Tuesday, January 13, 2026

Fire truck capital reserve Article 2

Select Board recommended the article 3-0.

Article 2 asks voters to raise $50,000 to add to the Fire Truck Capital Reserve Fund, a savings fund for a future new fire truck. The Select Board recommended it 3-0. A majority vote is required.

Fire department equipment reserve Article 3

Select Board recommended the article 3-0.

Article 3 asks voters to raise $4,000 to add to the Fire Department Equipment Capital Reserve Fund, which already exists. The Select Board recommended it 3-0. A majority vote is required.

Public safety building trust fund Article 4

Select Board recommended the article 3-0.

Article 4 asks voters to create a Public Safety Building Expendable Trust Fund and put $50,000 in it for early design, engineering, planning and other professional services for a public safety building. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board would be the agents who spend from the fund. The chair said a Primex audit of the Police and Fire departments found several safety issues, so a committee was formed to look at a new safety complex for both departments. A committee member said the group will look at land options and make a plan to build. The chair said a plan is required before any future federal funding. The Select Board recommended it 3-0. A majority vote is required.

Town Hall trust fund Article 5

Select Board recommended the article 3-0.

Article 5 asks voters to add $10,000 to the Town Hall Expendable Trust Fund, set up in 1998, for Town Hall maintenance and repairs. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board recommended it 3-0. A majority vote is required.

Road maintenance trust fund Article 6

Select Board recommended the article 3-0.

Article 6 asks voters to add $25,000 to the Road Maintenance Expendable Trust Fund, set up in 2012, for town road maintenance and repairs. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board recommended it 3-0. A majority vote is required.

Legal trust fund Article 7

Select Board recommended the article 3-0.

Article 7 asks voters to add $20,000 to the Legal Expendable Trust Fund, set up in 2025. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board recommended it 3-0. A majority vote is required.

Advanced life support trust fund Article 8

Select Board recommended the article 3-0.

Article 8 asks voters to add $10,000 to the Advanced Life Support Municipal Intercept Program Expendable Trust Fund, set up in 2025, to pay for emergency paramedic services. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board recommended it 3-0. A majority vote is required.

Library maintenance trust fund Article 9

Select Board recommended the article 3-0.

Article 9 is a citizens' petition. It asks voters to create a Library Maintenance Expendable Trust Fund and put $5,000 in it to keep the library building safe and repair its systems. The money would come from the December 31, 2025 unassigned fund balance, with no money raised by taxes. The Select Board would be the agents who spend from the fund. The Select Board recommended it 3-0. A majority vote is required.

Veteran total disability tax credit Article 10

Select Board recommended the article 3-0.

Article 10 asks voters to change the optional tax credit for a veteran with a service-connected total and permanent disability to $1,900. If approved, it would take effect for the final property tax bill of the 2026 tax year. The Select Board recommended it 3-0. A majority vote is required.

Budget hearing and 2026 MS-636 budget overview

On January 13, 2026, the chair presented the 2026 budget (state form MS-636) at a budget hearing. The budget year runs January 1 to December 31, 2026. The chair said no changes could be made at this hearing. Changes must be made at the Deliberative Session (the meeting where voters can change warrant articles) on February 3, 2026 at 7:00 p.m. Health insurance rose 14.7%, dental rose 4.4%, and property/liability insurance through Primex rose 21%. Three elections in 2026 raise election costs: March 10, September 8 and November 3. A change in Town Counsel will save at least $100 per hour. Highway and streets rose $30,000 to finish paving Deertrees and Swamscott Streets. The town budgeted $187,355 for recycling and trash. Overall, the operating budget rose 6.02%. The chair said the board focused on needs over wants.

Operating budget Article 1

Article 1 asks voters to raise $2,366,237 for the 2026 operating budget. If voters reject it, the default budget (the budget that takes effect if voters reject the proposed one) would be $2,269,920. The governing body could also hold one special meeting to take up a revised operating budget only. The Select Board recommends $2,366,237. A majority vote is required.

Undesignated fund balance and tax rates

The chair said state law requires towns to keep an undesignated fund balance (unspent tax money carried over) of more than 5% but less than 17% of the operating budget. In 2024 it was $1,036,549, or 12.3%. In 2025, after about $174,000 was spent on warrant articles, it fell to $770,998, or 8.6%. The Board agreed to use another $175,000 this year to lower the municipal tax rate from $3.20 to $2.80 per $1,000 of assessed value, and to work to rebuild the fund next year. Rates presented per $1,000: municipal $2.80, county $0.63, state education $1.10, local education $12.42, for a total of $16.95. Warrant articles were reduced by $66,147 compared to last year. Total recommended appropriations rose 2.7%. Estimated taxes to be raised rose 8.73%, or $127,565.