Division of Local Services (DLS)

DLS promotes sound municipal finance management practices and supports local officials by providing guidance, training and oversight.

Our response to COVID-19

The Massachusetts Department of Revenue’s Division of Local Services remains committed to supporting cities and towns during the current declared state of emergency. Questions concerning the municipal response to COVID-19 can be sent to COVID19DLS@dor.state.ma.us.

To streamline incoming communications, we have temporarily suspended telephone services including our DLSLaw phone line. General municipal tax and finance law questions not related to COVID-19 can be emailed to DLSLaw@dor.state.ma.us.

The federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) includes funds for Massachusetts governments to use to pay costs incurred in responding to the COVID-19 outbreak. The Executive Office for Administration and Finance (“A&F”) has established an expendable trust to hold the federal funds and is authorized to spend from that trust on the basis of the federal law. Please visit our COVID-19 Resources and Guidance for Municipal Officials page for more information.

DLS will continue to provide updates and information through our DLS Alerts notification system and COVID-19 Resources page. Sign up for alerts on our DLS Mailing List Subscription page.

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

100 Cambridge Street, 7th Floor, Boston, MA 02114

Recent news & announcements from Division of Local Services


2020 Municipal Law Seminar Goes Virtual 

10/15/2020 Division of Local Services

Bureau of Municipal Finance Law is pleased to present our annual “What’s New” in recent legislation and court decisions in a virtual format.


FY2021 Telephone and Pipeline company values released 

6/12/2020 Division of Local Services

Pursuant to M.G.L. Chapter 59, Sections 38A and 39, Fiscal 2021 Telephone and Pipeline company valuations and new growth values have been released by the Commissioner of Revenue.