Form of List Reminder:
Assessors in each Massachusetts town are required to collect information on second homes, rental properties, businesses and all other taxable personal property located within town.
Business Form of List (State Tax Form 2):
Incorporated and non-incorporated businesses must report all equipment and machinery. In addition, non-incorporated businesses must report inventory such as office furniture, filing cabinets, chairs, adding machines, computers, printers, motorized tools, etc. Farm animals, unregistered motor vehicles, and unregistered construction equipment must also be reported. If you depreciate the furnishings on your federal tax return, you or your accountant may already have an itemized list and you could attach that to the Form of List rather than filling out the tables on the form.
Household Form of List (2HF):
Owners of second homes must report all furnishings and appliances including refrigerators, stoves, dishwashers, washers and driers, TV’s, lawnmowers, dishes, eating & cooking utensils, furniture, etc. If you purchased your property furnished, and you were provided with a value for the contents of the home at the time of purchase you may submit that information (copy of purchase and sale agreement, appraisal, etc.) by attaching it to the form of list. If your property is insured, the insurance company should be able to provide you with a list of the contents and their insured value OR a lump sum value for all of the contents. You may attach a letter from your insurance company or a copy of your insurance coverage page to the Form of List rather than filling out the tables on the form.
Forms available on our website. Questions? Call or email the Assessors’ Office at (978) 544-5814.