Guidelines, Opinions, Advisories and FAQs

This Local Finance Opinion (LFO) addresses questions about the municipal finance law and accounting treatment of (1) local option excises on the retail sales of marijuana for adult use and (2) impact fees or other payments under a community host or other agreement with a marijuana establishment or medical marijuana treatment center in connection with its siting and operation in the municipality. It does not address how payments by those establishments or treatment centers are treated for purpose

Local Tax Collection Frequently Asked Questions FAQs property tax billing collector bills motor vehicle excise MVE boat mailing sending content due date errors address inserts payments interest waiver partial dishonored checks electronic refunds delinquent demands taking tax title preliminary taxes certify certification municipal lien certificates tax liens duration expiration termination redemption foreclosure notice decree deed in lieu

October 2018 Website FAQs - motor vehicle excise (MVE)

October 2019 Website FAQs - OPEB - Other Post-Employment Benefits Liability Trust Fund

March 2019 Website FAQs - personal property taxation

Revised October 2020 Website FAQs - organizational exemptions - charitable, religious, veteran and fraternal organizations

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for seniors.

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for seniors, surviving spouses and minor children of a deceased parent.

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for veterans.

The Department of Revenue (DOR) has created this fact sheet, in conjunction with the Massachusetts Association of Assessing Officers (MAAO), to provide general information about local property tax exemptions for religious and charitable organizations.