Business PP

If you need a blank form of list return, you can download one here.

If you’re on this page, it’s because your business has received a Form 2 Form of List return request from our office. 

As the letter accompanying the form states, this is a routine part of every recertification we go through every five years. In past years, we’ve included a letter with directions on how to fill out the form, but we feel that the letter format is restrictive and outdated, so this time around we’re using this page as a means for offering guidance on how to complete the form and including answers to a few common questions. We’re sure we didn’t think of EVERY question, so this page can be updated with your feedback where needed. 

This form isn’t that hard to negotiate and, for most commercial property owners, we’re hoping it won’t take too much of your time.

What is business personal property?

There are two types of taxable property in Massachusetts: real property and personal property. Real property is the building you occupy, including any fixtures that are permanently affixed to it, as well as all of the land your building sits on.

Personal property is everything else you keep inside the building that you use to keep your business running. This includes fixtures, furnishings, and machinery you use. Cash registers, computers, shelves, electronic devices, tools, phones, chairs and tables, display cases…all of that kind of stuff is considered personal property. 

Note: any motor vehicles or watercraft that you use in the regular conduct of business AND pay excise tax on are NOT considered personal property. 

How do I complete this? Do I have to fill the whole thing out?

Ideally, yes. To make things easier for you, we’ve enclosed a copy of your current business personal property record card. This is all of the personal property we currently have on file for your business. Feel free to write right on this sheet with any changes and send it back along with the signed Form of List. You don’t have to try to put a value on it, but if you remember what you paid for the item, please include that. 

Why do assessors need this information?

To be frank: because the law requires us to ask for it so we can assess taxes on it. Yes, we know you paid sales taxes on all of it. Yes, Massachusetts requires you to pay more taxes on stuff you already paid taxes on. All we can say to that is you’re right. Both your life and ours here in the office would be considerably easier if we didn’t have to do this, but the law is the law…so here we are. 

When is this due?

State law says 60 days from the postmark date on the envelope…but we’re a bit more forgiving and realize you all have businesses to run. Just get it to us as soon as you’re able, ideally before the end of May.