2. Bureau of Municipal Finance Law Kathleen Colleary, Esq., Bureau Chief (BMFL)

3. 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

4. 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

5. 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

6. Assistance to State and Local Officials  Provide customer service  Issue publications and other materials  Train local officials

7. 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

8. Publications and Materials  Informational Guideline Releases (IGRs) with Informational Guideline Releases legal and administrative procedures  Legislative Bulletins about new lawsBulletins  Manuals with detailed operational guidance Manuals  Brochures for local taxpayers Brochures

9. 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

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

11. 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

12. 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

13. 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

14.  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 Authorize 8 of 58 Abatements

15. Review Click here for answer True or False? DOR may abate or waive local taxes or charges upon taxpayer request. false Click here for answer True or False? DOR may authorize local officials to abate any paid tax or charge. false MENU