TOWNOFMIDDLEBOROUGH

COMMUNITYPRESERVATIONPLAN

Vision

TheresidentsofMiddleboroughdesireacommunitywhichisfamily-orientedandwhichretainsitssmalltowncharacterwhilepreservinganabundanceofopenspace,offeringdiverserecreationalopportunities,protectingitsuniquenaturalandhistoricresources,andprovidingawidevarietyofhousingoptionsforitsresidents.

OpenspacehasalwaysdefinedtheTownofMiddleborough’sruralcharacter,andwillcontinuetodoso. Protectedopenspaceprovidesabeautifulandforeverchangingnaturalsettinginwhichweliveourlives.Residentswishtorecognize,preserveandenhancethenaturalresourcesandruralcharacterofMiddleboroughandtoexpandthepassiverecreationaluseofprotectedopenspacesforboththemselvesandvisitors. Openspacepreservationseekstomaintaintherural,smalltowncharacterofMiddleborough;toprotectitsnaturalresources,rivercorridors,importantwildlifehabitatsandscenicvistas;topromoteagriculturalandforestryusesandprotectitsfisheries;andtosafeguardmunicipalwatersupplies.

Theprovisionofbothactiveandpassiverecreationalopportunitieshelpspromotethehealthandwell-beingofthecommunity’sresidents,andaffordsleisureactivitieswhichenhancethequalityoflife. ResidentsseektoencouragewholesomerecreationalopportunitiesforMiddleborough’schildren;tomaintainandimproveexistingrecreationalopportunities;toimproveaccessibilitytoallrecreationalareasforresidentswithdisabilities;todevelopnewrecreationalopportunitiesincludingathleticfields,multi-usetrails,bikepathsandwaterresources;andtomaintainaccesstoforestedlandforfishing,hunting,hikingandotherpursuits.

Historicresourcescontributetoourunderstandingofthehistoricaldevelopmentofouruniqueheritage,cultureandcharacter. Middleboroughisacommunityrichinhistoric,cultural,architecturalandarchaeologicalresourceswhichdatebackmanyyearsbeforetheincorporationofthetownin1669. Historicpreservationseekstorecognize,restore,preserveandenhancethehistoriccharacterandheritageofMiddleboroughinitsentirety;tooptimizetheuse,enjoymentandaccessibilityofthetown’shistoricresourcesbyresidentsandvisitorsalike;andtoprotectthecontributionsuchresourcesmaketothetown’scharacter,historyandfuture.

Itisimportantthatavarietyofhousingopportunitiesthatserveallsegmentsofthecommunitybemadeavailable,andMiddleboroughshouldcontinuetoprovideanddevelophousingunitsthatarebothaffordableanddesirabletoyoungfamilies,theelderly,veteransandthosewithspecialneeds. ThewidestvarietyofhousingoptionsfortheresidentsofMiddleboroughshouldbeafforded,whilebalancingthepreservationofthecommunity’snaturalandhistoricresourceswiththehousingandeconomicneedsofthecommunity.

TheMiddleboroughCommunityPreservationCommittee(CPC)wasestablishedbyMiddleboroughTownMeetingtomakerecommendationsforcommunitypreservationunderthetermsoftheMassachusettsCommunityPreservationAct(CPA). Increatingthisplan,theCPCsolicitedinputfromthepublic,aswellasMiddleboroughtownboards,committeesanddepartmentheads,andreviewednumerousreportsandstudiesincludingtheMiddleborough’sOpenSpaceandRecreationPlan(2008),MasterPlan(2002),CommunityDevelopmentPlan(2004),HistoricPreservationPlan(1989),TownFieldsStudyReport(2003),AffordableHousingPlan,andHousingProductionPlan.

OPENSPACEPRESERVATION

Overview

CPAfundsmaybeexpendedfortheacquisitionandprotectionofopenspace.Protectedopenspacecantakemanyforms. Landfortheprotectionofmunicipalwatersuppliesincludingwellsites,aquifers,re-chargeareasandwatersheds; agriculturalland;fields;forests;ripariansites;scenicvistas;historicandarchaeologicalsites;andparcelswithindenselypopulatedsectionsoftownmayallbeconsidered.Inallcasesopenspaceacquisitionisameansforpreservationofthetown'srural,naturalandhistoriccharacter.Openspacepreservationmaybeaccomplishedthroughoutrightpurchase,conservationeasementsandrestrictions,purchaseofdevelopmentrightsorothermeans.

CommunityPreservationGoals

Goal1:PreserveandprotectthescenicbeautyandexistingruralcharacterofMiddleborough

Residentsvaluethefarmland,forests,wetlands,scenicvistas,countrysideandhistoricvillagecentersthatcontributetotheruralcharacterofMiddleborough. Futuredevelopmentshouldnotdiminishordetractfromthefeaturesthatdefineourcommunity. ItisthereforeagoaloftheCommunityPreservationCommitteetoprotectthoseparcelsthatareofcriticalimportanceinbothpopulatedandruralareas.

Goal2:Preserve,protect,andmaintainthequalityofMiddleborough'snaturalresources

Therivers,lakes,pondsforestsandfieldsthatcompriseMiddleborough'snaturalresourcesshouldremainfreeofcompromiseresultingfromincompatiblebusinessandindustrialusesonadjoiningproperties,anditisanobjectiveofCPCtoprotectsuchresourcesfromadverseimpact.ItisalsoagoaloftheCPCtoworktowardconnectionbetweennaturalresourcesthroughlinkingparcelsintogreenbelts,rivertrailsandotherpassiveenhancementsofMiddleborough'snaturalfeatures.

Goal3:StrengthentheviabilityofMiddleborough’sfarms,forestsandfisheries

Middleboroughresidentsbenefitfromthepresenceofviablefarms,forestsandfisheries. Theacquisitionandpreservationofsignificantparcelswillincreasetheamountoflandundercultivationtherebypreservingopenspaceandpromotingagricultureandforestrylocally. Additionally,theacquisitionorprotectionoflandsnecessaryforthepreservationandrehabilitationofthecommunity’sfisheries,andinparticularitshistorically-significantalewifefishery,willbeofcriticalimportance.

Goal4:Protectwaterquality

ConstantprotectionandimprovementofMiddleborough’swaterqualitywillalwaysbeanimportantobjectiveoftheCPC. Notjustwellsites,butthevastwetlandsthatcomprisevitalwaterre-chargeareaswillcontinuetobeundersignificantpressure.Watersuppliesneedtokeeppacewithpopulationgrowthandthedemandsofneighboringwater-challengedtownsmaywellhavearesidualeffectonmunicipalsupplies.SafeguardingMiddleborough’swaterresourcesisvitaltothecommunity’sfuture.

SpecificCriteriaforCPAfundedOpenSpaceProjects

TheCPCsupportsprojectsthatfurtherthecommunity'spreservationgoals.WhiletheCPCwelcomesavarietyofparticipantsandprojects,anunderstandingofthestatutoryguidelineswillhelpapplicantsthroughtheprocess.InordertobeeligibleforCPAfundingundertheopenspacecategory,resourcesmustbedeterminedtobesignificantforoneormorereasonssuchasthesite’sproximitytosensitiverivercorridors,itsroleinprovidingwaterresourceprotection,itsvalueasagriculturalorforestedland,itssuitabilityforpassiverecreationaluse,itsvalueasascenicvista,itshistoricorarchaeologicalsignificanceorotherimportantconsiderations. Assigning"multiplevalues"toasiteisveryimportantforCPCconsideration

OpenSpaceprojectsmayalsobeundertakeninconcertwith:

  • TheMassachusettsDivisionofFisheriesandWildlife
  • TheTauntonRiverWatershedAlliance
  • SoutheasternRegionalPlanningEconomicDevelopmentDistrict
  • TheWildlandsTrust
  • TrusteesofReservations
  • MassachusettsAudubonSociety
  • Neighboringcommunities
  • Otheragenciesasdetermined

Indecidingwhethertorecommendfundingforspecificopenspaceprojects,theCPCwillconsider:

  • LevelofsignificancetotheTownofMiddleborough
  • Publicbenefit
  • Publicsupport
  • Integrityofpropertyincludingproximitytoothernaturalresources
  • Amountofadditionalfinancialorin-kindservicesbeyondCPCfundscommittedto theproject.
  • Administrativeandfinancialmanagementcapabilitiesandrecordoftheapplicant toensurethattheprojectiscompletedinatimelymannerandthattheresource canbemaintainedforcontinuedpublicbenefit
  • Potentiallossordestructionoftheresourceifproposedactionisnottaken
  • ConsistencywithMiddleborough’sOpenSpaceandRecreationPlan(2008),MasterPlan(2002),CommunityDevelopmentPlan(2004),HistoricPreservation Plan(1989)andotherpertinentdocuments

TheCPAasapprovedbytheMassachusettslegislaturespecificallyexcludesfundingformaintenance.

RECREATIONALLAND

Overview
CPAfundsmaybeexpendedfortheacquisition,creationandpreservationoflandforrecreationaluseandfortherehabilitationorrestorationofsuchland. Recreationaluseisdefinedasactiveorpassiverecreationaluseincluding,butnotlimitedto,theuseoflandforcommunitygardens,trails,andnoncommercialyouthandadultsports,andtheuseoflandasapark,playgroundorathleticfield. Recreationaluseshallnotincludehorseordogracingortheuseoflandforastadium,gymnasiumorsimilarstructure. Rehabilitationisdefinedastheremodeling,reconstructionandmakingofextraordinaryrepairstomakeresourcesfunctionalfortheirintendeduse,includingbutnotlimitedtoimprovementstocomplywiththeAmericanswithDisabilitiesActandotherfederal,stateorlocalbuildingoraccesscodes.
CommunityPreservationGoals

Goal1:Createadditionalathleticfields

Creatingnewathleticfieldswillprovideadditionalrecreationalopportunitiesforthecommunitywhilereducingthewearonexistingfieldsthroughoveruse.

Goal2:Createnewrecreationalopportunities

Toprovideadiversityofrecreationalopportunities,newmulti-usetrails,equestrianfacilities,neighborhoodplaygrounds,bicycleandmotorbikefacilitiesandinterpretivenatureareasshouldbeprovidedascommunity-wideresources. Accesstorecreationallandsforfishing,hunting,canoeing,boating,swimming,hiking,wildlifeappreciationandotheractivitiesshouldalsobesecured.

Goal3:Improveexistingrecreationalfacilities

Providingaccesstoexistingrecreationallandalongthecommunity’slakesandriversandinitsforestsiscritical. Inordertoimproveaccesstoexistingrecreationalfacilitiesandtoenhancetheexperienceofthosewhoenjoythem,accessibilityforthoseresidentswithdisabilities,parking,restroomsandotheramenitiesshouldbeprovidedorimproved.

Goal4:Createagreenbeltofrecreationalpaths

Developaunifiedsystemofmulti-usepathsbymappingandlinkingexistingrecreationalpaths,particularlyneardenselypopulatedareasoftown.

Goal5:ProviderecreationalaccessibilitytotheNemasketandTauntonRivers

ProvidingaccesstothesetwowaterwaysnotonlyimprovespassiverecreationalopportunitieswithinMiddleborough,butencouragesprotectionofvaluable,scenicandhistoriclandsintherivercorridors.

SpecificCriteriaforCPAfundedRecreationalLandProjects

TheCPCsupportsprojectsthatfurtherthecommunity'spreservationgoals.WhiletheCPCwelcomesavarietyofparticipantsandprojects,anunderstandingofthestatutoryguidelineswillhelpapplicantsthroughtheprocess.

Indecidingwhethertorecommendfundingforspecificrecreationallandprojects,theCPCwillconsider:

  • Publicbenefit
  • Publicsupport
  • Amountofadditionalfinancialorin-kindservicesbeyondCPAfundscommittedto theproject
  • Administrativeandfinancialmanagementcapabilitiesandrecordoftheapplicant inordertoensurethattheprojectiscompletedinatimelymanner,andthatthe historicresourcecanbemaintainedforcontinuedpublicbenefit
  • Futuremaintenanceandstaffingcoststoensurethatnewlycreatedrecreational opportunitiesmaybemaintainedforcontinuedpublicbenefit
  • ConsistencywithMiddleborough’sOpenSpaceandRecreationPlan(2008),TownFieldsStudyReport(2003),MasterPlan(2002),CommunityDevelopment Plan(2004),HistoricPreservationPlan(1989)andotherpertinentdocuments

TheCPAasapprovedbytheMassachusettslegislaturespecificallyexcludesfundingformaintenance.

HISTORICPRESERVATION

Overview

CPAfundsmaybeexpendedfortheacquisition,preservation,rehabilitationandrestorationofhistoricresources. Anhistoricresourceisdefinedasabuilding,structure,object,site,landscape,document,artifactorotherrealpropertythatiseitherlistedoreligibleforlistingontheNationalorStateRegisterofHistoricPlaces,orisdeterminedbythelocalHistoricalCommissiontobesignificantinthehistory,architecture,archaeologyorcultureofMiddleborough.

CommunityPreservationAct(CPA)fundsinvestedinthepreservationofhistoricpropertyrequiresthatthepropertybeprotectedbyapermanentpreservationrestriction. Aproposalforthehistoricpreservationofanytypeofresourcemustalsodemonstrateevidenceofpublicbenefit.

CommunityPreservationGoals

Goal1:Acquire,preserve,rehabilitateand/orrestoreandprovidepermanentprotectionforhistoric,cultural,architecturalorarchaeologicalresourcesofsignificance,especiallythosethatarethreatened

Thepreservationofhistoricresourcesiscriticalformaintainingthecharacterofthecommunity,preservingarecordofitsdevelopmentandprovidingforitsfutureasaunique,diverse,economically-viableandlivablecommunity. ThecommunityiscommittedtofosteringlocalpreservationofhistoricresourcesthroughcurrentlyavailabletoolsincludingaStructureDemolitionDelayBy-Law,designoversightundertheSitePlanReviewzoningprovisionwithinthecommercialdistrict,preservationrestrictionsandeasements,andcontinuingpartnershipswithlocalandstateboardsandorganizationssuchastheMiddleboroughPlanningBoard,MiddleboroughConservationCommissionandMassachusettsHistoricalCommission. FuturegoalswillbethepursuitoflocalhistoricdistrictswithinMiddleborough,establishmentofcertifiedlocalgovernment,andextensionofdesignoversighttoallhistoricdistricts. Prioritiesforpreservationinclude,butarenotlimitedto,resourceswithintheNemasketandTauntonRivercorridorsandwithinthefourexistingNationalRegisterDistricts:MiddleboroughWaterworksNRHistoricDistrict(1990),MiddleboroughCenterHistoricDistrict(2000),MuttockNRHistoricandArchaeologicalDistrict(2000)andSouthMiddleboroughNRDistrict(2009),aswellaspropertiesindividuallylistedontheNationalorStateRegisterofHistoricPlaces.

Goal2:Preserve,rehabilitateand/orrestoretown-ownedproperties,features,artifacts,documentsorresourcesofhistoricalsignificance

Inordertomaintainaeconomicallyvibrant,architecturally-distinct,livableandvitaldowntowndistrict,thegoalofthecommunityistoensurethepreservation,rehabilitationand/orrestorationofmunicipally-ownedhistoricresources.

Goal3:Preserve,rehabilitateand/orrestorethehistoricfunctionofapropertyorsite

SpecificCriteriaforCPAfundedHistoricPreservationProjects

TheCPAsetsapreliminarystandardforhistoricpreservationprojects. InorderforanhistoricresourcetobeeligibleforCPAfunding,itmustfirstbedeterminedtobenotjusthistoric(i.e.old),buttobeofhistoricsignificance. Inordertobehistoricallysignificant,apropertymusthavemaintainedanhistoricintegrityandalsomusthavegainedsignificancebeyondagethroughassociationwithnoteworthypeopleorevents,througharchitecturalsignificance,orthroughthepotentialtoyieldimportanthistoricalorarchaeologicalinformation.

Therearethreewaysaresourcemayqualifyashistoricallysignificant:

  • ListingontheNationalorStateRegisterofHistoricPlaces
  • AwrittendeterminationbytheMassachusettsHistoricalCommissionthattheresourceiseligibleforlistingontheNationalorStateRegisterofHistoricPlaces
  • AwrittendeterminationbytheMiddleboroughHistoricalCommissionthataresourceissignificantinthehistory,archaeology,architectureorcultureofMiddleborough.

IfaresourceisnotalreadylistedontheNationalorStateRegisterofHistoricPlacesorifthereisnowrittendeterminationofeligibilitybytheMassachusettsHistoricalCommission,prospectiveapplicantsmayrequestawrittendeterminationofhistoricalsignificancethroughtheMiddleboroughHistoricalCommission. Oncearesourcehasbeenofficiallydeterminedtobeofhistoricalsignificance,itiseligibleforfundingconsiderationbytheCPC.

Indecidingwhethertorecommendfundingforspecifichistoricresourceprojects,theCPCwillconsider:

  • LevelofhistoricalsignificancetotheTownofMiddleborough
  • Publicbenefit
  • Publicsupport
  • Integrityofthehistoricresourceorpropertyincludinglocationonoriginalsite,locationinoriginalhistoriccontext,retentionofelementsofhistoricdesignorstyle,retentionoforiginalmaterials,retentionofelementsofhistoricworkmanship,andretentionofassociationwiththehistoryofthetown
  • AppropriatenessandprofessionalismofproposedworkincludingwhetherworkwillcomplywiththeSecretaryoftheInterior’sStandardsfortheTreatmentofHistoricProperties
  • Amountofadditionalfinancialorin-kindservicesbeyondCPAfundscommittedtotheproject
  • Administrativeandfinancialmanagementcapabilitiesandrecordoftheapplicantinordertoensurethattheprojectiscompletedinatimelymanner,andthatthehistoricresourcecanbemaintainedforcontinuedpublicbenefit
  • Potentiallossordestructionoftheresourceifproposedactionisnottaken
  • ConsistencywithMiddleborough’sMasterPlan(2002),CommunityDevelopmentPlan(2004),HistoricPreservationPlan(1989)andotherpertinentdocuments

TheCPAasapprovedbytheMassachusettslegislaturespecificallyexcludesfundingformaintenance.

AFFORDABLEHOUSING

Overview

CPAfundsmaybeusedtocreateandpreservecommunityhousingasdefinedinthestatuteashousingforlowandmoderateincomeindividualsandfamilies,includinglowormoderateincomeseniorhousing.TheCPArequirestheCPCtorecommend,whereverpossible,theadaptivereuseofexistingbuildingsorconstructionofnewbuildingsonpreviouslydevelopedsites.

IndividualandfamilyincomesshallbebasedontheareawidemedianincomeasdeterminedbytheUnitedStatesDepartmentofHousingandUrbanDevelopment. Lowincomeisdefinedasanannualincomeoflessthan80%oftheareawidemedianincome. Moderateincomeisdefinedaslessthan100%oftheareawidemedianincome. Lowormoderateseniorincomeisdefinedaslowormoderateincomeforpersonsover60.

AsofJune2011,4.6%ofMiddleborough’shousingunitswereclassifiedasaffordable “subsidizedhousing” bytheCommonwealthofMassachusettsDepartmentofHousingandCommunityDevelopment(forthepurposesofChapter40B). AslongasMiddleboroughdoesnotmeettheCommonwealth’sstandardof10%ofitsavailablehousingstockdeemedaffordable,thetownwillcontinuetobesubjecttoChapter40Bdevelopment.

TheintentoftheCPCistomakerecommendationsthatwillsupportcommunityhousingneedsandbeconsistentwithMiddleborough’svisionasreflectedintheMasterPlan,CommunityDevelopmentStrategy,theCommunityDevelopmentPlan,theAffordableHousingPlanandtheHousingProductionPlan,aswellastheCommonwealth’sSustainableDevelopmentPrinciples. TheTownrecognizestheneedtoensurethathousingisavailablefortheelderlyandfamiliesofallincomelevels. ThecomplexityofthisissuerequiresthoughtfulconsiderationofthemanyoptionsavailabletotheTownofMiddleborough.Weacknowledgethatfundingofthehousingneedsofourtownisacomplexissue.Overthenextyears,wewillcontinuetoaddressthesepressingneedswithpracticalandfundablesolutions.TheCPAthereforecanserveasaneffectivetoolinprovidinghousingalternativesforourcommunityneedsanddevelopinganeffectiveshieldagainst40BdevelopmentproposalsthatwouldcircumventMiddleborough’szoninglaws.TheCommunityPreservationCommitteewelcomesworkingwithdeveloperstoprovidecreativealternativestoconventionalchapter40Bproposals.

CommunityHousingGoals

Goal1:Meetlocalhousingneedsamongeligiblelowandmoderateincomes,whilepromotingdiversityandthestabilityofindividualsandfamilieslivinginMiddleborough

Thepreservationandcreationofcommunityhousingisaprovenmethodforpromotingdiversity,allowingindividualsandfamilieswithmorelimitedmeanstoaffordtoliveinourcommunity.ThetowncanutilizeCommunityPreservationfundstooffercurrentandfutureresidentsawiderangeofhousingoptions,includingmixed-usehousing,re-useofexistinghousesandbuildings,seniorresidentialdevelopments,supportivehousingalternativesandlive/workspaces.

Goal2:Rehabilitatingandpreservinghousingstockaffordabletolowtomoderateincomepersons

Newhousingunitscanbecreatedbypursuingsubstantialrehabilitationandadaptivereuseofexistingbuildings.Locationssuitablefornewresidentialdevelopmentneedtobeidentifiedandshouldbeconsistentwithrelevanttownplans.Areaswheretownservicesareavailablemaybebetterabletosupportthedevelopmentofhigherdensityhousingfortheelderlyandfamilies. Suchareaswouldsupportthereuseofdeterioratingcommercialbuildings,thecreationofsecondfloordowntownrentalhousingandinfillconstructiononvacantlots.

Goal3:Ensurethatnewcommunityhousingisharmoniouswiththeexistingcommunity

Developmentswillincorporateanumberofcharacteristicsdesignedtomaintainadensityconsistentwithsurroundinglocationsthroughoutthetownwhileconservingthe

naturallandscape. Infilldevelopmentsandnewdevelopmentsshouldincorporatethecharacteristicsoftraditionalneighborhoodresidentialdesign.

Goal4:Maintaintherural,residentialandhistoriccharacterofthetown

Appreciationandpreservationofhistoricpropertiesandarchitecturalcharactershouldbeencouraged. Creationofhigherdensitydevelopmentsshouldbeencouragedtoprotectopenspaceforconservationandrecreation. CareshouldbetakenastoanyhousingdevelopmentinenvironmentallysensitiveareasinordertoprotecttheTown’senvironmentalassets.

Goal5:Worktowardsmeetingthe10%State40Bstandardforcommunityhousing

Inordertoensurefuturecommunityhousingdevelopmentisconsistentwiththeneedsandcharacterofthetown,MiddleboroughmustmeettheCommonwealth’s10%communityhousingstandard.Untilthatmilestoneisachieved,thetownwillbeconsidereddeficientinthisareaandwillcontinuetobevulnerabletoChapter40Bapplications.

Goal6:Leverageotherpublicandprivateresourcestothegreatestextentpossible

Middleboroughdoesnotreceivefederalorstatefundingforcommunityhousingonanentitlementbasis.Weneedtobecreativeinleveragingpublicandprivateresourcestomakecommunityhousingdevelopmentpossible.CombiningCommunityPreservationfundswiththevariousprivate,state,andfederalresourcesthatareavailableonanon-entitlement “competitive” basiswilldemonstratecreativity.ThiswillincludeCommunityDevelopmentBlockGrants,FederalHomeLoanBankFunds,StateHOMEfunds,HousingStabilizationfunds,andHousingInnovationsfunds,andFederalLowIncomeHousingTaxcredits.TheCommunityPreservationCommitteewillworkwiththeMiddleboroughHousingAuthority,thePlanningDepartment,andtheMiddleboroughOfficeofEconomicDevelopmenttomeetthesegoals.

SpecificCriteriaforCPAfundedAffordableHousingProjects

TheCPCsupportsprojectsthatfurtherthecommunity'spreservationgoals.WhiletheCPCwelcomesavarietyofparticipantsandprojects,anunderstandingofthestatutoryguidelineswillhelpapplicantsthroughtheprocess.Indecidingwhethertorecommendfundingforspecificaffordablehousingprojects,theCPCwillconsider:

  • Publicbenefit
  • Publicsupport
  • Amountofadditionalfinancialorin-kindservicesbeyondCPCfundscommittedto theproject.
  • Administrativeandfinancialmanagementcapabilitiesandrecordoftheapplicant toensurethattheprojectiscompletedinatimelymannerandthattheresource canbemaintainedforcontinuedpublicbenefit
  • ConsistencywithMiddleborough’sMasterPlan,CommunityDevelopmentPlan, HousingProductionPlanorotherplanningdocumentsrelatedtohousing preservationthathaveundergoneapublicplanningprocess

TheCPAasapprovedbytheMassachusettslegislaturespecificallyexcludesfundingformaintenance.