Guidelines, Opinions, Advisories and FAQs

This Bulletin explains changes made by the Municipal Modernization Act in the statutes that govern the imposition and waiver of penalties for dishonored payments made for payment of local taxes, fees and charges that include adding payments made by electronic transfers as well as checks and having appeals for a waiver of a penalty decided by the local official that imposed the penalty, not the Commissioner of Revenue. Supersedes IGR 1980-210, IGR 1990-203 and Inconsistent Prior Written Statement

This Bulletin explains a change in the procedure for transferring to the taxes in litigation account outstanding taxes that are the subject of a recorded statement to continue the lien. This change was made by the Municipal Modernization Act. Supersedes Inconsistent Prior Written Statements.

This Bulletin issues revised forms for use in real estate tax apportionments (State Tax Form 175 Apportionment of Tax on Divided Real Estate and State Tax Form 176 Notice of Divided Real Estate Assessment). The forms have been revised to reflect Municipal Modernization Act changes in the time an owner of a parcel divided by a transfer of title has to appeal an apportionment of a committed tax by the assessors. The owner now has 30 days from the apportionment to appeal.

This Bulletin provides guidance to local officials regarding the authorization of departmental revolving funds for use in Fiscal Year 2018 and future years. It includes a model by-law ordinance and examples of its use. It also advises local officials that DLS is seeking legislation to defer implement of new procedure to authorize the funds by by-law/ordinance until Fiscal Year 2019, but recommends they put community in position to be able to authorize under prior procedure or new one. We will ke

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

General Application of the Aircraft (Jet) Fuel Tax

Massachusetts Room Occupancy Excise

Qualifications of Assessors

Manufacturing Corporations

Smart Growth School Cost Reimbursement Procedures