Guidelines, Opinions, Advisories and FAQs

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

This Bulletin advises local officials that application for waivers from FY2027 Education Reform Spending Requirements and Minimum Required Local Contributions may be submitted until October 1, 2026. The types of waivers available and qualifying criteria for them are explained in Informational Guideline Release (IGR) No. 16-301, Annual Fiscal Year Waivers to Education Reform Spending Requirements and Minimum Required Local Contributions.

This Bulletin discussion recent legislation that authorizes cities and towns to amortize their FY2026 snow and ice removal budget deficits over the next three fiscal years, in equal installments or more rapidly. Additionally, it notes the Fiscal Year 2026 Fair Share Supplemental budget provided $100 million in funding for the Winter Recovery Assistance Program (WRAP).x gfa

This bulletin has information on the following items: budget issues and procedures for fiscal year 2027, recent legislative changes, Coronavirus Relief Fund (CvRF) American Rescue Plan Act (ARPA) stabilization fund dedication revenue estimating revenue local receipts tax rate recap free cash appropriations enterprise fund retained earnings certification balance sheet revenue recognition chapter 90 betterment reserve FEMA borrowing purposes terms borrowing premiums surplus proceeds debt...

The Division of Local Services (DLS) is aware of the potential for penny shortages as the U.S. Treasury has stopped minting the penny. This Bulletin is intended to help cities and towns navigate this issue. This Bulletin only applies in scenarios where a cash payment is made to a community. The elimination of the penny does not impact payments that are made electronically or via check.

This Bulletin discusses how to determine interest on reassessments after the tax title reform effective date and discusses new posting requirements for certain tax title notices.