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

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.

This Local Finance Opinion (LFO) addresses questions about the municipal finance law and accounting treatment of (1) local option excises on the retail sales of marijuana for adult use and (2) impact fees or other payments under a community host or other agreement with a marijuana establishment or medical marijuana treatment center in connection with its siting and operation in the municipality. It does not address how payments by those establishments or treatment centers are treated for purpose

This Local Finance Opinion (LFO) addresses questions relating to (1) the accounting treatment of money received by a city, town or district under an insurance policy or as restitution for damage to its property and (2) the availability of the money for expenditure.

This Local Finance Opinion (LFO) addresses questions relating to the municipal finance and accounting treatment of moneys distributed to a city, town or district from the Commonwealth Transportation Infrastructure Fund. (Uber and Lyft receipts)

This Local Finance Opinion discusses personal and residential exemptions under G.L. c 59, § 5 and G.L. c. 59, §5C when property is held in trust.

This Local Finance Opinion (LFO) examines exemption eligibility for electric generating systems when situated on property owned by a governmental entity.