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

• Annually the Commissioner of Revenue must provide cherry sheet estimates, which are the best estimate of the amount of state aid and assessments.  Boards of assessors are required to use these estimates in determining their local budgets.
• Monthly local aid payments, CPA state match, smart growth school cost reimbursement and property tax exemption reimbursements.
• Municipal revenue growth factors (MRGFs) are a component used by the Department of Elementary and Secondary Education in determining the annual allocation of the Chapter 70 aid cherry sheet program.

Cherry Sheet Estimates

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

Reimbursable State-owned Land Data

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.

 

Monthly local aid and other payments managed by the Division of Local Services

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
• sewer rate relief reimbursement

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

Municipal Revenue Growth Factors (MRGFs)

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.