Personal Property, property that is not real estate, is taxable in the Commonwealth of Massachusetts unless it is explicitly exempted. In general, property that is used in the conduct of business or trade, furnishings in a second home or rental apartment and motor vehicles that are not registered is all taxable Personal Property.
Personal Property must be declared annually by filing a personal property declaration known as a "Form of List” by March 1st of each year.
The Assessors’ Office has prepared a document entitled Questions and Answers about the Assessment and Taxation of Personal Property in Massachusetts to explain this tax and help taxpayers understand their legal obligations. Contact the Assessors’ Office with questions or concerns.