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Recommendations of the Finance Committee for Annual Town Meeting
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Source page 1
Recommendations of the Finance Committee
to the Voters of Canton, Massachusetts
2025
TOWN OF CANTON
ANNUAL TOWN MEETING
MONDAY, MAY 12, 2025 at 7:00 p.m.
Informational Virtual Meeting on May 7, 2025, at 7 p.m.
See Page 4 for details.
Morse Auditorium
Canton High School
900 Washington Street, Canton, MA
Study this report and come to Annual Town Meeting.
Bring this report with you.
_________________________________________________________
YOUR VOTE at Town Meeting is important
$154.2 million will be considered for
because it establishes the priorities for our schools,
appropriation by Canton Town Meeting
public works, public safety, town government and
Voters for Next Year’s expenditures.
future direction for our environment.
The Town, upon request, will endeavor, to the
greatest extent possible, to make available any
and all visual and audio devices and assistance for
the disabled. For more information, please call
781-821-5000.Source page 2
ANNUAL TOWN MEETING – MAY 12, 2025
TABLE OF CONTENTS
Page #
Finance Committee Report ……………………………………………………….……… 5
Annual Town Meeting - Charts and Exhibits
Figure 1 – Historical Comparative Summary of Expense Growth
FY15-FY25 ……………………………………………………………………... 12
Figure 2 – Reserve Accounts & Bond Rating Agency Expectation ……….…… 13
Additional Sources of Funds ..……..……………………………………………………… 16
Town Finance Terminology …………………………………………………………………. 24
A Guide to Participating at Town Meeting …………………………………………….. 25
Note to All Voters Concerning Town Meeting Procedures ……………………….. 26
Summary of Revenue and Expenditures ……………………………………………….. 27
Revolving Funds ………………………………………………………………………………… 34
Vote to Transfer Available Funds ……………………………………………………….. 135
Operating Budget by Voting Category FY 2026 ……………………………………… 138
Operating Budget by Department – Detail FY 2026 …………..…………………… 140
Five-Year Municipal Capital Plan for FY 2026-2030 (includes self-supporting) 148
Five-Year School Committee Capital Plan for FY 2026-2030 …………………… 150
Annual Town Meeting Articles
Art. Page #
1 Elect a Moderator …………………………………………………………………………. 28
2 Adopt Rules to Govern Town Meeting …………………………………………………… 28
3 Hear Reports of Committees Appointed at Prior Town Meetings ……………… 30
4 Act on “Consent Agenda” ……………………………………………………………………. 31
5 Collective Bargaining Agreements under the Select Board ……………..……… 32
6 Personal Service Contracts under the Select Board ………………………….….. 32
7 Pay Bills of Prior Fiscal Year ……………………………………………………………….. 33
8 Adjust Fiscal 2025 Accounts ……………………………………………………………. 33
9 Authorize Certain Revolving Funds ……………………………………………………… 34
10 Insurance Proceeds ………………………………………………………………………..… 35
11 Accept General or Session Laws Enacted by the General Court ……………….. 35
12 Appropriation to Supplement the Commonwealth’s Chapter 90 Program …. 36
13 “Omnibus” Capital Outlay Program ……………………………………………………… 37
th of July Community Celebration …….
14 Approval of Funding for the Annual 4 66
15 Recommendations of the Community Preservation Committee ………..…….. 67
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ANNUAL TOWN MEETING – MAY 12, 2025
Annual Town Meeting Articles (cont’d.)
Art. Page #
16 Appropriation to Increase Special Education Reserve Account ……………….. 78
17 Appropriation to Increase Capital Stabilization Account …………….…………. 78
18 Supplemental Appropriation for By-Law Modernization Study Committee .. 79
19 Appropriation for Pickle Ball Court …………………………..………………………… 80
20 Appropriation for Master Plan Update ……..………………………………………….. 81
21 Ch. 43D Designation 30 Dan Road …………………………………………………….… 83
22 Amend General By-Law (CAASA) Article XVI Section 24 ………………………… 84
23 Accept State Statute MGL Ch. 59, Section 5, Clause 221 ……………………….. 85
24 Accept Stillwater Road as a Public Way ………………………………..…….………. 86
25 Accept Dalebrook Court as a Public Way Land Fund ……………………….. 87
26 Accept Foundry Way as a Public Way …………………………………………………. 89
27 Citizen Petition Article for Moving the Local Election Date ……………….…….. 90
28 Amend Zoning By-Law Section 9.1 Flood Plain Overlay …………………………. 92
29 Amend Zoning By-Law Section 11.0 …………………………………….………………. 99
30 Amend Table of Use Regulations, Table A …………………………………………….. 101
31 Add Zoning By-Law Section 8.8 Mixed Use ……………………………………….….. 103
32 Amend Zoning By-Law Section 10.7 Canton Center Design Review ………..… 107
33 Amend Zoning By-Law Section 4.3.7 Height Exception for
Central Business District …………………………………………………………………….. 115
34 Amend Zoning By-Law Section 9.8 CCEOD ……………………………………………. 116
35 Amend Zoning Map …………………………………………………………………………… 132
36 Appropriate Funds to Meet Expenses for Next Fiscal Year (FY26) …………… 135
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ANNUAL TOWN MEETING – MAY 12, 2025
Pre-ATM Public Informational Meeting on
Tuesday, May 7, 2025, at 7 p.m., via Zoom.
7:00 PM Eastern Time (US and Canada)
Please access the following for the Informational meeting:
https://us02web.zoom.us/j/88448126501
Webinar ID: 884 4812 6501
You are invited to a Zoom webinar!
When: May 7, 2025 07:00 PM Eastern Time (US and Canada)
Topic: Pre-ATM warrant review
Join from PC, Mac, iPad, or Android:
https://us02web.zoom.us/j/88448126501
Phone one-tap:
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+13092053325,,88448126501# US
Join via audio:
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International numbers available: https://us02web.zoom.us/u/kIPILuD0L
Question Submissions for the Pre-ATM
Public Informational Meeting may be submitted
no later than noon on
Friday, May 2nd by emailing
atm@town.canton.ma.us.
For information regarding Articles, please access the following address:
https://town.canton.ma.us/1083/2025-Annual-Town-Meeting
4Source page 5
ANNUAL TOWN MEETING – MAY 12, 2025
Finance Committee Report
Fiscal Year 2026 Proposed Budget and Overview
The Finance Committee would like to acknowledge the elected officials, committee
members, and municipal and school personnel, who all work hard to balance the needs
of the town with the resources available. Canton’s history of sound fiscal management,
collaborative relationships across municipal government and the school department,
along with infusions of funding from the state and federal government, have allowed us
to maintain, and in several areas enhance services. Canton remains in a strong financial
position that has been enhanced by the previously received state and federal pandemic
related funding.
Finance Committee Discussions
The voters should read the Finance Committee discussions on each article. The
discussions that follow each motion are intended to give insight into the Committee's
decisions and the considerations inherent in each motion. In some cases, when a vote
is not unanimous, a minority discussion may be provided offering the voter an additional
perspective on the article. It should be noted that a vote to "postpone indefinitely" may
occur for a variety of reasons. This can occur when the information needed for a vote was
not available at the time of the vote, or because a decision was made by the article’s
sponsor to postpone the article, or because the article required no action.
Select Board Positions
The Select Board has put forward their positions on certain articles. We have included in
the report their conclusions and recommendations regarding articles that relate to their
general superintendence over the administration of town affairs.
Other Board and Committee Positions
The Finance Committee has also included in the report the conclusions and
recommendations of the Canton Community Preservation Committee, Capital Planning
Committee, and the Planning Board, respectively, regarding articles under each of their
purviews or scopes. The Canton Community Preservation Committee and the Planning
Board are allowed, under applicable laws, to make their recommended motions directly
to the Town Meeting while the Capital Planning Committee makes its recommendations
directly to the Finance Committee.
Fiscal Year 2026 Proposed Operating Budget
Article 36 provides a detailed budget for fiscal year 2026 (FY26). The Finance Committee
is recommending an FY26 general fund operating budget of $125.8 million, and combined
enterprise fund operating budgets of ~$18.0 million. The FY26 budget proposed by the
Finance Committee continues Canton’s sound fiscal management that has put us in a
position to both maintain and enhance services.
5Source page 6
ANNUAL TOWN MEETING – MAY 12, 2025
The $125.8 million FY26 budget recommended by the Finance Committee in this year’s
warrant is expected to maintain and enhance our current level of services, fund
contractual increases to our public employees,
Finance Committee Budget
continue building a central maintenance model for Recommendations
the municipal buildings, and address rising special • $5.83 Million Increase in Operating
education costs. The recommended operating Budgets, which includes:
budget represents a 4.86% increase over the FY25 • $2.77 Million School Budget Increase
budget approved at the 2024 Annual Town • $1.41 Million Municipal Budget Increase
Meeting (ATM). This includes a 4.93% increase in • $1.65 Million Increase in Fixed Costs
the School Operating Budget, a 5.05% increase to the Municipal Operating Budget and
a 4.62% increase in fixed costs. Overall, the Finance Committee recommends that the
School Department receive an additional $2.77 million and the Municipal Operating
Budget an additional $1.41 million increase from FY25.
Each year, the Town’s cross functional Revenue Forecasting Committee meets in late
January or early February, after the release of the Governor’s proposed state budget, to
forecast the expected Town General Fund revenues for the next fiscal year. These
revenue sources include property taxes, state aid, and local receipts (such as motor
vehicle excise taxes, hotel and meals taxes, interest, fees and payments in lieu of taxes).
By intention, the Revenue Forecasting Committee estimates revenue conservatively, to
maximize the likelihood that actual revenue won’t fall short of the budget plan, ensuring
that the Town “lives within its means”. The Finance Committee uses this revenue
forecast, as well as information on fixed costs (including health insurance, pension, debt
service, trash collection and insurance) to set targets for the Municipal and School
Operating Budgets. The FY26 recommended Municipal and School Operating Budgets
are aligned with the targets set by the Finance Committee, based on the Revenue
Committee forecast, and are $29,351,515 for Municipal Departments and $59,033,748
for the School Department.
The FY26 budget recommended by the Finance Committee assumes that property taxes
will be increased $1.80 million less
2025 Residential Tax Rate: $9.89 Per Thousand
than the maximum allowed under • $4.59 School Operating and Capital
Proposition 2 ½ (78.3% of General • $2.32 Municipal Operating and Capital
Fund revenue). FY26 will be the fifth • $2.86 Fixed Costs
year of the 30-year payment in lieu • $0.12 State & County Charges
of taxes (PILOT) agreement with the
newly combined Tufts Health Plan and Harvard Pilgrim Health Care Organization, now
Point32Health, establishing their new corporate headquarters in Canton at the former
Reebok site. This health care company is recognized as a not-for-profit organization and
it is therefore not subject to property taxes. However, with the PILOT agreement, they
have agreed to annually contribute to the Town’s recurring revenue stream with the
starting amount of $1.6 million, with 3% increases annually. Although this amount is no
longer considered property tax, it is considered a local receipt and is included in that
revenue category. The Tax Levy Limit does not decrease under Proposition 2½ rules
when a property’s taxable status changes. However, in fairness to all Canton property
tax payers, it is appropriate to reduce the tax levy by the revenue amount shifting from
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ANNUAL TOWN MEETING – MAY 12, 2025
taxes to local receipts. However, with a new debt exclusion now approved, it will be
appropriate to use this unused levy capacity to offset the amount needed for the new
Galvin Middle School debt exclusion. The revenue forecast does project an $850
thousand increase in new property tax growth in FY26. The current FY25 residential tax
rate is $9.89 per thousand dollars of assessed value and the commercial rate is $20.45
per thousand dollars of assessed value, and are reassessed during each fiscal year. This
duel rate system allows more tax relief for residents by having a higher tax rate for
commercial properties while still promoting new growth in Town.
Local receipts (8.7% of General Fund revenue), including the $1.80 million shift of
property tax revenue to local receipts, are budgeted at $1.11 million, or ~11%, higher than
FY25. Hotel and Meals Excise Taxes for the third year in a row are the highest they have
ever been in the Town’s history. This appears to reflect an economy well on its way to
recovery from the pandemic, at least in these two sectors. In addition, a silver lining of
the past year’s increases in interest rates is the Town’s Interest Income performance.
Interest Income has not been at the current levels for 16 years, as rates have been
abnormally low over that time frame, since the 2008 world economic crisis.
The Governor issued her proposed FY26 State Aid budget (9.5% of General Fund
revenue) this past January. The Governor’s proposal recommends a $428 thousand, or
3.6% increase over the FY25 State Aid budget for the Town. Proposed Education related
aid increased 2.9%, or $264 thousand, and General Government related aid increased
5.7%, or $165 thousand.
Enterprise Fund Budgets
The recommended Water Enterprise Fund operating budget is a decrease of 1.2%, to
$9.98 million. The decrease is primarily due to decreases in debt service payments. In
order to reduce reliance on borrowing, the Water Enterprise strategy is to build a working
capital cash reserve sufficient enough to borrow for a smaller percentage of capital
investments.
The recommended budget for the Sewer Enterprise Fund is $7.5 million, an increase of
0.8%. The growth is driven by an increase in the Massachusetts Water Resources
Authority assessment.
The recommended budget for the Rink Enterprise Fund has been set at $482,341,
reflecting a 2.6% decrease related primarily to a decrease in allocated General Fund
expenses.
Bond Rating
In May of 2024, Standard & Poor’s assigned its AAA long-term rating to the 2024 Canton
general obligation (GO) municipal purpose bonds and affirmed the same rating on
Canton’s GO bonds outstanding, reflecting the Town’s solid financial position and
practices. This is the highest bond rating afforded to municipalities in the United States
and is even higher than the rating assigned to the United States government, given only
to entities that consistently demonstrate sound fiscal management. This rating allows the
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ANNUAL TOWN MEETING – MAY 12, 2025
Town to borrow money for capital projects at the lowest available interest rates. The
estimated total reserve amount, a key benchmark for rating agencies, at the end of Town
Meeting is $19.89 million, or 15.03% of the FY25 General Fund Budgeted Expenditures.
Historical Perspective on Canton's Finances
As the economy rebounds from the impacts of the pandemic, the Finance Committee has
attempted to balance maintaining and enhancing services at a sustainable rate,
continuing to address our Other Post-Employment Benefits (OPEB) and Pension
liabilities, maintaining our infrastructure, and preserving funds needed to weather
economic downturns that come without warning and last for unknown durations.
Fiscal Year 2023 – (7/1/2022 – 6/30/2023)
At the 2022 Annual Town Meeting, voters approved an FY23 budget based on $112.7
million in forecasted revenue and $115.7 million in forecasted expenses. The expenses
were budgeted higher than revenue by $2.98 million by funding the Galvin Middle School
Feasibility Study ($1.5MM), Capital Stabilization Account ($1.0MM), Special Education
Reserve account ($250K), Fire contract EMT Stipends ($178K), July 4th Community
Celebration ($35K), Easements ($10K), and replenishing the Community Recognition
Fund ($5K) from Free Cash.
Fiscal Year 2023 was another solid year for the Town, financially speaking, with revenues
coming in ahead of expenditures by $3.37 million. Compared to the budgeted deficit of
$2.98 million the total operating surplus was $6.35 million better than plan. Revenue
performance was strong due to a variety of factors impacting three of the four major
revenue categories, Local Receipts, State Aid, and Transfers.
Property tax revenue collections for FY 2023 were $336 thousand less than plan. This is
a function of the collection rate of 99.63% in the year of tax. Real Estate and Personal
Property New Growth taxes were $68.8 thousand and $24.1 thousand better than plan,
respectively.
Local Receipts continued their remarkable rebound in FY23, beating budget by $4.33
million and prior year by $2.4 million. Most notably, Earnings on Investments beat budget
by $1.37 million, a 988% improvement over the prior year. This was the highest interest
earnings on record for the Town, and was a function of the Federal Funds Target Rate
increasing from 1.5% at 7/1/22 to 5.25% by 6/30/23, or 350%. The Town’s Treasury
division actively managed its cash investments in this hypergrowth rate environment.
Other notable increases included Motor Vehicle Excise Tax which beat budget by $1.05
million, reflecting a 5.5% improvement over FY22. Building Permits beat budget by $602
thousand. Hotel Excise Tax came in better than plan by $342 thousand and was the
highest amount on record reflecting the addition of the Hilton Garden Inn that opened
during the COVID-19 pandemic. Meals Excise Tax also beat budget significantly by $331
thousand and also reached a new high. Combined Hotel & Meals Excise of $1.02 million
has eclipsed the previous high of FY22, by $305 thousand, or 42.5%. The other category
8Source page 9
ANNUAL TOWN MEETING – MAY 12, 2025
that beat budget significantly was School Medicaid Reimbursements, besting the budget
by $144 thousand.
State Aid came in $103.3 thousand higher than budget, with $63.6 thousand attributed to
higher Lottery Aid, $36.2 thousand in higher Property Tax Exemption reimbursements,
and $4.2 thousand in higher Charter School Reimbursements.
Transfers from other funds were more than plan by $582 thousand, entirely related to
Solar net metering credits (NMC’s). NMC’s were better than plan due to higher electricity
rates paid to the Town for kilowatts generated by the solar farm, which were the highest
on record since the Pine Street Solar Farm was constructed. The NMC rates do vary as
they are impacted by market prices, which are reset twice per year by the Department of
Public Utilities (DPU). The FY23 rate was 35.1% higher than the previous high in FY22.
However this rate has since been adjusted down by DPU.
On the expenditure side, it was another positive year with ~$1.44 million in appropriation
turn backs. As a result of all these factors, reserve levels increased $2.02 million to
20.47%. of FY24 expense budgets.
Fiscal Year 2024 – (7/1/2023 – 6/30/2024)
At the 2023 Annual Town Meeting voters approved an FY24 budget based on $118.3
million in forecasted revenue and $123.0 million in forecasted expenses. The expenses
were budgeted higher than revenue by $4.6 million by providing supplemental funding for
the Library Roof/HVAC project ($1.17MM); Capital Stabilization account ($1.0MM);
Special Education Reserve account ($1.0MM); Chapter 90 Roads Supplement ($740K);
Land Acquisition at 27 Neponset St. for Downtown parking ($320K); Capital Budget
Contingency ($250K); Police contract Education Incentive Stipends ($76K); July 4th
Community Celebration ($35K); and replenishing the Community Recognition Fund
($2.5K) from Free Cash. In addition, at the November 2023 Special Town Meeting voters
approved an additional $200 thousand from Free Cash for a policy, procedure and
governance compliance audit of the Police department.
Fiscal Year 2024 was a solid year for the Town, financially speaking, with revenues
coming in ahead of expenditures by $617.6 thousand. Compared to the budgeted deficit
of $4.8 million the total FY24 operating surplus was $5.4 million better than plan.
Property Tax revenue collections for FY24 were $335 thousand less than budget. The
collection rate of 99.19% on FY24 net property taxes in FY24 was 0.44% less than FY23.
The collection rate is typically over 99%. As of this writing, the FY24 collection rate is
99.96%
“New Property Tax Growth” came in higher than plan. Real Estate and Personal Property
New Growth taxes were $1.12 million better than plan and $82.3 thousand less than plan,
respectively, or $1,038,341 better than plan combined.
9Source page 10
ANNUAL TOWN MEETING – MAY 12, 2025
Local Receipts continued their strong performance in FY24, beating budget by $4.61
million and the prior year by $731 thousand. The expectation was that at least $1.5 million
in excess local receipts would be collected, consistent with prior financial plans, in order
to “recharge” Free Cash.
Notable again, Earnings on Investments beat budget by $2.15 million, a 71%
improvement over the prior year. This was the highest interest earnings on record for the
Town, and it was a function of the Federal Funds Target Rate increasing from 1.5% at
7/1/22 to 5.25% at 6/30/23, or 350%. That rate was then maintained for the entirety of
FY24, 7/1/23 – 6/30/24. The Town’s Treasury division continued to actively manage its
cash investments to take advantage of this likely temporary and no risk earnings
opportunity.
Other notable increases included Motor Vehicle Excise beating budget by $1.28 million,
reflecting a 6.7% improvement over prior year. Meals Excise tax also beat budget
significantly by $448 thousand, a 15.9% increase compared to the prior year and reaching
a new high, reflecting a full year impact of the newly arrived Top Golf. Hotel Excise also
had a record year, besting the budget by $405 thousand and setting a new high. Building
and Related Permits came in better than budget by $159 thousand. School Medicaid
Reimbursements, a highly variable revenue source, were better than budget by $117
thousand. All Other 10 Local Receipts categories combined were a net $44 thousand
better than budget.
State Aid came in $11 thousand higher than budget, with $21.8 thousand associated with
net increases in General Government accounts, and -$10.8 thousand associated with
decreases in Education accounts.
Funding from Transfers was better than plan by $485,079 entirely related to the rate
received on Net Metering Credits (NMC) being the second highest on record since the
Pine Street Solar Farm was constructed. The NMC rates do vary, as they are impacted
by market prices, which are reset twice per year by the Department of Public Utilities
(DPU). The FY24 average NMC rate was $0.2895 per Kilowatt, or $0.0294 less than the
FY23 average rate of $0.3189 per Kilowatt.
On the Expenditure side, it was another positive year with ~$1.13 million in appropriation
turn backs for FY ’24 and prior year encumbrances. As a result of all these factors,
reserve levels increased $1.17 million to 20.14% of FY25 expense budgets.
Fiscal Year 2025 – (7/1/2024 – 6/30/2025)
At the 2024 Annual Town Meeting voters approved an FY25 budget based on $123.99
million in forecasted revenue and $130.28 million in forecasted expenses. The expenses
were budgeted higher than revenue by $6.29 million by providing supplemental funding
for Public Safety Communications Upgrade ($1.62MM); Special Education Reserve
account ($1.6MM); Capital Stabilization account ($1.0MM); Chapter 90 Roads
Supplement ($1.0MM); 1860 Washington St. Redevelopment Capital Stabilization
10Source page 11
ANNUAL TOWN MEETING – MAY 12, 2025
account ($1.0MM); July 4th Celebration ($35K); By-Law Modernization Committee ($22K);
Conservation Land Fund ($7.5K); and Community Recognition ($5K) from Free Cash.
In addition, at a Special Town Meeting in November of 2024, voters approved a $222,244
supplemental appropriation for the School department, as a result of the legislature
increasing the Governor’s proposed Chapter 70 Education aid budget in the final
approved State budget in July of 2024. Also, voters approved an additional $1.6 million
from Free Cash for the School Department Special Education Reserve account in
response to extraordinary increases experienced with these costs.
We are anticipating local receipts to continue their strong performance at predictable
sustainable levels. The Town budgeted conservatively, however, so that local receipts
can support the FY25 budget and replenish Free Cash reserves. Overall, we anticipate
the Town’s cash reserves to be maintained at or above the 15% of expenses target.
It is the Town’s conservative approach to budgeting revenues that is responsible for this
expected result. Not knowing what the next year will bring, or when the next economic
crisis will come or how long it will last, should be major factors influencing the Town’s
continued conservative approach to maintaining its solid financial footing.
Historical Review of Expenses
Figure 1 provides an historical view of the relative level of expenses between the School
Department, the Municipal government, and Fixed Costs (i.e., health care, pension, debt
service, etc.). School expenses have increased 4.9% on average annually since FY14,
while municipal expenses have increased 4.7%. Fixed costs have increased 3.4% on
average. Total expenses have increased 4.4% on average. The Finance Committee has
historically noted that managing employee benefit costs is a critical component in
managing the Town’s financial stress. It should also be obvious that increasing the
number of Town employees has a direct impact on the fixed cost budget. The Town has
historically worked with its municipal and school employees to mitigate the rising cost of
healthcare, pension and OPEB, which now comprise about 17.4% of the Town’s overall
budget, down from 20%.
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ANNUAL TOWN MEETING – MAY 12, 2025
The slightly higher rate of increase in School Department expenses can be attributed to
an increase in special education costs and the steps, lanes, and longevity increases built
into the teacher contracts. Municipal and school employee contracts include increases
for employees for longevity, steps (number of years served) and lanes (promotions or the
amount of post-graduate education for teachers), even when there is no cost of living
adjustment (COLA). When there is a COLA, employees can receive both. The School
Department contracts include more steps than the municipal contracts, and have more
lanes with no restrictions on the number of employees that can receive the promotional
increases.
Both the Municipal and School budgets contain “wild cards”, line items that cannot be
accurately predicted in advance. In the case of the Municipal budget, the amounts
required for Snow and Ice removal and for public safety overtime, respectively, are
examples. For the Schools, it is the federally mandated costs for students with special
education (SPED) needs, particularly in cases where those needs cannot be met within
the district and It is simply not possible to predict when such students will move into or
out of the district, or when the needs of existing students will change, potentially causing
variances between budgeted and actual costs. Also, the current surge in the costs of
transportation, equipment, and materials is a challenge impacting both School &
Municipal expenses.
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ANNUAL TOWN MEETING – MAY 12, 2025
Status of the Town's Reserves
Budget variances are inevitable. The Town's reserves
Free Cash - This is a misunderstood
protect against unexpected costs exceeding the
term created by the Dept. of Revenue
(DOR). It represents the budgets approved at Annual Town Meeting. The
“Undesignated Fund Balance” in the General Fund’s operating budget includes $600,000
General Fund. It should only be used for the Finance Committee Reserve account, which
for one-time costs or for extraordinary can cover extraordinary or unforeseen expenditures.
expenses. Using "Free Cash" to
Any remaining balance in this account is transferred
regularly fund operating budgets
should be avoided if at all possible. It to Free Cash at fiscal year end as in previous years.
is generated primarily from revenues
received in excess of budgeted The Town also maintains three sources of permanent
revenues and from underspent budget "reserves" (savings accounts) that serve as potential
appropriations. It is certified annually
sources to fund one-time or unplanned extraordinary
by the DOR and is reduced by deficits
in any town account or impacted expenses. Figure 2 displays the Town's historical
positively or negatively by changes in reserve balances. Free Cash requires a majority vote
tax receivables balances. at town meeting to be appropriated. The Stabilization
Fund requires a 2/3rds vote at town meeting to be
appropriated. The Assessor’s Overlay Reserve Fund is included in Figure 2 as a
Reserve, although it is not all available for appropriation. The Overlay Reserve is the fund
used for paying tax exemptions and abatements. It can only be accessed for other
purposes if an overlay surplus is declared by the Board of Assessors. This results in a
release of money from the Overlay Reserve Fund into the Overlay Surplus account. The
Town estimates potential Overlay Surplus by reducing the Overlay Reserve for estimated
exemptions and abatements. At the beginning of Fiscal Year 2025, the Town’s
permanent reserves were $26.15 million, or 20.14% of expenses before any
appropriations in Fiscal Year 2025.
Figure 2: Reserve Accounts & Bond Rating Agency Expectation
(in millions)
$30.0
$25.0
$4.7
$4.4
$3.2 $4.2
$20.0
$2.3
$10.5
millions
$15.0 $2.5 $10.3
$3.7 $3.8 $10.1 $10.0
$4.3
$3.0 $9.4
$10.0 $2.3 $8.5 $19.5
$7.0 $7.7
$5.6 $6.3
$5.1 $10.9
$5.0 $8.8 $9.0 $10.2
$5.7 $6.6
$3.8 $4.2 $4.9 $4.4
$3.3
$0.0
7/1/14 7/1/15 7/1/16 7/1/17 7/1/18 7/1/19 7/1/20 7/1/21 7/1/22 7/1/23 Bond 7/1/24
Rating
Free Cash Reserves Stabilization Fund Overlay Reserves Agency
Target
In addition to providing a possible source of funding for one-time expenditures, or
unforeseen or extraordinary one-time emergency situations, the reserve funds are viewed
13Source page 14
ANNUAL TOWN MEETING – MAY 12, 2025
as a collateral source when rating agencies determine the Town's bond rating. Bond
rating agencies look for a reserve of 15% of expenses for AAA rated communities.
Canton's prudent fiscal management has allowed the Town to earn the highest long-term
bond rating (Standard & Poor's AAA) offered to municipalities in the United States. This
allows Canton to issue bonds for debt capital projects at the most favorable interest rates.
The Town would incur increased borrowing costs if a downgrade in Canton's bond rating
were to occur. A downgrade in the Town's bond rating results in higher interest rates for
new borrowing. Each downgrade can represent an increase of approximately 25 to 50
basis points or 0.25% to 0.50%. Each year, the Annual Town Meeting approves
approximately $4.0 to $5.0 million of additional debt for capital projects, some years
higher, some lower. Soon the Town will begin to borrow much larger amounts for the
construction of the new Galvin Middle School. Maintaining a AAA rating is in the
taxpayers’ best interest for this debt-excluded project, as it will result in direct savings to
taxpayers. A 0.25% to 0.50% increase in interest rate equates to approximately a
$30,000 to $60,000 increase in the cost to borrow $1 million over the life of a 20-year
bond.
The Finance Committee recommended that the Town strengthen its reserve position
Assessor’s Overlay - This account
during the years following the 2008 general property
sets aside funds for property tax tax override. Figure 2 above shows that Canton’s
exemptions and abatements. reserves have grown from $10.6 million at the end of
However, if the Assessors declare a FY13 to $26.15 million at the end of FY24. Reserves
surplus, funds can be released for were used during economic downturns to reduce the
appropriation by Town Meeting.
While we consider the entire overlay
impacts to operating budgets and related services as
balance as a cash reserve, much of well as to cover one-time expenses. As the economy
it may be needed for future turned around, the Town took steps to grow and
abatements granted by the Board of maintain these reserves and not use them for
Assessors. operating budgets.
The Finance Committee adopted a policy, in a year of surplus, to recommend increasing
the Town’s reserves by 1% (of expenses) per year until reaching 15%. Amounts above
this target can be reinvested into the Town’s requirements, such as needed capital
projects (e.g., roads and buildings) along with funding other liabilities.
Since reserves are above the targeted level for FY25, in addition to maintaining our
reserves at 15.0%, the Finance Committee recommends $6.67 million in funds be used
to address several items including: Addition to the Special Education Reserve account -
$1.6 million (already voted in Article 5 of the November 2024 STM); Another addition to
the Special Education Reserve account - $1.0 million (Article 16); Partial funding for the
Library Interior Repair and Remediation - $2.16 million (Article 13, Motion 4); Addition to
the Galvin Middle School Capital Stabilization account - $1.0 million (Article 17); Pickleball
Court Construction - $650 thousand (Article 19); Road Improvements Chapter 90
Supplement – $168 thousand (Article 12); July 4th community celebration - $50 thousand
(Article 14); By-Law Modernization Study Committee - $20 thousand (Article 18); and
Master Plan Update - $15 thousand (Article 20).
14Source page 15
ANNUAL TOWN MEETING – MAY 12, 2025
Additional Fund Sources
The Federal government passed legislation in 2021 known as the American Rescue Plan
Act (ARPA). These funds are available to Canton from the U.S. Treasury to continue to
address cost, revenue, and other impacts of the pandemic. ARPA funds are more
substantial than the $2.1 million that was received through the CARES Act. The Town
of Canton was allocated $2,491,635 in ARPA funds as a direct recipient. 100% of these
funds have been received. In addition, Norfolk County (the county government itself) was
allocated $137 million to be shared with its 28 member communities on a per capita basis.
Canton’s share of these Norfolk County funds, as a subrecipient, is $4,485,127 and have
also been applied for and received. Combined, the Town received $6.97 million. These
funds were required to be committed by December of 2024 and fully expended by
December of 2026. The Town has fully committed these funds by the December 2024
deadline. Most projects have completely spent their funds, but others with longer project
timelines continue to be expended, with less than $900 thousand to be spent in total as
of this writing. All funds are expected to be expended by the December 2026 Federal
deadline.
There are six specific categories within which the ARPA funds can be expended. Those
categories are: 1) Public Health; 2) Negative Economic Impacts; 3) Services to
Disproportionately Impacted Communities; 4) Premium Pay; 5) Infrastructure; and 6)
Revenue Replacement.
The Select Board is the authorizing authority for use of all of the ARPA funds. However,
when using funds coming from Norfolk County, the County Commissioners have
established a thorough vetting process to ensure the intended use of the funds requested
are compliant with the strict eligibility requirements established by Treasury. Lack of
compliance can result in the Treasury taking back the related funds, even if they’ve
already been spent, creating potential financial risks for the community and the County.
Accordingly, the reporting requirements on the use of these funds are complicated,
onerous, and continuing.
Given that these are “one-time” funds, and not recurring revenues, it is a best practice to
not rely on these funds to support expenses that will require a continuation of funding
once the ARPA funds are fully expended. Accordingly, departments and community
members have submitted requests in line with this expectation.
The Select Board has voted to allocate 100% of the $6.97 million in ARPA funds for 22
meaningful projects across each of the six expenditure categories. Within these funds,
there was ~$340 Thousand where two of the projects could not be contractually obligated
by the December 2024 deadline or where projects came in under budget. The Select
Board reauthorized these funds for a broad range of 14 smaller projects in need of funds
that could be committed by the deadline. In summary, the ARPA funds represented ~$7
million in funding for the Town’s priorities that it otherwise would not have had.
15Source page 16
ANNUAL TOWN MEETING – MAY 12, 2025
In addition to our reserves, the Town also has several other sources of funds. These
funds may be controlled by Town Meeting, by a board, or by a committee. Often, the use
of these funds is restricted by state or federal law. In some cases, the funds can be spent
for “any lawful purpose” if the Town hasn’t earmarked them for certain expenses. Finally,
due to the timing of inflows and outflows from the funds, the balances can vary greatly
throughout the year. The table below is not an exhaustive list of funds, and generally
includes those funds with more than $100,000 and that do not include encumbrances –
i.e., committed uses of the funds. Mitigation Funds are the last grouping of seven funds
in this list.
Name of Fund Controlled By 7/2022 7/2023 7/2024 4/2025 Source of Funds Use of Funds
Affordable Housing Trust AHT Board $0 $0 $504K $499K Donations Affordable Housing Trust goals & objectives
Ambulance Town Meeting $1.8M $2.4M $2.8M $2.8M Ambulance Receipts Any related lawful purpose
Animal Control Revolving Police Chief $97K $98K $100K $101K Animal Control fees Animal Control dept expenses
Animal Control Donations Police Chief $104K $110K $111K $116K Animal Control donations Animal Control dept expenses
American Rescue Plan Act Funds Select Board $1.2M $4.3M $2.1M $1.1M Federal Treasury ARPA Grants ARPA defined expenditure purposes
Bond Issuance Finance $277K $241K $235K $227K Premiums received from borrowing Reduce debt service costs
Cemetery Perpetual Care Town Meeting $540K $578K $596K $611K Payments for cemetery perpetual care Cemetery improvements
Chaisson Memorial Fund Library $440K $430K $452K $405K Bequests Library needs
Circuit Breaker Schools $2.0M $829K -$847K -$1.1M State Reimbursements Special Education Costs
Community Preservation Town Meeting $2.2M $2.4M $2.7M $2.9M Community Preservation Tax CPA authorized projects
Conservation Land Fund ConCom $166K $191K $200K $200K Appropriations by town meeting Purchase of conservation land
Council on Aging Revolving Fund COA $211K $239K $253K $243K COA Program fees and donations COA expenses
Dental Insurance Trust Fund Finance $1.2M $1.3M $1.4M $1.5M Dental insurance contributions Dental insurance claims & related costs
Health Insurance Trust Fund Finance $7.5M $10.3M $10.6M $9.1M Health insurance contributions Health insurance claims & related costs
Insurance Proceeds Various Depts. $0 $28K $46K $99K Insurance reimbursements under $150K Repair/replace damaged property
Library Grant Library $111K $104K $145K $157K State grant offset receipts Any related lawful purpose
Library Revolving Fund Library $119K $141K $167K $175K Library fees including for passport applications Books & materials for loan and passport costs
OPEB Trust Finance $9.1M $10.5M $13.1M $15.0M Appropriations by town meeting Retiree Health Benefits
Opioid Settlement Fund Select Board $0 $0 $303K $366K Opioid Crisis Settlements Opioid treatment related programs
Paul Revere Rolling Mill Revolving Select Board $88K $145K $257K $316K Rent, fees, donations & grants Rolling Mill & Barn expenses
Police Detective Bureau Police Chief $198K $22K $32K $13K Forfeitures Police investigative work
Police Drug Forfeiture Police Chief $116K $199K $191K $199K Federal drug forfeiture program Police investigative work
Plymouth Rubber DIF Fund Finance $914K $3.1M $866K $1.4M R.E. Taxes from Revere Site Properties Debt Service related to Developer Agreement
Recreation Revolving Recreation $339K $725K $873K $1.0M Recreation program fees Costs associated with Recreation programs
Sale of Lots & Graves Select Board $99K $117K $125K $129K Sales of lots & grave fees Cemetery related expenses
School Athletics Schools $329K $363K $66K $135K Sports fees, game receipts Athletic program costs
School Bus Fees Schools $80K $143K -$141K $178K Bus fees School transportation costs
School Donations Schools $175K $283K $674K $707K Donations to school department Any lawful purpose unless specified by donor
School Food Service Schools $137K $1.0M $1.5M $1.5M Receipts from school cafeterias Operate school cafeterias
School Rentals Schools $198K $235K $15K -$12K Rents collected from use of school facilities School facility costs
School Tuition Schools $358K $346K $75K $245K Fees for pre-school and extracurricular programs Payment of program costs
Special Education Reserve Schools/BOS $600K $410K $0 $1.6M Appropriations by town meeting Special Education Costs
Street Betterments Town Meeting $125K $166K $180K $193K Street Betterment fees Street Betterment debt service
Street & Sidewalk Improvements Select Board -$781K $242K $1.9M $1.4M Chapter 90 State Aid Road and sidewalk repairs
Unemployment Claims Human Res. $250K $379K $455K $520K Appropriations by town meeting Unemployment costs
Billboard Select Board $1.9M $1.6M $1.3M $872K Mitigation / Donation payments Any lawful purpose unless specified by donor
BrightView Select Board $547K $511K $189K $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
Ponkapoag School Tower Select Board $56K $56K $22.7K $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
Randolph St/Avalon Select Board $429K $367K $4K $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
Reservoir Pond Tax Pledge Select Board $425K $385K $284K $206K Mitigation / Donation payments Any lawful purpose unless specified by donor
T Mobile Select Board $14K $0 $0 $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
University Station Select Board $465K $343K $0 $0 Mitigation / Donation payments Any lawful purpose unless specified by donor
Capital Budget
The Capital Budget is used first to pay debt service on all existing debt within the tax levy,
$3.45 million in FY26. The remaining amount is used to fund capital projects identified in
the Capital Planning Committee (CPC) 5-year plan. The Finance Committee recommends
that Canton continue its responsible practice of funding capital expenses to at least 5%
16Source page 17
ANNUAL TOWN MEETING – MAY 12, 2025
of revenue in recognition of the fact that asset depreciation is a real cost. To meet this
goal the Capital Budget recommended for FY26 represents 6.9% of expected revenue.
Allocating the Town's limited funds between the operating expenses needed to maintain
our services and the capital expenses needed to maintain our buildings and infrastructure,
is always a balancing act. The Finance Committee believes it is important to continue to
address capital needs to maintain the Town’s infrastructure, which is used to deliver
services to the community.
The Finance Committee concurs with the recommendations as vetted and refined by the
CPC and as presented in Article 13. The municipal requests include $1.0 million in cash
capital projects. $928 thousand in four municipal capital projects are recommended to
be funded with debt financing through the General Fund: $401K for HVAC replacement
at the Senior Center; $257 thousand for replacement of a large construction DPW Dump
Truck #16; $170 thousand for replacement of a 20 Passenger Bus for Elder & Human
Services; and $100 thousand for replacement of the Boiler at Fire Station #1. Also, $117
thousand is requested to be reappropriated from a prior Police Department capital project
for a waterless Fire Suppression System for the Police Evidence Room as recommended
by a recent evidence room audit. Contained in CPC’s recommendations is that the Town
continue to introduce hybrid vehicles into its fleet. This is being done as is practical and
as adequate vehicles are available. In addition, $2.17 million in Free Cash is
recommended as partial funding for the Library Interior Remediation & Reconfiguration
project, and $1.09 million from a combination of cash and debt financing from Ambulance
Receipts for the Replacement of Fire Engine #2. $593 thousand is also being
recommended from Ambulance Receipts to replace Ambulance #1.
In FY26, the Schools were allocated $1.1 million for cash capital projects as
recommended by the CPC. CPC is also recommending $2.0 million in debt funding for
the replacement of Unit Ventilators at the JFK Elementary School. $86 thousand is also
recommended to be reappropriated from two school capital projects for Door
Replacements and Door Closers at the High School ($45K), and replacement of a Fire
Alarm Panel at the High School ($41K).
In addition, the CPC recommended vehicle and equipment capital improvement projects
for the Water and Sewer Enterprise Funds totaling $384.4 thousand to be funded from
enterprise cash reserves (retained earnings). Using cash reserves where practical
instead of borrowing eliminates interest costs the Town would incur from borrowing. CPC
is also recommending that: $4.5 million be borrowed by the Water Enterprise Fund to pay
for the “Phase 4” Water System Construction Contract. It is likely that this project will be
subsidized by a low or no-interest loan from the MWRA. The Sewer Enterprise is also
requesting to borrow $2.3 million for “Phase 3” of the Five-Year Sewer Capital
Improvement Plan, which also may be subsidized by the MWRA through their grant
programs.
Two Storm Water capital items that were not supported by CPC, but will warrant further
discussion at Town Meeting, are end-of-life heavy equipment replacements, specifically
$330 thousand to replace Street Sweeper Truck #35, and $424 thousand to replace
17Source page 18
ANNUAL TOWN MEETING – MAY 12, 2025
Dump Sander #19. The Finance Committee decided not to vote a recommendation either
way for these two items and would like to have them discussed by the proponents, so
that the voters can fully understand the underlying dynamics. To read both the CPC and
FinCom discussions on these two requests, please refer to the discussions under Article
13, Motions 12 and 13 in this document. In short, this equipment is dedicated for Storm
Water use. The Sewer Enterprise is legally allowed to charge fees and expend funds for
both Sewer and Storm Water operations under M.G.L. Chapter 83. Currently, Storm
Water expenses are being charged to the Sewer Enterprise. The proposed funding of
these replacements with retained earnings, rather than debt, from the Sewer Enterprise
is consistent with that practice and legal. The concern is that voters may not be aware of
the dual purpose of the Sewer Enterprise and therefore should be fully informed before
voting on the replacement of these two vehicles.
Community Preservation Act
We will also have the opportunity to vote
Community Preservation Act Surcharge
uses of the Community Preservation Act
The CPA surcharge is calculated as 1% of
your real estate tax bill after an exemption
(CPA) funds, which are generated by a
amount is applied. Abatements are available 1% surcharge on our property tax bills,
from the Board of Assessors for Seniors and as well as state matching in FY26.
Low Income Households. Article 15 addresses the funding for 10
projects supported by the Canton
Community Preservation Committee and the Finance Committee totaling $1.57 million.
The first item to be funded is the administrative costs allowed at 5% of estimated
revenues. Nine additional projects are being brought forth by the Canton Community
Preservation Committee (CCPC). The nine projects include: 1) Funding $214.5 thousand
to pay the seventh year of debt service in FY26 for the Paul Revere Heritage Site land
acquisition. This is a 10 year bond and therefore will be a recurring allocation for three
additional years; 2) $100 thousand to update Canton’s Open Space & Recreation Plan;
3) $200 thousand for construction of a pavilion at the Paul Revere Heritage Site; 4) $255
thousand to support the preservation and creation of new affordable home ownership and
rental units in Canton; 5) $90 thousand towards the replacement of windows for the
Hemenway Building; 6) $40 thousand to conduct a building study of the Canton Historical
Society located at 1400 Washington St.; 7) $200 thousand to fund the repair of the original
1902 historic portion of the library; 8) $295 thousand for the creation of a Master Plan and
to fund the restoration and repair of gravestones at the historic Canton Corner Cemetery;
and 9) $123 thousand for the salvage, restoration, and preservation of the Ponkapoag
Schoolhouse Bell Tower and façade.
Contract Obligations
Canton is fortunate to have many dedicated employees that work hard to serve our
residents. The Finance Committee continues to recommend, along with the Board of
Selectman and School Committee, that these employees be compensated and receive
benefits commensurate with that offered by our benchmark towns. We also believe that
18Source page 19
ANNUAL TOWN MEETING – MAY 12, 2025
our Town employees should receive annual increases that reflect the current economic
conditions and balanced with the spending limits mandated by Proposition 2 1/2.
Canton residents should be aware that the recommended budget in this year's Warrant
includes $1.05 million for wage increases for the municipal departments and $1.98 million
for wage increases for the school employees, inclusive of cost of living adjustments
(COLA’s), step, lane, and longevity changes.
On the Horizon
• School Space Needs: The School Department has studied the school building needs
of the Town, including an assessment of building capacities and educational visioning
for the Schools, an evaluation of present and projected needed repairs, and an
analysis of the best solution for housing the administrative offices. As part of the
follow-up to that evaluation, the School Committee and the Select Board have
previously voted to advance the application of a Statement of Interest to the
Massachusetts School Building Authority (MSBA) for the Galvin Middle School.
After the fourth such application in a process competing for limited funds, the School
Department was finally invited into MSBA’s “Core Program”! In October of 2022, the
MSBA invited the William H. Galvin Middle School into the Feasibility Study phase.
The project has been progressing to plan since then. In March of 2023, Leftfield
was appointed as the Owner’s Project Manager (OPM) for the Feasibility Study. In
June of 2023, Ai3 Architects was selected as the Designer. Ultimately, Consigli
Construction was selected as the project’s general contractor using the Construction
Management at Risk procurement method, which limits cost risks to the Town with a
project of this scale.
Superintendent of Schools, Derek Folan, has remarked that the GMS Building Project
is an exciting and inspiring opportunity to bring a state-of-the-art facility to the Canton
community. It will energize and elevate the entire Canton Public School District at all
levels, and it will provide our middle school students and staff with an exceptional
learning environment. It has the potential to be a crown jewel for our community.
The project team completed the Feasibility Study. The PDP (Preliminary Design
Program) was submitted in October 2023 to the MSBA. In December of 2023, the
School Committee, at the recommendation of the Superintendent and the School
Building Committee, voted to support a grade 5 – 8 configuration for the new middle
school, eventually removing grade 5 from the elementary schools, and to build a new
middle school, rather than renovate and expand the existing building. This approach
has an additional benefit by addressing capacity issues in the Town’s elementary
schools. The PSR (Preferred Schematic Report) was subsequently submitted to
MSBA in January 2024.
19Source page 20
ANNUAL TOWN MEETING – MAY 12, 2025
Ultimately, the MSBA Board approved the project for grant funding in August of 2024.
To that point, this phase of the project has been funded with $1.5 million that was
appropriated from Free Cash at the 2022 Annual Town Meeting. The construction
funding of the project was presented for approval to the voters in November and
December of 2024. The Special Town Meeting in November overwhelmingly
endorsed funding the project. The subsequent excluded debt ballot question was also
overwhelmingly supported in December by a margin of 3 to 1.
The state-of-the art facility will cost approximately $242 million with approximately $72
to $74 million to be received in the form of a grant from the Massachusetts School
Building Authority (MSBA) and the remainder funded by the Town. The Town has
developed a funding plan that delays the implementation of the excluded debt tax until
permanent financing is bonded in Fiscal Year 2030. Until then, four, one year
Borrowing Anticipation Notes (BANs) will be issued to fund the project during
construction. Interest on the BANs will be funded with a combination of Capital
Stabilization funds earmarked for this purpose, including related interest earnings;
Feasibility Study reimbursements from MSBA; and excess levy capacity in Fiscal
Years 2028 and 2029. Once permanently financed in Fiscal Year 2030, it is
anticipated that only 40% of the debt service will be funded from excluded debt tax
and the remainder from a combination of excess levy capacity and anticipated
Pension Assessment savings. This financing approach will significantly reduce the
burden on taxpayers.
The new school will be constructed on the same site as the existing middle school.
The middle school will have a grade expansion, changing from the current grade
configuration of 6 through 8, to also include the 5th grade. This reconfiguration will
provide needed relief to all of the Town’s three elementary schools, which are currently
configured for grades 1 through 5. In addition, the new middle school will have two full
gymnasiums, multiple athletic turf fields with lighting and an 850-seat auditorium. The
existing middle school will be utilized up until the new school opens in the Fall of 2028.
A geothermal heating and cooling system is planned for all of the public spaces of the
building, along with the infrastructure to support the installation of solar panels, which
will result in the building being “net-zero-carbon ready”. The educational and
community impact of the new Galvin Middle School will be both profound and
transformational.
• Municipal Buildings Central Maintenance: The Town is in its second year of the
establishment of a Central Maintenance Department (CM) that was previously under
the direction of the Department of Public Works. A new position of Municipal Facilities
Director was added in the FY24 budget and the existing Building and Grounds /
Central Maintenance staff now work under the direction of this newly hired department
head who now reports directly to the Town Administrator. An HVAC technician was
added in FY25 that will save the Town from having to outsource at a premium rate
related repairs and maintenance. In order to properly manage the 28 municipal
buildings, this department will now be responsible for an additional Building
Maintenance employee that is proposed to be added in the FY26 budget. The initial
20Source page 21
ANNUAL TOWN MEETING – MAY 12, 2025
goal of the Central Maintenance Department is to maintain critical systems in all
municipal buildings, so that expensive repairs can be avoided through timely and
consistent inspections, proper maintenance, and timely repairs.
Administratively, the Town is beginning to realize budgetary efficiencies by
streamlining service contracts for HVAC, plumbing, electrical, sprinkler, and fire alarm
systems across all municipal buildings. Additionally, the new department has moved
existing utility and building maintenance budget lines from all municipal departments
into the consolidated CM budget, eliminating the burden to individual department
heads from the need to manage and process monthly utility and maintenance bills.
The long-range plan (3 to 5 years) is to grow the Central Maintenance Department, so
that it can effectively and proactively provide services that encompass maintaining all
28 municipal buildings and grounds and to provide custodial services to all municipal
buildings requiring such services. With the Town’s most expensive investments being
its building assets, it is prudent to staff this department properly and elevate this
maintenance responsibility to a free standing department with direction from the Chief
Executive, as has been put into effect at last year’s Annual Town Meeting.
Finally, an additional benefit of a central maintenance program is to relieve department
heads with little or no facility maintenance experience from needing to react to
predictable and preventable emergencies at their respective buildings and allow them
to focus on managing their departments and improving service delivery to the
residents of Canton.
• Roads: Canton, along with all other Massachusetts communities, has traditionally
relied on M.G.L. Chapter 90 grants (currently about $800K per year) from the state in
order to repair the Town’s road system. Unfortunately, the purchasing power of this
funding has eroded dramatically given the significant rise in road paving costs. As a
result, the Town’s roads have deteriorated more quickly.
The Town’s last road study suggested that ~$20 million was needed to bring the
Town’s roads up to a good condition. Unless there is a significant increase in Chapter
90 funding, Canton will need to consider prioritizing investing more Town dollars into
maintaining the roadways. It is for this reason that over the last two years $1.74 million
was voted at Annual Town Meetings as a supplement to the Chapter 90 grants. The
Town’s reserve position has allowed for this funding. In Article 12, $168 thousand is
being recommended to supplement Chapter 90 funding in FY26. Although a reduced
amount from the last two years, due to additional priorities competing for these limited
one-time purpose funds this year, the Governor has put forward a transportation bill
that would increase all Town’s Chapter 90 allocations by approximately 50%, or ~$400
thousand, in Canton’s case by dedicating a portion of the new “fair share / millionaire’s”
income tax for this program. We are hopeful it is adopted in this year’s legislative
session.
21Source page 22
ANNUAL TOWN MEETING – MAY 12, 2025
• OPEB: Canton has made promises to its employees to not only provide pensions
upon retirement, but subsidized health, dental, and life insurance. The Town only
started setting aside money for these Other Post-Employment Benefits (OPEB) at
2012’s Town Meeting with the establishment of the OPEB Trust Fund. The unfunded
liability for these benefits is currently estimated by the Town’s actuary to be ~$87
million, down ~$7 million from last year. The funded amount of this liability is currently
$14.4 million. The Finance Committee is recommending the placing of $1.45 million
into this fund for FY26. The current funding strategy is to increase this funding
commitment by $100 thousand annually until reaching $1.5 million, and level funding
from that point forward.
• Pension: At the same time as our progress on funding OPEB, we are closing in on
full funding of the Town’s pension obligations – a different liability. The Town, along
with all other Norfolk County towns and agencies, is assessed annually by the Norfolk
County Retirement System (NCRS) toward its share of both the current pension
obligations and the unfunded pension obligations. The FY 2026 actuarially
determined assessment is $8.07 million for Canton. NCRS is currently targeting being
fully funded by FYE 2034.
Full funding of the pension obligation will dramatically reduce the Town’s annual
pension assessment by millions of dollars. The current funding schedule reflects a
significant tapering down of the assessment at the end of FY31. Although not fully
funded at that point, the reduction in Canton’s assessment is estimated to be in the
range of ~$7.5 million. It has been recommended, and communicated to voters, that
a portion of these assessment savings, when realized, be redirected to funding a
portion of the significant excluded debt service that is planned for the permanent
financing of the Galvin Middle School beginning in FY30. This will translate into
significant direct taxpayer savings, that otherwise would have to be added to property
tax bills as excluded debt tax. As we get closer to the date when these assessment
savings are realized, the Town will also have additional options to contemplate
directing these funds to other priorities.
• Storm Water Management: The Town of Canton has an investment of over
$100,000,000 in the municipal separate storm water system [MS4]. As owners and
operators of the MS4 system, the Town is subject to a multi-year permit. Compliance
with the permit is predicated on both water quality and hydraulic flow. A new MS4
permit is expected to require significant new funding needs to achieve water quality
stipulations. For Canton, Environmental Protection Agency estimates the
administrative costs alone at $100,000 per year. The new MS4 permit will require
Canton to identify the means through which the storm water management program
will be funded on an adequate and sustainable basis. The Town hired a Stormwater
Manager last year to drive the establishment of the Town’s future plans and program.
It is anticipated that the Town’s Water and Sewer Commissioners (Select Board) will
finalize their vote this fiscal year requiring the establishment of Storm Water Fees for
property owners as recommended by the Storm Water Manger. Those fees will
22Source page 23
ANNUAL TOWN MEETING – MAY 12, 2025
accrue to the Sewer Enterprise Fund, as per M.G.L. Chapter 83. Sewer and Storm
Water revenues and expenses are accounted for in the same Sewer Enterprise Fund.
Currently, various Storm Water related staff and expenses are charged to the Sewer
Enterprise. The anticipated storm water fee revenue stream will start to be credited
to the Sewer Enterprise in FY26. At that time, the revenues and expenses associated
with Storm Water will be segregated within the Sewer Enterprise Fund and tracked
separately. Over time, all Storm Water related expenses, operating and capital, will
be charged to the Sewer Enterprise within the Storm Water segregated accounts.
Update on the Paul Revere Heritage Site:
At the 2015 Special Town Meeting, the residents of Canton voted a series of related
articles to rehabilitate the polluted Plymouth Rubber site. The Town negotiated a
development agreement to acquire nine acres of land and two historic buildings, with a
vision of creating a beautiful park and museum at this historic site. To see this remarkable
transformation, visit: Revere Heritage Site Progress. The related District Improvement
Financing (DIF) program has been a major success for the Town in terms of new
economic growth and increased revenue generation.
The Revere and Son Heritage Trust (R&S Trust), a 501(c)(3) instrumentality of the Town,
was formed in 2020. The R&S Trust has raised the necessary funds to turn the Town’s
vision into reality.
The audited financial statements for the R&S Trust and Federal Tax Form 990 were
presented to the Canton Select Board on February 4, 2025, and to the Canton Finance
Committee on February 26, 2025. Copies of these documents can be found
here: Audited Financial Statement YE24 and Federal Form 990 FYE24.
Please attend Town Meeting as your input and your vote are important!
Respectfully submitted,
Town of Canton Finance Committee:
Emilio Mauro, Chair
Kristin Mirliani, Vice-Chair
David Clough
Dan Cole
John Leonetti
Maureen Menconi
Reuki Schutt
Cindy Thomas
23Source page 24
ANNUAL TOWN MEETING – MAY 12, 2025
TOWN FINANCE TERMINOLOGY
The terms below are frequently used in the annual Town report and at Town Meetings. In order to provide everyone
with a better understanding of their meanings, the following definitions are provided:
APPROPRIATE: To authorize spending. Once an appropriation for a budget or article has been made by Town
Meeting, the appropriation can only be changed by another Town Meeting. The exceptions are a transfer from the
Reserve Fund or a year end transfer authorized by the Select Board and the Finance Committee.
BONDS: The money Canton borrows to pay for capital projects such as the High School and Library.
CAPITAL EXPENSES: Expenses associated with the purchase of long-term assets, or projects. Paying for these
expenses can come from either cash (Cash Capital) or from long term bonding / borrowing.
CHERRY SHEET: A financial statement from the State, previously printed on cherry-colored paper which itemizes
State disbursements due the Town, and State and County charges to the Town, usually resulting in a net receipt of
funds.
DEBT EXCLUSION: Taxes raised through a Prop. 2½ override to pay for capital projects such as building the middle
school or library, and end when the dept obligation is paid off.
EMINENT DOMAIN: Eminent domain refers to the power of the government to take private property and convert it
into public use. The Fifth Amendment provides that the government may only exercise this power if they provide just
compensation to the property owners.
ENTERPRISE SURPLUS: (Retained Earnings) This fund balance represents the amount to be used, by a vote of
Town Meeting, for operating cost offsets, funding capital improvements and reimbursing the General Fund for prior
year funding.
FIXED COSTS: Costs associated with employee benefits, such as health insurance and retirement costs, but also
include debt service, trash collection, street lighting, snow & ice removal, and regional & county school assessments.
FREE CASH RESERVE (UNDESIGNATED FUND BALANCE): An accumulation of surpluses left at the end of the
fiscal year. This funding is available to be allocated at Town Meeting through a simple majority vote. It is akin to a
savings account.
INDEFINITELY POSTPONE: This is the equivalent of a negative vote on an article.
FY25: July 1, 2024 through June 30, 2025
FY26: July 1, 2025 through June 30, 2026
LEVEL FUNDING: The budget amount for this year will be identical to the budget amount last year (i.e., no
additional money will be available to cover increased costs in salaries or supplies.)
LEVY LIMIT: The maximum amount of property tax levy in any given year. The levy limit is based on the previous
year’s levy limit plus 2½% plus new growth, and not the previous year’s actual levy.
LOCAL RECEIPTS: Money the town collects from local sources such as excise tax, licenses and permits, investment
income, payments in lieu of taxes and penalties.
NEW GROWTH: Additional tax revenue the Town receives from new construction, such as new homes and
commercial buildings or additions to existing buildings.
OPEB: Other Post-Employment Benefits are benefits provided to town retirees for such things as health, dental and
life insurance. Retirees are eligible for these benefits in addition to a town pension.
OPERATIONAL OVERRIDE: An increase above the standard Prop. 2½ yearly increase in taxes. This increase is
unlike a debt exclusion override, in that it is permanent.
OVERLAY: The amount raised by the Assessors for the purposes of funding tax exemptions and abatements.
OVERLAY RESERVE: The accumulated amount of Overlay funds not used or required to be held in the Overlay
fund. The Board of Assessors control release of funds to the Overlay Reserve exceeding pending tax liabilities.
RAISE: To tax. The tax rate is recommended by the Board of Assessors to the Select Board after the Annual Town
Meeting, receipt of the final “Cherry Sheet”, and the State’s certification of New Taxable Property Growth.
RESERVE FUND: This fund is established by the voters at an Annual Town Meeting. Transfers from the Reserve
Fund are within the control of the Finance Committee, and are for “extraordinary or unforeseen expenditures.”
REVENUES: Amount of money the Town receives to cover expenses. The majority of this money comes from
property taxes. The remainder comes from local receipts, State Aid, transfers from other funds and Water & Sewer
and Rink receipts.
STABILIZATION FUND: The reserve fund is established by the voters for future uses. A 2/3 Town Meeting vote
is required for its use.
STATE AID: The amount of money that the state of Massachusetts gives to the Town of Canton.
STEP AND LANE INCREASES: Automatic increases in salary for town employees, negotiated in union contracts.
STRUCTURAL DEFICIT: When the Town’s recurring expenses are greater than its recurring revenues.
TAX LEVY: (LEVY): The revenue a community can raise through real estate and personal property taxes.
24Source page 25
ANNUAL TOWN MEETING – MAY 12, 2025
A GUIDE TO PARTICIPATING AT TOWN MEETING
If town meeting is to run smoothly a few simple rules must be followed…….
No person should speak unless standing at a microphone and then only after having been ‘recognized’ by the
moderator.
It is both impolite and contrary to the rules of procedure to shout out “Question”, or “Move the Question” while
seated, while someone else is speaking, or without being ‘recognized’.
When recognized, a voter should first state his or her name and address clearly and distinctly before making any
statement.
Voters should be brief. It is a good idea to state at the outset why you have risen to speak: e.g., “I rise to speak in
favor (or against) the motion to…” Voters may wish to summarize at the close of their remarks: “I hope the motion
now pending is (not) adopted.”
Rather than repeat arguments already made, consider saying: “I concur with the statements made by the previous
speaker(s) and for the same reasons urge you to vote (in support of) or (against) the main motion when it is put.”
A Town by-law restricts any one speaker to not more than ten minutes at any one time. The patience of other voters
is often not as long.
A Town by-law restricts any one speaker from speaking more than twice on the same matter except to correct an
error or a misstatement.
A person who is speaking on behalf of another (such as an attorney) is required to disclose that fact before making
any statement.
A motion to reconsider is quite technical in nature. A person who intends to move reconsideration should discuss it
in advance with the moderator. Generally the motion may be made at any time so long as a sufficient interval has
elapsed since the last vote on the matter was taken, and/or additional information has become available, so as to
give a reasonable basis to believe the meeting might vote differently. When the motion to reconsider is pending,
debate is limited to why reconsideration should prevail and not to the merits of the underlying motion.
When one voter is speaking every other voter in the hall should pay attention to what is being said. No person should
interrupt a speaker unless some ‘rule’ is being violated. If a voter believes a rule is being violated they should rise
in place, wait to be recognized by the moderator (For what purpose does the lady rise?) Voter: “I rise to a point of
order.” Moderator: State your point of Order. Voter: “…The speaker is dealing in personalities, (or) the remarks of
the speaker are not germane to the subject at hand”, etc.
Rather than read every warrant article the moderator may say “The chair asks unanimous consent that the reading
of the article be waived (Pause) Seeing no objection it is so ordered.”
Voters should refrain from displaying their approval or disfavor towards a speaker by applauding or by any other
means.
25Source page 26
ANNUAL TOWN MEETING – MAY 12, 2025
NOTE TO ALL VOTERS CONCERNING
TOWN MEETING PROCEDURES
At a previous Annual Town Meeting a by-law was adopted which requires that almost all warrant articles be acted
upon in the order they are drawn by a lottery, not the order they appear in the warrant. There are certain exceptions,
however, to the lottery system. The following should help you understand how the Town Meeting works:
Town Meeting will be opened by the Town Clerk. A Moderator will be elected (Article 1); procedures to govern Town
Meeting will be adopted (Article 2); reports of all outstanding committees will be received (Article 3); and the consent
agenda (Article 4) will be acted upon. The consent agenda is a list of articles that appear to be non-controversial and
therefore are voted as a group. If any voter wishes to discuss any article that is listed on the consent agenda, the
voter may simply ask for a “hold” on that article, and the article will be deleted from the consent agenda and acted
on separately in the normal course of the meeting.
After these four articles have been acted upon, all subsequent articles, except next year’s proposed annual operating
budget, will be voted on in the order in which they are drawn by the Town Clerk. There are instances, however,
where the Moderator may declare that for some legal or technical reason a particular article or articles must be
considered in some other sequence.
The proposed annual operating budget cannot be acted upon until all matters which affect it have been acted upon,
specifically, all collective bargaining agreements, and any warrant article that calls for an expenditure. This may
mean that the proposed annual operating budget may, in fact, be the last article acted upon at the Annual Town
Meeting. It is hoped that this brief explanation will be helpful to you in understanding the lottery system under which
the Town Meeting is currently operated.
26Source page 27
ANNUAL TOWN MEETING – MAY 12, 2025
SUMMARY of REVENUES and EXPENDITURES
FY 2024 FY 2025 FY 2026
ACTUAL Revised Budget Estimate
GENERAL FUND REVENUES:
PROPERTY TAX REVENUE 94,156,371 97,596,491 101,485,165
STATE AID 11,550,752 11,910,310 12,338,598
LOCAL RECEIPTS 13,858,983 10,163,307 11,279,047
TRANSFERS FROM OTHER FUNDS 4,274,802 4,542,220 4,440,377
TAX TITLE / FORECLOSURE REVENUE 163,001 0 0
TOTAL REVENUES 124,003,910 124,212,328 129,543,187
GENERAL FUND EXPENDITURES:
SCHOOL EXPENSES 53,441,949 56,260,842 59,033,748
MUNICIPAL EXPENSES 26,554,375 27,940,736 29,351,515
FIXED COSTS 33,620,015 35,767,283 37,418,561
TOTAL OPERATING EXPENSES 113,616,339 119,968,861 125,803,824
SCHOOL CASH CAPITAL 1,000,000 1,106,000 1,100,000
MUNICIPAL CASH CAPITAL 1,131,000 1,046,000 1,004,335
CASH CAPITAL EXPENDITURES 2,131,000 2,152,000 2,104,335
TRANSFERS TO STABILIZATION FUNDS 1,000,000 2,000,000 1,000,000
SPECIAL APPROPRIATIONS 3,796,577 4,975,137 4,724,064
STATE & COUNTY CHARGES 1,504,688 1,559,466 1,540,127
TOTAL EXPENDITURES 122,048,604 130,655,464 135,172,350
SURPLUS/(DEFICIT) - GENERAL FUND 1,955,306 (6,443,137) (5,629,163)
ONE-TIME SOURCE of FUNDS
FREE CASH RESERVE 4,665,346 6,821,200 5,071,000
MISCELLANEOUS FUNDS 131,231 153,937 653,064
OVERLAY SURPLUS 0 0 0
TOTAL NON-RECURRING SOURCES 4,796,577 6,975,137 5,724,064
ADJUSTED SURPLUS/(DEFICIT) - GENERAL FUND 6,751,883 532,000 94,901
ENTERPRISE FUNDS:
W ATER REVENUE 10,275,696 10,100,151 9,979,931
SEW ER REVENUE 7,385,952 7,452,246 7,511,395
RINK REVENUE 474,178 495,140 482,341
TOTAL ENTERPRISE FUNDS' REVENUE 18,135,826 18,047,537 17,973,667
ENTERPRISE FUNDS' SURPLUS USED 83,000 235,000 1,102,500
W ATER EXPENSES 9,596,919 10,100,151 9,979,931
SEW ER EXPENSES 6,938,622 7,452,246 7,511,395
RINK EXPENSES 437,376 495,140 482,341
TOTAL ENTERPRISE FUNDS' EXPENSES 16,972,917 18,047,537 17,973,667
ENTERPRISE FUNDS' CASH CAPITAL EXPENDITURES 83,000 235,000 1,102,500
ENTERPRISE FUNDS' SURPLUS/(DEFICIT) 1,162,909 0 0
GRAND TOTAL APPROPRIATIONS 139,104,521 148,938,001 154,248,517
27Source page 28
ANNUAL TOWN MEETING – MAY 12, 2025
Town of Canton
Commonwealth of Massachusetts
Norfolk, ss
To the Constables of the Town of Canton,
Greetings:
In the name of the Commonwealth of
Massachusetts you are hereby required to
notify and warn the inhabitants of the Town of Canton to meet at Morse Auditorium, Canton High School, 900
Washington Street in said town on
MONDAY, THE 12th DAY OF MAY 2025
At seven o’clock p.m.(7:00 P.M.) in the evening for the annual town meeting at which time and place the following
articles are to be acted upon:
ARTICLE 1
ELECT A MODERATOR
Article 1 To elect a Moderator to preside at this Town Meeting to serve until the commencement of Annual Town
Meeting in 2026; or to take any other action related thereto.
Select Board
DISCUSSION: Nominations will be accepted and a moderator elected at Town Meeting during the discussion of
this article.
APPROVED__________DISAPPROVED__________
ARTICLE 2
ADOPT RULES TO GOVERN TOWN MEETING
Article 2 To see if the Town will vote to adopt certain procedures to govern the conduct of the 2025 Annual Town
Meeting; or to take any other action related thereto.
Select Board
MOTION 1
MOVED: That this 2025 Annual Town Meeting shall meet on consecutive Monday and Wednesday
evenings in the Morse Auditorium on the grounds of the Canton High School, 900 Washington Street,
until the business of this Annual Town Meeting has been concluded, each such session to begin at 7:00
o’clock P.M. and to adjourn at 11:00 o’clock P.M., or as near that hour as may be feasible, according to
the nature of the business pending at the said hour.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee recommends adoption of this motion as it formalizes procedures that
have been followed by Town Meetings in the past.
APPROVED__________DISAPPROVED__________
28Source page 29
ANNUAL TOWN MEETING – MAY 12, 2025
MOTION 2
MOVED: That the following individuals be granted all of the rights and privileges of participation
in this Annual Town Meeting, except the right to vote, under any article of this warrant which affects
matters within their jurisdiction:
Timothy Arnold, Owner’s Project Manager, Accenture, Inc., Library Interior Project
David Buccelli, Director of Facilities
Steve Choiniere, Supervisor of Facilities and Grounds
Maura Crowley, Director of Food Services
Paul R. DeRensis, Town Counsel
Jennifer Weiss Donovan, Accenture Inc., Owner’s Senior Project Mgr., Library Interior Project
Paul Feeney, State Senator
Derek Folan, Superintendent of Schools
Josh Fogel, Director of Technology and Data Analytics
M. Regen Jamieson, Conservation Commission Agent
Louis Jutras, Information Systems Manager
Yugon Kim, Architect & Engineering Design, TSKP-IKD, Library Interior Project
Arafat Knight, Veterans’ Agent
Alfons Koka, Town Engineer
Yeshi Lamour, Principal of Luce Elementary School
Karen Lawlor, Administrative Assistant, Canton Planning Board
Brian Lynch, Director of Facilities and Grounds
Brian Lynch, Assistant Superintendent of Finance & Operations, School Department
Stephen Lynch, Representative in Congress
Paul McKnight, Principal of Lt. Peter M. Hansen Elementary School
Jon Mulhern, Principal of Galvin Middle School
Shelley Needle, Rodman Early Childhood Coordinator
Allison Neff, Canton Community Preservation Committee Administrator
Kristen Phelps, Revere & Son Heritage Trust Administrator
Cody Pratt, Assistant Town Accountant
Tyler Radicioni, Parks & Recreation Director
Helena Rafferty, Police Chief
E. Wendell Robery, Fire Chief
Debbie Rooney, Director of Curriculum, Instruction and Assessment
Mark Roy, Executive Director, Canton Housing Authority
William Scollins, Finance Director
Sara Shaw, Director of Student Services
Kevin Shea, Housing Coordinator
Julianne Shore, Director of Personnel Services
Jeffrey Sperling Principal of Canton High School
Walter Timilty, State Senator
Taylor Torres, Town Planner
Nick Trocki, Jumbo Capital, Owner of 30 Dan Road (Article 21)
Michael Trotta, Superintendent of Public Works
Diane Tynan, Director of the Department of Elder & Human Services
Saundra Watson, Principal of John F. Kennedy Elementary School
FINANCE COMMITTEE VOTE:
DISCUSSION: The Finance Committee recommends adoption of this motion as it allows key non-resident officials
and consultants to legally participate in the Town Meeting and it formalizes procedures that have been followed by
Town Meetings in the past.
APPROVED__________DISAPPROVED__________
29Source page 30
ANNUAL TOWN MEETING – MAY 12, 2025
MOTION 3
MOVED: That whenever during discussion under any article in this warrant during this year’s
annual town meeting, irrespective of which session such discussion is reached during the progress of
the annual town meeting, a motion is made, the effect of which is to increase the total amount to be
appropriated beyond that which is recommended by the Finance Committee or which changes the
method of obtaining funds to meet that appropriation, the moderator shall not accept such motion unless
said motion also contains a corresponding decrease in another appropriation as contained in an
appropriation article on this specific warrant or a corresponding transfer from any other available
funding source or borrowing as an alternative funding source, so that the total amount to be appropriated
by the town, at this town meeting, and to be expended thereafter, for all the appropriation articles
contained in this warrant, shall not in any event exceed the total dollar amount recommended by the
Finance Committee as set forth in the published Report of the Finance Committee Recommendations as
may be increased by any transfer from available funds provided, however that nothing in this motion
shall prevent an increase in appropriation funding contingent upon the passage of a Proposition 2½
override.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee recommends adoption of this motion as it formalizes procedures that have
been followed by Town Meeting in the past to ensure that Town Meeting ends with the adoption of a balanced budget.
APPROVED__________DISAPPROVED__________
ARTICLE 3
HEAR REPORTS OF COMMITTEES APPOINTED AT PRIOR TOWN MEETINGS
Article 3 To hear the reports of committees appointed at previous town meetings, which have not yet been
discharged; or to take any other action related thereto.
Select Board
MOVED: That reports of the following committees appointed at previous Town Meetings be
heard:
Canton Alliance Against Substance Abuse (CAASA) (ATM 2016, Article 32)
By-Law Modernization Study Committee (ATM 2024, Article 30)
Economic Development Committee (ATM 2004, Article 14)
FINANCE COMMITTEE VOTE: 7-0
DISCUSSION: The Finance Committee supports adoption of this motion to hear the reports of standing
committees appointed at prior Town Meetings.
APPROVED__________DISAPPROVED__________
30Source page 31
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 4
ACT ON “CONSENT AGENDA”
Article 4 To see if the Town will vote to dispose of certain articles in this warrant by a single vote, in accordance
with a so-called “consent agenda” or to take any other action related thereto.
Select Board
MOVED: That the following articles be disposed of by a single vote, in accordance with the Finance
Committee motions as written in the report of the Finance Committee: 5, 6 7, 8, 9, 10 and 22.
FINCOM
Article Description Motion VOTE Reason
Collective Bargaining There are no
Postpone
5 Agreements under the 8-0 collective bargaining
Indefinitely.
Select Board. agreements to fund.
There are no
6 Personal Service Contracts Postpone
8-0 personal service
under the Select Board. Indefinitely.
contracts to fund.
Pay Bills of Prior Fiscal
7 Adopt this article. 8-0 Non-Controversial.
Year.
Postpone There are no
8 Adjust Fiscal ’25 Accounts. 8-0
Indefinitely. accounts to adjust.
Authorize Certain Non-Controversial.
9 Adopt this article. 8-0
Revolving Funds.
There are no
Postpone
10 Insurance Proceeds. 8-0 insurance proceeds
Indefinitely.
to appropriate.
Amend General By-Law Non-Controversial.
22 Adopt this article 8-0
(CAASA)
FINANCE COMMITTEE VOTE: 7-0
DISCUSSION: The consent agenda is a list of articles that are voted as a group. Articles placed on the consent
agenda are considered non-controversial and can be voted in one block. If voters would like an article removed from
the consent agenda, they may place a hold on that article. If a hold is placed on an article, it will be deleted from
the consent agenda and acted on separately in the normal course of the meeting. The discussion on each article in
the consent agenda can be found under the individual article.
APPROVED__________DISAPPROVED__________
31Source page 32
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 5
COLLECTIVE BARGAINING AGREEMENTS UNDER THE SELECT BOARD
Article 5 To see if the Town will vote to raise and appropriate, transfer from available funds, or transfer from Free
Cash, a sum of money for the purpose of funding any new cost items contained in any collective bargaining
agreements entered into by the Select Board, on behalf of the Town, with any group of employees, serving under its
jurisdiction; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 5 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee concurs with the assessment of the Select Board that this Article be
indefinitely postponed until such time as collective bargaining negotiations between the Town and Employees Unions
reach a point that new wage and benefit costs can be accurately quantified.
APPROVED__________DISAPPROVED__________
ARTICLE 6
PERSONAL SERVICE CONTRACTS UNDER THE SELECT BOARD
Article 6 To see if the Town will vote to raise and appropriate, transfer from available funds, or transfer from Free
Cash, such sums of money as may be necessary to fund new cost items contained in contracts for personal
services with any individual employee; or take any action related thereto.
Select Board
MOVED: That the subject matter of Article 6 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee concurs with the assessment of the Select Board that this Article be
indefinitely postponed until such time as negotiations between the Town and certain Employees subject to Personal
Service contracts reach a point that new wage and benefit costs can be accurately quantified.
APPROVED__________DISAPPROVED__________
32Source page 33
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 7
PAY BILLS OF PRIOR FISCAL YEAR
Article 7 To see if the Town will vote to raise and appropriate, transfer from available funds, or borrow pursuant to
any applicable statute, a sum or sums of money to pay any unpaid bills of any prior fiscal year; or to take any
other action related thereto.
Select Board
MOVED: That a total of T w o H u n d r e d S e v e n t y F o u r D o l l a r s a n d Z e r o C e n t s
( $ 2 7 4 . 0 0 ) be appropriated to pay bills from p r i o r fiscal years for the purposes and vendors set
forth below, and to meet this appropriation a total of T w o H u n d r e d S e v e n t y F o u r D o l l a r s
a n d Z e r o C e n t s ( $ 2 7 4 . 0 0 ) be charged to the listed F i s ca l Y e a r 2 0 2 5 appropriation accounts
voted pursuant to Article 37 of the 2024 Annual Town Meeting as follows:
Vendor Purpose Amount Source of Funds
Massachusetts Municipal Registration Fee for Meeting $30.00 16102-5710C
Municipal Managers Association
Sentinel Benefits Plan Document Amendment $100.00 19102-5740C
Canton Citizen Legal Advertisement $144.00 11752-5340D
TOTAL $274.00
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee voted unanimously to pay these prior year bills. State Law requires a
current year appropriation of funds to pay prior year expenditures.
APPROVED__________DISAPPROVED__________
ARTICLE 8
ADJUST FISCAL ’25 ACCOUNTS
Article 8 To see if the Town will vote to increase/decrease or otherwise adjust the appropriations heretofore made
for the Fiscal Year 2025 beginning on July 1, 2024 and ending on June 30, 2025 and the revenue sources to meet
those appropriations, as voted pursuant to Article 37 of the warrant for the 2024 Annual Town Meeting, and to raise
and appropriate, or borrow pursuant to any applicable statute, transfer from available funds to meet any such
increases or adjustments; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 8 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
Fiscal ‘25 accounts requiring adjustment.
APPROVED__________DISAPPROVED__________
33Source page 34
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 9
AUTHORIZE CERTAIN REVOLVING FUNDS
Article 9 To see what new or additional revolving funds, pursuant to c. 44, section 53E ½ of the General Laws of
the Commonwealth, the Town may establish by amendment to Article VIII (“Financial Regulations”), Section 16
(“Departmental Revolving Funds”) of the General Bylaws of the Town and to see what amendments if any the town
may vote to existing revolving funds contained in the Town’s Bylaw, and to determine the limit on total amount that
may be expended from the Town’s revolving accounts, for various boards, commissions or departments of the town,
for the fiscal year beginning July 1, 2025 and ending June 30, 2026; or to take any other action related thereto.
Select Board
MOVED: That the spending limits for the revolving funds established pursuant to General By-
Laws Article VIII, Section 16 pursuant to the provisions of MGL chapter 44, section 53 E ½ for the 2026
fiscal year beginning July 1, 2025 through June 30, 2026 as set forth below, and that each
Revolving Fund shall be credited with the balance remaining in such fund at the end of the FY 2025 as
follows:
Revolving
Fund # Name of Revolving Fund FY26 Spending Limit
110 Veteran’s Services Special Revenues $100,000
119 Library Revolving Fund $75,000
130 Recreation Revolving Fund $650,000
134 Pequitside Farm Rentals $50,000
135 Greenlodge Street Parking Fees $100,000
136 Beautification Fund $10,000
137 Animal Control Special Revenues $50,000
138 Library Building Rentals $50,000
140 COA Revolving Fund $150,000
141 Board of Health Special Revenue $50,000
Paul Revere Heritage Site Rolling
142 Mill and Open Space Fund $250,000
145 Traffic Mitigation Fund $50,000
Paul Revere Heritage Site Museum
152 Fund $100,000
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee supports this article which sets annual spending limits for each revolving
fund. This article also specifies that each fund be credited with the balance remaining in the account at the end of
FY25. There have been no changes recommended to the Spending Limits from FY25 to FY26.
APPROVED__________DISAPPROVED__________
34Source page 35
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 10
INSURANCE PROCEEDS
Article 10 To see whether the Town will vote to appropriate all sums over $150,000 recovered under the terms of
any insurance policy and any other insurance proceeds paid to the Town in connection with any losses suffered by
the Town; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 10 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: According to Massachusetts law, Town Meeting must vote to approve all sums over $150,000
recovered under the terms of any insurance policy. There are no insurance proceeds to appropriate at this Town
Meeting, therefore, the Finance Committee voted to indefinitely postpone.
APPROVED__________DISAPPROVED__________
ARTICLE 11
ACCEPT GENERAL OR SESSION LAWS ENACTED BY THE GENERAL COURT
Article 11 To see if the Town will vote to accept any general or session laws enacted by the General Court for the
benefit of cities or towns or of benefit to the Town of Canton; or to take any other action related thereto.
Select Board
MOVED: That the subject matter of Article 11 be indefinitely postponed.
FINANCE COMMITTEE VOTE: 8-0
DISCUSSION: The Finance Committee voted unanimously to postpone this article indefinitely, as there are no
general session laws enacted by the General Court to be accepted.
APPROVED__________DISAPPROVED__________
35Source page 36
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 12
APPROPRIATION TO SUPPLEMENT THE COMMONWEALTH’S CHAPTER 90 PROGRAM
Article 12 To see if the town will vote to raise and appropriate, transfer from available funds, transfer from water
enterprise surplus (retained earnings), or borrow pursuant to any applicable statute, a sum of money to be spent by
the Select Board acting as the Board of Public Works to supplement the amount received from the Chapter 90 Roads
Program with improvements done in accordance with improvement specifications as determined by and subject to,
the approval of the Board of Public Works and consistent with locations identified in the Town’s Pavement
Management System, or to take any other action related thereto.
Select Board
MOVED: That One Hundred Sixty Eight Thousand Dollars ($168,000) be appropriated to be spent
by the Board of Public Works to supplement the amount received from the Chapter 90 Roads
Program with improvements done in accordance with improvement specifications as determined by and
subject to the approval of the Board of Public Works and consistent with locations identified in the Town’s
Pavement Management System and to meet said appropriation One Hundred Sixty Eight Thousand
Dollars ($168,000) be transferred from Free Cash (Undesignated Fund Balance) in the Treasury of the
Town with the intent that said funds shall be available in FY25.
FINANCE COMMITTEE VOTE: 7-0
DISCUSSION: The Finance Committee unanimously supports the motion to transfer $168,000 from Free Cash
(Undesignated Fund) to supplement funds received from the Commonwealth of Massachusetts under the Chapter 90
roads program. The funds will be allocated to the Town DPW to be spent on the repair and upkeep of public ways.
The Finance Committee supports the Town DPW Director’s strategic plan to monitor and maintain the quality of the
Town's roads. In addition to providing extra funds to address the significant needs that exist, by making the funds
available in FY25 (instead of having to wait until FY26), this article allows the town to begin the bidding process for
some of the work earlier in the season, rather than waiting until the passage of the state budget. The amount of
Free Cash supplemental funds being proposed at this year's Annual Town Meeting is less than has been presented in
some other recent years to allow Free Cash to be used for other priorities as well as the roads. However, it is
anticipated that the Town might receive more funds from the Commonwealth of Massachusetts outside of Chapter
90 funding for roads that can be used for that purpose. Further, the Select Board has pledged to use mitigation
funds, if needed, to also support road repair and improvement projects in FY26. The efforts to repair and improve
the Town's roadways are a priority for the Town and there is a need to address road conditions to ensure road quality
and safety. While more funding for road repairs and improvements would be helpful in the long-run, these funds will
be helpful toward that goal.
APPROVED__________DISAPPROVED__________
36Source page 37
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 13
“OMNIBUS” CAPITAL OUTLAY PROGRAM
Article 13 To see if the Town will vote to raise and appropriate, transfer from available funds, or to authorize the
Town Treasurer, with the approval of the Select Board, to borrow (and to issue bonds or notes therefore) any sum
or sums of money, or by any combination of these methods of financing, as may be necessary or desirable, make
available funds for the purpose of purchasing, leasing, re-conditioning, improving or replacing any motor vehicles or
other items of equipment or machinery or other items of personal property for any town agency, or for the purpose
of contracting for any service, or for the design, repair, acquisition, construction, replacement or relocation or
improvement to any town building or other structure, public works facility (including highway needs and traffic safety
items), any other town owned facility or real property, or for any other purposes for which borrowing may be
authorized, to purchase, or to take by eminent domain, any land or easements necessary for any such purposes and,
where applicable, to authorize the trade-in of any presently owned motor vehicles, equipment or machinery to reduce
the purchase or acquisition cost of any item to be acquired, and to include in any new capital project borrowing
authorization and/or to amend such borrowing authorizations from prior years Town Meetings to provide for the
application of any bond premiums to reduce the cost of such borrowings or to apply same to payment of project
costs; or to take any other action related thereto.
Select Board for Capital Planning Committee
Article 13 - MOTION 1
MOVED: (a) The acquisition of all vehicles and other motorized equipment that is authorized to
be purchased or otherwise acquired by any motion made under this warrant article shall be under the
responsibility of the Finance Director/Chief Procurement Officer. In addition to the procurement, the
“trade-in” or other disposition of all vehicles and other motorized equipment being replaced is also
authorized and shall be under the responsibility of the Finance Director/Chief Procurement Officer. In
all cases where by a motion made under this warrant article, a vehicle or other piece of motorized
equipment is to be acquired by a town agency such purchase or acquisition shall be subject to and bound
by the detailed specifications regarding such purchase or acquisition on file in the office of the Town
Clerk; provided, however, the Finance Director/Chief Procurement Officer, may, in appropriate
circumstances, waive or modify the said detailed specifications, subject to a vote of the Finance
Committee, taken within 30 (thirty) days following a decision to waive or to modify the foregoing
provision requiring full compliance with the specifications on file.
(b) All building related projects which are approved and or funded by any motion made under
this article shall be under the responsibility of the Building Renovations Committee appointed pursuant
to Canton By-law, Article X, section 4, except as may be provided by any specific motion made pursuant
to this article.
FINANCE COMMITTEE VOTE: 7-0
Article 13 - MOTION 1
DISCUSSION: This motion authorizes the Finance Director to supervise the acquisition, trade-ins, or other
disposition of vehicles and other motorized equipment. This motion also authorizes the Building Renovations
Committee to oversee all building/land projects.
APPROVED__________ DISAPPROVED__________
37Source page 38
ANNUAL TOWN MEETING – MAY 12, 2025
Article 13 - MOTION 2
MOVED: That One Million Four Thousand Three Hundred Thirty-Five Dollars ($1,004,335) be
appropriated from the Fiscal Year 2026 tax levy and other general revenues of the Town to be spent by
the Finance Director (in his capacity as Chief Procurement Officer) with the approval of various Municipal
Departments designated below and with the approval of the Select Board for the purposes set forth below
as follows:
FINCOM
RECOMMENDATIONS AMOUNT
Building Department
Replace 2016 Ford Explorer 2025 Ford Maverick XLT AWD Supercar $40,000
MIS
60 Computer and Peripheral Replacements 80,200
Copier Replacements: Fire, Police, Elder & Human Svcs., New Assessors 15,525
Fire Department
Replacements of Boats 1 & 2 32,000
Library
Lactation/Nursing Pod 30,000
Parks & Recreation
Replace 2015 F350 w/New w/Hazard Lights & Snow Plow 60,000
New 2025 Ford Maverick (W8J) XLT AWD Super crew Hybrid 40,000
Tilden Field Renovation 22,000
New 48” Hydro Walk Behind Kawasaki 185 HP 8,500
Police Department
Replace 4 Marked Cruisers: 684, 685 686, 694 284,000
9 Ballistic Shields with Ports 84,300
Central Maintenance
Replace Police Bldg. Metasys Building Automation System (BAS)
With Niagara BAS System 53,920
Phase 2 Town Hall Carpeting Replacement 49,000
Masonry Repairs at Police Department and Pequitside 40,000
Department of Public Works
Phase 1 Dam Inspection & Report 27,000
Survey GPS Receiver Network Data Collector 18,490
GIS Asset Management Software Upgrade (DPW Share) 34,000
Replace Truck #52 – Sign Board 13,400
Revere & Son Heritage Trust
Museum Director Office at Coppermill Hall 29,700
Furnishings for Pavilion Adjacent to the Museum 42,300
_________
GRAND TOTAL $1,004,335
The amounts listed above for particular acquisitions are not to be construed as individual appropriations.
The sums shown are intended to be estimates of individual items but the amount appropriated is one
line item in the total sum of One Million Four Thousand Three Hundred Thirty-Five Dollars ($1,004,335).
The Finance Director and Town Administrator, acting jointly, are hereby authorized to distribute such
funds in such a manner as may be needed to accomplish the foregoing list of purchases; provided,
however, that each item contained in the list is procured and that the excess funds are available because
one or more items cost less than estimated and not because an item intended to be procured is not so
procured.
FINANCE COMMITTEE VOTE: 7-0
38Source page 39
ANNUAL TOWN MEETING – MAY 12, 2025
ARTICLE 13 - MOTION 2 (Municipal Cash Capital) – CAPITAL PLANNING DISCUSSIONS:
Building Department
2025 Ford Maverick XLT AWD Supercab ($40,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to purchase a new Ford Maverick as a replacement for the department’s current 2016
Ford Explorer. The current vehicle is nearing the end of its useful life and a reliable vehicle is needed.
MIS
Computer & Peripheral Replacements ($80,200)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to purchase approximately 60 replacement computers and associated support hardware.
The computers marked for replacement do not have the hardware requirements necessary to run Windows 11, and
ongoing technical support for prior software is ending and will eventually result in issues. This will be an ongoing
process of replacing all these older systems to preserve functionality and security.
Copiers: Fire, Police, DEHS, and New Copier for Assessors ($15,525)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to purchase replacement copiers for the Fire Department, Police Department, and
Department of Elder & Human Services. These copiers are reaching their end of life, and the replacement copiers
now incorporate enhanced functionality. This request is also intended to cover a new copier for the Assessors office,
which will be capable of printing larger pages for maps and plot plans used by the department.
Fire
Replacement of Boats 1 & 2 ($32,000)
The Capital Planning Committee supports this request 7-0-0.
This cash capital request is for the replacement of two Achilles inflatable rubber boats used by the Fire Department
for rescue and assistance calls at Glen Echo Pond, Ponkapoag Pond, and Reservoir Pond. The current boats were
purchased in 2004 and 2007, and have begun to show signs of excessive wear. These replacements would ensure
the Fire Department has the equipment needed for water-based and ice-based rescues in the future.
Library
Lactation Pod ($30,000)
The Capital Planning Committee supports this request 5-0-0.
This cash capital request is for a lactation pod to be purchased and installed inside the Canton Public Library. Lactation
pods provide clean, secure, and private spaces for new mothers, and they have become commonplace in public
spaces. This pod will promote inclusion at the library and allow employees and patrons with children to have the
appropriate ADA compliant accommodations for nursing and related activities. This is a mobile pod that could be
moved in the future, if needed, and it will not be negatively impacted by the planned interior renovations of the
library.
Parks & Recreation
2025 Ford Super Duty F-350 SRW ($60,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to replace a 2015 F-350 that is offline due to exhaust and engine issues that are estimated
to cost over $20,000 to repair. This is a heavily used truck that is required to transport machines, tow items, and
general maintenance use. It is also used for plowing, warranting purchasing the F-350 model.
2025 Ford Maverick XLT AWD Supercrew Hybrid ($40,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to supplement the current 2010 Ford Explorer that is shared between the recreation
director, the assistant director, the recreation supervisor and the CAASA program coordinator. With the number of
meetings, equipment moving, special events, and site visits requiring transportation to various sites, an additional
39Source page 40
ANNUAL TOWN MEETING – MAY 12, 2025
vehicle is required. This will be a hybrid vehicle to continue the move towards a more environmentally sustainable
fleet.
Tilden Field Renovation ($22,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to address the current infield drainage issues that are experienced every year on this
heavily used field, which sometimes needs to be closed as a result.
The infield skin is currently one foot too low for proper drainage and the current infield mix is also causing hazardous
playing conditions, as it has way too much clay in it. This renovation will address those current hinderances to good
playing conditions and create a safer playing area for the town’s children.
48'' Hydro Walk Behind Kawasaki 185 HP ($8,500)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is to purchase a new stand-behind mower for the fleet. Parks & Recreation currently only
has 32-inch stand-behind mowers and 48-inch ride-on mowers. Some of the new areas assigned to the department,
including the Earl Newhouse Waterfront location, the Gridley School, and at the Metropolis Skating Rink, are larger
areas with dangerous slopes for ride-on mowers, or have other challenging issues, and it would be inefficient to use
the smaller 32-inch stand-behind mowers, requiring about twice the time to service those areas, than it would take
with a 48-inch stand behind mower.
Police Department
4 Police Cruiser Replacements ($284,000)
The Capital Planning Committee supports this request 4-0-0.
This cash capital request is part of an annual request by the Canton Police Department to routinely replace the worn-
out cruisers in their fleet with new ones for safety and performance. Police vehicles have a much shorter lifespan
than the average vehicle due to heavy wear and high-performance needs. As a result, the Canton Police Department
is following the standard practice of replacing vehicles once they reach 80,000 to 90,000 miles driven, unless
reliability issues warrant replacing a vehicle sooner. Replacing police vehicles using these parameters is a more cost-
effective way of managing their fleet as opposed to potentially costly repairs and maintenance, and losing access to
these vehicles while this work is performed.
Ballistic Shields with Ports ($84,300)
The Capital Planning Committee supports this request 4-3-0.
This cash capital request is to purchase these ballistic shields for added safety for our officers who may need to
respond to calls for active assailants in schools, town buildings, workplaces or shopping malls. Unlike the two shields
currently possessed by the Canton Police Department, these new shields will have a window (port) for the officers to
see through as they approach the scene and are the best rated shields to stop rifle rounds in addition to handgun
rounds. The requested number of shields (nine) will permit each cruiser to have one, so no officer would arrive at
the scene without it. Most CPC members agreed this was a worthwhile purchase, although some members were
concerned about the appearance of arming the police this way and questioned the need at this time.
Central Maintenance
Replace Police Building Automation System ($53,920)
The Capital Planning Committee supports this request 7-0-0.
This cash capital request is to replace a problematic Building Automation System with a more reliable system. The
current system is very outdated and only allows minimal computer control. The new system will have lower annual
maintenance costs while providing improved functionality and it will be easier to service due to the more readily
available components. The Town has some experience with the new proposed system at two other Town-owned
locations.
Phase 2 Town Hall Carpeting Replacement ($49,000)
The Capital Planning Committee supports this request 7-0-0.
This cash capital request is to continue replacing carpeting throughout the Town Hall. Phase 1 of this project focused
on areas of the main floor. The new carpeting has been well-received and is a much-needed upgrade to the building,
as the existing carpet is 20 years old, worn out, and in some areas ripped and wrinkled. Phase 2 will continue this
process in additional areas of the building.
40