Important Information regarding Personal Property:
The assessment date for Personal Property is as if the property were there as of January 1st of each year. If you close your business during the course of the year you are still responsible for that tax bill. Also, please contact the Town Clerk at the Town Hall to file for a statement of discontinuance.
Personal Property is generally those items not permanently affixed to real estate. Personal property is movable and can be removed without serious damage either to the real estate or to the item being removed. The categories of taxable personal property are:
1. The most common type of personal property is business furniture, fixtures, and equipment.
2. Household furnishings, in property other than the principal residence, typically a vacation or summer home or rental property.
3. Farm Animals
4. Machiney, poles, wires and underground conduits for public utilities
Each year taxpayers are required to return a form of list (State Tax Form2) to the Assessors by March 1st. The Form of List details taxable property and is required by the Massachusetts Statute
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