Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) informs local officials of the annual waivers to education reform spending requirements and minimum required local contributions available under G.L. c. 70A, § 6A and the criteria for qualifying for them. It also advises that a Bulletin will be issued annually with application instructions and the amount a community's municipal revenue growth factor must exceed to be eligible for a municipal revenue growth factor waiver that year.

This Informational Guideline Release (IGR) updates guidelines explaining the eligibility and operation of the small commercial exemption that local officials may grant as part of their annual property tax classification decisions. Section F of the guidelines has been revised to reflect a change made by the recent Municipal Modernization Act regarding the due date for applications for small commercial exemptions. Supersedes IGR 2000-403 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) advises of a change made by the recent Municipal Modernization Act regarding the local option allowing collectors to issue a single property tax bill when the total due is $100 or less. Supersedes IGR 1985-204, IGR 1988-205 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains the requirements and procedures for making omitted and revised property tax assessments, including the annual report submitted through Gateway On-line to the Bureau of Local Assessment. Supersedes IGR 1990-215 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains the procedure for apportioning outstanding taxes when real estate is divided by a recorded sale, mortgage, partition, transfer or other change in ownership, including a change in the time an owner may appeal the apportionment to the assessors. Supersedes IGR 1992-207 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) updates the standards and procedures that apply to the local option Clause 41C 1/2 exemption for seniors, which is based on reduction of assessed valuation, no asset limit, and a gross receipts limit tied to circuit breaker state income tax credit. It advises of recent amendment under the Municipal Modernization Act that changes the application deadline for a Clause 41C½ exemptions. Supersedes IGR 2015-209 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains amendments to G.L. c. 44, § 33B, which governs appropriation transfers in cities and towns, by the 2016 Municipal Modernization Act. The amendments eliminate the limits on the types and amounts of appropriation transfers that can be made under the alternative transfer procedure from May 1 to July 15. Supersedes IGR 2006-209 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) explains changes made by the Municipal Modernization Act that expand the boards, commissions, committees and officials that may deposit any fees they impose on applicants in order to offset any professional assistance obtained to review the applications into a special project revolving fund and spend them without appropriation to pay the consultants i. Unspent balance returned to applicant after review. Supersedes IGR 2003-208 and Inconsistent Prior Wri

This Informational Guideline Release (IGR) explains changes made by the Municipal Modernization Act that expand the boards, commissions, committees and officials that may deposit any fees they impose on applicants in order to offset any professional assistance obtained to review the applications into a special project revolving fund and spend them without appropriation to pay the consultants i. Unspent balance returned to applicant after review. Supersedes IGR 2003-208 and Inconsistent Prior Wri

This Informational Guideline Release (IGR) explains changes made by the Municipal Modernization Act that allows cities and towns to establish revolving funds for monies derived from the leasing or rental of a municipal building or property not under the control of the school committee. Rental or lease payments for surplus school buildings or space within schools in use are already deposited into a revolving fund for maintenance of the leased premises. Supersedes IGR 1991-201 and Inconsistent Pri