2. Massachusetts Department of Revenue Division of Local Services Online Tutorial Introduction (DLS)

3. Tutorial Navigation Rules Click to navigate to previous screen Click to navigate to the next screen To navigate throughout this tutorial, simply follow these instructions: 1. 2. Any text highlighted in red is a hyperlink. Double-click on hyperlink for additional topic information 3. www.mass.gov/dls

4. The Division of Local Services (DLS) exists to help Massachusetts cities and towns achieve fair and equitable property taxation and efficient fiscal management The ongoing objective of the Division is to ensure local financial management capacity through technical assistance, training and oversight The Division of Local Services

5. The Division, headed by Acting Deputy Commissioner Gerard D. Perry, consists of five bureaus These bureaus are --  Accounts  Local Assessment  Property Tax  Municipal Data Management/Technical Assistance  Information Technology Division of Local Services

6. This tutorial is intended to provide a greater understanding of some of the concepts involved in municipal finance in the Commonwealth of Massachusetts Free cash CAMA Property tax levy State owned land Tax levy growth Authentication Schedule A Local Aid Financial Management Reviews MENU Division of Local Services