The Big Picture
FY2026 = July 1, 2025 through June 30, 2026. Think of this as Brockton's annual household budget — except the "household" has 100,000 people.
The headline: Mayor Sullivan's final budget totals $618,764,670 — up $38.5M from last year. The biggest driver? A $25M+ increase to Brockton Public Schools. Despite 60+ other MA cities seeking voter overrides to exceed tax limits, Brockton balanced its budget within Proposition 2½.
$6,188
Total spent per resident
$2,740
Education per resident
$830
Police & Fire per resident
$310
DPW (roads, water, trash)
Budget by Major Category
Hover over any row. Percentages are of total $618.8M budget.
📈 Year-over-Year Change
| Category | FY2025 | FY2026 | Change |
|---|---|---|---|
| Total Budget | $580.3M | $618.8M | +$38.5M |
| Education | $249M | $274M | +$25M |
| Police | $44.2M | ~$46M | +~4% |
| Fire | $38.1M | ~$39M | +~2% |
| Debt Service | $27.9M | ~$29M | +~4% |
⚠️ Red Flags to Watch
One-Time Revenue Dependency
$8.1M from Chapter 324 reserve + $3M asset sales + $2M solar credits used to balance the budget. These won't exist every year.
$8.1M from Chapter 324 reserve + $3M asset sales + $2M solar credits used to balance the budget. These won't exist every year.
BPS $18M Deficit Aftermath
FY2023 school overspending still has ripple effects. Improved oversight structures are now in place but watchful eye is needed.
FY2023 school overspending still has ripple effects. Improved oversight structures are now in place but watchful eye is needed.
Pension & Debt Obligations
Retirement + debt service = ~$60M+ annually. These grow every year and reduce flexibility in the operating budget.
Retirement + debt service = ~$60M+ annually. These grow every year and reduce flexibility in the operating budget.
Revenue Sources at a Glance
FY2026 estimated total revenue: $555.9M (remainder from reserves/one-time funds)
Where Does the Money Go?
Every department, sorted by budget size. Data from FY2026 Adopted Budget — brockton.ma.us
All Departments
Public Safety
DPW
Admin & Gov
Human Services
In layman's terms: Education + Police + Fire alone account for roughly 60% of the city's general fund spending. For every dollar Brockton spends, about 44¢ goes to the schools, 7¢ to police, 6¢ to fire, 5¢ to debt repayment, and the rest to everything else — roads, water, trash, city hall, parks, libraries, veterans, health, and more.
Where Does the Money Come From?
Brockton has three main revenue buckets: property taxes, state aid, and local fees/permits.
Key fact: Brockton relies heavily on state aid — particularly Chapter 70 education funding — which makes it vulnerable to state budget decisions. Local property taxes are capped by Proposition 2½, limiting annual tax levy growth to 2.5% plus new construction.
Property Tax Levy
~$193M
~35% of total revenue
+2.5% cap (Prop 2½)
State Aid (Total)
~$309M
~56% of total revenue
Primarily Chapter 70
Local Receipts
~$53M
Permits, excise, fees
+15% projected FY26
Enterprise Funds
~$63M
Water, sewer, refuse
Self-funded by users
🏛️ State Aid Breakdown
| Aid Type | What It Is | Est. Amount |
|---|---|---|
| Chapter 70 | State education funding | ~$269M |
| Unrestricted Aid | General gov't support | ~$25M |
| Charter Sending | Tuition to charter schools | -$30M+ |
| Other Aid | Library, veterans, etc. | ~$15M |
⚠️ Charter school sending cost is a significant and growing drain on net state aid
📋 Local Receipts Detail
⚠️ Is Brockton Collecting Enough?
Over-reliance on state aid — 56% of revenue comes from the state. When the state cuts aid (as happened during the 2008–2012 recession), Brockton has very little cushion. Compare this to wealthier communities like Newton, where property taxes cover 70%+ of revenue.
One-time revenue plugging structural gaps — $13M in one-time sources (reserves, asset sales, solar credits) were needed to balance FY2026. This is a warning sign that ongoing expenses are outpacing recurring revenues.
New growth is positive — New construction adds to the tax base without requiring an override vote. Transit-oriented development projects underway could meaningfully grow the levy base over the next 5 years.
Utilities & City Services
Water, sewer, trash, and roads are run as "enterprise funds" — separate from the main city budget, funded by what you pay in utility bills.
How this works: When you get a quarterly utility bill from Brockton DPW, that money goes into separate enterprise funds — not the general city budget. Each fund is supposed to be self-sustaining. The Tax Collector bills all three together: Water + Sewer + Refuse (trash). Recent public findings indicate that roughly 1 in 4 property owners are not paying their utility bills — a serious and growing collection problem that threatens the financial stability of these funds.
🚨 The 25% Non-Payment Problem
Billed Annually (est.)
~$57M
Water + Sewer + Refuse combined
Est. Collected (~75%)
~$43M
Paid by compliant accounts
Est. Uncollected (~25%)
~$14M
Delinquent or committed to tax bill
Important caveat: The exact dollar figures for DPW utility delinquencies are not published on Brockton's website. The estimates above are derived from the reported 25% non-payment rate applied to combined enterprise fund budgets. The precise amounts billed vs. collected vs. outstanding each quarter are recorded in the MUNIS accounting system and disclosed in the audited financial statements' Notes and budget-to-actual schedules (pages 86–87 of the FY2023 audit) — but are not surfaced publicly in an accessible format. This is a transparency gap Brockton should close.
⚠️ Why This Is a Problem for Everyone
Enterprise funds are supposed to be self-sustaining. When 25% of accounts don't pay, the funds face a shortfall. To stay solvent, the city has two options: raise rates on paying customers or draw a general fund subsidy. Both hurt residents who are paying their bills.
It also creates a fairness problem — the burden of funding water, sewer, and trash infrastructure falls on the 75% who pay, while the 25% who don't still receive the same services.
📋 What Happens When You Don't Pay
Unlike water shutoffs in some cities, Brockton commits unpaid utility balances to the real estate tax bill in December each year. This means:
• Unpaid balances earn 14% annual interest (8% after Nov 2024 reform)
• If the real estate bill also goes unpaid, it enters the tax title / lien process
• Mortgage holders are notified but are not obligated to pay utility bills (only real estate taxes)
• Renters may not know their landlord isn't paying — the bill follows the property, not the tenant
📊 Enterprise Fund Budgets (FY2026)
Each fund must balance its own budget from user charges. Budgeted figures from the FY2026 Adopted Budget.
DPW Water Fund
~$22M
Annual budget (user fees)
Enterprise Fund
DPW Sewer Fund
~$23M
Annual budget (user fees)
Enterprise Fund
DPW Refuse (Trash)
~$12M
Annual budget (user fees)
Enterprise Fund
DPW Highway
~$7.8M
Roads, plowing, signals
General Fund
DPW Stormwater
~$3M
Drainage, flood management
New Enterprise
Parking Authority
~$2M
Meters, garage, enforcement
Enterprise Fund
💧 How Your Quarterly Bill Works
Billed quarterly (Feb, May, Aug, Nov). Covers 3 months of usage.
Your bill has 3 parts:
💧 Water charge — based on meter size + usage (tiered block rates)
🚰 Sewer charge — typically 1.5–2× the water charge
🗑️ Refuse (trash) — flat quarterly fee per unit
If unpaid by December, charges are committed to your real estate tax bill — this is how the city recovers delinquent utility debt.
Trash abatements → Recycling Depot, 301 Oakhill Way, M–F 8:30am–3pm · 508-580-7827
🔍 What Data Should Be Public
To fully understand Brockton's utility collection problem, residents need access to data that currently requires digging into audited financial statement notes or filing a public records request:
📊 Quarterly billed vs. collected by fund (Water, Sewer, Refuse)
📋 Total accounts receivable aging — how old is the outstanding balance?
🏚️ Number of accounts committed to real estate tax bills each December
📈 Year-over-year delinquency trend — is it getting better or worse?
The FY2023 Audited Financial Statement budget-to-actual schedules (pages 86–87) contain some of this data but it's buried and not publicly summarized. DPW utility billing records are maintained in MUNIS and accessible via public records request to the Tax Collector's Office.
Who's Getting Paid & How Much?
Personnel costs are the single largest budget line in almost every city department.
The big number: Brockton has approximately 4,481 employees across all city departments (including schools). The typical city employee earns between $25K and $107K base salary, with overtime and differentials bringing many higher. Top earners (police, fire overtime) can exceed $200K–$360K total compensation.
Police Dept. Payroll
~$38M
of ~$46M total dept budget
Personal Services
Fire Dept. Payroll
~$34M
of ~$39M total dept budget
Personal Services
BPS Payroll (est.)
~$180M
~65% of school budget
Teachers + staff
Avg. City Salary
~$71K
Base (excl. overtime)
2024 data
Pay Structure: How Brockton Employees Get Paid
💰 What's in a Paycheck
| Pay Type | Who Gets It |
|---|---|
| Base Salary | All employees — set by union contract or ordinance step scale |
| Overtime | Police, fire, DPW (can be 30-60% of total compensation for some officers) |
| Educational Incentive | Police & fire — extra % pay for associate's, bachelor's, master's degrees |
| Shift Differential | Evening/overnight shift premium |
| Detail Pay | Police assigned to private construction sites — billed to contractors |
| Longevity | Extra pay for years of service |
🔍 Where to Look Up Salaries
GovSalaries.com
4,481 Brockton employees, searchable by name, department, salary range. Updated 2024.
govsalaries.com/salaries/MA/city-of-brockton
4,481 Brockton employees, searchable by name, department, salary range. Updated 2024.
govsalaries.com/salaries/MA/city-of-brockton
OpenGovPay.com
Department-level comparisons across MA municipalities. Good for benchmarking.
opengovpay.com/state/ma
Department-level comparisons across MA municipalities. Good for benchmarking.
opengovpay.com/state/ma
BPS Budget Tracker
School-specific payroll by school, pay code, and category. Monthly updates from MUNIS.
bpsma.org (Financial Services → FY26 Budget Tracker)
School-specific payroll by school, pay code, and category. Monthly updates from MUNIS.
bpsma.org (Financial Services → FY26 Budget Tracker)
Why overtime matters: Brockton police and fire overtime costs are a persistent budget pressure. Officers on certain shifts or specialty units can earn $50K–$100K+ in overtime alone on top of base salary. This is common in understaffed departments — it's often cheaper to pay overtime than hire and train new officers. But it's a cost residents should track.
Property Taxes: Billed vs. Collected
The most important distinction residents need to understand: what the city bills is not the same as what it actually collects.
📋
Step 1 — Billed (Levy)
$166.8M
Total gross amount billed to all property owners in FY2023 (most recent audited year)
✅
Step 2 — Collected (Net)
$165.9M
Amount actually received — reflects ~99.5% collection rate on current-year bills
🔴
Step 3 — Uncollected / In Tax Title
~$900K
Current-year gap (abatements + delinquencies). Additional prior-year liens also outstanding.
In layman's terms: Brockton does a solid job collecting current-year property taxes — roughly 99.5 cents of every dollar billed gets paid. That's healthy. The real concern isn't the collection rate on new bills. It's the accumulation of delinquent prior-year taxes sitting in "tax title" — properties where owners have fallen years behind, liens have been placed, and the city is slowly working through foreclosure proceedings to recover what's owed.
🏚️ What Is "Tax Title"? (The Lien / Levy Process)
1
Bill Goes Unpaid
A property owner misses one or more quarterly tax payments. Interest accrues at 14% annually (reduced to 8% after Nov 2024 law change) on the outstanding balance.
A property owner misses one or more quarterly tax payments. Interest accrues at 14% annually (reduced to 8% after Nov 2024 law change) on the outstanding balance.
2
Tax Taking — City Places a Lien
If still unpaid, the Tax Collector records an Instrument of Taking at the Plymouth County Registry of Deeds. This is a public legal claim against the property. The account moves to the Treasurer's Office. As of early 2025, Brockton had approximately 183 active tax liens on properties.
If still unpaid, the Tax Collector records an Instrument of Taking at the Plymouth County Registry of Deeds. This is a public legal claim against the property. The account moves to the Treasurer's Office. As of early 2025, Brockton had approximately 183 active tax liens on properties.
3
Foreclosure Petition Filed
After 12 months in tax title (6 months under old law), the city can file a petition in Massachusetts Land Court to foreclose the owner's right to redeem the property. This can ultimately result in the city — or a third-party lien buyer — taking ownership.
After 12 months in tax title (6 months under old law), the city can file a petition in Massachusetts Land Court to foreclose the owner's right to redeem the property. This can ultimately result in the city — or a third-party lien buyer — taking ownership.
4
New 2024 Law: Surplus Equity Must Be Returned
Under a 2024 Massachusetts law (responding to a U.S. Supreme Court ruling), if a foreclosure sale exceeds what's owed in taxes + fees, the former owner must now receive the surplus. Previously, municipalities and lien buyers kept all proceeds — even if a $50K tax debt triggered the sale of a $300K home.
Under a 2024 Massachusetts law (responding to a U.S. Supreme Court ruling), if a foreclosure sale exceeds what's owed in taxes + fees, the former owner must now receive the surplus. Previously, municipalities and lien buyers kept all proceeds — even if a $50K tax debt triggered the sale of a $300K home.
📈 Property Tax Trend — What Brockton Levied vs. Collected (Audited)
Source: CliftonLarsonAllen audited financial statements, FY2021–FY2023
| Fiscal Year | Gross Levy Billed | Net Collected | Uncollected Gap | Collection Rate | Total Assessed Value |
|---|---|---|---|---|---|
| FY2021 | $154.0M | $154.0M | ~$0 net | ~99%+ | $8.9B |
| FY2022 | $159.3M | $159.3M | ~$0 net | ~99%+ | ~$9.5B |
| FY2023 ★ Most Recent Audit | $166.8M | $165.9M | ~$900K | ~99.5% | $11.2B |
| FY2026 Projected | ~$193M | TBD (not yet audited) | TBD | Est. ~99% | ~$13B est. |
⚠️ The Hidden Number: Accumulated Tax Title Balance
The annual collection rate looks healthy (~99.5%), but that doesn't tell the full story. Properties with multi-year delinquencies accumulate in "tax title" — a separate account on the city's balance sheet. Brockton currently has approximately 183 properties with active tax liens. The total dollar value of accumulated prior-year delinquencies in tax title is not published on the city's main website — you must request the Treasurer's tax title account or check the audited balance sheet (Note disclosures) for the full outstanding amount. This is a number Brockton residents deserve to see clearly.
The annual collection rate looks healthy (~99.5%), but that doesn't tell the full story. Properties with multi-year delinquencies accumulate in "tax title" — a separate account on the city's balance sheet. Brockton currently has approximately 183 properties with active tax liens. The total dollar value of accumulated prior-year delinquencies in tax title is not published on the city's main website — you must request the Treasurer's tax title account or check the audited balance sheet (Note disclosures) for the full outstanding amount. This is a number Brockton residents deserve to see clearly.
🏠 Residential vs. Commercial Rates
Massachusetts allows a split tax rate. Brockton uses it — commercial and industrial property is taxed at roughly double the residential rate.
🏘️ Residential Rate
~$14–16 per $1,000
of assessed value
🏢 Commercial/Industrial Rate
~$28–32 per $1,000
of assessed value
Exact certified rates → dlsgateway.dor.state.ma.us → Tax Rate Recap
📊 Sample Annual Tax Bills
| Property | Est. Value | Est. Annual Bill |
|---|---|---|
| Single-family | $250,000 | ~$3,750 |
| Single-family | $350,000 | ~$5,250 |
| 2-family home | $400,000 | ~$6,000 |
| 3-family home | $550,000 | ~$8,250 |
| Small commercial | $500,000 | ~$14,500 |
| Large commercial | $2M | ~$58,000 |
*Estimates using ~$15/1K residential, ~$29/1K commercial. Verify at Assessors Office.
🔍 Key Resources
Brockton Assessors Office
Check your assessment, file for abatement, apply for elderly/disability exemption.
brockton.ma.us/city-departments/assessors
Check your assessment, file for abatement, apply for elderly/disability exemption.
brockton.ma.us/city-departments/assessors
MA DOR DLS Gateway
Official certified tax rates, levy recap, Cherry Sheet aid breakdown.
dlsgateway.dor.state.ma.us
Official certified tax rates, levy recap, Cherry Sheet aid breakdown.
dlsgateway.dor.state.ma.us
Tax Collector — Pay Bills
View/pay real estate, personal property, utility, and excise bills. Check for liens.
brockton.ma.us/city-departments/tax-collector
View/pay real estate, personal property, utility, and excise bills. Check for liens.
brockton.ma.us/city-departments/tax-collector
Audited Financial Statements
Annual CliftonLarsonAllen audit. FY2023 is the most recent. Check tax title balances in notes.
brockton.ma.us/city-departments/auditing
Annual CliftonLarsonAllen audit. FY2023 is the most recent. Check tax title balances in notes.
brockton.ma.us/city-departments/auditing
🚨 Brockton's Financial Health Report Card
Based on the FY2023 Audited Financial Statements (CliftonLarsonAllen LLP, released December 2024). This is the most recent independently verified picture of Brockton's finances.
Net Position
-$785M
Liabilities exceed assets
Critical
Long-Term Debt
$535M
+$72M in FY2023 alone
Growing
Pension Liability
$76M+
Increased just in FY2023
Unfunded
Unassigned Fund Balance
$20.2M
4.1% of expenditures
Adequate
Audit Opinion
Qualified
Not a clean opinion
FY2023
Tax Collection Rate
~99.5%
Current-year levy
Healthy
⚠️ What Does a "Qualified" Audit Opinion Mean?
A clean (unmodified) opinion means auditors found the financial statements accurate and complete. That's what you want.
A qualified opinion — what Brockton received for FY2023 — means auditors found the statements mostly accurate, except for specific issues they couldn't verify.
In Brockton's case, auditors at CliftonLarsonAllen stated: "Management was unable to provide supporting documentation for its compensated absences and workers' compensation liabilities."
In layman's terms: the city cannot tell its own auditors how much it owes employees in unused sick time, vacation time, and workers' comp claims. These are real financial obligations that will eventually come due — and the city has no documented accounting of them. The total unknown amount could be substantial given 4,481 employees.
📊 The Growing Hole: Net Position Over Time
Net position = total assets minus total liabilities. A negative number means the city owes more than it owns.
| Fiscal Year | Total Assets | Total Liabilities | Net Position | Change YoY |
|---|---|---|---|---|
| FY2020 | $667M | $1.36B | -$718M | Baseline |
| FY2021 | $767M | $1.47B | -$755M | -$37M |
| FY2022 | $845M | $1.35B | -$772M | -$17M |
| FY2023 ★ Latest Audit | $918M | $1.40B | -$785M | -$13M |
What's driving the deficit? It's not day-to-day overspending — it's long-term pension and OPEB obligations (Other Post-Employment Benefits like retiree health insurance) that have been accumulating for decades. Every year employees earn pension credits, the city books a liability it can't yet afford to pay. This is a structural problem common to many older Massachusetts cities, but Brockton's hole is proportionally large relative to its tax base.
👤 What This Means Per Resident
-$7,490
Net position per resident
$5,100
Long-term debt per resident
$192
Unassigned reserve per resident
$1,582
Property tax per resident
🔭 What Residents Should Watch
Pension Funding Ratio — Is Brockton's retirement system on track? Every year it falls short, the hole gets deeper. Ask: what % of its pension obligation is the Brockton Contributory Retirement System funded?
Debt Service as % of Budget — Already ~5% of the budget just to service debt. New Public Safety Building bonds add more. Watch this number — if it exceeds 10%, it crowds out everything else.
One-Time Revenue Dependency — FY2026 budget used $13M in non-recurring funds to balance. If this continues, the city is spending money it doesn't structurally have.
Compensated Absences Documentation — The FY2023 qualified audit finding means Brockton still can't account for what it owes employees in accrued leave. Has FY2024 fixed this? The FY2024 audit (not yet complete as of 2025) will tell us.
Tax Title Portfolio — The 183+ active property liens represent delinquent taxes owed to the city. As this grows, it signals either hardship (residents can't pay) or enforcement gaps. The total dollar value should be published annually.
Free Cash Certification — Free cash is Brockton's annual financial report card. A healthy and growing free cash balance signals the city is spending within its means. Watch for the annual DOR certification each fall.
📂 Primary Sources
FY2023 Audited Financial Statement
CliftonLarsonAllen. Released Dec 2024. Contains all figures on this page.
brockton.ma.us → City Departments → Auditing
CliftonLarsonAllen. Released Dec 2024. Contains all figures on this page.
brockton.ma.us → City Departments → Auditing
Brockton Open Checkbook
Real-time spending explorer powered by ClearGov. Updated regularly from MUNIS.
cleargov.com/massachusetts/plymouth/city/brockton
Real-time spending explorer powered by ClearGov. Updated regularly from MUNIS.
cleargov.com/massachusetts/plymouth/city/brockton
MA DOR DLS Databank
Debt trends, free cash, excess levy capacity, enterprise fund health for Brockton over time.
mass.gov → Division of Local Services → DLS Databank Reports
Debt trends, free cash, excess levy capacity, enterprise fund health for Brockton over time.
mass.gov → Division of Local Services → DLS Databank Reports
MA OIG BPS Deficit Report
State Inspector General's investigation into the $18M BPS FY2023 deficit. Critical reading.
mass.gov → OIG → Brockton Public Schools FY23 Report
State Inspector General's investigation into the $18M BPS FY2023 deficit. Critical reading.
mass.gov → OIG → Brockton Public Schools FY23 Report
Resources & Sources of Truth
Every figure on this site comes from a public document. Below is the complete list of sources, department contacts, and step-by-step instructions for filing a public records request if you want to dig deeper.
📂 Primary Data Sources
📘
FY2026 Adopted Annual Budget
The official city budget adopted by City Council. Contains all department appropriations, revenue estimates, position lists, and capital plans. Used for all spending, revenue, payroll, and utility budget figures on this site.
brockton.ma.us/city-departments/finance/ · PDF direct link: brockton.ma.us/wp-content/uploads/2025/09/FY2026-ADOPTED-BUDGET.pdf
📋
FY2023 Audited Financial Statements (CliftonLarsonAllen LLP)
The most recent independently audited financial statements. Contains the net position deficit (-$785M), pension liability figures, the qualified audit opinion, property tax levy vs. collected data, and enterprise fund budget-to-actual schedules. Released December 2024.
brockton.ma.us/wp-content/uploads/2024/12/FY23-Signed-Final-Report-and-Financial-Statements.pdf
📊
MA DOR Division of Local Services (DLS) Gateway & Databank
The state's official municipal finance portal. Contains certified tax rates, levy recap sheets, Cherry Sheet aid figures, free cash certifications, debt trends, enterprise fund data, and excess levy capacity for Brockton and all 351 MA communities. Used for property tax rate context and revenue framework.
dlsgateway.dor.state.ma.us · Databank reports: mass.gov/lists/reports-relating-to-property-tax-data-and-statistics
👤
GovSalaries — City of Brockton Employee Salary Database
Public salary database compiled from MA public records. Contains 4,481 Brockton city employees with salary ranges, department, and job title. Used for payroll range estimates and top-earner figures. Data as of 2024.
govsalaries.com/salaries/MA/city-of-brockton
🔍
Brockton Open Checkbook (ClearGov)
Real-time spending explorer linked from the Auditing Department's page. Pulls data directly from MUNIS (the city's accounting system). Shows actual expenditures by department and vendor. Useful for tracking spending throughout the year between audits.
cleargov.com/massachusetts/plymouth/city/brockton
🏫
BPS FY26 Budget Tracker (Brockton Public Schools)
Monthly budget monitoring data pulled directly from MUNIS by BPS Financial Services. Includes net spending, non-net spending, pay code summaries, and school-level salary breakdowns. Created in response to the FY2023 $18M deficit.
bpsma.org → Financial Services → FY26 Budget Tracker
⚖️
MA OIG Report — BPS FY2023 $18M Budget Deficit
State Inspector General's investigation into the BPS overspending. Documents the structural oversight failures, the role of the city CFO, and the resulting recommendations for reform. Used for financial health context and BPS deficit background.
mass.gov → OIG → search "Brockton Public Schools FY23"
🗺️
Brockton Web GIS — Property Assessment Map
Interactive map to look up any property's assessed value, ownership, and tax information. Useful for verifying individual assessments and understanding the residential vs. commercial tax base geographically.
hosting.tighebond.com/BrocktonMA_Public
📞 Department Contacts
💰 Finance Department
CFO: Troy B.G. Clarkson
📞 508-580-7165
✉️ [email protected]
📍 45 School Street, City Hall
Budget books, financial policies, CFO certification letters
📞 508-580-7165
✉️ [email protected]
📍 45 School Street, City Hall
Budget books, financial policies, CFO certification letters
📊 Auditing Department
City Auditor: Juan Pablo Gonzalez
📞 508-580-7153
✉️ [email protected]
📍 45 School Street, City Hall
Audited financial statements, Open Checkbook, internal audit reports
📞 508-580-7153
✉️ [email protected]
📍 45 School Street, City Hall
Audited financial statements, Open Checkbook, internal audit reports
🏠 Tax Collector
📞 508-580-7123
📍 City Hall, Room B7 (Basement)
🕐 M–F 8:30am–4:30pm
Real estate taxes, utility bills, tax title accounts, municipal lien certificates, AR aging records
📍 City Hall, Room B7 (Basement)
🕐 M–F 8:30am–4:30pm
Real estate taxes, utility bills, tax title accounts, municipal lien certificates, AR aging records
📐 Board of Assessors
📞 508-580-7194
✉️ [email protected]
📍 City Hall, Room B10 (Basement)
🕐 M–F 8:30am–4:30pm
Property assessments, abatements, exemptions, tax rate classification
✉️ [email protected]
📍 City Hall, Room B10 (Basement)
🕐 M–F 8:30am–4:30pm
Property assessments, abatements, exemptions, tax rate classification
🚰 Department of Public Works
📞 508-580-7135
✉️ [email protected]
📍 39 Montauk Road, Brockton
🕐 M–F 8:30am–4:30pm
Water, sewer, refuse billing questions, rate schedules, utility AR data
✉️ [email protected]
📍 39 Montauk Road, Brockton
🕐 M–F 8:30am–4:30pm
Water, sewer, refuse billing questions, rate schedules, utility AR data
🗂️ City Clerk — Records Access Officer
✉️ [email protected]
📍 45 School Street, City Hall
🕐 M–F 8:30am–4:30pm
Public records requests, meeting minutes, ordinances, official city documents
📍 45 School Street, City Hall
🕐 M–F 8:30am–4:30pm
Public records requests, meeting minutes, ordinances, official city documents
🏛️ Finance Committee (City Council)
Meets: 1st & 3rd Mondays, 7:00 PM
📍 Council Chambers, 2nd Floor, City Hall
*(3rd Monday only: June–September)*
All councilors are members. Public can attend. Agendas & minutes posted at brockton.ma.us
📍 Council Chambers, 2nd Floor, City Hall
*(3rd Monday only: June–September)*
All councilors are members. Public can attend. Agendas & minutes posted at brockton.ma.us
🌐 MA DOR Division of Local Services
DLS Alerts signup: mass.gov/dls
✉️ [email protected]
📞 800-332-2733 (toll-free in MA)
Tax rates, Cherry Sheet, free cash certifications, financial indicator data for all MA municipalities
✉️ [email protected]
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Tax rates, Cherry Sheet, free cash certifications, financial indicator data for all MA municipalities
📬 How to File a Public Records Request
Under Massachusetts General Laws Chapter 66, Section 10, every resident has the right to inspect or obtain copies of public records. The city has 10 business days to respond. Here's exactly how to do it.
1
Identify what you want
Be as specific as possible. Examples: "DPW utility accounts receivable aging report by fund for FY2022–FY2024," "FY2025 general fund payroll by department," or "Tax title account balances as of June 30, 2024." Vague requests take longer or get denied.
Be as specific as possible. Examples: "DPW utility accounts receivable aging report by fund for FY2022–FY2024," "FY2025 general fund payroll by department," or "Tax title account balances as of June 30, 2024." Vague requests take longer or get denied.
2
Direct it to the right department
Send to the department that holds the record, with a CC to the City Clerk (Records Access Officer). For financial data: Finance Dept ([email protected]) or Auditing ([email protected]). For utility billing: Tax Collector or DPW ([email protected]). For property records: Assessors ([email protected]).
Send to the department that holds the record, with a CC to the City Clerk (Records Access Officer). For financial data: Finance Dept ([email protected]) or Auditing ([email protected]). For utility billing: Tax Collector or DPW ([email protected]). For property records: Assessors ([email protected]).
3
Use this template
Subject: Public Records Request — [Description of Record]
Dear Records Access Officer,
Pursuant to M.G.L. Chapter 66, Section 10, I am requesting access to the following public records:
[Specific description of record(s), including date range and format if known]
Please provide these records in electronic format (PDF or Excel) if available. If any portion of this request is denied, please specify which exemption under M.G.L. Chapter 4, Section 7(26) applies.
I understand the City has 10 business days to respond.
Thank you,
[Your name and contact information]
Dear Records Access Officer,
Pursuant to M.G.L. Chapter 66, Section 10, I am requesting access to the following public records:
[Specific description of record(s), including date range and format if known]
Please provide these records in electronic format (PDF or Excel) if available. If any portion of this request is denied, please specify which exemption under M.G.L. Chapter 4, Section 7(26) applies.
I understand the City has 10 business days to respond.
Thank you,
[Your name and contact information]
4
Know your rights
The city must respond within 10 business days. They may request a reasonable fee for copying/staff time, but they must tell you the estimated cost upfront. They cannot deny a request simply because it is inconvenient or because the data is embarrassing. If denied, they must cite a specific legal exemption in writing.
The city must respond within 10 business days. They may request a reasonable fee for copying/staff time, but they must tell you the estimated cost upfront. They cannot deny a request simply because it is inconvenient or because the data is embarrassing. If denied, they must cite a specific legal exemption in writing.
5
If the city doesn't respond or denies without cause
File a complaint with the Massachusetts Supervisor of Public Records — a free state-level appeal process. Contact: Secretary of the Commonwealth's Office, Public Records Division · 617-727-2832 · sec.state.ma.us/pre. You can also seek assistance from the ACLU of Massachusetts or MuckRock (muckrock.com), a nonprofit that helps citizens file and track records requests.
File a complaint with the Massachusetts Supervisor of Public Records — a free state-level appeal process. Contact: Secretary of the Commonwealth's Office, Public Records Division · 617-727-2832 · sec.state.ma.us/pre. You can also seek assistance from the ACLU of Massachusetts or MuckRock (muckrock.com), a nonprofit that helps citizens file and track records requests.
🎯 High-Value Records Worth Requesting
DPW Utility AR Aging Report
Water, Sewer & Refuse accounts receivable by age bucket (30/60/90/120+ days). Confirms or refutes the 25% non-payment finding.
Water, Sewer & Refuse accounts receivable by age bucket (30/60/90/120+ days). Confirms or refutes the 25% non-payment finding.
Tax Title Account Balance
Total dollar value of all properties currently in tax title (delinquent real estate + utility balances), from the Treasurer's office.
Total dollar value of all properties currently in tax title (delinquent real estate + utility balances), from the Treasurer's office.
Compensated Absences Liability
The dollar value of accrued employee sick/vacation time the city owes — the figure auditors couldn't verify in the FY2023 qualified opinion.
The dollar value of accrued employee sick/vacation time the city owes — the figure auditors couldn't verify in the FY2023 qualified opinion.
Full Employee Payroll Detail
Department-level payroll including base, overtime, differentials, and total compensation for all employees. Available from MUNIS via the Finance or HR department.
Department-level payroll including base, overtime, differentials, and total compensation for all employees. Available from MUNIS via the Finance or HR department.
December Utility Commitments
Annual report of unpaid DPW utility bills committed to the real estate tax roll each December — total number of accounts and dollar value.
Annual report of unpaid DPW utility bills committed to the real estate tax roll each December — total number of accounts and dollar value.
Pension Funded Ratio (BCRS)
The Brockton Contributory Retirement System's most recent actuarial valuation — what % of pension obligations are funded vs. unfunded.
The Brockton Contributory Retirement System's most recent actuarial valuation — what % of pension obligations are funded vs. unfunded.
Note on this prototype: All figures on this site are sourced from publicly available city and state documents as listed above. Budget figures are from the FY2026 Adopted Budget. Financial health data is from the FY2023 audited statements. Where exact figures were not available, estimates are clearly labeled as such and the methodology is disclosed. This tool is intended to help residents understand and engage with Brockton's public finances — it is not an official city publication.