Property Assessment and Valuation Publications

Publications are provided to guide local officials in the assessment and classification of property and methods of determining fair cash valuation for tax purposes.

Certification of Real and Personal Property Values and Property Coding and Sales Reporting

• Certification Standards
• Property Type Classification Codes, Non-Arms Length
  Codes and Sales Report Spreadsheet Specifications

Certification Tools and Resources

• Macro Instructions
• LA3 Macros
• Times Adjusting Sale Prices
• In-house Revaluation Cost-Benefit Analysis
• List of Valuation Contractors
• Community Certification Report Instructions
• Community Certification Report

 

Farmlands Chapter 61 and 61A

The Farmland Valuation Advisory Commission (FVAC) annually meets to adopt the range of recommended agricultural, horticultural and forest land use values for the various categories of land classified under Chapter 61 and 61A.

Farmland FAQs

Current Year Farmland Valuations

Tax Administration: Classified Forest, Farm and Recreation Lands

Income and Expense Templates

• 38D Cover Letter
• Income and Expense Instructions
• Schedule A- Apartment Use Property Income Form
• Schedule AF Affordable Housing Use Property Income Formrm
• Schedule B-Commercial and Industrial Use Property Income Form
• Schedule C- Mixed Use Property Income Form
• Annual Income and Expense Summary Report

Electric Generation Facility

IGR17-26 Valuation and Taxation of Electric Generating Facilities   (G.L. c. 59. § 38H(b))

The Corporations Book

Annually the Corporations Subject to Taxation in Massachusetts listing is published on the DLS website.  We publish this list solely on the website.  On our website we have a Corporation Book On-line Search program, a link to the Secretary of State's Corporation Database, and Downloadable Data Files, which can all be found by clicking the link below:

The Corporations Book