This Informational Guideline Release (IGR) explains the procedures for the quarterly tax billing and payment system and establishes tax bill requirements under that system.
This Informational Guideline Release (IGR) explains the regular semi-annual payment system and schedule and establishes tax bill requirements under that system.
This Local Finance Opinion (LFO) addresses questions relating to the municipal finance and accounting treatment of moneys distributed to a city, town or district from the Commonwealth Transportation Infrastructure Fund. (Uber and Lyft receipts)
This LFO examines changes in the law governing the valuation of the personal property assets of utility companies and the resulting change in guidance from the Bureau of Local Assessment (BLA) on the appropriate method of valuation for purposes of local property tax assessment.
This LFO explains the statutory rules regarding the deadline for filing abatements of property tax with the local board of assessors. While there is a statutory postmark rule regarding the mailing of abatement applications to local assessors through the United States post office, there is no "postmark rule" regarding delivery to local assessors by private delivery service.
This Local Finance Opinion (LFO) examines exemption eligibility for electric generating systems when situated on property owned by a governmental entity.
This Local Finance Opinion (LFO) addresses questions relating to the municipal finance and accounting treatment of moneys distributed to a city, town or district from the Commonwealth Transportation Infrastructure Fund. (Uber and Lyft receipts)
This Local Finance Opinion (LFO) addresses questions relating to (1) the accounting treatment of money received by a city, town or district under an insurance policy or as restitution for damage to its property and (2) the availability of the money for expenditure.
