An Overview of DOR

Massachusetts Depaftment of Revenue Division of LocalServrces
Bal, Commissioner Roberl G. Nunes, Deputy
The Division of Local Servrces
An Overview of DOR
Prepared by Gerard D. Perry,
Director of Accounts
August
201 0
Departrnent of Revenue
Division of Local Services
(DLS)
(617) 626-2300
The Division of Local Services (DLS) exists to help
municipalities achieve fair and equitable property
taxation and efficient fiscal management. DLS's
objectives include local financial management
through technical assistance and training. DLS
assists communities in setting tax rates, provides
financial management reviews, certifies property
values, distributes localaid, renders legal opinions
and maintains the online municipal databank.
Executive
Robert G. Nunes, Deputy Commissioner and
Director of Municipal Affairs
citva ndtown@ dor. state. m a. u s
Manages the day to day operations of DLS;
coordinates the Governor's Municipal Cabinet;
publishes City & Town newsletter; works with local
officials in enhancing the partnership between state
and local government and provides municipal
finance training opportunities throughout the year.
DLS is comprised of five Bureaus:
Bureau of Accounts (BOA)
Gerard D. Perry, Director of Accounts
p e rryo@ dor. state. m a. u s
BOA is responsible for approving tax rates;
certifying free cash; reviewing Schedule A's;
overseeing debt issues and reviewing audits and
balance sheets. BOA assists financialofficials with
state regulations and requirements, conducts
budget workshops, and certifies compliance with
Proposition 2%.
Bureau of LocalAssessment (BLA)
Marilyn Browne, Bureau Chief
bl ad ata@ dor. state. m a. u s
BLA is responsible for certifying property values;
determining the value of state owned land, farmland
as well as telephone, telegraphs and pipelines;
conducting the Equalized Valuation study used in
the distribution of local aid; and approving tax levy
growth. BLA is also responsible for the regulation,
oversight, training and assistance in the areas of
real and personal property valuations and
classification.
Bureau of Municipal Finance Law (BMFL)
Kathleen Colleary, Bureau Chief
d I sl aw@ d or. st ate. m a. u s
BMFL is responsible for answering legal questions
regarding municipal finance and taxation; providing
advice and assistance within DLS; reviewing and
approving interpretations of the law and policy;
issuing Informational Guideline Releases (lGRs);
providing training seminars on developments in
Municipal Law; and issuing Legislative Bulletins
outlining recent legislation affecting property
taxation and municipal finance.
lnformation Technology (lT)
David L. Davies, Director
d I sw e b c o
nt acts@ d I s. state. m a. u s
lT manages development and maintenance of
DLS's internal and on-line applications, especially
those concerned with processing and tracking local
government submissions for regulatory review. lT
coordinates DLS's website content; provides
support, training and management assistance to the
Community Software Consortium and its suite of
local finance applications; and offers technology
consulting assistance to local government.
Municipal Data ManagemenU
Technical Assistance Bureau (MDM/TAB)
Rick Kingsley, Bureau Chief
Municipal Databank
d atab an k@ d or. state. m a. u s
F i n a nci al M an age m enf Assisfance
d or. st ate. m a. u s
MDMffAB is responsible for developing and
tacontact@
maintaining the Municipal Data Bank; coordinating
the preparation and dissemination of Cherry Sheet
state aid estimates and the distribution of quarterly
local aid; and updating the comprehensive financial
spreadsheets on m u nicipal reven ues, expenditu res
and demographic data found on the division's
website. The technical assistance section
coordinates the division's on site financial
management assistance program. Through this
program, the section provides free consulting to
cities and towns in the form of written reports
assessing overall financial management or
addressing a more specialized topic. Best practices
in municipal financial management assistance and
other resources are posted to the financial
management assistance area of our website.
MUNICIPAL AFFAIRS
COORDINATING CABINET
The Municipal Affairs Coordinating Cabinet was
established by Governor Deval L. Patrick's
Executive Order #480 on February 13, 2007. The
cabinet members include Lieutenant Governor
Timothy Murray; Robert G. Nunes, Deputy
Commissioner of the Division of Local Services and
Director of Municipal Affairs; the State Purchasing
Agent; Chief lnformation Officer; Commissioner of
Capital Asset Management and Maintenance
(DCAM), Executive Director of the Group lnsurance
Commission (GlC); the Chief Human Resources
Officer; and Chairman of the CivilService
Commission. The new cabinet seeks to provide
guidance, advice and programs for the state's 35'1
cities and towns to operate more efficiently and
effectively in such areas as technology,
procurement, construction, and employee benefits.
The Municipal Cabinet will also analyze and
implement recommendations coming from the Local
Government Advisory Commission (LGAC) and the
governor; coordinate the implementation of
municipal impact statements on legislation and
executive orders; and analyze home rule legislation
provisions to see if they should be applied broadly to
all cities and towns.
For additional information regarding the Municipal
Cabinet, please e-mail: [email protected]. ma.us.
ONLINE SERVICES
DLS Gateway
The DLS Gateway provides Municipal Officials a
new way to exchange information with DLS. DLS
Gateway allows users to submit, correct and report
financial information sent to DLS. The current online
services are available: Tax Rate; Schedule A; LA3,
Combined Balance Sheet; Snow and lce Data
Sheet; Community Preservation Act Form; CP1 and
CP2; Statement of lndebtedness; Quarterly Cash
Report; Outstanding Receivables; Cash
Reconciliation and Year End Balance Sheet
Checklist. ln its first year of general use, 87 percent
of communities used DLS Gateway to set their
FY09 tax rates and 69 percent used it submit FY08
Schedule A's.
Corporations Book
Annually the Massachusetts Domestic and Foreign
Corporations Subject to an Excise listing is
published on the DLS' Internet website. We publish
this list solely on the lnternet.
Local Officials Directory
This online directory is a joint effort of the Division
of Local Services (DLS) and city & town clerks to
provide a regularly maintained resource for
addresses and contact information for officials in
Massachusetts'351 cities and towns. City and town
clerks have the authority to add/update/delete
officials in their respective communities.
Citv and Town
City and Town is a publication issued by the Division
of Local Services that addresses matters of interest
to localofficials. The publication is issued 10
times a year. lt is available on line as well as
electronically via e-mail. Each issue, readers can
find Best Practices as submitted by municipalities;
articles on legal issues as well as municipal finance,
and a commentary written by the Deputy
Commissioner and Director of Municipal Affairs. lf
you are interested in subscribing to this publication
please visit our website at www.mass.qov/dls. Best
practices ideas can be e-mailed to
citva
n
dtow n @
do
r. state. m a.
u
s.
Financial Forecasting Tool
This Excel spreadsheet-based toolwill help you
develop a financial forecast for your city or town
in
preparation of your annual budget as well as long
term planning. lt allows you to view historical
revenue and expenditure data specific to your
community and assists you in predicting future
needs and available resources. This tool is available
for downloading on our website, www.mass.qov/dls,
under Municipal Data and Financial Management,
then Financial Management Assistance.
To subscribe to our e-mail alerts including IGR's,
Bulletins, City & Town. Cherry Sheets and Other
I nformational Mailings:
www. dor. s !a!e.m!l. uslap ps/feed back/d ls/iistserv/asp
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DEPARTMENT OF REVENUE
DIVISION OF LOCAL SERVICES
Alan LeB ovid ge,.Commi s s ione r
Robert G. Nunes, Deput-v Comntissiongr
MUr',llGf
PAL BUILETIN NO.36
LAWS RELATING TO
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