Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) provides assessors, local officials and energy system owners with information about property tax exemptions for solar powered systems, wind powered systems, fuel cell powered systems and energy storage systems, including under a negotiated tax agreement.

This Informational Guideline Release (IGR) explains to local officials the adjustments made to a Proposition 2½ debt exclusion when premiums are received in connection with the sale of the bonds or notes for the excluded borrowing and when surplus loan proceeds remain after the project or purpose of the borrowing is completed.

This Informational Guideline Release explains procedures for auditing personal property tax returns (also referred to as “true lists” or “forms of lists”) for the purpose of verifying that a complete and accurate accounting of personal property subject to tax has been made. Procedures for making omitted and revised assessments resulting from audits are also explained.

This Informational Guideline Release (IGR) provides boards of assessors and other city and town officials with information on entering into intermunicipal agreements to share assessing functions through common boards and administrative staff.

This Informational Guideline Release (IGR) provides combined guidelines for annual determination of property assessments for certification and interim years, classification of property according to usage class, calculation of the minimum residential factor and allocation of the tax levy among the property classes for Fiscal Year 2023.

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

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) establishes the minimum qualification standards assessors must meet to qualify to perform the duties of their office.

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) informs city, town and district treasurers and other officials about borrowing purposes and debt issuance procedures, including changes made by the Municipal Modernization Act and by An Act Relative to Immediate COVID-19 Recovery Needs.