Commonwealth Report Legislators Method

Plymouth County

Whitman

Town · Plymouth County · 15,295 residents (ACS 2020–24)

Data through FY2026; built October 19, 2026.

State House

State Senate

School districts

Regional planning agency

Old Colony Planning Council

Fairness Index

Whitman scores 56 on the Fairness Index for all state aid and 27 for discretionary money. Fifty is a fair share.

All state aid

56 / 10074th of 351 (1 = most above its share)

Equal
58
Need
56
Burden
55
Effort
55

Rank under other weightings: 65th to 83rd.

Stable high: above 55 under every weighting

Whitman received more than its share of state aid on all four measures; its blended score of 56 stays between 55 and 57 under every weighting tested.

Discretionary money only

27 / 100278th of 351 (1 = most above its share)

Equal
26
Need
24
Burden
35
Effort
23

Rank under other weightings: 267th to 293rd.

Stable low: below 45 under every weighting

Whitman received less than its share of discretionary money on all four measures; its blended score of 27 stays between 25 and 29 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

Whitman’s town government and school districts received $248 million in formula aid and $3.1 million in competitive grants over ten years.

Formula aid

$248M

$16,230 per resident (56th of 351) · gross

Competitive grants

$3.1M

$202 per resident (250th of 351)

Earmark-account payments

$171,000

$11.17 per resident (252nd of 351)

Competitive grants to Whitman peaked in FY2022 at $717,000, 23% of the ten-year total.
Formula aid$248M total · peak $27.7M in FY2026
Competitive grants$3.1M total · peak $717,000 in FY2022
Earmark-account payments$171,000 total · peak $83,000 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, $8.7M in all, are not shown. Rank 1 is the highest amount per resident among 351.

Earmarks

Whitman received $235,000 in local earmarks in ten enacted budgets on all three measures.

Names the town

$235,000

$15.36 per resident (281st of 351)

Placed in the town

$235,000

$15.36 per resident (289th of 351)

Everything placed

$235,000

$15.36 per resident (290th of 351)

Losers Club

Not a member

35 municipalities had none

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

Placed in the town: eight clauses in six of ten budgets; the most recent in FY2026. Every one names Whitman directly.

Largest items placed in the town, FY2017–FY2026 (the town’s share where a clause names several towns)
YearAmountBudget text (excerpt)Stage
FY2022$50,000“install a well and irrigation system for the town park's upper field in the town of Whitman”Enacted
names the town
FY2022$50,000“technology improvements at the Whitman-Hanson regional school district”Enacted
names the town
FY2019$35,000“technology upgrades in the Whitman-Hanson Regional School District”Enacted
names the town
FY2026$30,000“improvements for the council on aging in the town of Whitman”Enacted
names the town
FY2024$25,000“improvements to the Whitman fire department”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, Whitman received 52% of its proportional share of competitive grant awards.

Local road miles

53.9

237th of 351 · 3.5 per 1,000 residents (298th of 351)

Town-owned bridges, replacement cost

$1.5M

scored exposure $466,000 · none in poor condition

Road-stream crossings

38

300th of 351 · culverts and small crossings

Town-owned hazard dams

1

high or significant hazard

Land area

6.9 sq mi

0% state-owned

Seasonal homes

0%

share of housing units

Peak service population

15,295

residents plus seasonal

Core infrastructure index

1.18

roads, culverts, dams, coast, flood, energy

The burden index divides the competitive awards Whitman 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. Whitman: 0.52. 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

0 acres

no eligible state land in FY2026

State-owned land PILOT, FY2026

$0

payment in lieu of taxes, cherry sheet

PILOT per eligible acre

not applicable

no eligible acres · statewide $117

New growth per resident

$14,778

FY2017–2025 · 256th 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 7.2% of Whitman’s general-fund spending in FY2025, down from 11.5% in FY2006.

State aid as a share of general-fund spending

FY2006

11.5%

$2.5M of $21.5M · median town 14.1%

FY2016

8.7%

$2.6M of $29.6M · median town 12.2%

FY2025

7.2%

$3.4M of $46.4M · median town 11.5%

Net of state charges, FY2025

6.7%

FY2010: 9.6% · 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.

Whitman’s own cherry sheet carries no Chapter 70 for pupils in its regional district; the state paid $19.6 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.

Whitman’s state aid did not keep pace with either price measure: FY2025 aid was 12.2% below its FY2006 aid grown by Boston-area consumer prices and 22.0% below grown by the government price index.
FY2006 aid
$2.5M
At FY2025 consumer prices
$3.8M
At FY2025 government prices
$4.3M
FY2025 aid
$3.4M

Gross state aid went from $2.5 million in FY2006 to $3.4 million in FY2025, +36.1% 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

+63.6%

$1.1M to $1.8M · all towns +54.0%

All fixed costs, FY2016–25

+73.0%

$3.2M to $5.6M · all towns +53.0%

Years squeezed

7 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, Whitman’s health insurance would have been $1.36 million in FY2025; it was $1.79 million, $424,000 above the path. Its fixed costs would have been $4.01 million in FY2025; it was $5.56 million, $1.55 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 Whitman came to $205,000, 29.5% of the $696,000 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$205,00029.5%28.2%
Placed in the town$205,00029.5%42.3%
Everything placed$205,00029.5%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

Whitman’s required school contribution is 2.5% of median household income, 212th highest of 351.

Chapter 70 aid, FY2026

$19.8M

attributed to the town

Required local contribution

$15.9M

FY2026

Share of household income

2.5%

212th of 351 (1 = highest)

Real aid per pupil, FY2017–26

−6%

after inflation

Whitman has no school district of its own. Its pupils attend Whitman, Whitman-Hanson and South Shore; Whitman accounts for 100%, 61% and 22% 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

Whitman received $3.6 million in earmarks placed in the town and competitive grants over ten years, 44% of the $8.2 million its size, need and institutions predict.

Expected
$8.2M
Received
$3.6M

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

Whitman 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 Whitman 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
Whitmanthis town56$16,230$202$15.360.522.5%
Northbridgepeer56$14,554$230$1240.742.4%
Rocklandpeer52$13,816$523$41.441.272.5%
Carverpeer · lowest in class of 3050$13,650$330$7.680.833.0%
Holbrookpeer · best in class of 3062$18,686$238$1870.922.4%
Acushnetpeer43$10,949$130$21.650.603.2%
Middleboroughpeer45$12,235$110$13.470.782.8%
Oxfordpeer52$13,864$491$15.691.372.7%
Townsendpeer54$15,988$300$29.350.752.3%
Amesburypeer39$9,706$676$64.692.172.8%
Winthroppeer40$8,903$365$1580.602.4%

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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