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Informational Guideline Release (IGR) No

Informational Guideline Release (IGR) No 2025

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The document is an Informational Guideline Release (IGR) from the Massachusetts Department of Revenue, detailing changes to property tax deferral laws for seniors. It outlines eligibility criteria, application procedures, and the process for municipalities to increase gross receipts limits for seniors seeking tax deferrals. The guidelines also explain the deferral process, including interest rates, collection procedures, and the implications for surviving spouses. This update supersedes previous guidelines and aims to assist local officials in implementing equitable property taxation.

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