Guidelines, Opinions, Advisories and FAQs

Informational guideline releases, local finance opinions & bulletins issued in recent calendar years

Displaying 1 - 10 of 168

TIR 18-10: Annual Update of Real Estate Tax Credit for Certain Person Age 65 and Older   

Massachusetts Department of Revenue

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older

TIR 09-13: Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase   

Massachusetts Department of Revenue

Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase

TIR 04-18: Ferry Service Embarkation Fees   

Massachusetts Department of Revenue

Ferry Service Embarkation Fees

Short-term Rental and Room Occupancy FAQs for Municipal Governments (DLS)   

Division of Local Services

May 2019 Website FAQs - An Act Regulating and Insuring Short-term Rentals room occupancy excise local option community impact fee Cape and Islands Fund

Short-term Rental and Room Occupancy FAQs for Lodging Establishments (DOR)   

Division of Local Services

Administered by the Massachusetts Department of Revenue, this page provides information on room occupancy excise tax and fees charged for stays at a short-term rental or traditional lodging establishment.

Religious and Charitable Organizations  

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet, in conjunction with the Massachusetts Association of Assessing Officers (MAAO), to provide general information about local property tax exemptions for religious and charitable organizations.

Qualifying Veterans, Spouses, Surviving Spouses and Surviving Guardians/Parents  

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for veterans.

Qualifying Surviving Spouses, Minor Children and Elderly Persons  

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for seniors, surviving spouses and minor children of a deceased parent.

Qualifying Senior Citizens  

Division of Local Services

The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for seniors.

Property Tax Exemptions for Organizations FAQs   

Division of Local Services

Revised October 2020 Website FAQs - organizational exemptions - charitable, religious, veteran and fraternal organizations