Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) is to advise local officials about tax collection and tax abatement agreements with developers of affordable housing, including changes made by the Municipal Modernization Act in 2016. It also includes standards and procedures for tax agreements and accepting and implementing a local option law that permits tax agreements in connection with the cleanup of contaminated sites or “Brownfields.”

This Informational Guideline Release (IGR) sets forth requirements for local assessors to assess partially completed construction improvements in common areas of phased unit condominium developments to include them as new growth on municipal tax rolls. As of January 1, 2017 for fiscal year (FY) 2018, assessors no longer have to obtain prior written approval from the Commissioner of Revenue to assess taxes on the holders of a present interest.

This Informational Guideline Release (IGR) informs local officials that assessors no longer are required to obtain prior written approval from the Commissioner of Revenue to assess taxes on commonland in cluster developments or planned unit developments to owners of individual lots in the development. This legislation took effect on January 1, 2017 for fiscal year (FY) 2018.

This Informational Guideline Release (IGR) provides assessors and other local officials with information about the valuation and taxation of electric generating plants and facilities, including under a negotiated tax agreement. These guidelines reflect changes in local property tax laws included in Chapter 8 of the Acts of 2021, An Act Creating A Next-Generation Roadmap for Massachusetts Climate Policy.

This Informational Guideline Release informs local officials of a local option provision allowing the establishment of a special fund, known as the Special Injury Leave Indemnity Fund for the payment of injury leave compensation and medical bills of police officers and firefighters injured on duty, pursuant to G.L. c. 41, § 111F and G.L. c. 41, § 100.

This Informational Guideline Release (IGR) explains to local officials information on assessing property to an owner unknown, including changes made by the Municipal Modernization Act.

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.