Cherry Sheets, State-owned Land, Payments & Municipal Revenue Growth Factors (MRGF)

Estimated state aid to be received and assessments due by community, or by year and program.

The Commissioner of Revenue, through the Bureau of Local Assessment (BLA) of the Division of Local Services, determines the fair cash value of certain tax-exempt state owned land (SOL) to be used to determine the Cherry Sheet Payment in Lieu of Tax (PILOT) distributed to the city or town each year. Criteria for reimbursement under the SOL PILOT program generally depends upon three factors: taxable status at the time of state acquisition, land use, and the particular state agency owning or “holding” the land G.L. c. 58, § 13-17. All state-owned lands are being used for public purposes and as such are exempt from local taxation.

 

Three helpful reports to be used to identify payments processed by the Municipal Databank

• monthly local aid distributions
• local options meals and room occupancy taxes
• Urban Redevelopment distributions and projects
• sewer rate relief reimbursement

Cherry Sheet Payment schedule

Additional Resources below will provide information on the Community Preservation Act and Property Tax Reimbursements.

MRGF files will provide a descriptive calculation of a city or town's MRGF, which is a key component of the Chapter 70 education aid formula.