This Informational Guideline Release (IGR) informs local officials about the collection of various state and municipal charges for the removal or abatement of public health and safety hazards.
This Informational Guideline Release (IGR) informs local officials that they can impose liens for unpaid sewer charges (similar to light plant liens) on property located outside the borders of the municipality where the sewer plant is located. Liens for water, sewer and electric light charges, if promptly added to the ensuing fiscal year (FY) tax bills, in the community where the subject property is located, are coterminous with tax liens.
This Informational Guideline Release (IGR) informs local officials of the requirements of G.L. c. 59, § 2D allowing supplemental tax assessments and abatements due to fire or natural disaster after the assessment date.
These guidelines provide guidance to local officials on the assessment and collection procedures regarding betterments and special assessments and supersede the guidelines issued in the April 2001 Betterments and Special Assessments Procedures Manual.
Under G.L. 58, § 8, the Commissioner of Revenue may authorize local assessors or other assessing officers to abate local taxes or charges in cases where they do not otherwise have authority to do so. This Informational Guideline Release explains the requirements and procedures for seeking abatement authority from the Commissioner. Supersedes IGR 92-206.
This Informational Guideline Release (IGR) explains to local officials the procedures and requirements for establishing a special fund that may be appropriated and spent for certain open space, recreational, historic resource and affordable housing purposes.
This Informational Guideline Release (IGR) informs local officials about changes made by the Municipal Modernization Act in the Other Post-employment Benefits (OPEB) Trust Fund. The IGR also explains the finance provisions of the fund, including the procedure required to create a fund.
This IGR explains the requirements, procedures and treatment of lease purchase financing agreements under G.L. c. 44, § 21C, which section was added to the general laws by the Municipal Modernization Act, St. 2016, c. 218.
This Informational Guideline Release (IGR) informs local officials about a change made by an outside section of the Fiscal Year 2018 State Budget that allows the overlay account to be charged for required interest paid on abatement refunds. It also generally explains the statutory standard for maintaining an adequate overlay and the actions the Commissioner of Revenue may take when approving a tax rate or determining available funds (free cash) to ensure compliance with that standard. Supersedes
This Informational Guideline Release (IGR) informs local assessors and other officials about recent legislation that expands eligibility for the full property tax exemption for paraplegic veterans under G.L. c. 59, § 5, Clause 22F to include veterans who have a 100% disability rating due to service-connected blindness. This change is effective for FY2018. The guideline also explains the standards and procedures that apply to this exemption generally. Supersedes IGR 2015-208 and Inconsistent Prio
