Annual Personal Property Filing

Annual Personal Property Filing is a state required form notifying the Assessor's Office of all business equipment, furniture, fixtures and sales inventory for each year. The information in the Form of List (Personal Property Form 2) is used by the Board of Assessors to determine the taxable or exempt status of personal property and, if taxable, its fair market value.

The Form of List (Personal Property Form 2) 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. Personal property must be listed on a Form of List filed with the Assessors in the city or town where place of business is located as of January 1. A Form of List is not considered filed unless it is complete. The Assessors may request further information about the personal property in writing and seek cooperation to inspect it if necessary. Forms of List are confidential and therefore are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and Massachusetts Department of Revenue for the purpose of administering the tax laws.

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