IGR Naming Convention
The "year number" identifies the year the IGR was issued, the Bureau that issued it and the order in which it was issued. The "year number" always follows the order: YY-XXX , where YY is the year tag, and XXX is the number containing the Bureau code and order issue.
Below is a listing of Informational Guideline Releases listed by year.
Select a year
2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1982
1981 or SUBSCRIBE to these publications.
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2013
13-209 
Boat Excise Bills (Supersedes IGR 10-210)
13-208
Motor Vehicle Excise Bills (Supersedes IGR 10-209)
13-207
Calendar Year 2013 Adjustment in Land of Low Value Foreclosure Valuation Limit
13-206
Optional Cost of Living Adjustment for Fiscal Year 2014 Exemptions
13-205
Social Security Deduction for Fiscal Year 2014
13-204
Fiscal Year 2014 Tax Bills Quarterly Payment System
13-203
Fiscal Year 2014 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
13-202
Fiscal Year 2014 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
13-201
Fiscal Year 2014 Tax Bills Semi-Annual Payment System
2012
12-302
Fiscal Year 2013 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
12-301
Fiscal Year 2013 Payment Schedule for Cherry Sheet Programs
12-207
Calendar Year 2012 Adjustment in Land of Low Value Foreclosure Valuation Limit
12-206
Optional Cost of Living Adjustment for Fiscal Year 2013 Exemptions
12-205
Social Security Deduction for Fiscal Year 2013
12-204
Fiscal Year 2013 Tax Bills Quarterly Payment System
12-203
Fiscal Year 2013 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
12-202
Fiscal Year 2013 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
12-201
Fiscal Year 2013 Tax Bills Semi-Annual Payment System
11-302
Fiscal Year 2012 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
11-301
FY2012 Payment Schedule for Cherry Sheet Programs
11-101
Overlay and Overlay Surplus (Supersedes IGR 85-102, 86-204, 88-215 and 88-234
11-209
Temporary Financial Hardship Property Tax Deferral (Supersedes IGR 04-208)
11-208
Clause 41C½ Property Tax Exemption For Seniors (Supersedes IGR 07-201)
11-207
Calendar Year 2011 Adjustment in Land of Low Value Foreclosure Valuation Limit
11-206
Optional Cost of Living Adjustment for Fiscal Year 2012 Exemptions
11-205
Social Security Deduction for Fiscal Year 2012
11-204
Fiscal Year 2012 Tax Bills Quarterly Payment System
11-203
Fiscal Year 2012 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
11-202
Fiscal Year 2012 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
11-201
Fiscal Year 2012 Tax Bills Semi-Annual Payment System
10-402
Fiscal Year 2011 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
10-401
Fiscal Year 2011 Guidelines for Annual Assessment and Allocation of Tax Levy
10-303
Fiscal Year 2011 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
10-302
Fiscal Year 2011 Payment Schedule for Cherry Sheet Programs
10-301
Smart Growth School Cost Reimbursements
10-210
Boat Excise Bills (Superseded by IGR 13-209)
10-209
Motor Vehicle Excise Bills (Superseded by IGR 13-208)
10-208
Municipal Tax Amnesty Program
10-207
Calendar Year 2010 Adjustment in Land of Low Value Foreclosure Valuation Limit
10-206
Optional Cost of Living Adjustment For Fiscal Year 2011 Exemptions
10-205
Social Security Deduction for Fiscal Year 2011
10-204
Fiscal Year 2011 Tax Bills Quarterly Payment System
10-203
Fiscal Year 2011 Tax Bills Semi-Annual Preliminary Bills
10-202
Fiscal Year 2011 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
10-201
Fiscal Year 2011 Tax Bills Semi-Annual Payment System
10-101
City, Town and District Debt Purposes, Terms and Payment (Supersedes in part IGR 04-101; in full IGR 03-101; in part IGR 96-102; in part IGR 92-105; in part IGR 91-102; in full IGR 90-214; in full IGR 90-101; in full IGR 87-244; in full IGR 87-233; in part IGR 82-03 and in part IGR 82-02)
09-402
Fiscal Year 2010 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
09-401
Fiscal Year 2010 Guidelines for Annual Assessment and Allocation of Tax Levy
09-302
Fiscal Year 2010 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions -(
One-Time Adjustment to Local Contributions for FY2010 table
)
09-301
Fiscal Year 2010 Payment Schedule For Cherry Sheet Programs
09-207
Calendar Year 2009 Adjustment in Land of Low Value Foreclosure Valuation Limit
09-206
Optional Cost of Living Adjustment for Fiscal Year 2010 Exemptions
09-205
Social Security Deduction for Fiscal Year 2010
09-204
Fiscal Year 2010 Tax Bills Quarterly Payment System
09-203
Fiscal Year 2010 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
09-202
Fiscal Year 2010 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
09-201
Fiscal Year 2010 Tax Bills Semi-Annual Payment System
08-402
Fiscal Year 2009 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
08-401
Fiscal Year 2009 Guidelines for Annual Assessment and Allocation of Tax Levy
08-302
Fiscal Year 2009 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
08-301
Fiscal Year 2009 Payment Schedule For Cherry Sheet Programs
08-208
Property Tax Deferral for Seniors (Supersedes IGR 06-201)
08-207
Calendar Year 2008 Adjustment in Land of Low Value Foreclosure Valuation Limit
08-206
Optional Cost of Living Adjustment for Fiscal Year 2009 Exemptions
08-205
Social Security Deduction for Fiscal Year 2009
08-204
Fiscal Year 2009 Tax Bills Quarterly Payment System
08-203
Fiscal Year 2009 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
08-202
Fiscal Year 2009 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
08-201
Fiscal Year 2009 Tax Bills Semi-Annual Payment System
08-102
Guidelines for the Application of School Building Assistance Grants (Supersedes IGR 06-101)
08-101
Enterprise Funds, Massachusetts General Laws Chapter 44, section 53F1/2
2007
07-403
Fiscal Year 2008 Guidelines for Annual Assessment and Allocation of Tax Levy (Supersedes 07-401)
07-401 Fiscal Year 2008 Guidelines for Annual Assessment and Allocation of Tax Levy ( Superseded by IGR 07-403)
07-402
Fiscal Year 2008 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
07-301
Fiscal Year 2008 Payment Schedule For Cherry Sheet Programs
07-302
Fiscal Year 2008 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
07-201
Clause 41C½ Property Tax Exemptions For Seniors (Superseded by IGR 11-208)
07-202
Fiscal Year 2008 Tax Bills Semi-Annual Payment System
07-203
Fiscal Year 2008 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
07-204
Fiscal Year 2008 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
07-205
Fiscal Year 2008 Tax Bills - Quarterly Payment System
07-206
Social Security Deduction For Fiscal Year 2008
07-207
Optional Cost of Living Adjustment for Fiscal Year 2008 Exemptions
07-208
2007 Adjustment in Land of Low Value Foreclosure Valuation Limit
2006
06-302
Fiscal Year 2007 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
06-301
Fiscal Year 2007 Payment Schedule For Cherry Sheet Programs
06-201
Property Tax Deferral for Seniors (Supersedes in part IGR 88-227, in full IGR 91-202, in part IGR 91-211;Superseded by IGR 08-208)
06-202
Fiscal Year 2007 Tax Bills Semi-Annual Payment System
06-203
Fiscal Year 2007 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
06-204
Fiscal Year 2007 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
06-205
Fiscal Year 2007 Tax Bills Quarterly Payment System
06-206
Social Security Deduction for Fiscal Year 2007
06-207
Optional Cost of Living Adjustment for Fiscal Year 2007 Exemptions
06-208
2006 Adjustment in Land of Low Value Foreclosure Valuation Limit
06-209
Appropriation Transfers
06-401
Fiscal Year 2007 Guidelines For Annual Assessment and Allocation of Tax Levy
06-402
Fiscal Year 2007 Guidelines For Determining Annual Levy Limit Increase for Tax Base Growth
2005
05-101
Municipal Self-Insured Health Plans
05-201
Fiscal Year 2006 Tax Bills Semi-Annual Payment System
05-202
Fiscal Year 2006 Semi-Annual Payment System - Optional Preliminary Bills
05-203
Fiscal Year 2006 Semi-Annual Payment System - Annual Preliminary Bills
05-204
Fiscal Year 2006 Tax Bills Quarterly Payment System
05-205
Social Security Deduction for Fiscal Year 2006
05-206
Optional Cost of Living Adjustment for Fiscal Year 2006 Exemptions
05-207
2005 Adjustment in Land of Low Value Foreclosure Valuation Limit
05-208
Payment Agreements and Tax Receivable Assignments (Supersedes in part IGR 97-201)
05-301
Fiscal Year 2006 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
05-302
Fiscal Year 2006 Payment Schedule for Cherry Sheet Programs
05-401
Fiscal Year 2006 Guidelines for Annual Assessment and Allocation of Tax Levy
05-402
Fiscal Year 2006 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
2004
04-101
Municipal Finance Oversight Board (Supersedes IGR 03-102)
04-201
Creation of Multiple Stabilization Funds and Proposition 2 1/2 Overrides for Stabilization Funds
04-202
Fiscal Year 2005 Tax Bills Quarterly Tax Payment System
04-203
Fiscal Year 2005 Tax Bills Semi-Annual Tax Payment
04-204
Fiscal Year 2005 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
04-205
Social Security Deduction for Fiscal Year 2005
04-206
Optional Cost of Living Adjustment for Fiscal Year 2005 Exemptions
04-207
Adjustment in Land of Low Value Foreclosure Valuation Limit
04-208
Temporary Financial Hardship Property Tax Deferral (Superseded by IGR 11-209)
04-209
Motor Vehicle and Boat Excise Abatements (Supersedes IGR 00-207)
04-210
Motor Vehicle Excise Bills (Superseded by IGR 13-208)
04-211
Boat Excise Bills (Superseded by IGR 13-209)
04-301
Fiscal Year 2005 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
04-302
Payment Schedule for Cherry Sheet Programs
04-401
Fiscal Year 2005 Guidelines for Annual Assessment and Allocation of Tax Levy
04-402
Fiscal Year 2005 Guidelines for Determining Annual Levy Limit Increase For Tax Base Growth
03-201
Fiscal Year 2004 Quarterly Tax Payments
03-202
Fiscal Year 2004 Tax Bills
03-203
Fiscal Year 2004 Guidelines for Issuing Preliminary Tax Bills
03-204
Social Security Deduction for Fiscal Year 2004
03-205
Optional Cost of Living Adjustment for Fiscal Year 2004 Exemptions
03-206
2003 Adjustment In Land of Low Value Foreclosure Valuation Limit
03-208
Special Revolving Funds for Hiring Outside Consultants (Supersedes IGR 91-101)
03-209
Supplemental Tax Assessment on New Constructions (Supersedes IGR 99-206)
03-210
Collection Costs and Procedures (Supersedes in part IGR 90-219;
in full IGR 86-219 and IGR 91-210)
03-211
Municipal Tax Amnesty Program ( Supersedes IGR 03-207)
03-301
Fiscal Year 2004 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
03-302
Fiscal Year 2004 Payment Schedule For Cherry Sheet Program
03-401
Fiscal Year 2004 Guidelines for Annual Assessment and Allocation of Tax Levy
03-402
Fiscal Year 2004 Guidelines for Determining Annual Levy Limit Increase for Tax base Growth
02-101
Proposition 2 ½ Debt Exclusions
02-201
Fiscal Year 2003 Quarterly Tax Payments
02-202
Fiscal Year 2003 Tax Bills
02-203
Fiscal Year 2003 Guidelines for Issuing Preliminary Tax Bills
02-204
Social Security Deduction for Fiscal Year 2003
02-205
Optional Cost of Living Adjustment for Fiscal Year 2003 Exemptions
02-206
Tax Agreements For Affordable Housing Developers and Options for Tax Title Foreclosure
02-207
Applications for Approval of Tax Abatements for Affordable Housing Developers (Supplements IGR 02-206)
02-208
- Community Preservation Fund (Amends IGR 00-209)
02-209
-Clause 41C Exemption Options
02-210
- Senior Citizen Property Tax Work-Off Abatement (Supersedes IGR 00-201)
02-211
- 2003 Motor Vehicles Excise Bills
02-301
Fiscal Year 2003 waivers to education reform spending requirements and minimum required local contributions.
02-302
Fiscal Year 2003 Payment Schedule for Cherry Sheet Programs.
02-401
Fiscal Year 2003 Guidelines for Annual Assessment and Allocation of Tax Levy
02-402
Fiscal Year 2003 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth
01-206
Expedited Procedure for Authority to Abate Local Taxes on Abandoned Residential Property.
01-207
Community Preservation Fund (Amends IGR 00-209)
00-209
Community Preservation Fund
00-209(as amended) file size 1MB
- Community Preservation Fund (As amended by IGR 01-207 and IGR 02-208)
00-403
Small Commercial Exemption (Supersedes IGR 93-402)
99-208
Cape Cod Open Space Acquisition Program (Amended by
Bulletin 2004-16B
)
98-101
Wetlands Protection Fund (Supersedes IGR 90-103)
98-206
Dealer Plate Special Excise
98-403
Valuation and Taxation of Electric Generating Property
97-201
Bulk Sales of Tax Receivable and Liens and Duration of Tax Liens (Superseded in part by IGR 05-208)
94-201
Property Tax Exemptions to Promote Economic Development
93-207
Property Tax Increase for Water and Sewer Debt Costs
92-105
Revised Municipal Borrowing Procedures (Superseded in part by IGR 10-101)
92-206
Application For Authority from the Commissioner of Revenue to Abate Local Taxes and Charges
92-207
Apportionment of Taxes
92-208
Demolition Charges and Liens
91-102
Municipal Borrowing (Superseded in part by IGR 10-101 and in part by IGR 03-102)
91-205
Abatement of Property Taxes Under $10
91-209
Exemption Eligibility of Property Held in Trust
91-212
Setting Municipal Fees and Charges
90-106
Pension Charges to Federal Grants
90-205
Duration of Municipal Water, Sewer and Electric Light Liens
90-207
Assessment of Cluster Development Commonland
90-209
Law Enforcement Trust Fund
90-212
Local Option Property Tax Exemption For Residential Improvements to Provide Elderly Housing
90-215
Omitted and Revised Assessments
90-219
Collection Agencies, Collector Fees and Deputy Tax Collector Procedures (Superseded in part by IGR-03-210)
90-224
Assessors' Authority to Obtain Written Information Regarding the Fair Cash Valuation of Real and Personal Property
90-401
Assessment of New Construction
89-105
Municipal Securities Disclosure Requirements
89-207
Optional Additional Real Estate Exemptions, For those qualified Under Section 5 of G.L. Ch. 59
89-209
Expenditure of Subdivision Construction Deposits
88-211
Disclosure of Assessment Records
88-219
Obligation to Assess and Collect Boat Excise
88-221
Municipal Charges Lien
88-227
Payment and Deferral of Municipal Charges (Superseded in part by IGR 06-201)
88-233
Processing Applications for Hardship Exemption
88-407
In Lieu of Tax Payments for Municipally Owned Lands and Housing Authority Property
87-229
Assessment Administration Practices
87-238
Owners Unknown
87-241
Voluntary Tax Payments (G.L. Ch. 60 S. 19)
87-217
Prohibiting Certain Sales of Municipal Properties
86-102
Interest Earned on Grants
86-104
Free Cash
85-201
Interest on Abatements
84-209
Property Tax Exemptions for Solar and Wind Powered Systems
1982
82-01
Chapter 44, Section 53E-"Offset Receipts"
82-403
Guidelines for Tax Mapping
81-04
Chapter 339 of Act of 1981
81-402
Guidelines for Two or More Cities and Towns to Enter into an Agreement for Cooperative Assessing: Sharing and Assistant Assessors