{"id":345,"date":"2018-01-02T09:05:27","date_gmt":"2018-01-02T14:05:27","guid":{"rendered":"https:\/\/sudbury.ma.us\/assessors\/?p=345"},"modified":"2018-01-02T10:26:56","modified_gmt":"2018-01-02T15:26:56","slug":"assessors-notice-2","status":"public-archive","type":"post","link":"https:\/\/sudbury.ma.us\/assessors\/2018\/01\/02\/assessors-notice-2\/","title":{"rendered":"Assessors’ Notice"},"content":{"rendered":"

ASSESSORS NOTICE <\/span><\/b>
\nFISCAL YEAR 2019– FORM OF LIST
\nReturn of Personal Property Subject To Taxation
\nGeneral Laws Chapter 59 \u00a729 <\/span><\/b><\/p>\n

 TO BE FILED BY ALL INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS
\nOR TRUSTS, CORPORATIONS, LIMITED LIABILITY COMPANIES AND
\nOTHER LEGAL ENTITIES SUBJECT TO TAXATION IN THE TOWN OF <\/span>
\nSUDBURY<\/span><\/u><\/b> <\/u><\/b><\/p>\n

TAXABLE PERSONAL PROPERTY <\/span><\/b><\/p>\n

This notice is primarily for businesses and business owners in Sudbury. <\/span><\/u><\/p>\n

In general, all tangible personal property situated in Massachusetts is taxable unless expressly exempt.
\nThe primary exemption for individuals is for household furnishings and effects at the person\u2019s domicile. GL <\/u><\/span>c. <\/span><\/u>59, <\/span><\/u>\u00a75 cl 20. This includes the personal property kept in or about the house or garage. The domicile of a person is the place he or she calls home and intends to return to when away. Determination of domicile often requires an analysis of several factors, including where the person is registered to vote, completes a census, registers an automobile and has community ties. <\/span><\/p>\n

If you are a <\/span>Sudbury<\/span><\/u><\/i> resident, <\/span><\/u><\/i>your household personal property is not taxable locally. Therefore, you <\/span>do not need to file <\/span><\/u><\/i>a Form <\/i>of List..<\/i><\/span><\/u><\/p>\n

GENERAL INFORMATION (Reprinted from Department of Revenue, State Tax Form 2). <\/span><\/b><\/p>\n

A.<\/span><\/u><\/b> WHO MUST FILE A RETURN. <\/span><\/u><\/b><\/u><\/b><\/p>\n

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. This may include owners of pipelines and telephone and telegraph companies that are required to file a personal property return with the Massachusetts Department of Revenue under GL, Ch. 59 \u00a738A or 41 and also own other taxable personal property.<\/p>\n

Please click on the links below for information relating to filing requirements.<\/p>\n

https:\/\/www.mass.gov\/files\/documents\/2017\/09\/26\/form2.pdf<\/a><\/p>\n

The printed return should be returned by March 1, 2018 to:<\/p>\n

Town of Sudbury<\/p>\n

Board of Assessors<\/p>\n

278 Old Sudbury Rd.<\/p>\n

Sudbury, MA 01776<\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Attention all Corporations, Partnerships, and Associations conducting business in Sudbury; Forms of List must be filed by March 1, 2016. Read full article→<\/span><\/a><\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/posts\/345"}],"collection":[{"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/comments?post=345"}],"version-history":[{"count":8,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/posts\/345\/revisions"}],"predecessor-version":[{"id":538,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/posts\/345\/revisions\/538"}],"wp:attachment":[{"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/media?parent=345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/categories?post=345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sudbury.ma.us\/assessors\/wp-json\/wp\/v2\/tags?post=345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}