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CLINE: If You Live in Massachusetts (Or New York or California), Every Day is Tax Day – NH Journal

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CLINE: If You Live in Massachusetts (Or New York or California), Every Day is Tax Day – NH Journal


Since 2021, half of U.S. states have cut personal income taxes. Only three states—Massachusetts, New York, and California—raised them. Guess how those three states are doing now?

All are shedding population and tax revenue.

In Massachusetts, state revenues fell for seven straight months through February. In January, Gov. Maura Healey announced $375 million in budget cuts to begin covering a projected $1 billion revenue shortfall. And don’t forget the historic population decline as residents flee to lower-cost states.

In New York, Gov. Kathy Hochul’s proposed budget fills a $4.3 billion deficit even as it projects deficits of $9.9 billion over the next four years. She proposes a $6 billion, 4.5 percent spending increase, and still projects future deficits. Last year, New York lost 112,000 residents.

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California is even worse off. Facing a stunning $73 billion budget deficit, lawmakers last week voted to trim spending by $17 million, just for a start. California lost 75,000 residents last year after losing about half a million from April 2020 to July 2022.

Yet advocates of an aggressive and lavishly funded welfare state regularly hold up those states as ideals of good governance.

New Hampshire, we’re regularly told, is falling behind more enlightened states like Massachusetts, New York, and California because our taxes and spending are far too low.

The opposite is true, though. New Hampshire’s economy and people are thriving precisely because of our low-tax, low-spending culture that values self-reliance and personal responsibility over government dependency.

For starters, New Hampshire’s tax revenue this fiscal year is up, not down. State revenue through March is up $130 million over the same period during the last fiscal year.

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Business tax revenues are down by $27 million compared to the same period last year. But that’s not because of business tax cuts, as some have suggested. (Business tax revenues have surged throughout the years of state business tax cuts.)

Businesses have to pay taxes quarterly, and those payments are based on what they estimate they’ll owe by the end of the year. If a business winds up overpaying, it used to be able to claim the entire overpayment as a credit toward the next year’s tax bill. Starting in 2023, legislators capped overpayment credits at 500 percent of the year’s tax bill. Anything over that would have to be refunded to the business.

Those overpayment refunds account for 46.4 percent of all business tax refunds so far this fiscal year, or $60.3 million. That’s more than double the $27 million by which business tax revenues have fallen below the previous year.

So it’s likely that the forced refunds are the cause of this year’s drop in business tax revenues. Those revenues are $27 million below the prior year but only $5.6 million below this year’s budget. Legislators clearly anticipated a drop in business tax revenue caused by the forced rebates.

New Hampshire’s revenues are very stable compared to New York’s, Massachusetts’, and California’s. That’s by design. Instead of relying heavily on personal income taxes and consumption taxes, New Hampshire relies on tax collections from business, property, insurance, real estate transactions, and alcohol and tobacco.

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Our tax structure keeps spending relatively constrained and forces state government to operate more efficiently, which is why the state ranks as No. 1 in the nation for taxpayer return on investment (ROI) and has for years, in WalletHub’s annual survey. The site also ranks New Hampshire sixth in overall government services.

For government services, effectiveness, and value—not total spending—are the metrics that ought to matter. Keeping taxes low forces the state to do more with less.

Progressives don’t understand that the better measure of success for a government program is not how much it spends, but how well it spends. New Hampshire spends its money very well, at least relative to other states, because it has to get more out of every taxpayer dollar.

This doesn’t mean that New Hampshire doesn’t spend. Revenues for the current two-year state budget were projected to be $868.7 million, higher than the previous state budget. That fueled record state spending. The 2024-25 budget is 16 percent bigger than the 2023-24 budget. New Hampshire lawmakers definitely know how to spend when they have money sitting around.

The difference between New Hampshire and the profligate states of Massachusetts, New York, and California is that New Hampshire lawmakers lack the revenue-raising tools their counterparts in those big-spending states have. Without an income tax, New Hampshire legislators can’t simply “raise taxes on the rich” whenever they want to spend more money. Without a sales tax, they can’t raise hundreds of millions of additional dollars by nudging the consumption tax rate up a bit (for the children, of course).

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All four states in this discussion are required by their constitutions to have balanced budgets. But only New Hampshire regularly avoids the drama of huge spending binges followed by huge budget cuts because only New Hampshire has a tax system designed to minimize government revenue and maximize economic growth.

In contrast with many other states, New Hampshire’s tax structure is well-suited to promote economic growth. It incorporates many features recommended by the Organization for Economic Cooperation and Development (OECD) for generating economic growth, including low corporate and personal income taxes.

Though progressives say otherwise, tax increases do reduce GDP.

Former Gov. Mel Thomson’s famous saying that low taxes are the result of low spending is true, generally speaking. But it’s also true that keeping taxes low discourages overspending. New Hampshire does this pretty well.

One question to ask yourself on Tax Day is whether you’d rather live in a state that overtaxes you to build a lavish welfare state and wastes billions of dollars in the process or whether you’d rather live in a state that taxes you less but wastes relatively little and provides high-quality government services in exchange for what it takes.

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That ought to be an easy answer.



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Massachusetts police watchdog decertifies five former officers

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Massachusetts police watchdog decertifies five former officers


The state commission charged with oversight of Massachusetts police decertified five former officers from around the state, including a former deputy police chief convicted last year of raping a teenage girl while serving as a school resource officer.

Former Hopkinton Deputy Police Chief John “Jay” Porter was convicted in June of conducting a sexual relationship with a 15-year-old student off-campus between 2004 and 2005. He was sentenced to seven years in prison.

Porter’s decertification last month by the Massachusetts Peace Officer Standards and Training (POST) Commission means he, along with the other four decertified officers, will be permanently prohibited from serving as police officers in the state. The decertifications bring the total to 75 since the POST Commission was created in 2020.

The woman in Porter’s case did not come forward to report the assaults until 2022, MassLive previously reported. The Middlesex County District Attorney’s Office said previously the student often sought support from Porter when she was in the 9th and 10th grades, but their relationship changed when she was 15, “going from a trusted adult and student to a flirtatious, then sexual one.”

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The case also implicated former Hopkinton Police Sgt. Timothy Brennan, who was fired from the department for not reporting Porter to law enforcement after the victim confided in him about the assaults. She first informed Brennan of her inappropriate relationship with the former deputy chief in 2017 and told him not to report Porter, saying she would deny the information if he did so. She ultimately came forward to the district attorney’s office at his encouragement.

According to the decertification order released Dec. 19, Porter did not respond to mailings from the commission or defend himself against its allegations.

The commission redacted information from its decertification order detailing the misconduct allegations against Porter. In past cases, the board has redacted information covering criminal charges against officers or their personal information.

State Police Trooper Calvin Butner

Retired Massachusetts State Police Trooper Calvin Butner of Halifax was also decertified in December after he pleaded guilty last year for his role in a bribery scheme to provide Commercial Driver’s License credentials to unqualified applicants.

Between May 2019 and January 2023, authorities say, Butner and three others within the State Police Commercial Driver’s License (CDL) Unit, which is responsible for administering CDL skills tests, agreed to give passing scores to at least 17 applicants, regardless of whether they passed the test. In exchange for the passing grades, the troopers involved in the scheme received thousands of dollars in gifts and services, MassLive previously reported.

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Authorities say Butner gave passing scores to three people who failed the test and five who did not take the test at all. He was sentenced in August to three months in federal prison followed by one year of supervised release, with the first three months in home confinement.

Butner did not respond to the POST Commission’s communications or defend himself.

Hull Police Sgt. Scott Saunders

Scott Saunders, a former Hull Police Department sergeant, was also decertified in December, and the related decertification order was redacted. Saunders was charged in 2023 with assaulting his 72-year-old neighbor, with whom he had a reported history of disputes. The case in Plymouth District Court was continued without a finding in August, allowing it to be dismissed if Saunders meets the conditions of probation.

The neighbor told the media at the time that Saunders hit his car with a paddleboard as he drove past him that day. When the neighbor got out of the car to confront the sergeant, he said Saunders pushed him down and punched him.

The Hull Police Department immediately placed Saunders on leave after the incident.

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Saunders did not respond to the POST Commission’s communications or defend himself. MassLive was unable to contact Saunders for comment.

Greenfield Police Officer Christopher Hewitt

The reasons behind the decertification of former Greenfield Police officer Christopher Hewitt are unclear. Much of the commission’s December decision was redacted.

The POST website cites a section of Massachusetts General Laws that says, “The commission shall immediately suspend the certification of any officer who is arrested, charged or indicted for a felony.”

Hewitt also did not respond to the commission’s allegations against him. MassLive was unable to contact Hewitt for comment.

Peabody Police Officer Gerald Fitzgerald

The final officer decertified last month, Gerald Fitzgerald, formerly of Peabody Police Department, signed an agreement with the commission to have his certification permanently revoked and waive his right to contest the facts of his decertification in the future.

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Fitzgerald was accused of falsifying an incident report from a November 2023 armed robbery by writing that a female suspect had assaulted two people at the restaurant where the robbery took place.

After being instructed by a supervisor to review the surveillance footage from the incident to verify his account, Fitzgerald said he had done so and added more information to the report.

Another detective who later viewed the footage determined the allegations that led to the assault charges against the female were false. Fitzgerald admitted he had not watched the entire footage as instructed, and the assault charges against the suspect were dropped.

According to the decertification agreement, Fitzgerald had previously faced disciplinary action on four occasions since 2015 for missing court dates, not completing required training and showing up to firearms training while intoxicated.

Stoughton Police Deputy Chief Robert Devine

The POST Commission voted last month to decertify Robert Devine, a former Stoughton deputy police chief accused of misconduct involving Sandra Birchmore, MassLive previously reported.

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Birchmore, who was 23 and pregnant, was found dead in her Canton apartment on Feb. 4, 2021. Her death was initially ruled a suicide, but on further investigation, it was ruled a homicide. Former Stoughton Police Officer Matthew Farwell has since been charged federally with killing Birchmore to hide a sexual relationship they began after she joined a police youth program as a teenager.

The commission accused Devine, who oversaw the program, of coordinating a “sexual encounter” with Birchmore while he was on duty in December 2020. He has not been charged criminally in connection with the case and denied the POST Commission’s claims against him.

State lawmakers established the oversight commission in 2020 after the murder of George Floyd by a Minneapolis police officer.

The nine-member board, appointed by the governor and attorney general, has broad power to set standards that all law enforcement agencies and officers in Massachusetts must abide by and to investigate and decertify police officers accused of misconduct.

Many of the officers it has decertified have been convicted of criminal charges, automatically leading to the loss of their certifications. However, the commission can also decertify officers it finds liable for egregious but noncriminal misconduct.

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The commission reports the names of decertified officers to a national registry, a move intended to alert departments in other states to their troubled histories.

If you are a victim of sexual assault, you are not alone.

Rape Crisis Centers in Massachusetts offer free, confidential services for adolescent and adult survivors as well as their loved ones.

Crisis centers operate a 24/7 toll-free hotline for phone counseling, questions and referrals. For a full list of regional crisis centers, click here.

  • SafeLink offers a 24/7 toll-free hotline:
    • (877) 785-2020
    • (877) 521-2601 (TTY)



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A 5,000-square-foot solution to the Massachusetts housing crisis – The Boston Globe

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A 5,000-square-foot solution to the Massachusetts housing crisis – The Boston Globe


Andrew Mikula is chair of the Legalize Starter Homes ballot committee.

I came across Baxter Village after a Google Maps perusal of one of the country’s fastest-growing regions. Completed in 2014 and billed as a “traditional neighborhood development” with a walkable town center and intimate, tree-lined residential streets, the village is downright idyllic. The architecture is clearly inspired by early 20th-century New England — a Norman Rockwell-style vista of homes with raised front porches, wood clapboard siding, steep roofs, and dormer windows.

But Baxter Village isn’t located in New England. It’s in South Carolina, about 15 miles south of Charlotte.

The reality is that 15 miles outside of Boston, Worcester, or Lowell, Baxter Village would almost certainly be illegal, for a variety of reasons. First, the development’s home lots are small, often only slightly larger than a basketball court. Local zoning codes in suburban Massachusetts frequently preclude such small lots, and New England in particular has high minimum lot-size requirements for new homes, compared to most of the country.

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Given that Massachusetts has the nation’s toughest home buying market for young adults, many voters are open to reducing these lot-size minimums. A May 2025 Abundant Housing Massachusetts/MassINC poll found that 78 percent of Massachusetts voters support “allowing homes to be built on smaller lots,” and 72 percent support allowing the subdivision of large lots into smaller lots. Doing so would open up more housing options in the suburbs, creating opportunities to build smaller, lower-cost homes suitable for first-time buyers and downsizing seniors, colloquially called “starter homes.”

That’s why 12 housing experts — urban planners, academics, land use attorneys, and advocates — and I recently filed a petition with the Massachusetts attorney general’s office that would make it legal to build on lots about the size of a basketball court (5,000 square feet) statewide. As long as the lot has access to public sewer and water service, as well as a 50-foot border with the street, the site could host a single-family home, although it may be subject to other regulations like wetlands protections and limits on short-term rentals.

Our committee — Legalize Starter Homes — cleared the first signature-gathering hurdle needed to place this measure on the ballot this year, and Secretary of State William Galvin’s recent certification has advanced this potential ballot question to the next step in the process.

Research has shown that Massachusetts’ large minimum lot-size requirements increase home prices and reduce new production. One Harvard study found that in Greater Boston, a quarter-acre increase in the minimum lot-size requirement was associated with 10 percent fewer homes permitted between 1980 and 2002. Separately, a 2011 study found that Eastern Massachusetts minimum lot-size requirements can increase home prices by as much as 20 percent or more and that these price effects tend to increase over time.

Other states have acted on such facts amid a nationwide housing crunch. In June, Maine capped minimum lot sizes in “designated growth areas” statewide at 5,000 square feet when served by public sewer and water systems. This is remarkable given that Maine has both a less severe housing shortage than Massachusetts and a much larger volume of undeveloped, inexpensive land.

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The Massachusetts Legislature has tried to enhance the production of starter homes before, offering incentive payments under Chapter 40Y to municipalities to adopt new zoning districts that allow for them. But more than three years after Chapter 40Y was enacted, the state has yet to finalize regulations that would allow for these zoning districts to be created. Meanwhile, builders struggle to justify much new construction given high interest rates, tariffs on building materials, and labor shortages in the trades.

Our ballot petition creates a framework for allowing starter homes that is more easily implemented and doesn’t require municipalities to adopt new zoning. And unlike the MBTA Communities Act, it would solely allow for the creation of single-family homes, most of which would probably be owner-occupied.

Recent public polling data, research findings, precedents in other states, and the urgent and extreme nature of Massachusetts’ housing shortage all suggest that now is the right time to limit minimum lot sizes in places with sufficient infrastructure for new housing. The result could be a far-reaching expansion of opportunity for a new generation of homeowners in Massachusetts.





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Police to address Princeton death during child sexual abuse material investigation

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Police to address Princeton death during child sexual abuse material investigation


Authorities will speak Friday after a death occurred while police were serving a search warrant for child sexual abuse material in Princeton, Massachusetts.

The subject of the search warrant “was a person of trust in communities in Worcester and Middlesex Counties,” Massachusetts State Police said.

Authorities said little about the case ahead of the press conference, which will begin at 6 p.m. and be streamed in the player above.

State police will be hosting the conference, which will include Princeton Police Chief Paul Patricia, Worcester County District Attorney Joseph Early Jr. and Middlesex County District Attorney Marian Ryan.

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Check back for more as this story develops.



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