Guidelines, Opinions, Advisories and FAQs

This Bulletin provides initial guidance to local officials regarding changes in local property tax laws included in sections 61, 62, 63, 97 and 98 of Chapter 8 of the Acts of 2021, An Act Creating A Next-Generation Roadmap for Massachusetts Climate Policy, (the Act), signed by Governor Baker on March 26, 2021.

This Bulletin is the first in a series that will provide guidance regarding the accounting treatment of revenues received by cities and towns from the American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2, signed into law on March 11, 2021 by the President of the United States.

This Bulletin provides guidance regarding the accounting treatment of revenues received by cities and towns from the American Rescue Plan Act of 2021 (ARPA).

This Bulletin provides updated preliminary guidance regarding the revenue loss component of the American Rescue Plan Act of 2021 (ARPA).

This Bulletin provides guidance regarding a change in procedure to request permission of the Director of Accounts to make payments in excess of appropriation in the event of certain emergencies.

This Bulletin provides final guidance regarding the revenue loss component of the American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2, signed into law on March 11, 2021 by the President of the United States.

To keep local officials informed of legislative developments, the Division of Local Services periodically publishes a BULLETIN summarizing new laws that affect municipal budgets and local tax assessment, administration and collection. Each issue contains a cumulative summary of session laws enacted to that time and indicates whether the Division has issued any further implementation guidelines. This edition of the LEGISLATIVE BULLETIN includes any legislative changes affecting municipal finance

The Division of Local Services (DLS) has received questions from municipalities about the procedure to fund costs deemed ineligible during the audit performed by the Executive Office for Administration and Finance’s (A&F) Federal Funds Office (FFO) on the use of CvRF-MP funds. Cities and towns that have COVID-19 expenses charged to CvRF-MP that have been deemed ineligible upon audit will not be mandated to raise on the FY2023 Tax Rate Recap (Recap) or otherwise fund such expenses. Please move th

Section 66 of Chapter 42 of the Acts of 2022 allows additional fiscal year 2022 veterans’ COLA payments received by cities, towns and districts to be placed in a special revenue fund and expended without appropriation for their intended purposes.

This bulletin has information on the following items: Coronavirus Relief Fund (CvRF) American Rescue Plan Act (ARPA) stabilization fund dedication revenue estimating revenue local receipts tax rate recap free cash appropriations enterprise fund retained earnings certification balance sheet revenue recognition chapter 90 betterment reserve FEMA borrowing purposes terms borrowing premiums surplus proceeds debt exclusions audit reports court judgments departmental revolving funds emergency expendit