HomeMy WebLinkAboutCapCom FY20 Report and Recommendations (2019-01-18) [FINAL]
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
January 18, 2019
Town of Nantucket – Capital Program Committee
FY20 Report and Recommendations
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
January 18, 2019
TABLE OF CONTENTS
Introduction ........................................................................................................................................................................... 1
Summary of Capital Allocations (by Account) ......................................................................................................... 2
General Fund (by Department) ................................................................................................................................... 2
Enterprise Accounts ......................................................................................................................................................... 2
Funding Sources ................................................................................................................................................................... 3
General Fund ....................................................................................................................................................................... 3
Enterprise Accounts ......................................................................................................................................................... 3
FY20 Requests ≥ $1M (by Account & Project Code) .............................................................................................. 4
General Fund ....................................................................................................................................................................... 4
Enterprise Accounts ......................................................................................................................................................... 4
Projected Cost Impacts ...................................................................................................................................................... 5
General Fund (Taxpayer) Rates .................................................................................................................................. 5
Enterprise Fund (Ratepayer) Rates ........................................................................................................................... 5
Debt Service – Principal & Interest ............................................................................................................................ 6
Statement of Procedures ................................................................................................................................................... 7
Procedural Recommendations ....................................................................................................................................... 8
Appendices:
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
Appendix B – Capital Requests by Fund-type & Funding Source
Appendix C – Typical MA Municipal Capital Funding Sources
Appendix D – Town of Nantucket Tax Rate History
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
January 18, 2019 Page 1 of 9
INTRODUCTION
The Town of Nantucket (Town) recognizes that procurement, construction, and
maintenance of its capital assets are critical activities essential to its future fiscal health and the
appropriate delivery of services to citizens and businesses. Arising therefrom, the primary
objective of Capital Program Committee (CapCom) is to develop, carefully plan, and to maintain a
comprehensive Capital Improvement Plan (CIP) that promotes stability and stewardship. The
foregoing and all aspects of this report that follow are per revisions to Town Financial Policies &
Procedures (FP&P) adopted by the Select Board (as the Board of Selectmen, after deliberation
November 16, 2016). The FP&P represent a best practice requirement of the Town to participate
in, and benefit from, the Massachusetts Community Compact program.
This report is the culmination of effort of the CapCom, our Town Manager &
Administration, the Finance Department, Department Heads, and others. We are grateful for their
ongoing assistance—success of the CIP depends on each of these efforts and objective
professionalism and we take this opportunity to thank all involved for their timely contributions.
Respectfully, the Town of Nantucket Capital Program Committee:
Chairman, At-large – Stephen Welch
Vice Chairman, At-large – Peter Kaizer
Secretary, At-large – Richard Hussey
Board of Selectmen Representative – Jason Bridges
Finance Committee Representative – Peter McEachern
Member-At-Large Representative – Christy Kickham,
NP&EDC Representative – Nathanial Lowell
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
January 18, 2019 Page 2 of 9
SUMMARY OF CAPITAL ALLOCATIONS (BY ACCOUNT)
For FY20, of 87 requests totaling $101.65M, the Capital Program Committee recommends
capital allocations totaling $98.19M.
GENERAL FUND & ENTERPRISE ACCOUNTS TOTAL: $98.19M
GENERAL FUND (BY DEPARTMENT)
ENTERPRISE ACCOUNTS
Airport $21.91M
Our Island Home $.25M
Sewer $21.5M
Solid Waste $14.69M
Wannacomet Water Company (WWCO) $1.5M
Sconset Water Company (SWCO) $1.94M
Enterprise Accounts Total: $61.8M
See too:
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
Dept. Public Works (DPW)
Administration $.15M
Facilities $1.M
Fleet Management $.49M
Transportation $19.74M
Fire Dept. $.92M
IS/GIS $.3M
Police/Marine $4.45M
School $1.9M
Town Administration $7.45M
General Fund Total: $36.39M
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FUNDING SOURCES
Shown are the funding sources for General Fund & Enterprise Accounts:
GENERAL FUND
* = Capital required by TON Code, see Appendix B, General Fund footnote #5
ENTERPRISE ACCOUNTS
Note: For purposes of this report, funding sources are those recommended by the Town Manager and
Finance Department as of the date of this report.
See too:
Appendix B – Capital Requests by Funding Source
Appendix C – Typical MA Municipal Capital Funding Sources
Borrowing $6.28M
Capital Exclusion $1.03M
Debt Exclusion $22.M
Free Cash $5.06M
Required Capital Investment $.99M
Other Funding Sources $1.03M
Ambulance Reserve Fund $.38M
NIS School Borrowing Article $.65M
GENERAL FUND TOTAL: $36.39M
Article Reappropriation $.69M
Borrowing $45.41M
Capital Exclusion $.25M
Debt Exclusion $14.M
Retained Earnings $1.45M
ENTERPRISE ACCOUNTS TOTAL: $61.8M
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FY20 REQUESTS ≥ $1M (BY ACCOUNT & PROJECT CODE)
Shown are capital requests of greater than or equal to $1M, by Fund-type, keyed to each
request’s Project Code.
GENERAL FUND
ENTERPRISE ACCOUNTS
AIR- Taxiway Echo $19.1M
AIR- Security Project $2.09M
SEWER-18-003 Current Force Main Assessment and Inspections $2.M
SEWER-18-004 CMOM Program $2.M
SEWER-19-008 Surfside WWTF Phase 2 Upgrades $6.5M
SEWER-20-022 New Sewer Force Main Design & Planning $2.5M
WWCO-20-001 New Source Investigation $1.5M
SIAS-20-001 Water Main Replacement $1.94M
SEWER-19-020 National Grid L8 Project Area Sewer Replacement $6.5M
SWEF-20-001 Capping Cells 1 A, B, C $14.M
Note: Sort is by Plan-It project code, for additional information see attached “Appendix A – Capital Requests
by Account & Department (incl. Request Description)”
TRAN-17-001 Sidewalk Improvement Program $1.M
TRAN-17-005 Surfside Area Roads Reconstruction (Lovers Lane,
Monohanssett and Okorowaw) $6.29M
TRAN-19-2 Parking Improvements - 2FG & Town Pier $1.M
TRAN-19-4 Fairgrounds Area Roadways (Waitt Drive) $1.5M
TRAN-19-3 Orange St. Bike Path $2.51M
TRAN-20-TBD1 Newtown/Fairgrounds/Old South Improvements $5.2M
PUBL-20-010 Public Safety Auxiliary Building $3.M
ADMIN-20-002 Town Pier Supplemental Funding $5.M
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PROJECTED COST IMPACTS
TAXPAYER & RATEPAYER RATES
Projected FY20 cost impacts of Debt & Capital Exclusions are as follow:
General Fund (Taxpayer): (Residential, Commercial/Industrial/Personal Property, Open Space)
Project/Purpose Type of
Exclusion
Residential Com./Ind./PP Open Space
Projected
Increase
Projected
Rate
Projected
Increase
Projected
Rate
Projected
Increase
Projected
Rate
Newtown/Fairgrounds/Old
South Improvements Debt $ 0.0162 $ 3.38 $ 0.0258 $ 5.74 $ 0.0157 $ 3.22
Orange Street Bike Path Debt $ 0.0079 $ 3.37 $ 0.0117 $ 5.72 $ 0.0077 $ 3.21
Surfside Area Roads
Reconstruction (Lovers Lane,
Monohanssett & Okorowaw)
Debt $ 0.0195 $ 3.38 $ 0.0315 $ 5.74 $ 0.0189 $ 3.22
Town Pier Supplemental
Funding Debt $ 0.0155 $ 3.38 $ 0.0248 $ 5.73 $ 0.0151 $ 3.22
Public Safety Auxiliary
Building Debt $ 0.0094 $ 3.37 $ 0.0143 $ 5.72 $ 0.0092 $ 3.21
Cap/Close Cells 1 A, B, C Debt $ 0.0433 $ 3.40 $ 0.0719 $ 5.78 $ 0.0415 $ 3.24
FY 2020 Capital1,2 Capital $ 0.0500 $ 3.41 $ 0.0833 $ 5.79 $ 0.0479 $ 3.25
Totals: $ 0.1617 $ 3.52 $ 0.2633 $ 5.97 $ 0.1559 $ 3.36
Assumptions:
- Assumptions are based on FY19 approved values & tax rates using a shift of 1.70 and Residential Exemption of 25%
- FY19 Residential Mill Rate before Debt/Capital Exclusions is $3.36
- FY19 Commercial/Industrial/Personal Property Mill Rate before Debt/Capital Exclusions is $5.71.
- FY19 Open Space Mill Rate before Debt/Capital Exclusions is $3.20.
Notes:
1 = Capital required by TON Code, see Appendix B, General Fund footnote #5
2 = Includes: OIH Floor Repl.; DPW: Loader, Director Vehicle, Trash Compactor Truck, (2) Vehicle Lifts; Fire: Engine #7 Repl., SCBAs Repl.
See too: “Appendix D – Town of Nantucket Tax Rate History”
Enterprise Accounts (Ratepayer):
Water & Sewer: To set revenue requirements resulting in a rate schedule adequate for
its needs, the Wannacomet Water Co. Commission has undertaken a review of costs for ongoing
operations, existing and anticipated capital improvements, and anticipated necessary reserves.
Modifications to rate schedule, through a public hearing process, are not yet complete. The
foregoing is generally accurate for the Town of Nantucket Sewer Dept., through the Town of
Nantucket Sewer Commission. Latest posted rate activity is found here: https://tinyurl.com/yb7p7gm9
Airport: The Nantucket Memorial Airport pays its obligations from operating revenue
derived from a rate schedule of fees and charges for aeronautical, non-aeronautical, ground
transportation, advertising and other services; its rate schedule is determined by the Nantucket
Memorial Airport Commission through a public hearing process. Latest posted rate activity is
found here: https://tinyurl.com/yd57ex8z
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DEBT SERVICE – PRINCIPAL & INTEREST
At the time of this report, General Fund and Enterprise Accounts Amortization Tables were
not available in printable form. As of their availability, a revision to this page will provide web-
links to the tables.
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
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STATEMENT OF PROCEDURES
CapCom maintains certain procedures and undertakes various initiatives to address FP&P
objectives, including annual self-examination of related matters. Of note at this time:
Annual Timeline. This year, in an attempt to dilute system-wide capacity issues and to meet
external budget-review deadlines, the capital review process began earlier than in the past.
Effects and results desired were unobtainable for various reasons; of particular concern, a
large number of requests were untimely or incomplete. While contributing elements (such
as the very capacity issues meant to be smoothed over, and a 130% increase in capital
requests) provide a glimpse of future challenges, refusing late requests was deemed
counterproductive; the rationale being, review for FY21 (vs. FY20) would create funding
delays that might impede Town services and community goals. To address late requests
and maintain proper diligence, CapCom extended its review schedule with forbearance;
and, aware its responsibility to the budget timeline, CapCom forecast its funding
recommendations through Town Admin (to help inform the capital project status report
received by the Select Board at its 12/19/18 meeting). To be clear, capacity issues are not
a fault of any parties; rather, they are a result of Town growing pains.
Department Liaisons. Ordinarily, CapCom designees serve as liaisons to departments to
review current and out-year capital requests in situ, to develop a thorough understanding
of department needs for insight during CapCom deliberation. As a result of CapCom
composition the exercise is intended to provide a degree of integrational planning.
CapCom reaffirms the importance of this annual procedure.
Prioritization & Ranking. CapCom funding recommendations revolve around prioritization
and ranking of requests. Integrity of the process requires comprehensive linkage to
various criteria (service objectives, health and regulatory requirements and, strategic and
master plans, to name a few). A transparent, unbiased methodology is of equal importance.
To help address this task, CapCom designed and deployed an Analytical Hierarchy Process
framework; the framework systematizes valuation and application of criteria (on a
criterion vs. criterion weighted basis). Its use results in a numerical Rank of Relative
Importance (RORI) per request, which rankings inform CapCom deliberations. In addition,
the framework incorporates expertise and normalizes subjectivity of parties. Expansion of
framework’s criteria (to include project impact and risk management variables, and others)
and policy-based reliance on RORI results are important objectives required to better align
capital-related investment and matters of high importance to the community.
Capital Project Request Forms & Relational Database. As conceived, the “request form” is a
comprehensive data collection tool for anticipated capital expenditures; it is also a data-
entry point for a relational database. The database, developable as an interactive
repository of ‘all things capital’ (past, present and ‘likely future’) is an essential ingredient
of needed capacity (now, and more so going forward facing increased capital acquisition
and management requirements); data-collection and reporting potenial cover the entire
capital planning process (from submission through financial and project impact analysis,
ranking, funding source projection and allocation, and to inform, or conceivably even
manage, procurement and project management, inventory, and lifecycle management).
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
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PROCEDURAL RECOMMENDATIONS
The Town’s aging and lack of essential infrastructure and equipment require appropriate capital
purchase, maintenance and replacement while our rapidly growing year-round and seasonal
populations provide constant pressure on the Town to expand capital infrastructure and
inventory. Not widely factored, currently, are costs to build our community’s coastal resiliency;
this is a relatively new concern in response to changes to our natural environment. Whether it is
more frequent severe storms or coastal flooding, or both—or other hazards—the Town and
community recognize the need to protect our built and natural resources by adaptation,
mitigation, and other means; of course, these protections come at a cost. As a result these
circumstances, the Town’s capital needs are projected to increase in a relatively dramatic fashion
for a sustained period. Faced with these challenges and the associated expenses, and the
stewardship of responsible governance, a robust and effective CIP remains essential. Essential
too, is highly-effective management of capital assets as exist, and that are acquired or constructed.
Professional fiscal management objectives of the Town’s FP&P lay the groundwork; faced with
these growing pains, including as a result of effects from the natural world, our shortcoming is
capacity. In conjunction with existing programming, in keeping with the intent of objectives under
the FP&P, to help develop the CIP-process to its intended capacity, and in the interest of
smoothing the capital planning process and its impacts, we make the following recommendations:
Annual Process - Timeline: Continue to reevaluate and adjust schedule and procedures as
necessary to help ensure completion of CapCom’s actions as required under the FP&P.
Annual Procedure - Strategic Integrational Planning Sessions (SIPS): To focus and align
capital outcomes that matter most to Nantucket’s long-term goals, strategized around a
needs-based timeline, and annually convene a broad swath of Town representatives and
stakeholders, to participate in facilitated workgroup sessions, to evaluate and make
recommendations upon capital investments within or arising from strategic and master
plans (including coastal resiliency and hazard mitigation plans). Short SIPS to start.
Biennial Procedure - CIP Capacity & Funding Analysis: To reasonably inform CapCom
recommendations, biennially model the 10-year CIP to include debt burden, prospective
debt issuance, and other relevant metrics, with results presented to CapCom; it is
understood and acknowledged that the Town’s Finance Director performs more regular
modeling of this nature.
Biannual Procedure - Capital Project Status Reporting: Better develop current biannual
reporting sessions intended to monitor approved requests (to include expenditures to-
date, the necessity for supplemental funds, scheduling exceptions, and discontinuances or
any severe problems if any), to help identify capital planning shortfalls.
System-wide Capacity - Centralize Capital Asset Management: A result of growing pains,
Town capital asset management is fractured in various regards, and those aspects
practiced are consistently subject to competing priorities; with such limited capacity,
comprehensive management of the Town’s existing and rapidly expanding capital
inventory is not a realistic goal and undesirable effects are experienced annually. In the
quest to identify and cost-effectively deploy new capital assets, and to ensure existing
assets are adequately maintained, and that strategies exist to perpetuate the same, and to
CAPITAL PROGRAM COMMITTEE: FY20 REPORT & RECOMMENDATIONS (FINAL)
January 18, 2019 Page 9 of 9
meet sustainability goals, dedicated resources and centralized accountability are essential
ingredients. And these ingredients are required to give decision-makers a minute to plan,
to maximize the usefulness of community-wide resources and help ensure high-value
returns, and, to inform decisions for increased performance of Town investments while
helping citizens understand capital needs for near and mid-term (10-year) planning cycles.
Note: This topic was addressed previously in CapCom’s FY19 Report & Recommendations
and subsequently in a report by an outside consultant hired by the Town; inclusion within
this report is an update and reaffirmation.
Carefully developed and implemented, these recommendations create efficiency, savings,
and needed relief, along with increased credibility amongst taxpayers, ratepayers, and others.
While some of the recommendations involve procedural changes absorbable through longer-term
scheduling of processes, others require funding to complete stated objectives. In all regards,
CapCom suggests special attention is required to limit priority-related conflicts amongst and
between Town staff and other resources, and more so during times of cyclical responsibility (e.g.
preparation and presentation of the annual operating budget, preparation for town meetings, etc.).
Plan-It No.Dept./Request FY20 Rqst.CapCom
Rec.
DPW-18-12 GIS Data Integration $.15M $.15M
Annual DPW GIS Data Integration Project
FAC-19-005 Annual Facility Roof Repairs $.52M $.15M
FAC-19-006 Annual Facility ADA Accessibility Upgrades $.15M $.05M
FAC-19-007 Annual Facility Utility Updates $.52M $.15M
FAC-19-008 Annual Facility Site Paving Updates $.52M $.25M
FAC-19-004 Public Bathrooms Upgrades $.26M $.25M
FAC-19-009 Annual Facility Equipment Replacements $.26M $.1M
FAC-19-010 Annual Facility Lighting Updates $.1M $.05M
FAC-18-005 Jetties Beach Facility Upgrades [Move to FY21 - Capacity]$1.M $.M
FAC-19-003 DPW Garage and Campus [Move to FY21 - Capacity]$.M $.M
DPW-18-01 Loader $.25M $.25M
CAT 938M with bucket and plow
DPW-18-04 DPW Directors Vehicles $.1M $.05M
Operations & Facilities Managers Vehicles, including plows and computers
DPW-18-09 Sweeper $.25M $.M
Street Sweeper (2nd of 2)
DPW-19-01 Trash Compactor Truck $.14M $.14M
Trash Compactor Truck (2nd of 2)
DPW-19-02 Service Response Truck $.15M $.M
Truck equipped for field service of other vehicles & equipment
DPW-19-03 Excavator $.24M $.M
Wheeled Excavator with brush head and buckets
DPW-19-04 Admin Passenger Vehicle $.05M $.M
Transport vehicle for personnel
DPW-19-05 Vehicle Lifts $.05M $.05M
Mobile Vehicle Lifts for garage service
TRAN-19-2 Parking Improvements - 2FG & Town Pier $1.M $1.M
This project would improve pavement, lighting, drainage, and security of both the public parking lots at 2
Fairgrounds Road and 37 Washington Street
TRAN-19-3 Orange St. Bike Path $2.51M $2.51M
Project includes widening Orange St by 4' on both sides (total of 8') between West Creek Rd & Spruce St;
removing existing curbing and sidewalks; setting new curb and sidewalks on both sides; 30' width of full
depth pavement (two 4 foot bike lanes and two 11' travel lanes); relocating utility poles; new signage and
pavement markings.
TRAN-20-TBD1 Newtown/Fairgrounds/Old South Improvements $5.2M $5.2M
Reconstruct Newtown Road w/ sidewalk on northeast side & traffic calming speed cushions x2 locations
for 25 MPH corridor w/out impact on emergency vehicles; Fairgrounds/Old South Intersection
improvement; Old South (Rotary to Amelia) pedestrian and bike improvements.
TRAN-19-TBD2 Milestone Rotary [Funded by State Grant]$.M $.M
Reconstruct with changed layout to assit flow.
TRAN-17-001 Sidewalk Improvement Program $1.M $1.M
This project would continue implementation of sidewalk improvements listed in the Regional
Transportation Plan. This include rebuilding, widening, and other work to improve pedestrian
accessibility at various locations
TRAN-17-005 Surfside Area Roads Reconstruction (Lovers Lane, Monohanssett and Okorowaw)$6.29M $6.29M
This request is for the final portion of a phased approach to design (using FY17 appropriation), bid, and
construct a roadway and path along Boulevarde, Lovers Lane, Okorwaw Avenue, and Monohansett Road.
This new facility will consist of two 11 foot lanes and a minimal 8 foot wide path with grass buffer to
improve access for all users between Surfside Road and Airport Road.
TRAN-17-006 Road Improvements/Maintenance $3.57M $1.M
Road improvements per MACTEC pavement management report and Pavement Management study
recently completed by BETA Group. Includes installation of yellow centerline reflectors for major
roadways classified as "collector" to aide safety and potential lane departures by improving visibility -
includes Madaket, Old South, and remainder of Polpis Roads.
TRAN-19-002 Multi-Use Path Maintenance $.5M $.25M
Maintenance and resurfacing necessary along existing 33 mile network of multi-use paths
TRAN-19-010 Cobblestone Improvements/Maintenance $.5M $.25M
TRAN-19-4 Fairgrounds Area Roadways (Waitt Drive)$1.5M $1.5M
Survey & design of roadway, circulation, and on street/municipal parking lot improvements within and
around Town's Fairgrounds Road parcels. Improvements to be designed include a preferred alternative
for the profile of Amelia Drive & Waitt Drive, and adding additional access to the 2 Fairgrounds Rd
parking lot using Old South Road, Amelia Drive, & Waitt Drive
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
GENERAL FUND
DPW
Facilities
Administration
Fleet Management
Transportation
Appendix A-1 of 4
Plan-It No.Dept./Request FY20 Rqst.CapCom
Rec.
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
TRAN-20-010 Wauwinet Road Shared Use Path $.35M $.35M
This project is for matching funds for design and permitting of a multi-use path along Wauwinet Road
partially funded by grant through Mass DOT & the Federal Land Access Program.
TRAN-21-002 Tom Nevers Bike Path $.33M $.33M
This project is for design and permitting of a multi-use path along Tom Nevers Road.
TRAN-20-016 Decommissioning Fire Cisterns $.1M $.05M
Decommissioning of unused fire cisterns by filling the underground spaces with material to prevent road
collapse.
FIRE-19-4 SCBAs Replacement $.09M $.09M
To replace aging air packs with new packs. Increasing Firefighter safety and Lowering cost of service and
repairs
FIRE-20-010 ALS Equipment $.05M $.05M
Purchase of equipment needed to start ALS program
FIRE-17-002 Replace Ambulance #1 $.33M $.33M
Replacement of a 2008 Ambulance
FIRE-17-001 Replace Engine #7 $.45M $.45M
Replacement of a 1988 Ford F800 Fire Engine currently stationed in Sconset. The Fire Engine was
originally purchased in 1991 after being used as a demo for the Manufacturer
ADMIN-17-001 Network Infrastructure $.25M $.25M
Replace and/or repair technology infrastructure and related equipment.
ADMIN-18-001 Replace Town Computers & Printers $.05M $.05M
Technology advancements and computer breakdowns necessitate replacement of equip. using pre-
scheduled replacement cycles.
ADMIN-17-003 Epermitting [Funded otherwise]$.2M $.M
PUBL-19-001 Harbormaster Industry Road Layup Yard & Workshop $.5M $.5M
Site preparations for Layup Yard & Workshop; Workshop approx. $400K to be requested FY21
PUBL-20-010 Public Safety Auxiliary Building $3.M $3.M
Construct auxiliary storage building on Public Safety lot for storage of police and fire auxiliary equipment
and provide a maintenance area.
PUBL-20-011 Maintenance Seasonal Housing Building $.95M $.95M
Repairs to concrete exterior walls, exterior window and door replacements, septic improvements and
roof improvements
NPS-20-003 Athletic Complex Master Plan $.25M $.25M
Create a master plan for the public schools athletic complex. FY20 request is for design. Out-year
requests will be for phasing of the project through completion.
NPS-18-006 Backus Lane Playing Fields Phase III $.5M $.5M
3rd and final phase for this project. Request is to finish the Backus Lane fields project with the
construction of the varsity baseball field. This request supplements FY18 & FY19 funding.
NPS-17-005 NPS Building Improvements $.3M $.3M
Building & grounds improvements for the Public Schools. Includes repairs to Elementary School & High
School; funding request is recurring.
NPS-20-002 Handheld Radio Replacement $.2M $.2M
Replace handheld radios campus wide. Newer equipment sufficiently powerful to reach campus wide.
Same radio system as NPD, DPW, Airport, Water Co. Approximately 100 radios.
NPS-24-001 NPS Land Acquisition $.5M $.M
Revolver Fund to purchase properties that would benefit the NPS as the come to market (vs. being
purchased by other) [CapCom Rec. Memo: Appropriate discussion of this topic involves much broader
application, and mechansims/methods, applicable to the Town capturing opportunities.]
NPS-19-010 NPS Central Office Addition $.65M $.65M
Addition to Central Office Bldng, to bring administrative support staff under one roof.
ADMIN-20-001 Seasonal Employee Housing Feasibility Study $.3M $.3M
This is a phased project in the Fairgrounds campus, aka “6 FG”, that includes the Ticcoma Green complex,
“Waitt Drive” and municipal employee housing. This phase is for design/space needs study for seasonal
town employee housing.
ADMIN-20-002 Town Pier Supplemental Funding $5.M $5.M
Replace the floating dock (50 yr. service life), rehabilitate the fixed pier dock, and possible installation of
floating wave attenuator(s) for additional protection (based on 3D modeling) based on revised
specifications.
ADMIN-20-003 Traffic Modeling $.15M $.15M
This is really a mobility (all modes of transportation) modeling effort for the entire island and how people
get around (and how it will change with planned and future housing/commercial development). It builds
on the modern modeling tools and sources of data that are now available. The suggestion is from Matt
Fee in conjunction with Chuck Larson and Mike Burns
Fire Dept.
IS/GIS
Police/Marine
School
Town Administration
Appendix A-2 of 4
Plan-It No.Dept./Request FY20 Rqst.CapCom
Rec.
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
ADMIN-20-004 Town Wide Document Management Solution [cont. Pilot]$.1M $.1M
ADMIN-20-005 Coastal Resiliency Plan $.55M $.55M
Initial funding for critical project addressing island-wide erosion impact begun in FY18. Milone &
MacBroom is retained for consulting services and have conducted two public forums. A major workshop
on January 8, 2019 brought together over 55 stakeholders to map-out next steps. State grant secured to
help with public outreach needed to develop the Plan. TON has been awarded up to $200,000 in the
State’s recently issued economic bond bill, earmarked for this. There is likely a local match but provisions
of the bill are not yet disseminated.
ADMIN-20-006 Baxter Road Relocation $.5M $.5M
Estimates for a scope and rough budget for the Baxter Rd erosion utility relocation plan to relocate the
existing roadway and public utilities to a more secure alignment to protect from imminent threat of
coastal bluff erosion provided by Weston & Sampson. This is a rough ‘ballpark’ costs for
planning/preliminary design and final design of the roadway relocation(s) and associated evaluation
(with new water and sewer lines).
ADMIN-20-007 Meeting Room Trailer $.45M $.45M
Loss of 4FG Training Room has made it apparent that TON needs more permanent, functional meeting
space that can accommodate up to 30 people with dedicated NCTV equipment and that meets all ADA
requirements. Based on a site visit of the Central Fire Station at 131 Pleasant Street with SMRT Architects
it is recommended that a modular trailer be located at this location adjacent to the administration portion
of the building due to the high cost of renovating that facility and restrictions of the site (force main,
parking configuration, condition of the station). l
ADMIN-20-008 Central Fire Station Reuse $.25M $.25M
Town Administration reviewed multiple options for reuse of fire station at 131 Pleasant Street (from
selling to tearing down & building a senior center to housing, etc.) and presented a recommendation to
the Select Board. Based on a quick review by SMRT, costs to renovate the structure for meeting space or
another use triggers code that is cost-prohibitive; however moving another department to the facility is
efficient and cost-effective. approval.
ADMIN-20-009 Strategic Planning [Transferred to Operating]$.15M $.M
ADMIN-20-010 Senior Center Relocation Study $.15M $.15M
Feasibility study & prelim site design for relocation of existing Senior Center to a new location.
GENERAL FUND SUBTOTAL:$43.43M $36.39M
Appendix A-3 of 4
Plan-It No.Dept./Request FY20 Rqst.CapCom
Rec.
Appendix A – Capital Requests by Account & Department (w/Request Descriptions)
AIR-20-TBD1 Remove Pipeline Piles at GHYC $.12M $.12M
Removal of pipeline support piles at Great Harbor Yacht Club
AIR-20-TBD2 Sanitary Sewer Upgrade $.1M $.1M
Upgrade of Nantucket Memorial Airport Sewer Connection
AIR-20-TBD3 Maintenance Vehicle Replacement $.06M $.06M
Replacement of 14 year old F550 Dump Truck
AIR-20-TBD4 Paint and Beads & Rubber & Markings Removal $.32M $.32M
Paint, and Beads and Rubber and Markings Removal in accordance with FAA 139
AIR-20-TBD5 Ecological Restoration Equipment $.12M $.12M
Purchase of a new skid steer loader with brush cutting accessories for implementation of habitat
restoration paradigms
AIR-19-010-2 Taxiway Echo $14.1M $19.1M
Resurfacing of Taxiway Echo (Runway 6 end to Runway 24 end) & Taxiways A, B, C, D, and F at their
connections Echo. Increase pavement thickness to 9" and base thickness to 6". Changes in fleet require
higher-strength surfacing. Original FY20 was for $14.1M, increased to include FY21 required ask in
relation to AIP Grant Funding requirements.
AIR-20-TBD6 Security Project $2.09M $2.09M
Replace Access Control System, replace/add/integrate CCTV Systems; integrate badging, credentials, ID systems.
OIH-20-001 Replace Flooring $.25M $.25M
Replace existing floor covering which has outlasted its time. This would include all resident rooms,
hallways and common areas other than the Dining room and Kitchen areas.
SEWER-18-003 Current Force Main Assessment and Inspections $2.M $2.M
SEWER-18-004 CMOM Program $2.M $2.M
Required by an Order for Compliance on Consent (USEPA) to complete a Capacity, Maintenance,
Operation and (CMOM) Program for the Town and Siasconset Sewer Districts.
SEWER-19-002 Perimeter Fencing $1.M $.55M
Fencing to secure the sewer building and beds (7,000 feet of fencing, currently in poor condition)
SEWER-19-008 Surfside WWTF Phase 2 Upgrades $6.5M $6.5M
Upgrades to treatment plant; upgrades were not funded initially to meet original appropriation
SEWER-19-020 National Grid L8 Project Area Sewer Replacement $6.5M $6.5M
Fund sewer infrastructure replacement along National Grid L8 area (Candle St. out onto Milestone Rd.) if
underground electrical system work is to be completed by NG along the route.
SEWER-19-021 Jetties Beach - Bathing Beach Road Sewer/Stormwater $.29M $.29M
Replace problematic sewer & stormwater pressure main from the Jetties concession area
SEWER-20-003 Replace 2006 yard loader for sewer bed maintenance $.15M $.15M
SEWER-20-004 Replace 2010 1-ton dump truck including plow & sander $.11M $.M
SEWER-20-005 Replace 2010 Sewer Rodding Truck (w/rodding)$.21M $.21M
SEWER-20-006 Sconset Design and Construction New Collections $.35M $.35M
Expand/replace/upgrade Sconset collections
SEWER-20-022 New Sewer Force Main Design & Planning $2.5M $2.5M
Proposed new force main from Sea St. Pump Station to Surfside WWTF
SEWER-21-003 Pump Station Upgrades - Aurora Way $.3M $.3M
Upgrade pump station aquired by TON that does not meet required standards/specifications
SEWER-20-023 New Excavation Equipment $.17M $.17M
Equipment to allow for emergency repairs & construction; unable to rely on outside contractors
SWEF-20-001 Capping Cells 1 A, B, C $14.M $14.M
Capping and closing of Cells, 1 A, B and C
SWEF-19-002 Facility Access Road & Parking Lot Maintenance $.5M $.43M
Paving replacement and maintenance
SWEF-19-003 Repair Electrical Systems MRF $.05M $.05M
Update and Repairs to the Electrical Systems on the MRF
SWEF-19-004 Floor Drain & Collection Tank MRF $.1M $.1M
Solid Waste Facility MRF Floor Drainage System
SWEF-19-005 Overhead Doors MRF $.05M $.05M
Solid Waste Facility MRF Overhead Doors
SWEF-19-006 Fire Alarm System MRF $.06M $.06M
Solid Waste Facility MRF Sprinkler/Fire Alarm System Repairs
SWEF-17-003 Unlined Landfill Mining $.8M $.M
Continue prior-year mining process
WWCO-20-001 New Source Investigation $1.5M $1.5M
Identify & develop new water supply source
SIAS-20-001 Water Main Replacement $1.94M $1.94M
Upgrades/replacements required for Sconset water distribution system
ENTERPRISE ACCOUNTS SUBTOTAL:$58.23M $61.8M
GENERAL FUND & ENTERPRISE ACCOUNTS TOTALS:$101.65M $98.19M
Note: With minor exception, descriptions above are as submitted by respective department head.
Sconset Water Company (SWCO)
Wannacomet Water Company (WWCO)
Solid Waste
Sewer
Our Island Home
ENTERPRISE FUND ACCOUNTS
Airport
Appendix A-4 of 4
Dept.Plan-It No.Request CapCom
Rec.
DPW-TRANS TRAN-17-001 Sidewalk Improvement Program $1.M
DPW-TRANS TRAN-19-2 Parking Improvements - 2FG & Town Pier $1.M
DPW-TRANS TRAN-19-4 Fairgrounds Area Roadways (Waitt Drive)$1.5M
DPW-TRANS TRAN-20-010 Wauwinet Road Shared Use Path $.35M
DPW-TRANS TRAN-21-002 Tom Nevers Bike Path $.33M
POLICE/MARINE PUBL-19-001 Harbormaster Industry Road Layup Yard & Workshop $.5M
POLICE/MARINE PUBL-20-011 Maintenance Seasonal Housing Building $.95M
TOWN ADMIN ADMIN-20-010 Senior Center Relocation Study $.15M
TOWN ADMIN ADMIN-20-006 Baxter Road Relocation $.5M
Total Borrowing:$6.28M
DPW-Fleet DPW-18-01 Loader $.25M
DPW-Fleet DPW-18-04 DPW Directors Vehicles $.05M
DPW-Fleet DPW-19-01 Trash Compactor Truck $.14M
DPW-Fleet DPW-19-05 Vehicle Lifts $.05M
FIRE FIRE-17-001 Replace Engine #7 $.45M
FIRE FIRE-19-4 SCBAs Replacement $.09M
Total Capital Exclusion:$1.03M
DPW-TRANS TRAN-17-005 Surfside Area Roads Reconstruction (Lovers Lane,
Monohanssett and Okorowaw)$6.29M
DPW-TRANS TRAN-19-3 Orange St. Bike Path $2.51M
DPW-TRANS TRAN-20-TBD1 Newtown/Fairgrounds/Old South Improvements $5.2M
POLICE/MARINE PUBL-20-010 Public Safety Auxiliary Building $3.M
TOWN ADMIN ADMIN-20-002 Town Pier Supplemental Funding $5.M
Total Debt Exclusion:$22.M
DPW-ADMIN DPW-18-12 GIS Data Integration $.15M
DPW-FACS FAC-19-004 Public Bathrooms Upgrades $.25M
DPW-FACS FAC-19-005 Annual Facility Roof Repairs $.15M
DPW-FACS FAC-19-006 Annual Facility ADA Accessibility Upgrades $.05M
DPW-FACS FAC-19-007 Annual Facility Utility Updates $.15M
DPW-FACS FAC-19-008 Annual Facility Site Paving Updates $.25M
DPW-FACS FAC-19-009 Annual Facility Equipment Replacements $.1M
DPW-FACS FAC-19-010 Annual Facility Lighting Updates $.05M
DPW-TRANS TRAN-17-006 Road Improvements/Maintenance $1.M
DPW-TRANS TRAN-19-002 Multi-Use Path Maintenance $.25M
DPW-TRANS TRAN-19-010 Cobblestone Improvements/Maintenance $.25M
DPW-TRANS TRAN-20-016 Decommissioning Fire Cisterns $.05M
IS/GIS ADMIN-17-001 Network Infrastructure $.25M
IS/GIS ADMIN-18-001 Replace Town Computers & Printers $.05M
SCHOOL NPS-18-006 Backus Lane Playing Fields Phase III $.26M
TOWN ADMIN ADMIN-20-001 Seasonal Employee Housing Feasibility Study $.3M
TOWN ADMIN ADMIN-20-003 Traffic Modeling $.15M
TOWN ADMIN ADMIN-20-004 Town Wide Document Management Solution [cont. Pilot]$.1M
TOWN ADMIN ADMIN-20-005 Coastal Resiliency Plan $.55M
Borrowing
Appendix B – Capital Requests by Fund-type & Funding Source
Capital Exclusion
Debt Exclusion
Free Cash
GENERAL FUND
2
1
3
4
Appendix B-1 of 3
Dept.Plan-It No.Request CapCom
Rec.
Appendix B – Capital Requests by Fund-type & Funding Source
TOWN ADMIN ADMIN-20-007 Meeting Room Trailer $.45M
TOWN ADMIN ADMIN-20-008 Central Fire Station Reuse $.25M
Total Free Cash:$5.06M
SCHOOL NPS-17-005 NPS Building Improvements $.3M
SCHOOL NPS-18-006 Backus Lane Playing Fields Phase III $.24M
SCHOOL NPS-20-002 Handheld Radio Replacement $.2M
SCHOOL NPS-20-003 Athletic Complex Master Plan $.25M
Total Required Capital Investment:$.99M
FIRE FIRE-17-002 Replace Ambulance #1 $.33M
FIRE FIRE-20-010 ALS Equipment $.05M
SCHOOL NPS-19-010 NPS Central Office Addition $.65M
Total Other Funding Sources: $1.03M
GENERAL FUND SUBTOTAL:$36.39M
Notes:
1 = Town Admin anticipates these may be funded w/in 2-1/2 Levy Limit
2 = Town commitment required towards (up to $1M) Fisheries & Wildlife Grant
3 = Portion of this project ($.24M) funded using Required Capital Investment
4 = Pending resolution of 'old' Fire Station use as affordable housing or office space (or both, as phased project)
5 = 1% of prior year's total Town local receipts plus 1% of prior year's total collected real estate and personal property taxes
6 = Portion of this project ($.26M) funded using Free Cash
7 = Ambulance Reserve Fund
8 = Prior article funding: NIS School Borrowing
Other Funding Sources
Required Capital Investment
4
4
5
6
7
7
8
Appendix B-2 of 3
Dept.Plan-It No.Request CapCom
Rec.
Appendix B – Capital Requests by Fund-type & Funding Source
SOLID WASTE SWEF-19-002 Facility Access Road & Parking Lot Maintenance $.43M
SOLID WASTE SWEF-19-003 Repair Electrical Systems MRF $.05M
SOLID WASTE SWEF-19-004 Floor Drain & Collection Tank MRF $.1M
SOLID WASTE SWEF-19-005 Overhead Doors MRF $.05M
SOLID WASTE SWEF-19-006 Fire Alarm System MRF $.06M
Total Article Reappropriation:$.69M
AIRPORT AIR-20-TBD1 Remove Pipeline Piles at GHYC $.12M
AIRPORT AIR-20-TBD2 Sanitary Sewer Upgrade $.1M
AIRPORT AIR-20-TBD3 Maintenance Vehicle Replacement $.06M
AIRPORT AIR-20-TBD4 Paint and Beads & Rubber & Markings Removal $.32M
AIRPORT AIR-20-TBD5 Ecological Restoration Equipment $.12M
AIRPORT AIR-19-010-2 Taxiway Echo $19.1M
AIRPORT AIR-20-TBD6 Security Project $2.09M
SEWER SEWER-18-003 Current Force Main Assessment and Inspections $2.M
SEWER SEWER-18-004 CMOM Program $2.M
SEWER SEWER-19-002 Perimeter Fencing $.55M
SEWER SEWER-19-008 Surfside WWTF Phase 2 Upgrades $6.5M
SEWER SEWER-20-022 New Sewer Force Main Design & Planning $2.5M
WWCO WWCO-20-001 New Source Investigation $1.5M
SWCO SIAS-20-001 Water Main Replacement $1.94M
SEWER SEWER-19-020 National Grid L8 Project Area Sewer Replacement $6.5M
Total Borrowing:$45.41M
OIH OIH-20-001 Replace Flooring $.25M
Total Capital Exclusion:$.25M
SOLID WASTE SWEF-20-001 Capping Cells 1 A, B, C $14.M
Total Debt Exclusion:$14.M
SEWER SEWER-19-021 Jetties Beach - Bathing Beach Road Sewer/Stormwater $.29M
SEWER SEWER-20-003 Replace 2006 yard loader for sewer bed maintenance $.15M
SEWER SEWER-20-005 Replace 2010 Sewer Rodding Truck (w/rodding)$.21M
SEWER SEWER-20-006 Sconset Design and Construction New Collections $.35M
SEWER SEWER-20-023 New Excavation Equipment $.17M
SEWER SEWER-21-003 Pump Station Upgrades - Aurora Way $.3M
Total Retained Earnings: $1.45M
ENTERPRISE ACCOUNTS SUBTOTAL:$61.8M
Notes:
1 = Town Admin anticipates these may be funded w/in rate structure and/or under 2-1/2 Levy Limit
2 = Airport Improvement Program (AIP) Grant funding sought to pay up to 90% cost; MASSPORT funding may be available to cover up to 5%
3 = Project on the MA DEP Intended Use Plan for reduced rate borrowing thru State Revolving Fund (SRF)
4 = Funding included in Capital Exclusion Tax Rate calculations
ENTERPRISE ACCOUNTS
Capital Exclusion
Retained Earnings
Borrowing
Article Reappropriation
Debt Exclusion
1
2
3
3
4
Appendix B-3 of 3
C-1 of 2
Appendix C – Typical MA Municipal Capital Funding Sources
Local
1) Borrowing:
a) General Obligation Bonds (aka, "GO Bonds"). These are issued for a period of time ranging from 5 to
30 years, during which time principal and interest payments are made. Making payments over time
has the advantage of allowing the capital expenditures to be amortized over the life of the project.
Funding sources used to pay back the debt can include:
i) Bonds funded within the tax limits of Proposition 2 ½: Debt service for these bonds must be
paid within the tax levy limitations of proposition 2 ½. Funds used for this debt must be carefully
planned in order to not impact the annual operating budget.
ii) Bonds funded outside the tax limits of Proposition 2 ½ -- Debt Exclusion Bonds1: Debt
service for these bonds is paid by increasing local property taxes in an amount needed to pay the
annual debt service. Known as a Debt Exclusion, this type of funding requires approval by 2/3 vote
of the local appropriating authority (e.g., city council or town meeting) and approval of majority of
voters participating in a ballot vote. Prior to the vote, the impact on the tax rate must be
determined so voters can understand the financial implications.
iii) Bonds funded with Enterprise Funds: Debt service for these bonds is typically paid by user fees,
such as water and sewer revenue. Depending upon the type of project, interest costs may be
subsidized by the Commonwealth and at times partial grant funds may be available (see below).
Enterprise funds do not affect the general operating budget unless general funds are needed to
subsidize revenues from the enterprise. Prior to the issuance of debt, the projects must be
analyzed for their impact on rates.
b) Capital Exclusion: Capital Exclusion projects are similar to Direct Appropriation (Pay-as-You-Go,
below) except taxes are raised outside the limits of Proposition 2 ½ and are added to the tax levy only
during the year in which the project is being funded. As with a Debt Exclusion, Capital Exclusion
funding requires approval by 2/3 vote of the local appropriating authority (e.g., city council or town
meeting) and approval of a majority of voters participating in a ballot vote. Prior to the vote, the
impact on the tax rate must be determined so voters can understand the financial implications. Capital
Exclusions may be authorized for any municipal purpose for which the city or town would be
authorized to borrow money.
1 = Debt Exclusion is different from a property tax override in that an exclusion is temporary, it is only in
place until the incurred debt is paid. An override becomes a permanent part of the levy limit base.
2) Other:
a) Bond Proceeds: Municipalities sell bonds at a premium over par, which premium funds bond issuance
and service; any excess is reserved for specific uses based on the type of account (General Fund,
Enterprise Fund, or School) with that excess available to fund like capital projects.
b) Free Cash: Free Cash is the difference between annual revenues and expenditures and is certified by
the Commonwealth each year. After certification, free cash is available for appropriation for any
municipal purpose, including capital projects.
c) Direct Appropriation/ Pay-as-You-Go: Direct Appropriation capital projects are funded with
current revenues, and the entire cost is paid off within one year so no borrowing takes place. Projects
funded with current revenues are customarily lower in cost than those funded by general obligation
bonds because there are no interest costs. However, funds to be used for this purpose must be
carefully planned in order to not impact the annual operating budget. For this reason, Pay-as-You-Go
capital projects are typically lower in value than projects funded by borrowing.
d) Sale of Surplus Real Property: Pursuant to Massachusetts General Laws, when real estate is sold, the
proceeds must first be used to pay any debt incurred in the purchase of the property. If no debt is
outstanding, the funds "may be used for any purpose or purposes for which the city, town or district is
authorized to incur debt for a period of five years or more...except that the proceeds of a sale in excess
C-2 of 2
of five hundred dollars of any park land by a city, town, or district shall be used only by said city, town,
or district for acquisition of land for park purposes or for capital improvements to park land" (MGL
Chapter 44, Sec. 63).
e) Stabilization Fund:
i) Capital Stabilization Fund: Local officials can set aside money in a stabilization fund -outside of
the general fund- to pay for all or a portion of future capital projects. A 2/3 vote of city council or
town meeting is required to appropriate money into and out of this fund.
ii) Enterprise Retained Earnings (as a form of Stabilization Fund): Enterprise operations, such as
water and sewer, are able to maintain an operating surplus that can be utilized for future
enterprise fund costs. These funds can be used to stabilize the user rates, apply to annual budget
needs, and/or invest in capital replacement and expansion.
f) Special Purpose Funds: Communities also have established numerous "Special Purpose Funds" for
which the use is restricted to a specific purpose, some of which may be investment in department
facilities and equipment. Numerous state statutes that govern the establishment and use of these
separate accounts. Examples include the sale of cemetery lots and off-street parking fees accounts.
Federal, State, and Private Grants and Loans
1) Office of Aviation Airport Improvement Program (AIP): Funding is available to airports that are part
of the National Plan of Integrated Airport Systems by the FAA. The AIP provides funds for projects to
improve infrastructure, including runways, taxiways, aprons, noise control, land purchases, navigational
aids, safety and security.
2) Massachusetts Chapter 90 Roadway Funds: Each year, the Massachusetts Department of
Transportation (MassDOT) allocates funds to cities and towns for roadway construction, maintenance, or
improvement. Funds may also be used for other work incidental to roadway work, such as the
construction of a garage to house related vehicles, or the purchase of related vehicles, equipment, and
tools. Chapter 90 is a 100% reimbursable program. Funding is accomplished through the issuance of
transportation bonds and apportioned to municipalities based on three factors: 1) accepted road miles, 2)
population, and 3} total employment within the municipal borders. The number of accepted road miles is
the most heavily weighted factor at 58.33%; the others are each weighted at 20.83%.
3) Massachusetts Department of Environmental Protection's State Revolving Funds (SRF): The Clean
Water State Revolving Fund (CWSRF} provides financing for sewer and drainage projects intended to
reduce sewer overflows and the Drinking Water State Revolving Fund (DWSRF) provides financing to
improve the quality of the drinking water system. The CWSRF and DWSRF programs typically offer a mix
of low interest (2%) loans and grant funds. Repayment does not begin until two years after the monies
have been borrowed.
4) Massachusetts School Building Authority (MSBA): The MSBA provides funding for school feasibility,
design, and construction. Projects must be accepted into the process in response to the submission of a
Statement of Interest which identifies a facility problem to be solved. Subsequently, the community must
appropriate funding for schematic design and later for construction before the MSBA will commit to its
share of the project. If accepted, the MSBA determines the amount of reimbursement it will offer based
upon community need, with a minimum base rate of 31%. The percent of reimbursement can then be
increased based upon three factors: community income factor, community property wealth factor, and
community poverty factor.
5) Mass DOT Complete Streets. Funding program that allows up to $400,000 in construction funds.
6) MA Community Compact Grants (fit in where/how?)… eg. funds upwards of $68,000 for a particular MA
town’s IT equipment.
7) MA Other. Many Commonwealth departments also offer annual grant opportunities that are available to
municipalities typically through a competitive application process. State grant programs that may be used
for capital expenses include, but are not limited to the Green Community grants (project to improve
sustainability) and Parkland Acquisitions and Renovations for Communities (PARC) grants.
Fiscal Yr Rate
1971 $73.00
1972 $73.00
1973 $38.00
1974 $82.00
1975 $86.00
1976 $90.00
1977 $115.00
1978 $129.00
1979 $134.00
1980 $128.00
Residential $$ Value of
Residential Open Spac Com/Ind/PP Exemption Exemption CPA
1981 $8.60 $6.87 $12.94 $10,000 $86
1982 $8.88 $6.85 $13.03 $10,000 $89
1983 $6.34 $6.20 $9.45 $11,967 $76
1984 $6.90 $6.76 $10.98 $12,000 $83
1985 $7.17 $7.02 $11.34 $12,004 $86
1986 $4.03 $3.96 $6.37 $20,363 $82
1987 $4.67 $4.61 $7.44 $17,485 $82
1988 $5.54 $5.47 $8.88 $17,383 $96
1989 $4.03 $3.91 $7.66 $63,666 $257
1990 $4.30 $4.17 $8.16 $63,972 $275
1991 $4.52 $4.44 $8.68 $61,771 $279
1992 $5.41 $5.31 $10.35 $51,608 $279
1993 $6.26 $6.12 $11.89 $44,585 $279
1994 $6.34 $6.20 $12.40 $44,889 $285
1995 $6.56 $6.40 $12.42 $45,235 $297
1996 $6.58 $6.42 $12.47 $46,052 $303
1997 $6.74 $6.53 $12.58 $59,456 $401
1998 $5.25 $5.08 $9.71 $80,598 $423
1999 $5.83 $5.62 $10.71 $87,689 $511
2000 $5.77 $5.55 $10.57 $89,600 $517
2001 $3.94 $3.79 $7.14 $151,337 $596
2002 $4.21 $4.05 $7.62 $153,165 $645 $19
2003 $3.42 $3.29 $6.11 $210,261 $719 $22
2004 $3.13 $3.00 $4.73 $245,258 $768 $23
2005 $3.30 $3.16 $4.99 $248,178 $819 $25
2006 $2.84 $2.73 $5.06 $316,472 $899 $27
2007 $2.49 $2.39 $4.46 $376,097 $936 $28
2008 $2.67 $2.56 $4.77 $374,402 $1,000 $30
2009 $2.76 $2.65 $4.92 $375,319 $1,036 $31
2010 $3.01 $2.88 $5.35 $360,135 $1,084 $33
2011 $3.58 $3.42 $6.41 $304,992 $1,092 $33
2012 $3.62 $3.46 $6.47 $297,869 $1,078 $32
2013 $3.67 $3.51 $6.51 $303,664 $1,114 $33
2014 $3.76 $3.60 $6.68 $299,187 $1,125 $34
2015 $3.61 $3.45 $6.38 $336,917 $1,216 $36
2016 $3.36 $3.22 $5.93 $362,525 $1,218 $37
2017 $3.39 $3.24 $5.99 $373,635 $1,267 $38
2018 $3.53 $3.34 $5.97 $486,050 $1,716 $51
2019 $3.36 $3.20 $5.71 $518,251 $1,741 $52
Appendix D – Town of Nantucket Tax Rate History
Fiscal Yr
Rates
Note: In FY 1981 Nantucket was one of the first communities to classify property according to use, conduct a full
revaluation of all properties and adopt a split tax rate and residential exemption.