Commonwealth Report Legislators Method

Franklin County

Gill

Town · Franklin County · 1,740 residents (ACS 2020–24)

Data through FY2026; built October 19, 2026.

State House

State Senate

School districts

Regional planning agency

Franklin Regional Council Of Governments

Fairness Index

Gill scores 40 on the Fairness Index for all state aid and 34 for discretionary money. Fifty is a fair share.

All state aid

40 / 100208th of 351 (1 = most above its share)

Equal
38
Need
34
Burden
48
Effort
41

Rank under other weightings: 173rd to 257th.

Stable low: below 45 under every weighting

Gill received less than its share of state aid on all four measures; its blended score of 40 stays between 38 and 43 under every weighting tested.

Discretionary money only

34 / 100249th of 351 (1 = most above its share)

Equal
36
Need
32
Burden
32
Effort
39

Rank under other weightings: 232nd to 266th.

Stable low: below 45 under every weighting

Gill received less than its share of discretionary money on all four measures; its blended score of 34 stays between 33 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

Gill’s town government and school districts received $15.8 million in formula aid and $390,000 in competitive grants over ten years.

Formula aid

$15.8M

$9,063 per resident (218th of 351) · gross

Competitive grants

$390,000

$224 per resident (240th of 351)

Earmark-account payments

$80,000

$46.01 per resident (87th of 351)

Competitive grants to Gill peaked in FY2024 at $97,000, 25% of the ten-year total.
Formula aid$15.8M total · peak $2.1M in FY2026
Competitive grants$390,000 total · peak $97,000 in FY2024
Earmark-account payments$80,000 total · peak $78,000 in FY2022
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, $1.1M in all, are not shown. Rank 1 is the highest amount per resident among 351.

Earmarks

Gill received $88,000 in local earmarks in ten enacted budgets on all three measures.

Names the town

$88,000

$50.29 per resident (148th of 351)

Placed in the town

$88,000

$50.29 per resident (171st of 351)

Everything placed

$88,000

$50.29 per resident (175th of 351)

Losers Club

Not a member

35 municipalities had none

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

Placed in the town: three clauses in three of ten budgets; the most recent in FY2026. Every one names Gill directly.

Largest items placed in the town, FY2017–FY2026 (the town’s share where a clause names several towns)
YearAmountBudget text (excerpt)Stage
FY2018$40,000“the purposes of the operation of the Riverside Theatre Works and $10,000 for the Menino Arts Center”Enacted
names the town
FY2017$38,000 (split two ways)“the purposes of the operation of the Riverside Theatre Works of Boston”Enacted
names the town
FY2026$10,000“the purposes of the operation of the programs of Riverside Theatre Works”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, Gill received 47% of its proportional share of competitive grant awards.

Local road miles

34.5

317th of 351 · 19.8 per 1,000 residents (59th of 351)

Town-owned bridges, replacement cost

$2M

scored exposure $638,000 · none in poor condition

Road-stream crossings

58

234th of 351 · culverts and small crossings

Town-owned hazard dams

0

high or significant hazard

Land area

13.8 sq mi

3% state-owned

Seasonal homes

0%

share of housing units

Peak service population

1,740

residents plus seasonal

Core infrastructure index

0.82

roads, culverts, dams, coast, flood, energy

The burden index divides the competitive awards Gill 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. Gill: 0.47. 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

261 acres

3.0% of land area · FY2026

State-owned land PILOT, FY2026

$29,000

payment in lieu of taxes, cherry sheet

PILOT per eligible acre

$113

statewide $117 · FY2026

New growth per resident

$10,876

FY2017–2025 · 308th 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

The Division of Local Services shows no FY2025 general-fund spending for Gill; in FY2016 state aid covered 9.0% of it.

State aid as a share of general-fund spending

FY2006

9.2%

$228,000 of $2.5M · median town 14.1%

FY2016

9.0%

$275,000 of $3.1M · median town 12.2%

FY2025

not reported

aid $353,000; spending not reported · median town 11.5%

Net of state charges, FY2025

not reported

FY2010: 8.7% · 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.

Gill’s own cherry sheet carries no Chapter 70 for pupils in its regional district; the state paid $646,000 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.

Gill’s state aid did not keep pace with either price measure: FY2025 aid was 0.1% below its FY2006 aid grown by Boston-area consumer prices and 11.2% below grown by the government price index.
FY2006 aid
$228,000
At FY2025 consumer prices
$353,000
At FY2025 government prices
$397,000
FY2025 aid
$353,000

Gross state aid went from $228,000 in FY2006 to $353,000 in FY2025, +55.0% 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

not reported

FY2016 or FY2025 not reported · all towns +54.0%

All fixed costs, FY2016–25

not reported

FY2016 or FY2025 not reported · all towns +53.0%

Years squeezed

4 of 8

fixed costs grew faster than allowed levy growth · one year not reported

Health insurance

5 of 8

years it grew faster than allowed levy growth · one year not reported

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.

Flag: fixed costs changed by more than 30% in one year in FY2017 (+32%). Swings this size usually mark costs moving between budget lines, into or out of trust funds, or into the state’s Group Insurance Commission, so the comparison may reflect accounting as well as cost.

Local earmarks against the health-insurance increase

Gill’s health insurance is not reported for FY2016 or FY2025, so its earmarks are not set against it.

Local earmarks FY2017–FY2025 (enacted, nine budgets) against the FY2016–FY2025 rise in health insurance
MeasureEarmarksShare of the increaseAll towns, pooled
Names the town$78,000not reported28.2%
Placed in the town$78,000not reported42.3%
Everything placed$78,000not reported45.2%

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

Gill’s required school contribution is 2.3% of median household income, 281st highest of 351.

Chapter 70 aid, FY2026

$932,000

attributed to the town

Required local contribution

$1.3M

FY2026

Share of household income

2.3%

281st of 351 (1 = highest)

Real aid per pupil, FY2017–26

+21%

after inflation

Gill has no school district of its own. Its pupils attend Gill-Montague and Franklin County; Gill accounts for 12% and 3% 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

Gill received $502,000 in earmarks placed in the town and competitive grants over ten years, 19% of the $2.7 million its size, need and institutions predict.

Expected
$2.7M
Received
$502,000

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

Gill ranks 6th 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 Gill 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
Gillthis town40$9,063$224$50.290.472.3%
Walespeer59$16,913$776$88.280.372.1%
Clarksburgpeer65$21,258$932$15.003.562.1%
Bernardstonpeer · lowest in class of 3055$15,799$1,227$00.442.9%
East Brookfieldpeer55$15,885$104$94.640.063.2%
Warwickpeer52$14,769$2,887$64.432.791.7%
Heathpeer70$20,313$6,568$65.360.841.5%
Phillipstonpeer50$12,743$1,191$79.161.392.9%
Petershampeer56$19,509$612$00.992.7%
Hollandpeer45$10,480$1,150$38.710.462.7%
Conwaypeer48$12,799$405$00.682.5%
New Braintreebest in class of 3055$17,191$1,081$2981.253.1%

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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