Property Tax Bureau

1
Bureau of Municipal Finance Law
(BMFL)

• Kathleen Colleary, Esq.,
• Bureau Chief

2
Training Objectives
To understand the functions and responsibilities
of the Bureau of Municipal Finance Law
To recognize the customer service provided by
the Bureau of Municipal Finance Law
To learn about the 8 of 58 abatement
authority administered by the bureau

3
Major Bureau Functions
Serve as legal counsel to the Division of
Local Services
Provide legal and technical assistance to state
and local officials on municipal finance
and taxation issues
Perform statutory duties of Commissioner
of Revenue related to property tax administration
and collection
4
DLS Legal Bureau
Provide legal support to DLS executive
and operational bureaus and other DOR divisions
Develop DLS legislative proposals and review
other proposed legislation
Prepare recommendations on enacted legislation
for Governor
Maintain data base of DLS legal opinions
5
Assistance to State and Local Officials

• Provide customer service

• Issue publications and other materials

• Train local officials

6
Customer Service
Provide informal legal and technical advice
to state and local officials by telephone, FAX
and e-mail
Issue written legal opinions upon request
7
Publications and Materials

• Informational Guideline Releases (IGRs) with
• legal and administrative procedures

• Legislative Bulletins about new laws

• Manuals with detailed operational guidance

• Brochures for local taxpayers

8
Training Programs for Local Officials
Develop educational programs and materials, and
serve as instructors for DLS and municipal
association offered seminars

• Municipal Law Seminar

• Assessors Course

• New Officials Finance Forum

• Municipal finance officers schools
• and conferences

9
Review
BMFL is the ? Bureau for DLS.
legal
BMFL publishes ? on municipal finance and
taxation legal and administrative procedures.
Informational Guideline Releases (IGRs)
10
Statutory Duties

• Approve requests from local officials to abate
• taxes and charges

• Approve land of low value foreclosures

• Promulgate local tax administration and
  collection
• forms

11
Authorize 8 of 58 abatements

• DOR may authorize a local board or officer
  without legal power to abate local tax or charge
  to do so under M.G.L. Chapter 58 8

• Administrative procedure designed to allow local
  
• officials to write off uncollectible taxes and
• charges or to remedy inequitable situations

12
Authorize 8 of 58 Abatements

• Only local board or officer that assessed the tax
  or charge may request authority and exercise it
  if approved

• DOR may not act on individual taxpayer
• requests to abate or waive locally assessed
  
• taxes, interest and charges or direct local
• officials to do so on taxpayers behalf

13
Authorize 8 of 58 Abatements

• Tax or charge must generally be unpaid
• Tax or charge if paid cannot be older than three
  years and must be due to clerical error
• Extraordinary or mitigating reason must have
  prevented taxpayer from using regular abatement
  procedure

Ch. 58 Sec. 8
14
Review
True or False? DOR may abate or waive local
taxes or charges upon taxpayer request.
false
True or False? DOR may authorize local officials
to abate any paid tax or charge.
false
MENU