Massachusetts DOR Publishes Guide on Property Tax Base Growth Reporting

The Massachusetts Department of Revenue (DOR) published an Informational Guideline Release providing guidance for Assessors to identify and report the property tax base growth that may increase the FY2027 levy limit. The document specifies the types of properties that qualify as tax base growth, how to determine the allowable value increases, the applicable time periods, reporting requirements, and procedures for certifying tax base growth. [Mass. Dep’t of Revenue, IGR No. 26-9, 04/01/26]

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