3. GENERAL INFORMATION
A. WHO MUST FILE A RETURN. This Form of List (State Tax Form 2HF) must be filed each year by all
individuals owning or holding household furnishings and effects not located at their domicile on January 1.
Individuals who own or hold business or other taxable property must also file State Tax Form 2.
B. WHEN AND WHERE RETURN MUST BE FILED. Returns must be filed by March 1 with the board of
assessors in the city or town where the household furnishings and effects are situated on January 1. A
return is not considered filed unless it is complete.
C. FILING EXTENSION. The board of assessors may extend the filing deadline if you make a written request
and show sufficient reason for not filing on time. The latest the filing deadline can be extended is the last
day for
applying for abatement of the tax for the fiscal year to which the filing relates.
D.
AUDITS. The board of assessors may audit your books, papers, records and other data in order to
determine whether you have
accurately reported all taxable personal property. Any audit will be conducted
within 3 years of the date your return is due or filed, whichever is later. The assessors may assess taxes on
unreported or inaccurately reported taxable personal property discovered by the audit within 3 years and 6
months of the date your return is due or filed, whichever is later.
E. PENALTY FOR NOT FILING, FILING LATE, OR NOT COMPLYING WITH AUDIT. If you do not file a return
for the fiscal year and comply with audit requests for books, papers, records and other data, the assessors
cannot abate for overvaluation of the personal property for that year. If your return is not filed, or
you do not comply with audit requests, on time, the assessors can only abate if you show a reasonable
excuse for the late filing or the tax assessed is more than 150% of the amount that would have been
assessed if the return had been timely and properly filed. In that case, only the amount over that percentage
can be abated.
F. USE OF AND ACCESS TO RETURN AND RECORDS. The information in the return is used by the board
of assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair
market value. You may also be required to provide the assessors with further information about the
property in writing and asked to permit them to inspect it. Personal property information listed in
Schedules A-F, or obtained during an audit, is not available to the public for inspection under the
state public records law. It is available only to the assessors and Massachusetts Department of
Revenue for the purpose of administering the tax laws.
4. INSTRUCTIONS FOR COMPLETING SCHEDULES
List all household items, furnishings and effects owned or held on January 1 in the appropriate schedules that
follow, including those in your physical possession on that date under a lease, consignment, license,
mortgage, pledge or other arrangement. For your return to be considered complete, all information specified in
the schedules except
the “Estimated Market Value” must be provided and all copies of leases, consignments,
etc., for any property in your possession under such arrangements must be attached. The board of assessors
may require that this list be filed electronically.
A. APPLIANCES AND SMALL ELECTRONICS. Includes all major appliances (refrigerators, freezers, washing
machines), small appliances (microwave ovens, vacuum cleaners, coffee makers, blenders, food
processors) and electronics (radios, stereos, televisions, video cassette recorders).
B. TOOLS AND EQUIPMENT. Includes all household tools and equipment (lawnmowers, etc.) not listed as
appliances and small electronics.
C. FURNITURE AND ACCESSORIES. Includes all household furniture (desks, chairs, tables, couches, beds),
lamps, rugs, floor coverings and draperies, specialized lease-hold improvements (modular walls, etc.),
works of art and decorations, books and libraries and all other furnishings and accessories.
D. PERSONAL EFFECTS. Includes all jewelry, china, glassware, linens, bedding and all other personal
effects.
E. UNREGISTERED MOTOR VEHICLES AND TRAILERS. Includes motor vehicles not carrying
Massachusetts registration plates under G.L. Ch. 90, and tractors, trailers, snowmobiles, motorized golf
carts and all other kinds and types of unregistered vehicles.
F. OTHER TAXABLE PERSONAL PROPERTY. Includes all other household furniture and effects not located
at your domicile that are not specifically exempt from taxation.