Guidelines, Opinions, Advisories and FAQs

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 optional preliminary bills issued in the fall and establishes tax bill requirements under that system.

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) 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 for calendar year 2023, there is a 6.5% increase in maximum valuation for parcels qualifying for land of low value foreclosure procedure to a new maximum of $26,417.

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 2024.

This Informational Guideline Release (IGR) describes procedures and forms for reporting tax base growth and adjusting levy limits for FY2024.

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 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) informs local officials about changes made by § 8 of chapter 77 of the Acts of 2023 that distinguished general purpose stabilization funds and special purpose stabilization funds and amended the vote quantum requirement for appropriations from special purpose stabilization funds to a simple majority. It also discusses stabilization fund operations generally.