Gov. signs bill with expansion of snow deficit carry-forward rule

With most cities and towns facing extraordinary snow removal budget shortfalls this year, the governor has approved, as part of a supplemental budget bill, an expansion of the one-year snow deficit carry-forward rule to allow municipalities to amortize any shortfall over three years, through fiscal 2018.

The provision was included in a $363 million supplemental budget bill for fiscal 2015 that was enacted by the Legislature earlier in the week.

The new budget law (Ch. 10 of the Acts of 2015) includes $50 million for state snow and ice removal costs and adds funding to several major state budget accounts, including $190 million to close a deficit in the state’s $1.4 billion Group Insurance Commission account and additional funding for a state program that provides shelter for homeless families and for the Department of Children and Families.

Gov. Charlie Baker and legislative leaders say the spending in the bill was factored into their calculations earlier this year when they implemented a plan to close a $768 million fiscal 2015 budget gap.

The new budget law also includes special winter storm-related language to allow delayed property tax payments and abatement applications for fiscal 2015 that were due by Feb. 2 but paid or filed by Feb. 6. The provision waives any interest and penalties incurred. The budget law also makes permanent changes to property tax law to allow a one-day delay when municipal offices are closed due to a weather-related or public safety emergency.