Override
What is an Override?
An override is a voter-approved, permanent increase in a community’s property tax levy. It allows a municipality to raise additional revenue to fund ongoing operational expenses, such as educational and municipal services.
Terms like “general override,” “Proposition 2½ override,” and “operational override” all refer to the same concept.
By passing an override, the Town can raise taxes beyond the automatic 2.5% annual increase and new growth allowed under Proposition 2½. This results in a permanent increase to the levy limit, meaning the approved amount becomes part of the tax base in all future years.
What is Proposition 2½?
Proposition 2½ is a Massachusetts law enacted in 1980 that limits the amount of property tax revenue a municipality can raise. This revenue is known as the tax levy.
Each year, a community’s val of a proposition 2 ½ Override, or take any action relative thereto.
Proposition 2 1/2 - Ballot Questions Requirements and Procedures
FAQs about Prop 2 1/2
- What is a Proposition 2 1/2?
- What is a Levy Limit and how is it calculated?
A Primer on Proposition 2 1/2 - What is a Levy Ceiling and how is it calculated?
- What is New Growth and how is it calculated?
- How can a community levy above it's levy limit?
- What is a Proposition 2 1/2 Override or Underride?
- What is a Proposition 2 1/2 Exclusion?
- What are the differences between and Override and an Exclusion?