Guidelines, Opinions, Advisories and FAQs

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 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 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)

These guidelines explain the implementation of property tax exemptions available under the Economic Development Incentive Program (EDIP) and parallel programs to promote affordable housing in urban centers, manufacturing workforce development and construction of middle income housing. They also explain the standards and procedures that apply to these property tax exemptions.

This Informational Guideline Release (IGR) describes procedures and forms for reporting tax base growth and adjusting levy limits for FY2026.

This Informational Guideline Release (IGR) provides combined guidelines for annual determination of property assessments for certification and interim years, classification of property according to usage class, calculation of the minimum residential factor and allocation of the tax levy among the property classes for Fiscal Year 2026.

This Informational Guideline Release (IGR) announces that for FY2026, 2.9% is the (1) maximum local option cost-of-living-adjustment (COLA) increase in Cl. 17 (surviving spouse/minor & elderly) exemption amount; (2) optional COLA applied to increased asset limit of Cl. 17s exemptions; (3) optional COLA applied to increase income & asset limits of Cl. 41s senior exemptions; (4) optional COLA applied to increase certain veteran exemption amounts.

This Informational Guideline Release (IGR) announces that FY2026 deductions from gross receipts for Clause 41s senior personal exemption increased by 2.9% over FY2025.

This Informational Guideline Release (IGR) announces that for calendar year 2025, there is a 2.9% increase in maximum valuation for parcels qualifying for land of low value foreclosure procedure to a new maximum of $28,108.