Brief Explainer

• Westford is facing a structural deficit, which means recurring expenses are increasing faster than recurring revenue.

• Westford relies on property tax revenue -- 76% of our General Fund. Of that portion, 89% is from residential (with 6% commercial; 4% industrial; 1% personal property). The total property tax amount can only grow 2.5% each year by state law. 

• State aid makes up 17% of the General Fund, but has only increased 1.3% over ten years.

• A "Proposition 2 1/2 Override" is a tool communities can use to reset, or right-size the tax level to fund recurring costs that are likely to continue in the future. It is a voter-approved, permanent property tax increase.

• To pass an override, two (2) majority votes of approval are needed -- both at Town Meeting (4/27 at 9AM at Westford Academy) and Town Election (5/7). 

• Cost increases would result in a $4.2M deficit in FY25, an additional $3.9M deficit in FY26 and a further $1.9M deficit in FY27. 

• Several of the increases are multi-year contracts that were renewed during a period of high inflation after having been locked in at lower rates (utilities, solid waste, school buses).

• Teacher salaries were below comparable districts by 3.2-4.2% and were adjusted to average.

• Recent health insurance utilization (employees/retirees) has been 2-3X higher than expected.

*SAME == Town and school officials have committed to making $2.9M of reductions over the next few years to help lower the impact to taxpayers.  ($1.1M in FY25, $700k in FY26, $1.1M in FY27)

• This override will help preserve the valuable services that Westford residents have come to depend on -- class sizes, instructional supports for all types of learners and public safety.

• $4.2M of the override would balance FY25's deficit. The remaining $2.6M would be put into a Stabilization Fund, to be used to gradually address FY26-FY28, giving time for cost efficiencies and new revenue to be realized.

• This strategy would also require ~$1.8M in further town/school reductions in FY26 and FY27.

• With NO OVERRIDE, there will be painful cuts to staff and services in FY25 (July 2024):

  • • Town Depts: Reduce 2 Police Officers, 2 Firefighters,  1 Dispatcher and 1 Dept of Public Works Equipment Operator with response delays and less coverage. Reduce Sustainability Coordinator. Reduction in open hours for the JVF Library. 

    • Westford Public Schools: Replace all elementary and middle school Math and Reading Interventionists (30 FTE) with six academic coaches with less caseload and larger group size. Reduce 3 elementary Literacy Specialists and 2 middle school Reading teachers. Reduce 11.4 FTE at Westford Academy causing larger class sizes, fewer electives and AP courses. Reduce 4 elementary classroom teachers increasing class sizes.

• With NO OVERRIDE, the projected additional deficits in FY26 ($3.9M) and FY27 ($1.9M) will result in deep cuts to student-facing and public safety positions.  

  • • Town Depts: Further reductions could include 20 public safety positions. Delayed roadway maintenance and storm responses. Very limited hours at Senior Center and JVF Library.  A cumulative 3-year reduction of $3M, which is the equivalent of 44 town employees (using an average salary of $70,000.

    • Westford Public Schools: Elementary class sizes could average 27-30 students. Middle/high school class sizes could be 30+ with reductions in AP and Honor courses, performing arts ensembles and world language options. A cumulative 3-year reduction of $7M, which is the equivalent of 102 school employees (using an average salary of $70,000).

• No one takes property tax increases lightly and we know this will be a lot to ask of our community.  There will be an added burden on all if this does not pass. Services we now expect and receive will require fees or no longer be available to all if the Override fails.

• Find more detailed information including a Property Tax Calculator using your address: https://westfordma.gov/1625/Budgets

• The Town Assessors Dept can help navigate the tax exemption programs available to residents. https://www.westfordma.gov/DocumentCenter/View/12026/Summary-of-Programs