A debt exclusion allows for a temporary property tax increase to finance debt service payments for a specific project or projects. Brookline calculated that it would collect an additional $20,555,634 in property taxes for existing debt exclusions in 2023 (7.9% of the total amount). These are payments for the Ridley School renovation and expansion, the High School renovation and expansion, the Driscoll School renovation and expansion, and the acquisition of Newbury College.
By contrast, an override is a permanent tax increase. Historically, Brookline’s overrides have phased in the increase over a number of years (typically three).