Guidelines, Opinions, Advisories and FAQs

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 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.

This IGR explains recent amendments made by the 2014 Veterans' Allowances, Labor, Outreach and Recognition Act (VALOR II) and effective beginning in FY2016 that impact the codify the "optional additional" exemption in the general laws and update its provisions to include all current personal exemptions. Supersedes IGR 86-216 and IGR 89-207.

This IGR updates the boat excise bill guidelines for 2012 legislation that allows collectors to implement voluntary e-billing programs for boat excise bills, subject to the approval of the selectboard or mayor. Not year specific. In effect until superseded. SUPERSEDES IGR 2010-210.