Guidelines, Opinions, Advisories and FAQs

This Bulletin explains a change in the procedure for transferring to the taxes in litigation account outstanding taxes that are the subject of a recorded statement to continue the lien. This change was made by the Municipal Modernization Act. Supersedes Inconsistent Prior Written Statements.

This Bulletin explains changes made by the Municipal Modernization Act in the statutes that govern the imposition and waiver of penalties for dishonored payments made for payment of local taxes, fees and charges that include adding payments made by electronic transfers as well as checks and having appeals for a waiver of a penalty decided by the local official that imposed the penalty, not the Commissioner of Revenue. Supersedes IGR 1980-210, IGR 1990-203 and Inconsistent Prior Written Statement

This Bulletin provides revised application forms approved by the Commissioner of Revenue under G.L. c. 58, § 3. These forms have been revised to reflect changes in eligibility under two veteran exemptions, Clause 22D and Clause 22E, which are explained in Informational Guideline Releases 17-18 and 17-19. These changes are effective as of July 1, 2017 for Fiscal Year 2018 exemptions. It also explains changes to the taxpayer guide for veteran exemptions. Supersedes Bulletin 2016-06B for personal e

This Bulletin provides information about the procedures for implementing the local option excise on retail sales of marijuana for adult use. The Department of Revenue (DOR) collects the local excises in addition to the state taxes on these sales and distributes the collections on a quarterly schedule. The Bulletin explains the procedure for notifying the DOR of a community's acceptance or revocation of the excise and amendment of the excise rate.

This Bulletin explains changes in the reporting and submission of balance sheets to the Bureau of Accounts by cities, towns and districts for free cash certification and regional school districts for excess and deficiency certification. Beginning with the submission of FY 2018 balance sheets, cities, towns, districts and regional school districts seeking free cash or excess and deficiency certification must use the Excel standardized balance sheet template in Gateway online.

This Bulletin addresses the following subjects: treatment of host agreement funds received from marijuana establishments and medical marijuana treatment centers; treatment of revenues from local option excise on retail sales of marijuana; the addition of short-term rental occupancies to the room occupancy excise and other changes resulting from St. 2018, c. 337; special accounting treatment for FEMA reimbursements; June 30, 2019 balance sheets and revenue recognition; the Community Preservation

This Bulletin provides local officials with target dates for the submission of accurate and complete key data to the Division of Local Services (DLS) for timely five year certification and tax rate setting beginning in Fiscal Year 2020.

This Bulletin explains the issuance and use of optional electronic forms of list (personal property returns) for electric and gas companies filing with local assessors. To give companies time to comply with the new electronic format, the new forms (STF 2-504-G and STF 2-504-E) are optional for FY 2021, but will be required in FY 2022. Companies not using the applicable optional form in 2021 will be required to file the STF 2 in FY 2021.

This Bulletin provides guidance to local officials on emergency expenditures related to COVID-19 under G.L. c. 44, § 31. The provisions of G.L. c. 44, § 31 apply to cities, towns and special purpose districts as defined under G.L. c. 44, § 1. This Bulletin also provides guidance on emergency borrowing under G.L. c. 44, § 8(9).

This Bulletin addresses several issues that cities, towns, regional school and other districts should consider for FY2021 revenue and expenditure budgeting and other related matters.