Taxpayers should use these forms and guides to apply for local tax abatements and exemptions and file property returns. If you own a business in Boston, you need to give us a list of the personal property at your business.All tangible personal property requested in the schedules that follow. The assessment date is January 1 of each year. You have three options: What is machinery for personal property tax purposes in Massachusetts? What is machinery used in the conduct of business? There are no extensions for filing of tangible personal property tax forms 62A500. A separate return must be filed for each property location within Kentucky. All owners of tangible personal property must complete and file annually a Form-of-List with the assessor in the city in which the property is located.