Division of Local Services (DLS)

The Massachusetts Department of Revenue’s Division of Local Services remains committed to supporting cities and towns during the current declared state of emergency. To streamline incoming communications, we have temporarily suspended telephone services including our DLSLaw attorney hotline and email. We ask all local officials and those working on behalf of municipalities to consult with your local counsel for legal advice.

For urgent municipal finance and regulatory compliance questions, please email us at COVID19DLS@dor.state.ma.us. Before submitting questions, please check the DLS website and review our DLS Alerts notifications as they are our primary means of providing the most up-to-date information. We will make every effort to review and respond in a timely fashion.

DLS will continue to provide updates and information through our DLS Alerts notification system and COVID-19 Resources page. Sign up for alerts by using the Contact Us link at the top of this page.

Contact Us

Division of Local Services Logo


Boston Office (Main)
100 Cambridge Street, 7th Floor, Boston, MA 02114


DLS contact for COVID-19 Municipal Finance Guidance covid19dls@dor.state.ma.us

Who we serve

DLS: Supporting a Commonwealth of Communities

The Division of Local Services is responsible for ensuring fairness and equity in local property taxation, overseeing local accounting and treasury management, interpreting state laws that affect local governance, distributing monthly local aid to cities, towns and school districts, and maintaining a comprehensive municipal finance data warehouse. 

View our Bureaus          View the DLS staff directory