Notification of Acceptance of Local Option Statutes

Municipalities that have voted to accept certain local option statutes must notify DLS using the forms below.

Municipalities may adopt certain local option statutes that will impact the assessment of local property taxes or account differently for certain funds.  It is important that these notifications be submitted to the Municipal Databank, because they may have an impact on other forms or processes in the DLS Gateway Application.

Notification of Acceptance of Local Options Relating to Property Taxation

These forms must be emailed to the Municipal Databank so they may be added to the DLS Gateway Application.  This is important since certain forms may impact the completion of other forms on Gateway.

• Assessment of New Construction, Chapter 653, §40 of the Acts of 1989
• Blind Persons Property Tax Exemption, Chapter 59, §5, Clause 37A
• Brownfields Tax Agreement, Chapter 59, §59A
• Classified Forest Land Taxed as Open Space, Chapter 61, § 2A
• Classified Farm Land Taxed as Open Space, Chapter 61A, § 4A
• Classified Recreational Land Taxed as Open Space, Chapter 61B, § 2A
• Community Impact Fee - Short Term Rentals
• Community Preservation Fund, Chapter 44B, §§3-7
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41B
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41C
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41C with options
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41C½
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41C½ with options
• Elderly Persons Property Tax Exemption, Chapter 59, § 5, Clause 41D
• Local Excise on Retail Sales of Marijuana, Chapter 64N, § 3
• Meals Tax (Local Option), Chapter 64L, § 2
• Municipal Water Infrastructure Surcharge and Fund, Chapter 40, §39M
• National Guardsmen and Military Reservist Property Tax Exemptions, Chapter 59, § 5, Clause 56
• Optional Additional Property Tax Exemptions, Chapter 59, §5C½
• Quarterly/Semi-Annual Preliminary Tax Payment, Chapter 59, § 57C
• Research & Development Corporations Personal Property Tax Exemption, Chapter 59, § 5, Clause 16(3)(i)
• Room Occupancy (Local Option), Chapter 64G, § 3A
• Senior Citizen Property Tax Work-Off Abatement Program (.docx)
• Seniors Eligible for State Circuit Breaker Tax Credit Property Tax Exemption, Chapter 59, § 5, Clause 57
• Single Member Disregarded LLCs Personal Property Tax Exemption, Chapter 59, § 5, Clause 16(3)(ii)
• Small Property Tax Bills, Chapter 59, § 57A
• Small Personal Property Exemption, Chapter 59, § 5, Clause 54
• Supplemental Assessment of New Construction Rejection/Rescission of Rejection, Chapter 59, § 2D
• Surviving Spouse, Minors of deceased parents, seniors Property Tax Exemptions, Chapter 59, § 5, Clauses 17C, 17C½, 17D, 17E
• Veteran Property Tax Work-Off Abatement Program (.docx)

Municipalities that have voted to grant a residential exemption or a small commercial exemption must send an email to the Municipal Databank at [e-mail] to ensure the proper percentage has been entered into the DLS Gateway application.  Failure to do so may delay the submission of the LA5 Options form and delay the certification of the annual tax rate.

Notification of Acceptance Relating to Local Accounting Practices

• Other Post-Employment Benefits Liability Trust Fund
• Tax Title Collection Revolving Fund, Chapter 60, §15B
• Dedication of Revenue to Stabilization Fund, Chapter 40, § 5B
• PEG Access and Cable Related Special Fund, Chapter §53F¾
• Special Injury Leave Indemnity Fund, Chapter 41 § 111F