Bureau of Municipal Finance Law

Kathleen Colleary, Esq., Bureau Chief

(BMFL)

Training Objectives

To understand the functions and responsibilities ofthe Bureau of Municipal Finance Law

To recognize the customer service provided by theBureau of Municipal Finance Law

To learn about the 8 of 58 abatement authorityadministered by the bureau

Major Bureau Functions

Serve as legal counsel to the Division of LocalServices

Provide legal and technical assistance to state and local officials on municipal finance andtaxation issues

Perform statutory duties of Commissioner ofRevenue related to property tax administration and collection

DLS Legal Bureau

Provide legal support to DLS executive andoperational bureaus and other DOR divisions

Develop DLS legislative proposals andreview other proposed legislation

Prepare recommendations on enactedlegislation for Governor

Maintain data base of DLS legal opinions

Assistance to State and Local Officials

Provide customer service

Issue publications and other materials

Train local officials

Customer Service

Provide informal legal and technical advice tostate and local officials by telephone, FAX ande-mail

Issue written legal opinions upon request

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

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

Training Programs for Local Officials

Review

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BMFL is the ? Bureau for DLS.

legal

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BMFL publishes ? on municipal finance and taxationlegal and administrative procedures.

Informational Guideline Releases (IGRs)

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

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

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 taxpayer’s behalf

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. 5

8 S

ec. 8

Authorize 8 of 58 Abatements

Review

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True or False? DOR may abate or waive local taxesor charges upon taxpayer request.

false

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True or False? DOR may authorize local officials toabate any paid tax or charge.

false MENU