Guidelines, Opinions, Advisories and FAQs

March 2019 Website FAQs - personal property taxation

October 2019 Website FAQs - OPEB - Other Post-Employment Benefits Liability Trust Fund

October 2018 Website FAQs - motor vehicle excise (MVE)

Local Tax Collection Frequently Asked Questions FAQs property tax billing collector bills motor vehicle excise MVE boat mailing sending content due date errors address inserts payments interest waiver partial dishonored checks electronic refunds delinquent demands taking tax title preliminary taxes certify certification municipal lien certificates tax liens duration expiration termination redemption foreclosure notice decree deed in lieu

The topic of Payments In Lieu of Taxes (PILOTs) for municipally-owned lands has evolved over the years. This publication informs local officials of the process for valuation of such lands and provides a comprehensive review of PILOTs owed to municipalities by other government entities.

This publication aims to answer questions concerning Chapter 40B development assessments.

The Affordable Housing Property Tax Exemption was created by section 3 of “AN ACT TO IMPROVE THE COMMONWEALTH’S COMPETITIVENESS, AFFORDABILITY AND EQUITY,” St. 2023, c. 50. This publication aims to answer questions concerning the affordable housing property tax exemption.

This Local Finance Opinion (LFO) discusses how a tax is deemed uncollectible in the 8 of 58 process.

This Local Finance Opinion (LFO) concerns the treatment of parking receipts.

Chapter 140 of the Acts of 2024 made several changes to the tax title foreclosure process. Those changes can be found in the Division of Local Services (DLS) publication Bulletin 2024-6 and updated in the Local Tax Collections FAQs. This publication aims to answer questions DLS has received concerning the Act and, primarily, whether its provisions must be followed for foreclosure decrees received before its effective date. DLS advises local officials to confer with local counsel on these issues.