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 alease, 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 beconsidered complete, all information specified in the schedules except the “Estimated Market Value” must be provided and all copies of leases, consignments, etc., for anyproperty 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 taxableand must be listed separately 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 machinesand 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, floorcoverings and draperies, lamps, specialized lease-hold improvements (restaurant fittings, modular walls, etc.), works of art and decorations, books and professional librariesand 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’spersonal 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 otherdomestic 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 forestproducts tax under G.L. c. 61.
I. OTHER TAXABLE PERSONAL PROPERTY. Include all other tangible personal property not specifically exempt from taxation, as well as Construction Work in Progress(CWIP). CWIP includes poles, wires, underground conduits and pipes in construction situated at a location for intended use when completed. It also includes machinerysituated at a location for intended use even if not actually connected to the system, but capable of functioning as machinery if so connected.
J. REAL PROPERTY. Includes all real property owned in the city or town on January 1.
* : Specify if property is owned, leased, consigned, etc. and attach copies of lease or other agreement with owner.
** : List property by most recent to earliest year of manufacture