← Beverly James Laurenti
Beverly, Massachusetts · How the money works

A state law caps how fast Beverly can raise money. Its costs rise faster.

Every fight over City Hall, trash fees, or teaching jobs sits on top of the same problem. The clearest way to see it is to picture the whole city as one household, so that's the thread running through this page, in a short box at each step. Real Beverly numbers, plain language, no finance background needed.

A nonpartisan explainer. Figures from the city's own budget documents, with sources at the bottom and the details one tap away.

Picture the city as a household

Meet the cast once, and the rest of the page reads easily.

  • The capped raiseProperty taxes, the city's main income, can rise only about 2.5% a year. A state law called Proposition 2½.
  • The bills that outrun itSalaries, health insurance, retirement, and special education, all climbing faster than the raise.
  • The mortgageBorrowing for big buildings, paid back slowly over decades. Officials call these capital projects.
  • The rainy-day jarThe city's savings cushion. Officials call it reserves.
  • The one-time yard saleMoney you can only spend once, gone after a single year.
  • The vote at the tableAsking residents to approve higher taxes for good. Officials call it an override.
01 · The scissors

The city can't raise money as fast as its bills grow.

Most of the city's income comes from property taxes, and the cap lets that income grow only about 2.5% a year, plus a little from new construction. The city's costs don't stop at 2.5%. Salaries, health insurance, retirement, and special education climb faster, roughly 4% to 9% a year. So the bills pull ahead of the income, a little more every year.

At the kitchen table

Your boss can give you a 2.5% raise. But rent, groceries, and insurance went up 6%. You're not overspending. The math just stops adding up, and it slips a little further each year.

Picture two lines. The top one is what the city has to spend. The bottom one is what it's allowed to collect. They start together and pull apart, like a pair of scissors opening. The space between them is the shortfall, and it grows on its own before anyone makes a single decision.

$162M $181M $200M 2025 2026 2027 2028 2029 What it spends What it collects
Money coming in Money going out The shortfall

The exact dollar figures matter less than the shape: the spending line pulls away from the income line, and the gap widens every year. Both lines start equal in 2025 because the city is required by law to pass a balanced budget.

Source: City of Beverly, Financial Forecast 2025–29 (December 2024).

Want the specifics on the costs?

The cap (Proposition 2½) lets the property-tax take grow about 2.5% a year, plus revenue from new construction. On the cost side, the city's forecasts show the fastest-growing items are health insurance, pension contributions, salaries set by union contracts, special education, and the assessment Beverly pays to the regional vocational high school. Several of those routinely rise faster than the 2.5% cap, which is what opens the gap.

The chart combines the city side and the school side of the budget. By 2029, spending is projected near $198.6M against about $188.4M coming in, a gap of roughly $10M.

02 · The gap was no surprise

The city saw this coming, and it keeps getting worse.

This was not sprung on anyone. The city's forecasters flagged this year's shortfall back in 2022, and again in 2024. Both times they were close. And it isn't a one-time dip: left alone, the yearly gap grows from about $3.9 million to more than $10 million within four years.

At the kitchen table

You ran the numbers two years ago and saw this tight year coming. You were right. And next year looks tighter, and the one after that tighter still, unless something changes.

How big the yearly shortfall would get if the city did nothing. It can't actually do nothing, since it has to balance the budget by law, so read this as a warning light, not a prediction. Each year it has to close that year's gap somehow.

Source: City of Beverly, Financial Forecast 2025–29 (December 2024).

How do we know it was foreseen?

The city's Financial Forecast Committee projected the 2026 shortfall at about $3.1 million in its December 2022 report, and about $3.9 million in its December 2024 report. The 2024 report also projected the gap widening in the years after, to roughly $6.3M, $7.6M, and $10.2M, if nothing changed. The most recent report describes this stretch as more severe than anything the city has faced in decades, because the one-time fixes it used before are now gone (see the next section).

03 · The one-time fixes are used up

For years, the city patched the gap with money it could only spend once.

Beverly has run shortfalls on paper for a long time, and it kept closing them with one-time money. A big slug of federal pandemic aid. Road repairs shifted out of the day-to-day budget. Unused tax room. Equipment it chose not to buy. Each worked exactly once. Now they're spent, and what's left are the hard tools: raise fees, or cut services.

At the kitchen table

One year you sold the old car; another you skipped vacation and raided the holiday jar. Those got you through, but you can't sell the same car twice. Eventually you're down to the hard choices: a side job, or cutting things you'd rather keep.

GONE
$12.6M
Federal pandemic aid, spent and won't repeat
source ↗
GONE
$2.7M
Road repairs moved out of the day-to-day budget
source ↗
GONE
$1.4M
Unused tax room, now drawn down
source ↗
GONE
$300K
Equipment purchases the city skipped
source ↗

The problem was never any single one of these moves. It's that none of them come back the next year. In budget language, these are "one-time" sources, as opposed to steady, recurring money.

04 · The choices, and what each one costs

The city can't make the squeeze disappear. It can only decide how to carry it.

The shortfall is mostly outside the city's control. But how it copes is a set of standing choices, and each one helps in one way and costs in another. None is free. Here are the four big ones in plain terms, with the upside and the downside of each. Reasonable neighbors land in different places on all of them.

At the kitchen table

Every money decision a household makes is a trade-off: pay down the debt or take the trip, save more or spend now. There's rarely a free option, only different costs landing on different people. The city's choices work the same way.

Guessing next year's income

Plan high, or plan low?

What the city does

Guesses low on purpose. Money that comes in above the guess becomes savings.

Another option

Guess the income honestly, leaving more room to fund services now.

The trade-off

UpsideBuilds savings and keeps the city's borrowing cheap. It also guards against guessing too high and running out of money partway through the year, which would force cuts mid-year, in the middle of a school year.

DownsideIt makes the shortfall look bigger on paper every year, and that bigger number is what gets used to justify cuts.

How much to keep in savings

A big rainy-day jar, or a small one?

What the city does

Keeps a large cushion, near 19% of its budget, roughly two and a half months of spending.

Another option

Hold a smaller cushion, closer to what comparable towns keep, and spend the difference on services.

The trade-off

UpsideA big cushion rides out a bad year and keeps borrowing cheap.

DownsideMoney in the jar isn't paying for services today. And drain it to cover everyday bills, and it's gone, with the same gap waiting next year. (How Beverly's cushion compares to other towns is in the appendix.)

How to pay for big buildings

Borrow, pay cash, or wait?

What the city does

Borrows for big projects like the City Hall renovation, repaid slowly over many years.

Another option

Pay cash (which drains the savings jar), or delay the project, though a building left to decay only costs more to fix later.

The trade-off

UpsideSpreads the cost over the decades people use the building, instead of draining today's savings.

DownsideThe city owes the loan payments for years. And the key point: that borrowed money legally can't be turned into salaries. It's a separate pot, like a mortgage you can't spend on groceries.

How to close the gap

Fees, a tax vote, or cuts?

What the city does

Raises flat fees like the trash bill and cuts services, to avoid asking voters for higher taxes.

Another option

Ask voters to approve a permanent tax increase (an override), or pursue payments from large tax-exempt institutions.

The trade-off

UpsideA fee is easier than a town-wide vote and avoids raising everyone's taxes.

DownsideA flat fee costs a struggling household the same as a wealthy one, and it doesn't keep up with rising costs, so the gap returns next year. An override could fix it lastingly, but it raises everyone's taxes and the vote can fail.

The pattern: on every row, the choice that protects the city's long-term strength also pushes more of the near-term pain onto current services and onto flat fees. That is the real decision in front of the city, and it comes down to values and risk, not arithmetic.

Think the money's just sitting there? Try finding it yourself.

05 · The argument worth having

The pressure is real, it's getting worse, and the easy money is gone.

That's why the loudest fight, "they're renovating City Hall while cutting teachers," misses the mark. Those are two separate pots. The building money is borrowed and repaid over decades; by law it can't become next year's salaries, and spending borrowed money on everyday bills would only blow a bigger hole later.

The disagreements worth having are these:

  • How much risk to carry. Keep a big safety net and cut now, or spend more on services and accept the danger of a mid-year shortfall?
  • How much to save, and in what form. Is the rainy-day jar bigger than it needs to be, and should more of it be easy to reach instead of locked away?
  • Band-aid or real fix. Keep raising flat fees that don't keep up, or ask voters for a permanent tax change that fixes the gap but costs everyone?
  • Spend less, or bring in more. Where can the city honestly cut costs, like health care or sharing services with nearby towns, and should it grow what it collects by welcoming new development?
  • Who carries the weight. Renters, homeowners, seniors, families, and big tax-exempt institutions don't feel these choices the same way. Who should?

Those are real, fair disagreements about risk, fairness, and priorities, and they're worth arguing loudly. Blaming each other over two unrelated bills just runs out the clock while the gap keeps widening.

06 · The conversation is already happening

This isn't a lone voice in the dark.

Beverly is a town worth caring about, and this is a real problem. We're already feeling it: a trash bill leaping from $100 toward $300 or more, jobs cut across city departments, even police and fire posts left unfilled. Those costs land on real households right now.

But most of the public energy goes to the symptoms, the size of the trash fee and the look of the City Hall project, and to deciding who to blame. The slow squeeze underneath, the one from the first few sections, barely comes up. Some people are digging into the real causes, on the City Council and in letters from residents, but it's scattered, and a few arrive already certain of one fix before the rest of us have the full picture. This page is here to hand everyone the same map.

Where it's playing out, if you want to follow it or speak up:

A note on why this exists. I didn't make this to push a tax increase, defend a fee, or take anyone's side. I made it because I love this place, the money problem is only going to get harder, and almost no one had laid the whole picture out in plain language. If we're going to argue, and we should, let's spend that energy on the things that actually fix it, not on deciding who to blame for two unrelated bills. Now you've got the map.

James Laurenti

Appendix · A fact-check

Is the city sitting on a pile of cash?

A common charge is that Beverly hoards money while pleading poverty. So let's check it.

At the kitchen table

The question is just: is this family's rainy-day jar bigger than the neighbors'? The fair way to compare is to measure each household's savings against its own spending, not in raw dollars.

Here's Beverly's savings cushion next to nearby and similar-sized towns, measured as a share of each town's yearly budget.

Woburn
32.3%
Watertown
21.5%
Marlborough
20.1%
Salem
19.6%
Leominster
19.5%
Beverly
19.2%
Westfield
14.7%
Danvers
14.6%
Marblehead
9.5%
Peabody
6.6%
Gloucester
5.5%

Middle of the pack ≈ 17%.   Beverly: 19.2%.

Beverly Nearby and similar towns

Savings as a share of the yearly budget, 2025. Beverly is on the higher side, but it lands squarely in the middle of the pack, 6th of 11. Not lean, not a hoarder. One catch: most of Beverly's savings sits in a fund that takes a two-thirds council vote to spend, rather than money it can reach easily.

Source: Massachusetts Division of Local Services, Municipal Finance Trend Dashboard, 2025 figures.

How is "savings" measured here?

Savings combines the city's leftover money at year-end (free cash) and its formal rainy-day fund (the stabilization fund), divided by its general-fund operating budget. All eleven towns are measured the same way, using the state's certified 2025 figures, so it's a fair comparison.

There's no single official "correct" level to keep. Rating agencies and the Government Finance Officers Association generally suggest holding at least about two months of spending, which is roughly 17%. Statewide, reserves have run unusually high since the pandemic.

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