Guidelines, Opinions, Advisories and FAQs

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

Displaying 31 - 40 of 185

IGR 2025-09 Optional Cost of Living Adjustment for Fiscal Year 2026 Exemptions  

Division of Local Services

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.

IGR 2025-08 Social Security Deduction for Fiscal Year 2026  

Division of Local Services

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

IGR 2025-07 Calendar Year 2025 Adjustment in Land of Low Value Foreclosure Valuation Limit  

Division of Local Services

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.

IGR 2025-06 Fiscal Year 2026 Tax Bills Semi-Annual Payment System – Optional Preliminary Bills  

Division of Local Services

This Informational Guideline Release (IGR) explains the semi-annual tax billing and payment system with optional preliminary bills issued in the fall and establishes tax bill requirements under that system.

IGR 2025-05 Fiscal Year 2026 Tax Bills Semi-Annual Payment System – Annual Preliminary Bills  

Division of Local Services

This Informational Guideline Release (IGR) explains the semi-annual tax billing and payment system with annual preliminary bills being issued by July 1 and establishes tax bill requirements under that system.

IGR 2025-04 Fiscal Year 2026 Tax Bills Semi-Annual Payment System  

Division of Local Services

This Informational Guideline Release (IGR) explains the regular semi-annual payment system and schedule and establishes tax bill requirements under that system.

IGR 2025-03 Fiscal Year 2026 Tax Bills Quarterly Payment System  

Division of Local Services

This Informational Guideline Release (IGR) explains the procedures for the quarterly tax billing and payment system and establishes tax bill requirements under that system.

IGR 2025-02 Motor Vehicle Excise Exemptions for Individuals who Lease Vehicles  

Division of Local Services

This Informational Guideline Release (IGR) informs local officials about recent legislation that expands the eligibility of certain individuals who lease vehicles for motor vehicle excise exemptions. It also explains the standards and procedures that apply to these exemptions generally.

IGR 2025-01 Reimbursement Of Property Tax and Motor Vehicle Excise Exemptions  

Division of Local Services

This Informational Guideline Release provides municipal officials with updated information on reimbursements for Chapter 59, Section 5 property tax exemptions and Chapter 60A motor vehicle excise exemptions.

IGR 2024-15 Fiscal Year 2025 Guidelines for Determining Annual Levy Limit Increase for Tax Base Growth  

Division of Local Services

This Informational Guideline Release (IGR) describes procedures and forms for reporting tax base growth and adjusting levy limits for FY2025.