Guidelines, Opinions, Advisories and FAQs

This LFO examines changes in the law governing the valuation of the personal property assets of utility companies and the resulting change in guidance from the Bureau of Local Assessment (BLA) on the appropriate method of valuation for purposes of local property tax assessment.

This LFO explains the statutory rules regarding the deadline for filing abatements of property tax with the local board of assessors. While there is a statutory postmark rule regarding the mailing of abatement applications to local assessors through the United States post office, there is no "postmark rule" regarding delivery to local assessors by private delivery service.

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

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) 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 (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 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

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) concerns the treatment of parking receipts.

This Local Finance Opinion (LFO) discusses how a tax is deemed uncollectible in the 8 of 58 process.