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MEMO From Mayor: City Council to vote on shift factor for tax rate

Posted on December 16, 2024


It’s that time of the year! The City Council will convene at a Special Meeting scheduled for Monday, December 16 at 7:00 pm to vote on a shift factor that will determine the tax rate for residential and commercial properties. Before deliberating  on how to balance the tax burden between these categories, I am introducing to the City Council a few critical orders to address the sewer deficit and to ensure we invest in future capital needs.

Sewer Deficit and Proposed Solution

The current sewer deficit stands at $927,778. Without an updated sewer rate, this deficit is likely to persist annually. Last year’s deficit was subsidized through taxation due to significant breaks in the sewer collection system. This year, the deficit is the result of contract terms requiring the City to pay a premium when flows exceed an agreed-upon baseline. Fortunately, this is the final year of the existing long-term contract, and the new agreement will prevent such financial surprises.

The City Council has expressed a clear preference to avoid resolving the deficit through taxation. I fully agree. To address this year’s shortfall, I propose a third path that avoids burdening taxpayers, protects our bond rating, and preserves our stabilization account. Since the fiscal year began on July 1, the general stabilization account has earned $1,114,335.87 in interest. I propose utilizing these earnings to cover the sewer deficit and to invest in essential capital projects. This solution allows us to clear the deficit responsibly while ensuring fiscal stability.

Tax Rate Shift Recommendation

For the first time in years, favorable shifts will result in a reduction of tax rates for both residential and commercial properties. However, the average single-family home tax bill will still increase by $304.16, or approximately $25 per month. This increase is primarily driven by rising residential property values, coupled with higher costs for insurance, schools, transportation, and contractual obligations. Additionally, Holyoke’s long-standing commitment to fully funding the retirement system by 2030 requires allocating approximately $8 million annually beyond the standard retirement budget.

The Council’s decision to set the tax rate shift is critical. This year, I recommend adopting a shift factor of 1.7500. This adjustment will significantly reduce both residential and commercial rates while keeping the average single-family tax bill increase to a manageable level.

Achievements and Budget Stability

Together with city department heads and our City Council, we have made substantial progress, and I am pleased to highlight the following accomplishments:

  • No Use of Free Cash or Reserves: We are not relying on free cash or reserves to reduce the levy amount.
  • Balanced Budget Without ARPA Funds: This year’s budget is balanced without dependence on federal ARPA funds.
  • Conservative Revenue Estimates: By budgeting conservatively and collecting more local receipts than anticipated, we have strengthened our free cash position. This provides us with greater flexibility to address shortfalls and invest in critical capital needs.

Looking Ahead

I am committed to exploring strategies to alleviate taxpayer burdens in the next fiscal year, particularly by re-evaluating contributions toward the retirement funding schedule. Holyoke’s aggressive approach to retirement funding has been essential, but we must balance it with the need to provide relief to taxpayers.

In closing, setting the tax rate shift is among the most challenging decisions the Council faces each year. I am confident that with their thoughtful deliberation and commitment, we will continue to make incremental progress toward a fiscally sound and prosperous future for our community.

Supporting Documents and information:

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