Personal Property Tax

Billing Cycle: Quarterly

Mail Dates: July 1st estimated bills, January 1st actual bills

Due Dates: August 1st, November 1st, February 1st, May 1st

Personal property generally includes tangible items that are not firmly attached to land or buildings and are not specially designed for or of such a size and bulk to be considered part of the real estate. This includes merchandise, furnishings and effects, machinery, tools, animals and equipment. Such personal property will be taxable unless a specific exemption provision applies.

All personal property situated in the Commonwealth is subject to tax, unless specifically exempt by law. Property is situated in a particular city or town in the Commonwealth if it is present on January 1. A primary example of exempt property involves household furnishings and effects. Household personal property at a person's domicile (primary residence) is expressly exempt from personal property tax. This exemption does not apply to property located at a second home.

Massachusetts General Law Chapter 60, Section 3 states that failure to receive a tax bill does not relieve the customer from the obligation of paying the tax, plus any interest and/or penalties which may accrue on the unpaid bill.

Interest will be charged at 14% per year on any payment not received by the Collector's Office by the due date. Postmarks are not acceptable. After fourth quarter (May 1st), any outstanding balance will be placed in demand. Pursuant to Massachusetts General Law Chapter 60 Section 15, a demand fee of $25 will be added.

Questions concerning assessed owners, assessments, abatements, and mailing addresses should be directed to the Assessor's Office 508-821-1011.

Available ways to pay:

• Online at City Hall Systems.
• Mail, with the envelope enclosed.
• In-person at 15 Summer Street, please bring the full bill with you if paying in person.
• Overnight drop-box at 15 Summer Street near the Riverside Entrance.