Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) informs local officials about a new statute, G.L. c. 44, § 53G½, which was added by the 2016 Municipal Modernization Act to let cities and towns establish special Performance Surety Deposit Revolving Funds for cash or other financial surety they require to secure satisfactory performance of obligations under a municipal contract or as a condition of the issuance of a municipal license, permit, approval or authorization. The IGR also describes the local

This Informational Guideline Release (IGR) informs local assessors and other local officials about recent legislation that amends eligibility requirements for the full property tax exemption provided surviving spouses of certain military personnel and veterans under G.L. c. 59, § 5, Clause 22D. This change is effective for FY2018 exemptions. The guideline also explains the standards and procedures that apply to this exemption generally. Supersedes Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) informs local assessors and other officials about recent legislation that expands eligibility for the full property tax exemption for paraplegic veterans under G.L. c. 59, § 5, Clause 22F to include veterans who have a 100% disability rating due to service-connected blindness. This change is effective for FY2018. The guideline also explains the standards and procedures that apply to this exemption generally. Supersedes IGR 2015-208 and Inconsistent Prio

This Informational Guideline Release (IGR) informs local officials about a change made by an outside section of the Fiscal Year 2018 State Budget that allows the overlay account to be charged for required interest paid on abatement refunds. It also generally explains the statutory standard for maintaining an adequate overlay and the actions the Commissioner of Revenue may take when approving a tax rate or determining available funds (free cash) to ensure compliance with that standard. Supersedes

This Informational Guideline Release (IGR) informs local officials about changes made by the Municipal Modernization Act in the Other Post-employment Benefits (OPEB) Trust Fund. The IGR also explains the finance provisions of the fund, including the procedure required to create a fund.

These guidelines explain the implementation of property tax exemptions available under the Economic Development Incentive Program (EDIP) and parallel programs to promote affordable housing in urban centers, manufacturing workforce development and construction of middle income housing. They also explain the standards and procedures that apply to these property tax exemptions.

This Informational Guideline Release (IGR) explains to local officials the procedures and requirements for establishing a special fund that may be appropriated and spent for certain open space, recreational, historic resource and affordable housing purposes.

This IGR explains the requirements, procedures and treatment of lease purchase financing agreements under G.L. c. 44, § 21C, which section was added to the general laws by the Municipal Modernization Act, St. 2016, c. 218.

Under G.L. 58, § 8, the Commissioner of Revenue may authorize local assessors or other assessing officers to abate local taxes or charges in cases where they do not otherwise have authority to do so. This Informational Guideline Release explains the requirements and procedures for seeking abatement authority from the Commissioner. Supersedes IGR 92-206.

These guidelines provide guidance to local officials on the assessment and collection procedures regarding betterments and special assessments and supersede the guidelines issued in the April 2001 Betterments and Special Assessments Procedures Manual.