Guidelines, Opinions, Advisories and FAQs

Informational guideline releases, local finance opinions & bulletins issued in recent calendar years

Displaying 171 - 180 of 185

LFO 2026-01 Affordable Housing Property Tax Exemption pursuant to G. L. c. 59, §5O

Division of Local Services

The Affordable Housing Property Tax Exemption was created by section 3 of “AN ACT TO IMPROVE THE COMMONWEALTH’S COMPETITIVENESS, AFFORDABILITY AND EQUITY,” St. 2023, c. 50. This publication aims to answer questions concerning the affordable housing property tax exemption.

Local Tax Collection FAQs 

Division of Local Services

Local Tax Collection Frequently Asked Questions FAQs property tax billing collector bills motor vehicle excise MVE boat mailing sending content due date errors address inserts payments interest waiver partial dishonored checks electronic refunds delinquent demands taking tax title preliminary taxes certify certification municipal lien certificates tax liens duration expiration termination redemption foreclosure notice decree deed in lieu

Motor Vehicle Excise FAQs 

Division of Local Services

October 2018 Website FAQs - motor vehicle excise (MVE)

Other Post-Employment Benefits Trust Fund (OPEB) FAQs 

Division of Local Services

October 2019 Website FAQs - OPEB - Other Post-Employment Benefits Liability Trust Fund

Personal Property FAQs

Division of Local Services

March 2019 Website FAQs - personal property taxation

Property Tax Exemptions for Organizations FAQs 

Division of Local Services

Revised October 2020 Website FAQs - organizational exemptions - charitable, religious, veteran and fraternal organizations

Qualifying Senior Citizens

Division of Local Services

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

Qualifying Surviving Spouses, Minor Children and Elderly Persons

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for seniors, surviving spouses and minor children of a deceased parent.

Qualifying Veterans, Spouses, Surviving Spouses and Surviving Guardians/Parents

Division of Local Services

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

Religious and Charitable Organizations

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet, in conjunction with the Massachusetts Association of Assessing Officers (MAAO), to provide general information about local property tax exemptions for religious and charitable organizations.