Local Options Relating to Property Taxation, CPA, Meals and Room Occupancy

Data relating to locally adopted legislation relating to property taxes assessed by community's.

Municipalities may adopt certain local option statutes that will impact the assessment of local property taxes.  It is important that these notifications be submitted to the Municipal Databank, because they may have an impact on other forms or processes in the DLS Gateway Application.  Municipalities that have adopted one or more of these local options appear in this report.

Report of Local Options Relating to Property Taxes

Senior Circuit Breaker Credit Usage Report by Community

Local Option Meals and Recreational Marijuana Information

This section provides a report detailing communities that have adopted this local option tax or excise for room occupancy, meals and recreational marijuana.  It also shows potential revenues by community if they adopted the local option meals tax, and the actual distribution of local option room occupancy, meals and coming soon local option excises on the sale of recreational marijuana by community.

Additional Resources for

Local Option Room Occupancy and Short-term Rental Excises

Included in the changes to the room occupancy excise (Chapter 64G), is a new local option fee and an additional excise in communities that are members of the Cape Cod and Islands Water Protection fund. 

Communities can vote to adopt up to a 3% additional local option community impact fee on short-term rentals.  For additional information on the community impact fee, please review the FAQ documents below.  A list of communities that have adopted the local option room occupancy tax or community impact fee can be found in the report below.

The Cape Cod and Islands Water Protection fund is funded in part by an additional 2.75% excise on all occupancies subject to the room occupancy excise, in communities that are members of the fund.  Currently all communities in Barnstable County (Barnstable, Bourne, Brewster, Chatham, Dennis, Eastham, Falmouth, Harwich, Mashpee, Orleans, Provincetown, Sandwich, Truro, Wellfleet and Yarmouth) are members of the fund.  In addition, the following communities in Dukes and Nantucket Counties can vote to join: Chilmark, Edgartown, Aquinnah, Gosnold, Nantucket, Oak Bluffs, Tisbury and West Tisbury.  The report below will be update soon to reflect the communities in the Cape Cod and Islands Water Protection fund.  More information on the fund can be found in the resources below.

Local Adoption Room Occupancy and Community Impact Fee

DOR FAQs Short-Term Rentals

DLS FAQs Short-Term Rentals

DOR Proposed Regulation

Community Preservation Act (CPA)

The Community Preservation Act (CPA) is a smart growth tool that helps communities preserve open space and historic sites, create affordable housing, and develop outdoor recreational facilities. CPA also helps strengthen the state and local economies by expanding housing opportunities and construction jobs for the Commonwealth's workforce, and by supporting the tourism industry through preservation of the Commonwealth’s historic and natural resources.

More information on the Community Preservation Act (CPA)

 

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