The Massachusetts Department of Revenue, Division of Local Services approved Templeton's property-tax rate at $11.87, the hosts said; that is $0.25 lower than last year's rate of $12.12.

On Dec. 8 the select board discussed how to treat free cash and the town reserve fund. One speaker defended a 67% reserve policy intended to preserve funds for working capital and capital needs (trucks, equipment, roof repairs), arguing free cash is one-time revenue that should not be used for ongoing operations. Another participant said a higher reserve prevents department heads from accessing funds for necessary repairs and suggested legal counsel could craft language that protects farmers and other rights (in a separate animal-control context).

The broadcast included a worked example: with a $600,000 free-cash certification, a 15% reserve would amount to $90,000, which one speaker said would "barely [pay for] a truck." The hosts said more debate on free cash and reserve policy will continue in future meetings.

Why it matters: Reserve policy and decisions about free cash affect the town's ability to fund capital projects and respond to unexpected repairs without raising taxes midyear.