Section 3 Local Aid Distribution
Additional local aid information based on the Governor's FY 2022 Budget for individual cities and towns is available at "https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=CherrySheets.CSbyProgMunis.MuniBudgFinal"
SECTION 3. Notwithstanding any general or special law to the contrary, for the fiscal year ending June 30, 2022 the distribution of unrestricted general government aid to cities and towns of the balance of the State Lottery and Gaming Fund, as paid from the General Fund in accordance with clause (c) of the second paragraph of section 35 of chapter 10 of the General Laws, and additional funds from the General Fund and the Gaming Local Aid Fund, shall be $1,168,119,046 and shall be apportioned to cities and towns in accordance with this section.
Notwithstanding section 2 of chapter 70 of the General Laws, as amended by Chapter 132 of the Acts of 2019, or any other general or special law to the contrary, except for section 12B of chapter 76 and section 89 of chapter 71 of the General Laws, for fiscal year 2022 the total amounts to be distributed and paid to each city, town and regional school district from item 7061-0008 of section 2, shall be as set forth in the following lists. The specified amounts distributed from said item 7061-0008 of said section 2 shall be deemed in full satisfaction of the amounts due under chapter 70 of the General Laws.
For fiscal year 2022, a district's school aid shall be calculated according to the provisions of said chapter 70, as most recently amended by Chapter 132 of the Acts of 2019. The foundation budget category of "low-income enrollment" for the purpose of calculating foundation enrollment shall be the higher of: (i) the number of students identified as economically-disadvantaged by qualifying as a match in the commonwealth's direct certification system; or (ii) the district's fiscal year 2016 low-income percentage multiplied by its current foundation enrollment; provided further, that the assumed special education enrollment percentage for vocational school students shall be set at 4.83 per cent, the assumed special education enrollment percentage for non-vocational school students shall be set at 3.83 per cent and foundation enrollment shall be based on actual enrollment as reported to the department of elementary and secondary education on October 1, 2020.
The per-pupil rates for the employee benefits and fixed charges allotments shall be adjusted by the foundation employee benefits inflation rate and the per-pupil rates for all other foundation allotments shall be adjusted by the foundation inflation index. Foundation increments shall be the additional resources provided for the education of students designated as English learners or low-income; provided, however, that for low-income students the amount of the foundation increment shall be determined by the low-income group into which each district is assigned; and provided further, that districts shall be assigned to low-income groups based on the share of low-income students in the district. Foundation budget rates for employee benefits and fixed charges, guidance and psychological services, special education out-of-district tuition, English learners and low-income students shall be increased by one-sixth of the gap between the fiscal year 2021 rates and the target rates established by said chapter 70 and shall be set as identified in the tables below.
Required local contributions shall be calculated using the provisions of said chapter 70; provided, that municipal revenue growth factors shall be calculated in a manner consistent with calculations made in fiscal year 2021; provided further, that the total state target local contribution shall be 59 per cent and the effort reduction percentage shall be 100 per cent.
For fiscal year 2022, base aid shall be the amount of chapter 70 school aid provided to the district in the prior fiscal year. Foundation aid shall be the difference between the district's foundation budget and the required local contribution. Minimum aid shall be the greater of a district's: (i) minimum aid adjustment less its base aid; and (ii) a district's foundation enrollment multiplied by $30.
Chapter 70 aid for fiscal year 2022 shall be the greater of: (i) foundation aid, or (ii) the sum of base aid and minimum aid. No non-operating district shall receive chapter 70 aid in an amount greater than the district's foundation budget
If there is a conflict between the language of this section and the distribution listed below, the distribution below shall control.
The department of elementary and secondary education shall not consider health care costs for retired teachers to be part of net school spending for any district in which such costs were not considered part of net school spending in fiscal year 1994 and for any district that has not accepted the provisions of section 260 of chapter 165 of the acts of 2014; provided, however, that any district for whom such costs are not so considered shall have included as part of net school spending an amount equal to the increase in the foundation budget for the district associated with health care costs of retired teachers.
No payments to cities, towns or counties maintaining an agricultural school under this section shall be made after November 30 of the fiscal year until the commissioner of revenue certifies acceptance of the prior fiscal year's annual financial reports submitted under section 43 of chapter 44 of the General Laws. Advance payments shall be made for some or all of periodic local reimbursement or assistance programs to any city, town, regional school district or agricultural school that demonstrates an emergency cash shortfall, as certified by the commissioner of revenue and approved by the secretary of administration and finance, under guidelines established by the secretary.