Commonwealth Report Legislators Method

Barnstable County

Dennis

Town · Barnstable County · 14,868 residents (ACS 2020–24)

Data through FY2026; built October 19, 2026.

State House

State Senate

School districts

Regional planning agency

Cape Cod Commission

Fairness Index

Dennis scores 25 on the Fairness Index for all state aid and 53 for discretionary money. Fifty is a fair share.

All state aid

25 / 100345th of 351 (1 = most above its share)

Equal
19
Need
23
Burden
29
Effort
27

Rank under other weightings: 321st to 346th.

Stable low: below 45 under every weighting

Dennis received less than its share of state aid on all four measures; its blended score of 25 stays between 22 and 27 under every weighting tested.

Discretionary money only

53 / 100168th of 351 (1 = most above its share)

Equal
52
Need
57
Burden
42
Effort
63

Rank under other weightings: 152nd to 190th.

Weighting-dependent: the range crosses the 45–55 band

Dennis received more than its share of discretionary money on three of four measures; its blended score of 53 stays between 49 and 57 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

Dennis’s town government and school districts received $71.2 million in formula aid and $6.5 million in competitive grants over ten years.

Formula aid

$71.2M

$4,788 per resident (348th of 351) · gross

Competitive grants

$6.5M

$436 per resident (157th of 351)

Earmark-account payments

$102,000

$6.84 per resident (274th of 351)

Competitive grants to Dennis were spread across the decade; no year exceeded 20% of the total.
Formula aid$71.2M total · peak $9M in FY2025
Competitive grants$6.5M total · peak $1.1M in FY2018
Earmark-account payments$102,000 total · peak $57,000 in FY2025
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, $38.6M in all, are not shown. Rank 1 is the highest amount per resident among 351.

Earmarks

Dennis received $188,000 in local earmarks in ten enacted budgets on all three measures.

Names the town

$188,000

$12.61 per resident (291st of 351)

Placed in the town

$188,000

$12.61 per resident (299th of 351)

Everything placed

$188,000

$12.61 per resident (300th of 351)

Losers Club

Not a member

35 municipalities had none

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

Placed in the town: five clauses in four of ten budgets; the most recent in FY2026. Every one names Dennis directly.

Largest items placed in the town, FY2017–FY2026 (the town’s share where a clause names several towns)
YearAmountBudget text (excerpt)Stage
FY2022$100,000“Harbor Health Services, Inc.’s Ellen Jones Community Dental Center in the South Dennis section in the town of Dennis for the operation and equipping…”Enacted
names the town
FY2026$25,000 (split two ways)“Friends of Bass River, Inc. for the purchase and installation of passive filtration culvert inserts and to address the removal of Chesapeake bay…”Enacted
names the town
FY2018$25,000“repairs to the Cape Cod Museum of Art in the town of Dennis”Enacted
names the town
FY2018$25,000“repairs to the Cape Playhouse in the town of Dennis”Enacted
names the town
FY2025$12,000 (split two ways)“the Dennis-Yarmouth regional high school specific to building and instructional needs including funding for vape detectors, supplies for its ADA…”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, Dennis received 90% of its proportional share of competitive grant awards.

Local road miles

149.5

36th of 351 · 10.1 per 1,000 residents (106th of 351)

Town-owned bridges, replacement cost

$18.5M

scored exposure $5.1M · none in poor condition

Road-stream crossings

24

323rd of 351 · culverts and small crossings

Town-owned hazard dams

0

high or significant hazard

Land area

20.6 sq mi

0% state-owned

Seasonal homes

52%

share of housing units

Peak service population

30,956

residents plus seasonal

Core infrastructure index

0.98

roads, culverts, dams, coast, flood, energy

The burden index divides the competitive awards Dennis 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. Dennis: 0.90. 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

4 acres

0.0% of land area · FY2026

State-owned land PILOT, FY2026

$16,000

payment in lieu of taxes, cherry sheet

PILOT per eligible acre

$3,972

statewide $117 · FY2026

New growth per resident

$34,460

FY2017–2025 · 83rd 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 1.2% of Dennis’s general-fund spending in FY2025, down from 2.2% in FY2006.

State aid as a share of general-fund spending

FY2006

2.2%

$884,000 of $40.5M · median town 14.1%

FY2016

1.4%

$732,000 of $52.9M · median town 12.2%

FY2025

1.2%

$945,000 of $77.2M · median town 11.5%

Net of state charges, FY2025

-0.2%

FY2010: 0.1% · 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.

Dennis’s own cherry sheet carries no Chapter 70 for pupils in its regional district; the state paid $3.1 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.

Dennis’s state aid did not keep pace with either price measure: FY2025 aid was 31.1% below its FY2006 aid grown by Boston-area consumer prices and 38.8% below grown by the government price index.
FY2006 aid
$884,000
At FY2025 consumer prices
$1.4M
At FY2025 government prices
$1.5M
FY2025 aid
$945,000

Gross state aid went from $884,000 in FY2006 to $945,000 in FY2025, +6.9% 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.

Fixed costs against the 2½% limit, FY2016–FY2025

Health insurance, FY2016–25

+55.8%

$2.5M to $4M · all towns +54.0%

All fixed costs, FY2016–25

+66.2%

$5.6M to $9.3M · all towns +53.0%

Years squeezed

6 of 9

fixed costs grew faster than allowed levy growth

Health insurance

6 of 9

years it grew faster than allowed levy growth

Nine years at 2.5% add 24.9%. Grown that way from FY2016, Dennis’s health insurance would have been $3.18 million in FY2025; it was $3.97 million, $788,000 above the path. Its fixed costs would have been $6.96 million in FY2025; it was $9.27 million, $2.30 million 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 Dennis came to $162,000, 11.4% of the $1.42 million 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$162,00011.4%28.2%
Placed in the town$162,00011.4%42.3%
Everything placed$162,00011.4%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

Dennis’s required school contribution is 2.4% of median household income, 246th highest of 351.

Chapter 70 aid, FY2026

$3.4M

attributed to the town

Required local contribution

$15.7M

FY2026

Share of household income

2.4%

246th of 351 (1 = highest)

Real aid per pupil, FY2017–26

+27%

after inflation

Dennis has no school district of its own. Its pupils attend Dennis-Yarmouth and Cape Cod; Dennis accounts for 30% and 11% of their foundation budgets, in that order. Aid and contribution are DESE’s attribution to the town. How a region splits its assessment among members is set by its own agreement and is not published statewide.

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

Dennis received $8.1 million in earmarks placed in the town and competitive grants over ten years, about the $8.5 million its size, need and institutions predict.

Expected
$8.5M
Received
$8.1M

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

Dennis ranks 9th 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 Dennis 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
Dennisthis town25$4,788$436$12.610.902.4%
Bournepeer30$6,777$185$55.960.512.9%
Brewsterpeer35$6,965$860$28.792.032.6%
Mashpeepeer26$6,045$173$12.510.722.8%
Westportpeer30$6,951$107$52.170.453.2%
Rockportpeer29$6,385$408$88.561.272.1%
Marshfieldpeer · best in class of 3038$9,344$361$1621.353.2%
Orleanspeer26$4,954$820$1151.261.7%
Lenoxpeer32$6,580$735$14.771.892.1%
Harwichpeer24$5,502$93.86$4.930.592.8%
Sandwichpeer30$7,257$332$24.720.712.7%
Marshfieldbest in class of 3038$9,344$361$1621.353.2%
Tisburylowest in class of 3027$6,847$443$01.195.5%

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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