Great Barrington Finance Committee Meeting - January 27, 2026

The Great Barrington Finance Committee met via Zoom on Tuesday, January 27, 2026 at 6:00 PM. The meeting covered budget preparations, financial reports, Community Preservation Committee (CPC) recommendations, and preliminary discussion on a potential residential tax exemption and seasonal community designation. Multiple committee members announced they would not seek re-election, opening three seats for the May 2026 town election.

Consent Calendar

• Approval of Minutes: The minutes from December 16, 2025 were approved unanimously by roll call vote (5-0).

Public Comments & Testimony

• Vivian Orlowski: Requested correction to the residential tax exemption slides presented at the January 26 Select Board meeting, noting that the "seasonal" column in Emily’s scenarios was misleading because it also included year-round residents. She asked that a correction be posted publicly.
• James: Expressed gratitude to Rich and Michelle for their service on the committee and noted he would save further comments for another time.

Discussion Items

• Committee Member Departures: Chair Rich announced this would be his last year on the committee, effective after the May election, citing personal reasons. Michelle also announced she would not run for re-election, and Ann stated that this is her final year as well. The committee will have three open seats; nomination papers become available February 11.
• FY27 Budget Process Update: Town Manager Liz presented the budget calendar and process. She reported that on January 27 she met with department heads to review all 35 FY27 capital requests. Department heads will submit ratings by January 30 using a criteria-based system aligned with the town’s six strategic priority areas (infrastructure, public safety, sustainability, housing, economic development, municipal services). The Town Manager’s recommended budget will be submitted February 13, with joint Finance Committee/Select Board operating budget hearings on February 24-25 and capital hearings on March 3-4. A procurement audit contract is expected to be signed shortly and completed by April. External assessments (school, retirement, health insurance, veterans, ambulance) are still being finalized but preliminary estimates are conservative.
• Review of FY26 Budget Reports (November & December): The committee reviewed year-to-date expenditures. Key points:
  • The $4.7 million court judgment on line “Court and Judgments” is related to a marijuana settlement.
  • Economic development line ($17K) is the Berkshire Regional Planning assessment.
  • Electricity and building repairs show high encumbrance percentages because blanket purchase orders are set for the full year.
  • Retirement fund amounts are quarterly assessments from the retirement board.
  • Snow and ice budget is being closely watched due to multiple major storms; the town can deficit spend on this line, and the manager will use a three-year average for FY27 planning.
  • The Town Manager noted she has limited authority to transfer funds between salary and operating accounts without year-end approval.
  • Michelle inquired about the process for reviewing over-encumbered purchase orders; Ali stated that holdover reviews typically occur in May.
• Community Preservation Committee (CPC) FY27 Recommendations: The committee reviewed the CPC’s recommendations totaling $993,000. Projects include: $325,000 for the Affordable Housing Trust Fund, funding for Old Maids Park planning, playground court improvements, Housatonic UU Meeting House roof, Du Bois Freedom Center basement expansion, historic records preservation ($30K for assessment), Elmwood Cemetery monument repairs, and the Brown Mausoleum roof (also intended for future use as a columbarium). CPC received $4.16 million in requests but only $1 million in available funds. A $1.5 million request from Ramsdale Library was deferred due to uncertainty. The CPC can bond larger projects; past examples include the baseball field.
• Residential Exemption and Seasonal Community Designation: The committee discussed the Select Board’s request for boards and committees to provide input by March 6. Michelle raised concerns about the split tax rate (used in Lenox) and the need for a break-even analysis. Ann noted the lack of data on second-homeowner ratios. Liz explained that East Ham adopted a 3% residential exemption as a pilot; exact impacts won’t be known until tax bills are issued. The committee agreed to hold a special meeting on February 17 at 5:00 PM dedicated to this topic, allowing members time to research and review materials.
• School Finance Subcommittee: Tabled to a future meeting due to the length of the agenda.

Key Outcomes

• Minutes Approved: December 16, 2025 minutes approved unanimously.
• Special Meeting Scheduled: February 17, 2026 at 5:00 PM for in-depth discussion on residential tax exemption and seasonal community designation. Members will submit individual questions/concerns to the Town Manager by March 6.
• Budget Schedule Affirmed: Budget submission February 13; joint meetings February 24-25 (operating) and March 3-4 (capital).
• No Final Decision on Exemption: The committee will continue its research and provide input, with the Select Board holding a public meeting on March 23 to review all feedback.
• Meeting Adjourned: The meeting adjourned at approximately 8:30 PM.