Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) announces that for FY2024, 6.5% 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.

This Informational Guideline Release (IGR) announces that FY2024 deductions from gross receipts for Clause 41s senior personal exemption increased by 8.7% over FY2023.

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.

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

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.

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

This Informational Guideline Release provides guidance for local officials on the use of an enterprise fund to separately account for certain municipal services provided to individual customers for a charge in a manner similar to private business. The guidelines prescribe uniform accounting standards for enterprise fund revenues and expenditures. They also set forth the policies that apply to the review of enterprise budgets for tax rate setting purposes. These guidelines include a significant s

This Informational Guideline Release (IGR) establishes the minimum qualification standards assessors must meet to qualify to perform the duties of their office.

This Informational Guideline Release explains the policies of the Commissioner of Revenue regarding the borrowing amount covered by an approved Proposition 2½ debt service exclusion. It also includes new procedures and forms to be used by cities and towns with approved debt exclusions for obtaining a determination about the inclusion of cost increases.

This Informational Guideline Release (IGR) describes procedures and forms for reporting tax base growth and adjusting levy limits for FY2023.