The Assessing Department has adopted an electronic filing process for the FY2025 “Form of List”. This request to fill out an online form constitutes the Department’s request for a written return under oath pursuant to Massachusetts General Laws, Chapter 59, Section 29 the completion of the form is required each year of all business, to include individual proprietorships, partnerships, trusts, corporations, limited liability companies and other legal entities. In case of a corporation, which is listed in the Massachusetts Corporations book, published by the Commissioner of Revenue to reflect the status of each business as of January 1 of the taxing year, only business equipment and office machinery used in the conduct of the business is required. Poles, underground conduits, wires and pipes are considered taxable for manufacturers. Businesses not listed in the Massachusetts Corporations book must list all personal property.
Please follow this link Personal Property Form of List (Form 2), Start New Application to be connected to our service provider Just Appraised. Follow the instructions on the entry forms using the account number and PIN number at the top of the letter you received.
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.