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. 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.