Proposition 2½ in Massachusetts places a 2.5% ceiling on total property tax revenues annually as well as a 2.5% limit on property tax increases. Historically inflation has been above 2.5% for a significant majority of the years since 1980 (22 out of the 28 years to date), thus resulting in a real decline in local tax rates, municipality income, and local spending ability. As a result most towns have passed a tax override in the past 25 years as shown in the map. The circles indicate the number of such override votes and the color theme indicates the percentage of those votes that passed. Towns that have had 25 or more override votes are labeled, with the majority of them located on Cape Cod and in Boston's western suburbs.
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Map: Created with Maptitude Mapping Software by Caliper, August 2016
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