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Current and past publications issued by the Division of Local Services are listed here quarterly. For e-mail delivery of the latest publications and notices of Cherry Sheet updates SUBSCRIBE. DLS will automatically distribute informational updates via e-mail to anyone that subscribes to our list.

May

FY2014 Memorandum to Board of Assessors - This memo describes the Certified Telephone & Telegraph Valuations for Fiscal Year 2014
- FY2014 Centrally Valued Telephone and Telegraph Company Certified Valued
  The Commissioner of Revenue has determined and certified the full and fair cash valuation as of January 1, 2013, for fiscal year 2014, of the machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone and telegraph companies. (G. L. c. 59 §39.) The property owner or the board of assessors has the right to appeal the valuations to the Appellate Tax Board on or before June 15, 2013.
- FY2014 New Growth The new growth value for centrally valued telephone and telegraph companies.
- FY2014 Centrally Valued Telephone & Telegraph Company Addresses This is a list of the billing addresses for centrally valued telephone and telegraph companies.
- Fiscal Year 2014 Multiplier Tables Used for Telephone Company Values
FY2014 Landline Companies Filing Returns to be Locally Valued This is a list company names and address that filed a state return but were not centrally valued. These companies and all others not centrally valued should file and be valued locally.
FY2014 Additional Landline Telephone & Telegraph Data Pivot Table file size 3MB This table displays the data by FCC Category. It is for informational purposes only.

April

New Officials Finance Forum 2013 Registration Form - The College of the Holy Cross, June 6th Agenda
Bulletin 2013-03B 2012 Legislation - Summary of 2012 Municipal Finance Law Changes

March 2013

13-209 Boat Excise Bills (Supersedes IGR 10-201)
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
Bulletin 2013-02B FY2014 Budget Issues and Other Related Matters
Bulletin 2013-01B Bond Premiums and Debt Exclusions

February 2013

Expenditures in Excess of Appropriation - This is a Bureau of Accounts overview of G.L. c.44 s.31 expenditures in excess of appropriation for emergencies and judgments.
Course 101 Registration Form - Spring 2013 - Boston

January 2013

FY2014 Telephone and Telegraph Return:
- Instructions Letter for Form 5941
- Form 5941 file size 11MB * Please note that the multiplier table will no longer be updated on the posted 5941 Form, also there are two additional sections in Appendix 1.
- Finders List - Archaic Community, District, Neighborhood, Section and Village, Names in Massachusetts (to match a name of a village, section or neighborhood to the official list of names of the 351 Massachusetts communities
FY2014 - Farmland Valuation Advisory Commission Recommended Land Values and Farm Animal Excise
Newly Designed At-A-Glance Reports
Final 2012 Equalization (EQV) Study - LA19 Reports
2012 Final EQV for each community, listing assessed values, equalized values and ratios by class, plus estimated growth and Chapter 121A values. County tax is being provided for your convenience.
FY2014 Notification to Gas and Oil Pipeline Filers

December 2012

Updated List of Revaluation Contractors

October 2012

Library of Presentations - Check out informative powerpoint and handout material from prior presentations.

September 2012

2012 Municipal Law Seminar Material
Regionalization Conference - Powerpoint Presentations
Bulletin 2012-05B Sewer Rate Relief Fund - FY2013

August 2012

Bulletin 2012-04B Municipal Law Seminar
IGR 12-302 Fiscal Year 2013 Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions
IGR 12-301 Fiscal Year 2013 Payment Schedule for Cherry Sheet Programs

July 2012

Revised 2012 Equalization (EQV) Study - LA19 Reports
Revised 2012 EQV for each community, listing assessed values, equalized values and ratios by class, plus estimated growth. The only communities that have changed from the proposed EQV study are Aquinnah and Chilmark.
- LA19 EQV Reports by Community
- Summary - Total EQV and Ratios, all communities
FY2012 End of Year Letters

June 2012

FY2013 Pipeline Company Central Valuations pursuant to M.G.L. Chapter 59, Section 38A and New Growth:

Proposed 2012 Equalization (EQV) Study - LA19 Reports

Proposed 2012 EQV for each community, listing assessed values, equalized values and ratios by class, plus estimated growth.

May 2012

FY2013 Telephone and Telegraph
- FY2013 Memorandum to Board of Assessor - This memo describes the Certified Telephone & Telegraph Valuations for Fiscal Year 2013
  - FY2013 Centrally Valued Telephone and Telegraph Company Certified Valued
    The Commissioner of Revenue has determined and certified the full and fair cash valuation as of January 1, 2012, for fiscal year 2013, of the machinery, poles, wires and underground conduits, wires and pipes of the centrally valued telephone and telegraph companies. (G. L. c. 59 §39.) The property owner or the board of assessors has the right to appeal the valuations to the Appellate Tax Board on or before June 15, 2012.
  - FY2013 New Growth The new growth value for centrally valued telephone and telegraph companies.
  - FY2013 Centrally Valued Telephone & Telegraph Company Addresses This is a list of the billing addresses for centrally valued telephone and telegraph companies.
  - Fiscal Year 2013 Multiplier Tables Used for Telephone Company Values
- FY2013 Landline Companies Filing Returns to be Locally Valued This is a list company names and address that filed a state return but were not centrally valued. These companies and all others not centrally valued should file and be valued locally.
- Additional Landline Telephone & Telegraph Data Fiscal Year 2012 - FCC Categories Memorandum
- FY2013 Additional Landline Telephone & Telegraph Data Pivot Table

April 2012

NEW Community Comparison Report
Property Type Classification Codes, Non-arm's Length Codes and Sales Report Spreadsheet Specifications
IGR 12-207 Calendar Year 2012 Adjustment in Land of Low Value Foreclosure Valuation Limit
IGR 12-206 Optional Cost of Living Adjustment for Fiscal Year 2013 Exemptions
IGR 12-205 Social Security Deduction for Fiscal Year 2013
IGR 12-204 Fiscal Year 2013 Tax Bills Quarterly Payment System
IGR 12-203 Fiscal Year 2013 Tax Bills Semi-Annual Payment System - Annual Preliminary Bills
IGR 12-202 Fiscal Year 2013 Tax Bills Semi-Annual Payment System - Optional Preliminary Bills
IGR 12-201 Fiscal Year 2013 Tax Bills Semi-Annual Payment System

March 2012

Certification Standards (Guidelines for Development of a Minimum Reassessment Program)
Bulletin 2012-03B New Officials Finance Forum
Bulletin 2012-02B FY2013 Budget Issues and Procedures

February 2012

Bulletin 2012-01B Course 101 - Training Program for Assessors
FY2013 - Farmland Valuation Advisory Commission Recommended Land Values and Farm Animal Excise
FY2013 Telephone and Telegraph Return:
- Instructions Letter for Form 5941
- Form 5941 file size 3MB * Please note that the multiplier table will no longer be updated on the posted 5941 Form, also there are two additional sections in Appendix 1.
- Finders List - Archaic Community, District, Neighborhood, Section and Village, Names in Massachusetts (to match a name of a village, section or neighborhood to the official list of names of the 351 Massachusetts communities)