JLJames Laurenti
Beverly, Massachusetts · Try it yourself

"The money is there. They just need to find it."

It's the most common thing people say about the city budget. So here is Beverly's actual FY2027 budget, balanced the way the city balanced it. Now you're in the chair. Change the trash fee, put back what they cut, reach for money that isn't the Council's to simply take. Every lever is real, and so is its catch. Watch the balance at the bottom of your screen.

Free cash: the money that's there, and can't help

Beverly closed its FY2026 books with about $10.5M in certified free cash. Free cash is last year's leftover, the money the city took in above what it spent, certified by the state after the books close. It's the pool available to appropriate the next year, which is why people say the money is there. But it's one-time money: state rules bar it from funding recurring costs like salaries, because the job vanishes the year the surplus dips. Most of it gets claimed each year, routed to roads, the stabilization fund, the retiree-health trust, and capital projects, and what the Council never appropriates rolls forward into next year's pool. It sits outside the operating budget below. When your choices over-balance the budget, the extra lands here, in free cash, not in services.

1. The trash fee

The year's loudest fight, and the one lever the Council could pull on its own. Trash runs as a break-even account; whatever residents don't pay in fees, the general fund covers, pulling money from everything else. The higher the fee, the less the general fund covers, and the smaller the gap the cuts have to close. It also means residents pay more directly. That's the trade.

The schedule the Council adopted, 7-2. More than before, less than the mayor wanted. At this fee the general fund still covers $1.40M of the trash program, leaving $1.81M for the cuts below to close.

2. The cuts that balanced the budget

These are the reductions in the mayor's proposed budget, the ones that actually close the gap, switched on. Toggle one off to put the service back, and the budget falls short by that amount. Then you have to find it elsewhere. Almost every dollar here is a job or a service someone uses.

Kept as-is, these cuts total $1.81M, exactly what the adopted trash fee left to close. That's why the budget starts balanced.

3. What the Council cut during review

On June 23 the Council added $93,120 more in cuts, on top of a budget the mayor had already balanced. Here is the part that surprises people: these don't close the gap. The budget was already closed. They land in free cash instead, one-time money that can't pay for recurring services. So these cuts eliminated positions to generate savings that legally can't be spent on positions.

Kept on, these add $93,120 to free cash, not to the operating budget. Toggle them off and the budget still balances; you simply generate less one-time cash.

4. The revenue side

More money coming in means fewer cuts. But almost none of this is the Council's to decide. Property taxes are hard-capped by state law. The rest needs someone else to say yes: the voters, the unions, the institutions, or the market. Each lever carries the condition that would have to be true first.

Property taxeslocked · capped$139.6M
Beverly's biggest revenue source, about 78% of the budget. Under Proposition 2½ the levy can grow only 2.5% a year, plus whatever new construction adds, and the city already taxes to that cap. The one way past it is a voter override.
New development this yearlocked$1.95M
10-yr low 10-yr average FY27 budget 10-yr high
The FY2027 budget counts on $1.95M of new construction added to the tax rolls, a strong year by recent standards. The state certifies the final figure later, when the tax rate is set. Beverly can't simply dial this up; it depends on the market and years of permitting. Unlock to explore the decade's range.
Why this figure?

Beverly's Financial Forecast Committee has flagged that joining the GIC could save "several million" a year. $2M is a deliberately conservative floor; the real number depends on plan design, enrollment, and what the unions accept.

Why this figure?

Beverly collects roughly $250K in voluntary payments today. Cities with formal PILOT programs collect several times that from their large institutions, so $500K is a modest step up, closer to a doubling than a ceiling.

5. Still short? Cut deeper

If you put services back or lowered the fee, this is where the money runs out. The big departments, cut on top of what the city already did. Watch the job count climb, and how fast you reach schools, police, and fire, because that's where the money is.

Beverly Public Schoolsbudget $89.9M
No further cut
Policebudget $10.7M
No further cut
Firebudget $8.40M
No further cut
Public Worksbudget $9.07M
No further cut

Balanced. The bill: about 10 city jobs, plus $93K to free cash.

That's the budget the city actually passed: the middle trash fee, the cuts in the proposed budget that balanced it, and the Council's extra cuts landing in free cash. Now move a lever. Every version balances a different way, and somebody pays for each one.

How this works. The trash options, the itemized cuts, the Council amendments, and this year's new growth are from Beverly's FY2027 budget and the FY2027 walkthrough. The cuts in the mayor's proposed budget balance it. The reading that the Council's June-23 additions sat on top of an already-balanced budget, and so land in free cash rather than closing anything, is this tool's, drawn from the sequence of votes rather than stated in any city document. Job estimates assume an average position, with benefits, costs about $95,000. Revenue levers marked estimated are rough figures shown to convey scale and the conditions attached, not to predict.

On free cash. The $10.5M is Beverly's FY2026 certified free cash, the most recent figure, from the city's FY2026-2030 financial forecast. New-growth history is the state Division of Local Services 11-year series; FY2027's $1.95M is the figure in the adopted budget, an estimate: new growth is certified by the state at tax-rate setting, months after the budget passes.

The gap grows. Toward $7.1M in FY2028, then $10.0M, then $13.7M if nothing structural changes, so balancing it once doesn't make it go away. What a decade of these choices says about the town is the subject of a companion piece, coming soon.

On the department budgets. In lever 5, the school figure is the FY2027 appropriation. Police, fire, and public works are their FY2026 budgets, because the city does not publish a departmental breakdown at that level for FY2027. They are shown to convey relative scale, not as FY2027 figures.

Balanced