Mass. Gen. Laws ch. 58 § 25A
Annually on or before March first, the commissioner shall ascertain and determine the amount due each city and town under sections eighteen A, eighteen B, and eighteen C, and the commonwealth's share of local reimbursement and assistance programs as authorized by law and the amount appropriated by the general court, including, but not limited to, school building construction, school transportation, school lunches, educational programs, teachers' retirement pensions, veteran's benefits, public health and housing and urban renewal subsidies, and shall notify the assessors of each city and town thereof. Annually on or before February first each department, commission, board or other agency of the commonwealth administering any local reimbursement or assistance program included under this section for which the commissioner is required to estimate the amount to be received by each city or town shall, upon the basis of information then available to it, estimate and certify to the commissioner of revenue the amount each city and town is to receive from the commonwealth under such program during the next fiscal year. Said assessors, in determining the rate of taxation to be levied upon taxable property for the year, shall include in the estimated receipts lawfully applicable to the payment of expenditures the aforesaid amount.
Mass. Gen. Laws ch. 58, § 25A