Personal Property Taxes

Definition of Personal Property
Personal Property is all tangible property other than real property including but not limited to:
  • Business equipment
  • Office machinery, inventory, furniture, and fixtures not located at the owner’s domicile on January 1
In general all tangible personal property situated in Massachusetts and all tangible personal property owned by Massachusetts domiciliaries is taxable unless expressly exempt. There are many exemptions, which are usually based on ownership, type of property, and use of property.

Exemptions & Abatements
All information pertaining to exemptions and abatements on personal property bills can be obtained through the Assessor’s Office.

Billing Cycle
Personal property bills are issued at the same time as real estate bills which are issued quarterly and are due as follows:
  • August 1
  • November 1
  • February 1
  • May 1