Commonwealth Report Legislators Method

Essex County

Boxford

Town · Essex County · 8,208 residents (ACS 2020–24)

Data through FY2026; built October 19, 2026.

State House

Boxford is split among two House districts. Shares are of 2020 residents.

State Senate

School districts

Regional planning agency

Merrimack Valley Planning Commission

Fairness Index

Boxford scores 39 on the Fairness Index for all state aid and 32 for discretionary money. Fifty is a fair share.

All state aid

39 / 100217th of 351 (1 = most above its share)

Equal
38
Need
59
Burden
30
Effort
31

Rank under other weightings: 176th to 248th.

Stable low: below 45 under every weighting

Boxford received less than its share of state aid on three of four measures; its blended score of 39 stays between 34 and 45 under every weighting tested.

Discretionary money only

32 / 100261st of 351 (1 = most above its share)

Equal
28
Need
48
Burden
29
Effort
22

Rank under other weightings: 244th to 269th.

Stable low: below 45 under every weighting

Boxford received less than its share of discretionary money on all four measures; its blended score of 32 stays between 28 and 36 under every weighting tested.

Each bar is one way of defining a fair share: Equal, the same per resident; Need, weighted toward poverty, low income and a thin tax base; Burden, by what each program pays for (road miles, bridges, pupils and so on); Effort, by what residents already pay in property tax relative to their income. The line marks 50. The score is the average of the four. Discretionary money is competitive grants and earmarks that name the town. How the index is built.

State money, FY2017–FY2026

Boxford’s town government and school districts received $76.6 million in formula aid and $1.3 million in competitive grants over ten years.

Formula aid

$76.6M

$9,338 per resident (203rd of 351) · gross

Competitive grants

$1.3M

$156 per resident (285th of 351)

Earmark-account payments

$446,000

$54.34 per resident (68th of 351)

Competitive grants to Boxford peaked in FY2021 at $609,000, 48% of the ten-year total.
Formula aid$76.6M total · peak $9.4M in FY2023
Competitive grants$1.3M total · peak $609,000 in FY2021
Earmark-account payments$446,000 total · peak $156,000 in FY2026
FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26

Each class has its own scale. Bars show dollars paid in each fiscal year.

Formula aid is gross: Chapter 70 as DESE attributes it to the town, and cherry-sheet aid before the state deducts charges such as charter tuition and transit assessments, plus other formula programs as paid. Competitive grants and earmark-account payments are Comptroller payments to the town government and its school districts (stage: paid), the same payees as the Fairness Index. Enacted earmarks and earmark payments are different things: enacted earmarks are budget clauses, counted three ways above; earmark-account payments are Comptroller payments to the town government and its school districts from accounts classified as earmarks, which can include prior-year and statewide-program money. Either can be larger. Shared revenue, pass-through contracts, transfers to state entities and unclassified payments, $3.2M in all, are not shown. Rank 1 is the highest amount per resident among 351.

Earmarks

Boxford received $614,000 in local earmarks in ten enacted budgets on all three measures.

Names the town

$614,000

$74.78 per resident (78th of 351)

Placed in the town

$614,000

$74.78 per resident (105th of 351)

Everything placed

$614,000

$74.78 per resident (112th of 351)

Losers Club

Not a member

35 municipalities had none

Local earmarks are counted three ways: clauses that name Boxford; clauses placed in Boxford, adding organizations located here; and everything placed, adding state facilities located here. Three ways to count a local earmark.

Placed in the town: 16 clauses in seven of ten budgets; the most recent in FY2026. Every one names Boxford directly.

Largest items placed in the town, FY2017–FY2026 (the town’s share where a clause names several towns)
YearAmountBudget text (excerpt)Stage
FY2024$100,000“the repair or replacement of culverts in the town of Boxford”Enacted
names the town
FY2026$75,000“the town of Boxford for any costs related to the replacement of a department of public works tractor”Enacted
names the town
FY2026$75,000“the town of Boxford for the procurement of vehicle stabilizers and UTV for the Boxford fire department”Enacted
names the town
FY2022$75,000“the town of Boxford for the construction of a combined community and senior center”Enacted
names the town
FY2023$50,000“the town of Boxford to drill a new well to serve the town hall, library and police station”Enacted
names the town

Enacted earmarks and earmark payments are different things: enacted earmarks are budget clauses, counted three ways above; earmark-account payments are Comptroller payments to the town government and its school districts from accounts classified as earmarks, which can include prior-year and statewide-program money. Either can be larger.

What the town carries

Measured against what it maintains, Boxford received 46% of its proportional share of competitive grant awards.

Local road miles

89.7

123rd of 351 · 10.9 per 1,000 residents (94th of 351)

Town-owned bridges, replacement cost

$4.3M

scored exposure $723,000 · none in poor condition

Road-stream crossings

136

56th of 351 · culverts and small crossings

Town-owned hazard dams

1

high or significant hazard

Land area

23.6 sq mi

8% state-owned

Seasonal homes

0%

share of housing units

Peak service population

8,208

residents plus seasonal

Core infrastructure index

0.55

roads, culverts, dams, coast, flood, energy

The burden index divides the competitive awards Boxford received from FY2017 to FY2026 by what it would have received if every program had split its money by its own measure of need: road miles for road programs, crossings for culvert grants, town-owned hazard dams for dam repair, jobs for economic development, residents for libraries. 1.0 is proportional. Boxford: 0.46. State median: 0.91. Bridges count by replacement cost and condition, not by number, and only bridges the town owns. Ranks run from 1, the most among 351.

State land and growth

State land eligible for PILOT

1,074 acres

7.1% of land area · FY2026

State-owned land PILOT, FY2026

$275,000

payment in lieu of taxes, cherry sheet

PILOT per eligible acre

$256

statewide $117 · FY2026

New growth per resident

$18,838

FY2017–2025 · 206th of 351 · median town $20,524

State land eligible for PILOT is the Division of Local Services’ count of state-owned acres on which the state pays a payment in lieu of taxes; the payment follows the land’s assessed value, not its acreage, so the per-acre figure is a comparison, not the formula. The state-owned share on the land-area tile above is the MassGIS map of all state-owned open space, a wider count. New growth is the assessed value of new construction and improvements added to the tax base, summed FY2017–FY2025 and divided by 2020–24 residents; taxed at the prior year’s rates, it adds to the levy limit beyond 2.5%.

Costs and the 2½% limit

State aid covered 6.6% of Boxford’s general-fund spending in FY2025, down from 10.4% in FY2006.

State aid as a share of general-fund spending

FY2006

10.4%

$2.5M of $24M · median town 14.1%

FY2016

7.3%

$2.3M of $31.4M · median town 12.2%

FY2025

6.6%

$2.9M of $43.2M · median town 11.5%

Net of state charges, FY2025

6.2%

FY2010: 8.4% · median town 10.0%

State aid is the gross cherry sheet as entered on the tax rate recap; spending is the town’s general-fund expenditures as filed with the Division of Local Services. Net subtracts the charges the state assesses on the same cherry sheet (charter and school-choice tuition, transit, county and other assessments), itemized from FY2010.

Boxford’s own cherry sheet carries no Chapter 70 for pupils in its regional district; the state paid $2.3 million in FY2025 Chapter 70 to the district on its behalf, outside these figures, while the town’s assessment to the district sits in its spending. For a regional member the share understates state support for school costs.

Boxford’s state aid did not keep pace with either price measure: FY2025 aid was 26.3% below its FY2006 aid grown by Boston-area consumer prices and 34.5% below grown by the government price index.
FY2006 aid
$2.5M
At FY2025 consumer prices
$3.9M
At FY2025 government prices
$4.4M
FY2025 aid
$2.9M

Gross state aid went from $2.5 million in FY2006 to $2.9 million in FY2025, +14.3% in dollars. Consumer prices are the Boston-area CPI-U, up 55.1% over those years; government prices are the federal price index for state and local government purchases, up 74.5%. Fiscal-year averages. Flag: in FY2010, $131,000 of Boxford’s gross aid was in receipts the itemized cherry sheet does not show, consistent with school-building reimbursements that ended by FY2024 (not verified line by line). Part of the change since FY2006 may be that phase-out.

Fixed costs against the 2½% limit, FY2016–FY2025

Health insurance, FY2016–25

+42.3%

$620,000 to $882,000 · all towns +54.0%

All fixed costs, FY2016–25

+46.9%

$2.1M to $3.1M · all towns +53.0%

Years squeezed

6 of 9

fixed costs grew faster than allowed levy growth

Health insurance

4 of 9

years it grew faster than allowed levy growth

Nine years at 2.5% add 24.9%. Grown that way from FY2016, Boxford’s health insurance would have been $774,000 in FY2025; it was $882,000, $108,000 above the path. Its fixed costs would have been $2.61 million in FY2025; it was $3.07 million, $460,000 above the path.

Fixed costs are employee benefits, retirement, insurance and similar costs in the general fund; health insurance comes from a separate DLS report. Allowed levy growth is 2.5% plus new growth, as a share of the prior year’s levy limit; a year counts as squeezed when fixed costs grew by a larger percentage.

Local earmarks against the health-insurance increase

Over the nine budgets, earmarks naming Boxford came to $442,000, 168.5% of the $262,000 rise in its health insurance.

Local earmarks FY2017–FY2025 (enacted, nine budgets) against the FY2016–FY2025 rise in health insurance
MeasureEarmarksShare of the increaseAll towns, pooled
Names the town$442,000168.5%28.2%
Placed in the town$442,000168.5%42.3%
Everything placed$442,000168.5%45.2%

An earmark is a one-year appropriation; a health-insurance increase recurs in every later budget. Earmarks are counted on the three measures and are not adjusted for the January 2024 mid-year cuts or the FY2026 hold. All towns: pooled over the towns that reported health insurance in both years. All dollars nominal. Method.

Schools

Boxford’s required school contribution is 2.6% of median household income, 197th highest of 351.

Chapter 70 aid, FY2026

$4.5M

to the town’s district

Required local contribution

$14.3M

FY2026

Share of household income

2.6%

197th of 351 (1 = highest)

Real aid per pupil, FY2017–26

+0%

after inflation

Boxford runs its own district for some grades and belongs to Masconomet and Essex North Shore for others; Boxford accounts for 38% and 2% of their foundation budgets, in that order.

Real figures use the CPI-U, fiscal-year average, in FY2026 dollars. The required contribution is the local share the state sets under the Chapter 70 formula; the share of income divides it per household by the town’s median household income.

Expected and actual

Boxford received $1.9 million in earmarks placed in the town and competitive grants over ten years, 91% of the $2.1 million its size, need and institutions predict.

Expected
$2.1M
Received
$1.9M

The expectation comes from a statewide model of all 351 municipalities that uses population, road miles, jobs, poverty, income, tax base, school-aid share and the presence of hospitals, colleges and nonprofits. Those factors explain about 55–60% of the differences between towns. The model leaves out many legitimate reasons a town may receive more or less, such as a single large project, so a gap is a starting point for questions, not a finding about anyone’s conduct.

Earmarks here are placed in the town, the second of three measures (enacted); competitive grants are Comptroller payments (paid). Method.

Peers

Boxford ranks 3rd of 11 on earmark dollars placed in the town per resident among itself and its ten nearest peers.

Peers are the ten municipalities nearest to Boxford on population, income need and tax-base need. The best and lowest performers are the highest and lowest on earmark dollars placed in the town per resident in the wider class of 30 nearest, the second of three measures.

MunicipalityFairness IndexFormula aid per residentCompetitive per residentEarmarks placed in the town, per resident (enacted)Burden indexSchool contribution, share of income
Boxfordthis town39$9,338$156$74.780.462.6%
Middletonpeer30$6,815$154$32.880.832.6%
Boltonpeer35$8,127$737$62.751.642.8%
Cohassetpeer33$7,092$383$1290.762.5%
Lincolnpeer · best in class of 3041$8,832$272$2231.391.9%
Southboroughpeer36$8,275$159$31.450.582.5%
West Newburypeer48$10,655$574$38.120.912.1%
Medfieldpeer38$8,137$388$46.472.142.3%
Uptonpeer56$14,491$622$40.721.732.8%
Newburypeer41$8,033$339$38.770.191.6%
Harvardpeer39$8,662$563$18.050.962.1%
Carlislelowest in class of 3035$7,968$280$4.770.702.1%

Formula aid per resident is the ten-year gross total; competitive grants are ten-year totals paid, FY2017–FY2026; earmarks are enacted clauses placed in the town over the same ten budgets. Add up to ten towns to the table; adding needs JavaScript.

Sources

Every figure traces to a public record.

Every figure on this page is built by script from these public sources. Method and limits.

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