Guidelines, Opinions, Advisories and FAQs

This IGR explains amended procedures for the individual assignment of tax titles and bulk assignments of uncollected real/personal taxes, and other receivables secured by tax liens. The law grants authority for payment plans which include interest waivers (almost like amnesty) under a bylaw/ordinance. Section III supersedes Sections II-VII of IGR 97-201. Includes revised form (STF 431) Instrument of Assignment of Tax Title (individual assignments under 60:52)

This Informational Guideline Release (IGR) revises and supersedes IGR 2006-101 to provide guidance on the accounting treatment and expenditure of grants from the School Building Authority (MSBA). Explained are new program rules which allow required lump sum reservations of grant monies to be appropriated into the stabilization fund.

This IGR advises of change in the law allowing communities to increase the amount of gross receipts that seniors may have to qualify for tax deferral up to the level of the circuit breaker state income tax credit for single persons who are not heads of households. It also explains standards and procedures relating to senior property tax deferrals. Supersedes IGR 06-201

This IGR updates the motor vehicle excise bill guidelines and bill forms for 2012 legislation that allows collectors to implement voluntary e-billing programs for boat excise bills, subject to the approval of the selectboard or mayor and eliminates the requirement that motor vehicle excise bills state the taxpayer's driver license number. Not year specific. In effect until superseded. SUPERSEDES IGR 2010-209.

This IGR updates the boat excise bill guidelines for 2012 legislation that allows collectors to implement voluntary e-billing programs for boat excise bills, subject to the approval of the selectboard or mayor. Not year specific. In effect until superseded. SUPERSEDES IGR 2010-210.

This IGR explains recent amendments made by the 2014 Veterans' Allowances, Labor, Outreach and Recognition Act (VALOR II) and effective beginning in FY2016 that impact the codify the "optional additional" exemption in the general laws and update its provisions to include all current personal exemptions. Supersedes IGR 86-216 and IGR 89-207.

This IGR explains 2014 amendments to motor vehicle excise exemptions for certain individuals that beginning in excise calendar year 2015 extend the exemption to the excise assessed on vehicles they lease. Supersedes IGRs 86-209 and 83-206 in part, Bulletin 2006-15B in part, the 2005 Motor Vehicle Excise Manual in part.

This Informational Guideline Release (IGR) explains a local acceptance statute that lets cities and towns adopt one or more revolving funds for costs, charges, and fees to be used by the tax collector, treasurer or treasurer-collector to pay out-of-pocket expenses, without appropriation, related to tax takings, redemptions and foreclosures of tax titles.

This Informational Guideline Release (IGR) explains to local officials the procedures and requirements for establishing a special revenue fund with a dedicated surcharge on real estate taxes that may be appropriated and spent on maintenance, improvements and investments to municipal drinking, wastewater and stormwater infrastructure assets