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1. What is personal property?

Personal Property is typically classified as movable items not permanently affixed to, or part of the real estate. It is assessed separately from real estate to certain businesses, public utilities, and owners of homes that are not their primary residence.

2. Who must pay this tax?

All business organizations are eligible to pay unless exempt by statute.

3. What is a form of list?

A state required form notifying the Assessor’s office of any and all business equipment, machinery, inventory and furniture and fixtures.

4. Who must file a return?

This form must be filed each year by all business individuals, partnerships, associations, trusts and corporations that own or hold taxable personal property on January 1, except telephone and telegraph companies and owners of pipelines that are required to file a personal property return with the Massachusetts Department of Revenue.

5. When and where must my return be filed?

Forms of list must be filed by March 1 with the Board of Assessors in the city or town where the personal property is situated on January 1. If the property has no location on January 1, it must be listed on a form of list filed with the Assessors in the city or town where you are domiciled (legal residence or place of business). A form of list is not considered filed unless it is complete.

6. Can I get an extension of the filing deadline?

The Board of Assessors may extend the filing deadline if you can show a sufficient reason for not filing on time. The latest date the filing deadline can be extended to is 30 days after the tax bills are mailed for the fiscal year. Requests for an extension must be made in writing to the Assessors.

7. What is the penalty for filing late?

If you do not file a form of list for the fiscal year, the Assessors cannot grant an abatement for overvaluation for that year. If you file late, the Assessors can only grant an abatement if you show a reasonable excuse for the late filing or the tax assessed is more than 150% of the amount that would have been assessed if the list had been timely filed. In that case, only the amount over that percentage can be abated. You can avoid this penalty by filing on time.

8. What is the return used for and who has access to it?

The information in the form of list is used by the Board of Assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the Assessors, in writing, further information about the property as well as be asked to permit them to inspect it. Forms of list are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and the Massachusetts Department of Revenue for purposes of administering the tax laws.

9. When do I file for an abatement for overvaluation?

Your application must be filed with the board of assessors on or before the date the first installment payment of the actual tax bill mailed for the fiscal year is due, unless you are a mortgagee. If so, your application must be filed between September 20 and October 1. Actual tax bills are those issued after the tax rate is set. You must file by the due date of your 3rd quarter actual tax bill. The due date is typically February 1.

10. Who is eligible to file for an abatement?

Anyone who feels overvalued or exempt is eligible to file for an abatement. Also, keep in mind that you are appealing your assessment, not your taxes. Therefore you must pay your taxes pending your appeal.

11. Are there instructions available to assist me in filing an application for abatement?

Yes, the instructions for filing can be found on our Applications & Forms Page

12. Where do I file applications for abatement?

You must file two (2) applications in the Assessor’s Office for each piece of property. One (1) must be filed for the town and one (1) must be filed for the Fire District. Please see the filing instructions found on our Applications & Forms Page

13. Where do I get applications for abatement?

You may request applications be mailed from the Assessor’s Office or you may download them here.

14. Are abatement applications public records?

Individual abatement applications are not available to the public for inspection under the public records law.

However, persons that receive an abatement and the amount granted is public information.

15. Should I provide any data with my application?

You should provide any information that supports your case.

16. Where can I see a list of the personal property tax rolls?

A list of the personal property tax roll is available with the Assessor’s Office.