Is there a penalty for not filing a Form of List?
There is a penalty for failing to file the Form of List pursuant to Massachusetts General Law’s c. 59, §64. A personal property taxpayer’s application for abatement may not be granted unless the taxpayer can show good cause for failure to file timely. Further, if the assessment of the personal estate exceeds by 50% the amount which would have been assessed had the list been timely filed, then only the amount which exceeds this 50% may be abated.

Information Requests - The Assessor’s Office may require an owner or lessee of personal property to provide certain information in writing, as may be reasonably necessary, to determine the actual fair cash valuation of the property. Failure to comply with the request within 30 days will bar any appeal of the tax assessed, unless the owner or lessee was unable to comply with the request for reasons beyond his or her control any false statement that is knowingly made will also bar the taxpayer from any statutory appeal.

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1. What are personal property taxes?
2. What property is taxable?
3. Where is personal property assessed?
4. What is the Form of List?
5. Is there a penalty for not filing a Form of List?
6. Can personal property tax be abated?