Property Taxes and Proposition 2 ½ Training and Resources

Training videos, guidance and information related to property valuation, property taxes and Proposition 2 ½ .

Determining property values

• Assessment Administration: Interactive video | PDF printable handbook This video and PDF explain the data and record keeping requirements involved in property assessment and valuation.
• Assessment of Personal Property: Interactive video | PDF printable handbook
• Assessment Records and Reports (Video)
• Assessment Unit Concepts: Property Definitions (Video)
• Assessments, Abatements and Appeals: Interactive video | PDF printable handbook
• Bureau of Local Assessment Certification Standards and Guidelines (IGR2019-8) (PDF)  This Informational Guideline Release (IGR) provides guidance to local assessors on the minimum standards of assessment performance their proposed property valuations must meet for the Commissioner of Revenue to certify they are assessing at full and fair cash valuation.
• Classifying Land Under Chapters 61/61A/61B: Frequently Asked Questions (PDF)
• Classifying Land Under Chapters 61/61A/61B: Requirements and Tax Benefits (PDF)
• Farmland Valuations Information related to the valuation of farmland classified as agricultural, horticultural or forest land under Chapters 61 and 61A.
• Guidance Concerning the Assessment and Determination of Fair Cash Value of Utility Properties (LFO2019-1) (PDF) This Local Finance Opinion (LFO) provides guidance concerning changes in the law governing the valuation of the personal property assets of utility companies.
• Guidance Concerning the Valuation and Taxation of Electric Generating Facilities (IGR2017-26) (PDF) This Informational Guideline Release (IGR) provides local officials with information about the valuation and taxation of electric generating plants and facilities.
• Guidelines for Omitted and Revised Assessments (IGR2017-10) (PDF) This Informational Guideline Release (IGR) provides guidance to local officials about the requirements and procedures for making omitted and revised assessments.
• Mass Appraisal and Sales Concepts: Interactive video | PDF printable handbook
• Mass Appraisal Webinar: This DLS-hosted webinar provided an overview of mass appraisal, the standardized procedures for collecting data and appraising property to ensure that all properties within a municipality are valued uniformly and equitably. You can view the slides presented during the webinar here.
• Personal Property Frequently Asked Questions (PDF)
• Property Ownership Concepts: The Assessed Owner (Video)
• The Annual Property Tax Roll (Video)

Property classification and its impact on taxation

• LA-3 – Best Practices, Processes and Sales Code Review Presentation (PDF)
• LA-3 – Best Practices, Processes and Sales Code Review Webinar (Video)
• Classifying Land Under Chapters 61/61A/61B: Frequently Asked Questions (PDF)
• Classifying Land Under Chapters 61/61A/61B: Requirements and Tax Benefits (PDF)
• Fiscal Year 2023 Guidelines for Annual Assessment and Allocation of Tax Levy (IGR2022-13) This Informational Guideline Release (IGR) provides information regarding the annual determination of property assessments, classification of property, calculation of the minimum residential factor and allocation of the tax levy among the property classes.
• Property Tax Classification: Classifying Property for Tax Purposes: Interactive video | PDF printable handbook
• Property Type Classification and Sales Verification Codes (PDF) These Guidelines are intended to assist the Board of Assessors in determining the proper classification of property according to its use.

Valuation growth ("new growth")

• Fiscal Year 2022 Guidelines for Determining the Annual Levy Limit Increase for New Growth IGR2021-10), (PDF) This Informational Guideline Release (IGR) provides guidance on identifying and reporting the growth in a community's property tax base that may be used to increase the levy limit, as provided by Proposition 2½.
• New Growth in the Tax Base Under Proposition 2 1/2 (Video)
• Tips for Assessors:  Reporting value growth to DLS
• Tips for Assessors: Using the New Growth Reporting Template (Video)
• What is New Growth? (Video)

Proposition 2 ½ and the levy limit

• A Detailed Look At Proposition 2 ½ for assessors: Interactive video  | PDF printable handbook
• Calculating the Levy Limit (Video)
• Fiscal Year 2022 Guidelines for Determining the Annual Levy Limit Increase for New Growth (IGR2021-10) (PDF) This Informational Guideline Release (IGR) provides guidance on identifying and reporting the growth in a community's property tax base that may be used to increase the levy limit, as provided by Proposition 2½.
• Guidelines: Premiums and Surplus Proceeds for Proposition 2½ Excluded Debt (PDF) This Informational Guideline Release (IGR) explains to local officials the adjustments made to a Proposition 2½ debt exclusion when premiums are received in connection with the sale of the bonds or notes for the excluded borrowing and surplus loan proceeds remain after the purpose of the borrowing is completed.
• How Can a Community Exceed Its Levy Limit or Ceiling? (Video)
• Levy Limits: A Primer on Proposition 2 ½ (PDF)
• Proposition 2 ½ Ballot Questions – Requirement and Procedures (PDF)
• Reports related to Proposition 2 ½
• Residential to CIP Shift Calculator (Excel)
• Submitting Proposition 2 ½ Votes Using DLS Gateway Webinar (Video)
  This video reviews each step of the process, and provides a brief demonstration on how to submit proposition 2 ½ votes using DLS Gateway. You can view the PowerPoint slides here.
• Tax Impact Calculator (databank report)
• What is a Levy Ceiling? (Video)
• What is a Levy Limit? (Video)
• What is a Proposition 2 1/2 Exclusion? (Video)
• What is a Proposition 2 1/2 Override or Underride? (Video)
• What is Excess Levy Capacity? (Video)
• What is New Growth? (Video)
• What is Proposition 2 1/2? (Video)
• What's the Difference Between an Override and an Exclusion? (Video)

Setting the property tax rate

• A Detailed Look at Setting the Tax Rate: Interactive video | PDF printable handbook This video and PDF explain how Massachusetts cities and towns calculate property tax rates based on their property values and budgets.

• Completing the Tax Rate Recap Forms Presentation (PDF) 

• Completing the Tax Rate Recap Forms Webinar (Video)

• Fiscal Year 2022 Guidelines for Annual Assessment and Allocation of Tax Levy (IGR2021-9), (PDF) This Informational Guideline Release (IGR) provides information regarding the annual determination of property assessments, classification of property, calculation of the minimum residential factor and allocation of the tax levy among the property classes.
• Guidelines Related to Overlay and Overlay Surplus (IGR2017-23), (PDF) This Informational Guideline Release (IGR) 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 to ensure compliance with that standard.
• Mining DLS Property Tax Data for Classification Hearings Webinar (Video)
• Property Tax Billing and Billing Schedules (Video) This video provides a walkthrough of the quarterly and semi-annual tax billing processes and highlights some of the integral components to ensuring tax bills are issued timely.
• Reports relating to municipal property tax data and tax rates
• Local Options Report: options adopted by cities and towns that impact property tax
• Residential Exemption Calculator (Databank Report)
• Tax Impact Calculator (Databank Report)
• The Annual Property Tax Roll (Video)
• These shorter videos highlight specific aspects of setting the tax rate:
  • Setting the Tax Rate: Overview
  • Calculating Tax Rates by Completing the Tax Rate Recapitulation (Recap) Form
  • Calculating the Levy Limit

Property Tax Abatements

These modules provide an overview of abatements, assessors’ powers to abate property taxes, and the role of the Appellate Tax Board.

• Appeal Procedures
• Appealing Assessors’ Decisions on Abatements
• Applications to Assessors for Abatement
• Overview and Definitions
• Procedures for Granting or Denying Abatements
• Revised and Omitted Assessments

DLS guidance for issuing property tax bills

• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System (IGR2022-7), (PDF) This Informational Guideline Release (IGR) contains the requirements for issuing tax bills under a semi-annual tax payment system.
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Optional Preliminary Bill (IGR2022-8), (PDF) This Informational Guideline Release (IGR) contains the requirements for issuing tax bills under a semi-annual tax payment system when the city or town opts to issue a preliminary tax bill.
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Annual Preliminary Bill (IGR2022-9), (PDF) This Informational Guideline Release (IGR) contains the requirements for issuing tax bills under a semi-annual tax payment system when the city or town always issues a preliminary tax bill.
• Fiscal Year 2023 Tax Bill Requirements: Quarterly Payment System (IGR2022-6), (PDF) This Informational Guideline Release (IGR) contains the requirements for issuing tax bills under a quarterly tax payment system.
• Local Option For Making Small Property Tax Bills Payable in One Installment (IGR2017-9), (PDF) This Informational Guideline Release (IGR) describes the local option statute cities and towns can adopt to make property tax bills of $100 or less payable in a single installment.
• Splitting (Apportioning) Property Tax Between Multiple Owners (IGR2017-11), (PDF) This Informational Guideline Release (IGR) explains an amendment to the procedure for apportioning outstanding taxes when real estate is divided by a recorded sale, mortgage, partition, transfer or other change in ownership.
• Guidelines for Omitted and Revised Assessments (IGR2017-10), (PDF) This Informational Guideline Release (IGR) provides guidance to local officials about the requirements and procedures for making omitted and revised assessments.

Property Tax Exemptions

• Fiscal Year 2022 Clauses 41, 41B and 41C Exemption Eligibility Determination: Social Security Deduction (IGR2022-5), (PDF) This Informational Guideline Release (IGR) informs assessors of the social security deduction to be used in determining exemption eligibility under Clauses 41, 41B or 41C.
• Fiscal Year 2022 Cost of Living Adjustments to Exemptions (IGR2022-4), (PDF) This Informational Guideline Release (IGR) informs assessors of the cost of living adjustments (COLA) to be used in determining certain exemptions governed by locally adopted options.
• Guidelines, Standards and Procedures: Implementing Property Tax Exemptions Promoting Economic Development (IGR2019-13), (PDF) This Informational Guideline Release (IGR) explains 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.
• Property Tax Exemption for Paraplegic and Blind Veterans Under Clause 22F (IGR2017-19), (PDF)
• Property Tax Exemption for Seniors Under Clause 41C½ (IGR2017-12), (PDF) This Informational Guideline Release (IGR) updates the standards and procedures that apply to the local option Clause 41C½ property tax exemption for seniors.
• Property Tax Exemption for Surviving Spouses of Active Duty Personnel and Veterans Under Clause 22D (IGR2017-18), (PDF)
• Property Tax Exemptions for Organizations: Frequently Asked Questions, (PDF)
• Property Tax Exemptions: Interactive video | PDF printable handbook This video and PDF describe the various property tax exemptions available to certain individuals, organizations and governments.

Personal Property

• Assessment of Personal Property: Interactive video | PDF printable handbook
• Exempt Property and Accounts (Video)
• Individual and Unincorporated Entity Exemptions (Video)
• Personal Property Frequently Asked Questions (FAQs), (PDF)
• Tax Administration of Personal Property (Video)
• Using the Corporations Book to identify corporate entities entitled to exemptions (Video)

Date published:	July 30, 2020
Last updated:	July 12, 2021