offered by

Frequently Asked Questions (DLS)

FAQs regarding the municipal modernization act, motor vehicle excise, personal property, chapter lands and local tax collections.


Frequently asked questions (FAQs) published by the Division of Local Services (DLS) within the Department of Revenue provide general information about Massachusetts municipal tax and finance laws and DLS policies and procedures in effect when published. They do not answer all questions or address complex issues about their topics. FAQs are not public written statements of the Department. They are informational only as described in 830 CMR 62C.3.1(10)(c), and do not supersede, alter or otherwise change any Massachusetts General Law, Department public written statement or other source of law.


Click on the additional resource below, it will open an Adobe PDF document, which can be printed out.  In some cases this PDF may appear at the bottom of your screen.

Additional Resources for FAQs

Local Option Reports Relating to Property Taxation and Other Taxes

The Municipal Databank has reports showing local options adopted by communities relating to property taxes, and other local option taxes:

  • residential exemption
  • assessment on new construction
  • supplemental tax assessment
  • small commercial exemption
  • open space discount
  • personal property exemption amount
  • brownfields
  • chapter lands

Click here to display the report.

  • for local option taxes/excise on room occupancy, meals and recreational adult use marijuana, click here
  • senior circuit breaker credit usage report, click here