Fillable Return of personal property subject to taxation General (City of Worcester)

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Return of personal property subject to taxation General (City of Worcester)

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State Tax Form 2
The Commonwealth of Massachusetts
Assessors’ Use only
Revised 12/2014
Name of City or Town
Date Received
FISCAL YEAR _______ -- FORM OF LIST
Return of personal property subject to taxation
General Laws Chapter 59, § 29
TO BE FILED BY ALL INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS OR TRUSTS, CORPORATIONS,
LIMITED LIABILITY COMPANIES AND OTHER LEGAL ENTITIES
SUBJECT TO TAXATION IN THIS CITY OR TOWN
PERSONAL PROPERTY SCHEDULES NOT OPEN TO PUBLIC INSPECTION
(See General Laws Chapter 59, § 32)
Return to: Board of Assessors
Form must be filed by March 1 unless an
extension is granted by the board of assessors
1. TAXPAYER INFORMATION. Complete all sections that apply. Please type or print.
A. Name of taxpayer: FID Number: _________________ (NOT SSN)
B. Assessors’ use only
(1) Owner’s name: ___________________________________________________________
(2) Business name: ___________________________________________________________
C. Indicate status:
Individual. (Do not include social security number above)
Partnership. Provide names of all partners: _______________________________________________________________
Association or Trust. Provide names of all members/trustees: _______________________________________________
Limited Liability Company. Provide names of all members: ________________________________________________
If any of above, or other non-corporate entity, treated as corporation for federal income tax purposes (a) by default rules,
check here or (b) by election form, check here. Effective date: __________________. Attach federal election form 8832.
Check here if entity filing federally as a corporation is classified as a manufacturer by Department of Revenue. (To be classified as a
manufacturer, an application must be made to the Department on or before January 31 on form 355Q. G.L. c. 63, §§ 39 & 42B; c. 58, § 2; c. 59,
§ 5(16)(5) and 830 C.M.R. 58.2.1)
if entity filing federally as a corporation files Massachusetts return 63-20P, 63-23P or 63FI. (see below)
Corporation. (Check this box only if an incorporated entity)
Check here if corporation classified as a manufacturer by Department of Revenue. (To be classified as a manufacturer, an application must
be made to the Department on or before January 31 on form 355Q. G.L. c. 63, § 42B; c. 58, § 2; c. 59, § 5(16)(5) and 830 C.M.R. 58.2.1)
if an insurance company filing premium excise return 63-20P or 63-23P (G.L. c. 63, §§ 20 & 23)
if a financial institution filing financial institution excise return 63 FI (G.L. c. 63, §§ 1 & 2)
Executor/administrator. Indicate estate of: ____________________ Decedent’s last residence: ____________________
Other. Specify: _________________________________________
D. Annual certification of entity tax status (all except individuals must complete):
Has entity filed Certification of Entity Tax Status as of this January 1 with Department of Revenue? Yes No (Certification
must be filed annually on or before April 1. DOR Directive 12-05). If yes, provide confirmation number _________________.
E. Nature of business or profession:
__________________________________
F. State of formation:
________________________________________
G. Date of formation:
___________________________
H. Business address
(1) Address of principal place of business: ___________________________________________________________________
(2) Mailing address (if different): ___________________________________________________________________________
(3) Telephone number: ( ) ____________________________________________________________________________
I. Location(s) of personal property:
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
WORCESTER
2017
2. GENERAL INFORMATION
A. WHO MUST FILE A RETURN. This Form of List (State Tax Form 2) must be filed each year by all individuals, partnerships, associations, trusts, corporations, limited liability
companies and other legal entities that own or hold taxable personal property on January 1 unless required to file another local or central valuation personal property return as
follows. Pipeline and telephone and telegraph companies that own taxable personal property subject to central valuation under G.L. c. 59, §§ 38A or 41 must file a personal
property return with the Massachusetts Department of Revenue listing such property. Any other taxable personal property owned by such pipeline or telephone and telegraph
companies must be reported on this return. Taxable personal property of mobile wireless telecommunications companies must be reported on State Tax Form 2MT.
Individuals who own or hold household furnishings and effects not situated at their domicile on January 1 must file State Tax Form 2HF. Business or other taxable personal
property owned by individuals must be reported on this return. Literary, temperance, benevolent, charitable or scientific organizations that may be exempt under G.L. c. 59, §
5 Clause 3 must file State Tax Form 3ABC listing all property they own or hold for those purposes on January 1.
B. WHEN AND WHERE RETURN MUST BE FILED. This return must be filed by March 1 with the board of assessors in the city or town where the personal property is situated
on January 1. If the property has no situs on January 1, it must be listed on a return filed with the assessors in the city or town where you are domiciled (legal residence or
place of business). 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-I, 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 purpose of administering the tax laws.
3. TAXABLE PERSONAL PROPERTY
In general, all tangible personal property situated in Massachusetts and all tangible personal property owned by Massachusetts domiciliaries is taxable unless expressly exempt.
[G.L. c. 59, §§ 2 & 18]. Exemptions are usually based on (1) ownership, (2) type of property, or (3) use of property. The following chart summarizes the personal property that is
taxable and must be listed in the return. If you have any questions about the taxable status of your personal property, please contact your board of assessors.
A. INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS, TRUSTS, and LIMITED
LIABILITY COMPANIES filing for federal income tax purposes as individuals,
partnerships, or disregarded entities; and other non-corporate entities.
All tangible personal property requested in the schedules that follow. Individuals
are entitled to exemption for (1) household furniture and effects at their domicile, (2)
farm utensils, (3) tools of a mechanic’s trade, and (4) boats, fishing gear and nets
up to a value of $10,000 owned and actually used in the individual’s business if
engaged exclusively in commercial fishing. [G.L. c. 59, § 5, cl. 20].
B. BUSINESS CORPORATIONS as defined in G.L. c. 63, § 30 and taxable under G.L. c.
63, § 39, including Massachusetts and out-of-state corporations treated as such for
federal income tax purposes and LIMITED LIABILITY COMPANIES and other
unincorporated entities treated as corporations for federal income tax purposes. Does
NOT include corporations or entities treated as corporations for federal income tax
purposes described in C & D below.
Poles, underground conduits, wires and pipes. All “machinery used in the conduct
of business” except machines that are (1) stock in trade, or (2) used directly in dry
cleaning or laundering processes, to refrigerate goods or air condition premises, or
in purchasing, selling, accounting or administrative functions. [G.L. c. 59, § 5, cl.
16(2)].
C. MANUFACTURING CORPORATIONS and LIMITED LIABILITY COMPANIES and
other unincorporated entities treated as corporations for federal income tax purposes
that are manufacturers as defined by G.L. c. 63, § 42B and classified as
“manufacturing” by the Department of Revenue under G.L. c. 58, § 2 after application.
See State Tax Form 355Q.
Poles, underground conduits, wires and pipes. All tangible personal property used
in the manufacture or generation of electricity except property that (1) is a
cogeneration facility of 30 megawatts or less in capacity, or (2) was exempt due to
a manufacturing classification effective on or before January 1, 1996. [G.L. c. 59, §
5, cl. 16(3)].
D. FINANCIAL INSTITUTIONS that are CORPORATIONS, or LIMITED LIABILITY
COMPANIES or other unincorporated entities treated as corporations for federal
income tax purposes, and taxable as financial institutions under G.L. c. 63,
INSURANCE COMPANIES that are CORPORATIONS, or LIMITED LIABILITY
COMPANIES or other unincorporated entities treated as corporations for federal
income tax purposes, and taxable as insurance companies under G.L. c. 63, §§ 20 or
23 (if state of incorporation or principal place of business if incorporated in foreign
country exempts similar tangible personal property of Massachusetts insurance
companies) and CORPORATIONS taxable under G.L. c. 63, § 58.
Poles, underground conduits, wires and pipes. Machinery used in manufacture, or
in supplying or distributing water. [G.L. c. 59, § 5, cl. 16(1)].
E. OUT-OF-STATE INSURANCE CORPORATIONS if the state of incorporation or
principal place of business if incorporated in a foreign country does not exempt
tangible personal property of Massachusetts insurance companies.
All tangible personal property requested in the schedules that follow. [G.L. c. 59, §
5, cl. 16(1)].
4. INSTRUCTIONS FOR COMPLETING SCHEDULES
List all items of taxable personal property owned or held on January 1 in the appropriate schedules that follow, including items in your physical possession on that date under a
lease, consignment, license, mortgage, pledge or other arrangement. You must also list all real property owned in the city or town on January 1. 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. Construction work in progress (CWIP) and property no longer in service but not yet removed is taxable
and must be separately listed as such, as shown in the tables. The board of assessors may require that this list be filed electronically.
A. POLES, UNDERGROUND CONDUITS, WIRES AND PIPES.
B. MACHINERY. Includes manufacturing and generating machinery and equipment (turbines, engines, etc.), construction machinery, copying and reproduction equipment,
automated data and word processing equipment, appliances (freezers, refrigerators, air conditioners, etc.), electronics (televisions, microwaves, etc.) and any other machines
and mechanical devices.
C. TOOLS AND EQUIPMENT. Includes trade, business, or professional tools and equipment, including restaurant, laboratory and medical equipment, not listed as machinery.
D. BUSINESS FURNITURE AND FIXTURES. Includes business, professional, commercial or service fittings and furnishings (desks, tables, cabinets, display cases), rugs, floor
coverings and draperies, lamps, specialized lease-hold improvements (restaurant fittings, modular walls, etc.), works of art and decorations, books and professional libraries
and all other fittings and effects.
E. MERCHANDISE. Includes goods, wares, or stock in trade in any store or other place of sale, in any warehouse or other place of storage, out on lease or consignment, etc.
F. UNREGISTERED MOTOR VEHICLES AND TRAILERS. Includes motor vehicles not carrying Massachusetts registration plates under G.L. c. 90, unregistered agricultural
(except those subject to the farm excise under G.L. c. 59, § 8A) and industrial tractors, trailers, snowmobiles, motorized golf carts and all other unregistered vehicles.
G. ANIMALS. Includes: (1) mules and horses one year or older, (2) neat cattle (cows, yearlings, bulls, steers, heifers, etc.) one to three years old and not held for the owner’s
personal consumption, (3) neat cattle three years or older, (4) swine, sheep and goats six months or older, (5) domestic fowl (chickens, ducks, geese, turkey), and (6) all other
domestic animals, wildlife and gamefish (mink, fox, etc.) not subject to the farm excise under G.L. c. 59, § 8A.
H. FOREST PRODUCTS. Includes forest products severed from the soil such as cordwood, timber, Christmas trees and other forest products not subject to the classified forest
products tax under G.L. c. 61.
I. OTHER TAXABLE PERSONAL PROPERTY. Includes all other tangible personal property not specifically exempt from taxation.
J. REAL PROPERTY. Includes all real property owned in the city or town on January 1.
A. POLES, UNDERGROUND CONDUITS, WIRES AND PIPES
* Own/
Other
Type Quantity/
Run feet
Size Make Nature of
use
Years
installed
** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule A
Subtotal attachment
TOTAL
B. MACHINERY
* Own/
Other
No. Description Nature of
use
Manufacturer Model ** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule B
Subtotal attachment
TOTAL
C. TOOLS AND EQUIPMENT
* Own/
Other
No. Description Nature of use Type/model ** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule C
Subtotal attachment
TOTAL
D. BUSINESS FURNITURE AND FIXTURES
* Own/
Other
No. Description ** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule D
Subtotal attachment
TOTAL
E. MERCHANDISE
* Own/
Other
Type Description ** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Finished goods or products
Work in progress
Materials or supplies
Continue list on attachment, in same format, as necessary. Subtotal Schedule E
Subtotal attachment
TOTAL
F. UNREGISTERED MOTOR VEHICLES AND TRAILERS
* Own/
Other
Model,
name,
letter or
number
Make Type: Describe sufficiently for
identification giving number of
passengers, number of doors and
type of body. If not required to be
registered, so state and name use.
No. of
cylinders
or rated
capacity
** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule F
Subtotal attachment
TOTAL
* Specify if property owned, leased, consigned, etc. and attach copies of lease or other agreement with owner.
** List property by most recent to earliest year of manufacture.
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G. ANIMALS
* Own/
Other
No. Kind Age Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule G
Subtotal attachment
TOTAL
H. FOREST PRODUCTS
* Own/
Other
No. Description Purchase
price (if
applicable)
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule H
Subtotal attachment
TOTAL
I. OTHER TAXABLE PERSONAL PROPERTY
* Own/
Other
No. Description ** Year of
Manufacture
Year of
purchase
Purchase
price
Estimated
market value
Continue list on attachment, in same format, as necessary. Subtotal Schedule I
Subtotal attachment
TOTAL
J. REAL PROPERTY
Address Use: residence or business
Continue list on attachment, in same format, as necessary.
5. SIGNATURES
A. SIGNATURE OF TAXPAYER. This list, prepared or examined by me, includes all taxable personal property owned or held by the maker of
this list on January 1 (except, if applicable, property that must be listed on another local or central valuation property return) and to the best of my
knowledge and belief, it and all accompanying schedules and statements are true, correct and complete.
Subscribed this ________________________ day of ________________________ , ________ , under the penalties of perjury.
Signature ____________________________________________________________ (
Sign full name of individual or authorized officer)
Title of authorized officer ________________________________________________
____________________________________________________________________________________________________( ____________ _______)___________
(Print or type) Name of signer Address Telephone
Email Address ________________________________
_____________________________________ FAX Number ________
B. DESIGNATION OF REPRESENTATIVE.
If it is your desire to be represented by an employee, attorney, accountant or other agent with
respect to any matter associated with this list, indicate the name of the person you have authorized and to whom the contents of this list may be
disclosed, along with the information requested
.
Name of designated representative _________________________________________________________________________ _
__________________________________________________ Telephone (_____Address )________________________________
Email Address ________________________________
_____________________________________ FAX Number ________
ASSESSORS’ USE ONLY
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Return of personal property subject to taxation General (City of Worcester)

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Completed 10 February 2021

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