Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) explains amendments to G.L. c. 44, § 33B, which governs appropriation transfers in cities and towns, by the 2016 Municipal Modernization Act. The amendments eliminate the limits on the types and amounts of appropriation transfers that can be made under the alternative transfer procedure from May 1 to July 15. Supersedes IGR 2006-209 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) updates the standards and procedures that apply to the local option Clause 41C 1/2 exemption for seniors, which is based on reduction of assessed valuation, no asset limit, and a gross receipts limit tied to circuit breaker state income tax credit. It advises of recent amendment under the Municipal Modernization Act that changes the application deadline for a Clause 41C½ exemptions. Supersedes IGR 2015-209 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains the procedure for apportioning outstanding taxes when real estate is divided by a recorded sale, mortgage, partition, transfer or other change in ownership, including a change in the time an owner may appeal the apportionment to the assessors. Supersedes IGR 1992-207 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains the requirements and procedures for making omitted and revised property tax assessments, including the annual report submitted through Gateway On-line to the Bureau of Local Assessment. Supersedes IGR 1990-215 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) advises of a change made by the recent Municipal Modernization Act regarding the local option allowing collectors to issue a single property tax bill when the total due is $100 or less. Supersedes IGR 1985-204, IGR 1988-205 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) updates guidelines explaining the eligibility and operation of the small commercial exemption that local officials may grant as part of their annual property tax classification decisions. Section F of the guidelines has been revised to reflect a change made by the recent Municipal Modernization Act regarding the due date for applications for small commercial exemptions. Supersedes IGR 2000-403 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) informs local officials of the annual waivers to education reform spending requirements and minimum required local contributions available under G.L. c. 70A, § 6A and the criteria for qualifying for them. It also advises that a Bulletin will be issued annually with application instructions and the amount a community's municipal revenue growth factor must exceed to be eligible for a municipal revenue growth factor waiver that year.

This Informational Guideline Release (IGR) explains to local officials the procedures and requirements for establishing a special revenue fund with a dedicated surcharge on real estate taxes that may be appropriated and spent on maintenance, improvements and investments to municipal drinking, wastewater and stormwater infrastructure assets

This Informational Guideline Release (IGR) explains to local officials the procedures and requirements for establishing an enterprise fund to account for monies received and spent for cable television public, educational and governmental (PEG) access facilities and operations, or alternatively, for creating a receipts reserved fund known as the PEG Access and Cable Related Fund to fund PEG access programming, as well as certain other municipal cable-related expenses.

This Informational Guideline Release (IGR) explains a local acceptance statute that lets cities and towns adopt one or more revolving funds for costs, charges, and fees to be used by the tax collector, treasurer or treasurer-collector to pay out-of-pocket expenses, without appropriation, related to tax takings, redemptions and foreclosures of tax titles.