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General Fund: revenue vs. expenses

FY15–FY24 are ACFR actuals. FY25–FY27 from the January 2026 State of the Town. FY28–FY30 are illustrative projections. Use the tabs to compare override scenarios.

Base revenue
Free cash drawn
Tier 1 override
Tier 2 override
Tier 3 override
Total expenditures
$60M $80M $100M $120M $140M FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30 ACFR actuals FinCom 2019: “unsustainable” $140M expenses projected $8.5M gap $18M gap projected with Tier 1 override $10M gap projected with Tier 2 override $7M gap projected with Tier 3 override gap closed $4M gap

Without override revenue, the gap between projected expenses and available revenue (base plus free cash) grows from $8.5M in FY27 to roughly $18M by FY30. Each bar is base revenue (green) plus free cash appropriated (brass). The expense line shows projected total expenditures. FY28–FY30 assume 3% annual revenue growth and 5% annual expense growth.

Tier 1 ($9M) phases in over three years: $1.3M in FY27, $6.3M cumulative by FY28, fully drawn ($9M) by FY29. At full phase-in the override covers $9M of the projected gap, but expenses grow faster than the fixed override amount, leaving roughly $10M uncovered by FY30. Override draw schedule from override_draws_schedule.csv.

Tier 2 ($12M) phases in over three years: $2.8M in FY27, $8.7M cumulative by FY28, fully drawn ($12M) by FY29. The gap narrows to roughly $3M in FY29 but reopens to roughly $7M by FY30 as expenses continue to outpace the fixed override levy.

Tier 3 ($15M) phases in over three years: $4.3M in FY27, $10.5M cumulative by FY28, fully drawn ($15M) by FY29. The gap briefly closes in FY29, but reopens to roughly $4M by FY30 as expenses outpace the fixed override levy.

FY15–FY24: ACFR Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund. Persisted in data/general_fund_budgetary_FY15-24.csv.

FY25–FY27: Town Administrator's State of the Town presentation (January 2026), adjusted to include excluded debt service for consistency with ACFR totals.

FY28–FY30 are illustrative projections, not forecasts. Base revenue grows at 3% annually (Prop 2.5 levy limit plus estimated new growth). Expenses grow at 5% annually (near the FY22–FY27 average). Free cash held at $5M/yr. Override phase-in uses the draw schedule from the ballot questions (override_draws_schedule.csv). After full phase-in, the override levy stays flat while expenses continue growing.