Guidelines, Opinions, Advisories and FAQs

This IGR updates the motor vehicle excise bill guidelines and bill forms 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 and eliminates the requirement that motor vehicle excise bills state the taxpayer's driver license number. Not year specific. In effect until superseded. SUPERSEDES IGR 2010-209.

This IGR advises of change in the law allowing communities to increase the amount of gross receipts that seniors may have to qualify for tax deferral up to the level of the circuit breaker state income tax credit for single persons who are not heads of households. It also explains standards and procedures relating to senior property tax deferrals. Supersedes IGR 06-201

This Informational Guideline Release (IGR) revises and supersedes IGR 2006-101 to provide guidance on the accounting treatment and expenditure of grants from the School Building Authority (MSBA). Explained are new program rules which allow required lump sum reservations of grant monies to be appropriated into the stabilization fund.

This IGR explains amended procedures for the individual assignment of tax titles and bulk assignments of uncollected real/personal taxes, and other receivables secured by tax liens. The law grants authority for payment plans which include interest waivers (almost like amnesty) under a bylaw/ordinance. Section III supersedes Sections II-VII of IGR 97-201. Includes revised form (STF 431) Instrument of Assignment of Tax Title (individual assignments under 60:52)

This IGR explains 2004 legislation which extended the deadline to apply for excise abatements and gave assessors discretionary authority to act on late filed applications in certain cases. Supersedes IGR 00-207 and Bulletin 2000-08B. The Commissioner will no longer accept requests for authority to abate motor vehicle and boat excises under Chapter 58, § 8.

This IGR explains new options which allow cities and towns to adjust the Clause 41C exemption amount by up to 100% and to vary the age, gross receipts, and whole estate limits and whole estate domicile exclusion within certain parameters.

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax deferrals for seniors.

July 2020 Website FAQs (revised from March 2019) - city budget process

December 2022 Website FAQs - classified land (Chapterlands or Chapter Lands) forest land farmland recreation / open space

On December 4, 2023, Governor Healey signed Chapter 77 of the Acts of 2023, Section 9 of which provides, in part, for an exception to the general rule that all receipts are to be recorded as general fund revenue per G.L. c. 44, § 53. Pursuant to the new Clause 5 of G.L. c. 44, § 53, the Director of Accounts has determined that cities and towns that receive PFAS settlement proceeds may place these proceeds in a dedicated special revenue fund and may expended with appropriation.