Birch Hill WMA 1112.41 Winchendon DEM Otter River State Park 356.95 Winchendon PAB Lake Monomonack Access 2.3 Winchendon DEM Winchendon State Forest 174.5 Windsor DFW Moran Wild Mgmt Area 290 Windsor DEM Windsor State Forest 66 Windsor PAB Windsor Pond Access 0.84 Windsor DEM Waconah Falls State Park 14.37 Windsor DFW Eugene Moran WMA 1365 Windsor DEM Windsor State Forest 1508 Windsor DFW Savoy&_Peru_W.M.A. 101 Windsor DFW Stafford Hill WMA 20.1 Windsor DFW Peru WMA 284 Windsor DFW Not Identified 43.6 Worcester DYS Worcester County Detntn. Cent 12.6 Worcester DEM Lk. Quinsigamond Regatta S.P. 4 Worcester DEM Blackstone River State Park 6.36 TOTAL NUMBER Worcester Worthington Worthington MUNICIPALITY Wrentham Worth Worthington Worcester Wrentham Worcester Wrcnthani Wrentham Worthington ington ACRES OF PARCELS
M.G.L. AGENCY DMH DMH DEM DFW DEM DFW DEM DFW DFW DEM DOE DOE
c.
PROPERTY
58 APJ’ENDIX Foxhoro Fox Franklin Wrentharn Wrentham Hiram Peru Westfield Canada Worcester UMass Worccstcr DCPO
REIMBURSABLE Den & Fox Med. Worthington Hill State State WMA River State State State State WMA SITE WMA Schod Forest I) Forest Aguisition Hospital College Forest Hospital NAME State Pks. Pr — ACRES 356,747 865.71 558.58 141.76 143.14 191.5 57.11 1076 82.1 768 529 200 349 130 _
Cl)
C
CD
:1 REIMBURSEMENT FOR LOSS OF TAXES ON LAND USED FOR PUBLIC INSTITUTIONS, ETC. 13. Valuation of certain state and county lands In nineteen hundred and seventy-five and every fifth year thereafter, the commissioner shall, on or before June first, determine as of January first the fair cash value as hereinafter provided of all land in every town owned by the commonwealthand used for the purposes of a fish hatchery, game preserve or wild life sanctuary, a state military camp ground, the Soldiers’ Home in Massachusetts, the Soldiers’ Home in Holyoke, a state forest, the University of Massachusetts, or a public institution under the department of correction, the department of education, the department of mental health, the department of mental retardation, the department of public health, the department of public welfare, or the department of youth services, land owned by the commonwealth known as the Wachusett Mountain State Reservation and the Mount Greylock State Reservation, and of all land owned by the commonwealth and under the care and control of the department of environmental management and used for recreational or conservation purposes; and of all land held by the county commissioners for hospital purposes under sections seventy-eight to ninety, inclusive, of chapter one hundred and eleven; and of all land held by the department of environmental protection for use as a solid waste disposal facility under sections eighteen through twenty four, inclusive,of chapter sixteen; and of any land acquired by the low-levelradioactivewaste management board pursuant to paragraph (g) of section twenty-three of chapter one hundred and eleven H. As used In this section, “land” shall not include buildings, structures, improvements or other things erected thereon or affixed thereto. The determination of value made under this section shall be in such detail as to lots, subdivisions or acreage as the commissioner may deem necessary. To assist in making such determination the commissioner may require oral or written information from any officer or agent of the commonwealth or of any county or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as he may indicate,within fifteen days after being so requested by him. No reimbursements hereunder on account of lands owned by the commonwealthand under the care and control of the department of environmental management and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund.
Amendedby St..1933,c. 254, 20; St.1945, c. 564; SL1953,c. 654, 9; St.1955,C. 467; StJ956, C. 701, 1; St.1960, c. 593, 1; St.1969,c. 834,* 3; St.1969,c. 838,* 9; St..1971,c. 984,11; St.1974,c. 492, * 6; St.1975,c. 706, H 108, 109; St.1978, e. 514, *1 43, 44; St.1986,c. 599,118; St.1987, c. 549, 2; SL1987, c. 584, * 15A St.1990, c. 177, I 131. Historical and Statutory Notes 1990Legislation eral Laws shall not be applicablefor the period StJ990, c. 150, 1131, approved Aug. 1, 1990, between July first, nineteen hundred and ninety and by * 383 made effective as of July 1, 1990, and June thirtieth, nineteen hundredand ninety- provides: one.” “The provisions of sections thirteen, fourteen, StJ99O, c. 177, I 131, an emergency act, ap fifteen, fifteen A, sixteen, seventeen, seventeen A proved Aug. 7, 1990,in the first paragraph, substi and seventeen B of chapter fifty-eight of the Gen tuted “protection”for“qualityengineering”.
Notes of Decisions 1. In general wich v. Commissioner of Revenue (1989) 540 Board of Assessorsof Sandwich v. Commission N.E.2d 672, 405Mass.307. er of Revenue (1984) 472 N.E.2d 658, 393 Mass. In disputeregardingCommissionerof Revenue’s 580 [main volume] appeal after remand540N.E.2d methodology for valuing state-owned lands, evi 672,405Mass. 307. dence of Commissioner’slater methodologyfor 3. Method or determination of valuation such valuationwas properly admittedas relevant Board of Assessorsof Sandwichv. Commission to validity of methodologyat issue. Board of er of Revenue (1984)472 N.E.2d 658, 393 Mass. Assessors of Sandwichv. Commissionerof Reve 580[mainvolume]appealafter remand540N.E2d nue (1989)540 N.E.2d 672,405Mass.307. 672,405Mass.307. In dispute regardingCommissionerof Revenue’s That Commissionerof Revenue’sguidelines for methodology for valuing state-owned lands, evi his appraisers describingmethodologyfor valuing dence of previousvaluationswas relevant to deter state-ownedlands were oral rather than written mine propriety of Commissioner’spresent method was not sufficientas a basis to invalidateComrnis ology. Board of Assessors of Sandwichv. Com sioner’s methodology. Board of Assessors of missioner of Revenue (1989) 540 N.E.2d 672,405 Sandwichv. Commissionerof Revenue (1989)540 Mass.307. N.E.2d 672,405Mass. 307. In disputeregarding Commissionerof Revenue’s In disputeregarding Commissionerof Revenue’s methodologyfor valuingstate-owned lands,Appel methodology for valuing state-owned lands, de late TaxBoard’sdeterminationof lands’value was creased value of certain tract in the face of an supported by substantial evidenceincludingtesti appreciationof over 40%for other land locatedin monyandaccompanyingdocumentsfrom Commis same town did not render decreased valuation sioner’sownstaff andfromqualifiedappraisers for arbitrary on its face. Board of Assessors of Sand- both parties. Board of Assessors of Sandwichv. Commissionerof Revenue (1989)540 N.E.2d 672, determinationof whethermethodof valuationem 405 Mass.307. ployed by Commissionerthroughout state com In disputeregardingCommissionerof Revenue’s pliedwith this sectionrequIringvaluationof slate- methodologyfor valuingstate-ownedlands, Appel owned lands and whether that method produced late Tax Board’sdetermination that Commission valuesreasonably approximateto fair cash value er’s statewide methodologywas not properly im before Board reached issue of whether Comrnis plemented In town at issue was supported by sioner compliedwith that methodin the particular substantial evidence,Includingadmissionsof Com town at issue. Board of Assessorsof Sandwichv. missioner’sappraiser that he did not followmeth Commissionerof Revenue (1989)540N.E2d 672, odology established by Commissioner. Board of 405Mass.307. Assessors of Sandwichv. Commissionerof Reve nue (1989)540N.E.2d 672,405Mass.307. 4. Oral or written information Appellate Tax Board improperly determined Board of Assessorsof Sandwichv. Commission that Commissionerof Revenue’smethodologyfor er of Revenue (1984)472 N.E.2d 658, 393 Mass. valuing state-ownedlands.wasarbitrary and capri 580[mainvolume]appealafter remand540N.E2d cious; Board was required to make independent 672,405Mass.307.
14. Notice to assessors; hearings The commissioner, not later than June tenth of each year in which he makes such determination, shall notify the assessors of each town where the commonwealthowns, or the county commissioners hold, land for the purposes named in the preceding section, of his determination of the value of such land in such town. A board of assessors aggrieved by a determination of the value of any land as valued under sections thirteen or fifteen may make a written application for a correction thereof to the appellate tax board within thirty days after the date of notice, setting forth the grounds for such application for correction. Not later than August fifth following,said board shall, upon the basis of such application or after giving such assessors a hearing, as the board may determine, make a finding whether the commissioner acted in accordance with section thirteen. If the board finds that the commissionerfailed so to act, it shall thereupon make a determination of value in accordance with section thirteen and 8hafl notify said board of assessors and the commissioner of its determination, and its decision 8haU be conclusive.
Amended by St.1939,c. 451, * 15; St.1953, c. 654, 110; StJ974, c. 492, I 6; St.1978,c. 514, 1 45; StJ981, c. 506. Historical and Statutory Notes
1990Legislation and seventeenB of chapter fifty-eightof the Gen for SL1990,c. 150,1131, approved Aug. 1 99( eral Lawsshall not be applicable the period and by I 383 made effectiveas of July 1, 1990, betweenJuly first, nineteen hundred and ninety provides: and June thirtieth, nineteenhundred and ninety- “The provisionsof sectionsthirteen, fourteen, one.” fifteen,fifteenA, sixteen, seventeen,seventeenA
* 15. Effect of determination; newly acquired land; state forests The valuation determined under sections thirteen and fourteen shall be in effect for the purposes of sections seventeen and seventeen A during the year in which such valuation is made and the four succeeding years, and until another valuation is made under said sections thirteen and fourteen, except that whenever land is acquired by the commonwealthor by county commissioners for the purposes set forth in section thirteen the commissionershall adopt the assessed valuation of said land made in the year last preceding such acquisition, and such assessed valuation shall be the valuation of the land for the purposes of said sections seventeen and seventeen A, until a new valuation is made by the commissioneror by the appellate tax board under said section thirteen or fourteen; provided, that as to land used for a state forest such assessed valuation shall be reduced by deducting therefrom the value of all forest products removed from such land between January first on which it was last assessed and January first in the year for which the reimbursement is to be made, the amount thereof to be certified annually before February first to the commissioner by the director of the division of forests and parks in the department of environmental management.
Amended by St.1933,c. 254, * 21; St.1941,c. 490, *14; St.1953,c. 654, * 11; SL175, c. 706,1110; St.1978,c. 514,1 46. and provides:
1990 fifteen, * time wealth owned preserve under determination Added under
and provides:
fifteen, 1990
treasurer * towns named
and provides: 1990 fifteen,
* in part preceding in
and provides: 1990 fifteen,
St.1990, The
The Notwithstanding SL1990,
15A.
SL1990,
In “The
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StJ99O,
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fifteen.
under
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in provisions of fifteen
provisions §
fifteen
Annual its
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Rate
383
or
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383
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150,
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and
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the ‘U C Ft CHAPTER 11, SECTION 6B
DIVISION OF LOCAL MANDATES; POWERS AND DUTIES
The division of local mandates, as provided for in section six of this chapter, shall have the responsibility of determining to the best of its ability and in a timely manner the estimated and actual financial effects on each city and town of laws, and rules and regulations of administrative agencies of the commonwealth either proposed or in effect, as required under section twenty-seven C of chapter twenty—nine of the General Laws. The division shall have the power to require the chief officer of any appropriate administrative agency of the commonwealth to supply in a timely manner any information determined by the division to be necessary in the determination of local financial effects under said section twenty-seven C. The chief officer shall convey the requested information to the division with a signed statement to the effect that the information is accurate and complete to the best of his ability. The division when requested under the provisions of subsections (d) and (f) of said section twenty-seven C, shall update its determination of financial effects based on either actual cost figures or improved estimates or both. The division shall review every five years those laws and administrative regulations which have a significant financial impact upon cities or towns. For the purposes of this section “Significant financial impact” is defined as requiring municipalities to expand existing services, employ additional personnel, or increase local expenditures. Said division shall determine the costs and benefits of each such law and regulation, and submit a report to the general court of each session together with its recommendation, if any, for the continuation, modification or elimination of such law or regulation.