A single personal property assessment is made for all taxable personal property of the owner located in the city or town. 2. Tangible personal property is the only type of personalty subject to local property taxation in Massachusetts.Personal property is "tangible" property. That means the property physically exists. All tangible property is subject to a personal property tax unless it's specifically exempted. Tangible property that faces another local tax is exempt. 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.

Tangible Personal Property For Business In Massachusetts

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