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Taxpayer's Information - Personal
Property Tax
What
Property is Taxable?
Tangible (that is, physical) personal property is subject to the personal
property tax unless exempt by statute. Items defined as tangible personal
property range from chairs in a barbershop to the furnishings of a doctor's
office; to the poles owned by a utility company.
What Property Is Exempt?
Tools used in the conduct of business by a plumber, carpenter, auto mechanic
and other trade professionals are exempt from personal property tax. In
legal terms, this exemption covers "tools of trade" of a "mechanic"(e.g.
small tools that can fit in a toolbox).
Tools of
other professionals not listed in the above paragraph are, however, considered
taxable. These include dentist's drills and x-ray machines.
Tangible
personal property subject to some other type of local tax is also exempt
from the personal property tax. The Motor vehicle and trailer excise,
ship and boat excise, the farm animal and equipment excise, and mobile
home park license fees are all included in this category.
Intangible
personal property is exempt from the personal property tax. Intangible
property includes stocks, bonds and cash, mortgages and other evidence
of ownership of property rights.
Information Requests
The Assessors 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 thirty (30) days will bar any appeal of the taxes assessed,
unless the owner or lessee was unable to comply with the request for reasons
beyond his/her control. Any false statement that is knowingly made will
also bar the taxpayer from any statutory appeal.
During the
month on January, the Berlin Assessor's staff mails a Form Of List to
every known business owner.
Each year,
prior to March 1, all persons subject to taxation must submit a list of
all their personal property, which is not exempt from taxation. These
personal estate items must be included on the Form Of List. Blank Forms
Of Lists are available at the Assessors Office, 23 Linden Street, Berlin.
Abatement of Personal Property Tax
Applications for abatement must be filed on or before the due date of
the first half tax bill, usually November first. Applications may be obtained
at the Assessors Office, 23 Linden St, Berlin, MA.
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