DOR Issues Supplemental $20M Trust Fund Distribution to CPA Communities

The Department of Revenue (DOR) has released the supplemental distribution from $20 million in state budget surplus funds for CPA communities. These supplemental matching funds are in addition to what municipalities received during the November 2022 CPA Trust Fund distribution.

In 2022, the Coalition was successful in its advocacy for additional state budget surplus funds to be transferred to the CPA Trust Fund - however, this funding was not approved in time for November’s CPA Trust Fund distribution. After a tumultuous journey through the FY23 state budget process, the supplemental funds were finally approved after Governor Baker signed off on the state's economic development bill in late October. The bill included an appropriation of $20 million for the CPA Trust Fund, and after these funds were fully transferred in December, the Department of Revenue was able to schedule the supplemental disbursement at the end of the year.

In order to fairly distribute the surplus funding, DOR recalculated the CPA state match with this additional funding included and issued a second distribution to municipalities. With the budget surplus funds now added in, all CPA communities ended up with a match of 38.5% of their local surcharge revenue on round one of the trust fund distribution, with 3% communities receiving additional funding in rounds two and three. Please note: communities that received a 100% matching distribution in November did not receive any additional funding from this second distribution.

Click on the links below to see how much each community received from the second distribution:

> December 2022 Distribution Amounts - SPREADSHEET <

>>December 2022 Distribution Amounts - PDF VERSION <<

Statistics From This Year's Distribution:

  • Total number of municipalities qualifying for a Trust Fund distribution: 187
  • Match percentage received by municipalities with a CPA local property tax surcharge of less than 3%: 38.5% 
  • Match percentage received by municipalities with the maximum CPA local property tax surcharge of 3%: Range of 39.1% to 100% 
  • Number of municipalities receiving a full 100% match: 16
  • Community with largest Trust Fund Distribution: Boston ($9,428,150)
  • Community with the smallest Trust Fund Distribution: Gosnold ($1,233)
  • Total payout in first round distribution: $75,182,123
  • Total payout in second round distribution: $5,997,906
  • Total payout in third round distribution: $3,452,069
  • Total payout for all rounds: $84,632,098

Further Resources: